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Nonprofit · EIN 47-3221272

OPERATION LIFT UP

Tax-exempt · LOUISVILLE, MS 39339

Financials

$511K$573K2025
Revenue Expenses · by fiscal year end
Financials of OPERATION LIFT UP by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$511,270$573,022-$61,752$18,615$0$18,615
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$505,404
of which government grants
$505,404
Program service revenue
$5,862
Investment income
$4
Other revenue
$0

Expenses

Grants and similar amounts paid
$289,352
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Legal fees
$65
Accounting fees
$500
Program services (functional)
$569,208
Management and general (functional)
$3,814

Balance sheet and other

Total assets, start of year
$80,367
Total assets, end of year
$18,615
Total liabilities, end of year
$0
Net assets, end of year
$18,615
Net assets without donor restrictions
$18,615
Gross receipts
$511,270
Employees
0
Year formed
2014
State of legal domicile
MS

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 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
GERALD C BRANUMPRESIDENT
Trustee or director, Officer
–$0
MICHAEL COGGINSBOARD MEMBER
Trustee or director
–$0
ROGER GADDISTREASURER
Trustee or director, Officer
–$0
RICARDO PATTERSONBOARD MEMBER
Trustee or director
–$0
IRIS TATOMSECRETARY
Trustee or director, Officer
–$0

Address and contacts

Address (IRS master file)
74 JORDAN CIR, LOUISVILLE, MS 39339-3475
Mailing address (990-N for 2018)
74 Jordan Circle, Louisville MS 39339
Principal officer (990 for 2025)
GERALD C BRANUM, 74 JORDAN CIRCLE, LOUISVILLE, MS 39339
Principal officer (990-N for 2018)
Gerald Branum, 74 Jordan Circle, Louisville MS 39339
Signed the 990
GERALD C BRANUM, PRESIDENT
Return prepared by
WATKINS WARD AND STAFFORD PLLC

Mission

OPERATION LIFT-UP EXISTS TO ASSIST PEOPLE WHO ARE TRAPPED IN A CYCLE OF POVERTY, WHO HAVE BEEN EXPLOITED BY HUMAN TRAFFIKING OR WHO ARE DISADVANTAGED AND NEED A BOOST TO USE THIER NATURAL GIFTS.

990 for the year ended December 31, 2025

Program accomplishments

  • CHILDREN'S FEEDING INITIATIVE; TOGO, WEST AFRICA. 2025 PROGRAM FED 6400 PRIMARY SCHOOL CHILDREN A DAY
    Expenses $368,689 · grants $88,833 · revenue $5,862
  • ORPHANAGE SUPPORT AND DEVELOPMENT , 30 CHILDREN UNDER 5 YEARS OF AGE, ASSIST ORPHANAGE TO BECOME SELF SUFFICIENT SOLINYOGOBU FOOD - SOLINYOGOBOU IS AN ORPHANAGE LOCATED IN SOKODE, TOGO. OLU SUPPORT PROVIDES MILK FORMULA FOR INFANTS AND FOOD FOR THE OTHER CHILDREN.
    Expenses $45,553 · grants $45,553
  • SANITATION PROJECT - ADDED TOILET AND HANDWASHING STATIONS AT PRIMARY SCHOOL ESMAS MOTIVATION IS TO SHARE THE LOVE OF CHRIST WITH THE PEOPLE OF AFRICA BY PROVIDING HOUSING, FOOD, EDUCATION, SPIRITUAL ENCOURAGEMENT AND LOVE FOR ORPHANS AND VULNERABLE CHILDREN, AND ESTABLISHING SUSTAINABLE PROGRAMS TO ASSIST POVERTY-STRICKEN FAMILIES TO BE SELF-SUPPORTING. (EBENEZER GRACE)
    Expenses $63,304 · grants $63,304
  • CONSTRUCTION OF MATERNITY CLINIC. CLINIC WILL ASSIST THE POPULATION OF THE SECOND LARGEST CITY IN TOGO FOCUSING ON CARE FOR MOTHER AND CHILD KOHIMA DRUG & ALCOHOL REHAB-THIS REHABILITATION CENTER IS LOCATED IN KOHIMA, NAGALAND, INDIA. THE CAPACITY OF THIS CENTER HAS BEEN 15. THERE IS LONG WAITING LIST OF MEN NEEDING THE SERVICES PROVIDED BY TH CENTER. OLU IS INVESTING TO EXPAND THE FACILITY TO 30 BEDS. THE PROJECT IS IN THE FINISHING STAGE. FAMILIES (WOMEN AND CHILDREN) ARE SUFFERING IN POVERTY AND LACK OF BASIC NEEDS BECAUSE OF THE HEAD OF HOUSEHOLD ADDICTION. INNOVATIVE FARMING DEVELOPMENT-THIS INITIATIVE HAS CREATED VEGESTABLE GARDENS IN PRIMARY SCHOOLS TO SUPPLEMENT THE CHILDREN'S FEEDING PROGRAM. THE GARDENS ALSO SERVE AS AN EDUCATIONAL COMPONENT IN CERTAIN OF THE SCHOOLS. GIRLS EDUCATION INITIATIVE-THIS IS A NEW INITIATIVE STARTED IN 2025 TO ASSIST ORPHAN GIRLS ENROLLMENT IN PRIMARY SCHOOL. WE CONCENTRATE RURAL VILLAGES WHERE POVERTY IS A REAL PROBLEM. BOYS GET PRIORITY FOR SCHOOLING IF THEIR FAMILY CAN AFFORD SCHOOLING. IN 2025 OLU ASSISTED 312 GIRLS ENROLLMENT. THE 2026 GOAL IS A 1000 GIRLS ALSO EXPANDING TO THE POOREST OF THE POOR. FRIENDS OF OPERATION LIFT UP-IN 2025 OLU BECAME THE FISCAL SPONSOR OF THIS GROUP. THE GROUP IS COMPOSED OF SOME LADIES WHO SHARE THE SAME GOALS AS OLU. IN 2025 THEY PROVIDED ABOUT 1000 SMALL INDIVIDUAL CHALK BOARDS AND CHALK (THESE ARE USED BY YOUNG STUDENTS TO PRACTICE THEIR WRITING, MATH, ETC IN THEIR CLASSROOM). THEY SPONSORED THE CONSTRUCTION OF A CLASSROOM FOR KINDERGARDEN AGE CHILDREN. THEY FUND THE INNOVATIVE FARMING NOTED ABOVE. IN 2026 THE INNOVATIVE FARMING DEVELOPMENT WILL BE COMBINED WITH THE FRIENDS OF OPERATION LIFT UP. CONSTRUCTION PROJECTS-OLU ASSISTS IN THE CONSTRUCTION/RENOVATION OF SCHOOL BUILDINGS ENABLING THE EDUCATION OF CHILDREN.
    Expenses $91,662 · grants $91,662

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
47-3221272
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
2015
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Human services (P20)
Assets (IRS master file)
$18,615
Income (IRS master file)
$511,270

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025–––IRS
990December 2024–––IRS
990December 2023$255,217$335,640$134,149IRS
990December 2022$347,423$348,034$214,572IRS
990December 2021–––IRS
990December 2020–––IRS
990-N for 2018
Officer: Gerald Branum
December 31, 2018≤ $50,000 receipts––e-Postcard

990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.

Questions about OPERATION LIFT UP

What is the EIN of OPERATION LIFT UP?
The employer identification number (EIN) of OPERATION LIFT UP is 47-3221272.
Is OPERATION LIFT UP tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
Are donations to OPERATION LIFT UP tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does OPERATION LIFT UP 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 OPERATION LIFT UP 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 OPERATION LIFT UP last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of OPERATION LIFT UP?
The 990 for the year ended December 31, 2025 names GERALD C BRANUM.
Who are the officers and directors of OPERATION LIFT UP?
The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
How much revenue does OPERATION LIFT UP have?
On its 990 for the year ended December 31, 2025 it reported revenue of $511,270, expenses of $573,022 and total assets of $18,615 at year end.

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