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UPPER LAUREL COMMUNITY ORGANIZATION INC

EIN 56-2215746 MARS HILL, NC

Browse the largest nonprofits in North Carolina

Revenue 2025
$186,483
Expenses 2025
$172,166

Program services were 1.7% of total expenses calculated — Part III's total program service expenses over total expenses, both as filed.

As filed

Subsection
03
NTEE code
P20
Classification
1000
Street
281 LAUREL VALLEY RD

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Other organizations at this address

1 other organization in the IRS Business Master File lists the same street address. matched by us

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

Mission and programs · 2025

Primary exempt purpose

ULCO operates Ebbs Chapel Community Center whose mission is to serve youth, families, and seniors with programs, activities, and essential services in the Upper Laurel Community in Mars Hill, NC.

  • Nutrition Services - 247 meals served to underprivileged seniors in this rural community. Additionally, 390 meals were delivered to seniors unable to drive. Food services and deliveries are provided by volunteers. Meals are provided by Madison County Department of Community Services.

  • Food Pantry - 311 people received food, cleaning supplies, diapers and other baby supplies, pet food, and more. This includes emergency aid during Tropical Storm Helene. Food is donated by local donors and weekly by the MANNA Food Bank out of Asheville, NC. All program operations are staffed by volunteers. No monies from grants were specifically for food pantry.

  • Exercise Room/Yoga Classes - 39 guest visits during 2024 in the newly renovated fitness room. Exercise equipment pieces were donated, and reflected in the assets on Part I, Line 19. Exercise equipment, after depreciation, is valued at $1,000. No grants were received for this specific program. Volunteers staff this weekly program.

  • Performing Arts Center - approximately 400 visitors in 20255 The PAC had limited use in 2024. No specific grants were provided for this program area. All operations were staffed by volunteers.

    Expenses $1,573 · Grants $16,660

  • Blackberry Festival is an award winning outdoor festival in July of each year. This year we counted 1200 individual vendors, visitors, and volunteers throughout the day. There are no grants to sponsor this specific program. Grants have been received for building renovations and general operating support. This festival is staffed entirely by volunteers.

    Expenses $779

  • Wood Heat Ministry provides fire wood for low-income seniors and people with disabilities. In 2025, we provided wood for heat for 350 families.

    Expenses $600

As filed on the 2025 return.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Col Robert J Smith Jr

    President

    Total calculated
    $0
    Compensation
    $0
    Benefit plans
    not reported
    Expense account
    not reported
    Hours/week
    15
  • Pamela Cody

    Vice President

    Total calculated
    $0
    Compensation
    $0
    Benefit plans
    not reported
    Expense account
    not reported
    Hours/week
    5
  • Marsha Boyd

    Treasurer

    Total calculated
    $0
    Compensation
    $0
    Benefit plans
    not reported
    Expense account
    not reported
    Hours/week
    20
  • Barbara Merrill

    Secretary

    Total calculated
    $0
    Compensation
    $0
    Benefit plans
    not reported
    Expense account
    not reported
    Hours/week
    20
  • Steve Wilcox

    Board Member at Large

    Total calculated
    $0
    Compensation
    $0
    Benefit plans
    not reported
    Expense account
    not reported
    Hours/week
    2
  • Ashley Rice

    Board Member At Large

    Total calculated
    $0
    Compensation
    $0
    Benefit plans
    not reported
    Expense account
    not reported
    Hours/week
    0
  • Billy Black

    Board Member At Large

    Total calculated
    $0
    Compensation
    $0
    Benefit plans
    not reported
    Expense account
    not reported
    Hours/week
    10
  • Stephen Forbus

    Advisory Board Member

    Total calculated
    $0
    Compensation
    $0
    Benefit plans
    not reported
    Expense account
    not reported
    Hours/week
    15

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $186,483
    Expenses
    $172,166
    Contributions
    $149,053
    Grants paid
    $6,712
  • 2024
    Revenue
    $73,143
    Expenses
    $72,729
    Contributions
    $56,792
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Form 990-N e-Postcard, tax year 2023

Tax period
1 January 2023 to 31 December 2023
Principal officer
Marsha Boyd
Mailing address
1601 SMITH CREEK RDMARS HILL NC 287545759

As filed, from the IRS e-Postcard file of 2 November 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

Other IRS files

Auto-Revocation List

  • Exemption revoked 15 May 2010, reinstated 15 May 2010.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.