Uppers Winter Fantasy of Lights Inc

Nonprofit profile at a glance

EIN
341857348
IRS 990-EZ coverage
2010–2025
Forms available
Form 990-EZ 2025
Location
Upper Sandusky, OH, USA
Phone
4192943556
Rating
88
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$159,020
Expenses
$143,022
Assets
$213,657

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

Leadership & pay

13 people listed

People named in this filing

  • MARK DROLL (TREASURER)
  • AMANDA BYERS (SECRETARY)
  • STEVE EKLEBERRY (TRUSTEE)

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

Support local charities & organizations

What it reported doing in 2025

The organization decorates the local municipal park with light displays & holiday scenes during the holiday season. Donations are collected from local businesses and invididuals and an admission fee is charged. Each year at least 50% of the net proceeds are donated to a preselected local 501(c) organization or local welfare agency. The remaining funds are granted to other qualified agencies as determined by the board. In 2025 106,246 was granted to various local charities.

Operating model

Revenue model
Earned-program. 78% of the money available for current operations came from fees and other program revenue.
Distribution model
Grant intermediary. The nonprofit sent 75% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 94
  • Transparency & Controls: 82
  • Sustainability: 54
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.6%; rating input score 90
  • Program expense ratio: 99.6%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 10.1%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 1.49; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 13.2% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: 7.8% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: 6.4% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: 89.6% of revenue deployed · 99.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $142K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • 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.

  • Review — Sustainability: Operating margin scored 55/100.