THE UP FOUNDATION: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- THE UP FOUNDATION (EIN 47-1960657)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-07-29
- IRS object ID
- 202512109349200526
- Schema version
- 2024v5.2
- 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 | 2025-07-29T10:57:27-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | 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 | 2024-01-01 | 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 | 2025-07-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DANA G JACKSON CPA | PreparerPersonNm |
| PTIN | P01376180 | PTIN |
| Phone | 4348467611 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | 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 | $59,333 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $44,708 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $12,154 | ProgramServiceRevenueAmt |
| Investment Income | $27 | InvestmentIncomeAmt |
| Fundraising Gross Income | $2,444 | FundraisingGrossIncomeAmt |
| Special Events Net Income Loss | $2,444 | SpecialEventsNetIncomeLossAmt |
| Total Revenue | $59,333 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $200 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $19,446 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $0 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $34,976 | OtherExpensesTotalAmt |
| Total Expenses | $54,622 | TotalExpensesAmt |
| Excess Or Deficit For Year | $4,711 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $63,981 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $255 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $68,947 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,359 | BOYAmt |
| EOY | $70,399 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,582 | BOYAmt |
| EOY | $2,508 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,941 | BOYAmt |
| EOY | $72,907 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,960 | BOYAmt |
| EOY | $3,960 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,981 | BOYAmt |
| EOY | $68,947 | 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 | $54,622 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $54,622 | 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 | $138,716 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $51,152 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $82,964 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,472 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $44,708 | CurrentTaxYearAmt |
| Total | $331,012 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $138,716 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $51,152 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $82,964 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,472 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $44,708 | CurrentTaxYearAmt |
| Total | $331,012 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $331,012 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $150 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $27 | CurrentTaxYearAmt |
| Total | $192 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $331,204 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $144,686 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99940 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99940 | 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: 27. |
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: ADVERTISING. AMOUNT: 2,036. DESCRIPTION: GRANT EXPENDITURES. AMOUNT: 10,451. DESCRIPTION: INSURANCE. AMOUNT: 535. DESCRIPTION: PERSONAL PROPERTY & OTHER TAXES. AMOUNT: 3,172. DESCRIPTION: MEALS & ENTERTAINMENT. AMOUNT: 71. DESCRIPTION: OFFICE EXPENSES. AMOUNT: 12,525. DESCRIPTION: SUPPLIES. AMOUNT: 102. DESCRIPTION: MISCELLANEOUS. AMOUNT: 1,045. DESCRIPTION: TRAVEL. AMOUNT: 1,705. DESCRIPTION: PROGRAM MATERIALS. AMOUNT: 916. DESCRIPTION: SPECIAL EVENTS. AMOUNT: 2,418. TOTAL TO FORM 990-EZ, LINE 16: 34,976. |
| FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS | DESCRIPTION: BEGINNING BALANCE ADJUSTMENT. AMOUNT: 255. |
| FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS | DESCRIPTION: LOANS TO OTHERS. BEG. OF YEAR AMOUNT: 163. END OF YEAR AMOUNT: 89. 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: 3,960. 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 |