Next One Up Foundation, INC. (the organization") creates generational change in baltimore by empowering young men as scholars, leaders, and athletes. Beginning operations in november 2010, the organization is an innovative nonprofit providing year-round, multi-year services such as out-of-school-time support and mentoring, college & career counseling, summer work opportunities, internships, and full-time job placements. By providing long-term mentoring and coaching, the organization helps young men create a dynamic vision for the future and discover economic mobility pathways. The organization is currently serving 150 young men ranging in age from 12-25.

501(c)(3) charity; gifts are tax-deductible.
72¢ of each $1 spent went to programs.
$110K 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

FY2020 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $972K a year · 37% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$110K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
13 mo
of spending, in cash
Looks good: 12.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $19K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$31K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.2M
Spent
$960K
To programs
72%
Net assets
$1.1M
By yearFY2020–FY2024
Revenue
$1.2M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$1.2M
FY2021$2.3M
FY2022$2.6M
FY2023$4.8M
FY2024$2.2M
Expenses
$960K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$960K
FY2021$1.2M
FY2022$1.8M
FY2023$2.3M
FY2024$2.0M
Net assets
$1.1M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$1.1M
FY2021$2.3M
FY2022$3.1M
FY2023$6.7M
FY2024$7.0M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 2010.

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

Where the money goes

72 cents of each dollar spent went to programs.

Program services 72% · $689K Management & general 19% · $183K Fundraising 9% · $88K

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

12 people listed on the 990; $110K paid to officers and key staff.

Part VII, Section A · reportable compensation
President/Executive Direct
$110,000Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Matthew Hanna’s $242K as Executive Director is at the 94th percentile of top reported officer pay among 1552 $1–10M youth development 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 · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Matthew Hanna$242,162$224,502$137,500$125,000$110,000
Ryan Potter$174,230————
Shel Simon$104,579————

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 Next One Up Foundation INC 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

Empowers young men as scholars, leaders, and athletes through year-round support and career opportunities.

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Provided by the organization

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1 program · $689K · in their own filed words · FY2020
01

Next one up provides adaptive, multi-year support for young men from their teen years into the early years of a career. Middle and high school scholars receive intensive out-of-school-time, support, and mentoring that will help them graduate high school and matriculate to college. But support does not stop after high school graduation.

$689Kprogram 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 · FY2025
Total grants receivedfrom 1 funder$19K
Grants paid · 7 grants · $241K · 2020–2023
Unitemized GrantFY2023$49,901
Unitemized GrantFY2022$43,250
Unitemized GrantFY2022$206
Unitemized GrantFY2021$61,250
Unitemized GrantFY2021$4,249
Unitemized GrantFY2020$71,599
Unitemized GrantFY2020$10,219

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$1.2M
Ln 12
Gifts and grantsLn 1h$1.1M
Investment incomeLn 3$10K
Money outPt IX
$960K
Ln 25
Programscol B$689K
Managementcol C$183K
Fundraisingcol D$88K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$1.0M
Total assetsLn 16$1.1M
LiabilitiesLn 26$31K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.1M
Government grantsLn 1e$147K
Investment incomeLn 3$10K
Gains on assetsLn 7$8K
Total revenueLn 12$1.2M
Assets in detailPt X, end of year
CashLn 1$694K
SavingsLn 2$316K
Cash and savings togetherLn 1–2$1.0M
Land, buildings, equipmentLn 10c$28K
Total assetsLn 16$1.1M
LiabilitiesLn 26$31K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 510
VolunteersI 640
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$652K$1.0M
Land, buildings, equipmentLn 10c$36K$28K
Total assetsLn 16$951K$1.1M
LiabilitiesLn 26$60K$31K
Net assetsLn 32$891K$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$115K$115K
Pay of current officers, directors and key staffLn 5$110K$86K$12K$12K
Other salaries and wagesLn 7$409K$320K$44K$45K
Payroll taxesLn 10$40K$31K$4K$4K
Accounting feesLn 11c$51K$51K
Other fees for servicesLn 11g$24K$24K
Advertising and promotionLn 12$41K$16K$24K
Office expensesLn 13$13K$5K$7K$916
Information technologyLn 14$13K$12K$994
OccupancyLn 16$35K$11K$24K
TravelLn 17$9K$8K$399$968
Depreciation, depletion and amortizationLn 22$11K$8K$3K$106
InsuranceLn 23$9K$370$9K
Other expenses (24a–d)Ln 24$80K$70K$10K$392
Total functional expensesLn 25$960K$689K$183K$88K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $2.2M$2.0M$154K$7.0M 990 PDF
FY2023 $4.8M$2.3M$2.5M$6.7M 990 PDF
FY2022 $2.6M$1.8M$827K$3.1M 990 PDF
FY2021 $2.3M$1.2M$1.2M$2.3M 990 PDF
FY2020 Viewing $1.2M$960K$194K$1.1M 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 FY2020 990 (6 parts)
Part I · Summary $1,153,529 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $863,683$1,143,321
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $4,463$10,208
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $868,146$1,153,529
I-13 Grants and similar amounts paidPrior year $85,608$114,926
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $416,952$559,233
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $333,001$285,870
I-18 Total expensesPrior year $835,561$960,029
I-19 Revenue less expensesPrior year $32,585$193,500
Part VI · Governance 11 of 11 board members independent, 1 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,153,529 across 6 lines filed
VIII-1e Government grants$146,865
VIII-1f All other contributions, gifts and grants$996,456
VIII-1h Total contributions, gifts and grants$1,143,321
VIII-3 Investment incomeExcluded from tax $2,490$2,490
VIII-7 Net gain or loss on sales of assetsExcluded from tax $7,718$7,718
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $10,208$1,153,529
Part IX · Statement of functional expenses $960,029 across 14 lines filed
IX-2 Grants to domestic individualsPrograms $114,926$114,926
IX-5 Pay of current officers, directors and key staffPrograms $86,060 · Management $11,922 · Fundraising $12,018$110,000
IX-7 Other salaries and wagesPrograms $320,137 · Management $44,351 · Fundraising $44,703$409,191
IX-10 Payroll taxesPrograms $31,328 · Management $4,340 · Fundraising $4,374$40,042
IX-11c Accounting feesManagement $51,371$51,371
IX-11g Other fees for servicesPrograms $23,633$23,633
IX-12 Advertising and promotionManagement $16,127 · Fundraising $24,476$40,603
IX-13 Office expensesPrograms $5,036 · Management $7,449 · Fundraising $916$13,401
IX-14 Information technologyPrograms $12,362 · Management $994$13,356
IX-16 OccupancyPrograms $10,600 · Management $24,100$34,700
IX-17 TravelPrograms $7,663 · Management $399 · Fundraising $968$9,030
IX-22 Depreciation, depletion and amortizationPrograms $7,632 · Management $2,922 · Fundraising $106$10,660
IX-23 InsurancePrograms $370 · Management $8,783$9,153
IX-24 Other expenses (24a–d)Programs $69,608 · Management $9,963 · Fundraising $392$79,963
IX-25 Total functional expensesPrograms $689,355 · Management $182,721 · Fundraising $87,953$960,029
Part X · Balance sheet $1,127,978 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $391,163$694,041
X-2 Savings and temporary cash investmentsStart of year $261,174$316,316
X-3 Pledges and grants receivableStart of year $214,000$50,000
X-9 Prepaid expenses and deferred chargesStart of year $49,169$39,253
X-10c Land, buildings and equipment, netStart of year $35,673$28,368
X-16 Total assetsStart of year $951,179$1,127,978
X-17 Accounts payable and accrued expensesStart of year $34,417$31,405
X-26 Total liabilitiesStart of year $60,063$31,405
X-27 Net assets without donor restrictionsStart of year $396,554$756,968
X-28 Net assets with donor restrictionsStart of year $494,562$339,605
X-32 Total net assets or fund balancesStart of year $891,116$1,096,573
X-33 Total liabilities and net assetsStart of year $951,179$1,127,978
Part XI · Reconciliation of net assets $1,096,573 net assets at year end
XI-1 Total revenue$1,153,529
XI-2 Total expenses$960,029
XI-3 Revenue less expenses$193,500
XI-4 Net assets at start of year$891,116
XI-5 Net unrealized gains (losses) on investments$857
XI-6 Donated services and use of facilities$11,100
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,096,573

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

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