Children Up
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Creating academic opportunities for students to become productive members of society. Children UP supports post-primary scholarships in northern Uganda starting with Senior 1 students who scored in Division 1 and 2 in the Primary Leaving Exam.
- Income
- $163,314
- Spending
- $142,150
- Spent on programs
- 57%
- Reserves
- 45.2 months of spending
- Largest source of income
- donations and private grants, 94%
- Employees
- 1
- Volunteers
- 10
- Highest pay
- $46,388, executive director
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 93 out of 100. Higher than 84% of charities in its peer group (international, under $250k).
Reserves
35 of 35Spendable reserves would cover 45.2 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 13% of income.
Income trend
15 of 15Income rose 3% on the year before.
Spending floor
8 of 1557% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 94 out of 100. Higher than 89% of charities in its peer group (international, under $250k).
Independent board
25 of 259 of 9 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (2)
- $81,451 spent. In FY2025 we are actively mentoring 51 student beneficiaries: 34 secondary students including 6 new Senior 1 students and 17 higher level students. Our two-tiered mentoring program is our most important support for students throughout their educational journey. Tuition, fees, room and board, books, supplies and mobile technology are provided. Students can be renewed annually if they maintain above average grades, follow school rules and actively communicate with our mentors. Children UP selects equal numbers of young women and young men. The Board requires a $7,200 reserve for each new Senior 1 so that 6 years of support are assured.
- Since 2008 ChildrenUP has worked with 92 scholarship beneficiaries. Our success rate is 85%. The students success is supported by our two tiered mentoring system. In FY2025 fifty-one students are currently enrolled in schools. Twenty five students have completed at least six years of support. Two students found alternative financial support. Fourteen students did not complete the program.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since October 2008.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.