Upper 90 Inc

Analysis

Upper 90 Inc is a registered charity in United States, based in Buford, GA. It received its IRS tax-exemption ruling in April 2020, 6 years ago. Its declared purposes cover recreation and sports, which this site groups under amateur sport and recreation. The IRS classifies it as a publicly supported organisation (donations from the general public) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, Upper 90 Inc reported income of $532k and spending of $399k, leaving 25% of income unspent that year. Across the 4 years on record, from December 2020 to December 2023, income grew from $470k to $532k (+13%), an average of +4.2% a year. The sharpest change came in the year to December 2022, when income rose by 48%. Over the whole period it spent 55% of the income it received.

Among 30,892 United States charities whose main cause is amateur sport and recreation and that reported income, Upper 90 Inc sits at the 86th percentile: it is larger than about 86% of them. Against every charity in United States with reported income it ranks in the 71st percentile, and in the 75th percentile within GA. Charities of a similar size with the same main cause include Piedmont Recreational Facilities Organization ($532k), Aiken Polo Club Inc ($533k) and Gambrills-Odenton Recreation Council Incorporated ($531k).

On its Form 990 for the period ending December 2023, revenue came from contributions and grants 94% and program service revenue 4.2% of the total. Compensation of current officers, directors and key employees was $91k (23% of expenses). Other salaries and wages came to $81k. At year end it held assets of $1.2m against liabilities of $15k, net assets of $1.2m. It reported 4 employees.