Upper 90 Inc
Nonprofit profile at a glance
- EIN
- 833103179
- IRS 990 coverage
- 2020–2024
- Forms available
- Form 990 2024, Form 990-N 2019
- Location
- Buford, GA, USA
- Phone
- 4045858360
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Soccer
Reported finances
- Revenue
- $528,760
- Expenses
- $485,580
- Assets
- $1,234,041
- Liabilities
- $26,244
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Highest reported compensation
- JORGE VALLEJO (FOUNDER AND): $81,600 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To leverage the platform of the world's sport and the influence of mentor coaches to empower children to win on the field and in life. Upper90 mission in video: https://youtu.be/2pbpqzutj50
What it reported doing in 2024
Map - mentoring academy program: as a community based organization, upper90 starts soccer programs inside or in proximity of vulnerable communities in order to create access to life-giving mentor relationships and a quality sports program. Mentor coaches model and teach our lifeskills program in order to equip and empower children to face the challenges of life in a redemptive way upper90's map (mentoring academy program) is afterschool and summer soccer program in the metro atl area that equips the next generation for a life of impact both on and off the field. Our mission is to use mentor coaches to leverage the platform of the world sport--soccer, for community transformation. To accomplish this, our goals are to equip at-risk children with key life skills that will guide them, provide positive mentor relationships, create access to safe environments that promote healthy living and character development, and to empower todays youth to graduate from high schhol and become servant leaders.
Operating model
- Revenue model
- Donor-supported. 92% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 80
- Transparency & Controls: 92
- Accountability: 69
- Sustainability: 58
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 79.6%; rating input score 80
- Program expense ratio: 85.6%; rating input score 86
- Fundraising efficiency: $26.71 raised per $1 spent on fundraising; rating input score 66; 66th percentile among comparable filings
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: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 8.2%; rating input score 58; 58th percentile among comparable filings
- Total-asset coverage ratio: 2.54; rating input score 71; 71st percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 62; 62nd percentile among comparable filings
- Officer compensation ratio: 16.8%; rating input score 19; 19th percentile among comparable filings
Growth
- Program expense growth: 20.1% per year; rating input score 100; 83rd percentile among comparable filings
- Revenue growth: 1% per year; rating input score 100; 19th percentile among comparable filings
- Asset growth: 24.1% per year; rating input score 100; 86th percentile among comparable filings
Details
- Where the money goes: 79.6% of revenue deployed · 85.6% of spending went to programs
- Governance: 5 of 5 board members independent · 2 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $416K in reported program spending
- Leadership: top reported pay $82K · 6 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 4 filing years from 2020 to 2024
- 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 — Accountability: Governance controls: 5 of 7 not reported.
- Review — Sustainability: Operating margin scored 58/100.
- High — Sustainability: Officer compensation ratio scored 19/100.