Upper Rooms Inc
Upper Rooms Inc. consistently operates at a deficit, with liabilities exceeding assets and declining financial reserves.
EIN: 202810853 · Pittsburgh, PA · NTEE: L22 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $533K |
| Total Expenses | $367K |
| Program Spending | 70% |
| Net Assets | $-929,507 |
| Transparency Score | 45/100 |
Is Upper Rooms Inc Legit?
Significant Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Upper Rooms Inc directs 70% of its spending to programs. This meets the industry benchmark of 65% for efficient nonprofits.
About Upper Rooms Inc
Upper Rooms Inc (EIN: 202810853) is a nonprofit organization based in Pittsburgh, PA, classified under NTEE code L22. The organization reported total revenue of $533K and total assets of $2.9M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Upper Rooms Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Upper Rooms Inc is a small nonprofit that has been operating for 21 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 3.9%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $221K |
| Total Expenses | $367K |
| Surplus / Deficit | $-146,080 |
| Total Assets | $3.0M |
| Total Liabilities | $4.0M |
| Net Assets | $-929,507 |
| Operating Margin | -66.2% |
| Debt-to-Asset Ratio | 130.8% |
| Months of Reserves | 98.9 months |
Financial Health Grade: C
In 2023, Upper Rooms Inc reported a deficit of $146K with expenses exceeding revenue, holds 98.9 months of operating reserves (strong position), has a debt-to-asset ratio of 130.8% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), Upper Rooms Inc's revenue has grown at a compound annual growth rate (CAGR) of 3.9%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +18.7% | +11.2% | -4.3% |
| 2022 | +33.4% | +9.8% | -2.1% |
| 2021 | +0.1% | +2.3% | -4.4% |
| 2020 | +2.5% | +10.6% | -3.3% |
| 2019 | +2.1% | +7.1% | -2.9% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2005 |
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 Rooms Inc with a Mission Score of 45 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: 20%
- programs: 70%
- fundraising: 10%
According to IRS 990 filings, Upper Rooms Inc allocates its expenses as follows: admin: 20%, programs: 70%, fundraising: 10%. Approximately 70% goes to programs, indicating moderate mission focus.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $146K, with expenses exceeding revenue.
- Debt-to-asset ratio: 130.8%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that no salaries are paid to officers, which is a strong positive for resource allocation relative to the organization's size and revenue.
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 Rooms Inc's IRS 990 filings:
- Consistent operating deficits (expenses exceeding revenue in all reported periods)
- Liabilities consistently exceed assets (e.g., $3,951,318 liabilities vs. $3,021,811 assets in 202312)
- Declining asset base over time (from $3,923,686 in 201412 to $3,021,811 in 202312)
- Increasing liabilities over time (from $3,673,722 in 201412 to $3,951,318 in 202312)
Strengths
The following positive indicators were identified for Upper Rooms Inc:
- 0% officer compensation reported across all filings, indicating no executive salaries
- Long operating history with 13 filings available
Frequently Asked Questions about Upper Rooms Inc
Is Upper Rooms Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Upper Rooms Inc (EIN: 202810853) significant concerns. Mission Score: 45/100. 4 red flags identified, 2 strengths noted.
How does Upper Rooms Inc spend its money?
Upper Rooms Inc directs 70% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Upper Rooms Inc tax-deductible?
Upper Rooms Inc is registered as a tax-exempt nonprofit (EIN: 202810853). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Upper Rooms Inc's spending goes to programs?
Upper Rooms Inc directs 70% to programs, 10% to fundraising. This meets the 65% industry benchmark for efficient nonprofits.
How does Upper Rooms Inc compare to similar nonprofits?
With a transparency score of 45/100 (Fair), Upper Rooms Inc is near average for NTEE category L22 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Upper Rooms Inc located?
Upper Rooms Inc is headquartered in Pittsburgh, Pennsylvania and files with the IRS under EIN 202810853. It is classified under NTEE code L22.
How many years of IRS 990 filings does Upper Rooms Inc have?
Upper Rooms 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 $533K in total revenue.
Is Upper Rooms Inc. financially sustainable given its consistent deficits?
The organization has consistently spent more than it earns, with expenses exceeding revenue in every reported period. For example, in 202312, expenses were $366,774 against revenue of $220,694. This trend, coupled with declining assets and increasing liabilities, raises significant concerns about long-term financial sustainability.
What is the primary source of funding for Upper Rooms Inc. given its low revenue relative to expenses?
The provided data shows annual revenue consistently falling short of expenses. Without more detailed financial statements, it's unclear how the organization covers its operational deficits, whether through drawing down on prior reserves, other non-revenue income, or external support not captured in the annual revenue figures.
Why are liabilities consistently higher than assets?
In 202312, liabilities stood at $3,951,318 while assets were $3,021,811. This indicates that the organization's debts and obligations exceed its available resources, which is a significant financial risk.
Filing History
IRS 990 filing history for Upper Rooms Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Upper Rooms Inc's revenue has grown by 58.4%, moving from $139K to $221K. Total assets decreased by 28.2% over the same period, from $4.2M to $3.0M. Total functional expenses rose by 52.5%, from $240K to $367K. In its most recent filing year (2023), Upper Rooms Inc reported a deficit of $146K, with expenses exceeding revenue. The organization holds $4.0M in liabilities against $3.0M in assets (debt-to-asset ratio: 130.8%), resulting in net assets of $-929,507.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $221K | $367K | $3.0M | $4.0M | — | — |
| 2022 | $186K | $330K | $3.2M | $3.9M | — | View 990 |
| 2021 | $139K | $300K | $3.2M | $3.9M | — | View 990 |
| 2020 | $139K | $294K | $3.4M | $3.9M | — | — |
| 2019 | $136K | $265K | $3.5M | $3.8M | — | View 990 |
| 2018 | $133K | $248K | $3.6M | $3.8M | — | View 990 |
| 2017 | $137K | $245K | $3.6M | $3.7M | — | View 990 |
| 2016 | $135K | $247K | $3.7M | $3.7M | — | View 990 |
| 2015 | $135K | $245K | $3.8M | $3.7M | — | View 990 |
| 2014 | $142K | $244K | $3.9M | $3.7M | — | View 990 |
| 2013 | $135K | $234K | $4.0M | $3.7M | — | View 990 |
| 2012 | $142K | $234K | $4.1M | $3.7M | — | View 990 |
| 2011 | $139K | $240K | $4.2M | $3.7M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $221K, expenses of $367K, and assets of $3.0M (revenue +18.7% year-over-year).
- 2022: Revenue of $186K, expenses of $330K, and assets of $3.2M (revenue +33.4% year-over-year).
- 2021: Revenue of $139K, expenses of $300K, and assets of $3.2M (revenue +0.1% year-over-year).
- 2020: Revenue of $139K, expenses of $294K, and assets of $3.4M (revenue +2.5% year-over-year).
- 2019: Revenue of $136K, expenses of $265K, and assets of $3.5M (revenue +2.1% year-over-year).
- 2018: Revenue of $133K, expenses of $248K, and assets of $3.6M (revenue -2.9% year-over-year).
- 2017: Revenue of $137K, expenses of $245K, and assets of $3.6M (revenue +1.7% year-over-year).
- 2016: Revenue of $135K, expenses of $247K, and assets of $3.7M (revenue -0.4% year-over-year).
- 2015: Revenue of $135K, expenses of $245K, and assets of $3.8M (revenue -5.0% year-over-year).
- 2014: Revenue of $142K, expenses of $244K, and assets of $3.9M (revenue +5.6% year-over-year).
- 2013: Revenue of $135K, expenses of $234K, and assets of $4.0M (revenue -4.9% year-over-year).
- 2012: Revenue of $142K, expenses of $234K, and assets of $4.1M (revenue +1.7% year-over-year).
- 2011: Revenue of $139K, expenses of $240K, and assets of $4.2M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Upper Rooms Inc:
Data Sources and Methodology
This transparency report for Upper Rooms 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.