The Upcountry Fiber Foundation

Upcountry Fiber Foundation faces significant revenue decline and operational deficits in recent years.

EIN: 113682388 · Pickens, SC · NTEE: T30 · Updated: 2026-03-28

$136KRevenue

$121KAssets

55/100Mission Score (Fair)

T30

About The Upcountry Fiber Foundation

The Upcountry Fiber Foundation (EIN: 113682388) is a nonprofit organization based in Pickens, SC, classified under NTEE code T30. The organization reported total revenue of $136K and total assets of $121K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of The Upcountry Fiber Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

The Upcountry Fiber Foundation exhibits a concerning trend of declining revenue and increasing expenses in recent years, impacting its financial health. In the 202308 period, the organization reported revenue of $27,493 against expenses of $40,548, resulting in a deficit. This follows a similar pattern in 202108 where expenses significantly outpaced revenue ($110,550 vs. $68,850). While assets have fluctuated, the overall financial trajectory suggests a need for strategic review to ensure long-term sustainability. The organization consistently reports 0% officer compensation, which is a positive indicator of resource allocation directly to its mission, though the specific breakdown of other expenses is not provided in detail here.

Spending efficiency is difficult to fully assess without a detailed functional expense breakdown. However, the consistent reporting of zero liabilities across all periods is a strong positive, indicating sound financial management in terms of debt. The significant drop in revenue from a peak of $327,181 in 201908 to $27,493 in 202308, coupled with expenses often exceeding revenue, raises questions about the organization's operational model and funding strategy. Transparency appears to be maintained through consistent IRS 990 filings, but the financial performance itself warrants closer examination.

Overall, while the foundation demonstrates good transparency through its filings and responsible management of liabilities, its financial health has deteriorated significantly in recent years due to declining revenue and periods of expenses exceeding income. This trend, if continued, could jeopardize its ability to fulfill its mission effectively.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates The Upcountry Fiber Foundation with a Mission Score of 55 out of 100 (Fair). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 15%
programs: 80%
fundraising: 5%

According to IRS 990 filings, The Upcountry Fiber Foundation allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

Executive compensation has consistently been reported as 0% across all available filings, indicating that no officer salaries are paid, which is highly unusual for an organization with this level of activity and suggests a volunteer-led leadership structure.

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 The Upcountry Fiber Foundation's IRS 990 filings:

Significant and consistent decline in revenue over the past five years (from $327,181 in 201908 to $27,493 in 202308).
Expenses frequently exceeding revenue, leading to operational deficits (e.g., 202308, 202108, 201808, 201708, 201608).
Assets have decreased significantly from a high of $88,321 in 201508 to $64,592 in 202308, indicating asset depletion to cover deficits.

Strengths

The following positive indicators were identified for The Upcountry Fiber Foundation:

Consistent reporting of 0% officer compensation, indicating resources are not used for executive salaries.
Zero liabilities reported across all filing periods, demonstrating strong debt management.
Long history of IRS 990 filings (13 filings), indicating consistent transparency and compliance.

Frequently Asked Questions about The Upcountry Fiber Foundation

What caused the significant decline in revenue from $327,181 in 201908 to $27,493 in 202308?

The provided data does not specify the reasons for the drastic revenue decline, but it is a critical area for further investigation into funding sources and operational changes.

How does the organization cover its expenses when revenue is lower, such as in 202308 ($27,493 revenue vs. $40,548 expenses)?

The organization likely draws from its accumulated assets to cover deficits, as seen by the decrease in assets from $77,647 in 202208 to $64,592 in 202308, or relies on prior period surpluses.

What are the specific program activities and their associated costs?

The provided data does not offer a detailed breakdown of program activities or their specific costs, making it difficult to assess program efficiency beyond the overall expense figures.

Is the organization sustainable given the recent financial trends?

The current trend of declining revenue and periods of expenses exceeding income raises concerns about the long-term financial sustainability of The Upcountry Fiber Foundation without significant changes to its funding model or expense management.

Filing History

IRS 990 filing history for The Upcountry Fiber Foundation showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), The Upcountry Fiber Foundation's revenue has declined by 90.7%, moving from $296K to $27K. Total assets increased by 176.4% over the same period, from $23K to $65K. Total functional expenses fell by 86.3%, from $295K to $41K. In its most recent filing year (2023), The Upcountry Fiber Foundation reported a deficit of $13K, with expenses exceeding revenue.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$27K	$41K	$65K	$0	—	View 990
2022	$59K	$69	$78K	$0	—	View 990
2021	$69K	$111K	$19K	$0	—	View 990
2020	$192K	$177K	$61K	$0	—	View 990
2019	$327K	$296K	$46K	$0	—	View 990
2018	$312K	$330K	$14K	$0	—	View 990
2017	$305K	$342K	$33K	$0	—	View 990
2016	$287K	$306K	$69K	$0	—	View 990
2015	$322K	$295K	$88K	$0	—	View 990
2014	$300K	$291K	$61K	$0	—	View 990
2013	$301K	$282K	$52K	$0	—	View 990
2012	$316K	$306K	$33K	$0	—	View 990
2011	$296K	$295K	$23K	$0	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $27K, expenses of $41K, and assets of $65K (revenue -53.1% year-over-year).
2022: Revenue of $59K, expenses of $69, and assets of $78K (revenue -14.9% year-over-year).
2021: Revenue of $69K, expenses of $111K, and assets of $19K (revenue -64.1% year-over-year).
2020: Revenue of $192K, expenses of $177K, and assets of $61K (revenue -41.3% year-over-year).
2019: Revenue of $327K, expenses of $296K, and assets of $46K (revenue +4.9% year-over-year).
2018: Revenue of $312K, expenses of $330K, and assets of $14K (revenue +2.2% year-over-year).
2017: Revenue of $305K, expenses of $342K, and assets of $33K (revenue +6.2% year-over-year).
2016: Revenue of $287K, expenses of $306K, and assets of $69K (revenue -10.9% year-over-year).
2015: Revenue of $322K, expenses of $295K, and assets of $88K (revenue +7.5% year-over-year).
2014: Revenue of $300K, expenses of $291K, and assets of $61K (revenue -0.3% year-over-year).
2013: Revenue of $301K, expenses of $282K, and assets of $52K (revenue -4.7% year-over-year).
2012: Revenue of $316K, expenses of $306K, and assets of $33K (revenue +6.7% year-over-year).
2011: Revenue of $296K, expenses of $295K, and assets of $23K.

Data Sources and Methodology

This transparency report for The Upcountry Fiber Foundation 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.