Next Level Foundation: Nonprofit Profile, Financials & Form 990 (EIN 26-4828263)

Is it real?

No. The IRS revoked its tax exemption. Latest filing we have: FY2020.

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

Where the money goes

84 cents of each dollar spent went to programs.

84%

16%

Program services 84% · $313K Management & general 16% · $58K

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

Something off? Claim to add context

Who runs it and what they're paid

5 people listed on the 990; $110K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation

Brian Kaupiko

President

$110,421Pt VII · Sec A

Carmen Velci

Vice President

$0Pt VII · Sec A

Gaye Kaupiko

Treasurer and Secretary

$0Pt VII · Sec A

Milton I

Former Director

$0Pt VII · Sec A

Joelyn Kama

Former Director and Secretary

$0Pt VII · Sec A

See Next Level Foundation executive salaries →

Questions the 990 asks

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

Family or business ties among officersPt VI · Ln 2Yes
Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Teaches youth health, teamwork, and anti-drug awareness through sports and scholarships.

Questions for Next Level Foundation

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1 program · $313K · in their own filed words · FY2020

01

Playsports Hawaii (Next Level Foundation) awarded 203 participation scholarships to youth in need and organized 772 games.

Form 990 Part III, line 4, FY2020. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 26-4828263) · Dispute this line

$313Kprogram expense

By the numbers

The FY2020 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$810K

Ln 12

Investment incomeLn 3$547K

Fees for servicesLn 2g$262K

Other incomeLn 4–11$2K

Money outPt IX

$371K

Ln 25

Programscol B$313K

Managementcol C$58K

Owns and owesPt X

$529K

net assets · Ln 32

Cash and savingsLn 1–2$468K

Total assetsLn 16$529K

LiabilitiesLn 26$0

PeoplePt VI, VII

5

listed · VII A

PaidVII A1

Voting boardVI 1a3

IndependentVI 1b2

2In more detail

Revenue in detailPt VIII

Fees for servicesLn 2g$262K

Investment incomeLn 3$547K

Other incomeLn 4–11$2K

Gains on assetsLn 7$547K

Total revenueLn 12$810K

Assets in detailPt X, end of year

CashLn 1$468K

Cash and savings togetherLn 1–2$468K

Land, buildings, equipmentLn 10c$280

Other assetsLn 15$61K

Total assetsLn 16$529K

LiabilitiesLn 26$0

Net assetsLn 32$529K

OperationsPt I, VI

EmployeesI 50

VolunteersI 650

Fiscal year endsHeaderDecember

Conflict-of-interest policyVI 12aYes

Whistleblower policyVI 13No

Records policyVI 14No

3Year over year

Balance sheet, start vs end of yearPt X · col A, B

Line	Start FY20	End FY20
Cash and savingsLn 1–2	$25K	$468K
InvestmentsLn 11–13	$0	$0
Land, buildings, equipmentLn 10c	$0	$280
Total assetsLn 16	$27K	$529K
LiabilitiesLn 26	$0	$0
Net assetsLn 32	$27K	$529K

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Grants to domestic individualsLn 2	$37K	$37K
Pay of officers and key staff (Part IX, line 5)Ln 5	$110K	$88K	$22K
Accounting feesLn 11c	$10K		$10K
TravelLn 17	$11K	$11K
Other expenses (24a–d)Ln 24	$202K	$176K	$26K	$0
Total functional expensesLn 25	$371K	$313K	$58K	$0

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2020 Latest ViewingFiled with the IRS Nov 15, 2021	$810K	$371K	$439K	$529K	990 PDF

Schedules filed Part IV

I · Grants O · Explanations

See the full FY2020 990

Part I · Summary $810,285 revenue, 12 lines filed

I-8 Contributions and grantsPrior year $2,500$0

I-9 Program service revenuePrior year $540,842$261,735

I-10 Investment income$546,750

I-11 Other revenuePrior year −$6,629$1,800

I-12 Total revenuePrior year $536,713$810,285

I-13 Grants and similar amounts paidPrior year $62,750$37,082

I-14 Benefits paid to members$0

I-15 Salaries and benefitsPrior year $234,000$110,421

I-16a Professional fundraising fees$0

I-17 Other expensesPrior year $209,289$223,313

I-18 Total expensesPrior year $506,039$370,816

I-19 Revenue less expensesPrior year $30,674$439,469

Part VI · Governance 2 of 3 board members independent, 3 to look at

VI-1a Voting members of the governing body3

VI-1b Independent voting members2

VI-2 Family or business relationship among officers or directorsYes

VI-13 Written whistleblower policyNo

VI-14 Document retention and destruction policyNo

VI-12a Written conflict of interest policyYes

VI-15a Process for setting top official's payYes

Part VIII · Statement of revenue $810,285 across 4 lines filed

Lines not itemized here account for $1,800 of total revenue; see the IRS return.

VIII-1h Total contributions, gifts and grants$0

VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $261,735 · Unrelated business $0 · Excluded from tax $0$261,735

VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $546,750$546,750

VIII-12 Total revenueRelated to mission $263,535 · Unrelated business $0 · Excluded from tax $546,750$810,285

Part IX · Statement of functional expenses $370,816 across 5 lines filed

IX-2 Grants to domestic individualsPrograms $37,082$37,082

IX-5 Pay of officers and key staff (Part IX, line 5)Programs $88,337 · Management $22,084$110,421

IX-11c Accounting feesManagement $10,000$10,000

IX-17 TravelPrograms $11,124$11,124

IX-24 Other expenses (24a–d)Programs $176,232 · Management $25,957 · Fundraising $0$202,189

IX-25 Total functional expensesPrograms $312,775 · Management $58,041 · Fundraising $0$370,816

Part X · Balance sheet $529,409 assets, 30 lines filed

X-1 Cash, non-interest-bearingStart of year $24,866$468,379

X-2 Savings and temporary cash investmentsStart of year $0$0

X-3 Pledges and grants receivableStart of year $0$0

X-4 Accounts receivableStart of year $0$0

X-5 Loans to officers and key peopleStart of year $0$0

X-6 Loans to other insidersStart of year $0$0

X-7 Notes and loans receivableStart of year $0$0

X-8 Inventories for sale or useStart of year $0$0

X-9 Prepaid expenses and deferred chargesStart of year $2,500$0

X-10c Land, buildings and equipment, netStart of year $0$280

X-11 Publicly traded securitiesStart of year $0$0

X-12 Other securitiesStart of year $0$0

X-13 Program-related investmentsStart of year $0$0

X-14 Intangible assetsStart of year $0$0

X-15 Other assetsStart of year $0$60,750

X-16 Total assetsStart of year $27,366$529,409

X-17 Accounts payable and accrued expensesStart of year $0$0

X-18 Grants payableStart of year $0$0

X-19 Deferred revenueStart of year $0$0

X-20 Tax-exempt bond liabilitiesStart of year $0$0

X-21 Escrow or custodial accountsStart of year $0$0

X-22 Loans from officers and insidersStart of year $0$0

X-23 Secured mortgages and notes payableStart of year $0$0

X-24 Unsecured notes and loans payableStart of year $0$0

X-26 Total liabilitiesStart of year $0$0

X-29 Capital stock or trust principalStart of year $0$0

X-30 Paid-in or capital surplusStart of year $0$0

X-31 Retained earnings or endowmentStart of year $27,366$529,409

X-32 Total net assets or fund balancesStart of year $27,366$529,409

X-33 Total liabilities and net assetsStart of year $27,366$529,409

Part XI · Reconciliation of net assets $529,409 net assets at year end

XI-1 Total revenue$810,285

XI-2 Total expenses$370,816

XI-3 Revenue less expenses$439,469

XI-4 Net assets at start of year$27,366

XI-5 Net unrealized gains (losses) on investments$0

XI-6 Donated services and use of facilities$0

XI-7 Investment expenses$0

XI-8 Prior period adjustments$62,574

XI-9 Other changes in net assets$0

XI-10 Net assets at end of year$529,409

Form 990 e-file FY2020 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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Next Level Foundation

Before you give

Is it real?

Where the money goes

Who runs it and what they're paid

Questions the 990 asks

Programs and updates

Questions for Next Level Foundation

By the numbers

Filing history

Schedules filed Part IV