Upstate United INC FY2023 filing

Not tax-deductible

Rochester, NY501(c)(6)Community Development EIN 46-2547597Revenue $317K in FY2023Latest return filed Nov 17, 2025

On file with the IRSupstateunited.com250 Clinton Sq, 14604-1701 · Rochester, NYTax-exempt since May 2014

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An education and advocacy coalition dedicated to achieving reforms in albany that make Upstate new york a stronger place to DO business.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
$100K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

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FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list 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 $16K a year · 5% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$100K
to officers and key staff · 27% of spending
Worth a look: pay to officers and key staff is 27% of spending; over 20%.
Pt VII · Sec A
1 mo
of spending, in cash
Fine: 1.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$317K
+141% vs prior year
Spent
$364K
Net assets
$34K
By yearFY2020–FY2024
Revenue
$317K
FY2023▲ +141%
Tap a bar for its year
Revenue by fiscal year
FY2020$255K
FY2021$225K
FY2022$132K
FY2023$317K
FY2024$560K
Expenses
$364K
FY2023▲ +20%
Tap a bar for its year
Expenses by fiscal year
FY2020$203K
FY2021$263K
FY2022$304K
FY2023$364K
FY2024$435K
Net assets
$34K
FY2023▼ -59%
Tap a bar for its year
Net assets by fiscal year
FY2020$291K
FY2021$253K
FY2022$81K
FY2023$34K
FY2024$159K

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 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 May 2014.

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

Who runs it and what they're paid

5 people listed on the 990; $100K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$100,000Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair (resigned Aug 2023)
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Justin Wilcox’s $112K as Executive Director is at the 79th percentile of top reported officer pay among 1709 $100K–1M community 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 · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Justin Wilcox$112,000$100,000$100,000$106,474—
Michael Kracker————$50,700

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 Upstate United 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

Advocates for Upstate New York reforms to strengthen business and the economy.

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1 program · in their own filed words · FY2023
01

Legislative Activity

Advocate for fiscally responsible policies that support a vibrant upstate economy. Through controlled spending, reduced taxes, and regulatory reforms, we can encourage economic growth and sustainable communities throughout upstate new york.

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 · this organization's grantmaking
Grants paid · 4 grants · $95K · 2023–2023

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$317K
Ln 12
Gifts and grantsLn 1h$265K
Fees for servicesLn 2g$52K
Money outPt IX
$364K
Ln 25
Owns and owesPt X
$34K
net assets · Ln 32
Cash and savingsLn 1–2$34K
Total assetsLn 16$34K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$265K
Fees for servicesLn 2g$52K
Total revenueLn 12$317K
Assets in detailPt X, end of year
CashLn 1$34K
Cash and savings togetherLn 1–2$34K
Total assetsLn 16$34K
LiabilitiesLn 26$0
Net assetsLn 32$34K
OperationsPt I, VI
EmployeesI 52
VolunteersI 60
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 FY23End FY23
Cash and savingsLn 1–2$81K$34K
Total assetsLn 16$81K$34K
LiabilitiesLn 26$0$0
Net assetsLn 32$81K$34K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$95K
Pay of current officers, directors and key staffLn 5$124K
Other salaries and wagesLn 7$50K
Other employee benefitsLn 9$7K
Payroll taxesLn 10$12K
Accounting feesLn 11c$2K
Other fees for servicesLn 11g$56K
Advertising and promotionLn 12$425
Office expensesLn 13$526
TravelLn 17$3K
Conferences, conventions and meetingsLn 19$500
InsuranceLn 23$115
Other expenses (24a–d)Ln 24$14K
Total functional expensesLn 25$364K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 17, 2025 $560K$435K$126K$159K 990 PDF
FY2023 ViewingFiled with the IRS Nov 15, 2024 $317K$364K−$47K$34K 990 PDF
FY2022Filed with the IRS Nov 14, 2023 $132K$304K−$172K$81K 990 PDF
FY2021Filed with the IRS Oct 14, 2022 $225K$263K−$38K$253K 990 PDF
FY2020Filed with the IRS Nov 15, 2021 $255K$203K$51K$291K 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 FY2023 990 (6 parts)
Part I · Summary $316,927 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $80,501$265,427
I-9 Program service revenuePrior year $51,250$51,500
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $131,751$316,927
I-13 Grants and similar amounts paidPrior year $0$95,000
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $192,762$193,684
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $110,936$75,603
I-18 Total expensesPrior year $303,698$364,287
I-19 Revenue less expensesPrior year −$171,947−$47,360
Part VI · Governance 3 of 3 board members independent, no flags
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
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 $316,927 across 4 lines filed
VIII-1f All other contributions, gifts and grants$265,427
VIII-1h Total contributions, gifts and grants$265,427
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $51,500$51,500
VIII-12 Total revenueRelated to mission $51,500 · Unrelated business $0 · Excluded from tax $0$316,927
Part IX · Statement of functional expenses $364,287 across 13 lines filed
IX-1 Grants to domestic organizations$95,000
IX-5 Pay of current officers, directors and key staff$124,161
IX-7 Other salaries and wages$50,000
IX-9 Other employee benefits$7,349
IX-10 Payroll taxes$12,174
IX-11c Accounting fees$1,910
IX-11g Other fees for services$55,929
IX-12 Advertising and promotion$425
IX-13 Office expenses$526
IX-17 Travel$2,562
IX-19 Conferences, conventions and meetings$500
IX-23 Insurance$115
IX-24 Other expenses (24a–d)$13,636
IX-25 Total functional expenses$364,287
Part X · Balance sheet $33,562 assets, 5 lines filed
X-1 Cash, non-interest-bearingStart of year $80,922$33,562
X-16 Total assetsStart of year $80,922$33,562
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $80,922$33,562
X-33 Total liabilities and net assetsStart of year $80,922$33,562
Part XI · Reconciliation of net assets $33,562 net assets at year end
XI-1 Total revenue$316,927
XI-2 Total expenses$364,287
XI-3 Revenue less expenses−$47,360
XI-4 Net assets at start of year$80,922
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$33,562

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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