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Upper 90 Inc

EIN 83-3103179 · Buford, GA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong95 out of 100GovernanceFair61 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

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

Income
$528,760
Spending
$485,580
Spent on programs
86%
Reserves
29.7 months of spending
Largest source of income
donations and private grants, 92%
Employees
5
Volunteers
30
Highest pay
$81,600, founder and

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 95 out of 100. Higher than 88% of charities in its peer group (recreation and sports, $250k to $1m).

  • Reserves

    35 of 35

    Spendable reserves would cover 29.7 months of spending.

  • Debt

    20 of 20

    It owes 2% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 8% of income.

  • Income trend

    10 of 15

    Income fell 1% on the year before.

  • Spending floor

    15 of 15

    86% of spending went to programs and raising each dollar of donations cost 4 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 61 out of 100. Higher than 57% of charities in its peer group (recreation and sports, $250k to $1m).

  • Independent board

    25 of 25

    5 of 5 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, 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 (3)
  1. $415,529 spent. 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. 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.
  2. UPPER90 COVID19 EMERGENCY RESPONSE: HTTPS://VIMEO/XXX-XX-XXXX
  3. UPPER90+ MENTORING TO PROFESSIONAL, COLLEGE, CLUB, AND HIGH SCHOOL ATHLETES. WEEKLY/BIWEEKLY MENTORING FOCUSED ON SPIRITUAL, LEADERSHIP AND CHARACTER DEVELOPMENT.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. 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.

  2. 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.

  3. 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.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 2020.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. 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.