UGK Community First Corp

Nonprofit profile at a glance

EIN
850897310
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Richmond, VA, USA
Phone
8042459376
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Food Programs

Reported finances

Revenue
$1,553,939
Expenses
$1,680,729
Assets
$154,477
Liabilities
$633,699

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Paula H McCapes (President)

Highest reported compensation

  • MICHEAL SPARKS (Director): $74,500 total reported compensation
  • NANCY KOIDE (Executive Dir.): $70,000 total reported compensation

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

Overview

Mission

UGK Community First provides a consistent source of nutritious and healthy chef prepared meals to food insecure families who live in underserved communities as well as those who find themselves in food insecure situations due to environmental or societal events.

What it reported doing in 2025

UGK Community First provides a consistent source of nutritious and healthy chef prepared meals to food insecure families who live in underserved communities as well as those who find themselves in food insecure situations due to environmental or societal events. UGK has the assistance of 200+ volunteers, we serve 30,000 meals in the Richmond Metro and Petersburg City through direct home deliveries and non-profit partner food distributions.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 83
  • Accountability: 6
  • Sustainability: 13
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.5%; rating input score 87
  • Program expense ratio: 80%; rating input score 80
  • Fundraising efficiency: $4.42 raised per $1 spent on fundraising; rating input score 14; 14th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -8.2%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 0.09; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 4.1; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 8.6%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 34.1% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: 39.4% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 55.2% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 86.5% of revenue deployed · 80% of spending went to programs
  • Governance: 0 of 5 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $74K · 5 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules
  • Filing history: 5 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 14/100.
  • High — Sustainability: Operating margin scored 15/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.