United Way of the Lower Eastern Shore INC EIN 52-6016589

United Way of the Lower Eastern Shore INC

EIN  52-6016589 Public foundation / grantmaker Salisbury, MD
Form 990 (PDF) Compare with another nonprofit →
Verified accurate 9/13/26 · see original filing: IRS
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Size
$1–10M
What they do
Connects neighbors with resources to improve health, education, and financial stability.
Leadership
Pamela R Gregory · President/CEO (nonvoting) · $93K
Money in and out
$1.7M revenue, $1.7M expenses
Bottom line
76% program efficiency

Connects neighbors with resources to improve health, education, and financial stability. For fiscal year 2025 it reported $1.7M in revenue, $1.7M in expenses, and $998K in net assets.Pt I

Grants paid & assets · FY2025
Total revenue
$1.7M
Pt VIII · Ln 12
Total expenses
$1.7M
Pt IX · Ln 25
Net assets
$998K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $11K
Where spending went · Part IX cols B–D
Program services $0.76 Management & general $0.09 Fundraising $0.15
Program efficiency
76%
of spending reaches programs▼ -2% vs prior filing year
Operating runway
8.4mo
months of highly liquid reserves at operating expense rate▲ +4% vs prior filing year
Surplus margin
+1%
revenue over expenses, this year▼ -91% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$1.7M
FY2025▼ -8%
Expenses
$1.7M
FY2025▼ -1%
Total assets
$1.6M
FY2025▲ +1%
Total liabilities
$574K
FY2025▼ -5%
Total revenue
$1.7M
Pt VIII · Ln 12
Total expenses
$1.7M
Pt IX · Ln 25
Net assets
$998K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$11K
Total assetsPt X · Ln 16$1.6M
Program-expense ratioPt IX · col B76%
Voting members of governing bodyPt I · Ln 314
Independent voting membersPt I · Ln 414
Mission & Programs · Part III

Where the work happens

2 program services account for $1.3M of program spending, described in the organization's own filed words · FY2024.
01

United way of the lower eastern shore also provides direct programs and is active in numerous community collaborations, including for 2024-25:THE imagination library literacy program for birth-five, including the smartstart collaboration with the local health system to encourage newborn enrollments, collegiate student united way club…

$737Kprogram expense
02

Community Investment

United way of the lower eastern shore invests contributions in three impact areas. 1) helping children and adults succeed in learning to reach their potential; 2) providing emergency and crisis help and support for individuals and families to achieve economic security and stability; 3) improving access to and awareness of local health…

$566Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CUnited Way of the Lower Eastern Shore INC
EINHdr · item D52-6016589
Principal addressHdr · item CSalisbury, MD
WebsiteHdr · item Jwww.uwles.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MMD
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFFoundations & Grantmakers (T70Z)
Ruling yearIRS BMFFeb 1974

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a14
Independent voting membersPt VI · Ln 1b14
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
President/CEO (nonvoting)
$93,370Pt VII · Sec A
Finance Manager/Resident Agent (nonvoting)
$80,252Pt VII · Sec A
Immediate Past Chair
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Executive Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Pamela R Gregory’s $93K as President/CEO (nonvoting) is at the 25th percentile of top reported officer pay among 1688 $1–10M philanthropy & grantmaking 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 · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2021FY2020
Pamela R Gregory$93,370$100,905$95,196
Pam Gregory$93,451$91,327
Steven Fulkrod$80,252$87,722$80,461

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.

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Statement of Revenue

Part VIII
Contributions & grants$1.4M · 81%
Investment income$178K · 10%
Other revenue$143K · 8%
Contributions & grants81%$1.4M
Investment income10%$178K
Other revenue8%$143K
— government grantsLn 1e$56K
Total revenueLn 12$1.7M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.76 Management & general $0.09 Fundraising $0.15
Program services76%$1.3M
Management & general9%$161K
Fundraising15%$256K
Total functional expensesLn 25$1.7M

Balance Sheet

Part X · end of year
CashLn 1$421K
Total assetsLn 16$1.6M
Total liabilitiesLn 26$574K
Total net assetsLn 32$998K
Months of cash on handcomputed2.9

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $1.1M · Operating expenses (Pt IX) $1.7M · Less non-cash grants $114K · Cash operating expenses/yr $1.6M
8.4 months
Where the money goes
Program services
Program services $1.3M · Total expenses $1.7M
76%
Management & General
Management & general $161K · Total expenses $1.7M
9%
Fundraising
Fundraising $256K · Total expenses $1.7M
15%
Cost to raise $1
Fundraising expense (3-yr avg) $255K · Solicited contributions (3-yr avg) $1.4M
$0.18 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $1.4M · Total revenue $1.7M
81%
Government reliance
Government grants $56K · Total revenue $1.7M
3%
Earned-income share
Program service revenue $0 · Total revenue $1.7M
0%
Investment reliance
Investment income $178K · Total revenue $1.7M
+10%
Program self-sufficiency
Program service revenue $0 · Total expenses $1.7M
0%
Growth & trend
Revenue growth (YoY)
This year $1.7M · Prior year $1.9M
-8%
Revenue CAGR
FY2019 $2.3M · FY2024 $1.7M
-5%
Net-asset trend (YoY)
End of year $998K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $1.7M · Expenses $1.7M
+1%
Liabilities-to-Assets
Total liabilities — · Total assets $1.6M
Net-asset ratio
Net assets $998K · Total assets $1.6M
63%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $702K · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $1.6M
45%
People & payroll
Highest Reported Total Compensation
Individual Pamela R Gregory · Reported title PRESIDENT/CEO (NONVOTING) · Highest reported compensation $93K · Total expenses $1.7M
5%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $569K · Total expenses $1.7M
33%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 76%
Overhead ratio 9%
Fundraising cost ratio 18%
Revenue growth -8%
Investment management fee ratio 0%
Accounting fee ratio 1%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$6K
Grants paid · 134 grants · $3.3M · 2019–2024
Mac IncorporatedMD · FY2024$127,958
Life Crisis Center INCMD · FY2024$42,667
Catholic Charities INCDE · FY2024$36,967
Diakonia INCMD · FY2024$30,667
The Salvation Army - Lower ShoreFY2024$30,000
Epoch Dream CenterMD · FY2024$25,475
Village of Hope INCMD · FY2024$22,200
Horizons Delmarva INCMD · FY2024$22,200
Samaritan Ministries INCMD · FY2024$18,308
Coastal Hospice INCMD · FY2024$16,058
Recovery Resource Center INCMD · FY2024$14,000
See all 134 grants →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$1.7M revenue · viewing · ⤓ 990 PDF
FY2024$1.9M revenue · ⤓ 990 PDF
FY2023$1.6M revenue · ⤓ 990 PDF
FY2022not on file
FY2021$1.9M revenue · ⤓ 990 PDF
FY2020$2.3M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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