The Union Community Foundation

Nonprofit profile at a glance

EIN
205276051
IRS 990-EZ coverage
2010–2025
Forms available
Form 990-EZ 2025
Location
Union, SC, USA
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Philanthropy, Voluntarism, and Grantmaking Foundations N.E.C.

Reported finances

Revenue
$11,004
Expenses
$7,937
Assets
$4,737
Liabilities
$0

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

Leadership & pay

12 people listed

People named in this filing

  • Torance Inman (Immediate Past Chair)
  • Kathy Jo Lancaster (Chair)
  • John Gregory (Vice Chair)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

See Schedule O

What it reported doing in 2025

Organization has initiated efforts to provide endowment to promote the health and welfare of the citizens of Union County, SC

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
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 - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 82
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44.6%; rating input score 45
  • Program expense ratio: 61.7%; rating input score 62

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 27.9%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 0.6; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 25.4% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 16.1% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 7.1% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 44.6% of revenue deployed · 61.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $5K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 45/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.