Uhuburg Institute Limited

Nonprofit profile at a glance

EIN
874618704
IRS 990 coverage
2023–2025
Forms available
Form 990 2025
Location
Helen, GA, USA
Phone
8427621342
Rating
49
Verdict
MIXED
Rating confidence
Moderate
Sector
Education N.E.C.

Reported finances

Revenue
$548,063
Expenses
$686,220
Assets
$0
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Robert Marthai (President of the Board)

Highest reported compensation

  • Naomi Marthai (General Manager): $65,000 total reported compensation

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

Overview

Mission

The mission was to enrich the public lives through educational presentations in Philosophy and Religions, Nature and Botanical gardens, Vegetable Gardens, and Celebrational activities. However, because no charitable gifts or grants were solicited or use, and the organization was in financial exigency, it decided to dissolve finding the Deed in Lieu of Foreclosure a noble way to end the nonprofit.

What it reported doing in 2025

Immersive Experience are for adults that want to be immersed in the 4 missions longer than the tours. There is so much to become engaged in and explore and participate, especially around the garden and celebration activities. This year we have looked at better staff interactions to facilitate the educational experience. Expenses are estimated as all programs overlap and are not specifically designated.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program 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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 1
  • Transparency & Controls: 100
  • Accountability: 74
  • Sustainability: 7
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 1.8%; rating input score 2
  • Program expense ratio: 1.5%; rating input score 1
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -25.2%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 9.5%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: -105.7% per year; rating input score 0; 0th percentile among comparable filings
  • Revenue growth: 41.9% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 0.2% per year; rating input score 100; 16th percentile among comparable filings

Details

  • Where the money goes: 1.8% of revenue deployed · 1.5% of spending went to programs
  • Governance: 2 of 2 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $535K in reported program spending
  • Leadership: top reported pay $65K · 6 people listed
  • Consistency: 41 of 41 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Financial Efficiency: Mission deployment rate scored 2/100.
  • High — Financial Efficiency: Program expense ratio scored 1/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.