AUGUSTINE LITERACY PROJECT OF THE UPSTATE INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
AUGUSTINE LITERACY PROJECT OF THE UPSTATE INC (EIN 81-0911486)
Tax period
2023-01-01 to 2023-12-31
Filed
2025-03-21
IRS object ID
202520809349300132
Schema version
2023v6.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-03-21T14:54:28-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN562273426PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1THE THEODORE GROUP CPA PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line146 PINE KNOLL DRIVEAddressLine1Txt
CityGREENVILLECityNm
State AbbreviationSCStateAbbreviationCd
ZIP29609ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN810911486EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AUGUSTINE LITERACY PROJECT OF THEBusinessNameLine1Txt
Business Name Line2UPSTATE INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlAUGUBusinessNameControlTxt
Phone8644161176PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12435 E NORTH ST STE 1108-266AddressLine1Txt
CityGREENVILLECityNm
State AbbreviationSCStateAbbreviationCd
ZIP296151442ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonANN COPELANDPersonNm
Person TitleCEOPersonTitleTxt
Phone8646801533PhoneNum
Signature2025-03-21SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAJ THEODORE III CPAPreparerPersonNm
PTINP00528379PTIN
Phone8642680111PhoneNum
Preparation2025-03-21PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Initial ReturnYes (X)InitialReturnInd
Principal OfficerANN COPELANDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line16 GOBLET CTAddressLine1Txt
CityGREENVILLECityNm
State AbbreviationSCStateAbbreviationCd
ZIP296093867ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$81,367GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTPS://AUGUSTINEPROJECT-UPSTATESC.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2015FormationYr
Legal Domicile StateSCLegalDomicileStateCd
Activity Or MissionPROVIDE FREE HIGH QUALITY TUTORING FOR LOW INCOME CHILDREN WHO ARE BEHIND ON READING SKILLS.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$78,967CYContributionsGrantsAmt
CY Program Service Revenue$2,400CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
CY Total Revenue$81,367CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$28CYTotalFundraisingExpenseAmt
CY Other Expenses$57,391CYOtherExpensesAmt
CY Total Expenses$57,391CYTotalExpensesAmt
CY Revenues Less Expenses$23,976CYRevenuesLessExpensesAmt
Total Assets BOY$59,321TotalAssetsBOYAmt
Total Assets EOY$83,297TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$59,321NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$83,297NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE HIGH QUALITY FREE TUTORING FOR CHILDRENMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$22,179ExpenseAmt
Revenue$2,400RevenueAmt
DescTUTOR TRAINING & SUPPORTDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$29,380ExpenseAmt
DescCONTINUING EDUCATION AND SUPPORT FOR TUTORSDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$1,531ExpenseAmt
DescPROVIDE READERS TO STUDENTSDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$53,090TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldSCStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd
OtherYes (X)OtherInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonANN COPELANDPersonNm
Phone8644161176PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16 GOBLET CTAddressLine1Txt
CityGREENVILLECityNm
State AbbreviationSCStateAbbreviationCd
ZIP296093867ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ANN COPELAND
CEO10.00Yes (X)Yes (X)$3,500$0$0
SANDI M SMITH
DIRECTOR10.00Yes (X)$3,500$0$0
DENISE RUBY
BOARD CHAIRM10.00Yes (X)$0$0$0
SUSAN CRUZ
BOARD VICE C1.00Yes (X)$0$0$0
KELLY HARRISON
SECRETARY1.00Yes (X)$0$0$0
ROBERT COFFEY
TREASURER1.00Yes (X)$0$0$0
KATE FRANCH
BOARD MEMBER1.00Yes (X)$0$0$0
DANIELLE ROLAND
BOARD MEMBER1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$7,000TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$78,967AllOtherContributionsAmt
Total Contributions$78,967TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTRAINING FEESDesc
Total Revenue Column$2,400TotalRevenueColumnAmt
Exclusion$2,400ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$2,400TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$81,367TotalRevenueColumnAmt
Exclusion$2,400ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$53,090TotalAmt
Program Services$53,090ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$2,272TotalAmt
Management And General$2,272ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$499TotalAmt
Management And General$471ManagementAndGeneralAmt
Fundraising$28FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$75TotalAmt
Management And General$75ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,455TotalAmt
Management And General$1,455ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$57,391TotalAmt
Program Services$53,090ProgramServicesAmt
Management And General$4,273ManagementAndGeneralAmt
Fundraising$28FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$59,321BOYAmt
EOY$83,297EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$59,321BOYAmt
EOY$83,297EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$59,321BOYAmt
EOY$83,297EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$59,321BOYAmt
EOY$83,297EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$59,321BOYAmt
EOY$83,297EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$23,976ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$24,746CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$16,364CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$24,842CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$63,620CurrentTaxYearMinus1YearAmt
Current Tax Year$78,967CurrentTaxYearAmt
Total$208,539TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,250CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,200CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,600CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,850CurrentTaxYearMinus1YearAmt
Current Tax Year$2,400CurrentTaxYearAmt
Total$18,300TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$30,996CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$17,564CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$28,442CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$68,470CurrentTaxYearMinus1YearAmt
Current Tax Year$81,367CurrentTaxYearAmt
Total$226,839TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,500CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,350CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$8,794CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,032CurrentTaxYearMinus1YearAmt
Current Tax Year$14,292CurrentTaxYearAmt
Total$35,968TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,500CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,350CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$8,794CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,032CurrentTaxYearMinus1YearAmt
Current Tax Year$14,292CurrentTaxYearAmt
Total$35,968TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$190,871PublicSupportTotal509Amt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Current Tax Year$1,400CurrentTaxYearAmt
Total$1,400TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$30,996CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$17,564CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$28,442CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$68,470CurrentTaxYearMinus1YearAmt
Current Tax Year$82,767CurrentTaxYearAmt
Total$228,239TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.83630PublicSupportCY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 7ABOARD MEMBERS MEET TO VOTE. PUBLIC AND SUPPORTERS ARE WELCOME TO JOIN THE MEETING.
FORM 990, PAGE 6, PART VI, LINE 11BFEDERAL 990 IS PRESENTED TO THE BOARD PRIOR TO FILING. THE BOARD HAS A QUESTION AND ANSWER TIME BEFORE VOTING TO APPROVE THE 990 FILING.
FORM 990, PAGE 6, PART VI, LINE 18BOARD REVIEWS ALL FILINGS.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.

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