Sun Mountain School Foundation
Nonprofit profile at a glance
- EIN
- 850326580
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Santa Fe, NM, US
- Phone
- 5059839727
- Rating
- 71
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Single Organization Support
Reported finances
- Revenue
- $1,452,365
- Expenses
- $325,493
- Assets
- $2,264,420
- Liabilities
- $27,538
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- JAYITA SAHNI (VICE PRESIDENT)
- BRIANNA BASSLER (BOARD PRESIDENT)
Highest reported compensation
- ZOE WILCOX (TRUSTEE): $44,868 total reported compensation
- JESSICA WIREMAN (TRUSTEE): $38,180 total reported compensation
- KARLEEN WHITCOMB (SECRETARY): $15,195 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of the Sun Mountain School Foundation is: 1. Primarily, to maintain and improve its land and facilities; and, secondarily, 2. To the extent fiscally reasonable, support the Sun Mountain Community School, its ancillary programs, other significant educational needs and its community.
What it reported doing in 2024
Early childhood: during the 2024-2025 fiscal year, the organization successfully completed the sale of part of its real estate assets (the building and grounds formerly used for high-school operations). The organization then ceased to provide elementary and high-school classes, but maintained its early childhood program on a portion of the retained campus. The organization continues to transition its operational focus and has reorganized as a supporting organization of the sun mountain community school. These strategic changes align the organization's mission with its long-term sustainability goals and continues to fulfill its exempt purpose through its new structure.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 75
- Transparency & Controls: 92
- Accountability: 49
- Sustainability: 80
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 58.2%; rating input score 58
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 28.6%; rating input score 29; 10th percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 77.6%; rating input score 97; 97th percentile among comparable filings
- Total-asset coverage ratio: 6.96; rating input score 89; 89th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 67; 67th percentile among comparable filings
- Officer compensation ratio: 32.7%; rating input score 6; 6th percentile among comparable filings
Growth
- Program expense growth: -5% per year; rating input score 0; 8th percentile among comparable filings
- Revenue growth: -1.6% per year; rating input score 0; 10th percentile among comparable filings
- Asset growth: -2.9% per year; rating input score 0; 10th percentile among comparable filings
Details
- What they do: 3 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 100% of revenue deployed · 58.2% of spending went to programs
- Governance: 2 of 7 board members independent · 7 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $189K in reported program spending
- Leadership: top reported pay $45K · 7 people listed
- Consistency: 24 of 24 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 5 filed money-flow records
- 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 — Accountability: Independent voting board scored 29/100.
- Review — Financial Efficiency: Program expense ratio scored 58/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 6/100.