UPWARD UNLIMITED: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- UPWARD UNLIMITED (EIN 57-1031173)
- Tax period
- 2019-10-01 to 2020-09-30
- Filed
- 2021-02-09
- IRS object ID
- 202100409349300020
- Schema version
- 2019v5.2
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule I
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-02-09T09:49:28-06:00 | ReturnTs |
| Tax Period End | 2020-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 204193611 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Batts Morrison Wales & Lee PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 801 North Orange Avenue Suite 800 | AddressLine1Txt |
| City | Orlando | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32801 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 571031173 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Upward Unlimited | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | UPWA | BusinessNameControlTxt |
| Phone | 8649495700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 198 White Star Point | AddressLine1Txt |
| City | Spartanburg | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29301 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Pamela Westbrooks | PersonNm |
| Person Title | Assistant Treasurer | PersonTitleTxt |
| Phone | 8649495700 | PhoneNum |
| Signature | 2021-02-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Michele M Wales | PreparerPersonNm |
| PTIN | P00428093 | PTIN |
| Phone | 4077706000 | PhoneNum |
| Preparation | 2021-02-03 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Upward Sports | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Kevin Drake | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 198 White Star Point | AddressLine1Txt |
| City | Spartanburg | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $15,960,453 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Group Exemption | 6161 | GroupExemptionNum |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.upward.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1995 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | Upward Sports is a non-denominational Christian sports ministry for children. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 143 | TotalEmployeeCnt |
| Total Volunteers | 6 | TotalVolunteersCnt |
| Total Gross UBI | $1,035,106 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $90,914 | PYContributionsGrantsAmt |
| CY Contributions Grants | $81,746 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,389,680 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $740,498 | CYProgramServiceRevenueAmt |
| PY Investment Income | $298,781 | PYInvestmentIncomeAmt |
| CY Investment Income | $208,546 | CYInvestmentIncomeAmt |
| PY Other Revenue | $11,513,925 | PYOtherRevenueAmt |
| CY Other Revenue | $8,978,798 | CYOtherRevenueAmt |
| PY Total Revenue | $13,293,300 | PYTotalRevenueAmt |
| CY Total Revenue | $10,009,588 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $47,289 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $107,261 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,314,898 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,560,617 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,263,798 | PYOtherExpensesAmt |
| CY Other Expenses | $5,429,762 | CYOtherExpensesAmt |
| PY Total Expenses | $12,625,985 | PYTotalExpensesAmt |
| CY Total Expenses | $11,097,640 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $667,315 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,088,052 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $47,899,524 | TotalAssetsBOYAmt |
| Total Assets EOY | $45,595,998 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $16,874,628 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $15,840,491 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $31,024,896 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $29,755,507 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | 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 faith, integrity, service, discipline, and heart.Upward Sports is the only youth sports program to offer the 360 Progression, a comprehensive training system designed to transform the total athlete mentally, athletically, spiritually, and socially. Upward Sports' recreation and performance coaches guide players through three stages of athletic growth: game discovery, skill development, and peak performance - while using the teachings of Christ to foster positive sportsmanship and character. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $7,766,229 | ExpenseAmt |
| Grant | $107,261 | GrantAmt |
| Revenue | $8,659,930 | RevenueAmt |
| Desc | Upward Sports exists to promote the discovery of Jesus through sports. We help Christian church leaders leverage the power of sport to serve their community; using the universal language of sports as a platform for sharing the gospel and increasing their impact on the community they serve. As a non-denominational Christian sports ministry provider, Upward Sports offers programs for young athletes from Kindergarten through High School. Upward Sports provides valuable resources that aid in planning, training, and executing first-class, organized, and detailed sports offerings. The Upward Star Center is a multi-sports facility at our corporate headquarters serving as a living laboratory to test and model new sports and concepts. | Desc |
| Total Program Service Expenses | $7,766,229 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 72 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 143 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CO | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | HI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | ND | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WV | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Upward Unlimited-Pamela Westbrooks | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8649495700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 198 White Star Point | AddressLine1Txt |
| City | Spartanburg | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29301 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|---|
| Tully Brewer | ||||||||||
| Chairman of Board | 5.00 | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| Hugh Brantley | ||||||||||
| Secretary/Treasurer | 5.00 | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| Bob Caldwell | ||||||||||
| Vice Chairman | 5.00 | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| David Bishop | ||||||||||
| Board Member | 5.00 | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| Courtney Shelton | ||||||||||
| Board Member | 5.00 | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| Michael Chibbaro | ||||||||||
| Board Member (began 04/20) | 5.00 | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| Pamela Westbrooks | ||||||||||
| Dir. of Admin./Asst. Treas. | 50.00 | 5.00 | Yes (X) | $154,786 | $0 | $15,579 | ||||
| William Palmer | ||||||||||
| Executive Director (ended 05/20) | 50.00 | 5.00 | Yes (X) | $215,150 | $0 | $34,567 | ||||
| Kevin Drake | ||||||||||
| Executive Director (began 05/20) | 50.00 | 5.00 | Yes (X) | $0 | $0 | $0 | ||||
| Terry Smith | ||||||||||
| Dir. of Corp. Dev. (ended 06/20) | 50.00 | 0.00 | $168,774 | $0 | $26,981 | Yes (X) | ||||
| Nathan Holm | ||||||||||
| Director of Operations | 50.00 | 0.00 | $160,146 | $0 | $1,572 | Yes (X) | ||||
| Gregory McCaslin | ||||||||||
| Former President | 0.00 | 0.00 | $86,470 | $0 | $46,495 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $785,326 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $125,194 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Personnel Solutions | |||||
| 1564 Asheville Hwy | Spartanburg | SC | 29303 | Temporary labor services | $271,268 |
| OpSource Staffing | |||||
| 1600 John B White Sr Blvd 1007 | Spartanburg | SC | 29301 | Temporary labor services | $161,481 |
| StalwartMC | |||||
| 23501 Cinco Ranch Blvd Ste H120 | Katy | TX | 77494 | Systems design | $121,793 |
| Taylormade Technology Solutions Inc | |||||
| 33 Shellstone Dr | Fountain Inn | SC | 29644 | Software development | $116,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
| Related Organizations | $73,725 | RelatedOrganizationsAmt |
| All Other Contributions | $8,021 | AllOtherContributionsAmt |
| Total Contributions | $81,746 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Upward Star Center | Desc |
| Business | 713940 | BusinessCd |
| Total Revenue Column | $740,498 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $495,786 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $244,712 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $740,498 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $208,546 | TotalRevenueColumnAmt |
| Exclusion | $208,546 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $379,370 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $825,034 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$445,664 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$445,664 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$393,700 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$51,964 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $13,289,975 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $5,125,831 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,164,144 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,164,144 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| Third Party Logistics | 493000 | $1,184,094 | $1,184,094 | |
| Miscellaneous Revenue | 900099 | $76,224 | $76,224 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,260,318 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,009,588 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,659,930 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $1,035,106 | UnrelatedBusinessRevenueAmt |
| Exclusion | $232,806 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,261 | TotalAmt |
| Program Services | $107,261 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $879,013 | TotalAmt |
| Program Services | $181,326 | ProgramServicesAmt |
| Management And General | $697,687 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,059 | TotalAmt |
| Program Services | $112,059 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,745,966 | TotalAmt |
| Program Services | $2,525,294 | ProgramServicesAmt |
| Management And General | $1,220,672 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,471 | TotalAmt |
| Program Services | $36,687 | ProgramServicesAmt |
| Management And General | $24,784 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $436,093 | TotalAmt |
| Program Services | $269,786 | ProgramServicesAmt |
| Management And General | $166,307 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $326,015 | TotalAmt |
| Program Services | $184,195 | ProgramServicesAmt |
| Management And General | $141,820 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,519 | TotalAmt |
| Management And General | $40,519 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,246 | TotalAmt |
| Management And General | $90,246 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,080 | TotalAmt |
| Management And General | $8,080 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $621,619 | TotalAmt |
| Program Services | $262,992 | ProgramServicesAmt |
| Management And General | $358,627 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,183 | TotalAmt |
| Management And General | $23,183 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $457,010 | TotalAmt |
| Program Services | $401,220 | ProgramServicesAmt |
| Management And General | $55,790 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $409,334 | TotalAmt |
| Program Services | $121,757 | ProgramServicesAmt |
| Management And General | $287,577 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $577,547 | TotalAmt |
| Program Services | $546,889 | ProgramServicesAmt |
| Management And General | $30,658 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,392 | TotalAmt |
| Program Services | $79,707 | ProgramServicesAmt |
| Management And General | $8,685 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,966 | TotalAmt |
| Program Services | $25,521 | ProgramServicesAmt |
| Management And General | $445 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $305,347 | TotalAmt |
| Program Services | $280,500 | ProgramServicesAmt |
| Management And General | $24,847 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,334,733 | TotalAmt |
| Program Services | $1,225,814 | ProgramServicesAmt |
| Management And General | $108,919 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $166,901 | TotalAmt |
| Program Services | $152,318 | ProgramServicesAmt |
| Management And General | $14,583 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Freight | $468,460 | $447,586 | $20,874 |
| Inventory Obsolescence | $388,124 | $388,124 | |
| Supplies | $363,105 | $357,615 | $5,490 |
| Training | $61,196 | $59,578 | $1,618 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,097,640 | TotalAmt |
| Program Services | $7,766,229 | ProgramServicesAmt |
| Management And General | $3,331,411 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,670,936 | BOYAmt |
| EOY | $2,297,722 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,722,742 | BOYAmt |
| EOY | $2,945,325 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $694,894 | BOYAmt |
| EOY | $560,198 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,364,348 | BOYAmt |
| EOY | $7,708,448 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $103,378 | BOYAmt |
| EOY | $108,198 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $41,327,206 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $15,589,209 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,715,589 | BOYAmt |
| EOY | $25,737,997 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,202,138 | BOYAmt |
| EOY | $5,813,551 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $425,499 | BOYAmt |
| EOY | $424,559 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,899,524 | BOYAmt |
| EOY | $45,595,998 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,385,811 | BOYAmt |
| EOY | $1,442,275 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $218,250 | BOYAmt |
| EOY | $99,593 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,270,567 | BOYAmt |
| EOY | $14,298,623 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,874,628 | BOYAmt |
| EOY | $15,840,491 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,024,896 | BOYAmt |
| EOY | $29,755,507 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,024,896 | BOYAmt |
| EOY | $29,755,507 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,899,524 | BOYAmt |
| EOY | $45,595,998 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,088,052 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$181,337 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $16,341 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,070 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $896 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $90,914 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $81,746 | CurrentTaxYearAmt |
| Total | $190,967 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,026,492 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22,859,326 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,116,270 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $17,898,890 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,785,761 | CurrentTaxYearAmt |
| Total | $79,686,739 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,042,833 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22,860,396 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,117,166 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $17,989,804 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,867,507 | CurrentTaxYearAmt |
| Total | $79,877,706 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $79,877,706 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $14,381 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $56,863 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $283,762 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $328,087 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $587,916 | CurrentTaxYearAmt |
| Total | $1,271,009 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $14,381 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $56,863 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $283,762 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $328,087 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $587,916 | CurrentTaxYearAmt |
| Total | $1,271,009 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | -$2,637 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $945,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $27,914 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $76,224 | CurrentTaxYearAmt |
| Total | $1,046,501 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,054,577 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $23,862,259 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,428,842 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $18,317,891 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,531,647 | CurrentTaxYearAmt |
| Total | $82,195,216 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.97180 | PublicSupportCY509Pct |
| Public Support PY509 | 0.98190 | PublicSupportPY509Pct |
| Investment Income CY | 0.01550 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00780 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part III, Section B, Line 12: | Other income includes miscellaneous income. |
| Part III, column (a): | Tax year 2015 represents a short period: 6/01/16 to 09/30/16 |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,712,164 | OtherCostOrOtherBasisAmt |
| Book Value | $4,712,164 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $30,557,920 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,671,521 | DepreciationAmt |
| Book Value | $19,886,399 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $101,235 | OtherCostOrOtherBasisAmt |
| Depreciation | $101,235 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,949,509 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,549,220 | DepreciationAmt |
| Book Value | $400,289 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,006,378 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,267,233 | DepreciationAmt |
| Book Value | $739,145 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $25,737,997 | TotalBookValueLandBuildingsAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (8 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|---|---|---|---|---|---|
| St John Lutheran Church | ||||||||||
| 9231 Viking Blvd NW | Elk River | MN | 55330 | 410834566 | 501(c)(3) | $5,300 | Assist church in refunding participants for league cancelled due to COVID-19. | |||
| Kelleytown Baptist Church | ||||||||||
| 2609 Kelleytown Road | Hartsville | SC | 295508252 | 205500641 | 501(c)(3) | $5,327 | Assist church in refunding participants for league cancelled due to COVID-19. | |||
| East Newnan Baptist Church | ||||||||||
| 14 Pearl Spring Trail | Newnan | GA | 302635395 | 581539771 | 501(c)(3) | $6,666 | Assist church in refunding participants for league cancelled due to COVID-19. | |||
| Praise Assembly Of God Church | ||||||||||
| 800 Parris Island Gateway | Beaufort | SC | 29906 | 570670920 | 501(c)(3) | $6,876 | Assist church in refunding participants for league cancelled due to COVID-19. | |||
| North Hills | ||||||||||
| 200 Admiral Callaghan Lane | Vallejo | CA | 94591 | 942363952 | 501(c)(3) | $7,023 | Assist church in refunding participants for league cancelled due to COVID-19. | |||
| West Valley Church of the Nazarene | ||||||||||
| 7109 W Nob Hill Blvd | Yakima | WA | 989081927 | 910908825 | 501(c)(3) | $11,978 | Assist church in refunding participants for league cancelled due to COVID-19. | |||
| Community Bible Church | ||||||||||
| 638 Parris Island Gateway | Beaufort | SC | 29901 | 570747191 | 501(c)(3) | $14,850 | Assist church in refunding participants for league cancelled due to COVID-19. | |||
| First Baptist Church | ||||||||||
| 250 E Main Street | Spartanburg | SC | 293065128 | 570339440 | 501(c)(3) | $20,445 | General support of children's sports ministry | $5,635 | Book | Donated Inventory |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 8 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Pamela Westbrooks | ||||||||||||||
| Dir. of Admin./Asst. Treas. | $147,102 | $0 | $6,000 | $0 | $1,684 | $0 | $4,407 | $0 | $11,172 | $0 | $170,365 | $0 | $0 | $0 |
| William Palmer | ||||||||||||||
| Executive Director (ended 05/20) | $203,460 | $0 | $10,000 | $0 | $1,690 | $0 | $4,916 | $0 | $29,651 | $0 | $249,717 | $0 | $0 | $0 |
| Terry Smith | ||||||||||||||
| Dir. of Corp. Dev. (ended 06/20) | $158,237 | $0 | $6,000 | $0 | $4,537 | $0 | $864 | $0 | $26,117 | $0 | $195,755 | $0 | $0 | $0 |
| Nathan Holm | ||||||||||||||
| Director of Operations | $150,592 | $0 | $8,000 | $0 | $1,554 | $0 | $0 | $0 | $1,572 | $0 | $161,718 | $0 | $0 | $0 |
| Gregory McCaslin | ||||||||||||||
| Former President | $86,470 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $46,495 | $0 | $132,965 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1a | The Organization grosses up taxable fringe benefits and company paid disability insurance premiums for all employees. These benefits are documented and approved during annual compensation reviews. All are reported as wages on W-2's. Housing Allowance - Gregory McCaslin, former President, recieved $40,030 that was designated as ministerial housing allowance under Section 107 of the Internal Revenue Code. |
| Part I, Line 4a | During the 2019 calendar year, Gregory McCaslin, former President, received a severance payment of $132,965, of which $40,030 was designated as ministerial housing allowance under Section 107 of the Internal Revenue Code. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Hugh R Brantley | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | See Part V | RelationshipDescriptionTxt |
| Transaction | $112,059 | TransactionAmt |
| Transaction | See Part V | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule L, Part IV: | FormAndLineReferenceDesc |
| Explanation | (a) Name of interested person: Hugh R. Brantley(b) Relationship between interested person and the organization: Family member of Hugh Brantley, Officer and Board Member.(d) Description of transaction: W-2 wages and benefits | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 4 | In October of 2018, the Organization updated its bylaws to indicate that no one employed by the Organization may serve as a board member of the Organization. |
| 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, an independent committee of the Board of Directors annually reviews and approves the compensation levels of all individuals subject to the policy. The deliberations and decisions of the committee are contemporaneously substantiated. The committee 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 $5,125,831. Additionally, the percentage of program expenses to total expenses reported on Part IX, Line 25 would be 79.51% |
| 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. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|
| Star Center LLC | ||||||||
| 9768 Warren H Abernathy Hwy | Spartanburg | SC | 29301 | Hold assets of The Star Center sports complex | SC | $462,000 | $14,172,695 | Upward Unlimited |
| Upward Sports LLC | ||||||||
| 198 White Star Point | Spartanburg | SC | 29301 | Facilitate certain transactions for Upward Unlimited | SC | $0 | $0 | Upward Unlimited |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| 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 | Yes (1) |
| South Carolina Christian Foundation | ||||||||||
| PO Box 2397 | Spartanburg | SC | 29304 | 582362123 | Funding Christian Causes | SC | 501(c)(3) | Line 10 | Upward Unlimited | Yes (1) |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Upward Enterprises Inc | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 198 White Star Point | AddressLine1Txt |
| City | Spartanburg | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 271593578 | EIN |
| Primary Activities | Promote Upward Unlimited | PrimaryActivitiesTxt |
| Legal Domicile State | SC | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Upward Unlimited | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| South Carolina Christian Foundation | ||
| A | $8,568 | Amount received for rent |
| Upward Unlimited Foundation | ||
| C | $73,725 | Amount received |
| Upstate Sports Club (sub in group ruling) | ||
| A | $107,753 | Amount received for rent |
| Upstate Sports Club (sub in group ruling) | ||
| J | $107,753 | Amount received for rent |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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). |
| Schedule R, Part II: | During a prior year, the Organization obtained financing to partially fund the construction and outfitting of the Upward Star Center sports complex. The financing provided net proceeds of approximately $15,000,000 to Upward Star Center, LLC. In conjunction with the financing, Upward Unlimited Foundation advanced a $10,203,000 "Leverage Loan" to Upward Spartanburg Investment Fund, LLC ("the Fund"), a wholly-owned subsidiary of SunTrust Community Capital, LLC ("STCC") to facilitate the provision of New Markets Tax Credit ("NMTC") equity to subsidize the Upward Star Center sports complex construction and outfitting. Because the financing was obtained pursuant to an NMTC arrangement, the Star Center expects that it will not be required to repay a portion of the financing proceeds. This expectation is based on the assumption that STCC may voluntarily elect to sell its ownership interest in the Fund to the Foundation for $1,000 at the end of the 7-year NMTC compliance period via a put/call agreement entered into by STCC and the Foundation at NMTC closing. In conjunction with STCC's expected exercise of the "put", the Foundation thus expects it would acquire full (indirect or direct) ownership of the $10,203,000 of NMTC loans to the Star Center. If the Foundation does so, management estimates as of September 30, 2020, that income in the form of a noncash contribution equal to the difference between the $15,000,000 NMTC loans and the $10,203,000 Leverage Loan (approximately $4,797,000) will be recognized in a future period if and when the anticipated transaction described above between STCC and the Foundation occurs. The Foundation and the Star Center could then make favorable arrangements between the entities regarding the loans going forward. In connection with the financing arrangement described above, the Star Center entered into various loans. Each of the loans is collateralized as described in a certain credit agreement and other rights as described in the loan documents. The credit agreement contains certain financial covenants, the most restrictive of which requires Upward and the Foundation, on a combined basis, to maintain a minimum debt service coverage ratio and a minimum total liquidity ratio, as those terms are described in the credit agreement. Furthermore, Upward and certain of its subsidiaries are unconditional guarantors for each of the loans. The annual interest rate on each of the loans is 2.7977%, with interest payable quarterly on the 5th day of each September, December, March, and June until the loans are paid. Commencing on January 23, 2022, principal payments in amounts further described in the loan documents are required. All unpaid principal and interest is due on January 23, 2045. The loans cannot be prepaid in full or in part until after the seventh anniversary of the closing date of the loans (January 2022), at which time prepayment in full or in part may be made. |
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