The Up Foundation
Nonprofit profile at a glance
- EIN
- 274674780
- IRS 990 coverage
- 2012–2019
- Forms available
- Form 990 2019
- Location
- Northbrook, IL, USA
- Phone
- 8475071977
- Rating
- 49
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Human Service Organizations
Reported finances
- Revenue
- $124,722
- Expenses
- $56,003
- Assets
- $306,591
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.
Leadership & pay
3 people listed
People named in this filing
- JOHN SEMMELHACK (OFFICER)
- JOEL SEMMELHACK (OFFICER)
- DIANA SEMMELHACK (OFFICER)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The purpose is to provide financial and other support to children and their families affected by a debilitating disease or disorder through family services, education, and awareness.
What it reported doing in 2019
Contributions and fundraising
Operating model
- Revenue model
- Donor-supported. 72% of the money available for current operations came from contributions and gifts.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 93
- Accountability: 70
- Sustainability: 86
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 79th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 55.1%; rating input score 94; 94th percentile among comparable filings
- Total-asset coverage ratio: 5.47; rating input score 81; 81st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 84; 84th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 71; 71st percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 6.4% per year; rating input score 100; 67th percentile among comparable filings
- Asset growth: 43.5% per year; rating input score 100; 96th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 3 of 3 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 12 of 13 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes grants
- Filing history: 8 filing years from 2012 to 2019
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- Related organizations: 4 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Accountability: Governance controls: 4 of 6 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.