Sunshine Comes First Ltd
Sunshine Comes First Ltd is a private foundation, based in Rhinebeck, NY. IRS filing data is available from 2019 through 2025. As of 2025, the organization holds $454K in total assets. In 2025, it awarded 5 grants totaling $86K. Net investment income was $8K.
Sunshine Comes First Ltd at a glance
In short: Sunshine Comes First Ltd gave $86K across 5 grants in 2025 (avg $17K), mostly in New York. Source: 2025 IRS Form 990-PF.
- Annual giving (2025)
- $85,500
- -19.1% vs 2024
- Grants made (2025)
- 5
- -28.6% vs 2024
- Average grant
- $17,100
- +13.3% vs 2024
- Median grant
- $18,000
- Total assets
- $453,573
- -12.4% vs 2024
- Primary geography
- New York (79% of itemized 2025 grant dollars)
- Latest 990 filing
- Form 990-PF, 2025 View filing
Data from IRS Form 990-PF, 2025; updated September 2026.
Who Sunshine Comes First Ltd funds
How this funder distributes its grants
Top Recipients
Top 5 recipients in 2025
The largest 2025 recipient was The Mama Foundation for the Arts ($35K). Together the top 5 received $86K.
Grant Size Distribution
48 grants across all recorded years
The most common grant size was under $50K: 47 grants of 48 (98%).
Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of 2025 grant dollars across all 5 itemized grants.
Cities
How Sunshine Comes First Ltd gives
- Giving held roughly steady from 2022 to 2025 (−3%). Method
From the foundation's IRS Form 990-PF filings. Methodology.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
From 2019 to 2025, annual grant giving ranged from $80K (2020) to $127K (2023). In 2025 it made 5 grants totaling $86K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| The Mama Foundation for the Arts New York, NY | The donation is in support of MAMA Foundation for the Arts and its mission of providing free afterschool performing arts programming for youth. | $35,000 |
| The Safina Center - Stony Brook UNI Setauket, NY | Unrestricted donation in support of organization dedicated to education to promote wildlife and nature conservation. | $24,000 |
| Madagascar Health Environmental Res Boston, MA | Scholarship | $18,000 |
| Hudsonia Annandale, NY | Research and education in biodiversity and land-use and development | $5,500 |
| Dutchess Land Conservancy Millbrook, NY | To Preserve the Scenic Environment | $3,000 |
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Financial History
Multi-year comparison from IRS filings
| Filing year | Total Assets | Revenue | Expenses | Grants paid | Grants | Qualifying Distributions | Net Investment Income |
|---|---|---|---|---|---|---|---|
| 2025 | $453,573 | $22,162 | $86,313 | $85,500 | 5 | $85,500 | $8,162 |
| 2024 | $517,724 | $12,908 | $108,894 | $105,622 | 7 | $106,905 | $12,908 |
| 2023 | $613,710 | $211,511 | $140,533 | $127,150 | 10 | $138,978 | $9,956 |
| 2022 | $492,732 | $197,848 | $106,949 | $88,200 | 13 | $106,047 | $2,496 |
| 2021 | $401,833 | $206,372 | $111,731 | $94,200 | 13 | $110,691 | $6,372 |
| 2020 | $309,974 | $105,472 | $131,091 | $79,700 | 12 | — | $4,435 |
| 2019 | $333,389 | $4,692 | $125,221 | $104,000 | 13 | — | $4,692 |
Leadership & Key People
Officers and directors from IRS filings
Sunshine Comes First Ltd is led by Susan Cummings-Findel, President on every filing since 2019; none of the 2 officers listed in 2025 report compensation.
Officers on the 2025 filing
Susan Cummings-Findel
President
On filings since 2019
10 hrs/week
No compensation reported
Stefan Findel
Vice President
On filings since 2019
No compensation reported
Data from IRS Form 990 filings, 2019–2025. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.
Frequently asked questions about Sunshine Comes First Ltd
How much does Sunshine Comes First Ltd give each year?
Sunshine Comes First Ltd gave $86K across 5 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $106K across 7 grants.
What is Sunshine Comes First Ltd's typical grant size?
Sunshine Comes First Ltd's median grant in 2025 was $18,000, and its average grant was $17,100, across 5 grants on its 2025 IRS Form 990-PF.
Where does Sunshine Comes First Ltd give grants?
Sunshine Comes First Ltd gives mostly in New York: 79% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The next largest state was Massachusetts (21%).
Does Sunshine Comes First Ltd give general operating support?
Yes: 20% of Sunshine Comes First Ltd's 2025 grants with a stated purpose (1 of 5) were for general or operating support, per its 2025 IRS Form 990-PF.
Who are Sunshine Comes First Ltd's largest grantees?
Sunshine Comes First Ltd's largest 2025 grantees include The Mama Foundation for the Arts ($35,000), The Safina Center - Stony Brook UNI ($24,000) and Madagascar Health Environmental Res ($18,000), according to its 2025 IRS Form 990-PF. Together they received 90% of its itemized 2025 grant dollars.
How large is Sunshine Comes First Ltd?
Sunshine Comes First Ltd reported $454K in total assets on its 2025 IRS Form 990-PF. Its revenue that year was $22K.
What is Sunshine Comes First Ltd's EIN?
Sunshine Comes First Ltd's EIN (Employer Identification Number) is 20-8220996. IRS Form 990 filing data is available on this page for 2019–2025.
Data last updated September 2026. Sourced from IRS Form 990-PF filings.
Data update history
(7)
When this profile's IRS filing data changed on Grantable
- Updated Form 990-PF for fiscal year 2024 (received by the IRS October 27, 2025)
- Updated Form 990-PF for fiscal year 2025 (received by the IRS April 29, 2026)
- Added Form 990-PF for fiscal year 2019 (received by the IRS March 6, 2020)
- Updated Form 990-PF for fiscal year 2020 (received by the IRS March 25, 2021)
- Updated Form 990-PF for fiscal year 2021 (received by the IRS February 8, 2022)
- Updated Form 990-PF for fiscal year 2022 (received by the IRS April 13, 2023)
- Updated Form 990-PF for fiscal year 2023 (received by the IRS February 20, 2024)
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