Upstate Circle of Friends

Nonprofit profile at a glance

EIN
204593516
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Greenville, SC, USA
Phone
8642775788
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Family Services

Official website

Reported finances

Revenue
$1,339,682
Expenses
$1,402,487
Assets
$1,039,483
Liabilities
$486,131

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • EVELYN PINSON (PRESIDENT)
  • CHARLES CRITE JR (PRESIDENT)

Highest reported compensation

  • EVELYN PINSON (PRESIDENT): $94,872 total reported compensation
  • GEORGE SINGLETON (VICE PRESIDE): $94,872 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is a solid commitment to expand opportunities, enhance the quality of life, and the progressions of at-risk children and their families through educational, recreational, and social programs.

What it reported doing in 2024

Upstate circle of friends provides a variety of services to help at-risk youth and their families. These include food programs out of ucf's kitchen, providing up to two hot meals daily for youth and senior citizens in need, funded by usda programs; at-risk youth leaders-learners-earners programming through afterschool and summer programs funded through dept. Of social servicees, foundation grants, and individual support; vetforward housing program providing quality homes for qualified homeless veterans through local and regional organizations; urban farming teaching garden to educate the community on the benefits of a home garden in partnership with marantha farms and wellnes with usda funding; and more through collaborations with other nonprofits within the community.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 92
  • Accountability: 77
  • Sustainability: 27
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.2%; rating input score 97
  • Program expense ratio: 92.8%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: -4.7%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 0.74; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0.47; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 13.5%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 6.1% per year; rating input score 100; 47th percentile among comparable filings
  • Revenue growth: 5.7% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: 6.8% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 97.2% of revenue deployed · 92.8% of spending went to programs
  • Governance: 11 of 11 board members independent · 4 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $1.3M in reported program spending
  • Leadership: top reported pay $95K · 13 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Operating margin scored 25/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.