Sugi Foundation EIN 84-2041713

Sugi Foundation

EIN  84-2041713 Public charity (501(c)(3)) San Francisco, CA
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
Promotes nature appreciation and conservation, especially in cities.
Leadership
Tamsin Smith · Director
Money in and out
$466K revenue, $558K expenses
Bottom line
79% program efficiency

Promotes nature appreciation and conservation, especially in cities. For fiscal year 2025 it reported $466K in revenue, $558K in expenses, and $117K in net assets.Pt I

Where the money goes · FY2025
Total revenue
$466K
Pt VIII · Ln 12
Total expenses
$558K
Pt IX · Ln 25
Net assets
$117K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$92K
Where spending went · Part IX cols B–D
Program services $0.79 Management & general $0.19 Fundraising $0.02
Program efficiency
79%
of spending reaches programs▲ +41% vs prior filing year
Operating runway
1.8mo
months of highly liquid reserves at operating expense rate▼ -74% vs prior filing year
Surplus margin
-20%
revenue over expenses, this year▼ -798% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$466K
FY2025▲ +56%
Expenses
$558K
FY2025▲ +82%
Total assets
$123K
FY2025▼ -43%
Total liabilities
$6K
FY20250%
Total revenue
$466K
Pt VIII · Ln 12
Total expenses
$558K
Pt IX · Ln 25
Net assets
$117K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$92K
Total assetsPt X · Ln 16$123K
Program-expense ratioPt IX · col B79%
Voting members of governing bodyPt I · Ln 34
Independent voting membersPt I · Ln 4pending
Mission & Programs · Part III

Where the work happens

1 program service account for $444K of program spending, described in the organization's own filed words · FY2025.
01

Creation of forests in US and Brazil.

$444Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CSugi Foundation
EINHdr · item D84-2041713
Principal addressHdr · item CSan Francisco, CA
WebsiteHdr · item Jsugiproject.com
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEnvironment (C30)
Ruling yearIRS BMFAug 2019

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a4
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022
Kevin Hill$68,000$40,000$35,000

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 & grants100%$466K
Total revenueLn 12$466K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.79 Management & general $0.19 Fundraising $0.02
Program services79%$444K
Management & general19%$104K
Fundraising2%$10K
Total functional expensesLn 25$558K

Balance Sheet

Part X · end of year
CashLn 1$85K
Total assetsLn 16$123K
Total liabilitiesLn 26$6K
Total net assetsLn 32$117K
Months of cash on handcomputed1.8

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $85K · Operating expenses/yr $558K
1.8 months
Where the money goes
Program services
Program services $444K · Total expenses $558K
79%
Management & General
Management & general $104K · Total expenses $558K
19%
Fundraising
Fundraising $10K · Total expenses $558K
2%
Cost to raise $1
Fundraising expense (3-yr avg) $8K · Solicited contributions (3-yr avg) $673K
$0.01 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $466K · Total revenue $466K
100%
Government reliance
Government grants — · Total revenue $466K
Earned-income share
Program service revenue $0 · Total revenue $466K
0%
Investment reliance
Investment income $0 · Total revenue $466K
0%
Program self-sufficiency
Program service revenue $0 · Total expenses $558K
0%
Growth & trend
Revenue growth (YoY)
This year $466K · Prior year $299K
+56%
Revenue CAGR
FY2021 $105K · FY2025 $466K
+45%
Net-asset trend (YoY)
End of year $117K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $466K · Expenses $558K
-20%
Liabilities-to-Assets
Total liabilities — · Total assets $123K
Net-asset ratio
Net assets $117K · Total assets $123K
95%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $123K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Tamsin Smith · Reported title Director · Highest reported compensation $0 · Total expenses $558K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $30K · Total expenses $558K
5%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 79%
Overhead ratio 19%
Fundraising cost ratio 2%
Revenue growth 56%

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 · funders on record
Grants received · FY2024
See all 7 funders →

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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)$466K revenue · viewing · ⤓ 990 PDF
FY2024$299K revenue · ⤓ 990 PDF
FY2023$1.3M revenue · ⤓ 990 PDF
FY2022$351K revenue · ⤓ 990 PDF
FY2021$105K 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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