The Union Foundation's primary exempt purpose is to impact its surrounding community in a positive manner by generating funds and services to improve the lives of the community and community's assets it serves. The foundation accomplishes its purpose/mission through partnerships with the Union Baptist Church of Cincinnati and other charitable organizations to provide food, clothing, health education and welfare, financial literacy, and family cohesiveness resources to the south west ohio region. In addition, the Foundation actively seeks to help in other causes that would fall in line with our mission. These other endeavors include academic scholarships for youth, historical preservation of African American Cemeteries, and other benevolent endeavors

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 2
filings with a surplus
Average surplus $4K a year · 2% of revenue · last 2 filings
Worth a look: a surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
<1 mo
of spending, in cash
Concern: -0.9 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $19K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
−$6K
32% of total assets
Looks good: liabilities are 32% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$234K
×1548 vs prior year
Spent
$247K
To programs
100%
Net assets
−$13K
By yearFY2019–FY2024
Revenue
$234K
FY2023▲ ×1548
Tap a bar for its year
Revenue by fiscal year
FY2019$4K
FY2020$26K
FY2021$8K
FY2022$151
FY2023$234K
FY2024$203K
Expenses
$247K
FY2023
Tap a bar for its year
Expenses by fiscal year
FY2019Not on file
FY2020Not on file
FY2021Not on file
FY2022Not on file
FY2023$247K
FY2024$183K
Net assets
−$13K
FY2023▼ -166%
Tap a bar for its year
Net assets by fiscal year
FY2019$7K
FY2020$21K
FY2021$24K
FY2022$20K
FY2023−$13K
FY2024$27K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 2007.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $247K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Secretary/Corres. Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Louise Stevenson’s $8K as Board Member is at the 6th percentile of top reported officer pay among 2132 $100K–1M religion nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

See Union Foundation executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides food, clothing, and education to improve community lives through partnerships.

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Provided by the organization

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3 programs · $246K · in their own filed words · FY2023
01

In the Foundations ongoing effort to seek preservation and beautification of the historic Union Baptist Cemetery, one of the Oldest African-American Cemeteries in the United States, the Union Foundation was awarded a Preservation Grant by the United States National Park Service.

$242Kprogram expense
02

Additional non Park Service grant expense incurred for Union Baptist Cemetery enhancements . These monies expensed from Go fund me Account of donations from the general public

$4Kprogram expense
03

not applicable

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$19K
Grants paid · 1 grant · $201K · 2024–2024
Individual RecipientFY2024$201,086

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$234K
Ln 12
Gifts and grantsLn 1h$234K
Money outPt IX
$247K
Ln 25
Programscol B$247K
Owns and owesPt X
−$13K
net assets · Ln 32
Cash and savingsLn 1–2−$19K
Total assetsLn 16−$19K
LiabilitiesLn 26−$6K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$234K
Government grantsLn 1e$234K
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Gains on assetsLn 7$0
Total revenueLn 12$234K
Assets in detailPt X, end of year
CashLn 1−$19K
SavingsLn 2$0
Cash and savings togetherLn 1–2−$19K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16−$19K
LiabilitiesLn 26−$6K
Net assetsLn 32−$13K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$20K−$19K
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$20K−$19K
LiabilitiesLn 26$20K−$6K
Net assetsLn 32$0−$13K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$0$0$0$0
Pay of disqualified personsLn 6$0$0$0$0
Management feesLn 11a$53K$53K
Other fees for servicesLn 11g$190K$190K
Other expenses (24a–d)Ln 24$5K$5K$0$0
All other expensesLn 24e$0$0$0$0
Total functional expensesLn 25$247K$247K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $203K$183K$20K$27K 990 PDF
FY2023 Viewing $234K$247K−$13K−$13K 990 PDF
FY2022 $151$20K 990 PDF
FY2021 $8K$24K 990 PDF
FY2020 $26K$21K 990 PDF
FY2019 $4K$7K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $233,724 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $151$233,724
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $151$233,724
I-13 Grants and similar amounts paidPrior year $4,096$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $0$246,819
I-18 Total expensesPrior year $4,096$246,819
I-19 Revenue less expensesPrior year −$3,945−$13,095
Part VI · Governance 8 of 8 board members independent, 2 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
Part VIII · Statement of revenue $233,724 across 14 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$233,654
VIII-1f All other contributions, gifts and grants$70
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$233,724
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$233,724
Part IX · Statement of functional expenses $246,819 across 10 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $0 · Fundraising $0$0
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-11a Management feesPrograms $52,591$52,591
IX-11g Other fees for servicesPrograms $189,613$189,613
IX-24 Other expenses (24a–d)Programs $4,615 · Management $0 · Fundraising $0$4,615
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $246,819 · Management $0 · Fundraising $0$246,819
Part X · Balance sheet −$19,297 assets, 23 lines filed
X-1 Cash, non-interest-bearingStart of year $19,988−$19,297
X-2 Savings and temporary cash investmentsStart of year $0$0
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $0$0
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $19,988−$19,297
X-17 Accounts payable and accrued expensesStart of year $19,988−$6,202
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $19,988−$6,202
X-27 Net assets without donor restrictionsStart of year $0−$13,095
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $0−$13,095
X-33 Total liabilities and net assetsStart of year $19,988−$19,297
Part XI · Reconciliation of net assets −$13,095 net assets at year end
XI-1 Total revenue$233,724
XI-2 Total expenses$246,819
XI-3 Revenue less expenses−$13,095
XI-4 Net assets at start of year$0
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$13,095

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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