Upper 90 INC EIN 83-3103179

Upper 90 INC FY2020 filing

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Empowering communities through the unifying power of soccer. For fiscal year 2020 it reported $470K in revenue, $176K in expenses, and $336K in net assets.Pt I

Type
Public charity (501(c)(3)) · Recreation & Sports
Location
Buford, GA
Website
www.upper90goal.org
Filings
5 on file (2020–2020)
Revenue
$470KFY2020
Expenses
$176K
Net assets
$336K
People
6
Filings
5
Updates
0
More identity details & actions ⌄
EIN  83-3103179 Public charity (501(c)(3)) Buford, GA
Form 990 (PDF)
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →
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Size
$100K–1M
What they do
Empowering communities through the unifying power of soccer.
Leadership
Jorge Vallejo · Founder & CEO · $60K
Money in and out
$470K revenue, $176K expenses
Bottom line
80% program efficiency
Where the money goes · FY2020
Total revenue
$470K
Pt VIII · Ln 12
Total expenses
$176K
Pt IX · Ln 25
Net assets
$336K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $294K
Where spending went · Part IX cols B–D
Program services $0.80 Management & general $0.09 Fundraising $0.10
Program efficiency
80%
of spending reaches programs
Operating runway
23.8mo
months of highly liquid reserves at operating expense rate
Surplus margin
+62%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2020 · Form 990
Revenue
$470K
FY2020
Expenses
$176K
FY2020
Total assets
$351K
FY2020
Total liabilities
$15K
FY2020
Total revenue
$470K
Pt VIII · Ln 12
Total expenses
$176K
Pt IX · Ln 25
Net assets
$336K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$294K
Total assetsPt X · Ln 16$351K
Program-expense ratioPt IX · col B80%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 45
Mission & Programs · Part III

Where the work happens

3 program services account for $142K of program spending, described in the organization's own filed words · FY2020.
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.

$142Kprogram expense
02

Upper90+

Mentoring to professional, college, club and high school athletes. WEEKLY/BIWEEKY mentoring focused on spiritual, leadership and character development.

Pt IX · col B
03

Upper90 Covid19 Emergency Response

HTTPS://VIMEO.COM/XXX-XX-XXXX

Pt IX · col B

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CUpper 90 INC
EINHdr · item D83-3103179
Principal addressHdr · item CBuford, GA
WebsiteHdr · item Jwww.upper90goal.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MGA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFRecreation & Sports (N64)
Ruling yearIRS BMFApr 2020

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b5
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Founder & CEO
$60,300Pt VII · Sec A
Board Chairman
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
$0Pt VII · Sec A

Jorge Vallejo’s $82K as Founder and is at the 86th percentile of top reported officer pay among 1018 $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 · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Jorge Vallejo$91,350
Jorge Vallejo$81,600$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.

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Statement of Revenue

Part VIII
Contributions & grants$463K · 98%
Program service revenue$7K · 2%
Contributions & grants98%$463K
Program service revenue2%$7K
Other revenue$350
Total revenueLn 12$470K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.80 Management & general $0.09 Fundraising $0.10
Program services80%$142K
Management & general9%$17K
Fundraising10%$18K
Total functional expensesLn 25$176K

Balance Sheet

Part X · end of year
CashLn 1$351K
Total assetsLn 16$351K
Total liabilitiesLn 26$15K
Total net assetsLn 32$336K
Months of cash on handcomputed23.8

Financial Metrics

Form 990 · FY2020 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $351K · Operating expenses/yr $176K
23.8 months
Where the money goes
Program services
Program services $142K · Total expenses $176K
80%
Management & General
Management & general $17K · Total expenses $176K
9%
Fundraising
Fundraising $18K · Total expenses $176K
10%
Cost to raise $1
Fundraising expense $18K · Solicited contributions $463K
$0.04 to raise $1
Where the money comes from
Contribution dependence
Contributions & grants $463K · Total revenue $470K
98%
Government reliance
Government grants — · Total revenue $470K
Earned-income share
Program service revenue $7K · Total revenue $470K
2%
Investment reliance
Investment income $0 · Total revenue $470K
0%
Program self-sufficiency
Program service revenue $7K · Total expenses $176K
4%
Growth & trend
Revenue growth (YoY)
This year $470K · Prior year —
No prior year on file
Net-asset trend (YoY)
End of year $336K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $470K · Expenses $176K
+62%
Liabilities-to-Assets
Total liabilities — · Total assets $351K
Net-asset ratio
Net assets $336K · Total assets $351K
96%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $351K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Jorge Vallejo · Reported title FOUNDER & CEO · Highest reported compensation $60K · Total expenses $176K
34%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $100K · Total expenses $176K
56%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 80%
Overhead ratio 9%
Fundraising cost ratio 4%
Legal fee ratio 0.3%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

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

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$529K revenue · ⤓ 990 PDF
FY2023$532K revenue · ⤓ 990 PDF
FY2022$860K revenue · ⤓ 990 PDF
FY2021$582K revenue · ⤓ 990 PDF
FY2020$470K revenue · viewing · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2020IRS
Classification, formation year, addressIRS Business Master File
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