The Up Foundation

Nonprofit profile at a glance

EIN
471960657
IRS 990-EZ coverage
2017–2025
Forms available
Form 990-EZ 2025, Form 990-PF 2015, Form 990-N 2017
Location
Lynchburg, VA, USA
Phone
4348467611
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Mental Health, Crisis Intervention N.E.C.

Reported finances

Revenue
$54,831
Expenses
$33,925
Assets
$93,813
Liabilities
$3,960

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • JAMES STEWART (FOUNDER/CEO/CLINICAL DIRECTOR)

People named in this filing

  • RANDALL CALLOWAY (CHAIR)
  • JAMES STEWART (FOUNDER/CEO/CLINICAL DIRECTOR)
  • BRYAN HARNESS (MEMBER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To empower young people to reach their unlimited potential free from addiction

Operating model

Revenue model
Donor-supported. 69% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 82
  • Sustainability: 70
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.9%; rating input score 62
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 38.1%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 2.77; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -7.6% per year; rating input score 0; 32nd percentile among comparable filings
  • Revenue growth: -6.5% per year; rating input score 0; 31st percentile among comparable filings
  • Asset growth: 15.1% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 61.9% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $34K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 8 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.