A Reuters story with the headline “U.S. states’ debt tops $4 trillion — report” caught my eye because I had never seen any analysis of the debt of states that put the number so high. The report the story referred to was issued by a mysterious non-profit organization called State Budget Solutions (SBS). The group’s website lists no physical address and says that SBS is affiliated with another non-profit, Sunshine Review of Alexandria, Virginia, whose Form 990 IRS filing declares that it has one employee. Furthermore, there is a third affiliated non-profit, Sunshine Standard, which also lists no information describing its funding or management. Considering that the three groups are non-profits focused on transparency and accountability for governments, their own behavior is pretty opaque. It’s also extremely odd that they don’t ask for donations on their websites. What non-profit doesn’t need donations?