Upu Inc

Nonprofit profile at a glance

EIN
883585231
IRS 990 coverage
2024–2025
Forms available
Form 990 2025
Location
Carson, CA, USA
Phone
3233377126
Rating
54
Verdict
MIXED
Rating confidence
Moderate
Sector
Alliance/Advocacy Organizations

Reported finances

Revenue
$21,740
Expenses
$22,994
Assets
$3,840
Liabilities
$12,829

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

Leadership & pay

4 people listed

People named in this filing

  • ONYEBUCHI NWAOSU (DIRECTOR)
  • ANTHONY NWOKAFOR (DIRECTOR)
  • NNENNA AKPAKA (DIRECTOR)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Upu is engaged in various humanitarian activites inlcuding, fundraising for medical missions: a sifnificant portion of thier activites involves fundraising efforts, including soliciting donations from individuals, corporations, and grant-making foundations.

What it reported doing in 2025

All activities undertaken by upu inc are designed to advance their exempt purpose, whether its organizing medical missions, promoting education, alleviating poverty, adavancing health and wellness, supporting the arts, or any other charitable mission. The activites serve to directly impact and benefit the community or cause they are dedicated to. In summary, upus intent to operate under 501(c)(3) public charity organizations is to engage in a diverse array of activites which involves volunteeers and beneficiaries, take place in various locations and frequencies, and are primarily funded through donations and grants. These activities are instrimental in advancing our charitable missions and providing valuable support to the communities and casues we serve.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 47
  • Transparency & Controls: 90
  • Accountability: 12
  • Sustainability: 31
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.2%; rating input score 54
  • Program expense ratio: 51.2%; rating input score 51
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 14th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 10th 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: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5.8%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 0.17; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 3.34; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 2.7% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 7.1% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: -40.7% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 54.2% of revenue deployed · 51.2% of spending went to programs
  • Governance: 0 of 6 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $12K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • 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 — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 54/100.
  • Review — Financial Efficiency: Program expense ratio scored 51/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.