Community transformation through the platform of the world's sport

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 83-3103179) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
Run by 30 volunteers and 5 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $230K a year · 39% of revenue · last 5 filings
A surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
86%
of spending
86% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$82K
to officers and key staff · 17% of spending
Pay to officers and key staff is 17% of spending.
Part VII, Section A
30.3 mo
of spending, in cash
30.3 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $430K
5 funders name it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$26K
2% of total assets
Liabilities are 2% of assets.
Pt X · Ln 26
Independent board members
5
of 5 voting members
5 of 5 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$529K
-0.7% vs prior year
Spent
$486K
To programs
86%
Net assets
$1.2M
By yearFY2020–FY2024
Revenue
$529K
FY2024▼ -0.7%
Tap a bar for its year
Revenue by fiscal year
FY2020$470K
FY2021$582K
FY2022$860K
FY2023$532K
FY2024$529K
Expenses
$486K
FY2024▲ +22%
Tap a bar for its year
Expenses by fiscal year
FY2020$176K
FY2021$307K
FY2022$458K
FY2023$399K
FY2024$486K
Net assets
$1.2M
FY2024▲ +5%
Tap a bar for its year
Net assets by fiscal year
FY2020$336K
FY2021$611K
FY2022$1.0M
FY2023$1.2M
FY2024$1.2M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 2020.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $416K Management & general 11% · $52K Fundraising 4% · $18K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

6 people listed on the 990; $82K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Founder and
$81,600Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Jorge Vallejo’s $82K as Founder and is at the 85th percentile of top reported officer pay among 1017 $100K–1M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Jorge Vallejo$81,600$91,350$87,000$83,700$60,300

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Upper 90 INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Empowering communities through the unifying power of soccer.

Questions for Upper 90 INC

Tap to ask. Upper 90 INC sees how many people are interested.

Your first name shows with your question. Upper 90 INC answers here, for everyone.

3 programs · $416K · in their own filed words · FY2024
01

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.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 83-3103179) · Dispute this line
$416Kprogram expense
02

Upper90+ mentoring to professional, college, club, and high school athletes. Weekly/biweekly mentoring focused on spiritual, leadership and character development.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 83-3103179) · Dispute this line
Pt IX · Ln 25 · col B
03

Upper90 Covid19 Emergency Response

HTTPS://vimeo/XXX-xx-XXXX

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 83-3103179) · Dispute this line
Pt IX · Ln 25 · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 5 funders$430K
See all 5 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$529K
Ln 12
Gifts and grantsLn 1h$488K
Investment incomeLn 3$24K
Fees for servicesLn 2g$15K
Money outPt IX
$486K
Ln 25
Programscol B$416K
Managementcol C$52K
Fundraisingcol D$18K
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$1.2M
Total assetsLn 16$1.2M
LiabilitiesLn 26$26K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$488K
Fees for servicesLn 2g$15K
Investment incomeLn 3$24K
Other incomeLn 4–11$2K
Total revenueLn 12$529K
Assets in detailPt X, end of year
CashLn 1$574K
SavingsLn 2$652K
Cash and savings togetherLn 1–2$1.2M
Land, buildings, equipmentLn 10c$8K
Total assetsLn 16$1.2M
LiabilitiesLn 26$26K
Net assetsLn 32$1.2M
OperationsPt I, VI
EmployeesI 55
VolunteersI 630
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$1.2M$1.2M
Land, buildings, equipmentLn 10c$14K$8K
Total assetsLn 16$1.2M$1.2M
LiabilitiesLn 26$15K$26K
Net assetsLn 32$1.2M$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$82K$63K$14K$5K
Other salaries and wagesLn 7$149K$115K$25K$9K
Management feesLn 11a$227$227
Legal feesLn 11b$1K$946$209$74
Accounting feesLn 11c$4K$3K$742$262
Advertising and promotionLn 12$6K$5K$998$352
Office expensesLn 13$16K$12K$3K$949
TravelLn 17$21K$16K$4K$1K
Depreciation, depletion and amortizationLn 22$7K$7K
InsuranceLn 23$7K$6K$1K$448
Other expenses (24a–d)Ln 24$192K$188K$3K$1K
Total functional expensesLn 25$486K$416K$52K$18K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Oct 21, 2025 $529K$486K$43K$1.2M 990 PDF
FY2023Filed with the IRS Nov 4, 2024 $532K$399K$133K$1.2M 990 PDF
FY2022Filed with the IRS Oct 20, 2023 $860K$458K$402K$1.0M 990 PDF
FY2021Filed with the IRS Nov 10, 2022 $582K$307K$276K$611K 990 PDF
FY2020Filed with the IRS Nov 15, 2021 $470K$176K$294K$336K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $528,760 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $498,830$488,029
I-9 Program service revenuePrior year $22,305$15,340
I-10 Investment incomePrior year $11,189$23,888
I-11 Other revenuePrior year $11$1,503
I-12 Total revenuePrior year $532,335$528,760
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $205,949$230,528
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $193,143$255,052
I-18 Total expensesPrior year $399,092$485,580
I-19 Revenue less expensesPrior year $133,243$43,180
Part VI · Governance 5 of 5 board members independent, 3 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $528,760 across 6 lines filed
VIII-1f All other contributions, gifts and grants$488,029
VIII-1h Total contributions, gifts and grants$488,029
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $15,340$15,340
VIII-3 Investment incomeExcluded from tax $23,888$23,888
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,503$1,503
VIII-12 Total revenueRelated to mission $16,843 · Excluded from tax $23,888$528,760
Part IX · Statement of functional expenses $485,580 across 11 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $62,832 · Management $13,872 · Fundraising $4,896$81,600
IX-7 Other salaries and wagesPrograms $114,674 · Management $25,318 · Fundraising $8,936$148,928
IX-11a Management feesPrograms $227$227
IX-11b Legal feesPrograms $946 · Management $209 · Fundraising $74$1,229
IX-11c Accounting feesPrograms $3,359 · Management $742 · Fundraising $262$4,363
IX-12 Advertising and promotionPrograms $4,518 · Management $998 · Fundraising $352$5,868
IX-13 Office expensesPrograms $12,177 · Management $2,689 · Fundraising $949$15,815
IX-17 TravelPrograms $15,878 · Management $3,506 · Fundraising $1,237$20,621
IX-22 Depreciation, depletion and amortizationPrograms $6,966$6,966
IX-23 InsurancePrograms $5,755 · Management $1,271 · Fundraising $448$7,474
IX-24 Other expenses (24a–d)Programs $188,197 · Management $3,172 · Fundraising $1,120$192,489
IX-25 Total functional expensesPrograms $415,529 · Management $51,777 · Fundraising $18,274$485,580
Part X · Balance sheet $1,234,041 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $732,869$573,836
X-2 Savings and temporary cash investmentsStart of year $419,734$652,285
X-10c Land, buildings and equipment, netStart of year $13,540$7,920
X-16 Total assetsStart of year $1,169,736$1,234,041
X-17 Accounts payable and accrued expensesStart of year $14,714$26,244
X-26 Total liabilitiesStart of year $14,714$26,244
X-27 Net assets without donor restrictionsStart of year $1,155,022$1,207,797
X-32 Total net assets or fund balancesStart of year $1,155,022$1,207,797
X-33 Total liabilities and net assetsStart of year $1,169,736$1,234,041
Part XI · Reconciliation of net assets $1,207,797 net assets at year end
XI-1 Total revenue$528,760
XI-2 Total expenses$485,580
XI-3 Revenue less expenses$43,180
XI-4 Net assets at start of year$1,155,022
XI-5 Net unrealized gains (losses) on investments$9,595
XI-10 Net assets at end of year$1,207,797

Form 990 e-file FY2024 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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