Unleashing Potential FY2020 filing

Tax-deductible

Saint Louis, MO501(c)(3)Human ServicesEIN 43-0654857Revenue $3.3M in FY2020

On file with the IRSupstl.org1000 N Vandeventer Ave, 63113-3459 · Saint Louis, MOTax-exempt since Jan 1941Publicly supported charity — 170(b)(1)(A)(vi)

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To close the opportunity gap for children and youth by building on their strengths

501(c)(3) charity; gifts are tax-deductible.
79¢ of each $1 spent went to programs.
$134K 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
2 of 5
filings with a surplus
Average deficit $7K a year · under 1% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$134K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
9
named funders · $779K
Looks good: 9 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$158K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.3M
Spent
$3.0M
To programs
79%
Net assets
$1.8M
By yearFY2020–FY2024
Revenue
$3.3M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$3.3M
FY2021$4.0M
FY2022$3.4M
FY2023$4.4M
FY2024$4.2M
Expenses
$3.0M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$3.0M
FY2021$3.3M
FY2022$3.6M
FY2023$4.7M
FY2024$4.6M
Net assets
$1.8M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$1.8M
FY2021$2.5M
FY2022$2.1M
FY2023$1.8M
FY2024$1.5M

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 Jan 1941.

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

Where the money goes

79 cents of each dollar spent went to programs.

Program services 79% · $2.3M Management & general 13% · $379K Fundraising 8% · $244K

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

18 people listed on the 990; $134K paid to officers and key staff.

Part VII, Section A · reportable compensation
President and CEO
$133,638Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Nov 2020) Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Darlene Sowell’s $162K as President and CEO is at the 78th 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 · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Darlene Sowell$162,000$173,983$142,450$139,800$133,638
Verletta Cole$140,223$141,007$107,590$117,105—

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.

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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

Empowering children and youth by building on their strengths to close opportunity gaps.

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Provided by the organization

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3 programs · $2.3M · in their own filed words · FY2020
01

After School and Enrichment Campsafter School

With a strong commitment to personal growth and academic success, up after school provides before-school and after-school services for elementary aged students in primarily low-income neighborhoods in the ST. Louis area.

$1.4Mprogram expense
02

Early Childhood Education

The licensed and accredited early childhood education center at caroline mission provides children, ages 6 weeks to five years, from low-income families with high-quality early childhood education and care.

$959Kprogram expense
03

Youth Development

Magnificent creations, a t-shirt screen printing business located in north city, is a social enterprise and a comprehensive program that combines positive youth development with valuable work experience.

Pt IX · col B

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
See all 9 funders →
Grants paid · 1 grant · $8K · 2021–2021
Unitemized GrantFY2021$7,500

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$3.3M
Ln 12
Gifts and grantsLn 1h$3.1M
Fees for servicesLn 2g$143K
Investment incomeLn 3$3K
Money outPt IX
$3.0M
Ln 25
Programscol B$2.3M
Managementcol C$379K
Fundraisingcol D$244K
Owns and owesPt X
$1.8M
net assets · Ln 32
Cash and savingsLn 1–2$527K
Total assetsLn 16$2.0M
LiabilitiesLn 26$158K
PeoplePt VI, VII
18
listed · VII A
PaidVII A1
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.1M
Government grantsLn 1e$1.7M
Noncash giftsLn 1g$117K
Fundraising eventsLn 1c$127K
Fees for servicesLn 2g$143K
Investment incomeLn 3$3K
Total revenueLn 12$3.3M
Assets in detailPt X, end of year
CashLn 1$527K
Cash and savings togetherLn 1–2$527K
InvestmentsLn 11–13$67K
Land, buildings, equipmentLn 10c$178K
Other assetsLn 15$504K
Total assetsLn 16$2.0M
LiabilitiesLn 26$158K
Net assetsLn 32$1.8M
OperationsPt I, VI
EmployeesI 5124
VolunteersI 667
Fiscal year endsHeaderDecember
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 FY20End FY20
Cash and savingsLn 1–2$117K$527K
InvestmentsLn 11–13$63K$67K
Land, buildings, equipmentLn 10c$206K$178K
Total assetsLn 16$1.3M$2.0M
LiabilitiesLn 26$246K$158K
Net assetsLn 32$1.1M$1.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$4K$4K
Pay of current officers, directors and key staffLn 5$156K$23K$93K$39K
Other salaries and wagesLn 7$1.7M$1.5M$52K$142K
Pension plan contributionsLn 8$37K$18K$18K$1K
Other employee benefitsLn 9$125K$107K$11K$7K
Payroll taxesLn 10$152K$128K$11K$14K
Accounting feesLn 11c$110K$110K
Professional fundraising feesLn 11e$1K$1K
Investment management feesLn 11f$179$179
Other fees for servicesLn 11g$71K$41K$30K$176
Advertising and promotionLn 12$4K$378$74$3K
Office expensesLn 13$100K$68K$11K$21K
OccupancyLn 16$155K$135K$19K$1K
TravelLn 17$7K$7K$26
Conferences, conventions and meetingsLn 19$21K$20K$283$484
InterestLn 20$15K$11K$2K$3K
Depreciation, depletion and amortizationLn 22$56K$52K$4K
InsuranceLn 23$23K$19K$5K
Other expenses (24a–d)Ln 24$193K$173K$10K$11K
All other expensesLn 24e$16K$12K$4K$73
Total functional expensesLn 25$3.0M$2.3M$379K$244K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $4.2M$4.6M−$413K$1.5M 990 PDF
FY2023 $4.4M$4.7M−$364K$1.8M 990 PDF
FY2022 $3.4M$3.6M−$233K$2.1M 990 PDF
FY2021 $4.0M$3.3M$662K$2.5M 990 PDF
FY2020 Viewing $3.3M$3.0M$315K$1.8M 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 FY2020 990 (6 parts)
Part I · Summary $3,266,204 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,162,347$3,139,183
I-9 Program service revenuePrior year $462,794$143,385
I-10 Investment incomePrior year $1,892$2,608
I-11 Other revenuePrior year −$42,516−$18,972
I-12 Total revenuePrior year $3,584,517$3,266,204
I-13 Grants and similar amounts paidPrior year $12,250$4,500
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,704,180$2,173,329
I-16a Professional fundraising feesPrior year $10,763$1,113
I-17 Other expensesPrior year $1,181,167$772,459
I-18 Total expensesPrior year $3,908,360$2,951,401
I-19 Revenue less expensesPrior year −$323,843$314,803
Part VI · Governance 15 of 15 board members independent, no flags
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
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 $3,266,204 across 10 lines filed
Lines not itemized here account for $2,549 of total revenue; see the IRS return.
VIII-1a Federated campaigns$509,752
VIII-1c Fundraising events$126,927
VIII-1e Government grants$1,671,026
VIII-1f All other contributions, gifts and grants$831,478
VIII-1g Noncash contributions (included above)$117,383
VIII-1h Total contributions, gifts and grants$3,139,183
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $143,385$143,385
VIII-3 Investment incomeExcluded from tax $2,608$2,608
VIII-8 Net income from fundraising eventsExcluded from tax −$21,521−$21,521
VIII-12 Total revenueRelated to mission $145,934 · Unrelated business $0 · Excluded from tax −$18,913$3,266,204
Part IX · Statement of functional expenses $2,951,401 across 20 lines filed
IX-2 Grants to domestic individualsPrograms $4,500$4,500
IX-5 Pay of current officers, directors and key staffPrograms $23,350 · Management $93,399 · Fundraising $38,917$155,666
IX-7 Other salaries and wagesPrograms $1,509,794 · Management $51,607 · Fundraising $141,940$1,703,341
IX-8 Pension plan contributionsPrograms $17,921 · Management $17,578 · Fundraising $1,438$36,937
IX-9 Other employee benefitsPrograms $106,667 · Management $11,183 · Fundraising $7,326$125,176
IX-10 Payroll taxesPrograms $127,651 · Management $10,740 · Fundraising $13,818$152,209
IX-11c Accounting feesManagement $109,800$109,800
IX-11e Professional fundraising feesFundraising $1,113$1,113
IX-11f Investment management feesManagement $179$179
IX-11g Other fees for servicesPrograms $41,403 · Management $29,691 · Fundraising $176$71,270
IX-12 Advertising and promotionPrograms $378 · Management $74 · Fundraising $3,356$3,808
IX-13 Office expensesPrograms $67,911 · Management $11,388 · Fundraising $20,735$100,034
IX-16 OccupancyPrograms $134,983 · Management $19,001 · Fundraising $1,038$155,022
IX-17 TravelPrograms $7,093 · Management $26$7,119
IX-19 Conferences, conventions and meetingsPrograms $20,173 · Management $283 · Fundraising $484$20,940
IX-20 InterestPrograms $10,874 · Management $1,652 · Fundraising $2,806$15,332
IX-22 Depreciation, depletion and amortizationPrograms $52,316 · Management $3,796$56,112
IX-23 InsurancePrograms $18,618 · Management $4,655$23,273
IX-24 Other expenses (24a–d)Programs $172,511 · Management $9,638 · Fundraising $10,959$193,108
IX-24e All other expensesPrograms $12,336 · Management $4,053 · Fundraising $73$16,462
IX-25 Total functional expensesPrograms $2,328,479 · Management $378,743 · Fundraising $244,179$2,951,401
Part X · Balance sheet $1,956,396 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $117,223$527,406
X-3 Pledges and grants receivableStart of year $554,000$443,200
X-4 Accounts receivableStart of year $339,067$203,004
X-9 Prepaid expenses and deferred chargesStart of year $40,868$34,148
X-10c Land, buildings and equipment, netStart of year $206,086$177,762
X-11 Publicly traded securitiesStart of year $63,267$67,032
X-15 Other assetsStart of year $0$503,844
X-16 Total assetsStart of year $1,320,511$1,956,396
X-17 Accounts payable and accrued expensesStart of year $103,311$89,587
X-26 Total liabilitiesStart of year $246,126$158,263
X-27 Net assets without donor restrictionsStart of year $270,172$649,128
X-28 Net assets with donor restrictionsStart of year $804,213$1,149,005
X-32 Total net assets or fund balancesStart of year $1,074,385$1,798,133
X-33 Total liabilities and net assetsStart of year $1,320,511$1,956,396
Part XI · Reconciliation of net assets $1,798,133 net assets at year end
XI-1 Total revenue$3,266,204
XI-2 Total expenses$2,951,401
XI-3 Revenue less expenses$314,803
XI-4 Net assets at start of year$1,074,385
XI-5 Net unrealized gains (losses) on investments$5,663
XI-8 Prior period adjustments$340,706
XI-9 Other changes in net assets$62,576
XI-10 Net assets at end of year$1,798,133

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

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