2024-04-09T14:07:01-05:00 2023-08-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2022-09-01 800535933 UP2US INC UP2U 2125633031 520 EIGHTH AVENUE 2ND FLOOR NEW YORK NY 10018 SHERAH ALAIMO CHIEF OPERATING OFFICER 2125633031 2024-04-09 1 SHERAH ALAIMO 999009999 1 EVA MRUK P00543254 2122862600 2024-04-08 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z UP2US SPORTS PAUL CACCAMO 520 EIGHTH AVENUE 2ND FLOOR NEW YORK NY 10018 7876927 0 X WWW.UP2US.ORG X 2010 DC TO ENGAGE, TRAIN AND SUPPORT SPORTS COACHES TO TRANSFORM YOUTH, PROGRAMS AND COMMUNITIES. 18 18 431 18 0 0 4817841 5114405 2149957 2728838 -319 -56 38062 -200633 7005541 7642554 13250 5360 0 0 5485603 6680701 0 0 207535 823384 868645 6322237 7554706 683304 87848 3787296 3893549 767594 785999 3019702 3107550 X THE MISSION OF UP2US SPORTS TO ENGAGE, TRAIN AND SUPPORT SPORTS COACHES TO TRANSFORM YOUTH, PROGRAMS AND COMMUNITIES. 0 0 5232276 0 2101461 UP2US COACHUP2US COACH IS AN AMERICORPS AND OJJDP PROGRAM DESIGNED TO ADDRESS SOME OF THE MOST PRESSING ISSUES FACING YOUTH WHO RESIDE IN UNDERSERVED COMMUNITIES. UP2US COACH RECRUITS YOUNG MEN AND WOMEN FROM TARGETED COMMUNITIES TO SERVE AS AMERICORPS MEMBERS OR OJJDP COACH MENTORS WHO ARE TRAINED IN SBYD AND TRAUMA-SENSITIVE COACHING. UP2US COACHES ENGAGE YOUTH IN PHYSICAL SBYD ACTIVITIES THAT FOSTER POSITIVE SOCIAL AND EMOTIONAL SKILL DEVELOPMENT AND IN GROUP AND INDIVIDUAL MENTORING SESSIONS THAT EMPHASIZE THE LINK BETWEEN SPORTS SKILLS AND LIFE SKILLS. UP2US SPORTS PLACES TRAINED AMERICORPS AND OJJDP COACHES IN SCHOOLS, PARKS, COMMUNITY ORGANIZATIONS, AND NONPROFITS WHO PARTNER WITH UP2US SPORTS TO EXPAND THEIR SPORTS/RECREATION PROGRAMMING TO SERVE MORE YOUTH AND DEEPEN THEIR IMPACT. 499543 5360 542225 UP2US VISTATHE UP2US VISTA PROGRAM AIMS TO BUILD THE CAPACITY OF UP2US SPORTS MEMBER ORGANIZATIONS WHO RUN HIGH-QUALITY SPORTS-BASED YOUTH DEVELOPMENT PROGRAMMING IN UNDER-SERVED COMMUNITIES.AMERICORPS VISTA (VOLUNTEERS IN SERVICE TO AMERICA) MEMBERS MAKE A FULL-TIME COMMITMENT TO SUPPORT ORGANIZATIONS IN THE FOLLOWING AREAS: MARKETING, DEVELOPMENT, PROGRAM IMPLEMENTATION, COMMUNITY OUTREACH, MONITORING AND EVALUATION, AND MORE. 179548 0 85152 UP2US TRAININGUP2US TRAINING TEACHES THE COMPONENTS OF POSITIVE YOUTH DEVELOPMENT THROUGH SPORTS COUPLED WITH TRAUMA-SENSITIVE COACHING TECHNIQUES TO EQUIP COACHES WITH SKILLS AND KNOWLEDGE TO HELP YOUTH THRIVE AND REACH THEIR SOCIAL AND ACADEMIC POTENTIAL. WE EDUCATE COACHES, PROGRAM STAFF, AND COMMUNITY ORGANIZATIONS ON THE FUNDAMENTALS OF QUALITY COACHING, THE COMPONENTS OF POSITIVE YOUTH DEVELOPMENT, AS WELL AS HOW TO NAVIGATE THE CHALLENGES AND OF WORKING IN AN URBAN ENVIRONMENT. 5911367 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 30 0 431 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA IL FL MA MD NY PA X X X PAUL CACCAMO 2125633031 520 EIGHTH AVENUE 2ND FLOOR NEW YORK NY 10018 X DAN MANNIX CHAIR 0.50 X X 0 0 0 RENEE BROWN DIRECTOR 0.50 X 0 0 0 JEWEL CHRISTIAN DIRECTOR 0.50 X 0 0 0 DR DAVID COLBERT DIRECTOR 0.50 X 0 0 0 CALLIE CURRY DIRECTOR 0.50 X 0 0 0 ADAM DAVIS DIRECTOR 0.50 X 0 0 0 MATT GRANDIS DIRECTOR 0.50 X 0 0 0 BRIAN HEGARTY DIRECTOR 0.50 X 0 0 0 MATT KNAUER DIRECTOR 0.50 X 0 0 0 KEVIN MAROTTA DIRECTOR 0.50 X 0 0 0 ABBY MCKENNA DIRECTOR 0.50 X 0 0 0 HOWARD T OWENS DIRECTOR 0.50 X 0 0 0 ELISA PADILLA DIRECTOR 0.50 X 0 0 0 ALEXANDER PENMAN DIRECTOR 0.50 X 0 0 0 RICHARD POGUE DIRECTOR 0.50 X 0 0 0 SARAH ROBARTS DIRECTOR 0.50 X 0 0 0 LORI SCHWEITZER DIRECTOR 0.50 X 0 0 0 SCOTT SMITH DIRECTOR 0.50 X 0 0 0 PAUL CACCAMO FOUNDER & CEO 40.00 X 148007 0 12533 SHERAH ALAIMO CHIEF OPERATING OFFICER 40.00 X 99862 0 10554 NICHOLAS ECKERT SECRETARY 35.50 X 59828 0 8270 MARIO ARGOTE CHIEF MARKETING OFFICER 40.00 X 116358 0 0 424055 0 31357 2 0 1 0 0 255273 3315406 1543726 5594 5114405 PARTICIPATION FEES 611710 2643686 2643686 COACHES TRAINING 611710 85152 85152 2728838 5538 5594 -56 -56 -56 22983 255273 228779 -205796 -205796 OTHER INCOME 900099 5163 5163 5163 7642554 2728838 0 -200689 5360 5360 376020 214560 161460 5254702 4531305 699750 23647 35203 35203 487779 433296 51439 3044 526997 450947 63217 12833 59950 59950 87272 59948 20773 6551 64143 27685 36458 95611 46277 49334 87373 37333 50040 65699 16662 49037 136145 109171 26974 70114 15908 54206 13688 13688 AMERICORPS VISTA EXP. 119328 119328 BAD DEBT EXPENSE 37332 37332 BACKGROUND CHECKS 21219 21219 REPAIRS & MAINTENANCE 7689 40 7649 3082 1685 1397 7554706 5911367 1435804 207535 2696382 2740186 600051 555677 364360 587976 122603 7310 3900 2400 3787296 3893549 407609 379792 359985 406207 767594 785999 X 1138673 1202596 1881029 1904954 3019702 3107550 3787296 3893549 87848 0 X X 0 1 X 1 1 1 X 4634558 5289378 6138263 4817841 5114405 25994445 4634558 5289378 6138263 4817841 5114405 25994445 1281264 24713181 8570 8570 57007 33087 19565 38062 5163 152884 26155899 10331354 0.94480 0.93540 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 57,007. 2019 AMOUNT: $ 33,087. 2020 AMOUNT: $ 19,565. 2021 AMOUNT: $ 38,062. 2022 AMOUNT: $ 5,163. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 7347171 7347171 517359 129340 0 0 488250 423281 458451 517359 1887341 2831012 0 0 0 0 122063 105820 114613 129340 471836 707754 0 0 0 0 0 X 7716928 74374 74374 7642554 0 7642554 7629080 74374 74374 7554706 0 7554706 PART X, LINE 2: UP2US RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT UP2US HAS NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION AND/OR DISCLOSURE. UP2US IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR THE YEARS PRIOR TO AUGUST 31, 2020. UP2US SPORT GALA 278256 255273 22983 25033 137102 2500 64144 278256 255273 22983 25033 137102 2500 64144 228779 -205796 1 STIPENDS 4 5360 PART I, LINE 2: HOUSING STIPENDS ARE PROVIDED TO VOLUNTEERS PARTICIPATING IN THE VISTA PROGRAM, WITH THE STIPEND BEING PAID DIRECTLY TO THE INDIVIDUAL'S LANDLORD OR OTHER RESPONSIBLE PARTY. X X X X 0 0 0 0 0 0 0 0 0 PAUL CACCAMO FOUNDER & CEO 148007 0 0 0 0 0 3426 0 9107 0 160540 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS LORI SCHWEITZER AND PAUL CACCAMO HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION USES AN OUTSIDE ACCOUNTING FIRM FOR THE PREPARATION OF ITS FORM 990. ONCE THE FORM 990 IS PREPARED BY THE OUTSIDE ACCOUNTING FIRM, A COPY IS SENT TO THE DIRECTOR OF FINANCE AND CHIEF OPERATIONS OFFICER FOR THEIR INITIAL REVIEW. AFTER THE RETURN HAS BEEN REVIEWED AND APPROVED, A FULL COPY OF IS SENT TO ALL MEMBERS OF THE BOARD FOR THEIR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C UP2US HAS A WRITTEN CONFLICT OF INTEREST POLICY, WHICH IS MONITORED AND ENFORCED ANNUALLY. ALL DIRECTORS, OFFICERS AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANY CONFLICT OF INTEREST THAT MAY EXIST WITH THE ORGANIZATION ON AN ANNUAL BASIS. THE DISCLOSURE STATEMENT MUST BE SUBMITTED TO THE SECRETARY IDENTIFYING, TO THE BEST OF THE INDIVIDUAL'S KNOWLEDGE, ANY ENTITY OF WHICH SUCH DIRECTOR IS AN OFFICER, DIRECTOR, TRUSTEE, MEMBER, OWNER (EITHER AS A SOLE PROPRIETOR OR A PARTNER), OR EMPLOYEE AND WITH WHICH THE CORPORATION HAS A RELATIONSHIP, AND ANY TRANSACTION IN WHICH THE CORPORATION IS A PARTICIPANT AND IN WHICH THE DIRECTOR MIGHT HAVE A CONFLICTING INTEREST. WHETHER AN INDIVIDUAL HAS AN INTEREST IN A MATTER MUST BE DETERMINED BY WHETHER THAT PERSON WOULD DERIVE AN INDIVIDUAL ECONOMIC BENEFIT, EITHER DIRECTLY OR INDIRECTLY, FROM THE DECISION ON THE MATTER BY THE BOARD OR COMMITTEE. ALL TRANSACTIONS, AGREEMENTS, OR ANY OTHER ARRANGEMENTS BETWEEN THE CORPORATION AND A RELATED PARTY, AND ANY OTHER TRANSACTIONS WHICH MAY INVOLVE A POTENTIAL CONFLICT OF INTEREST, MUST BE REVIEWED BY THE BOARD. ALL RELATED PARTIES WITH THE FINANCIAL INTEREST MUST LEAVE THE ROOM IN SUCH DELIBERATIONS ARE CONDUCTED BY THE BOARD. THE REMAINING DIRECTORS WILL THEN DETERMINE WHETHER THE CONTEMPLATED TRANSACTION IS FAIR, REASONABLE, AND IN THE BEST INTERESTS OF THE CORPORATION AT THE TIME OF SUCH DETERMINATION. WITH RESPECT TO ANY BOARD'S DISCUSSION, DECISION, OR ACTIONS INVOLVING TRANSACTIONS IN WHICH A DIRECTOR OR OFFICER HAS A CONFLICT OF INTEREST, THE MINUTES OF THE GOVERNING BOARD WILL REFLECT THE BOARD'S DELIBERATIONS AND VOTING PROCESS. FORM 990, PART VI, SECTION B, LINE 15 EACH YEAR, THE EXECUTIVE COMMITTEE REVIEWS COMPARABLE SALARIES AND REVIEWS THE PERFORMANCE OF THE FOUNDER AND CEO TO DETERMINE IF THE EXISTING SALARY FALLS WITHIN THESE RANGES. AFTER A DELIBERATION OF THE MATTER, A NEW PROPOSED SALARY AND BENEFIT PACKAGE IS VOTED ON. THE PROCESS WAS MOST RECENTLY UNDERTAKEN IN FEBRUARY 2023. THE MINUTES OF THE BOARD OF DIRECTORS MEETINGS REFLECT THE NATURE OF THIS PROCESS. A SIMILAR COMPENSATION PROCESS TAKES PLACE FOR OTHER OFFICERS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE FORM 990, ALONG WITH THE AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. THE RETURN IS AVAILABLE ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BYLAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST AT 520 EIGHTH AVENUE, 2ND FLOOR, NEW YORK, NEW YORK 10018 OR BY CALLING THE ORGANIZATION DIRECTLY AT 212-563-3031. PART VII: COMPENSATION REPORTED IN PART VII-A FOR NICHOLAS ECKERT WAS COMPENSATION FOR SERVICES AS EMPLOYEES OF THE ORGANIZATION RATHER THAN FOR SERVICES AS BOARD SECRETARY. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.