Nonprofit · EIN 85-2368929
UPSTAIRS FOUNDATION
Tax-exempt · WHITE HOUSE, TN 37188
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $179,834 | $200,093 | -$20,259 | $7,514 | – | $7,514 |
| December 31, 2024 | 990 | $199,226 | $210,836 | -$11,610 | $27,773 | $0 | $27,773 |
| December 31, 2023 | 990-EZ | $104,300 | $76,978 | $27,322 | $39,383 | – | $39,383 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $150,299
- Net income from fundraising events
- $29,535
Expenses
- Grants and similar amounts paid
- $197,091
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $1,456
- Printing, publications and postage
- $578
- Other expenses
- $968
- Program services (functional)
- $197,091
Balance sheet and other
- Total assets, start of year
- $27,773
- Total assets, end of year
- $7,514
- Total liabilities, end of year
- –
- Net assets, end of year
- $7,514
- Cash, savings and investments
- $7,039
- Gross receipts
- $186,592
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 |
|---|---|---|---|
| MICHAEL POWERS | President | 1 | $0 |
| DALE HELM | Vice President | 1 | $0 |
| DEREK HAZELET | Secretary | 1 | $0 |
| KIM POWERS | Treasurer | 5 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL POWERS | President Officer | 1 | $0 |
| DALE HELM | Vice President Officer | 1 | $0 |
| DEREK HAZELET | Secretary Officer | 1 | $0 |
| KIM POWERS | Treasurer Officer | 5 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL POWERS | President | 1 | $0 |
| DALE HELM | Vice President | 1 | $0 |
| DEREK HAZELET | Secretary | 1 | $0 |
| KIM POWERS | Treasurer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 2449 UNION RD, WHITE HOUSE, TN 37188-5238
- In care of
- % MICHAEL POWERS
- Mailing address (990-N for 2022)
- 2449 Union Road, White House TN 37188
- Principal officer (990-N for 2022)
- Kimberly Powers, 2449 Union Road, White House TN 37188
- Signed the 990-EZ
- KIM POWERS, Treasurer
- Phone
- (615) 351-9053
- Website
- www.upstairsfoundation.org
- Return prepared by
- Davis Brown & Company PLLC
Mission
WE HELP THOSE AROUND THE WORLD CONTINUE TO TAKE THEIR BEST STEP UPWARD, THROUGH BETTER HEALTH, QUALITY EDUCATION, SOLID EMPLOYMENT, AND THE POWER OF THE GOOD NEWS OF JESUS CHRIST.
Program accomplishments
- WE HELP THOSE AROUND THE WORLD CONTINUE TO TAKE THEIR BEST STEP UPWARD, THROUGH BETTER HEALTH, QUALITY EDUCATION, SOLID EMPLOYMENT AND THE POWER OF THE GOOD NEWS OF JESUS CHRIST.Expenses $197,091
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 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 85-2368929
- 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
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- International, foreign affairs and national security (Q12)
- Assets (IRS master file)
- $7,514
- Income (IRS master file)
- $186,592
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $179,834 | $200,093 | $7,514 | XML |
| 990 | December 2024 | $199,226 | $210,836 | $27,773 | XML |
| 990-EZ | December 2023 | $104,300 | $76,978 | $39,383 | XML |
| 990-N for 2022 Officer: Kimberly Powers | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Michael Powers | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
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 85-2368929).
Questions about UPSTAIRS FOUNDATION
- What is the EIN of UPSTAIRS FOUNDATION?
- The employer identification number (EIN) of UPSTAIRS FOUNDATION is 85-2368929.
- Is UPSTAIRS FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to UPSTAIRS FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does UPSTAIRS 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 UPSTAIRS 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 UPSTAIRS 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 is the principal officer of UPSTAIRS FOUNDATION?
- The 990-N for 2022 names Kimberly Powers.
- Who are the officers and directors of UPSTAIRS FOUNDATION?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does UPSTAIRS FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $179,834, expenses of $200,093 and total assets of $7,514 at year end.
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All nonprofits in WHITE HOUSE · Tennessee · International, foreign affairs and national security