Nonprofit · EIN 47-1960657
THE UP FOUNDATION
Tax-exempt · LYNCHBURG, VA 24501
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $54,831 | $33,925 | $20,906 | $93,813 | $3,960 | $89,853 |
| December 31, 2024 | 990-EZ | $59,333 | $54,622 | $4,711 | $72,907 | $3,960 | $68,947 |
| December 31, 2023 | 990-EZ | $49,775 | $55,081 | -$5,306 | $67,941 | $3,960 | $63,981 |
| December 31, 2022 | 990-EZ | $108,164 | $107,691 | $473 | $70,803 | $4,055 | $66,748 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $37,861
- Program service revenue
- $16,968
- Investment income
- $2
Expenses
- Compensation of officers, directors and key employees
- $0
- Occupancy
- $20,260
- Printing, publications and postage
- $59
- Other expenses
- $13,606
- Program services (functional)
- $33,924
Balance sheet and other
- Total assets, start of year
- $72,907
- Total assets, end of year
- $93,813
- Total liabilities, end of year
- $3,960
- Net assets, end of year
- $89,853
- Cash, savings and investments
- $91,305
- Gross receipts
- $54,831
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RANDALL CALLOWAY | CHAIR | 2 | $0 |
| JAMES STEWART | FOUNDER/CEO/CLINICAL DIRECTOR | 2 | $0 |
| BRYAN HARNESS | MEMBER | 2 | $0 |
| DEVIN TUITT | VICE CHAIR | 2 | $0 |
| IRIS WILLIAMS | SECRETARY | 2 | $0 |
| JANET STEWART | MEMBER | 2 | $0 |
| ROBIN OYSTER | MEMBER | 2 | $0 |
| PASTOR KEITH JENNINGS | TREASURER | 2 | $0 |
| MIRIAM DAKIN | MEMBER | 2 | $0 |
| TAMRA ROBERTSON | MEMBER | 2 | $0 |
| GERALD GRIFFIN | MEMBER | 2 | $0 |
990-EZ for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RANDALL CALLOWAY | TREASURER | 2 | $0 |
| JAMES STEWART | FOUNDER/COO/CLINICAL DIREC | 2 | $0 |
| BRYAN HARNESS | CHAIR | 2 | $0 |
| DEVIN TUITT | VICE CHAIR | 2 | $0 |
| IRIS WILLIAMS | SECRETARY | 2 | $0 |
| JANET STEWART | DIRECTOR | 2 | $0 |
| ROBIN SERRO | DIRECTOR | 2 | $0 |
| JULIE FLORES | DIRECTOR | 2 | $0 |
| KAREN WESLEY | DIRECTOR | 2 | $0 |
990-EZ for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RANDALL CALLOWAY | TREASURER | 2 | $0 |
| JAMES STEWART | FOUNDER/COO/CLINICAL DIREC | 2 | $0 |
| BRYAN HARNESS | CHAIR | 2 | $0 |
| DEVIN TUITT | VICE CHAIR | 2 | $0 |
| IRIS WILLIAMS | SECRETARY | 2 | $0 |
| JANET STEWART | DIRECTOR | 2 | $0 |
| ROBIN SERRO | DIRECTOR | 2 | $0 |
| JULIE FLORES | DIRECTOR | 2 | $0 |
| KAREN WESLEY | DIRECTOR | 2 | $0 |
990-EZ for the year ended December 31, 2022: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MATT PARKER | TREASURER | 2 | $0 |
| JAMES STEWART | FOUNDER/COO/CLINICAL DIREC | 2 | $0 |
| AMY SCOTT | CHAIR | 2 | $0 |
| BRENT MCCRAW | VICE CHAIR | 2 | $0 |
| STEPHANIE EAST | SECRETARY | 2 | $0 |
| REBEKAH MELTON | DIRECTOR | 2 | $0 |
| BRUCE SLAGLE | DIRECTOR | 2 | $0 |
| BETHANY HARRISON | DIRECTOR | 2 | $0 |
| CLARENCE MCCRAY II | DIRECTOR | 2 | $0 |
| CARLTON BRAD HARRIS | DIRECTOR | 2 | $0 |
| JULIE PIERCY | DIRECTOR | 2 | $0 |
| BRANDON BOYETTE | DIRECTOR | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 2420 MEMORIAL AVE, LYNCHBURG, VA 24501-2620
- In care of
- % JAMES R STEWART - PHD
- Mailing address (990-N for 2017)
- 2420 Memorial Ave, Lynchburg VA 24501
- Signed the 990-EZ
- JAMES STEWART, CEO / FOUNDER
- Phone
- (434) 846-7611
- Website
- www.upwithrecovery.org
- Return prepared by
- DAVIDSON DOYLE & HILTON LLP
Mission
TO EMPOWER YOUNG PEOPLE TO REACH THEIR UNLIMITED POTENTIAL FREE FROM ADDICTION
Program accomplishments
- TO EMPOWER YOUNG PEOPLE TO REACH THEIR UNLIMITED POTENTIAL FREE FROM ADDICTIONExpenses $33,924
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 47-1960657
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2017
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mental health and crisis intervention (F99)
- Assets (IRS master file)
- $93,813
- Income (IRS master file)
- $54,831
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $54,831 | $33,925 | $93,813 | XML |
| 990-EZ | December 2024 | $59,333 | $54,622 | $72,907 | XML |
| 990-EZ | December 2023 | $49,775 | $55,081 | $67,941 | XML |
| 990-EZ | December 2022 | $108,164 | $107,691 | $70,803 | XML |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2017 | December 31, 2017 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 47-1960657).
Questions about THE UP FOUNDATION
- What is the EIN of THE UP FOUNDATION?
- The employer identification number (EIN) of THE UP FOUNDATION is 47-1960657.
- Is THE UP FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2017.
- Are donations to THE UP FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does THE UP FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of THE UP FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did THE UP FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of THE UP FOUNDATION?
- The 990-EZ for the year ended December 31, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does THE UP FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $54,831, expenses of $33,925 and total assets of $93,813 at year end.
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All nonprofits in LYNCHBURG · Virginia · Mental health and crisis intervention