The Sharing Foundation
Overview
Mission
The Sharing Foundation’s mission is to help meet the physical, emotional, educational and medical needs of orphaned and seriously disadvantaged children in Cambodia. Providing basic immunizations to children, free of charge, has contributed largely to our mission to meet Cambodians’ medical needs. With the help of generous donors, our staff doctor, and several volunteer medical students, TSF has provided thousands of Cambodian children with immunizations against diphtheria, pertussis, and tetanus, as well as hepatitis B, which is so prevalent in Southeast Asia. We have recently begun to immunize the children in our direct care against HPV. As the country continues to develop, more children are receiving their vaccinations at birth, but there are still remote areas where this is not possible. All children under the age of 18 in the villages of Roteang, Be.
What it reported doing in 2024
The organization maintains a high school sponsorship program, a university sponsorship program, and an english language school. The high school program makes attendance with quality small group instruction possible for approximately 40 students, as well as providing uniforms and supplies. The organization also sponsors university education for approximately 35 high school graduates who pass the national high school graduation exams. The organization rents dormitory space in phnom penh for university students and provides tuition, room, board, furnishings, books, bicycles and uniforms. The organization runs an english language program at roteang village school which serves approximately 425 students. The organization hires and pays the english teachers who are university graduates, and provides general support to the roteang village school. In addition, the organization supports english language instruction at a nearby village.
Operating model
- Revenue model
- Donor-supported. 86% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
Nonprofit profile at a glance
- EIN
- 010518534
- IRS 990 coverage
- 2019–2024
- Official website data refreshed
- Aug 2026
- Forms available
- Form 990 2024
- Location
- Concord, MA, USA
- Phone
- 7816520166
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Fund Raising and Fund Distribution
The verdict
SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 55
- Accountability: 88
- Sustainability: 88
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 79.2%; rating input score 79
- Fundraising efficiency: $23.99 raised per $1 spent on fundraising; rating input score 63; 63rd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Scored; rating input score 0
- Grant itemization coverage: Scored; rating input score 0
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 36.9%; rating input score 88; 88th percentile among comparable filings
- Total-asset coverage ratio: 12.12; rating input score 93; 93rd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: 6.6% per year; rating input score 100; 50th percentile among comparable filings
- Revenue growth: 17.1% per year; rating input score 100; 82nd percentile among comparable filings
- Asset growth: 5.4% per year; rating input score 100; 40th percentile among comparable filings
Details
- What they do: 2 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 100% of revenue deployed · 79.2% of spending went to programs
- Governance: 11 of 11 board members independent · 5 of 7 filing controls reported
- Programs: 4 filed program accomplishments · $612K in reported program spending
- Leadership: top reported pay $0 · 11 people listed
- Consistency: 24 of 24 current checks pass
- Schedules: 6 filed schedules · includes major donors and foreign activity
- Filing history: 6 annual filings from 2019 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Foreign activity oversight scored 0/100.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- Review — Accountability: Governance controls: 2 of 7 not reported.
Leadership & pay
11 people listed
Source: IRS Form 990. Selected filing: tax year 2024.