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First Up FY2021 filing

Tax-deductible

Philadelphia, PA501(c)(3)Since 1967Human Services EIN 23-6438144Revenue $3.6M in FY2021

On file with the IRSfirstup.org1608 Walnut St Ste 300, 19103-5423 · Philadelphia, PATax-exempt since Aug 1968Publicly supported — 509(a)(2)

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We empower and equip early childhood professionals, families, and other adults influential in young children's lives through training, coaching and advocating to positively impact educational and developmental outcomes for young children.

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
$129K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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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
4 of 6
filings with a surplus
Average surplus $1.0M a year · 18% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$129K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 5.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
13
named funders · $1.1M
Looks good: 13 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$934K
22% of total assets
Looks good: liabilities are 22% of assets; 50% or less.
Pt X · Ln 26
Independent board members
19
of 19 voting members
Looks good: 19 of 19 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.6M
-48% vs prior year
Spent
$4.4M
To programs
80%
Net assets
$3.3M
By yearFY2020–FY2025
Revenue
$3.6M
FY2021▼ -48%
Tap a bar for its year
Revenue by fiscal year
FY2020$6.9M
FY2021$3.6M
FY2022$6.4M
FY2023$9.4M
FY2024$5.3M
FY2025$2.7M
Expenses
$4.4M
FY2021▲ +13%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.9M
FY2021$4.4M
FY2022$4.5M
FY2023$5.1M
FY2024$5.1M
FY2025$5.3M
Net assets
$3.3M
FY2021▼ -18%
Tap a bar for its year
Net assets by fiscal year
FY2020$4.1M
FY2021$3.3M
FY2022$5.2M
FY2023$9.5M
FY2024$9.6M
FY2025$7.4M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1968.

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

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $3.5M Management & general 14% · $625K Fundraising 5% · $236K

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

20 people listed on the 990; $129K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Carol Austin
Executive Director
$129,299Pt VII · Sec A
Jaime Lokoff
President Elect
$0Pt VII · Sec A
Brian Miner
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Marcy Bacine
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Carol Austin’s $150K as Executive Director is at the 73rd percentile of top reported officer pay among 3868 $1–10M human services 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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Carol Austin$150,000$134,438$129,832$129,832$129,299$129,298

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 First Up 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

Equips adults to positively impact young children's education and development.

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Provided by the organization

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3 programs · $3.5M · in their own filed words · FY2020
01

Quality Improvement

First up provides training and coaching to early childhood programs seeking to improve the quality of their services. Since 1995, first up has assisted over 400 child centers and family child care homes in reaching state (keystone stars) or national accreditation (naeyc or nafcc) standards.

$2.8Mprogram expense
02

Public Policy

First up works to expand pennsylvania's commitment to quality child care initiatives, which are critical to the healthy development of young children, particularly those at risk from the effects of poverty.

$736Kprogram expense
03

Annual Conference

For more than 30 years, first up has sponsored a professional development conference for the early childhood community in our region. In 2021, more than 450 participants benefited from presentations by local and national experts in early care education.

$53Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
American Online Giving Foundation INCFY2024$667K
Third Sector New England INCFY2024$129K
Raymond James Charitable Endowment FundFY2024$100K
W Clement & Jessie V Stone FoundationFY2024$60K
The Foundation for Delaware CountyFY2024$50K
The Philadelphia FoundationFY2024$31K
The Vert Charitable Trust Ua 12222011FY2024$25K
Healthspark FoundationFY2024$20K
Total grants receivedfrom 13 funders$1.1M
See all 13 funders →
Grants paid · 29 grants · $775K · 2019–2023
Unitemized GrantFY2023$34,000
Hasan's Interactive Learning CenterFY2023$6,000
Unitemized GrantFY2023$4,666
Greater Hope Ministries INCPA · FY2022$55,000
Federation Day Care Services D/B/A Federation Early Learning ServicesPA · FY2022$35,000
Children's Village INCPA · FY2022$35,000
Unitemized GrantFY2022$30,000
WonderspringPA · FY2022$15,000
Unitemized GrantFY2021$46,489
Children's Village INCPA · FY2021$30,000
The Caring CenterPA · FY2021$20,000
Federation Day Care Services D/B/A Federation Early Learning ServicesPA · FY2021$10,000
Wescott's Fov Child Care CenterFY2021$7,000
Pearlwood Early Learning CenterFY2021$5,100
Beginning Foundation AcademyFY2021$5,100
Acclaim Academy ProgramFY2021$5,100
Greater Hope Ministries INCPA · FY2020$50,000
Highway Mission TabernaclePA · FY2020$42,250
See all 29 grants →

By the numbers

The FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$3.6M
Ln 12
Gifts and grantsLn 1h$3.4M
Fees for servicesLn 2g$190K
Other incomeLn 4–11$8K
Money outPt IX
$4.4M
Ln 25
Programscol B$3.5M
Managementcol C$625K
Fundraisingcol D$236K
Owns and owesPt X
$3.3M
net assets · Ln 32
Cash and savingsLn 1–2$2.1M
Total assetsLn 16$4.3M
LiabilitiesLn 26$934K
PeoplePt VI, VII
20
listed · VII A
PaidVII A1
Voting boardVI 1a19
IndependentVI 1b19
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.4M
Government grantsLn 1e$482K
Fundraising eventsLn 1c$10K
Fees for servicesLn 2g$190K
Investment incomeLn 3$5K
Other incomeLn 4–11$8K
Gains on assetsLn 7$0
Total revenueLn 12$3.6M
Assets in detailPt X, end of year
CashLn 1$618K
SavingsLn 2$1.5M
Cash and savings togetherLn 1–2$2.1M
InvestmentsLn 11–13$391K
Land, buildings, equipmentLn 10c$28K
Total assetsLn 16$4.3M
LiabilitiesLn 26$934K
Net assetsLn 32$3.3M
OperationsPt I, VI
EmployeesI 540
VolunteersI 617
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$1.5M$2.1M
InvestmentsLn 11–13$54K$391K
Land, buildings, equipmentLn 10c$9K$28K
Total assetsLn 16$4.9M$4.3M
LiabilitiesLn 26$767K$934K
Net assetsLn 32$4.1M$3.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$417K$417K
Grants to domestic individualsLn 2$36K$36K
Pay of current officers, directors and key staffLn 5$143K$36K$72K$36K
Other salaries and wagesLn 7$1.9M$1.4M$335K$96K
Pension plan contributionsLn 8$55K$43K$9K$2K
Other employee benefitsLn 9$376K$281K$73K$23K
Payroll taxesLn 10$151K$111K$30K$10K
Investment management feesLn 11f$1K$1K
Other fees for servicesLn 11g$381K$327K$28K$26K
Office expensesLn 13$152K$109K$12K$31K
OccupancyLn 16$134K$105K$29K$955
TravelLn 17$285$276$9
Conferences, conventions and meetingsLn 19$21K$16K$4K
Depreciation, depletion and amortizationLn 22$3K$2K$113$267
InsuranceLn 23$24K$18K$5K$2K
Other expenses (24a–d)Ln 24$651K$614K$27K$10K
Total functional expensesLn 25$4.4M$3.5M$625K$236K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $2.7M$5.3M−$2.6M$7.4M 990 PDF
FY2024 $5.3M$5.1M$257K$9.6M 990 PDF
FY2023 $9.4M$5.1M$4.3M$9.5M 990 PDF
FY2022 $6.4M$4.5M$1.9M$5.2M 990 PDF
FY2021 Viewing $3.6M$4.4M−$785K$3.3M 990 PDF
FY2020 $6.9M$3.9M$3.0M$4.1M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $3,623,560 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $5,731,071$3,420,592
I-9 Program service revenuePrior year $1,174,686$189,702
I-10 Investment incomePrior year $3,451$5,133
I-11 Other revenuePrior year $29,468$8,133
I-12 Total revenuePrior year $6,938,676$3,623,560
I-13 Grants and similar amounts paidPrior year $65,430$453,150
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,444,522$2,588,417
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,392,897$1,366,511
I-18 Total expensesPrior year $3,902,849$4,408,078
I-19 Revenue less expensesPrior year $3,035,827−$784,518
Part VI · Governance 19 of 19 board members independent, no flags
VI-1a Voting members of the governing body19
VI-1b Independent voting members19
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $3,623,560 across 10 lines filed
VIII-1c Fundraising events$10,125
VIII-1e Government grants$481,624
VIII-1f All other contributions, gifts and grants$2,928,843
VIII-1h Total contributions, gifts and grants$3,420,592
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $189,252 · Excluded from tax $450$189,702
VIII-3 Investment incomeExcluded from tax $5,133$5,133
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising eventsExcluded from tax $6,621$6,621
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $1,512$1,512
VIII-12 Total revenueRelated to mission $189,252 · Unrelated business $0 · Excluded from tax $13,716$3,623,560
Part IX · Statement of functional expenses $4,408,078 across 16 lines filed
IX-1 Grants to domestic organizationsPrograms $417,150$417,150
IX-2 Grants to domestic individualsPrograms $36,000$36,000
IX-5 Pay of current officers, directors and key staffPrograms $35,820 · Management $71,640 · Fundraising $35,819$143,279
IX-7 Other salaries and wagesPrograms $1,432,194 · Management $335,107 · Fundraising $95,653$1,862,954
IX-8 Pension plan contributionsPrograms $43,232 · Management $9,015 · Fundraising $2,306$54,553
IX-9 Other employee benefitsPrograms $280,676 · Management $72,990 · Fundraising $22,612$376,278
IX-10 Payroll taxesPrograms $111,287 · Management $30,354 · Fundraising $9,712$151,353
IX-11f Investment management feesManagement $1,060$1,060
IX-11g Other fees for servicesPrograms $327,310 · Management $28,213 · Fundraising $25,809$381,332
IX-13 Office expensesPrograms $108,864 · Management $11,692 · Fundraising $31,178$151,734
IX-16 OccupancyPrograms $104,672 · Management $28,550 · Fundraising $955$134,177
IX-17 TravelPrograms $276 · Management $9$285
IX-19 Conferences, conventions and meetingsPrograms $16,367 · Management $4,321$20,688
IX-22 Depreciation, depletion and amortizationPrograms $2,191 · Management $113 · Fundraising $267$2,571
IX-23 InsurancePrograms $17,557 · Management $4,788 · Fundraising $1,532$23,877
IX-24 Other expenses (24a–d)Programs $613,542 · Management $27,174 · Fundraising $10,071$650,787
IX-25 Total functional expensesPrograms $3,547,138 · Management $625,026 · Fundraising $235,914$4,408,078
Part X · Balance sheet $4,270,692 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $649,668$618,025
X-2 Savings and temporary cash investmentsStart of year $882,310$1,458,800
X-3 Pledges and grants receivableStart of year $3,087,163$1,643,172
X-4 Accounts receivableStart of year $116,740$53,044
X-9 Prepaid expenses and deferred chargesStart of year $52,041$79,132
X-10c Land, buildings and equipment, netStart of year $9,241$27,886
X-11 Publicly traded securitiesStart of year $54,370$390,633
X-16 Total assetsStart of year $4,851,533$4,270,692
X-17 Accounts payable and accrued expensesStart of year $295,752$431,298
X-24 Unsecured notes and loans payableStart of year $439,900$481,275
X-25 Other liabilitiesStart of year $20,936$21,162
X-26 Total liabilitiesStart of year $766,588$933,735
X-27 Net assets without donor restrictionsStart of year $154,827$873,397
X-28 Net assets with donor restrictionsStart of year $3,930,118$2,463,560
X-32 Total net assets or fund balancesStart of year $4,084,945$3,336,957
X-33 Total liabilities and net assetsStart of year $4,851,533$4,270,692
Part XI · Reconciliation of net assets $3,336,957 net assets at year end
XI-1 Total revenue$3,623,560
XI-2 Total expenses$4,408,078
XI-3 Revenue less expenses−$784,518
XI-4 Net assets at start of year$4,084,945
XI-5 Net unrealized gains (losses) on investments$97,259
XI-9 Other changes in net assets−$60,729
XI-10 Net assets at end of year$3,336,957

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

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