Nonprofit · EIN 85-0897310
UGK COMMUNITY FIRST CORP
Tax-exempt · RICHMOND, VA 23224
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,553,939 | $1,680,729 | -$126,790 | $154,477 | $633,699 | -$479,222 |
| December 31, 2024 | 990 | $978,910 | $795,667 | $183,243 | $104,918 | $138,821 | -$33,903 |
| December 31, 2023 | 990 | $409,272 | $352,207 | $57,065 | $8,858 | $99,431 | -$90,573 |
| December 31, 2022 | 990 | $27,052 | $142,165 | -$115,113 | -$3,857 | $326,053 | -$329,910 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $704,855
- of which government grants
- $100,000
- Program service revenue
- $847,687
- Investment income
- $1,397
- Net gain from sales of assets
- -$253
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $144,500
- Other salaries and wages
- $727,042
- Salaries, compensation and benefits (total)
- $996,027
- Professional fundraising fees
- $0
- Legal fees
- $13,382
- Accounting fees
- $8,425
- Occupancy
- $16,347
- Travel
- $3,770
- Depreciation
- $5,225
- Program services (functional)
- $1,344,775
- Management and general (functional)
- $176,612
- Fundraising (functional)
- $159,342
Balance sheet and other
- Total assets, start of year
- $104,918
- Total assets, end of year
- $154,477
- Total liabilities, end of year
- $633,699
- Net assets, end of year
- -$479,222
- Land, buildings and equipment
- $81,801
- Net assets without donor restrictions
- -$479,222
- Gross receipts
- $1,554,192
- Employees
- 36
- Volunteers
- 200
- Year formed
- 2020
- State of legal domicile
- VA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHEAL SPARKS | Director Trustee or director | 40 | $74,500 |
| NANCY KOIDE | Executive Dir. Trustee or director | 40 | $70,000 |
| Paula H McCapes | President Officer | 5 | $0 |
| Valerie Cassel Oliver | Secretary Officer | 5 | $0 |
| Peggy Nelson | Treasurer Officer | 5 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHEAL SPARKS | Director Trustee or director | 40 | $0 |
| NANCY KOIDE | Executive Dir. Trustee or director | 40 | $0 |
| Paula H McCapes | President Officer | 5 | $0 |
| Valerie Cassel Oliver | Secretary Officer | 5 | $0 |
| Peggy Nelson | Treasurer Officer | 5 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHEAL SPARKS | Director Trustee or director | 40 | $0 |
| NANCY KOIDE | Executive Dir. Trustee or director | 40 | $0 |
| Paula H McCapes | President Officer | 5 | $0 |
| Valerie Cassel Oliver | Secretary Officer | 5 | $0 |
| Peggy Nelson | Treasurer Officer | 5 | $0 |
990 for the year ended December 31, 2022: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHEAL SPARKS | DIRECTOR Trustee or director, Officer | 40 | $0 |
| NANCY KOIDE | EXECUTIVE DI Trustee or director, Officer | 40 | $0 |
| ATHENA CROSS | BORAD MEMBER Trustee or director | 5 | $0 |
| PAULA MCCAPES | BOARD MEMBER Trustee or director | 5 | $0 |
| MARCUS COMER PHD | BOARD MEMBER Trustee or director | 5 | $0 |
| BARBARA AMBROSE | BOARD MEMBER Trustee or director | 5 | $0 |
| NYTASHA WALKER | BOARD MEMBER Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 205 HULL ST, RICHMOND, VA 23224-4241
- Principal officer (990 for 2025)
- MICHEAL SPARKS, 205 HULL STREET, RICHMOND, VA 23224
- Signed the 990
- MICHEAL SPARKS, CEO
- Phone
- (804) 245-9376
- Website
- ugkcommunityfirst.org
- Return prepared by
- Jennifer J Jones CPA
Mission
UGK Community First provides a consistent source of nutritious and healthy chef prepared meals to food insecure families who live in underserved communities as well as those who find themselves in food insecure situations due to environmental or societal events.
Program accomplishments
- UGK Community First provides a consistent source of nutritious and healthy chef prepared meals to food insecure families who live in underserved communities as well as those who find themselves in food insecure situations due to environmental or societal events. UGK has the assistance of 200+ volunteers, we serve 30,000 meals in the Richmond Metro and Petersburg City through direct home deliveries and non-profit partner food distributions.Expenses $1,344,775
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 85-0897310
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Food, agriculture and nutrition (K30)
- Assets (IRS master file)
- $154,477
- Income (IRS master file)
- $1,554,192
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,553,939 | $1,680,729 | $154,477 | XML |
| 990 | December 2024 | $978,910 | $795,667 | $104,918 | XML |
| 990 | December 2023 | $409,272 | $352,207 | $8,858 | XML |
| 990 | December 2022 | $27,052 | $142,165 | -$3,857 | XML |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 85-0897310).
Questions about UGK COMMUNITY FIRST CORP
- What is the EIN of UGK COMMUNITY FIRST CORP?
- The employer identification number (EIN) of UGK COMMUNITY FIRST CORP is 85-0897310.
- Is UGK COMMUNITY FIRST CORP tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to UGK COMMUNITY FIRST CORP tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does UGK COMMUNITY FIRST CORP file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of UGK COMMUNITY FIRST CORP due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did UGK COMMUNITY FIRST CORP last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of UGK COMMUNITY FIRST CORP?
- The 990 for the year ended December 31, 2025 names MICHEAL SPARKS.
- Who are the officers and directors of UGK COMMUNITY FIRST CORP?
- The 990 for the year ended December 31, 2025 lists 5 people; 2 received compensation from the organization, the highest $74,500 (MICHEAL SPARKS, Director).
- How much revenue does UGK COMMUNITY FIRST CORP have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,553,939, expenses of $1,680,729 and total assets of $154,477 at year end.
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All nonprofits in RICHMOND · Virginia · Food, agriculture and nutrition