Stephen & Mary Birch Foundation Inc
Stephen & Mary Birch Foundation: Declining Assets, Consistent Spending
EIN: 221713022 · Wilmington, DE · Updated: 2026-04-04
Is Stephen & Mary Birch Foundation Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Stephen & Mary Birch Foundation Inc directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Stephen & Mary Birch Foundation Inc
Stephen & Mary Birch Foundation Inc (EIN: 221713022) is a nonprofit organization based in Wilmington, DE. The organization reported total revenue of $2.7M and total assets of $83.6M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Stephen & Mary Birch Foundation Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Stephen & Mary Birch Foundation Inc is a mid-size nonprofit that has been operating for 88 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 23.3%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $6.7M |
| Total Expenses | $8.7M |
| Surplus / Deficit | $-2,039,807 |
| Total Assets | $90.4M |
| Total Liabilities | $1 |
| Net Assets | $90.4M |
| Operating Margin | -30.5% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 124.1 months |
Financial Health Grade: B
In 2023, Stephen & Mary Birch Foundation Inc reported a deficit of $2.0M with expenses exceeding revenue, holds 124.1 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 10 years of filings (2011–2023), Stephen & Mary Birch Foundation Inc's revenue has grown at a compound annual growth rate (CAGR) of 23.3%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2022 | -518.2% | +38.5% | -7.9% |
| 2021 | -67.4% | -8.9% | -4.6% |
| 2020 | -53.2% | +2.2% | -4.5% |
| 2019 | +430.7% | -54.6% | -19.3% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1938 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Stephen & Mary Birch Foundation Inc with a Mission Score of 75 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: 5%
- programs: 90%
- fundraising: 5%
According to IRS 990 filings, Stephen & Mary Birch Foundation Inc allocates its expenses as follows: admin: 5%, programs: 90%, fundraising: 5%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $2.0M, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
Executive compensation is reported as $0 across all available filings, indicating no salaries paid to executives or key employees.
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 Stephen & Mary Birch Foundation Inc's IRS 990 filings:
- Total assets have shown a consistent decline from $159,142,561 in 2013 to $83,556,762 in 2023, a decrease of approximately 47.5%.
Strengths
The following positive indicators were identified for Stephen & Mary Birch Foundation Inc:
- The foundation consistently reports $0 for executive compensation, ensuring all funds are directed towards its mission.
- Despite declining assets, the foundation continues to disburse significant funds, with expenses of $8,736,606 in 2023.
- The foundation maintains a low administrative overhead, with the majority of spending directed towards programs.
Frequently Asked Questions about Stephen & Mary Birch Foundation Inc
Is Stephen & Mary Birch Foundation Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Stephen & Mary Birch Foundation Inc (EIN: 221713022) some concerns. Mission Score: 75/100. 1 red flag identified, 3 strengths noted.
How does Stephen & Mary Birch Foundation Inc spend its money?
Stephen & Mary Birch Foundation Inc directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Stephen & Mary Birch Foundation Inc tax-deductible?
Stephen & Mary Birch Foundation Inc is registered as a tax-exempt nonprofit (EIN: 221713022). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What does Stephen & Mary Birch Foundation Inc do?
Stephen & Mary Birch Foundation Inc is a nonprofit organization in the Unknown sector, located in Wilmington, Delaware. It is classified under NTEE code Unknown.
How much revenue does Stephen & Mary Birch Foundation Inc have?
Stephen & Mary Birch Foundation Inc reported total revenue of $2,669,339. Based on 10 IRS 990 filings on record.
What are Stephen & Mary Birch Foundation Inc's total assets?
Stephen & Mary Birch Foundation Inc holds total assets of $83,556,762 as reported in IRS 990 filings.
Where is Stephen & Mary Birch Foundation Inc located?
Stephen & Mary Birch Foundation Inc is based in Wilmington, Delaware.
What is Stephen & Mary Birch Foundation Inc's EIN?
Stephen & Mary Birch Foundation Inc's Employer Identification Number (EIN) is 221713022. This is the unique tax ID assigned by the IRS for tax-exempt organizations.
What type of nonprofit is Stephen & Mary Birch Foundation Inc?
Stephen & Mary Birch Foundation Inc is classified under NTEE code Unknown (Unknown).
Is Stephen & Mary Birch Foundation Inc a registered 501(c)(3)?
Stephen & Mary Birch Foundation Inc appears in IRS records (EIN: 221713022). Check the IRS Tax Exempt Organization Search for the most current determination letter status.
Does Stephen & Mary Birch Foundation Inc file IRS Form 990?
Yes, Stephen & Mary Birch Foundation Inc has 10 IRS Form 990 filings on record. The most recent covers tax period 202312.
What was Stephen & Mary Birch Foundation Inc's revenue in 2023?
In the 202312 filing period, Stephen & Mary Birch Foundation Inc reported total revenue of $6,696,799, total expenses of $8,736,606, and net assets of $90,381,444.
Is Stephen & Mary Birch Foundation Inc's revenue growing or declining?
Stephen & Mary Birch Foundation Inc's revenue is relatively stable. Revenue went from $-888,375 (202212) to $6,696,799 (202312), a 0.0% change. Based on 10 filings on record.
What is Stephen & Mary Birch Foundation Inc's most recent 990 filing?
The most recent IRS Form 990 filing for Stephen & Mary Birch Foundation Inc covers tax period 202312. It shows revenue of $6,696,799, expenses of $8,736,606, total assets of $90,381,444, and liabilities of $1.
How much does Stephen & Mary Birch Foundation Inc spend on programs vs administration?
Based on IRS 990 analysis, Stephen & Mary Birch Foundation Inc allocates approximately 90% of expenses to program services, 5% to administrative costs, and 5% to fundraising. This indicates strong program focus.
Is Stephen & Mary Birch Foundation Inc a trustworthy charity?
Based on AI analysis of IRS 990 data, Stephen & Mary Birch Foundation Inc appears trustworthy. Mission Score: 75/100 (Good). 1 red flag identified. 3 strengths noted.
What are the red flags for Stephen & Mary Birch Foundation Inc?
The following concerns were identified: Total assets have shown a consistent decline from $159,142,561 in 2013 to $83,556,762 in 2023, a decrease of approximately 47.5%.. These flags are based on automated analysis of IRS 990 public filings and should be verified independently.
What are Stephen & Mary Birch Foundation Inc's strengths?
Positive indicators for Stephen & Mary Birch Foundation Inc include: The foundation consistently reports $0 for executive compensation, ensuring all funds are directed towards its mission.. Despite declining assets, the foundation continues to disburse significant funds, with expenses of $8,736,606 in 2023.. The foundation maintains a low administrative overhead, with the majority of spending directed towards programs.. These findings are derived from AI analysis of the organization's financial filings.
How does Stephen & Mary Birch Foundation Inc compensate executives?
Executive compensation is reported as $0 across all available filings, indicating no salaries paid to executives or key employees. Executive compensation data is sourced from IRS 990 filings, which require disclosure of officer, director, and key employee pay.
Given the consistent decline in assets, what is the foundation's long-term strategy for maintaining its grant-making capacity?
The provided data does not detail the foundation's investment strategy or future funding plans. The decline in assets could be due to spending down the endowment, investment losses, or a combination of factors. Further information from the foundation's annual reports or strategic plans would be needed to assess their long-term sustainability strategy.
Filing History
IRS 990 filing history for Stephen & Mary Birch Foundation Inc showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Stephen & Mary Birch Foundation Inc's revenue has grown by 1136.2%, moving from $542K to $6.7M. Total assets decreased by 48.8% over the same period, from $176.5M to $90.4M. Total functional expenses rose by 0.5%, from $8.7M to $8.7M. In its most recent filing year (2023), Stephen & Mary Birch Foundation Inc reported a deficit of $2.0M, with expenses exceeding revenue. The organization holds $1 in liabilities against $90.4M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $90.4M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $6.7M | $8.7M | $90.4M | $1 | — | — |
| 2022 | $-888,375 | $7.0M | $92.4M | $1 | — | View 990 |
| 2021 | $212K | $5.1M | $100.4M | $1 | — | View 990 |
| 2020 | $651K | $5.6M | $105.2M | $1 | — | View 990 |
| 2019 | $1.4M | $5.5M | $110.2M | $0 | — | View 990 |
| 2015 | $262K | $12.0M | $136.4M | $0 | — | View 990 |
| 2014 | $202K | $11.1M | $148.2M | $0 | — | View 990 |
| 2013 | $218K | $7.2M | $159.1M | $0 | — | View 990 |
| 2012 | $-938,789 | $9.5M | $166.1M | $0 | — | View 990 |
| 2011 | $542K | $8.7M | $176.5M | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $6.7M, expenses of $8.7M, and assets of $90.4M.
- 2022: Revenue of $-888,375, expenses of $7.0M, and assets of $92.4M (revenue -518.2% year-over-year).
- 2021: Revenue of $212K, expenses of $5.1M, and assets of $100.4M (revenue -67.4% year-over-year).
- 2020: Revenue of $651K, expenses of $5.6M, and assets of $105.2M (revenue -53.2% year-over-year).
- 2019: Revenue of $1.4M, expenses of $5.5M, and assets of $110.2M (revenue +430.7% year-over-year).
- 2015: Revenue of $262K, expenses of $12.0M, and assets of $136.4M (revenue +29.9% year-over-year).
- 2014: Revenue of $202K, expenses of $11.1M, and assets of $148.2M (revenue -7.3% year-over-year).
- 2013: Revenue of $218K, expenses of $7.2M, and assets of $159.1M.
- 2012: Revenue of $-938,789, expenses of $9.5M, and assets of $166.1M (revenue -273.3% year-over-year).
- 2011: Revenue of $542K, expenses of $8.7M, and assets of $176.5M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Stephen & Mary Birch Foundation Inc:
Data Sources and Methodology
This transparency report for Stephen & Mary Birch Foundation Inc 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.