Upstairs Foundation

Nonprofit profile at a glance

EIN
852368929
IRS 990-EZ coverage
2023–2025
Forms available
Form 990 2024, Form 990-EZ 2025, Form 990-N 2022
Location
White House, TN, USA
Phone
6153519053
Rating
94
Verdict
STRONG
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution
Affiliation
Christianity

Reported finances

Revenue
$179,834
Expenses
$200,093
Assets
$7,514

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

Leadership & pay

4 people listed

Executive titles in this filing

  • MICHAEL POWERS (President)
  • DALE HELM (Vice President)

People named in this filing

  • MICHAEL POWERS (President)
  • DALE HELM (Vice President)
  • DEREK HAZELET (Secretary)

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

We help those around the world continue to take their best step upward, through better health, quality education, solid employment, and the power of the good news of jesus christ.

What it reported doing in 2025

We help those around the world continue to take their best step upward, through better health, quality education, solid employment and the power of the good news of jesus christ.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 99
  • Transparency & Controls: 100
  • Sustainability: 15
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 98.5%; rating input score 98

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -11.3%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 0.04; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 41.2% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: 23.4% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: -64% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 98.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $197K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 2 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Sustainability: Operating margin scored 12/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • High — Growth: Asset growth scored 0/100.