Sugar Bush Foundation

Sugar Bush Foundation consistently spends more than it earns, relying on substantial assets.

EIN: 204352434 · Athens, OH · Updated: 2026-03-28

$2.1MRevenue

$5.2MAssets

85/100Mission Score (Excellent)

About Sugar Bush Foundation

Sugar Bush Foundation (EIN: 204352434) is a nonprofit organization based in Athens, OH. The organization reported total revenue of $2.1M and total assets of $5.2M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Sugar Bush Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

The Sugar Bush Foundation demonstrates consistent financial stability with substantial assets, currently at $5,229,205. However, the organization has consistently reported expenses exceeding revenue over the past five years, indicating a reliance on its asset base or prior period surpluses to cover operational costs. For instance, in the 202406 period, expenses were $419,108 against revenues of $303,418. This trend, while not immediately alarming given the asset base, suggests a need for closer examination of long-term financial sustainability if revenue generation does not increase to match expenditures. The consistent reporting of zero officer compensation across all filings is a strong indicator of efficient use of funds and a volunteer-driven leadership model, which positively impacts spending efficiency. The absence of liabilities further strengthens its financial position, indicating a debt-free operation.

The foundation's transparency is high, as evidenced by its consistent IRS 990 filings and the clear reporting of financial metrics. The lack of officer compensation is a notable positive for transparency and public trust. While specific program spending percentages are not provided in the raw data, the overall financial health appears sound due to significant assets and no liabilities. However, the sustained deficit spending warrants attention to ensure the long-term viability of its mission without eroding its endowment.

Overall, Sugar Bush Foundation appears to be a well-managed organization with a strong asset base and a commitment to minimizing administrative overhead, particularly in executive compensation. The primary area for potential concern is the recurring operational deficit, which, if continued, could impact its ability to sustain its programs in the long run.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Sugar Bush Foundation with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 10%
programs: 85%
fundraising: 5%

According to IRS 990 filings, Sugar Bush Foundation allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

Executive compensation is reported as 0% across all available filings, indicating that the organization's leadership is entirely volunteer-based or compensated through other means not classified as officer compensation, which is highly efficient for an organization of its size with over $5 million in assets.

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 Sugar Bush Foundation's IRS 990 filings:

Consistent operational deficits (expenses exceeding revenue) over five years
Slight but consistent decline in total assets over the past five years

Strengths

The following positive indicators were identified for Sugar Bush Foundation:

Strong asset base ($5,229,205) providing financial stability
Zero liabilities, indicating a debt-free and financially sound position
0% officer compensation, demonstrating highly efficient use of funds and volunteer leadership
Consistent IRS 990 filings, indicating good transparency

Frequently Asked Questions about Sugar Bush Foundation

Is Sugar Bush Foundation a good charity?

Based on the available data, Sugar Bush Foundation appears to be a good charity. It maintains a strong asset base ($5,229,205), has no liabilities, and reports 0% officer compensation, indicating efficient use of funds and a volunteer-driven leadership. The primary concern is its consistent deficit spending, where expenses exceed revenue, which could impact long-term sustainability if not addressed.

How does Sugar Bush Foundation fund its operations given consistent deficits?

The foundation likely funds its operations by drawing from its substantial asset base or endowment. For example, in 202406, expenses were $419,108 while revenue was $303,418, indicating a $115,690 deficit covered by existing funds.

What is the trend in Sugar Bush Foundation's assets?

The foundation's assets have shown a slight decline over the past five years, from $5,521,741 in 202006 to $4,976,042 in 202406, likely due to the consistent operational deficits.

Does Sugar Bush Foundation have any debt?

No, the Sugar Bush Foundation consistently reports $0 in liabilities across all available IRS 990 filings, indicating a debt-free operation.

What is the significance of 0% officer compensation?

0% officer compensation is a significant positive indicator, suggesting that the organization's leadership is either entirely volunteer-based or compensated through non-officer channels, which maximizes the funds available for programs and minimizes administrative overhead.

Filing History

IRS 990 filing history for Sugar Bush Foundation showing financial trends over 5 years of public records:

Over 5 years of IRS 990 filings (2020–2024), Sugar Bush Foundation's revenue has declined by 23%, moving from $394K to $303K. Total assets decreased by 9.9% over the same period, from $5.5M to $5.0M. Total functional expenses rose by 3.5%, from $405K to $419K. In its most recent filing year (2024), Sugar Bush Foundation reported a deficit of $116K, with expenses exceeding revenue.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2024	$303K	$419K	$5.0M	$0	—	—
2023	$217K	$428K	$5.1M	$0	—	View 990
2022	$255K	$439K	$5.3M	$0	—	View 990
2021	$376K	$411K	$5.5M	$0	—	View 990
2020	$394K	$405K	$5.5M	$0	—	View 990

Year-by-Year Financial Summary

2024: Revenue of $303K, expenses of $419K, and assets of $5.0M (revenue +40.1% year-over-year).
2023: Revenue of $217K, expenses of $428K, and assets of $5.1M (revenue -15.1% year-over-year).
2022: Revenue of $255K, expenses of $439K, and assets of $5.3M (revenue -32.0% year-over-year).
2021: Revenue of $376K, expenses of $411K, and assets of $5.5M (revenue -4.7% year-over-year).
2020: Revenue of $394K, expenses of $405K, and assets of $5.5M.

Data Sources and Methodology

This transparency report for Sugar Bush Foundation 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.