Big Brothers Big Sisters Of The Upstate Inc
Big Brothers Big Sisters Of The Upstate Inc faces recurring operational deficits despite growing assets.
EIN: 204243553 · Spartanburg, SC · NTEE: O30 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $368K |
| Total Expenses | $538K |
| Program Spending | 85% |
| Net Assets | $500K |
| Transparency Score | 75/100 |
Is Big Brothers Big Sisters Of The Upstate Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Big Brothers Big Sisters Of The Upstate Inc directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Big Brothers Big Sisters Of The Upstate Inc
Big Brothers Big Sisters Of The Upstate Inc (EIN: 204243553) is a nonprofit organization based in Spartanburg, SC, classified under NTEE code O30. The organization reported total revenue of $368K and total assets of $439K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Big Brothers Big Sisters Of The Upstate Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Big Brothers Big Sisters Of The Upstate Inc is a small nonprofit that has been operating for 20 years, with 12 years of IRS 990 filings on record (2012–2023). Revenue has grown at a compound annual rate of -1.4%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $341K |
| Total Expenses | $538K |
| Surplus / Deficit | $-196,407 |
| Total Assets | $554K |
| Total Liabilities | $54K |
| Net Assets | $500K |
| Operating Margin | -57.5% |
| Debt-to-Asset Ratio | 9.8% |
| Months of Reserves | 12.4 months |
Financial Health Grade: B
In 2023, Big Brothers Big Sisters Of The Upstate Inc reported a deficit of $196K with expenses exceeding revenue, holds 12.4 months of operating reserves (strong position), has a debt-to-asset ratio of 9.8% (very low leverage).
Financial Trends
Over 12 years of filings (2012–2023), Big Brothers Big Sisters Of The Upstate Inc's revenue has declined at a compound annual growth rate (CAGR) of -1.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -62.1% | +28.9% | -24.1% |
| 2022 | +94.0% | +39.8% | +202.1% |
| 2021 | +47.9% | +3.6% | +116.0% |
| 2020 | -9.0% | -25.3% | +107.5% |
| 2019 | -23.3% | -17.5% | -45.0% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2006 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Big Brothers Big Sisters Of The Upstate Inc with a Mission Score of 75 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Big Brothers Big Sisters Of The Upstate Inc allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $196K, with expenses exceeding revenue.
- Debt-to-asset ratio: 9.8%.
Executive Compensation Analysis
No officer compensation has been reported in any of the available filings, indicating that executive leadership is either unpaid or compensated through other means not categorized as officer compensation, which is highly unusual for an organization of this size and suggests a strong dedication to program spending.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Big Brothers Big Sisters Of The Upstate Inc's IRS 990 filings:
- Frequent operational deficits (expenses exceeding revenue) in multiple years (e.g., 2023, 2019, 2018, 2017, 2016, 2015, 2014).
- Significant revenue fluctuation, making consistent financial planning potentially challenging (e.g., $901,141 in 2022 vs. $341,361 in 2023).
Strengths
The following positive indicators were identified for Big Brothers Big Sisters Of The Upstate Inc:
- No reported officer compensation across all filings, indicating a strong commitment to directing funds to the mission.
- Growing asset base, reaching $553,730 in 2023, which enhances long-term stability.
- Consistent filing of IRS 990 forms, demonstrating transparency.
Frequently Asked Questions about Big Brothers Big Sisters Of The Upstate Inc
Is Big Brothers Big Sisters Of The Upstate Inc a legitimate charity?
Big Brothers Big Sisters Of The Upstate Inc (EIN: 204243553) is a registered tax-exempt nonprofit based in South Carolina. Our AI analysis gives it a Mission Score of 75/100. It has 12 years of IRS 990 filings on record. Total revenue: $368K. 2 red flags identified. 3 strengths noted. Financial health grade: B.
How does Big Brothers Big Sisters Of The Upstate Inc spend its money?
Big Brothers Big Sisters Of The Upstate Inc directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Big Brothers Big Sisters Of The Upstate Inc tax-deductible?
Big Brothers Big Sisters Of The Upstate Inc is registered as a tax-exempt nonprofit (EIN: 204243553). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Big Brothers Big Sisters Of The Upstate Inc's spending goes to programs?
Big Brothers Big Sisters Of The Upstate Inc directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Big Brothers Big Sisters Of The Upstate Inc compare to similar nonprofits?
With a transparency score of 75/100 (Good), Big Brothers Big Sisters Of The Upstate Inc is above average for NTEE category O30 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Big Brothers Big Sisters Of The Upstate Inc located?
Big Brothers Big Sisters Of The Upstate Inc is headquartered in Spartanburg, South Carolina and files with the IRS under EIN 204243553. It is classified under NTEE code O30.
How many years of IRS 990 filings does Big Brothers Big Sisters Of The Upstate Inc have?
Big Brothers Big Sisters Of The Upstate Inc has 12 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $368K in total revenue.
Is Big Brothers Big Sisters Of The Upstate Inc financially stable?
While the organization has grown its assets to $553,730 in 2023, it has frequently reported expenses exceeding revenue, such as in 2023 ($537,768 expenses vs. $341,361 revenue), suggesting ongoing operational challenges despite asset growth.
How does Big Brothers Big Sisters Of The Upstate Inc manage its expenses?
The organization frequently operates with expenses exceeding revenue, as seen in 7 out of the 10 most recent filings. This indicates a potential need for tighter expense management or more consistent revenue generation to achieve operational surpluses.
What is the trend in the organization's revenue?
Revenue has fluctuated significantly, with a peak of $901,141 in 2022, but generally ranges between $300,000 and $450,000 in other years, including $341,361 in the latest 2023 filing.
Filing History
IRS 990 filing history for Big Brothers Big Sisters Of The Upstate Inc showing financial trends over 12 years of public records:
Over 12 years of IRS 990 filings (2012–2023), Big Brothers Big Sisters Of The Upstate Inc's revenue has declined by 13.9%, moving from $396K to $341K. Total assets increased by 68.4% over the same period, from $329K to $554K. Total functional expenses rose by 29.6%, from $415K to $538K. In its most recent filing year (2023), Big Brothers Big Sisters Of The Upstate Inc reported a deficit of $196K, with expenses exceeding revenue. The organization holds $54K in liabilities against $554K in assets (debt-to-asset ratio: 9.8%), resulting in net assets of $500K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $341K | $538K | $554K | $54K | — | View 990 |
| 2022 | $901K | $417K | $729K | $33K | — | View 990 |
| 2021 | $465K | $298K | $241K | $29K | — | — |
| 2020 | $314K | $288K | $112K | $66K | — | View 990 |
| 2019 | $345K | $386K | $54K | $34K | — | View 990 |
| 2018 | $450K | $468K | $98K | $37K | — | View 990 |
| 2017 | $403K | $407K | $108K | $29K | — | View 990 |
| 2016 | $309K | $374K | $111K | $29K | — | View 990 |
| 2015 | $369K | $405K | $170K | $23K | — | View 990 |
| 2014 | $343K | $417K | $207K | $24K | — | View 990 |
| 2013 | $371K | $413K | $288K | $31K | — | View 990 |
| 2012 | $396K | $415K | $329K | $30K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $341K, expenses of $538K, and assets of $554K (revenue -62.1% year-over-year).
- 2022: Revenue of $901K, expenses of $417K, and assets of $729K (revenue +94.0% year-over-year).
- 2021: Revenue of $465K, expenses of $298K, and assets of $241K (revenue +47.9% year-over-year).
- 2020: Revenue of $314K, expenses of $288K, and assets of $112K (revenue -9.0% year-over-year).
- 2019: Revenue of $345K, expenses of $386K, and assets of $54K (revenue -23.3% year-over-year).
- 2018: Revenue of $450K, expenses of $468K, and assets of $98K (revenue +11.7% year-over-year).
- 2017: Revenue of $403K, expenses of $407K, and assets of $108K (revenue +30.4% year-over-year).
- 2016: Revenue of $309K, expenses of $374K, and assets of $111K (revenue -16.2% year-over-year).
- 2015: Revenue of $369K, expenses of $405K, and assets of $170K (revenue +7.5% year-over-year).
- 2014: Revenue of $343K, expenses of $417K, and assets of $207K (revenue -7.4% year-over-year).
- 2013: Revenue of $371K, expenses of $413K, and assets of $288K (revenue -6.5% year-over-year).
- 2012: Revenue of $396K, expenses of $415K, and assets of $329K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Big Brothers Big Sisters Of The Upstate Inc:
Data Sources and Methodology
This transparency report for Big Brothers Big Sisters Of The Upstate Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.