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

501(c)(3) charity; gifts are tax-deductible.
69¢ of each $1 spent went to programs.
$87K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 4
filings with a surplus
Average surplus $50K a year · 22% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
69%
of spending
Fine: 69% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$87K
to officers and key staff · 69% of spending
Concern: pay to officers and key staff is 69% of spending; over 30%.
Pt VII · Sec A
14 mo
of spending, in cash
Plus $232K in investments, Pt X · Ln 11–13
Looks good: 13.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
6
named funders · $81K
Looks good: 6 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 7 voting members
Looks good: 6 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$255K
+49% vs prior year
Spent
$127K
To programs
69%
Net assets
$380K
By yearFY2020–FY2025
Revenue
$255K
FY2022▲ +49%
Tap a bar for its year
Revenue by fiscal year
FY2020$144K
FY2021$172K
FY2022$255K
FY2023$196K
FY2024$241K
FY2025$225K
Expenses
$127K
FY2022
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022$127K
FY2023$168K
FY2024$189K
FY2025$232K
Net assets
$380K
FY2022▲ +43%
Tap a bar for its year
Net assets by fiscal year
FY2020$205K
FY2021$266K
FY2022$380K
FY2023$472K
FY2024$598K
FY2025$657K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 2005.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

69 cents of each dollar spent went to programs.

Program services 69% · $88K Management & general 21% · $27K Fundraising 10% · $12K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990; $87K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$67,200Pt VII · Sec A
Program Manager
$19,563Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Maria Mircheva$92,500$81,270$82,002$67,200$61,385$59,850
Tressa Gibbard—$4,873$20,890$19,563$12,133$5,040

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Sugar Pine Foundation executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Restores sugar pines and other white pines through community hands-on activities.

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Provided by the organization

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3 programs · $88K · in their own filed words · FY2022
01

White Pine Restoration

in 2022 we planted 26,820 tree seedlings to restore 335 acres with 1460 volunteers

$68Kprogram expense
02

Environmental Education

in collaboration with the South Tahoe Environmental Coalition we lead educational stations for over 2000 k-12 students in 2022.

$11Kprogram expense
03

Monitoring and watering of about 12,000 tree seedings planted over the past year

$9Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 6 funders →

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$255K
Ln 12
Gifts and grantsLn 1h$147K
Fees for servicesLn 2g$80K
Other incomeLn 4–11$27K
Money outPt IX
$127K
Ln 25
Programscol B$88K
Managementcol C$27K
Fundraisingcol D$12K
Owns and owesPt X
$380K
net assets · Ln 32
Cash and savingsLn 1–2$144K
Total assetsLn 16$380K
LiabilitiesLn 26$0
PeoplePt VI, VII
8
listed · VII A
PaidVII A2
Voting boardVI 1a7
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$147K
Government grantsLn 1e$0
Noncash giftsLn 1g$35K
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$80K
Investment incomeLn 3$719
Other incomeLn 4–11$27K
Total revenueLn 12$255K
Assets in detailPt X, end of year
CashLn 1$103K
SavingsLn 2$40K
Cash and savings togetherLn 1–2$144K
InvestmentsLn 11–13$232K
Land, buildings, equipmentLn 10c$3K
Total assetsLn 16$380K
LiabilitiesLn 26$0
Net assetsLn 32$380K
OperationsPt I, VI
EmployeesI 52
VolunteersI 61,462
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$258K$144K
InvestmentsLn 11–13$0$232K
Land, buildings, equipmentLn 10c$8K$3K
Total assetsLn 16$266K$380K
LiabilitiesLn 26$0$0
Net assetsLn 32$266K$380K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$75K$52K$15K$7K
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$0$0$0$0
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$0$0$0$0
Payroll taxesLn 10$20K$14K$4K$2K
Management feesLn 11a$0$0$0$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$0$0$0$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$11K$9K$2K$0
Advertising and promotionLn 12$2K$0$0$2K
Office expensesLn 13$3K$3K$682$0
Information technologyLn 14$1K$0$1K$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$2K$0$2K$0
TravelLn 17$4K$3K$762$381
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$0$0$0$0
InterestLn 20$0$0$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$5K$4K$1K$500
InsuranceLn 23$4K$3K$1K$0
Total functional expensesLn 25$127K$88K$27K$12K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $225K$232K−$7K$657K 990 PDF
FY2024 $241K$189K$52K$598K 990 PDF
FY2023 $196K$168K$28K$472K 990 PDF
FY2022 Viewing $255K$127K$129K$380K 990 PDF
FY2021 $172K$266K 990 PDF
FY2020 $144K$205K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $255,468 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $85,772$147,243
I-9 Program service revenuePrior year $67,841$80,151
I-10 Investment incomePrior year $925$719
I-11 Other revenuePrior year $17,116$27,355
I-12 Total revenuePrior year $171,654$255,468
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $81,255$94,316
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $29,635$32,281
I-18 Total expensesPrior year $110,890$126,597
I-19 Revenue less expensesPrior year $60,764$128,871
Part VI · Governance 6 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members6
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $255,468 across 12 lines filed
Lines not itemized here account for $27,355 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$11,588
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$135,655
VIII-1g Noncash contributions (included above)$34,763
VIII-1h Total contributions, gifts and grants$147,243
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $80,151 · Unrelated business $0 · Excluded from tax $0$80,151
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $719$719
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $107,506 · Unrelated business $0 · Excluded from tax $719$255,468
Part IX · Statement of functional expenses $126,597 across 29 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $52,234 · Management $14,924 · Fundraising $7,462$74,620
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $0 · Management $0 · Fundraising $0$0
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$0
IX-10 Payroll taxesPrograms $13,787 · Management $3,939 · Fundraising $1,970$19,696
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $9,406 · Management $1,576 · Fundraising $0$10,982
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $1,750$1,750
IX-13 Office expensesPrograms $2,806 · Management $682 · Fundraising $0$3,488
IX-14 Information technologyPrograms $0 · Management $1,106 · Fundraising $0$1,106
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $0 · Management $1,560 · Fundraising $0$1,560
IX-17 TravelPrograms $3,135 · Management $762 · Fundraising $381$4,278
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$0
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $3,500 · Management $1,000 · Fundraising $500$5,000
IX-23 InsurancePrograms $3,076 · Management $1,041 · Fundraising $0$4,117
IX-25 Total functional expensesPrograms $87,944 · Management $26,590 · Fundraising $12,063$126,597
Part X · Balance sheet $379,518 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $125,658$103,398
X-2 Savings and temporary cash investmentsStart of year $131,929$40,285
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $8,349$3,349
X-11 Publicly traded securitiesStart of year $0$232,486
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-16 Total assetsStart of year $265,936$379,518
X-17 Accounts payable and accrued expensesStart of year $0$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $265,936$379,518
X-33 Total liabilities and net assetsStart of year $265,936$379,518
Part XI · Reconciliation of net assets $379,518 net assets at year end
XI-1 Total revenue$255,468
XI-2 Total expenses$126,597
XI-3 Revenue less expenses$128,871
XI-4 Net assets at start of year$265,936
XI-5 Net unrealized gains (losses) on investments−$15,289
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$379,518

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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