2021-07-13T16:17:18-05:00 2019-08-31 271728945 PKF O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE HARRISON NY 105281633 990 2018-09-01 800535933 UP2US INC UP2U 2125633031 520 EIGHTH AVENUE 2ND FLOOR NEW YORK NY 10018 SHERAH ALAIMO CHIEF OPERATING OFFICER 2125633031 2021-07-13 1 GARRETT M HIGGINS P00543209 9143818900 2021-07-13 2018 2022-09-23 18:48:47Z X PAUL CACCAMO 520 EIGHTH AVENUE 2ND FLOOR NEW YORK NY 10018 6737516 0 X WWW.UP2US.ORG X 2010 DC THE MISSION OF UP2US SPORTS IS TO INSPIRE ALL YOUTH TO ACHIEVE THEIR POTENTIAL BECAUSE THEY HAVE COACHES TRAINED IN POSITIVE YOUTH DEVELOPMENT. 10 10 618 14 0 0 5930702 4634558 2316281 1990004 0 0 -414 65577 8246569 6690139 227761 276619 0 0 5997229 5542021 0 0 188136 1671460 1583203 7896450 7401843 350119 -711704 1245646 605718 674788 746564 570858 -140846 X THE MISSION OF UP2US SPORTS IS TO INSPIRE ALL YOUTH TO ACHIEVE THEIR POTENTIAL BECAUSE THEY HAVE COACHES TRAINED IN POSITIVE YOUTH DEVELOPMENT. 0 0 5834532 276619 1990004 IN THE 2018-2019 PROGRAM YEAR, 322 UP2US SPORTS COACHES SERVED APPROXIMATELY 80,361 YOUTH AT 151 SPORTS-BASED YOUTH DEVELOPMENT ORGANIZATIONS. MANY UP2US SPORTS COACHES SERVE IN THEIR HOME COMMUNITIES, GIVING THEM A BETTER UNDERSTANDING OF COMMUNITY ASSETS AND THE CHALLENGES FACED BY THE YOUTH THEY WORK WITH. UP2US SPORTS COACHES RECEIVE 40 HOURS OF TRAINING IN YOUTH DEVELOPMENT AND MENTORING STRATEGIES, INCLUDING SPORTS-BASED YOUTH DEVELOPMENT (SBYD) FOUNDATIONS, THE BRAIN AND TRAUMA, BEHAVIOR MANAGEMENT AND CULTURE, TO HELP THEM CULTIVATE CARING, TRUST-BASED RELATIONSHIPS WITH YOUTH, AND TO FOSTER SBYD OUTCOMES. A YEAR OF SERVICE THROUGH UP2US SPORTS TEACHES YOUNG ADULTS SKILLS THAT HELP THEM SUCCEED IN FUTURE CAREER OPPORTUNITIES. WHILE MANY ALUMNI OF THE PROGRAM PURSUE CAREERS IN THE SPORTS-BASED YOUTH DEVELOPMENT FIELD, SKILLS LIKE LEADERSHIP AND ORGANIZATION CAN BE AN ASSET TO ANY CAREER CHOICE. 5834532 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 1 1 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 29 0 618 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA FL IL MA MD NY X X PAUL CACCAMO 2125633031 520 EIGHTH AVENUE 2ND FLOOR NEW YORK NY 10018 DAN MANNIX BOARD CHAIR 2.00 X X 0 0 0 NICK WOOD VICE CHAIR 2.00 X X 0 0 0 BRIAN HEGARTY TREASURER 2.00 X X 0 0 0 ANGEL GALLINAL TREASURER (THRU 8/2019) 2.00 X X 0 0 0 DR DAVID COLBERT BOARD MEMBER 2.00 X 0 0 0 MATT GRANDIS BOARD MEMBER 2.00 X 0 0 0 LORI HEALEY BOARD MEMBER 2.00 X 0 0 0 EVAN HOCHBERG BOARD MEMBER (THRU 05/2019) 2.00 X 0 0 0 MATT KNAUER BOARD MEMBER 2.00 X 0 0 0 KEVIN MARTINEZ BOARD MEMBER (THRU 12/2018) 2.00 X 0 0 0 ABBY MCKENNA BOARD MEMBER 2.00 X 0 0 0 DAVE PACE BOARD MEMBER (THRU 05/2019) 2.00 X 0 0 0 ROB RYAN BOARD MEMBER 2.00 X 0 0 0 SCOTT SMITH BOARD MEMBER 2.00 X 0 0 0 ALEXANDRA O'CONNOR SECRETARY 2.00 X 0 0 0 PAUL CACCAMO EXECUTIVE DIRECTOR 40.00 X 125955 0 2885 SHERAH ALAIMO CHIEF OPERATING OFFICER 40.00 X 83103 0 2239 MARIO ARGOTE CMO 40.00 X 100548 0 0 309606 0 5124 2 0 0 0 0 435406 2398010 1801142 75000 4634558 CONSULTING INCOME 611710 1914594 1914594 CONTRACT INCOME 611710 75410 75410 1990004 55947 435406 47377 8570 8570 OTHER INCOME 900099 57007 57007 57007 6690139 1990004 0 65577 237954 237954 38665 38665 222827 184913 37914 4596273 3814217 782056 170572 157914 12658 552349 509873 42476 100 41 41 18 191515 78138 79287 34090 336060 137112 139129 59819 2880 2880 176619 92521 64085 20013 135234 35064 70382 29788 231969 206871 15588 9510 46917 41840 3153 1924 23697 6199 17410 88 14581 14581 UNRELATED BUSINESS INCO 105 27 77 1 BAD DEBT EXPENSE 166441 166441 EVENT EXPENSE 139623 34403 72436 32784 APPAREL 80900 80900 36562 8559 27902 101 7401843 5834532 1379175 188136 20151 26274 333434 298832 880288 265485 3256 6624 8517 8503 1245646 605718 364446 309047 310342 254358 0 85000 0 98159 674788 746564 X -1549898 -1996397 2120756 1855551 570858 -140846 1245646 605718 -711704 0 X X 0 1 X 1 1 1 X 5379781 4150813 3820462 5930702 4634558 23916316 5379781 4150813 3820462 5930702 4634558 23916316 749745 23166571 14363 14363 8570 8570 1903 26003 30970 57007 115883 24055132 9066737 0.96310 0.96230 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2015 AMOUNT: $ 1,903. 2016 AMOUNT: $ 26,003. 2017 AMOUNT: $ 30,970. 2018 AMOUNT: $ 57,007. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 7213707 7213707 510685 127671 0 0 415543 481464 543169 510685 1950861 2926292 0 0 0 0 0 103886 120366 135792 127671 487715 731573 0 0 0 0 0 0 X 6880730 190591 190591 6690139 0 6690139 7592434 190591 190591 7401843 0 7401843 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, 2016. GALA 491353 435406 55947 1400 45977 491353 435406 55947 1400 45977 47377 8570 1 SHERIFF'S YOUTH FOUNDATION OF LOS ANGELES 211 W TEMPLE STREET 8TH FLOOR LOS ANGELES CA 90012 954047797 501(C)(3) 39619 TRAINING GRANT HOLLYWOOD POLICE ACTIVITIES LEAGUE 1358 WILCOX AVENUE LOS ANGELES CA 90028 954596172 501(C)(3) 49634 TRAINING GRANT HOLLENBECK POLICE ACTIVITIES LEAGUE 126 N ST LOUIS STREET LOS ANGELES CA 90033 010780689 501(C)(3) 92959 TRAINING GRANT CORPORATION FOR NATIONAL & COMMUNITY SERVICE 250 E ST SW WASHINGTON DC 20024 GOV'T 55742 TRAINING GRANT 4 0 STIPENDS 6 38665 PART I, LINE 2: ALL STIPENDS ARE PAID THROUGH THE CORPORATION FOR NATIONAL AND COMMUNITY SERVICES WHICH APPROVES THE "VOLUNTEERS IN SERVICE TO AMERICA" PARTICIPANTS/RECIPIENTS. ALFRED CACCAMO PART V PART V X 100000 85000 0 1 1 85000 SCHEDULE L, PART II, LOANS TO AND FROM INTERESTED PERSONS: (B) RELATIONASHIP WITH ORGANIZATION: FAMILY RELATIONSHIP WITH EXECUTIVE DIRECTOR, PAUL CACCAMO.(C) PURPOSE OF LOAN: OPERATING SUPPORT X 75000 COST 0 0 0 0 FORM 990, LINE B, AMENDED RETURN: AN AMENDED RETURN IS BEING FILED TO REPORT THE FOLLOWING CORRECTED INFORMATION: 1. PART VI, SECTION B, LINE 11A: UPDATED TO "YES". THE BOARD RECEIVES A COMPLETE COPY OF THE FORM 990 PRIOR TO FILING WITH THE IRS. 2. PART VII, SECTION A, LINE 1: UPDATED TO REPORT DAN MANNIX AS BOARD CHAIR. 3. PART X, LINES 27-28: UPDATED TO REFLECT THE ALLOCATION OF NET ASSETS BETWEEN UNRESTRICTED AND TEMPORARILY RESTRICTED PER THE ISSUED AUDITED FINANCIAL STATEMENTS. 4. PART XII, LINE 2B-3B: UPDATED TO "YES". THE ORGANIZATION'S FINANCIAL STATEMENTS WERE AUDITED BY AN INDEPENDENT ACCOUNTANT AND UNDERGONE AND AUDIT AS SET FORTH IN THE SINGLE AUDIT ACT AND OMB CIRCULAR A-133. 5. SCHEDULE C, PART II-A, LINE 2A(D) AND 2D(D): UPDATED AMOUNTS TO MATCH LINE 1F(A) AND LINE LINE 1G(A). 6. SCHEDULE O, EXPLANATION FOR PART VI, SECTION B, LINE 11B: UPDATED TO DESCRIBE THAT THE ORGANIZATION PROVIDED A COMPLETE COPY OF THE FORM 990 TO ALL MEMBERS OF THE GOVERNING BODY PRIOR TO FILING THE FORM. FORM 990, PART VI, SECTION B, LINE 11B ONCE THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTANT, A COPY IS SENT TO MANAGEMENT FOR THEIR INITIAL REVIEW. AFTER MANAGEMENT HAS APPROVED THE RETURN, A COMPLETE COPY OF FORM IS SEND TO ALL MEMBERS OF THE BOARD FOR REVIEW PRIOR TO FILING WITH THE IRS. 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 15A EACH YEAR, THE EXECUTIVE COMMITTEE REVIEWS COMPARABLE SALARIES BASED ON A RECOGNIZED STUDY AND REVIEWS THE PERFORMANCE OF THE EXECUTIVE DIRECTOR TO DETERMINE IF THE EXISTING SALARY FALLS WITHIN THESE RANGES. AFTER A DELIBERATION OF THIS MATTER, A NEW PROPOSED SALARY AND BENEFIT PACKAGE IS VOTED ON. THE PROCESS WAS LAST UNDERTAKEN IN FY2019. THE MINUTES OF THE BOARD OF DIRECTORS 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 RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS 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. 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.