Civic Intelligence

Upshur County Shares

EIN 27-5557719 • 501(c)3 • Gilmer, TX

Pub. 78 Eligible

Profile

FOOD PANTRY

PO Box 281Gilmer, TX 75644

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

81st percentile

0.15x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

88th percentile

0.24x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

86th percentile

39%

Higher net margin than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

56th percentile

0.6%

Faster asset growth than 56% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

84th percentile

50%

Faster revenue growth than 84% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$267,884

Up $1,673 (+0.6%) from 2024

Liabilities

Down

$38,974

Down $61,026 (-61%) from 2024

Net Assets

Up

$228,910

Up $62,699 (+38%) from 2024

Operations
Liabilities / Revenue88th percentileNet Margin86th percentile

Revenue

Up

$161,556

Up $54,071 (+50%) from 2024

Expenses

Up

$98,857

Up $4,377 (+4.6%) from 2024

Net Income

Up

$62,699

Up $49,694 (+382%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth56th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2021: $120,408Net Assets 2021: $120,4082021Assets 2022: $136,511Net Assets 2022: $188,0192022Assets 2023: $153,207Net Assets 2023: $153,2072023Assets 2024: $266,211Liabilities 2024: $100,000Net Assets 2024: $166,2112024Assets 2025: $267,884Liabilities 2025: $38,974Net Assets 2025: $228,9102025

Highlighted filing

2025

Assets$267,884
Liabilities$38,974
Net Assets$228,910
Open 2025 Filing

Operations Trend

Revenue Growth84th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$150K$100K$50K$0Revenue 2021: $74,811Expenses 2021: $59,173Net Income 2021: $15,6382021Revenue 2022: $111,707Expenses 2022: $44,096Net Income 2022: $67,6112022Revenue 2023: $97,876Expenses 2023: $81,180Net Income 2023: $16,6962023Revenue 2024: $107,485Expenses 2024: $94,480Net Income 2024: $13,0052024Revenue 2025: $161,556Expenses 2025: $98,857Net Income 2025: $62,6992025

Highlighted filing

2025

Revenue$161,556
Expenses$98,857
Net Income$62,699
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$267,884
Liabilities
$38,974
Net assets
$228,910
Revenue
$161,556
Expenses
$98,857
Net income
$62,699
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.68$0.39$2.29$1.62$0.99$0.63
2024Detailed filing. Detailed filing data is available for this year.$2.66$1.00$1.66$1.07$0.94$0.13
2023Detailed filing. Detailed filing data is available for this year.$1.53$1.53$0.98$0.81$0.17
2022Detailed filing. Detailed filing data is available for this year.$1.37$1.88$1.12$0.44$0.68
2021Detailed filing. Detailed filing data is available for this year.$1.20$1.20$0.75$0.59$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 9, 2026
Return Version
2025v4.0
Gross Receipts
$161,556
Mission and Program Overview

Mission

FOOD PANTRY

Program Services

DescriptionGrantsExpenses
FOOD PANTRY-$91,052
FOOD PANTRY--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JERRY TIPTONDirector-VP-$0--
RICHARD LIVELYSec/TreasFT$0--
SHARIE KAY JOBEDirector-PrePT$0--
SHERRELL WALKERDirectorPT$0--
Filing and Contact Details

Filer

Filer Name
Upshur County Shares
EIN
27-5557719
Phone
2142134986
Address
PO BOX 281, GILMER, TX 75644

Signing Officer

Name
Richard Lively
Title
Sec/treas
Phone
2142134986
Signed
2026-03-09

Preparer

Firm
Jjj Ventures Inc
Address
PO BOX 1028, GILMER, TX 75644-1028
Preparer
John E Dean
Phone
9038435543
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses interest 4,474 insurance 3,331 food 69,226 utilities 5,461 pest control 244 customer assistance 1,054 miscellaneous 83 repairs 9,872 office 909 rent 550 non-investment depreciation 3,653 total 98,857”

Form 990-ez, Part II, Line 24

“Building 103,875 175,175 less accumulated depreciation 111 3,764 total 103,764 171,411”

Form 990-ez, Part II, Line 26

“Unsecured notes and loans payable 100,000 38,974”

Form 990-ez, Part III, Line 31

“FOOD PANTRY”

Raw XML Appendix137 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0RICHARD LIVELY
IRS990EZ/BooksInCareOfDetail/PhoneNum02142134986
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01880 FM 852
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0GILMER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd075644
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0162447
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt096473
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0161556
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt062699
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0266211
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0267884
IRS990EZ/GrossReceiptsAmt0161556
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0166211
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0228910
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0166211
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0228910
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt135.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt230.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JERRY TIPTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1RICHARD LIVELY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SHARIE KAY JOBE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3SHERRELL WALKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR-VP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SEC/TREAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR-PRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0103764
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0171411
IRS990EZ/OtherExpensesTotalAmt098857
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0FOOD PANTRY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0FOOD PANTRY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1FOOD PANTRY
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt091052
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0100000
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt038974
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt098857
IRS990EZ/TotalProgramServiceExpensesAmt091052
IRS990EZ/TotalRevenueAmt0161556
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0161556
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0107485
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt097876
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0111707
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt074811
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0553435
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0553435
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0161556
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0107485
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt097876
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0111707
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt074811
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0553435
IRS990ScheduleA/TotalSupportAmt0553435
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES INTEREST 4,474 INSURANCE 3,331 FOOD 69,226 UTILITIES 5,461 PEST CONTROL 244 CUSTOMER ASSISTANCE 1,054 MISCELLANEOUS 83 REPAIRS 9,872 OFFICE 909 RENT 550 NON-INVESTMENT DEPRECIATION 3,653 TOTAL 98,857
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BUILDING 103,875 175,175 LESS ACCUMULATED DEPRECIATION 111 3,764 TOTAL 103,764 171,411
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UNSECURED NOTES AND LOANS PAYABLE 100,000 38,974
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FOOD PANTRY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD LIVELY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SEC/TREAS
ReturnHeader/BusinessOfficerGrp/PhoneNum02142134986
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UPSHUR COUNTY SHARES
ReturnHeader/Filer/BusinessNameControlTxt0UPSH
ReturnHeader/Filer/EIN0275557719
ReturnHeader/Filer/PhoneNum02142134986
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 281
ReturnHeader/Filer/USAddress/CityNm0GILMER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd075644
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0752803631
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JJJ VENTURES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1028
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GILMER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0756441028
ReturnHeader/PreparerPersonGrp/PhoneNum09038435543
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN E DEAN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-03-11T18:43:49-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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