Sage-Upstate FY2021 filing

Tax-deductible

Syracuse, NY501(c)(3)Civil Rights & AdvocacyEIN 16-1540763Revenue $172K in FY2021

On file with the IRSsageupstate.org431 East Fayette St, 13202-1902 · Syracuse, NYTax-exempt since Apr 2002Publicly supported charity — 170(b)(1)(A)(vi)

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Providing beneficial activities and emotional support within a freindly and safe environment and educating the community at large about the needs of older gay men, lesbians,

501(c)(3) charity; gifts are tax-deductible.
70¢ of each $1 spent went to programs.
$62K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average deficit $15K a year · 6% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
70%
of spending
Fine: 70% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$62K
to officers and key staff · 39% of spending
Concern: pay to officers and key staff is 39% of spending; over 30%.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 5.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $18K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$904
0.8% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$172K
+16% vs prior year
Spent
$160K
To programs
70%
Net assets
$112K
By yearFY2020–FY2025
Revenue
$172K
FY2021▲ +16%
Tap a bar for its year
Revenue by fiscal year
FY2020$148K
FY2021$172K
FY2022$232K
FY2023$354K
FY2024$358K
FY2025$232K
Expenses
$160K
FY2021▼ -16%
Tap a bar for its year
Expenses by fiscal year
FY2020$191K
FY2021$160K
FY2022$215K
FY2023$355K
FY2024$385K
FY2025$280K
Net assets
$112K
FY2021▲ +14%
Tap a bar for its year
Net assets by fiscal year
FY2020$99K
FY2021$112K
FY2022$128K
FY2023$128K
FY2024$101K
FY2025$52K

From the FY2021 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 2002.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

70 cents of each dollar spent went to programs.

Program services 70% · $112K Management & general 21% · $34K Fundraising 9% · $14K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990; $62K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$61,656Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Recording Clerk
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Kim Dill’s $64K as Executive Director is at the 41st percentile of top reported officer pay among 1032 $100K–1M civil rights & advocacy nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2022FY2021FY2020
Kim Dill$63,726$61,656$62,233

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Sage-Upstate executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers activities and support for older LGBTQ+ individuals, educating the community about their needs.

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Provided by the organization

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1 program · $112K · in their own filed words · FY2021
01

Provided its membership with beneficical activities and emotional support and educated the community about the needs of older men, lesbians, bisexuals and transgender persons.

$112Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$18K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$172K
Ln 12
Gifts and grantsLn 1h$172K
Investment incomeLn 3$256
Money outPt IX
$160K
Ln 25
Programscol B$112K
Managementcol C$34K
Fundraisingcol D$14K
Owns and owesPt X
$112K
net assets · Ln 32
Cash and savingsLn 1–2$71K
Total assetsLn 16$113K
LiabilitiesLn 26$904
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$172K
Government grantsLn 1e$32K
Fundraising eventsLn 1c$19K
Investment incomeLn 3$256
Total revenueLn 12$172K
Assets in detailPt X, end of year
CashLn 1$71K
Cash and savings togetherLn 1–2$71K
Land, buildings, equipmentLn 10c$19K
Other assetsLn 15$11K
Total assetsLn 16$113K
LiabilitiesLn 26$904
Net assetsLn 32$112K
OperationsPt I, VI
EmployeesI 52
VolunteersI 650
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$92K$71K
Land, buildings, equipmentLn 10c$21K$19K
Total assetsLn 16$123K$113K
LiabilitiesLn 26$25K$904
Net assetsLn 32$99K$112K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$62K$41K$15K$5K
Other salaries and wagesLn 7$3K$2K$935$242
Pension plan contributionsLn 8$1K$987$402$105
Other employee benefitsLn 9$7K$5K$2K$503
Payroll taxesLn 10$6K$4K$1K$529
Accounting feesLn 11c$10K$7K$2K$0
Advertising and promotionLn 12$2K$2K$0$0
Office expensesLn 13$2K$2K$561$117
Information technologyLn 14$7K$5K$2K$582
OccupancyLn 16$26K$17K$7K$2K
TravelLn 17$273$273$0$0
Depreciation, depletion and amortizationLn 22$2K$1K$496$0
InsuranceLn 23$1K$808$270$0
Other expenses (24a–d)Ln 24$23K$21K$1K$452
All other expensesLn 24e$7K$2K$269$4K
Total functional expensesLn 25$160K$112K$34K$14K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $232K$280K−$49K$52K 990 PDF
FY2024 $358K$385K−$27K$101K 990 PDF
FY2023 $354K$355K−$763$128K 990 PDF
FY2022 $232K$215K$17K$128K 990 PDF
FY2021 Viewing $172K$160K$12K$112K 990 PDF
FY2020 $148K$191K−$43K$99K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $172,222 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $147,534$171,966
I-9 Program service revenue$0
I-10 Investment incomePrior year $357$256
I-11 Other revenue$0
I-12 Total revenuePrior year $147,891$172,222
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $111,824$79,328
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $78,801$80,648
I-18 Total expensesPrior year $190,625$159,976
I-19 Revenue less expensesPrior year −$42,734$12,246
Part VI · Governance 10 of 10 board members independent, 3 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $172,222 across 6 lines filed
VIII-1c Fundraising events$18,883
VIII-1e Government grants$31,580
VIII-1f All other contributions, gifts and grants$121,503
VIII-1h Total contributions, gifts and grants$171,966
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$256
VIII-12 Total revenueRelated to mission $256 · Unrelated business $0 · Excluded from tax $0$172,222
Part IX · Statement of functional expenses $159,976 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $41,344 · Management $15,345 · Fundraising $4,967$61,656
IX-7 Other salaries and wagesPrograms $2,285 · Management $935 · Fundraising $242$3,462
IX-8 Pension plan contributionsPrograms $987 · Management $402 · Fundraising $105$1,494
IX-9 Other employee benefitsPrograms $4,741 · Management $1,940 · Fundraising $503$7,184
IX-10 Payroll taxesPrograms $3,792 · Management $1,211 · Fundraising $529$5,532
IX-11c Accounting feesPrograms $7,301 · Management $2,434 · Fundraising $0$9,735
IX-12 Advertising and promotionPrograms $2,424 · Management $0 · Fundraising $0$2,424
IX-13 Office expensesPrograms $1,566 · Management $561 · Fundraising $117$2,244
IX-14 Information technologyPrograms $4,880 · Management $1,820 · Fundraising $582$7,282
IX-16 OccupancyPrograms $17,430 · Management $6,504 · Fundraising $2,081$26,015
IX-17 TravelPrograms $273 · Management $0 · Fundraising $0$273
IX-22 Depreciation, depletion and amortizationPrograms $1,489 · Management $496 · Fundraising $0$1,985
IX-23 InsurancePrograms $808 · Management $270 · Fundraising $0$1,078
IX-24 Other expenses (24a–d)Programs $21,109 · Management $1,489 · Fundraising $452$23,050
IX-24e All other expensesPrograms $1,814 · Management $269 · Fundraising $4,479$6,562
IX-25 Total functional expensesPrograms $112,243 · Management $33,676 · Fundraising $14,057$159,976
Part X · Balance sheet $113,270 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $92,363$70,902
X-9 Prepaid expenses and deferred chargesStart of year $1,000$13,069
X-10c Land, buildings and equipment, netStart of year $20,512$18,527
X-15 Other assetsStart of year $9,320$10,772
X-16 Total assetsStart of year $123,195$113,270
X-17 Accounts payable and accrued expensesStart of year $5,801$904
X-24 Unsecured notes and loans payableStart of year $18,720$0
X-26 Total liabilitiesStart of year $24,521$904
X-27 Net assets without donor restrictionsStart of year $98,674$112,366
X-32 Total net assets or fund balancesStart of year $98,674$112,366
X-33 Total liabilities and net assetsStart of year $123,195$113,270
Part XI · Reconciliation of net assets $112,366 net assets at year end
XI-1 Total revenue$172,222
XI-2 Total expenses$159,976
XI-3 Revenue less expenses$12,246
XI-4 Net assets at start of year$98,674
XI-5 Net unrealized gains (losses) on investments$1,446
XI-10 Net assets at end of year$112,366

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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