2024-04-04T14:59:16-05:00 2023-09-30 204193611 Batts Morrison Wales & Lee PA 801 North Orange Avenue Suite 800 Orlando FL 32801 990 2022-10-01 571031173 Upward Unlimited UPWA 8649495700 198 White Star Point Spartanburg SC 29301 Amie Busbee CFO and Assistant Treasurer 8649495700 2024-04-04 1 Amie Busbee 999009999 0 Kaylyn A Varnum P01691975 4077706000 2024-02-29 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Upward Sports Kevin Drake 198 White Star Point Spartanburg SC 29301 49913058 0 6161 X www.upward.org X 1995 SC Upward Sports is a non-denominational Christian sports ministry that partners with churches to provide programming for children. 6 6 95 6 46999 0 10300031 127062 675026 431886 90656 12155858 10881109 6921855 21946822 19636661 1457463 37322 0 0 3869098 4128947 0 0 0 8474445 3786198 13801006 7952467 8145816 11684194 35641784 47709418 1730205 2051454 33911579 45657964 X Upward Sports is the world's largest Christian sports provider for youth athletics. The mission of Upward Sports is to promote the discovery of Jesus through sports.(Description is continued on Schedule O)Upward Sports provides valuable resources that aid in planning, training, and executing first-class, organized, and detailed sports offerings. Upward Sports' values are integrity, collaboration, excellence, innovation and joy. 0 0 5182900 37322 6878553 Upward Sports ("the Organization") exists to promote the discovery of Jesus through sports. The Organization helps Christian church leaders leverage the power of sport to serve their communities; using the universal language of sports as a platform for sharing the gospel and increasing their impact on the communities they serve. As a non-denominational Christian sports ministry provider, the Organization offers programs for young athletes from Kindergarten through High School. The Organization provides valuable resources that aid in planning, training, and executing first-class, organized, and detailed sports offerings. During the year ended September 30, 2023, the Organization partnered with more than 1,900 churches to offer sports leagues, camps and clinics, reaching 218,000 young athletes. 0 0 19937 The Organization acquired Run for God, Inc. in July 2023. Run for God is a ministry dedicated to promoting faith and fitness by combining running with spiritual growth. The program offers training and support for individuals to improve their physical well-being while deepening their connection to their faith. 5182900 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 43 0 1 95 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK CO FL GA HI MA MI MN MS ND NH NY OR PA SC TN VA WA WI WV X Upward Unlimited-Amie Busbee 8649495700 198 White Star Point Spartanburg SC 29301 Tully Brewer Chairman of Board 5.00 5.00 X X 0 0 0 Hugh Brantley Secretary/Treasurer 5.00 5.00 X X 0 0 0 Bob Caldwell Vice Chairman 5.00 5.00 X X 0 0 0 David Bishop Board Member 5.00 5.00 X 0 0 0 Courtney Shelton Board Member 5.00 5.00 X 0 0 0 Michael Chibbaro Board Member 5.00 5.00 X 0 0 0 Kevin Drake Executive Director 50.00 5.00 X 242458 0 5830 Amie Busbee CFO/Assist Treasurer 50.00 5.00 X 143137 0 12146 Kenneth Gibson Sr. Data Architect 50.00 0.00 X 112758 0 18475 Matthew Bradley Director of Supply Chain 50.00 0.00 X 103364 0 29171 Brian Tramel Director of Information Technology 50.00 0.00 X 104180 0 23177 Travis Vaughn Director of Market Research 50.00 0.00 X 102438 0 12034 808335 0 100833 6 0 1 0 Augusta Sportswear 425 Park W Drive Grovetown GA 30813 Shipping Services 532302 FedEx 942 South Shady Grove Road Memphis TN 38120 Shipping Services 264765 Robert Half Technology 145 N Church Street Suite 419 Spartanburg SC 29306 Temporary Labor Services 213989 Taylormade Technology Solutions Inc 33 Shellstone Drive Fountain Inn SC 29644 Software Development 157340 Velosio 5747 Perimeter Drive Suite 200 Dublin OH 43017 Software Implementation 111982 5 X 104352 22710 127062 Upward Star Center 713940 408849 259631 149218 Run for God 611620 23037 19937 3100 431886 319009 319009 728153 66407 503065 4717 225088 61690 286778 -105319 392097 33265031 21428182 11836849 11836849 11836849 14959355 8340433 6618922 6618922 Miscellaneous Revenue 900099 16155 16155 16155 19636661 6898490 46999 12564110 37322 37322 461295 136792 324503 3073462 2079966 993496 49085 31280 17805 266450 176630 89820 278655 178918 99737 172483 172483 58151 58151 582855 442108 140747 207980 207980 210372 120674 89698 309616 107187 202429 443885 387840 56045 157817 142927 14890 26659 23936 2723 363 363 1045820 823654 222166 161383 124954 36429 Freight 177502 159628 17874 Inventory Obsolescence 101152 101152 Supplies 81282 71066 10216 Training 48878 36866 12012 7952467 5182900 2769567 0 789008 836577 4177307 30272939 445707 652265 7200000 2201054 3147030 100805 188072 2182696 1899589 22715478 283107 4787866 5093399 424559 0 36029 35641784 47709418 1701583 2036700 28622 14754 1730205 2051454 X 33911579 45657964 0 33911579 45657964 35641784 47709418 11684194 62191 0 X X 0 1 X 1 0 X 90914 81746 4614 10300031 127062 10604367 17898890 13785761 6955153 12901679 15238923 66780406 17989804 13867507 6959767 23201710 15365985 77384773 73725 10296823 104352 10474900 50459 50459 73725 10296823 154811 10525359 66859414 328087 587916 462071 494045 711106 2583225 328087 587916 462071 494045 711106 2583225 76224 644664 4804354 16155 5541397 18317891 14531647 8066502 28500109 16093246 85509395 0.78190 0.80100 0.03020 0.02370 X Part III, Section B, Line 12: Other income includes miscellaneous income and benefit from New Markets Tax Credit financing. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1017318 734211 283107 1165378 1165378 0 283107 1 Warren Woods Baptist Church 14251 E 12 Mile Road Warren MI 480883810 382050822 501(c)(3) 10000 0 General support 1 0 Part I, Line 2: The Organization makes grants exclusively to 501(c)(3) tax-exempt organizations whose purposes are consistent with that of the Organization. Therefore, no additional monitoring of granted funds is considered necessary. X X X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 Kevin Drake Executive Director 206259 0 25000 0 11199 0 5830 0 0 0 248288 0 0 0 Amie Busbee CFO/Assist Treasurer 141422 0 0 0 1715 0 0 0 12146 0 155283 0 0 0 Part I, Line 1a First Class Air Travel: The Executive Director is 6'5" tall and may occasionally fly first class if there is no Comfort Plus available as regular seats don't allow him enough leg room. This occasionally occurs if a situation arises that requires travel arrangements on short notice as has happened a couple of times during the past year. Companion Travel: The spouse of the Executive Director occasionally travels with the Executive Director on certain business trips, the cost of which is borne by the Organization as deemed appropriate by the Organization. These costs are documented as taxable fringe benefits and are reported as wages on the Executive Director's Form W-2. Gross-up payments: The Organization grosses up taxable fringe benefits and company paid disability insurance premiums for all employees. All are reported as wages on W-2. These benefits are documented and approved during annual compensation reviews. Form 990, Part VI, Section B, line 11b The Organization's top management official and top financial official each review the Form 990 prior to its filing with the IRS. A copy of the final Form 990 is also provided to the voting members of the Organization's governing body prior to its filing with the IRS. Form 990, Part VI, Section B, line 12c The Organization's conflict of interest policy is distributed to each member of the Organization's governing body, its officers and its key employees on an annual basis. Each such individual provides an annual disclosure statement indicating that they have received, read, understood and agreed to comply with the policy, certifying that: (1) they have no relationships or interests that present a conflict of interest, (2) they have one or more conflicts of interest that have been fully disclosed as required by the policy and have been properly administered in conformity with the policy, or (3) they have previously undisclosed conflicts of interest and disclosing the details of such conflicts. Any disclosure statements with previously undisclosed conflicts of interest are forwarded to appropriate Organization officials to take appropriate actions as required by the policy. Form 990, Part VI, Section B, line 15 The Organization has adopted an executive compensation-setting policy applicable to all of the Organization's key executives, including the Organization's CEO, officers and key employees. Under the policy, the Board of Directors annually reviews and approves the compensation levels of all individuals subject to the policy. The deliberations and decisions of the Board are contemporaneously substantiated. The Board utilizes comparability data in its deliberations; updated comparability data is generally obtained every two years. Form 990, Part VI, Section C, line 19 The Organization's audited financial statements are made available to the public on the Organization's website: www.upward.org. The Organization provides, upon request, copies of its Articles of Incorporation, bylaws, and conflict of interest policy. Form 990, Part VIII, Line 10c Program sales revenue is reported net of cost of goods sold to inform the Form 990 reader of the expenses directly related to the activity. Consequently, both revenue on Part VIII and program expenses on Part IX are understated in comparison to the audited financial statements to reflect this reporting. If cost of goods sold were removed from Part VIII, Line 10b, both gross revenue and program expenses would increase by $8,340,443. Additionally, the percentage of program expenses to total expenses reported on Part IX, Line 25 would be 83.00%. Form 990, Part XII, Line 2c: The Organization's Board of Directors, or a committee thereof, assumes responsibility for the oversight of the audit of its financial statements and the selection of an independent accountant. This process has not changed from the prior year. Star Center LLC 9768 Warren H Abernathy Hwy Spartanburg SC 29301 Hold assets of The Star Center sports complex SC 3211020 0 Upward Unlimited Upward Sports LLC 198 White Star Point Spartanburg SC 29301 Facilitate certain transactions for Upward Unlimited SC 0 0 Upward Unlimited Upward Unlimited Foundation 198 White Star Point Spartanburg SC 29301 453444045 Support activities of Upward Unlimited SC 501(c)(3) Line 12a, I Upward Unlimited 1 South Carolina Christian Foundation PO Box 2397 Spartanburg SC 29304 582362123 Funding Christian Causes SC 501(c)(3) Line 10 Upward Unlimited 1 Upward Enterprises Inc 198 White Star Point Spartanburg SC 29301 271593578 Promote Upward Unlimited SC Upward Unlimited C 1.00000 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 1 1 0 Upward Unlimited Foundation C 104352 Amount received South Carolina Christian Foundation A 14500 Amount received Schedule R, Part II: South Carolina Christian Foundation (SCCF) is considered a related organization that is directly controlled (as those terms are defined for purposes of Schedule R reporting) by Upward Unlimited due to the fact that a majority of the members of the board of directors of SCCF also serve as officers, directors, or employees of Upward Unlimited. Upward Unlimited does not have the authority to appoint a majority of the members of the board of directors of SCCF. In addition, SCCF is not considered to be controlled by Upward Unlimited for financial reporting purposes under generally accepted accounting principles (GAAP).