2026-02-13T13:27:25+00:00 2025-09-30 440160260 Forvis Mazars LLP One Oak Plaza Suite 300 Asheville NC 28801 990 2024-10-01 571031173 Upward Unlimited UPWA 8649495700 PO Box 5157 Spartanburg SC 29304 Amie Busbee CFO 8649495700 2026-02-13 true Amy Bibby P00445891 8282542254 2026-02-11 2024 2025-03-06 01:10:19Z X Upward Sports Kevin Drake PO Box 5157 Spartanburg SC 29304 20769279 false 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 50 6 400 16600 5633 161979 90337 1952667 2479283 6801733 6771964 8932979 9347217 3359788 302132 0 0 4366058 4595421 0 0 0 2351194 2993392 10077040 7890945 -1144061 1456272 50634019 54109408 2207714 2505861 48426305 51603547 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. 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. false false 5248629 302132 6770476 UPWARD SPORTS ("THE ORGANIZATION") EXISTS TO PROMOTE THE DISCOVERY OF JESUS THROUGH SPORTS. THE ORGANIZATION HELPS CHRISTIAN CHURCH LEADERS LEVERAGE THE POWER OF SPORTS AS A UNIVERSAL LANGUAGE FOR BUILDING RELATIONSHIPS, SHARING THE GOSPEL, AND SERVING THEIR COMMUNITIES. AS A NONDENOMINATIONAL CHRISTIAN SPORTS MINISTRY, THE ORGANIZATION PROVIDES ENGAGING PROGRAMS FOR YOUNG ATHLETES FROM KINDERGARTEN THROUGH HIGH SCHOOL AND OFFERS COMPREHENSIVE RESOURCES THAT SUPPORT CHURCHES IN PLANNING, TRAINING, AND DELIVERING HIGH-QUALITY, WELL-ORGANIZED SPORTS EXPERIENCES. DURING THE YEAR ENDED SEPTEMBER 30, 2025, THE ORGANIZATION PARTNERED WITH MORE THAN 2,100 CHURCHES TO OFFER SPORTS LEAGUES, CAMPS AND CLINICS, REACHING NEARLY 223,000 YOUNG ATHLETES NATIONWIDE. 89937 UPWARD RUNNING IS A SUBSCRIPTION-BASED PROGRAM FOR ADULTS THAT PROVIDES TRAINING, COMMUNITY SUPPORT, AND ENCOURAGEMENT TO HELP PARTICIPANTS IMPROVE THEIR PHYSICAL HEALTH WHILE STRENGTHENING THEIR FAITH. AS OF SEPTEMBER 30, 2025, THERE ARE 449 ACTIVE MEMBERS IN THE PROGRAM. 5248629 true false false false false false false false false false true false false false false true true false false false false false false false false false false true false true false false false false false false false false false false false false false false false true true false false false true 26 0 true 50 true false false false false false false false false false false false false X 6 6 false false false false false false false true true false false false true true true true true true true true false false CO FL GA HI AK MA MI MN MS NH NY ND OR PA SC TN VA WA WV WI X Amie Busbee 8649495700 PO Box 5157 Spartanburg SC 29304 Hugh Brantley Secretary/Treasurer 5.0 X X 0 0 0 Michael Chibbaro Vice Chairman 5.0 X X 0 0 0 Tully Brewer Chairman of Board 5.0 X X 0 0 0 Bob Caldwell Sr Board Member 5.0 X 0 0 0 Courtney Shelton Board Member 5.0 X 0 0 0 David Bishop Board Member 5.0 X 0 0 0 Amie Busbee CFO/Assistant Treasurer 50.0 X 170416 0 22462 Kevin Drake Executive Director 50.0 X 274480 0 2674 Andrew Provence Director of Partner Relations 50.0 X 132140 0 23534 Brian Tramel Director of Information Technology 50.0 X 135120 0 26456 Matthew Bradley Director of Supply Chain 50.0 X 138109 0 26533 Mitchell Hollis Director of Upward Running 50.0 X 143773 0 22154 Travis Vaughn Director of Market Research 50.0 X 143628 0 14182 1137666 0 137995 8 false true false Momentec Brands 425 Park W Drive Grovetown GA 30813 Shipping Services 701815 Taylormade 33 Shellstone Drive Fountain Inn SC 29644 Software Development 174395 Roebuck Buildings Co Inc P O Box 130 Roebuck SC 29376 Architect 161244 Robert Half 145 N Church St Ste 419 Spartanburg SC 29306 Temporary Labor 154280 M is Good 8216 Creedmoor Rd Ste 201 Raleigh NC 27613 Marketing 102350 5 5633 5633 Upward Running 611620 90337 89937 400 0 0 0 0 90337 1520474 1520474 0 0 3990943 20887 3035968 17053 954975 3834 958809 958809 15139517 8369041 6770476 6770476 Miscellaneous Revenue 900099 1488 1488 0 0 0 0 1488 9347217 6860413 400 2480771 302132 302132 478091 141706 336385 3501682 2765611 736071 68515 55312 13203 250249 224748 25501 296884 224595 72289 16233 16233 38850 38850 126668 126668 505074 460547 44527 0 486468 486468 407063 86905 320158 312615 92228 220387 123768 109765 14003 209143 187885 21258 42166 22320 19846 272312 185052 87260 90399 62368 28031 Freight 188648 173959 14689 Inventory Obsolecense 85559 85559 Supplies 27553 22052 5501 Training 60873 45885 14988 0 0 0 0 7890945 5248629 2642316 0 1096773 1184080 31421272 30139285 723855 1309485 0 0 0 0 7080000 7080000 3199068 3303356 233037 383429 5509793 557609 1390361 4952184 5457320 5728952 0 0 32333 28637 0 0 50634019 54109408 2181997 2492800 25717 13061 0 0 0 0 2207714 2505861 X 48426305 51603547 48426305 51603547 50634019 54109408 1456272 1720970 0 X false true true false X 4614 10300031 127062 16600 5633 10453940 6955153 12901679 15238923 15168862 15229454 65494071 0 0 0 6959767 23201710 15365985 15185462 15235087 75948011 0 10296823 104352 0 0 10401175 0 0 50459 57195 55021 162675 0 10296823 154811 57195 55021 10563850 65384161 462071 494045 711106 1923154 1520474 5110850 0 462071 494045 711106 1923154 1520474 5110850 0 644664 4804354 16155 1091 1488 5467752 8066502 28500109 16093246 17109707 16757049 86526613 0.75565 0.75916 0.06 0.05 X Schedule A, Part III, Line 12 Other income includes miscellaneous income and benefit from New Markets Tax Credit financing. Schedule A, Part III, Line 12 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 644664.0, COLUMN B - 4804354.0, COLUMN C - 16155.0, COLUMN D - 1091.0, COLUMN E - 1488.0, COLUMN F - 5467752.0; 794603 794603 73337 52917 20420 485166 389747 95419 4156687 114945 4041742 4952184 0 X 19309075 1720970 -1485 1719485 17589590 126668 -8369041 -8242373 9347217 16131833 8369041 8369041 7762792 126668 1485 128153 7890945 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Upward is exempt from federal income tax as organizations described in Section 501(c)(3) of the Internal Revenue Code and from state income tax pursuant to state law. Upward is further classified as a public charity and not a private foundation for federal tax purposes. Upward engages in certain unrelated business activities. Income taxes, if any, generated by Upward are immaterial and are recognized as expenses when paid. As a result, no income tax provision or liability has been provided for in the accompanying financial statements. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Grants Included in Revenues - -1485 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Cost of Goods Sold - -8369041 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Cost of Goods Sold - 8369041 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Grants Included in Revenues - 1485 true North American Mission Board 4200 North Point Parkway Alpharetta GA 30022 582379481 501(c)(3) 200000 Suport for Church Plants Impact Sports 121 E Daniel Morgan Ave Spartanburg SC 29306 203995547 501(c)(3) 29000 119 Book Donated Inventory Support Sports Mission Trips First Baptist Church 3235 Linden Street Bethlehem PA 18017 231517013 501(c)(3) 10000 Gym Floor Replacement Community Church 7613 Fairbrook Road Windsor Mill MD 21244 992427289 501(c)(3) 5313 Book Donated Inventory/Account Credits Support Sports Missions Bethel Baptist Church 5868 Pigeon Rd Canton NC 28716 562218449 501(c)(3) 5000 Book Account Credit Gym Floor Repairs-Hurricane Damage 5 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds 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 true true X X X X X false false false false false false false false false Kevin Drake Executive Director 234455 0 38110 0 1915 0 2674 0 0 0 277154 0 0 0 Amie Busbee CFO/Assistant Treasurer 149916 0 18680 0 1820 0 4604 0 17858 0 192878 0 0 0 Mitchell Hollis Director of Upward Running 123331 0 18780 0 1662 0 0 0 22154 0 165927 0 0 0 Matthew Bradley Director of Supply Chain 114535 0 18800 0 4774 0 3061 0 23472 0 164642 0 0 0 Brian Tramel Director of Information Technology 113947 0 16800 0 4373 0 0 0 26456 0 161576 0 0 0 Travis Vaughn Director of Market Research 119359 0 18800 0 5469 0 3386 0 10796 0 157810 0 0 0 Andrew Provence Director of Partner Relations 109731 0 18800 0 3609 0 0 0 23534 0 155674 0 0 0 Schedule J, Part I, Line 1a First-class or charter travel 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 may happen a few times during the year. Schedule J, Part I, Line 1a Travel for companions 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. Schedule J, Part I, Line 1a Tax indemnification and gross-up payments 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, Line 11b Review of form 990 by governing body 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, Line 12c Conflict of interest policy 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, Line 15a Process to establish compensation of top management official 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, Line 15b Process to establish compensation of other employees 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, Line 19 Required documents available to the public 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 10c 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 $8,369,041. Additionally, the percentage of program expenses to total expenses reported on Part IX, Line 25 would be 83.75%. 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. South Carolina Christian Foundation PO Box 2397 Spartanburg SC 29304 582362123 Funding Christian causes SC 501(c)(3) 10 Upward Unlimited true false false false false false false false false false false false false false false false false false false false 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).