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Tipping Point Private Foundation EIN 82-1316271 Form 990 (PDF) Claim this org

Tipping Point Private Foundation

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A private foundation based in Wilmington, DE. It reported about $1.0M in revenue for 2025. For fiscal year 2025 it reported $1.0M in revenue, $423K in expenses, and $698K in net assets.Pt I

Type
Private foundation / grantmaker · Foundations & Grantmakers
Location
Wilmington, DE
Filings
6 on file (2020–2025)
Revenue
$1.0MFY2025
Expenses
$423K
Net assets
$698K
People
1
Filings
6
Updates
0
More identity details & actions ⌄
EIN  82-1316271 Private foundation / grantmaker Wilmington, DE
Form 990 (PDF)
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Size
$1–10M
What they do
A private foundation based in Wilmington, DE. It reported about $1.0M in revenue for 2025.
Leadership
Darren Sparks · Dir, Pres, Sec, Treas
Money in and out
$1.0M revenue, $423K expenses
Bottom line
—
Grants paid & assets · FY2025
Total revenue
$1.0M
Pt VIII · Ln 12
Total expenses
$423K
Pt IX · Ln 25
Net assets
$698K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $604K
Total assets
698K
deployed as grants and operations
Grants paid
405K
in FY2025
Grants made
8grants
total in period
Payout rate
58%
of assets (5% rule)

Who They Fund

Part XV · grants paid · 8 grants · $405K · 2025–2025
Onward EugeneFY2025$100,000
Greenhill Humane SocietyFY2025$75,000
Scarlet Moon INCFY2025$50,000
Aquatic Life Institute INCFY2025$50,000
Animal Charity EvaluatorsFY2025$50,000
Karuna FoundationFY2025$30,000
Onward EugeneFY2025$25,000
Karuna FoundationFY2025$25,000

Grantmaking Profile

Patterns in foundation giving
Average grantPart XV$51K
Median grantPart XV$50K
Largest grantPart XV$100K

Summary of the Filing

Part I · fiscal year 2025 · Form 990-PF
Revenue
$1.0M
FY2025▲ ×16
Expenses
$423K
FY2025▲ +20%
Total assets
$698K
FY2025▲ +644%
Total liabilities
$0
FY2025
Total revenue
$1.0M
Pt VIII · Ln 12
Total expenses
$423K
Pt IX · Ln 25
Net assets
$698K
Pt X · Ln 32
Total assetsPt II$698K

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CTipping Point Private Foundation
EINHdr · item D82-1316271
Principal addressHdr · item CWilmington, DE
WebsiteHdr · item Jnone reported
State of legal domicileHdr · item MDE
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFFoundations & Grantmakers (T20)
Ruling yearIRS BMFMar 2018

Governance & Policies

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

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Darren Sparks
Dir, Pres, Sec, Treas
$0Pt VII · Sec A
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Statement of Revenue

Part VIII
Contributions & grants$1.0M · 97%
Investment income$28K · 3%
Contributions & grants97%$1.0M
Investment income3%$28K
Total revenueLn 12$1.0M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Grants & contributions paid $0.96 Operating & administrative $0.04
Grants & contributions paid96%$405K
Operating & administrative4%$18K
Total functional expensesLn 25$423K

Balance Sheet

Part X · end of year
CashLn 1$235K
Total assetsLn 16$698K
Total liabilitiesLn 26$0
Total net assetsLn 32$698K
Months of cash on handcomputed6.7

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Payout rate
Grants paid $0 · Total assets $698K
0%
Where the money comes from
Contribution dependence
Contributions & grants — · Total revenue $1.0M
—
Government reliance
not reported
Earned-income share
not reported
Investment reliance
Investment income $0 · Total revenue $1.0M
0%
Program self-sufficiency
not reported
Growth & trend
Revenue growth (YoY)
This year $1.0M · Prior year $64K
×16
Revenue CAGR
FY2020 $314K · FY2025 $1.0M
+27%
Net-asset trend (YoY)
End of year $698K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $1.0M · Expenses $423K
+59%
Liabilities-to-Assets
Total liabilities — · Total assets $698K
—
Net-asset ratio
Net assets $698K · Total assets $698K
100%
People & payroll
Highest Reported Total Compensation
Individual Darren Sparks · Reported title Dir, Pres, Sec, Treas · Highest reported compensation $0 · Total expenses $423K
0%
Personnel share
not reported
Peer comparison

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

MetricThis orgPeer medianPercentile
Revenue growth ×16——

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.

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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
FY2025 (Latest)$1.0M revenue · viewing · ⤓ 990 PDF
FY2024$64K revenue · ⤓ 990 PDF
FY2023$506K revenue · ⤓ 990 PDF
FY2022$144K revenue · ⤓ 990 PDF
FY2021$233K revenue · ⤓ 990 PDF
FY2020$314K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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