UPWARD UNLIMITED: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- UPWARD UNLIMITED (EIN 57-1031173)
- Tax period
- 2009-06-01 to 2010-05-31
- Filed
- 2011-04-16
- IRS object ID
- 201141069349300704
- Schema version
- 2009v1.7
- 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
- Form 990
- Schedule A
- Schedule D
- Schedule F
- Schedule I
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-04-16T15:09:23-05:00 | Timestamp |
| Tax Period End Date | 2010-05-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 972 Emerson Parkway STE A | AddressLine1 |
| City | Greenwood | City |
| State | IN | State |
| ZIP Code | 46143 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-06-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 571031173 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Upward Unlimited | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | UPWA | NameControl |
| Phone | 8649495700 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 198 White Star Point | AddressLine1 |
| City | Spartanburg | City |
| State | SC | State |
| ZIP Code | 29301 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Pamela Westbrooks | Name |
| Title | SR VP of Ministry Support | Title |
| Phone | 8649495700 | Phone |
| Date Signed | 2011-04-16 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Dave Moja | Name |
| Phone | 3178852620 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
Doing Business As DoingBusinessAs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Upward Sports | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Gregory McCaslin | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 198 White Star Point | AddressLine1 |
| City | Spartanburg | City |
| State | SC | State |
| ZIP Code | 29301 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 29766544 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.upward.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1995 | YearFormation |
| State Legal Domicile | SC | StateLegalDomicile |
| Activity Or Mission Description | Upward is a non-denominational Christian sports ministry for children run by more than 2,600 churches worldwide. Currently, more than 546,506 children in 46 states and four countries participate in Upward sports leagues. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 5 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 3 | NbrIndependentVotingMembers |
| Total Nbr Employees | 108 | TotalNbrEmployees |
| Total Nbr Volunteers | 4 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Current Year | 6209 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 137130 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 460350 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 6419 | InvestmentIncomePriorYear |
| Investment Income Current Year | -18290 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 1896300 | OtherRevenuePriorYear |
| Other Revenue Current Year | 17662434 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 2039849 | TotalRevenuePriorYear |
| Total Revenue Current Year | 18110703 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 144094 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 401003 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 2459277 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 6838428 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2183884 | OtherExpensePriorYear |
| Other Expenses Current Year | 8648788 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 4787255 | TotalExpensesPriorYear |
| Total Expenses Current Year | 15888219 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -2747406 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 2222484 | RevenuesLessExpensesCY |
| Total Assets BOY | 28552650 | TotalAssetsBOY |
| Total Assets EOY | 30385983 | TotalAssetsEOY |
| Total Liabilities BOY | 1262174 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 873023 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 27290476 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 29512960 | NetAssetsOrFundBalancesEOY |
| Mission Description | Upward equips churches to connect with families in their communities through sports. Upward leagues help build athletic skills, values, self-confidence and a life-long love of sports. Upward also provides resources to help young athletes grow spiritually beyond the field. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 11144469 | Expense |
| Grants | 401003 | Grants |
| Revenue | 18122784 | Revenue |
| Description | Upward is a non-denominational Christian sports ministry for children that teaches skills for the sports arena and values for life. Upward equips the local church, both in the U.S. and in foreign countries, to connect with children and their families through sports, offering basketball, cheerleading for basketball, soccer, flag football, cheerleading for flag football, and sports camps in 2009. Upward also subsidizes sports leagues and camps in other countries. | Description |
| Total Program Service Expense | 11144469 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 1 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 1 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 32 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 108 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 1 | ForeignFinancialAccount |
| Name Of Foreign Country | SF | NameOfForeignCountry |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Nbr Voting Governing Body Members | 5 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 3 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | SC | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Upward Unlimited- Pamela Westbrooks | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 8649495700 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 198 White Star Point | AddressLine1 |
| City | Spartanburg | City |
| State | SC | State |
| ZIP Code | 29301 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (12 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| Gregory McCaslin | |||||||
| President | 50.00 | X | X | 280218 | 0 | 85996 | |
| Bob Caldwell | |||||||
| Board Member | 5.00 | X | 0 | 0 | 0 | ||
| Hugh Brantley | |||||||
| Treasurer | 5.00 | X | X | 0 | 0 | 0 | |
| Tully Brewer | |||||||
| Vice Chair | 5.00 | X | X | 0 | 0 | 0 | |
| Coleman Young | |||||||
| Chairman of Board | 5.00 | X | X | 0 | 0 | 0 | |
| William Palmer | |||||||
| Exec. VP | 50.00 | X | 183361 | 0 | 10979 | ||
| Pamela Westbrooks | |||||||
| Sr. VP | 50.00 | X | 130611 | 0 | 8020 | ||
| Brooke Petty | |||||||
| Executive Assistant | 45.00 | X | 51975 | 0 | 4229 | ||
| Terry Smith | |||||||
| Sr. VP | 50.00 | 144415 | 0 | 3852 | X | ||
| Shane McKenzie | |||||||
| Sr. VP | 50.00 | 132199 | 0 | 8336 | X | ||
| Clay Shill | |||||||
| VP | 50.00 | 130527 | 0 | 10302 | X | ||
| Chris Byrd | |||||||
| VP | 50.00 | 112794 | 0 | 9661 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1166100 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 141375 | TotalOtherCompensation |
| Number Individuals GT100 K | 7 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Proactive Technology LLC | |||||
| 631 S Main Street Suite 401 | Greenville | SC | 29601 | Software Design & Dev. | 176000 |
| Holme Roberts & Owen LLP | |||||
| PO Box 1618 | Denver | CO | 80201 | Attorney | 175355 |
| The DeMoss Group Inc | |||||
| 3343 Peachtree Road NE Suite 1000 | Atlanta | GA | 30326 | Public Relations | 163897 |
| Stover Software Architects LLC | |||||
| PO Box 93 | Seneca | SC | 29679 | Software Design & Dev. | 152855 |
| Foxfire Technologies Corp | |||||
| 209 N Main St 220 | Greenville | SC | 29601 | Software Implementation | 152569 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 7 | NumberOfContractorsGT100K |
| All Other Contributions | 6209 | AllOtherContributions |
| Total Contributions | 6209 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Conference Fee Revenue | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 460350 | TotalRevenueColumn |
| Related Or Exempt Function Income | 460350 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 460350 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 24050 | TotalRevenueColumn |
| Exclusion | $24,050 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 3365 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 45705 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -42340 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -42340 | TotalRevenueColumn |
| Exclusion | -$42,340 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 29258476 | GrossSalesOfInventory |
| Cost Of Goods Sold | 11610136 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 17648340 | TotalRevenueColumn |
| Related Or Exempt Function Income | 17648340 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Other Income | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 14094 | TotalRevenueColumn |
| Related Or Exempt Function Income | 14094 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 14094 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 18110703 | TotalRevenueColumn |
| Related Or Exempt Function Income | 18122784 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | -$18,290 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 166299 | Total |
| Program Services | 166299 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 234704 | Total |
| Program Services | 234704 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 737459 | Total |
| Program Services | 273643 | ProgramServices |
| Management And General | 463816 | ManagementAndGeneral |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 117162 | Total |
| Program Services | 99067 | ProgramServices |
| Management And General | 18095 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5036474 | Total |
| Program Services | 3389335 | ProgramServices |
| Management And General | 1647139 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 91626 | Total |
| Management And General | 91626 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 419626 | Total |
| Program Services | 284248 | ProgramServices |
| Management And General | 135378 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 436081 | Total |
| Program Services | 272803 | ProgramServices |
| Management And General | 163278 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 177435 | Total |
| Program Services | 152722 | ProgramServices |
| Management And General | 24713 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 313304 | Total |
| Program Services | 45058 | ProgramServices |
| Management And General | 268246 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40800 | Total |
| Management And General | 40800 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 335858 | Total |
| Program Services | 259907 | ProgramServices |
| Management And General | 75951 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 250622 | Total |
| Management And General | 250622 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 420132 | Total |
| Program Services | 225792 | ProgramServices |
| Management And General | 194340 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 272112 | Total |
| Program Services | 204084 | ProgramServices |
| Management And General | 68028 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 184820 | Total |
| Program Services | 128060 | ProgramServices |
| Management And General | 56760 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 896102 | Total |
| Program Services | 820840 | ProgramServices |
| Management And General | 75262 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 150845 | Total |
| Program Services | 132431 | ProgramServices |
| Management And General | 18414 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1192340 | Total |
| Program Services | 1013489 | ProgramServices |
| Management And General | 178851 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 146687 | Total |
| Program Services | 124684 | ProgramServices |
| Management And General | 22003 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| Inv. obsolescence | 1330455 | 1330455 | |
| Freight | 1052177 | 990238 | 61939 |
| Training | 668071 | 578891 | 89180 |
| Telephone | 293869 | 89547 | 204322 |
| Repairs & Main. | 161320 | 137122 | 24198 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 761839 | Total |
| Program Services | 191050 | ProgramServices |
| Management And General | 570789 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15888219 | Total |
| Program Services | 11144469 | ProgramServices |
| Management And General | 4743750 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8109146 | BOY |
| EOY | 11445784 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 261204 | BOY |
| EOY | 152942 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5134647 | BOY |
| EOY | 2756498 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 322497 | BOY |
| EOY | 213709 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 19554054 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 4447540 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14639356 | BOY |
| EOY | 15106514 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 250000 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 85800 | BOY |
| EOY | 460536 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28552650 | BOY |
| EOY | 30385983 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1186685 | BOY |
| EOY | 817313 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 75489 | BOY |
| EOY | 55710 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1262174 | BOY |
| EOY | 873023 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27290476 | BOY |
| EOY | 29512960 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27290476 | BOY |
| EOY | 29512960 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28552650 | BOY |
| EOY | 30385983 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 30704 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 9473 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 17662 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 8273 | CurrentTaxYearMinus1Year |
| Current Tax Year | 6209 | CurrentTaxYear |
| Total | 72321 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 22294963 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 24572201 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 28647512 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 28501910 | CurrentTaxYearMinus1Year |
| Current Tax Year | 29258476 | CurrentTaxYear |
| Total | 133275062 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 22325667 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 24581674 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 28665174 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 28510183 | CurrentTaxYearMinus1Year |
| Current Tax Year | 29264685 | CurrentTaxYear |
| Total | 133347383 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 133347383 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 73526 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 336627 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 149740 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 91892 | CurrentTaxYearMinus1Year |
| Current Tax Year | 24050 | CurrentTaxYear |
| Total | 675835 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 73526 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 336627 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 149740 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 91892 | CurrentTaxYearMinus1Year |
| Current Tax Year | 24050 | CurrentTaxYear |
| Total | 675835 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 4703 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 4656 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 21845 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 12142 | CurrentTaxYearMinus1Year |
| Current Tax Year | 14094 | CurrentTaxYear |
| Total | 57440 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 22403896 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 24922957 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 28836759 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 28614217 | CurrentTaxYearMinus1Year |
| Current Tax Year | 29302829 | CurrentTaxYear |
| Total | 134080658 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.99450 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.99410 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00500 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.00540 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6420328 | OtherCostOrOtherBasis |
| Book Value | 6420328 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 7557776 | OtherCostOrOtherBasis |
| Depreciation | 1406599 | Depreciation |
| Book Value | 6151177 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5575950 | OtherCostOrOtherBasis |
| Depreciation | 3040941 | Depreciation |
| Book Value | 2535009 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 15106514 | TotalOfBookValueLandBuildings |
| Total Revenue | 18110703 | TotalRevenue |
| Total Expenses | 15888219 | TotalExpenses |
| Excess Or Deficit For Year | 2222484 | ExcessOrDeficitForYear |
| Total Adjustments | 0 | TotalAdjustments |
| Excess Or Deficit Per FS | 2222484 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 33450234 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 3687056 | OtherRevenues |
| Revenue Not Rptd F990 | 3687056 | RevenueNotRptdF990 |
| Revenue Subtotal | 29763178 | RevenueSubtotal |
| Other Revenues Not Included | -11652475 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | -11652475 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 18110703 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 34009014 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 6468320 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 6468320 | ExpensesNotRptdF990 |
| Expenses Subtotal | 27540694 | ExpensesSubtotal |
| Other Expenses Not Included | -11652475 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | -11652475 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 15888219 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part X: | Description of Uncertain Tax Positions Under FIN 48: | On February 1, 2009, Upward adopted the new provisions of the Income Tax topic of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC). These provisions clarify the accounting for uncertainty in tax positions and prescribe guidance related to the consolidated financial statements recognition and measurement of a tax position taken or expected to be taken in a tax return. The tax benefit from an uncertain tax position is only recognized in the consolidated statements of financial position if the tax position is more likely than not to be sustained upon an examination, based on the technical merits of the position. Interest and penalties, if any, are included in expenses in the consolidated statements of activities. As of May 31, 2010, Upward had no material uncertain income tax positions that qualify for recognition or disclosure in the consolidated financial statements. |
| Part XII, Line 2d - Other Adjustments: | Less: Gross revenue reported on short-year return: 3619804. Less: Removal of subsidiary activity- net: 67252. | |
| Part XII, Line 4b - Other Adjustments: | Less: Loss on property disposal reported on Part VIII, Line 7d: -42339. Less: Cost of goods sold reported on Part VIII, Line 10b: -11610136. | |
| Part XIII, Line 2d - Other Adjustments: | Less: Gross expenses reported on short-year return: 6367210. Less: Removal of subsidiary activity- net: 101110. | |
| Part XIII, Line 4b - Other Adjustments: | Less: Loss on property disposal reported on Part VIII, Line 7d: -42339. Less: cost of goods sold reported on Part VIII, Line 10b: -11610136. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 1 | GrantRecordsMaintained |
Accts Actvs Out US Table AcctsActvsOutUSTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Sub-Saharan Africa | Region |
| Number Of Offices | 1 | NumberOfOffices |
| Number Of Employees | 4 | NumberOfEmployees |
| Type Of Activities Conducted | Grant to affiliated organization in the region | TypeOfActivitiesConducted |
| Total Expenditures | 234704 | TotalExpenditures |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Offices | 1 | TotalNumberOfOffices |
| Total Number Of Employees | 4 | TotalNumberOfEmployees |
| Total Amount Spent | 234704 | TotalAmountSpent |
Grants To Orgs Outside US GrantsToOrgsOutsideUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Sub-Saharan Africa | Region |
| Purpose Of Grant | Enables ministry to operate in South Africa | PurposeOfGrant |
| Amount Of Cash Grant | 215673 | AmountOfCashGrant |
| Manner Of Cash Disbursement | Wire Transfer | MannerOfCashDisbursement |
| Amount Of Non Cash Assistance | 19031 | AmountOfNonCashAssistance |
| Description Of Non Cash Assistance | Inventory | DescriptionOfNonCashAssistance |
| Method Of Valuation | Cost | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of501c3 Orgs | 1 | TotalNumberOf501c3Orgs |
| Total Number Of Other Orgs | 0 | TotalNumberOfOtherOrgs |
Form990 Schedule F Part IV Form990ScheduleFPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants Outside the U.S.: | Identifier |
| Explanation | Schedule F, Part I, Line 2: Upward Unlimited oversees Upward Sport, SA (USSA) to ensure the integrity of Upward's mission and brand is protected in South Africa. Upward assists with funding so that USSA can establish a presence in South Africa. The Upward Board of Directors establishes direction and Upward works with the USSA team to create strategic long-term and annual plans as well as budgets each fiscal year. There are internal controls and internal audit procedures in place to ensure proper use of funds. Upward reviews monthly financial statements that are prepared by a third party bookkeeper in South Africa. An annual financial audit is conducted by an accounting firm in South Africa. There are regular USSA Board meetings to review the organization as well. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable (4 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Purpose Of GrantPurposeOfGrant |
|---|---|---|---|---|---|---|---|
| First Baptist Church | |||||||
| 11905 Highway 92 | Woodstock | GA | 30188 | 580951257 | 501(c)(3) | 10000 | To support mission opportunity |
| Mobile Meals of Spartanburg | |||||||
| Po Box 461 | Spartanburg | SC | 29304 | 570653452 | 501(c)(3) | 5000 | To support Christian ministries in our community |
| Mount Calvary Church | |||||||
| 625 Holly Street | Elizabethtown | PA | 17022 | 231680232 | 501(c)(3) | 5000 | Support of league for current church partner |
| South Carolina Christian Foundation | |||||||
| 198 White Star Point | Spartanburg | SC | 29301 | 582362123 | 501(c)(3) | 75000 | To support Christian ministries in our community |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 4 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 0 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, Part I, Line 2: The organization chooses recipients based on established criteria. Representatives from the organization visit recipients of significant donations observing operations and the use of the donated inventory items for intended purposes. Upward Unlimited provides other grants and assistance not presented on this schedule because the amounts did not meet the threshold requirements for reporting. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | X | FirstClassOrCharterTravel |
| Travel For Companions | X | TravelForCompanions |
| Idemnification Gross Up Payments | X | IdemnificationGrossUpPayments |
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Gregory McCaslin | |||||||||||||
| 140283 | 0 | 40000 | 0 | 99935 | 0 | 6873 | 0 | 79123 | 0 | 366214 | 0 | 0 | 0 |
| William Palmer | |||||||||||||
| 142659 | 0 | 35000 | 0 | 5702 | 0 | 4070 | 0 | 6909 | 0 | 194340 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Supplemental Information | Identifier |
| Return Reference | Part III | ReturnReference |
| Explanation | Housing Allowance - As a minister of the gospel, the President is provided a minister's housing allowance. The allowance is included in Schedule J, Part II, Column D. Charter Flight- During the tax year, the President utilized a charter flight service in order to meet several speaking/meeting commitments over a short period of time in remote meeting locations. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| Hugh Brantley | |||
| See Schedule O Son of Hugh Brantley, Board Member | 88360 | W-2 Wages | 0 |
| Leslie McCaslin | |||
| See Schedule O Wife of Gregory McCaslin, President | 13170 | W-2 Wages | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| Form 990, Part VI, Section B, line 11 | Form 990 is prepared by an independent CPA and reviewed by Upward top management. The return is then forwarded to the audit committee for review and approval. The reviewed Form 990 is also forwarded to the Board of Directors prior to filing. | |
| Form 990, Part VI, Section B, line 12c | Upward's conflict of interest policy is reviewed and approved annually. All Board members, officers, and VPs are required to agree to and sign the policy annually. The policy is detailed in the team member guidebook, which every employee is required to read and indicate by signature that he/she understand the policy. | |
| Form 990, Part VI, Section B, line 15 | Upward's non-salaried Board of Directors works with a third party, Philip Blount and Associates, Inc. to ensure reasonable compensation of Upward employees. This Firm also conducts an annual compensation analysis, comparing Upward officers' compensation to similar organizations, and recommends to the Board annual compensation for all officers. During the Board's compensation discussion and vote, no employee, including the President or family member of any employee, is present. | |
| Form 990, Part VI, Section C, line 19 | Audited financial statements are made available to the public on Upward's website at www.upward.org. | |
| Though not required by law to have a financial audit, the Upward Board chooses to conduct an annual audit. Further, the organization has an audit committee that assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year. | Explanation of Responsibility |
Schedule R IRS990ScheduleR
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Upward Fan | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 198 White Star Point | AddressLine1 |
| City | Spartanburg | City |
| State | SC | State |
| ZIP Code | 29301 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activity | Retail Sales | PrimaryActivity |
| Legal Domicile State | SC | LegalDomicileState |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Upward Unlimited | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Entity | C | TypeOfEntity |
| Share Of Total Income | 8456 | ShareOfTotalIncome |
| Share Of EOY Assets | 215430 | ShareOfEOYAssets |
| Percentage Ownership | 1.00000 | PercentageOwnership |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 1 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved |
|---|---|
| Upward Enterprises dba Upward Fan | |
| B | 250000 |
| Upward Enterprises dba Upward Fan | |
| P | 20251 |
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