Union Pacific Foundation
Union Pacific Foundation consistently distributes nearly all revenue with zero reported officer compensation.
EIN: 136406825 · Omaha, NE · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $9.6M |
| Total Expenses | $9.8M |
| Program Spending | 95% |
| CEO/Top Officer Pay | $9 |
| Net Assets | $763K |
| Transparency Score | 90/100 |
Is Union Pacific Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Union Pacific Foundation directs 95% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Union Pacific Foundation
Union Pacific Foundation (EIN: 136406825) is a nonprofit organization based in Omaha, NE. The organization reported total revenue of $9.6M and total assets of $50K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Union Pacific Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Union Pacific Foundation is a mid-size nonprofit that has been operating for 66 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 2.9%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $10.6M |
| Total Expenses | $9.8M |
| Surplus / Deficit | +$760K |
| Total Assets | $763K |
| Total Liabilities | $1 |
| Net Assets | $763K |
| Operating Margin | 7.2% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 0.9 months |
Financial Health Grade: A
In 2023, Union Pacific Foundation reported a surplus of $760K with revenue exceeding expenses, holds 0.9 months of operating reserves (limited), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 10 years of filings (2011–2023), Union Pacific Foundation's revenue has grown at a compound annual growth rate (CAGR) of 2.9%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +5.3% | -5.4% | +26342.4% |
| 2022 | +5.6% | +4.2% | -99.1% |
| 2021 | -32.9% | -27.4% | -57.0% |
| 2020 | +54.0% | +49.6% | +144.4% |
| 2019 | -1.6% | +5.4% | -74.6% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1960 |
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 Union Pacific Foundation with a Mission Score of 90 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 5%
- programs: 95%
- fundraising: 0%
According to IRS 990 filings, Union Pacific Foundation allocates its expenses as follows: admin: 5%, programs: 95%, fundraising: 0%. With 95% 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 surplus of $760K, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, which is highly unusual for an organization with annual expenses often exceeding $9 million. This suggests that executive leadership may be volunteer-based or compensated through a related entity, which enhances the foundation's efficiency in direct 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 Union Pacific Foundation's IRS 990 filings:
- Lack of detailed expense breakdown (program vs. admin vs. fundraising) in provided summary data, making precise efficiency calculations difficult without full 990 access.
Strengths
The following positive indicators were identified for Union Pacific Foundation:
- Consistent reporting of 0% officer compensation, indicating high efficiency in leadership costs.
- Minimal liabilities across all reported periods, demonstrating strong financial management and low debt.
- Expenses closely align with revenue, suggesting effective deployment of funds towards its mission.
- Stable financial operations with consistent revenue generation over more than a decade.
Frequently Asked Questions about Union Pacific Foundation
Is Union Pacific Foundation a legitimate charity?
Based on AI analysis of IRS 990 filings, Union Pacific Foundation (EIN: 136406825) some concerns. Mission Score: 90/100. 1 red flag identified, 4 strengths noted.
How does Union Pacific Foundation spend its money?
Union Pacific Foundation directs 95% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Union Pacific Foundation tax-deductible?
Union Pacific Foundation is registered as a tax-exempt nonprofit (EIN: 136406825). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Union Pacific Foundation CEO make?
Union Pacific Foundation's highest-compensated officer earns $9 annually. The organization reported $9.6M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
Where is Union Pacific Foundation located?
Union Pacific Foundation is headquartered in Omaha, Nebraska and files with the IRS under EIN 136406825.
How many years of IRS 990 filings does Union Pacific Foundation have?
Union Pacific Foundation has 10 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 $9.6M in total revenue.
Is Union Pacific Foundation a good charity?
Based on the provided data, the Union Pacific Foundation appears to be a highly efficient and transparent charity. It consistently reports zero officer compensation and minimal liabilities, indicating that nearly all funds are directed towards its mission. Its revenue and expenses are closely matched, suggesting a pass-through model for grantmaking.
How does Union Pacific Foundation manage its assets?
The foundation's assets have fluctuated significantly over the years, from $1.4 million in 2012 to $2,885 in 2022, and currently $762,864 in 2023. This suggests that the foundation primarily functions as a grant-making entity, distributing most of its incoming revenue rather than building a large endowment.
What is the trend in Union Pacific Foundation's revenue and expenses?
The foundation's revenue and expenses have generally been stable, ranging from approximately $9 million to $10 million in recent years, with a notable peak in revenue and expenses over $14 million in 2020. Expenses closely track revenue, indicating a consistent operational model.
Filing History
IRS 990 filing history for Union Pacific Foundation showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Union Pacific Foundation's revenue has grown by 40.5%, moving from $7.5M to $10.6M. Total assets increased by 67.9% over the same period, from $454K to $763K. Total functional expenses rose by 34.2%, from $7.3M to $9.8M. In its most recent filing year (2023), Union Pacific Foundation reported a surplus of $760K, with revenue exceeding expenses. The organization holds $1 in liabilities against $763K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $763K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $10.6M | $9.8M | $763K | $1 | — | — |
| 2022 | $10.1M | $10.4M | $3K | $1 | — | View 990 |
| 2021 | $9.5M | $10.0M | $336K | $1 | — | View 990 |
| 2020 | $14.2M | $13.7M | $782K | $107 | — | View 990 |
| 2019 | $9.2M | $9.2M | $320K | $0 | — | View 990 |
| 2015 | $9.4M | $8.7M | $1.3M | $0 | — | View 990 |
| 2014 | $7.9M | $8.5M | $605K | $0 | — | View 990 |
| 2013 | $6.8M | $7.0M | $1.2M | $0 | — | View 990 |
| 2012 | $6.8M | $5.8M | $1.5M | $0 | — | View 990 |
| 2011 | $7.5M | $7.3M | $454K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $10.6M, expenses of $9.8M, and assets of $763K (revenue +5.3% year-over-year).
- 2022: Revenue of $10.1M, expenses of $10.4M, and assets of $3K (revenue +5.6% year-over-year).
- 2021: Revenue of $9.5M, expenses of $10.0M, and assets of $336K (revenue -32.9% year-over-year).
- 2020: Revenue of $14.2M, expenses of $13.7M, and assets of $782K (revenue +54.0% year-over-year).
- 2019: Revenue of $9.2M, expenses of $9.2M, and assets of $320K (revenue -1.6% year-over-year).
- 2015: Revenue of $9.4M, expenses of $8.7M, and assets of $1.3M (revenue +18.2% year-over-year).
- 2014: Revenue of $7.9M, expenses of $8.5M, and assets of $605K (revenue +16.7% year-over-year).
- 2013: Revenue of $6.8M, expenses of $7.0M, and assets of $1.2M (revenue +0.0% year-over-year).
- 2012: Revenue of $6.8M, expenses of $5.8M, and assets of $1.5M (revenue -10.0% year-over-year).
- 2011: Revenue of $7.5M, expenses of $7.3M, and assets of $454K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Union Pacific Foundation:
Data Sources and Methodology
This transparency report for Union Pacific 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.