Union Station of Logan County

Nonprofit profile at a glance

EIN
462110462
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Bellefontaine, OH, USA
Phone
9375979107
Rating
35
Verdict
REVIEW
Rating confidence
Moderate
Sector
Family Services
Affiliation
Christianity

Official website

Reported finances

Revenue
$375,926
Expenses
$171,797
Assets
$723,226
Liabilities
$233,467

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Logan Cole (Board President)

Highest reported compensation

  • Robert Kilgore (Director): $22,218 total reported compensation
  • Logan Cole (Board President): $500 total reported compensation
  • Joey Adams (Board Member): $375 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 partner with our community to provide gospel-centered ministries to meet the needs of our community through recreation, education and outreach programs

What it reported doing in 2025

Community Summer Program - a 7 week day camp for youth ages 8-13 focusing on life skills

Operating model

Revenue model
Donor-supported. 71% of the money available for current operations came from contributions and gifts.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

REVIEW - The filed numbers largely add up and revenue comfortably covers expenses. 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: 0
  • Transparency & Controls: 86
  • Accountability: 14
  • Sustainability: 70
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th 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: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 54.3%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 4.21; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 13.5%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: -91.2% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: 8.2% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: 18.1% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 0 of 3 board members independent · 3 of 9 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $22K · 4 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 5 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 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 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.