Upper Rooms Inc

Analysis

Upper Rooms Inc is a registered charity in United States, based in Pittsburgh, PA. It received its IRS tax-exemption ruling in August 2005, 21 years ago. Its declared purposes cover housing and shelter, which this site groups under housing and shelter. The IRS classifies it as a publicly supported organisation (gross receipts test) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, Upper Rooms Inc reported income of $221k and spending of $367k, spending 166% of what it took in. Across the 5 years on record, from December 2019 to December 2023, income grew from $136k to $221k (+62%), an average of +13% a year. The sharpest change came in the year to December 2022, when income rose by 33%. Over the whole period it spent 190% of the income it received.

Among 15,864 United States charities whose main cause is housing and shelter and that reported income, Upper Rooms Inc sits at the 40th percentile: it is larger than about 40% of them. Against every charity in United States with reported income it ranks in the 56th percentile, and in the 53rd percentile within PA. Charities of a similar size with the same main cause include Ford Road Supportive Housing Inc ($221k), Ministers Fellowship on Common Ground ($221k) and Metro Changers ($221k).

On its Form 990 for the period ending December 2023, revenue came from program service revenue 99% of the total. Other salaries and wages came to $60k. At year end it held assets of $3.0m against liabilities of $4.0m, net assets of -$930k.

Data notes from the register: Spending has exceeded income in each of the last three reported years, so the charity has been drawing on reserves or other funds.