The Sad Foundation 40 Birch Lane
The Sad Foundation shows strong financial solvency with minimal liabilities and no reported officer compensation.
EIN: 136111388 · Park City, UT · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $1.0M |
| Total Expenses | $198K |
| Program Spending | 85% |
| Net Assets | $2.5M |
| Transparency Score | 90/100 |
Is The Sad Foundation 40 Birch Lane Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
The Sad Foundation 40 Birch Lane directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About The Sad Foundation 40 Birch Lane
The Sad Foundation 40 Birch Lane (EIN: 136111388) is a nonprofit organization based in Park City, UT. The organization reported total revenue of $1.0M and total assets of $2.6M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of The Sad Foundation 40 Birch Lane's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
The Sad Foundation 40 Birch Lane is a mid-size nonprofit that has been operating for 68 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 8.4%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $406K |
| Total Expenses | $198K |
| Surplus / Deficit | +$208K |
| Total Assets | $2.5M |
| Total Liabilities | $1 |
| Net Assets | $2.5M |
| Operating Margin | 51.2% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 153.8 months |
Financial Health Grade: A
In 2023, The Sad Foundation 40 Birch Lane reported a surplus of $208K with revenue exceeding expenses, holds 153.8 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), The Sad Foundation 40 Birch Lane's revenue has grown at a compound annual growth rate (CAGR) of 8.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +93.8% | +52.7% | +8.9% |
| 2022 | -2.2% | -27.4% | +3.5% |
| 2021 | +37.7% | -7.2% | +1.6% |
| 2020 | +19.0% | +1.0% | -1.7% |
| 2019 | -14.4% | +3.2% | -6.1% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1958 |
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 The Sad Foundation 40 Birch Lane with a Mission Score of 90 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, The Sad Foundation 40 Birch Lane 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.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $208K, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
The Sad Foundation consistently reports 0% officer compensation across all available filings, indicating that no salaries are paid to officers or that leadership is entirely volunteer-based, which is highly favorable for directing funds to the mission.
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 The Sad Foundation 40 Birch Lane's IRS 990 filings:
- Unknown NTEE Code makes it difficult to benchmark against similar organizations.
- Discrepancy between 'Latest Revenue' ($1,032,735) and 'Revenue' for the most recent filing period 202311 ($405,582) needs clarification.
Strengths
The following positive indicators were identified for The Sad Foundation 40 Birch Lane:
- Consistently low liabilities, often $1, indicating strong financial solvency.
- 0% officer compensation reported across all filings, suggesting high efficiency and volunteer leadership.
- Stable asset base, consistently above $2.2 million over the past decade.
- Recent significant increase in revenue (latest reported $1,032,735) indicates growing support or successful fundraising efforts.
- Positive net income in recent periods (e.g., 202311: Revenue $405,582 vs. Expenses $198,072).
Frequently Asked Questions about The Sad Foundation 40 Birch Lane
Is The Sad Foundation 40 Birch Lane a legitimate charity?
Based on AI analysis of IRS 990 filings, The Sad Foundation 40 Birch Lane (EIN: 136111388) some concerns. Mission Score: 90/100. 2 red flags identified, 5 strengths noted.
How does The Sad Foundation 40 Birch Lane spend its money?
The Sad Foundation 40 Birch Lane directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to The Sad Foundation 40 Birch Lane tax-deductible?
The Sad Foundation 40 Birch Lane is registered as a tax-exempt nonprofit (EIN: 136111388). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of The Sad Foundation 40 Birch Lane's spending goes to programs?
The Sad Foundation 40 Birch Lane directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
Where is The Sad Foundation 40 Birch Lane located?
The Sad Foundation 40 Birch Lane is headquartered in Park City, Utah and files with the IRS under EIN 136111388.
How many years of IRS 990 filings does The Sad Foundation 40 Birch Lane have?
The Sad Foundation 40 Birch Lane has 10 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $1.0M in total revenue.
What is the specific mission and programs of The Sad Foundation?
The provided data does not detail the specific mission or programs, only financial figures. Understanding the NTEE code or mission statement would clarify their programmatic focus.
How does The Sad Foundation manage to operate with 0% officer compensation?
The consistent reporting of 0% officer compensation suggests that the organization is either entirely volunteer-run at the leadership level or that compensation is structured in a way not categorized as 'officer compensation' on the 990 form.
What caused the significant increase in revenue to $1,032,735 in the latest period compared to previous years?
The data shows a substantial jump in 'Latest Revenue' to over $1 million, while the most recent filing (202311) reports $405,582. This discrepancy requires clarification to understand the true scale of recent income and its source.
What are the detailed breakdowns of expenses (program, administrative, fundraising) for The Sad Foundation?
The provided data only gives total expenses. A detailed breakdown would be necessary to accurately assess the efficiency of program spending versus overhead.
Filing History
IRS 990 filing history for The Sad Foundation 40 Birch Lane showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), The Sad Foundation 40 Birch Lane's revenue has grown by 162.8%, moving from $154K to $406K. Total assets increased by 3% over the same period, from $2.5M to $2.5M. Total functional expenses rose by 23.4%, from $160K to $198K. In its most recent filing year (2023), The Sad Foundation 40 Birch Lane reported a surplus of $208K, with revenue exceeding expenses. The organization holds $1 in liabilities against $2.5M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $2.5M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $406K | $198K | $2.5M | $1 | — | View 990 |
| 2022 | $209K | $130K | $2.3M | $1 | — | View 990 |
| 2021 | $214K | $179K | $2.3M | $1 | — | View 990 |
| 2020 | $155K | $193K | $2.2M | $1 | — | View 990 |
| 2019 | $130K | $191K | $2.3M | $0 | — | View 990 |
| 2015 | $152K | $185K | $2.4M | $0 | — | View 990 |
| 2014 | $131K | $200K | $2.4M | $0 | — | View 990 |
| 2013 | $246K | $165K | $2.5M | $0 | — | View 990 |
| 2012 | $125K | $176K | $2.4M | $0 | — | View 990 |
| 2011 | $154K | $160K | $2.5M | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $406K, expenses of $198K, and assets of $2.5M (revenue +93.8% year-over-year).
- 2022: Revenue of $209K, expenses of $130K, and assets of $2.3M (revenue -2.2% year-over-year).
- 2021: Revenue of $214K, expenses of $179K, and assets of $2.3M (revenue +37.7% year-over-year).
- 2020: Revenue of $155K, expenses of $193K, and assets of $2.2M (revenue +19.0% year-over-year).
- 2019: Revenue of $130K, expenses of $191K, and assets of $2.3M (revenue -14.4% year-over-year).
- 2015: Revenue of $152K, expenses of $185K, and assets of $2.4M (revenue +15.9% year-over-year).
- 2014: Revenue of $131K, expenses of $200K, and assets of $2.4M (revenue -46.6% year-over-year).
- 2013: Revenue of $246K, expenses of $165K, and assets of $2.5M (revenue +97.0% year-over-year).
- 2012: Revenue of $125K, expenses of $176K, and assets of $2.4M (revenue -19.1% year-over-year).
- 2011: Revenue of $154K, expenses of $160K, and assets of $2.5M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for The Sad Foundation 40 Birch Lane:
Data Sources and Methodology
This transparency report for The Sad Foundation 40 Birch Lane 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.