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.
75¢ of each $1 spent went to programs.
$103K 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

FY2023 · 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
75%
of spending
Fine: 75% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$103K
to officers and key staff · 61% of spending
Concern: pay to officers and key staff is 61% of spending; over 30%.
Pt VII · Sec A
6 mo
of spending, in cash
Plus $384K in investments, Pt X · Ln 11–13
Looks good: 6.2 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
7
of 7 voting members
Looks good: 7 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
$196K
-23% vs prior year
Spent
$168K
To programs
75%
Net assets
$472K
By yearFY2020–FY2025
Revenue
$196K
FY2023▼ -23%
Tap a bar for its year
Revenue by fiscal year
FY2020$144K
FY2021$172K
FY2022$255K
FY2023$196K
FY2024$241K
FY2025$225K
Expenses
$168K
FY2023▲ +33%
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
$472K
FY2023▲ +24%
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 FY2023 Form 990 · see the original

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You’re viewing the FY2023 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

75 cents of each dollar spent went to programs.

Program services 75% · $126K Management & general 19% · $33K Fundraising 6% · $10K

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

9 people listed on the 990; $103K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$82,002Pt VII · Sec A
Program Manager
$20,890Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$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 · $126K · in their own filed words · FY2023
01

White Pine Restoration

in 2023 we planted 32,180 tree seedlings to restore 584 acres with 1860 volunteers

$97Kprogram expense
02

Monitoring and watering of about 15,000 tree seedings planted over the past year

$15Kprogram expense
03

Environmental Education

in collaboration with the South Tahoe Environmental Coalition we lead educational stations for over 2000 k-12 students in 2023.

$13Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$196K
Ln 12
Gifts and grantsLn 1h$112K
Fees for servicesLn 2g$83K
Investment incomeLn 3$957
Money outPt IX
$168K
Ln 25
Programscol B$126K
Managementcol C$33K
Fundraisingcol D$10K
Owns and owesPt X
$472K
net assets · Ln 32
Cash and savingsLn 1–2$88K
Total assetsLn 16$472K
LiabilitiesLn 26$0
PeoplePt VI, VII
9
listed · VII A
PaidVII A2
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$112K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$2K
Fees for servicesLn 2g$83K
Investment incomeLn 3$957
Gains on assetsLn 7$0
Total revenueLn 12$196K
Assets in detailPt X, end of year
CashLn 1$88K
SavingsLn 2$0
Cash and savings togetherLn 1–2$88K
InvestmentsLn 11–13$384K
Other assetsLn 15$0
Total assetsLn 16$472K
LiabilitiesLn 26$0
Net assetsLn 32$472K
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 FY23End FY23
Cash and savingsLn 1–2$144K$88K
InvestmentsLn 11–13$232K$384K
Total assetsLn 16$380K$472K
LiabilitiesLn 26$0$0
Net assetsLn 32$380K$472K
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$68K$51K$14K$3K
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$0$0$0$0
Pension plan contributionsLn 8$40K$30K$8K$2K
Other employee benefitsLn 9$0$0$0$0
Payroll taxesLn 10$21K$16K$4K$1K
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$8K$7K$0$935
Advertising and promotionLn 12$2K$0$0$2K
Office expensesLn 13$4K$2K$617$1K
Information technologyLn 14$2K$0$2K$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$2K$0$2K$0
TravelLn 17$7K$7K
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$3K$3K$0$0
InsuranceLn 23$2K$0$2K$0
Other expenses (24a–d)Ln 24$10K$10K$0$0
Total functional expensesLn 25$168K$126K$33K$10K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $225K$232K−$7K$657K 990 PDF
FY2024 $241K$189K$52K$598K 990 PDF
FY2023 Viewing $196K$168K$28K$472K 990 PDF
FY2022 $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 O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $196,222 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $147,243$112,044
I-9 Program service revenuePrior year $80,151$83,221
I-10 Investment incomePrior year $719$957
I-11 Other revenuePrior year $27,355$0
I-12 Total revenuePrior year $255,468$196,222
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 $94,316$129,489
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $32,281$38,988
I-18 Total expensesPrior year $126,597$168,477
I-19 Revenue less expensesPrior year $128,871$27,745
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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 $196,222 across 15 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$7,259
VIII-1c Fundraising events$1,687
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$103,098
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$112,044
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $83,221 · Unrelated business $0 · Excluded from tax $0$83,221
VIII-3 Investment incomeRelated to mission $957 · Unrelated business $0 · Excluded from tax $0$957
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $84,178 · Unrelated business $0 · Excluded from tax $0$196,222
Part IX · Statement of functional expenses $168,477 across 30 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 $50,942 · Management $13,585 · Fundraising $3,396$67,923
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 $30,122 · Management $8,032 · Fundraising $2,008$40,162
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$0
IX-10 Payroll taxesPrograms $16,053 · Management $4,281 · Fundraising $1,070$21,404
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 $6,800 · Management $0 · Fundraising $935$7,735
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $1,648$1,648
IX-13 Office expensesPrograms $1,783 · Management $617 · Fundraising $1,169$3,569
IX-14 Information technologyPrograms $0 · Management $1,866 · Fundraising $0$1,866
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $0 · Management $1,880 · Fundraising $0$1,880
IX-17 TravelPrograms $6,806$6,806
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 $3,349 · Management $0 · Fundraising $0$3,349
IX-23 InsurancePrograms $0 · Management $2,333 · Fundraising $0$2,333
IX-24 Other expenses (24a–d)Programs $9,802 · Management $0 · Fundraising $0$9,802
IX-25 Total functional expensesPrograms $125,657 · Management $32,594 · Fundraising $10,226$168,477
Part X · Balance sheet $471,751 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $103,398$87,608
X-2 Savings and temporary cash investmentsStart of year $40,285$0
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-11 Publicly traded securitiesStart of year $232,486$384,143
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-15 Other assets$0
X-16 Total assetsStart of year $379,518$471,751
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 $379,518$471,751
X-33 Total liabilities and net assetsStart of year $379,518$471,751
Part XI · Reconciliation of net assets $471,751 net assets at year end
XI-1 Total revenue$196,222
XI-2 Total expenses$168,477
XI-3 Revenue less expenses$27,745
XI-4 Net assets at start of year$379,518
XI-5 Net unrealized gains (losses) on investments$64,488
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$471,751

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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