THE UP FOUNDATION: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- THE UP FOUNDATION (EIN 47-1960657)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-14
- IRS object ID
- 202423199349202792
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-14T11:52:10-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 541953476 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVIDSON DOYLE & HILTON LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 800 | AddressLine1Txt |
| City | LYNCHBURG | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 245050800 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 471960657 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE UP FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | UPFO | BusinessNameControlTxt |
| Phone | 4348467611 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2420 MEMORIAL AVENUE | AddressLine1Txt |
| City | LYNCHBURG | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 24501 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES STEWART | PersonNm |
| Person Title | CEO / FOUNDER | PersonTitleTxt |
| Phone | 4348468822 | PhoneNum |
| Signature | 2024-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | AMY A GALLAGHER CPA | PreparerPersonNm |
| PTIN | P00884747 | PTIN |
| Phone | 4348467611 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Gross Receipts | $49,775 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $13,472 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $31,464 | ProgramServiceRevenueAmt |
| Investment Income | $7 | InvestmentIncomeAmt |
| Fundraising Gross Income | $4,832 | FundraisingGrossIncomeAmt |
| Special Events Net Income Loss | $4,832 | SpecialEventsNetIncomeLossAmt |
| Total Revenue | $49,775 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $3,750 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $21,381 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $0 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $29,950 | OtherExpensesTotalAmt |
| Total Expenses | $55,081 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$5,306 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $66,748 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $2,539 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $63,981 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,221 | BOYAmt |
| EOY | $65,359 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,582 | BOYAmt |
| EOY | $2,582 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,803 | BOYAmt |
| EOY | $67,941 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,055 | BOYAmt |
| EOY | $3,960 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,748 | BOYAmt |
| EOY | $63,981 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | TO EMPOWER YOUNG PEOPLE TO REACH THEIR UNLIMITED POTENTIAL FREE FROM ADDICTION | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | TO EMPOWER YOUNG PEOPLE TO REACH THEIR UNLIMITED POTENTIAL FREE FROM ADDICTION | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $0 | GrantsAndAllocationsAmt |
| Program Service Expenses | $55,081 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $55,081 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (9 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| RANDALL CALLOWAY | ||||
| TREASURER | 2.00 | $0 | $0 | $0 |
| JAMES STEWART | ||||
| FOUNDER/COO/CLINICAL DIREC | 2.00 | $0 | $0 | $0 |
| BRYAN HARNESS | ||||
| CHAIR | 2.00 | $0 | $0 | $0 |
| DEVIN TUITT | ||||
| VICE CHAIR | 2.00 | $0 | $0 | $0 |
| IRIS WILLIAMS | ||||
| SECRETARY | 2.00 | $0 | $0 | $0 |
| JANET STEWART | ||||
| DIRECTOR | 2.00 | $0 | $0 | $0 |
| ROBIN SERRO | ||||
| DIRECTOR | 2.00 | $0 | $0 | $0 |
| JULIE FLORES | ||||
| DIRECTOR | 2.00 | $0 | $0 | $0 |
| KAREN WESLEY | ||||
| DIRECTOR | 2.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Organization | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2420 MEMORIAL AVENUE | AddressLine1Txt |
| City | LYNCHBURG | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 24501 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4348467611 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $173,752 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $138,716 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $51,152 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $82,964 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,472 | CurrentTaxYearAmt |
| Total | $460,056 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $173,752 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $138,716 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $51,152 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $82,964 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,472 | CurrentTaxYearAmt |
| Total | $460,056 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $460,056 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $131 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $150 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7 | CurrentTaxYearAmt |
| Total | $296 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $460,352 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $151,608 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99940 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99930 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990-EZ, Part I, Line 4 - Other Investment Income | Description: INTEREST. Amount: 7. |
| Form 990-EZ, Part I, Line 16 - Other Expenses | Description: ADVERTISING. Amount: 1,963. Description: GRANT EXPENDITURES. Amount: 303. Description: DUES & SUBSCRIPTIONS. Amount: 51. Description: INSURANCE. Amount: 2,264. Description: MEALS & ENTERTAINMENT. Amount: 85. Description: OFFICE EXPENSES. Amount: 23,579. Description: MISCELLANEOUS. Amount: 942. Description: TRAVEL. Amount: 763. Total to Form 990-EZ, line 16: 29,950. |
| Form 990-EZ, Part I, Line 20 - Other Changes in Net Assets | Description: BEGINNING BALANCE ADJUSTMENT. Amount: 2,539. |
| Form 990-EZ, Part II, Line 24 - Other Assets | Description: LOANS TO OTHERS. Beg. of Year Amount: 163. End of Year Amount: 163. Description: Other Depreciable Assets. Beg. of Year Amount: 2,419. End of Year Amount: 2,419. |
| Form 990-EZ, Part II, Line 26 - Other Liabilities | Description: OTHER CURRENT LIABILITIES. Beg. of Year Amount: 4,055. End of Year Amount: 3,960. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract. | DeclarationDesc |