Community Uplifting Alliance Project

Nonprofit profile at a glance

EIN
571115403
IRS 990 coverage
2010–2025
Forms available
Form 990 2025, Form 990-N 2007
Location
Blackville, SC, USA
Phone
8032842444
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Urban, Community Economic Development

Reported finances

Revenue
$224,716
Expenses
$230,883
Assets
$385,615
Liabilities
$24,634

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • EVELYN COKER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • EVELYN COKER (EXECUTIVE DIRECTOR): $5,820 total reported compensation
  • ETHEL WASHINGTON (PROGRAM CHAIRPERSON): $4,800 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide affordable rental properties and home rehabilitation assistance to low-income homeowners in blackville and surrounding counties.

What it reported doing in 2025

Rental housing for low income residents

Operating model

Revenue model
Donor-supported. 81% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 85
  • Accountability: 63
  • Sustainability: 36
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81%; rating input score 81
  • Program expense ratio: 78.8%; rating input score 79
  • Fundraising efficiency: $83.85 raised per $1 spent on fundraising; rating input score 82; 82nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2.7%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 1.67; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 4.6%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 6.9% per year; rating input score 100; 58th percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 38th percentile among comparable filings
  • Asset growth: -1.6% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 81% of revenue deployed · 78.8% of spending went to programs
  • Governance: 10 of 10 board members independent · 1 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $182K in reported program spending
  • Leadership: top reported pay $6K · 10 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 7 of 8 not reported.
  • High — Sustainability: Operating margin scored 29/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.