Upper Room Kc

Nonprofit profile at a glance

EIN
431803509
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Kansas City, MO, USA
Phone
8163633819
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Recreational Centers

Reported finances

Revenue
$3,867,896
Expenses
$3,645,198
Assets
$2,060,019
Liabilities
$887,476

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

Leadership & pay

8 people listed

Executive titles in this filing

  • LYNNE BEAVER (PRESIDENT)
  • TONIA GILBERT (CEO)

Highest reported compensation

  • TONIA GILBERT (CEO): $181,081 total reported compensation

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

Overview

Mission

Our mission is to provide high quality, educational programs while actively engaging and challenging students to enjoy learning. We work to support urban core neighborhoods by offering and developing quality educational programs.

What it reported doing in 2025

After-school programupper room kc's after-school program provided individualized academic support, enrichment activities, and daily meals for more than 250 students across five program sites. Certified teachers and tutors offered 1-on-1 homework assistance, literacy and math enrichment, and project-based learning experiences aligned with students' school curricula. In 2025, upper room strengthened partnerships with holy cross catholic school, academy for integrated arts (afia), and academie lafayette (oak & cherry campuses), while expanding collaborations with additional schools to better meet community needs. (continued on schedule o)the program continued to prioritize academic continuity, social development, and family support, particularly for working parents seeking structured, safe after-school environments. All programming at upper room kc is state licensed for all after-school sites, underscoring its commitment to quality and compliance.

Operating model

Revenue model
Earned-program. 82% 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.
  • 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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 79
  • Accountability: 90
  • Sustainability: 36
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.7%; rating input score 76
  • Program expense ratio: 80.5%; rating input score 81
  • Fundraising efficiency: $5.87 raised per $1 spent on fundraising; rating input score 18; 18th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5.8%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 0.57; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.43; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 5%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: -8.9% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: -5.3% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -5.7% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 75.7% of revenue deployed · 80.5% of spending went to programs
  • Governance: 6 of 6 board members independent · 6 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $2.9M in reported program spending
  • Leadership: top reported pay $181K · 8 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Fundraising efficiency scored 18/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.