Upshur County Shares

Nonprofit profile at a glance

EIN
275557719
IRS 990-EZ coverage
2021–2025
Forms available
Form 990-EZ 2025
Location
Gilmer, TX, USA
Phone
2142134986
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Food Programs

Reported finances

Revenue
$161,556
Expenses
$98,857
Assets
$267,884
Liabilities
$38,974

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

Leadership & pay

4 people listed

People named in this filing

  • JERRY TIPTON (DIRECTOR-VP)
  • RICHARD LIVELY (SEC/TREAS)
  • SHARIE KAY JOBE (DIRECTOR-PRE)

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

Food pantry

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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

STRONG - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 100
  • Sustainability: 76
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.4%; rating input score 56
  • Program expense ratio: 92.1%; rating input score 92

Transparency & Controls

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

Sustainability

  • Operating margin: 38.8%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 2.71; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 15.4% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 15.3% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 22.5% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 56.4% of revenue deployed · 92.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $91K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2021 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 — Financial Efficiency: Mission deployment rate scored 56/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.