2025-04-17T13:25:42-05:00 2024-08-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2023-09-01 800535933 UP2US INC UP2U 2125633031 520 EIGHTH AVENUE 2ND FLOOR NEW YORK NY 10018 SHERAH ALAIMO CHIEF OPERATING OFFICER 2125633031 2025-04-17 1 1 EVA MRUK P00543254 2122862600 2025-04-17 2023 2025-03-06 01:10:19Z UP2US SPORTS PAUL CACCAMO 520 EIGHTH AVENUE 2ND FLOOR NEW YORK NY 10018 7170541 0 X WWW.UP2US.ORG X 2010 DC TO ENGAGE, TRAIN AND SUPPORT SPORTS COACHES TO TRANSFORM YOUTH, PROGRAMS AND COMMUNITIES. 16 16 455 18 0 0 5114405 4684139 2728838 2392877 -56 38882 -200633 -200424 7642554 6915474 5360 400 0 0 6680701 7307984 0 0 373048 868645 985925 7554706 8294309 87848 -1378835 3893549 2348569 785999 619854 3107550 1728715 X THE MISSION OF UP2US SPORTS TO ENGAGE, TRAIN AND SUPPORT SPORTS COACHES TO TRANSFORM YOUTH, PROGRAMS AND COMMUNITIES. 0 0 5970759 0 1922941 UP2US COACHUP2US COACH IS AN AMERICORPS AND OFFICE OF JUVENILE JUSTICE AND DELINQUENCY PREVENTION 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 SPORTS-BASED YOUTH DEVELOPMENT 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. 473123 400 356442 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. 159518 0 113494 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. 6603400 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 32 0 455 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 1 0 1 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 THRU MAY 2024 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 SCOTT LEVY 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 THRU FEB 2024 0.50 X 0 0 0 ALEXANDER PENMAN DIRECTOR 0.50 X 0 0 0 RICHARD POGUE 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 154398 0 20996 SHERAH ALAIMO CHIEF OPERATING OFFICER 40.00 X 115726 0 11211 NICHOLAS ECKERT SECRETARY 35.50 X 60408 0 9030 MARIO ARGOTE CHIEF MARKETING OFFICER THRU JUL 2024 40.00 X 124121 0 0 454653 0 41237 3 0 1 0 0 305997 3694454 683688 55225 4684139 PARTICIPATION FEES 611710 2279383 2279383 COACHES TRAINING 611710 113494 113494 2392877 38427 38427 25116 24661 455 455 455 23760 305997 230406 -206646 -206646 REFUNDS 900099 3903 3903 ADMINISTRATIVE FEE 900099 1200 1200 OTHER INCOME 900099 1119 1119 6222 6915474 2392877 0 -161542 400 400 415998 24346 228358 163294 5765382 5012819 655999 96564 46484 36973 8007 1504 519237 489809 26746 2682 560883 489498 52331 19054 64500 64500 147817 55676 19116 73025 67412 7137 60275 98356 43064 50873 4419 97851 30639 58336 8876 114059 59952 54031 76 111339 103058 4727 3554 3010 3010 16242 16242 AMERICORPS VISTA EXP. 162806 162806 PROGRAM SUPPLIES 62281 62281 BACKGROUND CHECKS 21778 21778 BAD DEBT EXPENSE 12156 12156 6318 154 6164 8294309 6603400 1317861 373048 2740186 213552 0 1082098 555677 667786 587976 292616 7310 2540 2400 89977 3893549 2348569 379792 406464 406207 125252 0 88138 785999 619854 X 1202596 779320 1904954 949395 3107550 1728715 3893549 2348569 -1378835 0 X X 0 1 X 1 1 1 X 5289378 6138263 4817841 5114405 4684139 26044026 5289378 6138263 4817841 5114405 4684139 26044026 980118 25063908 0 0 0 0 38427 38427 33087 19565 38062 5163 6222 102099 26184552 10734227 0.95720 0.94480 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 33,087. 2020 AMOUNT: $ 19,565. 2021 AMOUNT: $ 38,062. 2022 AMOUNT: $ 5,163. 2023 AMOUNT: $ 1,119. REFUNDS - 2023 AMOUNT: $ 3,903. ADMINISTRATIVE FEE - 2023 AMOUNT: $ 1,200. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 240 118 358 7925637 7925995 546300 136575 0 0 423281 458451 517359 546300 1945391 2918087 0 0 0 358 358 105820 114613 129340 136575 486348 729522 0 0 0 240 240 0 LEASE LIABILITY 88138 88138 X 6991031 75557 75557 6915474 0 6915474 8369866 75557 75557 8294309 0 8294309 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, 2021. SNEAKERBALL GALA 329757 305997 23760 14623 53518 72000 1300 88965 329757 305997 23760 14623 53518 72000 1300 88965 230406 -206646 X X X X 0 0 0 0 0 0 0 0 0 PAUL CACCAMO FOUNDER & CEO 154398 0 0 0 0 0 4907 0 16089 0 175394 0 0 0 X 55225 SELLING PRICE 0 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 A, LINE 4 THE BOARD OF DIRECTORS AMENDED THE BY-LAWS IN NOVEMBER 2023. THE CHANGES TO THE BY-LAWS INCLUDE AN UPDATE TO THE NUMBER OF TERMS A BOARD MEMBER MAY BE ELECTED FOR AND AN INCLUSION OF VICE CHAIR AS A BOARD OFFICER POSITION. 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 IT 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 EXECUTIVE DIRECTOR AND SIMILAR OFFICERS 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. 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. 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.