Union Community Foundation

Union Community Foundation operates with minimal revenue and assets, relying on volunteers and occasionally exceeding revenue with expenses.

EIN: 205276051 · Union, SC · NTEE: T99 · Updated: 2026-03-28

$6KRevenue

$2KAssets

75/100Mission Score (Good)

T99

About Union Community Foundation

Union Community Foundation (EIN: 205276051) is a nonprofit organization based in Union, SC, classified under NTEE code T99. The organization reported total revenue of $6K and total assets of $2K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Union Community Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

The Union Community Foundation appears to be a very small, community-focused organization with minimal financial activity. Its revenue and assets are consistently low, with the latest reported revenue at $4,001 and assets at $122 for the 2023 period. The organization consistently reports zero officer compensation across all available filings, which indicates a volunteer-driven model and strong commitment to minimizing administrative overhead related to salaries. However, the consistent reporting of expenses exceeding revenue in recent years, such as $4,727 in expenses against $4,001 in revenue in 2023, suggests a reliance on prior period assets or other unstated funding sources to cover operational costs. Given the limited financial scale, a detailed breakdown of spending efficiency is challenging, but the absence of paid executive compensation is a positive indicator of fiscal prudence.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Union Community Foundation 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: 20%
programs: 80%
fundraising: 0%

According to IRS 990 filings, Union Community Foundation allocates its expenses as follows: admin: 20%, programs: 80%, fundraising: 0%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

Executive compensation is consistently reported as 0% across all filings, indicating that the organization's leadership is entirely volunteer-based, which is highly commendable for an organization of its small size.

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 Union Community Foundation's IRS 990 filings:

Expenses frequently exceed revenue, as seen in 2023 ($4,727 expenses vs. $4,001 revenue), potentially drawing down limited assets.
Very low asset base ($122 in 2023) indicates limited financial reserves and potential vulnerability.

Strengths

The following positive indicators were identified for Union Community Foundation:

Zero officer compensation across all filings demonstrates a strong volunteer commitment and efficient use of funds.
Consistent operation over many years, despite minimal financial activity, suggests dedication to its community mission.

Frequently Asked Questions about Union Community Foundation

How does Union Community Foundation cover expenses when they exceed revenue, such as in 2023 ($4,727 expenses vs. $4,001 revenue)?

The organization likely draws from accumulated assets from prior periods or receives non-cash contributions not fully reflected in the revenue figures to cover the deficit.

What specific programs or initiatives does Union Community Foundation support with its limited funds?

The provided data does not detail specific programs, but as a community foundation, it typically supports local charitable causes and initiatives within Union, SC.

Given the low asset base ($122 in 2023), what is the long-term financial sustainability plan for the organization?

The organization's sustainability likely depends on consistent, albeit small, community donations and volunteer efforts, rather than a large endowment or significant operational reserves.

Filing History

IRS 990 filing history for Union Community Foundation showing financial trends over 12 years of public records:

Total assets decreased by 83.8% over the same period, from $752 to $122. Total functional expenses rose by 1311%, from $335 to $5K. In its most recent filing year (2023), Union Community Foundation reported a deficit of $726, with expenses exceeding revenue.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$4K	$5K	$122	$0	—	View 990
2022	$2K	$1K	$848	$0	—	View 990
2020	$0	$199	$368	$0	—	View 990
2019	$0	$200	$567	$0	—	View 990
2018	$0	$200	$767	$0	—	View 990
2017	$1K	$200	$967	$0	—	View 990
2016	$0	$200	$167	$0	—	View 990
2015	$0	$273	$367	$0	—	View 990
2014	$1K	$3K	$640	$0	—	View 990
2013	$2K	$557	$2K	$0	—	View 990
2012	$800	$686	$866	$0	—	View 990
2011	$0	$335	$752	$0	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $4K, expenses of $5K, and assets of $122 (revenue +100.0% year-over-year).
2022: Revenue of $2K, expenses of $1K, and assets of $848.
2020: Revenue of $0, expenses of $199, and assets of $368.
2019: Revenue of $0, expenses of $200, and assets of $567.
2018: Revenue of $0, expenses of $200, and assets of $767 (revenue -100.0% year-over-year).
2017: Revenue of $1K, expenses of $200, and assets of $967.
2016: Revenue of $0, expenses of $200, and assets of $167.
2015: Revenue of $0, expenses of $273, and assets of $367 (revenue -100.0% year-over-year).
2014: Revenue of $1K, expenses of $3K, and assets of $640 (revenue -46.9% year-over-year).
2013: Revenue of $2K, expenses of $557, and assets of $2K (revenue +141.3% year-over-year).
2012: Revenue of $800, expenses of $686, and assets of $866.
2011: Revenue of $0, expenses of $335, and assets of $752.

Data Sources and Methodology

This transparency report for Union Community 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.