Upsilon Eta Omega Service Foundation

Nonprofit profile at a glance

EIN
263392469
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-EZ 2023, Form 990-N 2016
Location
Birmingham, AL, USA
Phone
2056166812
Rating
33
Verdict
REVIEW
Rating confidence
Moderate
Sector
Scholarships, Student Financial Aid Services, Awards

Reported finances

Revenue
$214,562
Expenses
$68,749
Assets
$397,084
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Jameria Moore (President)
  • Tamesha Hubbard (Vice President)

People named in this filing

  • Jameria Moore (President)
  • Tamesha Hubbard (Vice President)
  • Kimberly White (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Valley Pearl Service Foundation is the 501c affiliated with the Upsilon Eta Omega Chapter of Alpha Kappa Alpha Sorority Incorporated. The organization was established in 2009 to receive and contribute grants scholarships and or gifts to the Fairfield Community.

What it reported doing in 2025

Top Programs included: Build Economic Wealth Empower Our Families and Uplift Our Local Community. These programs impacted countless numbers of individuals and families in the City of Fairfield through activities and platforms such as Collaborations CHIPP and Mental Health Awareness.

Operating model

Revenue model
Membership-supported. 68% of the money available for current operations came from membership dues.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

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: 74
  • Accountability: 18
  • Sustainability: 86
  • 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: 81.8%; rating input score 82; 1st 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: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 68%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 5.78; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -200% per year; rating input score 0; 0th percentile among comparable filings
  • Revenue growth: 30.7% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 23.3% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 0 of 321 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $69K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 40 of 41 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2024 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.

  • 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: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.