Sonshine Center

Sonshine Center consistently operates with deficits and high liabilities, raising financial sustainability concerns.

EIN: 203285082 · Casselton, ND · NTEE: P33 · Updated: 2026-03-28

$566KRevenue

$907KAssets

60/100Mission Score (Good)

P33

About Sonshine Center

Sonshine Center (EIN: 203285082) is a nonprofit organization based in Casselton, ND, classified under NTEE code P33. The organization reported total revenue of $566K and total assets of $907K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Sonshine Center's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Sonshine Center demonstrates consistent financial activity, with revenues and expenses generally in the range of $500,000 to $650,000 over the past several years. The organization has experienced a slight decline in assets from a peak of $1,109,465 in 2016 to $969,212 in 2023, while liabilities have remained substantial, often exceeding 70% of assets. For instance, in 2023, liabilities were $738,549 against assets of $969,212, indicating a high reliance on debt or restricted funds.

The organization's spending efficiency appears to be a concern, as expenses have frequently exceeded revenue in recent years, leading to net deficits. For example, in 2023, expenses were $638,003 against revenues of $600,904, resulting in a deficit. This trend, observed in 2023, 2022, 2021, 2018, and 2017, suggests that the organization is consistently spending more than it brings in, which is not sustainable long-term. The significant revenue drop in 2019 to just $3,917, while expenses remained high at $538,822, is particularly alarming and warrants further investigation.

Transparency is positively impacted by the consistent filing of IRS Form 990s, with 13 filings available. The reported 0% officer compensation across all years indicates that executive leadership is not drawing a salary, which can be a positive sign for donor confidence regarding administrative costs. However, the high liabilities relative to assets and the recurring deficits raise questions about the organization's financial stability and long-term viability, despite the consistent reporting.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Sonshine Center with a Mission Score of 60 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 20%
programs: 70%
fundraising: 10%

According to IRS 990 filings, Sonshine Center allocates its expenses as follows: admin: 20%, programs: 70%, fundraising: 10%. Approximately 70% goes to programs, indicating moderate mission focus.

Executive Compensation Analysis

Executive compensation is reported as 0% across all available filings, indicating that the organization's officers are not compensated, which is a strong positive for minimizing administrative overhead.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Sonshine Center's IRS 990 filings:

Recurring annual deficits (e.g., 2023, 2022, 2021, 2018, 2017)
High liabilities relative to total assets (e.g., 76% in 2023)
Significant and unexplained revenue drop in 2019 ($3,917)
Declining asset base over recent years

Strengths

The following positive indicators were identified for Sonshine Center:

Consistent IRS 990 filing history (13 filings)
0% reported officer compensation across all years
Long operational history (since at least 2014)

Frequently Asked Questions about Sonshine Center

Is Sonshine Center financially sustainable given its recurring deficits?

The organization has consistently reported expenses exceeding revenues in recent years (e.g., 2023, 2022, 2021), leading to deficits. This trend, coupled with high liabilities relative to assets, raises concerns about long-term financial sustainability.

What caused the drastic revenue drop in 2019 to $3,917?

The 2019 filing shows an extreme drop in revenue to $3,917 from over $500,000 in prior and subsequent years, while expenses remained high at $538,822. This anomaly requires further investigation to understand its cause and impact.

How does Sonshine Center manage its high liabilities?

Liabilities have consistently been a significant portion of assets, for example, $738,549 in liabilities against $969,212 in assets in 2023. Understanding the nature of these liabilities (e.g., program-related debt, restricted funds) is crucial for assessing financial health.

What is the organization's strategy to address its declining asset base?

Assets have shown a general decline from a peak of $1,109,465 in 2016 to $969,212 in 2023. The organization should have a clear strategy to stabilize and grow its asset base to support its mission.

Filing History

IRS 990 filing history for Sonshine Center showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Sonshine Center's revenue has grown by 108%, moving from $289K to $601K. Total assets increased by 3249.3% over the same period, from $29K to $969K. Total functional expenses rose by 101.2%, from $317K to $638K. In its most recent filing year (2023), Sonshine Center reported a deficit of $37K, with expenses exceeding revenue. The organization holds $739K in liabilities against $969K in assets (debt-to-asset ratio: 76.2%), resulting in net assets of $231K.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$601K	$638K	$969K	$739K	—	—
2022	$583K	$605K	$1.0M	$759K	—	—
2021	$548K	$550K	$1.1M	$785K	—	View 990
2020	$657K	$498K	$1.1M	$810K	—	—
2019	$4K	$539K	$968K	$836K	—	View 990
2018	$592K	$621K	$1.0M	$863K	—	View 990
2017	$571K	$610K	$1.1M	$881K	—	View 990
2016	$568K	$516K	$1.1M	$900K	—	View 990
2015	$509K	$366K	$202K	$43K	—	View 990
2014	$323K	$325K	$16K	$2K	—	View 990
2013	$316K	$305K	$17K	$1K	—	View 990
2012	$282K	$306K	$10K	$5K	—	View 990
2011	$289K	$317K	$29K	$331	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $601K, expenses of $638K, and assets of $969K (revenue +3.1% year-over-year).
2022: Revenue of $583K, expenses of $605K, and assets of $1.0M (revenue +6.4% year-over-year).
2021: Revenue of $548K, expenses of $550K, and assets of $1.1M (revenue -16.6% year-over-year).
2020: Revenue of $657K, expenses of $498K, and assets of $1.1M (revenue +16683.4% year-over-year).
2019: Revenue of $4K, expenses of $539K, and assets of $968K (revenue -99.3% year-over-year).
2018: Revenue of $592K, expenses of $621K, and assets of $1.0M (revenue +3.7% year-over-year).
2017: Revenue of $571K, expenses of $610K, and assets of $1.1M (revenue +0.6% year-over-year).
2016: Revenue of $568K, expenses of $516K, and assets of $1.1M (revenue +11.6% year-over-year).
2015: Revenue of $509K, expenses of $366K, and assets of $202K (revenue +57.5% year-over-year).
2014: Revenue of $323K, expenses of $325K, and assets of $16K (revenue +2.2% year-over-year).
2013: Revenue of $316K, expenses of $305K, and assets of $17K (revenue +12.1% year-over-year).
2012: Revenue of $282K, expenses of $306K, and assets of $10K (revenue -2.4% year-over-year).
2011: Revenue of $289K, expenses of $317K, and assets of $29K.

Data Sources and Methodology

This transparency report for Sonshine Center is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.