Scratch Foundation EIN 46-2612143

Scratch Foundation FY2023 filing

EIN  46-2612143 Public charity (501(c)(3)) New York, NY Founded 2013
Form 990 (PDF)
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →
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Verified accurate 8/10/26 · see original filing: IRS
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Size
$10–100M
What they do
Develops and supports a creative coding platform and community for young people to learn and share.
Leadership
Sarah Smirnoff · Past Executive Director · $376K
Money in and out
$8.8M revenue, $15.0M expenses
Bottom line
67% program efficiency

Develops and supports a creative coding platform and community for young people to learn and share. For fiscal year 2023 it reported $8.8M in revenue, $15.0M in expenses, and $5.4M in net assets.Pt I

Where the money goes · FY2023
Total revenue
$8.8M
Pt VIII · Ln 12
Total expenses
$15.0M
Pt IX · Ln 25
Net assets
$5.4M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$6.2M
Where spending went · Part IX cols B–D
Program services $0.67 Management & general $0.27 Fundraising $0.06
Program efficiency
67%
of spending reaches programs
Operating runway
3.9mo
months of highly liquid reserves at operating expense rate
Surplus margin
-71%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2023 · Form 990
Revenue
$8.8M
FY2023▼ -42%
Expenses
$15.0M
FY2023▼ -2%
Total assets
$6.4M
FY2023▼ -53%
Total liabilities
$980K
FY2023▼ -41%
Total revenue
$8.8M
Pt VIII · Ln 12
Total expenses
$15.0M
Pt IX · Ln 25
Net assets
$5.4M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$6.2M
Total assetsPt X · Ln 16$6.4M
Program-expense ratioPt IX · col B67%
Voting members of governing bodyPt I · Ln 36
Independent voting membersPt I · Ln 45
Mission & Programs · Part III

Where the work happens

1 program service account for $10.1M of program spending, described in the organization's own filed words · FY2023.
01

Scratch is a creative programming language and the world's largest online coding community for children and teens. In 2023, 20.4 million online users from every country in the world created more than 162 million Scratch projects.

$10.1Mprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CScratch Foundation
EINHdr · item D46-2612143
Principal addressHdr · item CNew York, NY
WebsiteHdr · item Jscratchfoundation.org
Year of formationHdr · item L2013
State of legal domicileHdr · item MNY
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFScience & Technology (U41)
Ruling yearIRS BMFJan 2014

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a6
Independent voting membersPt VI · Ln 1b5
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Past Executive Director
$375,640Pt VII · Sec A
Past Executive Director
$360,135Pt VII · Sec A
Past Chief Product Officer
$328,528Pt VII · Sec A
Former Executive Director
$293,478Pt VII · Sec A
Interim Executive Director
$231,154Pt VII · Sec A
Director of Finance & Admin.
$199,738Pt VII · Sec A
Past Manager, Software Engineering
$197,868Pt VII · Sec A
Director of Sec
$197,298Pt VII · Sec A

Margaret Honey’s $435K as President and CEO is at the 60th percentile of top reported officer pay among 140 $10–100M science & technology nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Shawna Young$293,478$451,377$318,021$77,972
Margaret Honey$434,881
Sarah Smirnoff$375,640$214,826
Mindee Barham$360,135$188,962
Robert Carr$328,528$328,491
Maria Janelli$253,946$231,154
Champika Fernando$237,800
Yvette Philip$42,112$199,738$219,168

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.

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Statement of Revenue

Part VIII
Contributions & grants$8.5M · 97%
Investment income$198K · 2%
Contributions & grants97%$8.5M
Investment income2%$198K
Program service revenue$15K
Other revenue$23K
Total revenueLn 12$8.8M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.67 Management & general $0.27 Fundraising $0.06
Program services67%$10.1M
Management & general27%$4.0M
Fundraising6%$882K
Total functional expensesLn 25$15.0M

Balance Sheet

Part X · end of year
CashLn 1$4.8M
Total assetsLn 16$6.4M
Total liabilitiesLn 26$980K
Total net assetsLn 32$5.4M
Months of cash on handcomputed3.8

Financial Metrics

Form 990 · FY2023 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $4.8M · Operating expenses (Pt IX) $15.0M · Less non-cash grants $100K · Cash operating expenses/yr $14.9M
3.9 months
Where the money goes
Program services
Program services $10.1M · Total expenses $15.0M
67%
Management & General
Management & general $4.0M · Total expenses $15.0M
27%
Fundraising
Fundraising $882K · Total expenses $15.0M
6%
Cost to raise $1
Fundraising expense (3-yr avg) $766K · Solicited contributions (3-yr avg) $11.1M
$0.07 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $8.5M · Total revenue $8.8M
97%
Government reliance
Government grants — · Total revenue $8.8M
Earned-income share
Program service revenue $15K · Total revenue $8.8M
0.2%
Investment reliance
Investment income $198K · Total revenue $8.8M
+2%
Program self-sufficiency
Program service revenue $15K · Total expenses $15.0M
0.1%
Growth & trend
Revenue growth (YoY)
This year $8.8M · Prior year $15.0M
-42%
Net-asset trend (YoY)
End of year $5.4M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $8.8M · Expenses $15.0M
-71%
Liabilities-to-Assets
Total liabilities — · Total assets $6.4M
Net-asset ratio
Net assets $5.4M · Total assets $6.4M
85%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $6.4M
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Sarah Smirnoff · Reported title Past Executive Director · Highest reported compensation $376K · Total expenses $15.0M
3%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $10.5M · Total expenses $15.0M
70%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 67%
Overhead ratio 27%
Fundraising cost ratio 10%
Revenue growth -42%
Legal fee ratio 0.10%
Accounting fee ratio 0.5%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 11 funders →
Grants paid · 69 grants · $1.9M · 2020–2024
Boston College TrusteesMA · FY2024$210,000
Steam for Vietnam FoundationCA · FY2024$40,000
Hampton UniversityVA · FY2024$30,000
Clubhouse Network INCMA · FY2024$25,000
Stem NolaLA · FY2024$20,000
Mississippi State UniversityMS · FY2024$15,000
Televisa Foundation INCFL · FY2024$15,000
Ausometech Industries LLCFY2024$11,500
Codeart INCFL · FY2024$10,000
University System of MarylandFY2024$10,000
Ps 94 the Kings College SchoolFY2024$10,000
Mirror of Hope FoundationSC · FY2024$10,000
Stainslaus County Office of EducationFY2024$8,000
See all 69 grants →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$20.0M revenue · ⤓ 990 PDF
FY2023$8.8M revenue · viewing · ⤓ 990 PDF
FY2022$15.0M revenue · ⤓ 990 PDF
FY2021$10.0M revenue · ⤓ 990 PDF
FY2020$7.3M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2023IRS
Classification, formation year, addressIRS Business Master File
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