The Sunshine Center Inc

Nonprofit profile at a glance

EIN
113181597
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Port Jefferson Stati, NY, USA
Phone
6314763099
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts, Cultural Organizations - Multipurpose

Official website

Reported finances

Revenue
$319,124
Expenses
$329,442
Assets
$383,271
Liabilities
$308,569

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • CAROL CARTER (CEO/SECRETAR)
  • ELIZABETH KOTSEAS DELUCIA (PRESIDENT)

Highest reported compensation

  • CAROL CARTER (CEO/SECRETAR): $97,635 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Sunshine center mainly focuses on various creative strategies for the prevention of substance abuse & violence. Primarily we try to reach children before any form of risk behaviors occur.

What it reported doing in 2025

Summer prevention services program uses the time off from school for the youth to continue working on life skills and learning the dangers of substance abuse. Youth and teen camps help to keep the attendees on the right track to become well rounded adults. Camps consist of field trips, shows, sports programs and more.

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. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 92
  • Accountability: 58
  • Sustainability: 30
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.5%; rating input score 88
  • Program expense ratio: 84.6%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 90.9%; rating input score 91; 27th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.2%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 1.16; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0.81; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 14.3%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 0.1% per year; rating input score 100; 29th percentile among comparable filings
  • Revenue growth: -1.9% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: 14.5% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 87.5% of revenue deployed · 84.6% of spending went to programs
  • Governance: 10 of 11 board members independent · 1 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $279K in reported program spending
  • Leadership: top reported pay $98K · 11 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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: Governance controls: 6 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 28/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.