Universal Promise FY2021 filing

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $100 a year.

How does your 990 look to donors? Take the 10-Question Audit

Description of Organization Mission: See Attached Additional Information

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
$44K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $23K a year · 10% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$44K
to officers and key staff · 26% of spending
Worth a look: pay to officers and key staff is 26% of spending; over 20%.
Pt VII · Sec A
11 mo
of spending, in cash
Looks good: 10.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $21K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1K
0.9% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$201K
+74% vs prior year
Spent
$170K
To programs
88%
Net assets
$151K
By yearFY2020–FY2025
Revenue
$201K
FY2021▲ +74%
Tap a bar for its year
Revenue by fiscal year
FY2020$115K
FY2021$201K
FY2022$221K
FY2023$276K
FY2024$284K
FY2025$303K
Expenses
$170K
FY2021▲ +32%
Tap a bar for its year
Expenses by fiscal year
FY2020$129K
FY2021$170K
FY2022$229K
FY2023$235K
FY2024$236K
FY2025$265K
Net assets
$151K
FY2021▲ +26%
Tap a bar for its year
Net assets by fiscal year
FY2020$120K
FY2021$151K
FY2022$143K
FY2023$174K
FY2024$222K
FY2025$261K

From the FY2021 Form 990 · see the original

Give Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 2011.

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

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $149K Management & general 1% · $2K Fundraising 11% · $20K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

9 people listed on the 990; $44K paid to officers and key staff.

Part VII, Section A · reportable compensation
$43,600Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Chairperson
$0Pt VII · Sec A

Martha T Cummings’s $84K as Director is at the 73rd percentile of top reported officer pay among 1636 $100K–1M international 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.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Martha T Cummings$83,600$83,600$83,600$83,600$43,600$43,600

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Universal Promise executive salaries →

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 15aYes

Programs and updates

Provides resources and support to help people achieve their goals.

Questions for Universal Promise

Tap to ask. Universal Promise sees how many people are interested.

Your first name shows with your question. Universal Promise answers here, for everyone.

3 programs · $149K · in their own filed words · FY2021
01

UP invests in education across the spectrum of traditional school, career-training, and healthcare The three domains work in concert to provide the best chances for a learner's success in a traditional school. Education, financial independence, and good health are inextricably linked

$50Kprogram expense
02

UP raises funds for the renovation of facilities in South Africa, to bring the most needy facilities up to a proper standard. UP works with local personnel to evaluate a timely and quality execution of projects, an adherence to our mission, and a broad population impact

$50Kprogram expense
03

UP provides elementary, secondary, and tertiary school students with school uniforms, which are required for school attendance in South Africa, and other educational materials to arm them with the materials they require to enhance their chances of success

$50Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$21K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$201K
Ln 12
Gifts and grantsLn 1h$201K
Investment incomeLn 3$43
Money outPt IX
$170K
Ln 25
Programscol B$149K
Managementcol C$2K
Fundraisingcol D$20K
Owns and owesPt X
$151K
net assets · Ln 32
Cash and savingsLn 1–2$152K
Total assetsLn 16$152K
LiabilitiesLn 26$1K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$201K
Government grantsLn 1e$23K
Fundraising eventsLn 1c$52K
Investment incomeLn 3$43
Total revenueLn 12$201K
Assets in detailPt X, end of year
CashLn 1$152K
Cash and savings togetherLn 1–2$152K
Total assetsLn 16$152K
LiabilitiesLn 26$1K
Net assetsLn 32$151K
OperationsPt I, VI
EmployeesI 51
VolunteersI 650
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
Abroad and in kindSch F, M
Grants to other countriesSch F Pt II–III$93K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$131K$152K
Total assetsLn 16$132K$152K
LiabilitiesLn 26$12K$1K
Net assetsLn 32$120K$151K
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants and assistance to foreign recipientsLn 3$93K$93K
Pay of current officers, directors and key staffLn 5$44K$44K$0$0
Other employee benefitsLn 9$352$352$0$0
Payroll taxesLn 10$4K$4K$0$0
Management feesLn 11a$600$600$0$0
Accounting feesLn 11c$432$0$432$0
Office expensesLn 13$226$226$0$0
OccupancyLn 16$0$0$0$0
InsuranceLn 23$3K$3K$0$0
Other expenses (24a–d)Ln 24$26K$5K$1K$20K
Total functional expensesLn 25$170K$149K$2K$20K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS May 13, 2026 $303K$265K$39K$261K 990 PDF
FY2024Filed with the IRS Apr 25, 2025 $284K$236K$48K$222K 990 PDF
FY2023Filed with the IRS May 4, 2024 $276K$235K$41K$174K 990 PDF
FY2022Filed with the IRS May 15, 2023 $221K$229K−$8K$143K 990 PDF
FY2021 ViewingFiled with the IRS Apr 29, 2022 $201K$170K$31K$151K 990 PDF
FY2020Filed with the IRS May 5, 2021 $115K$129K−$13K$120K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support F · Foreign O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $201,076 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $115,313$201,033
I-9 Program service revenue$0
I-10 Investment incomePrior year $101$43
I-11 Other revenue$0
I-12 Total revenuePrior year $115,414$201,076
I-13 Grants and similar amounts paidPrior year $67,091$93,038
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $47,610$47,573
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $13,813$29,475
I-18 Total expensesPrior year $128,514$170,086
I-19 Revenue less expensesPrior year −$13,100$30,990
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $201,076 across 6 lines filed
VIII-1c Fundraising events$51,513
VIII-1e Government grants$22,670
VIII-1f All other contributions, gifts and grants$126,850
VIII-1h Total contributions, gifts and grants$201,033
VIII-3 Investment incomeUnrelated business $43 · Excluded from tax $0$43
VIII-12 Total revenueRelated to mission $0 · Unrelated business $43 · Excluded from tax $0$201,076
Part IX · Statement of functional expenses $170,086 across 10 lines filed
IX-3 Grants and assistance to foreign recipientsPrograms $93,038$93,038
IX-5 Pay of current officers, directors and key staffPrograms $43,600 · Management $0 · Fundraising $0$43,600
IX-9 Other employee benefitsPrograms $352 · Management $0 · Fundraising $0$352
IX-10 Payroll taxesPrograms $3,621 · Management $0 · Fundraising $0$3,621
IX-11a Management feesPrograms $600 · Management $0 · Fundraising $0$600
IX-11c Accounting feesPrograms $0 · Management $432 · Fundraising $0$432
IX-13 Office expensesPrograms $226 · Management $0 · Fundraising $0$226
IX-16 OccupancyPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $2,550 · Management $0 · Fundraising $0$2,550
IX-24 Other expenses (24a–d)Programs $4,982 · Management $1,172 · Fundraising $19,513$25,667
IX-25 Total functional expensesPrograms $148,969 · Management $1,604 · Fundraising $19,513$170,086
Part X · Balance sheet $152,296 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $130,912$152,221
X-8 Inventories for sale or useStart of year $1,260$75
X-16 Total assetsStart of year $132,172$152,296
X-17 Accounts payable and accrued expensesStart of year $866$1,300
X-25 Other liabilitiesStart of year $11,300$0
X-26 Total liabilitiesStart of year $12,166$1,300
X-27 Net assets without donor restrictionsStart of year $120,006$150,996
X-32 Total net assets or fund balancesStart of year $120,006$150,996
X-33 Total liabilities and net assetsStart of year $132,172$152,296
Part XI · Reconciliation of net assets $150,996 net assets at year end
XI-1 Total revenue$201,076
XI-2 Total expenses$170,086
XI-3 Revenue less expenses$30,990
XI-4 Net assets at start of year$120,006
XI-10 Net assets at end of year$150,996

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.