STEP UP FOR STUDENTS - FLORIDA INC: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- STEP UP FOR STUDENTS - FLORIDA INC (EIN 59-3649371)
- Tax period
- 2018-07-01 to 2019-06-30
- Filed
- 2019-12-19
- IRS object ID
- 201943539349301419
- Schema version
- 2018v3.1
- 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 C
- Schedule D
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-12-19T14:04:24-06:00 | ReturnTs |
| Tax Period End | 2019-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7351 OFFICE PARK PL | AddressLine1Txt |
| City | MELBOURNE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 329408229 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 593649371 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEP UP FOR STUDENTS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | STEP | BusinessNameControlTxt |
| Phone | 9043522246 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4655 SALISBURY ROAD NO 400 | AddressLine1Txt |
| City | JACKSONVILLE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32256 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOE PFOUNTZ | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 9043522246 | PhoneNum |
| Signature | 2019-12-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JULIANA KREUL | PreparerPersonNm |
| PTIN | P01204534 | PTIN |
| Phone | 3217516200 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 66.98.98.134 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-12-05 | IPDt |
| IP Tm | 10:51:07 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | C7E7B0C0E81BD62A89852478B08C37E9234D4314 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-04-17 16:48:07Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOE PFOUNTZ | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4655 SALISBURY ROAD NO 400 | AddressLine1Txt |
| City | JACKSONVILLE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32256 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $717,949,667 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.STEPUPFORSTUDENTS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2000 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | STEP UP FOR STUDENTS EMPOWERS PARENTS TO PURSUE AND ENGAGE IN THE MOST APPROPRIATE LEARNING OPTIONS FOR THEIR CHILDREN. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 291 | TotalEmployeeCnt |
| Total Volunteers | 1085 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $705,681,555 | PYContributionsGrantsAmt |
| CY Contributions Grants | $714,828,892 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $976,220 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,432,494 | CYProgramServiceRevenueAmt |
| PY Investment Income | $999,419 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,673,206 | CYInvestmentIncomeAmt |
| PY Other Revenue | $3,990 | PYOtherRevenueAmt |
| CY Other Revenue | $15,075 | CYOtherRevenueAmt |
| PY Total Revenue | $707,661,184 | PYTotalRevenueAmt |
| CY Total Revenue | $717,949,667 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $650,979,063 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $624,325,720 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $15,927,052 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $19,899,245 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $2,666,911 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,697,802 | PYOtherExpensesAmt |
| CY Other Expenses | $10,563,586 | CYOtherExpensesAmt |
| PY Total Expenses | $674,603,917 | PYTotalExpensesAmt |
| CY Total Expenses | $654,788,551 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $33,057,267 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $63,161,116 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $589,394,333 | TotalAssetsBOYAmt |
| Total Assets EOY | $697,130,640 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $75,690,706 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $120,265,897 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $513,703,627 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $576,864,743 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | STEP UP FOR STUDENTS EMPOWERS PARENTS TO PURSUE AND ENGAGE IN THE MOST APPROPRIATE LEARNING OPTIONS FOR THEIR CHILDREN, WITH AN EMPHASIS ON FAMILIES WHO LACK THE INFORMATION AND FINANCIAL RESOURCES TO ACCESS THESE OPTIONS. BY PURSUING THIS MISSION, WE HELP PUBLIC EDUCATION FULFILL THE PROMISE OF EQUAL OPPORTUNITY. | MissionDesc |
| Significant New Program Srvc | Yes (1) | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $625,587,489 | ExpenseAmt |
| Grant | $615,252,820 | GrantAmt |
| Desc | FLORIDA TAX CREDIT SCHOLARSHIP PROGRAM: IN THE 2018-19 SCHOOL YEAR, 100,320 UNDERPRIVILEGED STUDENTS ATTENDED 1,825 PRIVATE SCHOOLS ON A STEP UP FOR STUDENTS' TAX CREDIT SCHOLARSHIP. THE K-12 SCHOLARSHIP PROGRAM WAS CREATED IN 2001 TO HELP ALLEVIATE THE ENORMOUS EDUCATIONAL CHALLENGES FACED BY CHILDREN WHO LIVE IN POVERTY, AND IT IS NOW THE LARGEST SUCH SCHOLARSHIP IN THE NATION. ELIGIBLE STUDENTS COULD CHOOSE BETWEEN SCHOLARSHIPS WORTH UP TO $7,111 FOR PRIVATE SCHOOL TUITION AND FEES OR UP TO $750 IN TRANSPORTATION COSTS TO ATTEND AN OUT-OF-DISTRICT PUBLIC SCHOOL. THE AVERAGE INCOME FOR PARTICIPANTS WAS 13% ABOVE THE FEDERAL POVERTY LEVEL, AND 55% OF THE STUDENTS WERE FROM SINGLE-PARENT HOUSEHOLDS. STANDARDIZED TEST SCORES RELEASED IN AUGUST 2018 SHOWED THAT SCHOLARSHIP STUDENTS WERE ACHIEVING THE SAME GAINS IN READING AND MATH AS STUDENTS OF ALL INCOME LEVELS NATIONALLY, EVEN AS THE STUDENTS WHO CHOSE THE SCHOLARSHIP WERE AMONG THE POOREST AND LOWEST-PERFORMING STUDENTS FROM THE PUBLIC SCHOOLS THEY LEFT BEHIND. IN FEBRUARY 2019, THE URBAN INSTITUTE REPORTED THAT SCHOLARSHIP STUDENTS ARE 43 PERCENT MORE LIKELY THAN THEIR PUBLIC-SCHOOL PEERS TO ATTEND COLLEGE AND 20 PERCENT MORE LIKELY TO EARN BACHELOR'S DEGREES. FOR THE 14TH TIME, STEP UP FOR STUDENTS WAS AWARDED THE COVETED FOUR-STAR RATING BY CHARITY NAVIGATOR FOR FINANCIAL ACCOUNTABILITY AND TRANSPARENCY. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $9,380,985 | ExpenseAmt |
| Grant | $8,781,932 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | THE ALABAMA OPPORTUNITY SCHOLARSHIP FUND (ALOSF) IS A SCHOLARSHIP GRANTING ORGANIZATION FORMED TO IMPLEMENT THE ALABAMA ACOUNTABILITY ACT. ALOSF AWARDS SCHOLARSHIPS TO ELIGIBLE LOW-INCOME K5-12TH GRADE STUDENTS WITH PRIORITY GIVEN TO STUDENTS WHO ARE ZONED TO ATTEND A FAILING PUBLIC SCHOOL. THE SCHOLARSHIPS PAY FOR PRIVATE SCHOOL TUITION OR TRANSFER FEES TO A NON-FAILING PUBLIC SCHOOL. THE FIRST SCHOLARSHIPS WERE GRANTED FOR THE SEMESTER STARTING JANUARY 2014. ALOSF HAS AWARDED OVER 10,750 SCHOLARSHIPS OVER 5 1/2 YEARS REPRESENTING 46 OF THE 67 COUNTIES IN ALABAMA. THE SCHOLARSHIPS ARE FUNDED BY DONATIONS OF INCOME TAX LIABILITY FROM INDIVIDUALS AND CORPORATIONS WHO RECEIVE AN ALABAMA STATE INCOME TAX CREDIT. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,993,457 | ExpenseAmt |
| Desc | THE GARDINER SCHOLARSHIP ACCOUNT PROGRAM: IN THE 2018-19 SCHOOL YEAR, STEP UP ALSO ADMINISTERED A STATEWIDE SCHOLARSHIP AVAILABLE TO SPECIAL-NEEDS STUDENTS WITH SPECIFIC DISABILITIES THAT INCLUDE: AUTISM, CEREBRAL PALSY, DOWN SYNDROME, SPINA BIFIDA, INTELLECTUAL DISABILITY AND WILLIAMS SYNDROME. FOR 2018-19, THE PROGRAM SERVED 13,407 STUDENTS WHO RECEIVED SCHOLARSHIPS WORTH AN AVERAGE OF $10,306 EACH. THE PROGRAM EMPOWERS FAMILIES TO CHOOSE THE EDUCATIONAL SERVICES THAT BEST MEET THE NEEDS OF THEIR STUDENT, AND THE MONEY CAN BE SPENT FOR SCHOOLS, THERAPISTS, SPECIALISTS, CURRICULUM, TECHNOLOGY - EVEN A COLLEGE SAVINGS ACCOUNT. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (7 entries)
| ExpenseExpenseAmt | GrantGrantAmt | RevenueRevenueAmt | DescDesc |
|---|---|---|---|
| $1,785,546 | $0 | $41,782 | STUDENT DEVELOPMENT AND STUDENT LEARNING: SCHOOLS AND FAMILIES NEED POSITIVE, INFORMED PARTNERSHIPS AND STRONG LEADERSHIP, AS WELL AS CULTURE THAT IS COMMITTED TO CONTINUOUS IMPROVEMENT. WITH THAT AS A GUIDING MANTRA, THE OFFICE OF STUDENT LEARNING WAS ESTABLISHED IN 2011 AND CONTINUES TO GROW TO MEET THE NEEDS OF OUR STEP UP SCHOLARS AND THEIR FAMILIES. THE OFFICE OF STUDENT LEARNING OFFERS FREE STATEWIDE PROFESSIONAL LEARNING, INDIVIDUALIZED SCHOOL SUPPORT, COMMUNICATION TOOLS, A STUDENT INFORMATION SYSTEM - THE TEACHING AND LEARNING EXCHANGE, PARTNERSHIPS WITH NWEA FOR A MAP PROGRAM, CERTIFICATIONS FOR OUR SCHOOL LEADERS, COUNCILS TO SUPPORT OUR GARDINER SCHOOLS AND PARENTS AS WELL AS COMMITTEES TO SUPPORT OUR FLORIDA TAX CREDIT PRINCIPALS. WE ALSO OFFER EVENTS LIKE THE RISING STARS WHERE STUDENTS ARE RECONIZED AS SCHOLARS AND THEIR PARENTS AND SCHOOLS ARE ALSO RECOGNIZED FOR ACHIEVEMENTS. IN 2019, THE OFFICE OF STUDENT LEARNING HELD A CONFERENCE FOR EDUCATORS TO SUPPORT TEACHING, LEARNING AND ASSESSMENT FOR THE FLORIDA TAX CREDIT AND GARDINER PROGRAMS. |
| $1,667,113 | $0 | $0 | RESEARCH ON STUDENT OUTCOMES: EACH TAX CREDIT SCHOLARSHIP IS INTENDED TO PROVIDE A LOW-INCOME STUDENT IN FLORIDA WITH A VIABLE LEARNING OPTION THAT CAN MAKE A DIFFERENCE IN HIS OR HER EDUCATIONAL LIFE. TOWARD THAT OBJECTIVE, STEP UP CONTINUES TO BUILD TOOLS TO ROBUSTLY ASSESS ACADEMIC PROGRESS. THE STATE COLLECTS STANDARDIZED TEST SCORES EVERY YEAR AND IN ITS MOST RECENT REPORT DETERMINED THAT SCHOLARSHIP STUDENTS ACHIEVED THE SAME ACADEMIC GAINS IN READING AND MATH AS STUDENTS OF ALL INCOME LEVELS NATIONALLY. STEP UP HAS COMPLETED A DATA WAREHOUSE THAT PULLS TOGETHER STUDENT ACADEMIC, DEMOGRAPHIC AND ENROLLMENT INFORMATION FOR MOST OF THE PROGRAM'S HISTORY. FURTHER, STEP UP HAS INVITED RESEARCH ORGANIZATIONS TO MINE STUDENT DATA, AND THE URBAN INSTITUTE RELEASED A SECOND INDEPENDENT REPORT IN FEBRUARY 2019 FINDING THAT STUDENTS ON THE SCHOLARSHIP AT LEAST THREE YEARS ARE 43 PERCENT MORE LIKELY THAN THEIR COUNTERPARTS IN PUBLIC SCHOOLS TO ATTEND COLLEGE. |
| $1,427,683 | $290,968 | $0 | HOPE SCHOLARSHIP PROGRAM: STEP UP FOR STUDENTS ALSO ADMINISTERS THE HOPE SCHOLARSHIP, WHICH WAS CREATED IN 2018 TO PROVIDE THE OPTION OF PRIVATE SCHOOL SCHOLARSHIPS TO STUDENTS IN PUBLIC SCHOOLS WHO HAVE EXPERIENCED ACTS OF BULLYING AND INTIMIDATION. THE SCHOLARSHIPS ARE FINANCED BY CONTRIBUTIONS FROM AUTOMOBILE BUYERS, WHO ARE ALLOWED UNDER THE LAW TO REDIRECT UP TO $105 OF THEIR STATE TAXES ON EACH PURCHASE. THOSE CONTRIBUTIONS ARE USED TO PROVIDE TUITION SCHOLARSHIPS TO PARTICIPATING PRIVATE SCHOOLS WORTH UP TO $7,111 OR A $750 TRANSPORTATION SCHOLARSHIP TO A PUBLIC SCHOOL IN ANOTHER DISTRICT. THE SCHOLARSHIP DID NOT BEGIN UNTIL OCTOBER 2018 AND SERVED 123 STUDENTS IN ITS FIRST YEAR. ANY UNUSED FUNDS IN THE HOPE SCHOLARSHIP PROGRAM CAN BE USED TO FUND SCHOLARSHIPS TO STUDENTS ON THE FLORIDA TAX CREDIT SCHOLARSHIP PROGRAM IN THE NEXT STATE OF FLORIDA FISCAL YEAR. |
| $1,010,028 | $0 | $981,486 | ILLINOIS INVEST IN KIDS SCHOLARSHIP PROGRAM: STEP UP FOR STUDENTS HAS CONTRACTED WITH EMPOWER ILLINOIS, AN APPROVED 501(C)(3), SCHOLARSHIP GRANTING ORGANIZATION (SGO) IN THE STATE OF ILLINOIS, THAT ADMINISTERS THE ILLINOIS INVEST IN KIDS SCHOLARSHIP PROGRAM, A TAX CREDIT SCHOLARSHIP PROGRAM. SINCE NOVEMBER 2017, STEP UP FOR STUDENTS HAS PROVIDED SCHOLARSHIP ADMINISTRATION SERVICES FOR EMPOWER ILLINOIS. EMPOWER ILLINOIS CAN SOLICIT AND RECEIVE CORPORATE AND INDIVIDUAL CONTRIBUTIONS THAT ARE ENTITLED TO A 75% STATE TAX CREDIT OF CORPORATE AND INDIVIDUAL STATE INCOME TAX. THOSE CONTRIBUTIONS, IN TURN MUST BE SPENT TO PROVIDE SCHOLARSHIPS TO LOW INCOME ILLINOIS SCHOOL CHILDREN IN COMPLIANCE WITH THE INVEST IN KIDS ACT. FOR THE 2019- 2020 SCHOOL YEAR, QUALIFIED STUDENTS RECEIVED SCHOLARSHIPS OF UP TO $13,336.64, OR FOR INDIVIDUAL DISABILITY EDUCATION ACT STUDENTS, UP TO $26,673.28, TO ATTEND A PARTICIPATING PRIVATE SCHOOL WITHIN THE STATE OF ILLINOIS. SCHOLARSHIPS ARE EXPENDED WHEN A STUDENT ATTENDS A PARTCIPATING SCHOOL. EMPOWER ILLINOIS IS ALLOWED TO USE UP TO 5% OF THE CONTRIBUTIONS COLLECTED TO ADMINISTER THE SCHOLARSHIP PROGRAM, AND STEP UP FOR STUDENTS IS COMPENSATED FOR ITS WORK BY EMPOWER ILLINOIS VIA THOSE ADMINISTRATIVE FUNDS. ACCORDING TO SUBMITTED AUDIT MATERIAL, FOR THE 2018-2019 SCHOOL YEAR, 32,456 APPLICATIONS WERE SUBMITTED AND RESERVED FOR POTENTIAL REVIEW, WHICH LED TO HAVING 5,528 SCHOLARSHIPS AWARDED TOTALING $37,008,673. |
| $934,496 | $0 | $424,301 | ADVOCACY AND CIVIC ENGAGEMENT (ACE): ACE THROUGH FLORIDA PARENT NETWORK, ORGANIZES ADVOCATES AND SUPPORTERS WHO BELIEVE CHILDREN SHOULD BE EDUCATED BASED ON HOW THEY LEARN, RATHER THAN WHERE THEY LIVE. THIS INCLUDES PARENTS AND STUDENTS WHO UTILIZE SCHOLARSHIPS AS WELL AS DISTRICT, CHARTER, MAGNET, HOME AND VIRTUAL SCHOOLS. THIS ALSO INCLUDES TEACHERS, COMMUNITY AND SCHOOL LEADERS, FAITH-BASED LEADERS AND ALUMNI. FLORIDA PARENT NETWORK EDUCATES, INFORMS AND TRAINS ADVOCATES AND SUPPORTERS FOR THE PROTECTION AND EXPANSION OF EDUCATION CHOICE. ADVOCACY AND CIVIC ENGAGEMENT PROVIDES THESE SERVICES TO ADVOCATES PARTICIPATING IN PROGRAMS ADMINISTERED BY THE ORGANIZATION AND TO ADVOCATES UTILIZING OTHER CHOICE OPTIONS UNDER CONTRACT SERVICE AGREEMENTS WITH CHOICE ADVOCACY GROUPS. |
| $827,726 | $0 | $0 | READING SCHOLARSHIP PROGRAM: THE READING SCHOLARSHIP WAS CREATED IN 2018 TO PROVIDE ACADEMIC SUPPORT FOR ELEMENTARY SCHOOL STUDENTS IN DISTRICT OR CHARTER SCHOOLS, WHO STRUGGLE IN READING. STEP UP FOR STUDENTS, AS AN APPROVED SCHOLARSHIP FUNDING ORGANIZATION, ADMINISTERS THE PROGRAM. THE SCHOLARSHIP IS AVAILABLE TO STUDENTS IN THIRD THROUGH FIFTH GRADE WHO HAVE SCORED A LEVEL 1 OR 2 ON THE ENGLISH LANGUAGE ARTS SECTION OF THE FLORIDA STANDARDS ASSESSMENT. EACH SCHOLARSHIP IS WORTH $500, WHICH THE PARENT CAN USE TO PAY FOR TUITION AND FEES RELATED TO PART-TIME TUTORING, SUMMER AND AFTER-SCHOOL LITERACY PROGRAMS, INSTRUCTIONAL MATERIALS AND MORE. IN ITS FIRST YEAR, 2018-19, THE SCHOLARSHIP SERVED 5,375 STUDENTS. |
| $107,481 | $0 | FAMILY EMPOWERMENT SCHOLARSHIP: IN MAY 2019, GOV. RON DESANTIS SIGNED INTO LAW THE FAMILY EMPOWERMENT SCHOLARSHIP, WHICH IS INTENDED TO HELP REDUCE THE WAITING LIST FOR THE TAX CREDIT SCHOLARSHIP AND SIMILARLY SERVES STUDENTS FROM LOW-INCOME AND WORKING-CLASS HOUSEHOLDS. STEP UP WORKED DIRECTLY WITH THE STATE DEPARTMENT OF EDUCATION TO ADMINISTER THIS SCHOLARSHIP AND ITS FIRST-YEAR GOAL IN 2019-20 IS TO SERVE 18,000 K-12 STUDENTS. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $7,760,073 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $290,968 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $1,447,569 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $647,722,004 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | 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 | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | 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 | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 643 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 291 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| 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 | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | 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 | 0 | LocalChaptersInd |
| 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 | AR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CO | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | DC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | HI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | ME | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | 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 | NV | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NJ | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NM | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OH | 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 | RI | 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 | UT | 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 | WV | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | ND | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MO | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOE PFOUNTZ | PersonNm |
| Phone | 9043522246 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4655 SALISBURY RD SUITE 400 | AddressLine1Txt |
| City | JACKSONVILLE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32256 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| JOHN KIRTLEY | |||||||
| CHAIRMAN, SUFS/DIRECTOR, A | 40.00 | Yes (X) | $0 | $0 | $0 | ||
| ALISON HERTOG | |||||||
| DIRECTOR, SUFS | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| ALFRED AL LAWSON | |||||||
| DIRECTOR, SUFS | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| RICHARD OUTRAM | |||||||
| DIRECTOR, SUFS | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| PAUL SHERMAN | |||||||
| DIRECTOR, SUFS | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| CURTIS STOKES | |||||||
| DIRECTOR, SUFS | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| TERRY JOVE | |||||||
| DIRECTOR, SUFS | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN LEGG | |||||||
| DIRECTOR, SUFS | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| DOUG TUTHILL | |||||||
| PRESIDENT, SUFS | 40.00 | $244,845 | $0 | $28,247 | Yes (X) | ||
| ANNE WHITE | |||||||
| CAO, SUFS | 40.00 | $162,690 | $0 | $24,542 | Yes (X) | ||
| JOE PFOUNTZ | |||||||
| TREASURER & CFO, SUFS | 40.00 | $194,872 | $0 | $25,054 | Yes (X) | ||
| ALISSA RANDALL | |||||||
| VP MARKETING & EVENTS, SUF | 40.00 | $155,886 | $0 | $17,918 | Yes (X) | ||
| JONATHAN BECKHAM | |||||||
| VP INNOVATION | 40.00 | $149,755 | $0 | $31,880 | Yes (X) | ||
| GINA LYNCH | |||||||
| VP OPERATIONS | 40.00 | $145,642 | $0 | $21,826 | Yes (X) | ||
| CAROL MACEDONIA | |||||||
| VP STUDENT LEARNING | 40.00 | $145,157 | $0 | $17,677 | Yes (X) | ||
| JONATHAN EAST | |||||||
| VP POLICY & PUBLIC AFFAIRS | 40.00 | $143,893 | $0 | $16,008 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,342,740 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $183,152 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 25 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SAP AMERICA INC | |||||
| PO BOX 7780-824024 | PHILADELPHIA | PA | 191824024 | SOFTWARE SERVICES | $369,358 |
| ROBERT HALF TECHNOLOGY | |||||
| 12400 COLLECTIONS CENTER DRIVE | CHICAGO | IL | 60693 | CONSULTING SERVICES | $270,068 |
| PREMIKATI INC | |||||
| 310 NORTH ALABAMA STREET STE 200 | INDIANAPOLIS | IN | 46204 | SOFTWARE SERVICES | $230,993 |
| GENESYS TELECOMMUNICATIONS LABORATORIES | |||||
| PO BOX 206174 | DALLAS | TX | 753206174 | TELECOMMUNICATIONS | $230,741 |
| ACQUIRE DIGITAL LLC | |||||
| 2000 GLEN ECHO RD STE 200 | NASHVILLE | TN | 37215 | MARKETING AND ADVERTISING | $218,671 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 16 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $714,828,892 | AllOtherContributionsAmt |
| Total Contributions | $714,828,892 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SERVICE CONTRACT | 561000 | $981,486 | $981,486 |
| ADVOCACY & CIVIC ENGAG | 900099 | $409,226 | $409,226 |
| STUDENT DEVELOPMENT | 900099 | $41,782 | $41,782 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,432,494 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,673,206 | TotalRevenueColumnAmt |
| Exclusion | $1,673,206 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $15,075 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $15,075 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $15,075 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $717,949,667 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,447,569 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,673,206 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $624,325,720 | TotalAmt |
| Program Services | $624,325,720 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $632,024 | TotalAmt |
| Management And General | $632,024 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,408,848 | TotalAmt |
| Program Services | $13,200,347 | ProgramServicesAmt |
| Management And General | $829,982 | ManagementAndGeneralAmt |
| Fundraising | $1,378,519 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $759,599 | TotalAmt |
| Program Services | $562,224 | ProgramServicesAmt |
| Management And General | $133,580 | ManagementAndGeneralAmt |
| Fundraising | $63,795 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,962,014 | TotalAmt |
| Program Services | $1,528,992 | ProgramServicesAmt |
| Management And General | $251,534 | ManagementAndGeneralAmt |
| Fundraising | $181,488 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,136,760 | TotalAmt |
| Program Services | $855,779 | ProgramServicesAmt |
| Management And General | $189,662 | ManagementAndGeneralAmt |
| Fundraising | $91,319 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $121,960 | TotalAmt |
| Management And General | $121,960 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $261,069 | TotalAmt |
| Management And General | $261,069 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $256,683 | TotalAmt |
| Program Services | $256,683 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,465,341 | TotalAmt |
| Program Services | $2,765,330 | ProgramServicesAmt |
| Management And General | $1,275,674 | ManagementAndGeneralAmt |
| Fundraising | $424,337 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $585,918 | TotalAmt |
| Program Services | $469,841 | ProgramServicesAmt |
| Management And General | $72,551 | ManagementAndGeneralAmt |
| Fundraising | $43,526 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $427,924 | TotalAmt |
| Program Services | $302,884 | ProgramServicesAmt |
| Management And General | $48,077 | ManagementAndGeneralAmt |
| Fundraising | $76,963 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $873,297 | TotalAmt |
| Program Services | $682,725 | ProgramServicesAmt |
| Management And General | $123,441 | ManagementAndGeneralAmt |
| Fundraising | $67,131 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $800,031 | TotalAmt |
| Program Services | $526,410 | ProgramServicesAmt |
| Management And General | $126,365 | ManagementAndGeneralAmt |
| Fundraising | $147,256 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $758,610 | TotalAmt |
| Program Services | $603,001 | ProgramServicesAmt |
| Management And General | $100,760 | ManagementAndGeneralAmt |
| Fundraising | $54,849 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $288,583 | TotalAmt |
| Program Services | $227,496 | ProgramServicesAmt |
| Management And General | $39,435 | ManagementAndGeneralAmt |
| Fundraising | $21,652 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| OTHER COSTS | $603,562 | $603,562 | ||
| REPAIRS AND MAINTENANCE | $466,757 | $361,278 | $72,916 | $32,563 |
| PRINTING AND POSTAGE | $355,679 | $237,332 | $34,834 | $83,513 |
| BANK FEES | $298,172 | $212,400 | $85,772 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $654,788,551 | TotalAmt |
| Program Services | $647,722,004 | ProgramServicesAmt |
| Management And General | $4,399,636 | ManagementAndGeneralAmt |
| Fundraising | $2,666,911 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,085,583 | BOYAmt |
| EOY | $63,442,105 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $196,000 | BOYAmt |
| EOY | $130,000 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $502,820,023 | BOYAmt |
| EOY | $542,649,336 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,137,782 | BOYAmt |
| EOY | $4,963,297 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $701,402 | BOYAmt |
| EOY | $858,639 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,637,268 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,741,164 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,986,165 | BOYAmt |
| EOY | $2,896,104 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,467,378 | BOYAmt |
| EOY | $82,191,159 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $589,394,333 | BOYAmt |
| EOY | $697,130,640 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,236,696 | BOYAmt |
| EOY | $3,083,508 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,467,378 | BOYAmt |
| EOY | $82,182,389 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,986,632 | BOYAmt |
| EOY | $35,000,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,690,706 | BOYAmt |
| EOY | $120,265,897 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,115,532 | BOYAmt |
| EOY | $6,621,589 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $505,588,095 | BOYAmt |
| EOY | $570,243,154 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $513,703,627 | BOYAmt |
| EOY | $576,864,743 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $589,394,333 | BOYAmt |
| EOY | $697,130,640 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $63,161,116 | ReconcilationRevenueExpnssAmt |
| 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) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $456,345,377 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $521,372,137 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $533,245,078 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $705,681,555 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $714,828,892 | CurrentTaxYearAmt |
| Total | $2,931,473,039 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $456,345,377 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $521,372,137 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $533,245,078 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $705,681,555 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $714,828,892 | CurrentTaxYearAmt |
| Total | $2,931,473,039 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,157,199,278 | SubstantialContributorsTotAmt |
| Public Support Total170 | $1,774,273,761 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,223 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $90,396 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $397,500 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $999,419 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,673,206 | CurrentTaxYearAmt |
| Total | $3,168,744 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12,665 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,046 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $339 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,990 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $15,075 | CurrentTaxYearAmt |
| Total | $39,115 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $2,934,680,898 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $4,025,083 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.60460 | PublicSupportCY170Pct |
| Public Support PY170 | 0.59190 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | OTHER INCOME - 2014 AMOUNT: $ 12,665. 2015 AMOUNT: $ 7,046. 2016 AMOUNT: $ 339. 2017 AMOUNT: $ 3,990. 2018 AMOUNT: $ 15,075. | ExplanationTxt |
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 C IRS990ScheduleC
Total Grassroots Lobbying TotalGrassrootsLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $124,725 | FilingOrganizationsTotalAmt |
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $131,958 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $256,683 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $654,531,868 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $654,788,551 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $1,000,000 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $250,000 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $1,000,000 | CurrentYearMinus3Amt |
| Current Year Minus2 | $1,000,000 | CurrentYearMinus2Amt |
| Current Year Minus1 | $1,000,000 | CurrentYearMinus1Amt |
| Current Year | $1,000,000 | CurrentYearAmt |
| Total | $4,000,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $6,000,000 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $11,942 | CurrentYearMinus3Amt |
| Current Year Minus2 | $66,809 | CurrentYearMinus2Amt |
| Current Year Minus1 | $115,003 | CurrentYearMinus1Amt |
| Current Year | $256,683 | CurrentYearAmt |
| Total | $450,437 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $250,000 | CurrentYearMinus3Amt |
| Current Year Minus2 | $250,000 | CurrentYearMinus2Amt |
| Current Year Minus1 | $250,000 | CurrentYearMinus1Amt |
| Current Year | $250,000 | CurrentYearAmt |
| Total | $1,000,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $1,500,000 | GrassrootsCeilingAmt |
Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $8,171 | CurrentYearMinus3Amt |
| Current Year Minus2 | $10,454 | CurrentYearMinus2Amt |
| Current Year Minus1 | $18,858 | CurrentYearMinus1Amt |
| Current Year | $124,725 | CurrentYearAmt |
| Total | $162,208 | TotalAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE C, PART II-A | FormAndLineReferenceDesc |
| Explanation | THE SENIOR POLICY DIRECTOR, LEGISLATIVE AFFAIRS MANAGER AND DIRECTOR OF ADVOCACY AND CIVIC ENGAGEMENT FOR STEP UP FOR STUDENTS PLAYED A KEY ROLE IN THE 2019 SESSION OF THE FLORIDA LEGISLATURE. DURING THE SESSION, LAWMAKERS CREATED A NEW DIRECT STATE-FUNDED PROGRAM CALLED THE FAMILY EMPOWERMENT SCHOLARSHIP AND ALSO ADOPTED IMPROVEMENTS TO THE TAX CREDIT SCHOLARSHIP AND OTHER SCHOLARSHIP PROGRAMS. THE DIRECTOR AND LEGISLATIVE AFFAIRS MANAGERS PROVIDED INFORMATION TO LAWMAKERS AND LEGISLATIVE STAFF, AND THE ADVOCACY DIRECTOR HELPED CONNECT SCHOLARSHIP FAMILIES WITH LAWMAKERS. THESE LOBBYING EFFORTS ARE FINANCED BY SEPARATE PRIVATE FUNDRAISING AND NOT THROUGH ANY OF THE ADMINISTRATIVE ALLOWANCE STEP UP RECEIVES FOR EACH PROGRAM. | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | Yes (1) | AgentTrusteeEtcInd |
| Beginning Balance | $58,467,378 | BeginningBalanceAmt |
| Additions During Year | $128,658,297 | AdditionsDuringYearAmt |
| Distributions During Year | $104,943,286 | DistributionsDuringYearAmt |
| Ending Balance | $82,182,389 | EndingBalanceAmt |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $47,544 | OtherCostOrOtherBasisAmt |
| Depreciation | $35,453 | DepreciationAmt |
| Book Value | $12,091 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,589,724 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,705,711 | DepreciationAmt |
| Book Value | $2,884,013 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,896,104 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| FUNDS HELD IN TRUST FOR STUDENTS | $82,182,389 |
| DUE FROM AFFILIATES | $8,770 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $82,191,159 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $718,633,943 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $394,276 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $290,000 | OtherRevenueAmt |
| Revenue Not Reported | $684,276 | RevenueNotReportedAmt |
| Revenue Subtotal | $717,949,667 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $717,949,667 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $655,248,013 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $394,276 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $65,186 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $459,462 | ExpensesNotReportedAmt |
| Expenses Subtotal | $654,788,551 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $654,788,551 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | IN JUNE 2014, LEGISLATION CREATED A SCHOLARSHIP FOR SPECIAL NEEDS CHILDREN THAT WAS SIGNED INTO LAW IN FLORIDA. A GARDINER SCHOLARSHIP ACCOUNT IS ESTABLISHED FOR EACH CHILD THAT IS AWARDED A SPECIAL NEEDS SCHOLARSHIP. PARENTS USE THIS MONEY TO PERSONALIZE THE EDUCATION OF THEIR CHILDREN WITH UNIQUE ABILITIES BY DIRECTING MONEY TOWARDS A COMBINATION OF PROGRAMS AND STATE APPROVED PROVIDERS. THESE INCLUDE SCHOOLS, THERAPISTS, SPECIALISTS, CURRICULUM AND TECHNOLOGY AND COLLEGE SAVINGS ACCOUNTS. IN JUNE 2018, LEGISLATION CREATED A SCHOLARSHIP TO PROVIDE ACADEMIC SUPPORT FOR ELEMENTARY SCHOOL STUDENTS IN DISTRICT OR CHARTER SCHOOLS WHO STRUGGLE IN READING THAT WAS SIGNED INTO LAW IN FLORIDA. THE SCHOLARSHIP IS AVAILABLE TO STUDENTS IN THIRD THROUGH FIFTH GRADE WHO HAVE SCORED A LEVEL 1 OR 2 ON THE ENGLISH LANGUAGE ARTS SECTION OF THE FLORIDA STANDARDS ASSESSMENT. PARENTS USE THIS SCHOLARSHIP TO PAY FOR TUITION AND FEES RELATED TO PART-TIME TUTORING, SUMMER AND AFTER-SCHOOL LITERACY PROGRAMS, INSTRUCTIONAL MATERIALS AND MORE. DURING THE YEARS ENDED JUNE 30, 2019 AND 2018, STEP UP FOR STUDENTS DISTRIBUTED APPROXIMATELY $104.9 MILLION AND $77.1 MILLION, LEAVING A BALANCE OF APPROXIMATELY $82.1 MILLION AND $58.4 MILLION RESPECTIVELY, WHICH IS RECORDED IN THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS BOTH AN ASSET AND A LIABILITY. STEP UP FOR STUDENTS IS ACTING AS AN AGENT FOR BOTH OF THESE PROGRAMS, THEREFORE, THERE ARE NO REVENUES AND EXPENSES REPORTED ON THE STATEMENT OF ACTIVITIES FOR SCHOLARSHIP FUNDS RECEIVED AND DISTRIBUTED FROM THE STATE OF FLORIDA. |
| PART X, LINE 2: | STEP UP FOR STUDENTS IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND FROM STATE INCOME TAXES UNDER SIMILAR PROVISIONS OF THE FLORIDA STATUTES. ACCORDINGLY, NO PROVISION FOR FEDERAL AND STATE INCOME TAXES HAS BEEN RECORDED IN THE FINANCIAL STATEMENTS. STEP UP FOR STUDENTS HAS MADE AN ELECTION UNDER SECTION 501(H) OF THE INTERNAL REVENUE CODE, WHICH PERMITS CERTAIN ELIGIBLE 501(C)(3) ORGANIZATIONS TO MAKE LIMITED EXPENDITURES TO INFLUENCE LEGISLATION. STEP UP FOR STUDENTS WOULD BE SUBJECT TO AN EXCISE TAX IF IT SPENDS MORE THAN THE AMOUNTS PERMITTED. SUCH LIMITS HAVE NOT BEEN EXCEEDED. THE ALABAMA OPPORTUNITY SCHOLARSHIP FUND IS A DISREGARDED ENTITY FOR FEDERAL AND STATE INCOME TAX PURPOSES AND THEREFORE, REPORTS ALL FEDERAL AND STATE TAX INFORMATION THROUGH STEP UP FOR STUDENTS. ACCORDINGLY, NO PROVISION FOR FEDERAL AND STATE INCOME TAXES HAS BEEN RECORDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. C2 IS A DISREGARDED ENTITY FOR FEDERAL AND STATE INCOME TAX PURPOSES AND THEREFORE, REPORTS ALL FEDERAL AND STATE INCOME TAX INFORMATION THROUGH STEP UP FOR STUDENTS. ACCORDINGLY, NO PROVISION FOR FEDERAL AND STATE INCOME TAXES HAS BEEN RECORDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. STEP UP FOR STUDENTS FOLLOWS ACCOUNTING STANDARDS RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT ASSESSED WHETHER THERE WERE ANY UNCERTAIN TAX POSITIONS WHICH MAY GIVE RISE TO INCOME TAX LIABILITIES AND DETERMINED THAT THERE WERE NO SUCH MATTERS REQUIRING RECOGNITION IN THE CONSOLIDATED FINANCIAL STATEMENTS. GENERALLY, STEP UP FOR STUDENTS IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE JUNE 30, 2016. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | ALABAMA OPPORTUNITY ACTION FUND REVENUES 290,000. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | ALABAMA OPPORTUNITY ACTION FUND EXPENSES 65,186. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| FLORIDA TAX CREDIT SCHOLARSHIP PROGRAM | 100415 | $615,252,820 |
| ALABAMA OPPORTUNITY SCHOLARSHIP FUND | 1568 | $8,781,932 |
| HOPE SCHOLARSHIP PROGRAM | 128 | $290,968 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | STEP UP FOR STUDENTS RECEIVES GRANTS TO FUND PROJECTS AND INITIATIVES TO EMPOWER THE FAMILIES OF OUR STUDENTS. THE GRANT EXPENSES ARE TRACKED BY PROJECT CODE FOR EASE OF REPORTING TO OUR GRANTORS, IF APPLICABLE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| 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 | 0 | 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 (8 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DOUG TUTHILL | ||||||||||||||
| PRESIDENT, SUFS | $244,845 | $0 | $0 | $0 | $0 | $0 | $14,940 | $0 | $13,307 | $0 | $273,092 | $0 | $0 | $0 |
| ANNE WHITE | ||||||||||||||
| CAO, SUFS | $162,690 | $0 | $0 | $0 | $0 | $0 | $10,145 | $0 | $15,129 | $0 | $187,964 | $0 | $0 | $0 |
| JOE PFOUNTZ | ||||||||||||||
| TREASURER & CFO, SUFS | $194,872 | $0 | $0 | $0 | $0 | $0 | $10,447 | $0 | $14,607 | $0 | $219,926 | $0 | $0 | $0 |
| ALISSA RANDALL | ||||||||||||||
| VP MARKETING & EVENTS, SUF | $155,886 | $0 | $0 | $0 | $0 | $0 | $9,516 | $0 | $8,447 | $0 | $173,849 | $0 | $0 | $0 |
| JONATHAN BECKHAM | ||||||||||||||
| VP INNOVATION | $149,755 | $0 | $0 | $0 | $0 | $0 | $9,425 | $0 | $22,455 | $0 | $181,635 | $0 | $0 | $0 |
| GINA LYNCH | ||||||||||||||
| VP OPERATIONS | $145,642 | $0 | $0 | $0 | $0 | $0 | $9,019 | $0 | $12,807 | $0 | $167,468 | $0 | $0 | $0 |
| CAROL MACEDONIA | ||||||||||||||
| VP STUDENT LEARNING | $145,157 | $0 | $0 | $0 | $0 | $0 | $8,841 | $0 | $8,836 | $0 | $162,834 | $0 | $0 | $0 |
| JONATHAN EAST | ||||||||||||||
| VP POLICY & PUBLIC AFFAIRS | $143,893 | $0 | $0 | $0 | $0 | $0 | $8,729 | $0 | $7,279 | $0 | $159,901 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 2 | FAMILY EMPOWERMENT SCHOLARSHIP CREATED: IN MAY 2019, GOV. RON DESANTIS SIGNED INTO LAW THE FAMILY EMPOWERMENT SCHOLARSHIP, WHICH IS INTENDED TO HELP REDUCE THE WAITING LIST FOR THE TAX CREDIT SCHOLARSHIP AND SIMILARLY SERVES STUDENTS FROM LOW-INCOME AND WORKING-CLASS HOUSEHOLDS. STEP UP WORKED DIRECTLY WITH THE STATE DEPARTMENT OF EDUCATION TO ADMINISTER THIS SCHOLARSHIP AND ITS FIRST-YEAR GOAL IN 2019-20 IS TO SERVE 18,000 K-12 STUDENTS. |
| FORM 990, PART VI, SECTION A, LINE 4 | THERE WAS A MINOR CHANGE TO THE BY-LAWS FOR STEP UP FOR STUDENTS IN DECEMBER 2018. UNDER ARTICLE IV, SECTION 4.4 UNDER DUTIES, WE ADDED DUTIES FOR THE VICE CHAIR. THE DUTIES INCLUDE "THE VICE CHAIR SHALL BE PREPARED AT ALL TIMES TO ASSUME THE ROLE OF BOARD CHAIR, IF NECESSARY. THE VICE CHAIR, WHOSE KNOWLEDGE AND COMMITMENTS MIRRORS THAT OF THE CHAIR, MAY SERVE IN THE CHAIR'S PLACE FOR BOARD ACTIVITIES AND IN THE SPOKESPERSON CAPACITY. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS PREPARED BY THE FUND'S INDEPENDENT CPA FIRM. AFTER BEING REVIEWED BY MANAGEMENT, THE FULL FORM 990 INFORMATIONAL RETURN IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND COMMENT. THE BOARD OF DIRECTORS IS ALSO AFFORDED THE OPPORTUNITY TO ASK QUESTIONS WITH RESPECT TO THE FORM 990 BEFORE THE RETURN IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | STEP UP FOR STUDENTS ENSURES THAT THE CONFLICT OF INTEREST POLICY IS ADHERED TO WITH THE FOLLOWING ACTIVITIES: 1) REGULAR EDUCATION WITH THE BOARD OF DIRECTORS, OFFICERS AND KEY STAFF. EACH YEAR, THE POLICY IS REVIEWED WITH THE BOARD OF DIRECTORS AND THE EXECUTIVE TEAM. EACH ACKNOWLEDGE THEIR UNDERSTANDING AND COMPLIANCE BY SIGNING AN ANNUAL COMPLIANCE STATEMENT. 2) THE CFO REVIEWS EACH CONTRACT THE ORGANIZATION ENTERS. 3) FINANCE STAFF AND THE PRESIDENT REVIEW ALL PAYMENTS AS THEY ARE MADE FOR POSSIBLE CONFLICTS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS COMPARABLE COMPENSATION AND BENEFITS DATA OF SIMILAR ORGANIZATIONS. DURING FISCAL YEAR 2016, AN INDEPENDENT COMPENSATION CONSULTING FIRM CONDUCTED A FULL COMPARATIVE STUDY FOR EACH INDIVIDUAL EXECUTIVE POSITION AND ALL NON-EXECUTIVE JOB GRADES. THE COMMITTEE USES THIS INFORMATION, COMBINED WITH THE PERFORMANCE OF THE PRESIDENT, TO RECOMMEND THE PRESIDENT'S COMPENSATION PACKAGE FOR APPROVAL OF THE FULL BOARD. THE FULL BOARD APPROVES THE PACKAGE. |
| FORM 990, PART VI, SECTION C, LINE 19 | STEP UP FOR STUDENTS MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE ON ITS WEBSITE, WWW.STEPUPFORSTUDENTS.ORG. PRINTED COPIES ARE AVAILABLE BY REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN IRC SECTION 6104(D). |
| FORM 990, PART XII, LINE 2C: | THIS PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| THE ALABAMA OPPORTUNITY SCHOLARSHIP FUND | |||||||||
| 2101 MAGNOLIA AVE S STE 425 | BIRMINGHAM | AL | 35205 | 493813722 | SCHOLARSHIP FUNDING | AL | $3,322,942 | $7,589,479 | STEP UP FOR STUDENTS |
| C2 SCHOLARSHIPS | |||||||||
| 2101 MAGNOLIA AVE S STE 425 | BIRMINGHAM | AL | 35205 | 832425710 | SCHOLARSHIP FUNDING | AL | $394,689 | $322,027 | STEP UP FOR STUDENTS |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALABAMA OPPORTUNITY ACTION FUND | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2101 MAGNOLIA AVE S STE 425 | AddressLine1Txt |
| City | BIRMIINGHAM | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 35205 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 833979219 | EIN |
| Primary Activities | SCHOLARSHIP FUNDING | PrimaryActivitiesTxt |
| Legal Domicile State | AL | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(4) | ExemptCodeSectionTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEP UP FOR STUDENTS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | 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 | 0 | 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 | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | 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 | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| ALABAMA OPPORTUNITY ACTION FUND | ||
| Q | $8,770 | FMV |
| ALABAMA OPPORTUNITY ACTION FUND | ||
| N | ||
| ALABAMA OPPORTUNITY ACTION FUND | ||
| O | ||
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