SUGAR PINE FOUNDATION (EIN 251909869) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2004

Legal Domicile

Principal Officer

Maria Mircheva

Phone

6508149565

Tax Period

2025-01-01 to 2025-12-31

SUGAR PINE FOUNDATION, founded in 2004, is a small nonprofit that reported $225K in total revenue in fiscal year 2025. Revenue decreased 7% compared to the prior year. Net assets of $657K represent 35 months of operating reserves.

Mission

The Sugar Pine Foundation is dedicated to restoring sugar pines and other native trees by involving the community in hands on restoration activities in order to inspire forest stewardship.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $178,090

Program Service Revenue $31,514

Investment Income $15,461

Other Revenue $0

TOTAL REVENUE $225,065

Expense Breakdown

Grants Paid $0

Salaries & Benefits $186,039

Fundraising Expenses $20,281

Program Expenses $165,771

Other Expenses $46,126

TOTAL EXPENSES $232,165

Year-over-Year Comparison

	2025	2024	Change
Revenue	$225,065	$240,718	-0.1%
Expenses	$232,165	$188,837	+0.2%
Net Income	$-7,100	$51,881	-1.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

1581

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

$102,000

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Maria Mircheva	Executive Director	40	Key Emp Highest	$92,500	$9,500	$102,000
Robert Oglesby	Director	1	Director	$0	$0	$0
Richard Marshall	President	2	Officer Director	$0	$0	$0
Kristianne Hanneman	Director	1	Director	$0	$0	$0
Fabian Hannemann	Secretary	1	Officer Director	$0	$0	$0
Ron Landau	Treasurer	1	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$225,065	$232,165	$657,168	$-7,100
2024	$240,718	$188,837	$598,289	$51,881
2023	$196,222	$168,477	$471,751	$27,745
2022	$255,468	$126,597	$379,518	$128,871

SUGAR PINE FOUNDATION