Upper Arlington Community Foundation Inc
Upper Arlington Community Foundation shows strong asset growth and zero officer compensation, with a significant expense increase in 2023.
EIN: 205860971 · Columbus, OH · NTEE: S12 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $2.1M |
| Total Expenses | $5.4M |
| Program Spending | 90% |
| Net Assets | $4.5M |
| Transparency Score | 92/100 |
Is Upper Arlington Community Foundation Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Upper Arlington Community Foundation Inc directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Upper Arlington Community Foundation Inc
Upper Arlington Community Foundation Inc (EIN: 205860971) is a nonprofit organization based in Columbus, OH, classified under NTEE code S12. The organization reported total revenue of $2.1M and total assets of $5.0M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Upper Arlington Community Foundation Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Upper Arlington Community Foundation Inc is a mid-size nonprofit that has been operating for 19 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 22.7%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $3.2M |
| Total Expenses | $5.4M |
| Surplus / Deficit | $-2,223,431 |
| Total Assets | $4.5M |
| Total Liabilities | $26K |
| Net Assets | $4.5M |
| Operating Margin | -70.1% |
| Debt-to-Asset Ratio | 0.6% |
| Months of Reserves | 10.1 months |
Financial Health Grade: B
In 2023, Upper Arlington Community Foundation Inc reported a deficit of $2.2M with expenses exceeding revenue, holds 10.1 months of operating reserves (strong position), has a debt-to-asset ratio of 0.6% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), Upper Arlington Community Foundation Inc's revenue has grown at a compound annual growth rate (CAGR) of 22.7%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +25.6% | +1059.9% | -32.0% |
| 2022 | -11.7% | +74.9% | +42.4% |
| 2021 | +134.4% | -42.2% | +138.9% |
| 2020 | +37.5% | +1.1% | +65.3% |
| 2019 | +105.0% | +2.7% | +67.7% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2007 |
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 Upper Arlington Community Foundation Inc with a Mission Score of 92 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: 90%
- fundraising: 5%
According to IRS 990 filings, Upper Arlington Community Foundation Inc allocates its expenses as follows: admin: 5%, programs: 90%, fundraising: 5%. With 90% 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 $2.2M, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.6%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that the organization's leadership is either entirely volunteer-based or compensated through other means not classified as officer compensation, which is a strong indicator of fiscal responsibility and dedication to mission.
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 Upper Arlington Community Foundation Inc's IRS 990 filings:
- Significant expense increase in 2023 without immediate context, requiring further investigation into the nature of these expenses.
Strengths
The following positive indicators were identified for Upper Arlington Community Foundation Inc:
- Consistent 0% officer compensation, indicating high efficiency and volunteer leadership.
- Strong and consistent growth in assets over the past decade, from $126,076 in 2014 to $4,531,871 in 2023.
- Substantial revenue generation, with the latest reported revenue at $3,171,364.
- Positive trend in revenue growth over the long term, indicating increasing donor support.
Frequently Asked Questions about Upper Arlington Community Foundation Inc
Is Upper Arlington Community Foundation Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Upper Arlington Community Foundation Inc (EIN: 205860971) some concerns. Mission Score: 92/100. 1 red flag identified, 4 strengths noted.
How does Upper Arlington Community Foundation Inc spend its money?
Upper Arlington Community Foundation Inc directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Upper Arlington Community Foundation Inc tax-deductible?
Upper Arlington Community Foundation Inc is registered as a tax-exempt nonprofit (EIN: 205860971). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Upper Arlington Community Foundation Inc's spending goes to programs?
Upper Arlington Community Foundation Inc directs 90% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Upper Arlington Community Foundation Inc compare to similar nonprofits?
With a transparency score of 92/100 (Excellent), Upper Arlington Community Foundation Inc is above average for NTEE category S12 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Upper Arlington Community Foundation Inc located?
Upper Arlington Community Foundation Inc is headquartered in Columbus, Ohio and files with the IRS under EIN 205860971. It is classified under NTEE code S12.
How many years of IRS 990 filings does Upper Arlington Community Foundation Inc have?
Upper Arlington Community Foundation Inc has 13 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 $2.1M in total revenue.
Is Upper Arlington Community Foundation Inc. a good charity?
Based on the provided data, the Upper Arlington Community Foundation Inc. appears to be a good charity. It demonstrates strong asset growth, consistent revenue generation, and a notable commitment to fiscal efficiency with 0% reported officer compensation. The significant expenses in 2023 warrant further review to understand their nature, but generally, the financial indicators are positive.
Why were expenses so high in 2023 compared to previous years?
In 2023, expenses were $5,394,795, a substantial increase from $465,108 in 2022. This could be due to a large grant disbursement, significant program investments, or potentially investment losses. A detailed look at the full 990 form for 2023 would be needed to identify the specific categories driving this increase.
How has the organization's asset base grown over time?
The organization's assets have grown significantly, from $126,076 in 2014 to $4,531,871 in 2023, demonstrating strong financial management and successful fundraising efforts over the past decade.
Does the organization pay its officers?
According to all available IRS 990 filings, the organization consistently reports 0% officer compensation, suggesting that its leadership is not compensated through traditional officer salaries.
Filing History
IRS 990 filing history for Upper Arlington Community Foundation Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Upper Arlington Community Foundation Inc's revenue has grown by 1069.4%, moving from $271K to $3.2M. Total assets increased by 3054.9% over the same period, from $144K to $4.5M. Total functional expenses rose by 465.5%, from $954K to $5.4M. In its most recent filing year (2023), Upper Arlington Community Foundation Inc reported a deficit of $2.2M, with expenses exceeding revenue. The organization holds $26K in liabilities against $4.5M in assets (debt-to-asset ratio: 0.6%), resulting in net assets of $4.5M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $3.2M | $5.4M | $4.5M | $26K | — | — |
| 2022 | $2.5M | $465K | $6.7M | $4K | — | View 990 |
| 2021 | $2.9M | $266K | $4.7M | $11K | — | View 990 |
| 2020 | $1.2M | $460K | $2.0M | $3K | — | View 990 |
| 2019 | $887K | $456K | $1.2M | $24K | — | View 990 |
| 2018 | $433K | $444K | $707K | $4K | — | View 990 |
| 2017 | $371K | $186K | $769K | $21K | — | View 990 |
| 2016 | $220K | $196K | $545K | $3K | — | View 990 |
| 2015 | $308K | $185K | $148K | $0 | — | View 990 |
| 2014 | $219K | $135K | $126K | $200K | — | View 990 |
| 2013 | $226K | $270K | $117K | $275K | — | View 990 |
| 2012 | $312K | $169K | $162K | $275K | — | View 990 |
| 2011 | $271K | $954K | $144K | $400K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $3.2M, expenses of $5.4M, and assets of $4.5M (revenue +25.6% year-over-year).
- 2022: Revenue of $2.5M, expenses of $465K, and assets of $6.7M (revenue -11.7% year-over-year).
- 2021: Revenue of $2.9M, expenses of $266K, and assets of $4.7M (revenue +134.4% year-over-year).
- 2020: Revenue of $1.2M, expenses of $460K, and assets of $2.0M (revenue +37.5% year-over-year).
- 2019: Revenue of $887K, expenses of $456K, and assets of $1.2M (revenue +105.0% year-over-year).
- 2018: Revenue of $433K, expenses of $444K, and assets of $707K (revenue +16.8% year-over-year).
- 2017: Revenue of $371K, expenses of $186K, and assets of $769K (revenue +68.3% year-over-year).
- 2016: Revenue of $220K, expenses of $196K, and assets of $545K (revenue -28.4% year-over-year).
- 2015: Revenue of $308K, expenses of $185K, and assets of $148K (revenue +40.4% year-over-year).
- 2014: Revenue of $219K, expenses of $135K, and assets of $126K (revenue -2.9% year-over-year).
- 2013: Revenue of $226K, expenses of $270K, and assets of $117K (revenue -27.7% year-over-year).
- 2012: Revenue of $312K, expenses of $169K, and assets of $162K (revenue +15.1% year-over-year).
- 2011: Revenue of $271K, expenses of $954K, and assets of $144K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Upper Arlington Community Foundation Inc:
Data Sources and Methodology
This transparency report for Upper Arlington Community Foundation 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.