Upper Room Kc

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Upper Room Kc is a non-profit organization working to close educational gaps in kansas city, mo. Our mission is to provide quality academic continuity through affordable and cutting-edge curriculum focused on stem, arts, language, and interpersonal skills.

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 43-1803509) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
84¢ of each $1 spent went to programs.
Run by 450 volunteers and 186 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $363K a year · 11% of revenue · last 5 filings
A surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
84%
of spending
84% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$173K
to officers and key staff · 5% of spending
Pay to officers and key staff is 5% of spending.
Part VII, Section A
1.6 mo
of spending, in cash
1.6 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $15K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$1.4M
60% of total assets
Liabilities are 60% of assets.
Pt X · Ln 26
Independent board members
7
of 7 voting members
7 of 7 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$3.7M
+42% vs prior year
Spent
$3.2M
To programs
84%
Net assets
$950K
By yearFY2020–FY2024
Revenue
$3.7M
FY2024▲ +42%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.8M
FY2021$4.6M
FY2022$3.1M
FY2023$2.6M
FY2024$3.7M
Expenses
$3.2M
FY2024▲ +20%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.0M
FY2021$3.1M
FY2022$2.9M
FY2023$2.7M
FY2024$3.2M
Net assets
$950K
FY2024▲ +103%
Tap a bar for its year
Net assets by fiscal year
FY2020−$677K
FY2021$1.0M
FY2022$1.1M
FY2023$469K
FY2024$950K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 1998.

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

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $2.7M Management & general 16% · $517K Fundraising 1% · $18K

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

8 people listed on the 990; $173K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
$172,645Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Tonia Gilbert’s $173K as CEO is at the 75th percentile of top reported officer pay among 1842 $1–10M recreation & sports 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

NameFY2024FY2023FY2022FY2021FY2020
Tonia Gilbert$172,645$165,913$153,322$153,862$136,301

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 Upper Room Kc 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

Closes educational gaps by providing quality, affordable STEM, arts, language, and interpersonal skills programs.

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3 programs · $2.7M · in their own filed words · FY2024
01

Summer academic programupper room KC'S summer academic program continued to align with missouri learning standards, providing a comprehensive eight-week experience with 11 hours of daily programming for over 1,500 kindergarten through eighth-grade students across 13 sites, including community centers, schools, and churches.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 43-1803509) · Dispute this line
$2.0Mprogram expense
02

After-school programupper room KC'S after-school program provided individualized academic support, enrichment activities, and daily meals for more than 350 students across five program sites.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 43-1803509) · Dispute this line
$616Kprogram expense
03

Early learning centerupper room KC'S early learning center (elc) remained temporarily closed during 2024 as the organization continued to seek a suitable facility for relocation. Although construction had commenced in partnership with mccown gordon construction, the board of directors elected to pause the project as construction costs…

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 43-1803509) · Dispute this line
$109Kprogram 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 · FY2025
Total grants receivedfrom 1 funder$15K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$3.7M
Ln 12
Fees for servicesLn 2g$2.8M
Gifts and grantsLn 1h$873K
Investment incomeLn 3$12K
Money outPt IX
$3.2M
Ln 25
Programscol B$2.7M
Managementcol C$517K
Fundraisingcol D$18K
Owns and owesPt X
$950K
net assets · Ln 32
Cash and savingsLn 1–2$425K
Total assetsLn 16$2.4M
LiabilitiesLn 26$1.4M
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$873K
Government grantsLn 1e$601K
Noncash giftsLn 1g$20K
Fees for servicesLn 2g$2.8M
Investment incomeLn 3$12K
Other incomeLn 4–11$3K
Total revenueLn 12$3.7M
Assets in detailPt X, end of year
CashLn 1$275K
SavingsLn 2$151K
Cash and savings togetherLn 1–2$425K
Pledges and grants receivableLn 3$324K
Accounts receivableLn 4$1.3M
Prepaid expenses and deferred chargesLn 9$22K
Land, buildings, equipmentLn 10c$168K
Other assetsLn 15$149K
Total assetsLn 16$2.4M
LiabilitiesLn 26$1.4M
Net assetsLn 32$950K
OperationsPt I, VI
EmployeesI 5186
VolunteersI 6450
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$1.3M$425K
Land, buildings, equipmentLn 10c$17K$168K
Total assetsLn 16$2.3M$2.4M
LiabilitiesLn 26$1.9M$1.4M
Net assetsLn 32$469K$950K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$192K$192K
Other salaries and wagesLn 7$1.6M$1.5M$33K
Pension plan contributionsLn 8$15K$13K$2K
Other employee benefitsLn 9$61K$55K$7K
Payroll taxesLn 10$161K$145K$16K
Legal feesLn 11b$23K$2K$21K
Accounting feesLn 11c$94K$94K
Other fees for servicesLn 11g$38K$11K$12K$15K
Advertising and promotionLn 12$48K$450$46K$2K
Office expensesLn 13$174K$153K$22K
Information technologyLn 14$18K$6K$11K$699
OccupancyLn 16$168K$141K$27K
TravelLn 17$51K$42K$9K
Conferences, conventions and meetingsLn 19$10K$6K$5K
InterestLn 20$95K$95K
Depreciation, depletion and amortizationLn 22$889$889
InsuranceLn 23$21K$21K
Other expenses (24a–d)Ln 24$497K$497K
Total functional expensesLn 25$3.2M$2.7M$517K$18K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 11, 2025 $3.7M$3.2M$481K$950K 990 PDF
FY2023Filed with the IRS Nov 15, 2024 $2.6M$2.7M−$84K$469K 990 PDF
FY2022Filed with the IRS Nov 15, 2023 $3.1M$2.9M$160K$1.1M 990 PDF
FY2021Filed with the IRS Nov 15, 2022 $4.6M$3.1M$1.4M$1.0M 990 PDF
FY2020Filed with the IRS Dec 12, 2021 $1.8M$2.0M−$154K−$677K 990 PDF

Schedules filed Part IV

A · Public support I · Grants J · Pay O · Explanations
See the full FY2024 990
Part I · Summary $3,720,215 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $476,526$873,304
I-9 Program service revenuePrior year $2,088,187$2,831,802
I-10 Investment incomePrior year −$29,536$12,100
I-11 Other revenuePrior year $81,439$3,009
I-12 Total revenuePrior year $2,616,616$3,720,215
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,675,807$2,001,616
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,024,971$1,237,620
I-18 Total expensesPrior year $2,700,778$3,239,236
I-19 Revenue less expensesPrior year −$84,162$480,979
Part VI · Governance 7 of 7 board members independent, 2 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $3,720,215 across 7 lines filed
Lines not itemized here account for $3,009 of total revenue; see the IRS return.
VIII-1e Government grants$601,318
VIII-1f All other contributions, gifts and grants$271,986
VIII-1g Noncash contributions (included above)$20,388
VIII-1h Total contributions, gifts and grants$873,304
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,831,802$2,831,802
VIII-3 Investment incomeExcluded from tax $12,100$12,100
VIII-12 Total revenueRelated to mission $2,831,802 · Unrelated business $0 · Excluded from tax $15,109$3,720,215
Part IX · Statement of functional expenses $3,239,236 across 18 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Management $191,934$191,934
IX-7 Other salaries and wagesPrograms $1,539,572 · Management $32,934$1,572,506
IX-8 Pension plan contributionsPrograms $12,671 · Management $2,376$15,047
IX-9 Other employee benefitsPrograms $54,664 · Management $6,665$61,329
IX-10 Payroll taxesPrograms $144,901 · Management $15,899$160,800
IX-11b Legal feesPrograms $2,106 · Management $20,808$22,914
IX-11c Accounting feesManagement $93,628$93,628
IX-11g Other fees for servicesPrograms $10,526 · Management $12,131 · Fundraising $15,325$37,982
IX-12 Advertising and promotionPrograms $450 · Management $46,114 · Fundraising $1,767$48,331
IX-13 Office expensesPrograms $152,663 · Management $21,592$174,255
IX-14 Information technologyPrograms $6,134 · Management $11,051 · Fundraising $699$17,884
IX-16 OccupancyPrograms $141,024 · Management $26,842$167,866
IX-17 TravelPrograms $41,932 · Management $9,046$50,978
IX-19 Conferences, conventions and meetingsPrograms $5,602 · Management $4,891$10,493
IX-20 InterestPrograms $94,878$94,878
IX-22 Depreciation, depletion and amortizationPrograms $889$889
IX-23 InsuranceManagement $20,622$20,622
IX-24 Other expenses (24a–d)Programs $496,900$496,900
IX-25 Total functional expensesPrograms $2,704,912 · Management $516,533 · Fundraising $17,791$3,239,236
Part X · Balance sheet $2,385,212 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $832,075$274,756
X-2 Savings and temporary cash investmentsStart of year $431,917$150,605
X-3 Pledges and grants receivableStart of year $6,000$324,421
X-4 Accounts receivableStart of year $1,035,050$1,295,730
X-9 Prepaid expenses and deferred chargesStart of year $20,471$22,450
X-10c Land, buildings and equipment, netStart of year $16,964$168,404
X-15 Other assetsStart of year $0$148,846
X-16 Total assetsStart of year $2,342,477$2,385,212
X-17 Accounts payable and accrued expensesStart of year $53,944$66,187
X-23 Secured mortgages and notes payableStart of year $1,819,667$1,219,494
X-25 Other liabilitiesStart of year $0$149,686
X-26 Total liabilitiesStart of year $1,873,611$1,435,367
X-27 Net assets without donor restrictionsStart of year $330,748$924,845
X-28 Net assets with donor restrictionsStart of year $138,118$25,000
X-32 Total net assets or fund balancesStart of year $468,866$949,845
X-33 Total liabilities and net assetsStart of year $2,342,477$2,385,212
Part XI · Reconciliation of net assets $949,845 net assets at year end
XI-1 Total revenue$3,720,215
XI-2 Total expenses$3,239,236
XI-3 Revenue less expenses$480,979
XI-4 Net assets at start of year$468,866
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$949,845

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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