Ups Foundation Inc
UPS Foundation consistently deploys funds with minimal liabilities and no reported officer compensation.
EIN: 136099176 · Atlanta, GA · Updated: 2026-03-28
Is Ups Foundation Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Ups Foundation Inc directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Ups Foundation Inc
Ups Foundation Inc (EIN: 136099176) is a nonprofit organization based in Atlanta, GA. The organization reported total revenue of $28.7M and total assets of $12.9M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Ups Foundation Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Ups Foundation Inc is a large nonprofit that has been operating for 73 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -1.5%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $35.3M |
| Total Expenses | $36.1M |
| Surplus / Deficit | $-796,301 |
| Total Assets | $12.5M |
| Total Liabilities | $1 |
| Net Assets | $12.5M |
| Operating Margin | -2.3% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 4.2 months |
Financial Health Grade: B
In 2023, Ups Foundation Inc reported a deficit of $796K with expenses exceeding revenue, holds 4.2 months of operating reserves (adequate), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 10 years of filings (2011–2023), Ups Foundation Inc's revenue has declined at a compound annual growth rate (CAGR) of -1.5%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -34.0% | -25.5% | -5.9% |
| 2022 | -2.4% | -11.7% | +59.5% |
| 2021 | -3.2% | +3.0% | -0.1% |
| 2020 | +0.8% | -3.5% | +67.4% |
| 2019 | +17.6% | +15.5% | +584.1% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1953 |
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 Ups 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: 7%
- programs: 90%
- fundraising: 3%
According to IRS 990 filings, Ups Foundation Inc allocates its expenses as follows: admin: 7%, programs: 90%, fundraising: 3%. 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 $796K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that no officer salaries are drawn from the foundation's funds, which is highly unusual for an organization with revenues consistently in the tens of millions.
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 Ups Foundation Inc's IRS 990 filings:
- Lack of detailed spending breakdown (program, admin, fundraising) in provided summary data
- Unusually low liabilities ($1) consistently reported, which might indicate a specific accounting practice or external support.
Strengths
The following positive indicators were identified for Ups Foundation Inc:
- Consistent deployment of funds, with expenses often matching or exceeding revenue (e.g., 2023: $36,091,063 expenses vs. $35,294,762 revenue).
- 0% reported officer compensation across all filings, indicating high efficiency in resource allocation.
- Extremely low liabilities, demonstrating strong financial health and minimal debt burden.
- Significant growth in assets over the decade, from $1.4M in 2011 to $12.4M in 2023, suggesting financial stability and capacity.
- Long history of consistent IRS 990 filings, indicating transparency and compliance.
Frequently Asked Questions about Ups Foundation Inc
Is Ups Foundation Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Ups Foundation Inc (EIN: 136099176) some concerns. Mission Score: 92/100. 2 red flags identified, 5 strengths noted.
How does Ups Foundation Inc spend its money?
Ups Foundation Inc directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Ups Foundation Inc tax-deductible?
Ups Foundation Inc is registered as a tax-exempt nonprofit (EIN: 136099176). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does The UPS Foundation Inc. manage to report 0% officer compensation?
The consistent reporting of 0% officer compensation across all filings suggests that executive salaries may be covered by the parent company, UPS, or that leadership roles are filled by volunteers, allowing 100% of the foundation's funds to go towards its charitable mission.
What is the primary focus of The UPS Foundation Inc.'s programs?
While the provided data does not specify the NTEE code or program details, the consistent high level of expenses relative to revenue indicates active and substantial program delivery.
Is the growth in assets a concern for program spending?
No, the growth in assets from $1.4M in 2011 to $12.4M in 2023, while significant, is not a concern for program spending as expenses have consistently matched or exceeded revenue in most years, indicating funds are being deployed rather than hoarded.
How does the foundation maintain such low liabilities?
The consistently low liabilities (often $0 or $1) suggest strong financial management, likely operating on a cash basis or having immediate funding for obligations, avoiding debt accumulation.
Filing History
IRS 990 filing history for Ups Foundation Inc showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Ups Foundation Inc's revenue has declined by 16.9%, moving from $42.5M to $35.3M. Total assets increased by 744.4% over the same period, from $1.5M to $12.5M. Total functional expenses fell by 15.5%, from $42.7M to $36.1M. In its most recent filing year (2023), Ups Foundation Inc reported a deficit of $796K, with expenses exceeding revenue. The organization holds $1 in liabilities against $12.5M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $12.5M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $35.3M | $36.1M | $12.5M | $1 | — | — |
| 2022 | $53.5M | $48.4M | $13.3M | $1 | — | View 990 |
| 2021 | $54.8M | $54.9M | $8.3M | $1 | — | View 990 |
| 2020 | $56.6M | $53.3M | $8.3M | $337 | — | View 990 |
| 2019 | $56.2M | $55.2M | $5.0M | $0 | — | View 990 |
| 2015 | $47.8M | $47.8M | $727K | $0 | — | View 990 |
| 2014 | $45.5M | $45.8M | $729K | $0 | — | View 990 |
| 2013 | $45.3M | $45.3M | $1.1M | $0 | — | View 990 |
| 2012 | $43.8M | $44.3M | $1.1M | $0 | — | View 990 |
| 2011 | $42.5M | $42.7M | $1.5M | $-529 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $35.3M, expenses of $36.1M, and assets of $12.5M (revenue -34.0% year-over-year).
- 2022: Revenue of $53.5M, expenses of $48.4M, and assets of $13.3M (revenue -2.4% year-over-year).
- 2021: Revenue of $54.8M, expenses of $54.9M, and assets of $8.3M (revenue -3.2% year-over-year).
- 2020: Revenue of $56.6M, expenses of $53.3M, and assets of $8.3M (revenue +0.8% year-over-year).
- 2019: Revenue of $56.2M, expenses of $55.2M, and assets of $5.0M (revenue +17.6% year-over-year).
- 2015: Revenue of $47.8M, expenses of $47.8M, and assets of $727K (revenue +5.0% year-over-year).
- 2014: Revenue of $45.5M, expenses of $45.8M, and assets of $729K (revenue +0.4% year-over-year).
- 2013: Revenue of $45.3M, expenses of $45.3M, and assets of $1.1M (revenue +3.3% year-over-year).
- 2012: Revenue of $43.8M, expenses of $44.3M, and assets of $1.1M (revenue +3.3% year-over-year).
- 2011: Revenue of $42.5M, expenses of $42.7M, and assets of $1.5M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Ups Foundation Inc:
Data Sources and Methodology
This transparency report for Ups 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.