Upstream Prevention INC

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EIN 47-5502996 Public charity (501(c)(3)) Greenwood, IN NTEE E70
Form 990 (PDF)

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Revenue & expenses by yearFY2020–FY2024
Revenue
$734K
FY2024▼ -17%
Expenses
$781K
FY2024▲ +0.9%

Form 990 for the fiscal year ending December 2024 (IRS tax year 2024).


Provides charitable and educational programs to prevent harm. For fiscal year 2024 it reported $734K in revenue, $781K in expenses, and $359K in net assets.Pt I

Type
Public charity (501(c)(3)) · Health Care
Location
Greenwood, IN
Website
www.upstreamprevention.org
Filings
5 on file (2020–2024)
Revenue
$734KFY2024
Expenses
$781K
Net assets
$359K
People
6
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Provided by the organization

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Size
$100K–1M
What they do
Provides charitable and educational programs to prevent harm.
Leadership
Kathleen Ratcliff · Executive Di · $72K
Money in and out
$734K revenue, $781K expenses
Bottom line
84% program efficiency

What Funders Ask

6 questions, answered from this org's own filings

Will my donation be tax-deductible?

GOOD

Yes — A charitable, religious, educational, scientific, or literary organization. Contributions are generally tax-deductible for donors.

IRS Business Master File records this organization as tax-exempt with deductible contributions. See detail →

Can I donate to this org right now?

GOOD

Yes — exemption reinstated (2018-05-15)

The IRS auto-revocation list shows this EIN's exemption reinstated. See detail →

Is this organization up to date?

GOOD

Filed FY2024 (typical filing lag)

Most recent Form 990 on file is for fiscal year 2024 (2 years ago). See detail →

Is it receiving grants from reputable foundations?

GOOD

4 funders, incl. The Brave Heart Foundation INC

4 distinct foundation funder(s) on file, $24K received in the most recent year with grants. See detail →

How is the money spent?

GOOD

84% to programs

84% of total functional expenses went to program services in the most recent filing (Form 990 Part IX); the rest is overhead and fundraising. See detail →

What's its financial size and trend?

NEUTRAL

$100K–1M · ↓ -17% vs prior year

Revenue band $100K–1M, -17% versus the prior filing year (down). See detail →

Where the money goes · FY2024
Total revenue
$734K
Pt VIII · Ln 12
Total expenses
$781K
Pt IX · Ln 25
Net assets
$359K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$47K
Where spending went · Part IX cols B–D
Program services $0.84 Management & general $0.16
Program efficiency
84%
of spending reaches programs▼ -2% vs prior filing year
Operating runway
4.4mo
months of highly liquid reserves at operating expense rate▼ -30% vs prior filing year
Surplus margin
-6%
revenue over expenses, this year▼ -150% vs prior filing year

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Summary of the Filing

Part I · fiscal year 2024 · Form 990
Total assets
$636K
FY2024▲ +56%
Total liabilities
$277K
FY2024▲ ×87
Revenue less expensesPt I · Ln 19−$47K
Total assetsPt X · Ln 16$636K
Program-expense ratioPt IX · col B84%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 45

Identity & Classification

Form 990 Header · IRS Business Master File
Legal name (IRS)Hdr · item CUpstream Prevention INC
EINHdr · item D47-5502996
Principal addressHdr · item CGreenwood, IN
WebsiteHdr · item Jwww.upstreamprevention.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MIN
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHealth Care (E70)
Ruling yearIRS BMFSep 2018

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b5
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Di
$71,904Pt VII · Sec A
Board Member
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Kathleen Ratcliff$71,904$55,692$52,204$52,119$38,750

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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Mission & Programs · Part III

Where the work happens

3 program services account for $656K of program spending, described in the organization's own filed words · FY2024.
01

Community capacity building and support via community coalitions - upstream serves as the fiscal agent and provides for two community coalitions to address youth substance abuse prevention and suicide prevention.

$475Kprogram expense
02

Community Activities (outside of Coalitions)

Upstream supports community awareness efforts and TRAINING/EDUCATIONAL programs to increase positive mental health, reduce substance use, and prevent suicide. Efforts are targeted at the entire county population.

$98Kprogram expense
03

Evaluation Support

Upstream supports local community coalitions in their PREVENTION/SYSTEMS-CHANGE effort by providing support for evaluation activities. To support this effort program supplies and staff time are expended. Evaluation efforts support multiple coalitions in the area.

$83Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$721K · 98%
Investment income$6K · 1%
Other revenue$7K · 1%
Contributions & grants98%$721K
Investment income1%$6K
Other revenue1%$7K
— government grantsLn 1e$528K
Total revenueLn 12$734K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.84 Management & general $0.16
Program services84%$656K
Management & general16%$125K
Total functional expensesLn 25$781K

Balance Sheet

Part X · end of year
CashLn 1$286K
Total assetsLn 16$636K
Total liabilitiesLn 26$277K
Total net assetsLn 32$359K
Months of cash on handcomputed4.4

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $286K · Operating expenses/yr $781K
4.4 months
Where the money goes
Program services
Program services $656K · Total expenses $781K
84%
Management & General
Management & general $125K · Total expenses $781K
16%
Fundraising
Fundraising $0 · Total expenses $781K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $237K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $721K · Total revenue $734K
98%
Government reliance
Government grants $528K · Total revenue $734K
72%
Earned-income share
Program service revenue $0 · Total revenue $734K
0%
Investment reliance
Investment income $6K · Total revenue $734K
+0.8%
Program self-sufficiency
Program service revenue $0 · Total expenses $781K
0%
Growth & trend
Revenue growth (YoY)
This year $734K · Prior year $888K
-17%
Revenue CAGR
FY2020 $439K · FY2024 $734K
+14%
Net-asset trend (YoY)
End of year $359K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $734K · Expenses $781K
-6%
Liabilities-to-Assets
Total liabilities — · Total assets $636K
—
Net-asset ratio
Net assets $359K · Total assets $636K
56%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $636K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Kathleen Ratcliff · Reported title EXECUTIVE DI · Highest reported compensation $72K · Total expenses $781K
9%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $486K · Total expenses $781K
62%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 84%——
Overhead ratio 16%——
Fundraising cost ratio 0%——
Revenue growth -17%——
Accounting fee ratio 0.2%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 4 funders →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$734K revenue · viewing · ⤓ 990 PDF
FY2023$888K revenue · ⤓ 990 PDF
FY2022$737K revenue · ⤓ 990 PDF
FY2021$714K revenue · ⤓ 990 PDF
FY2020$439K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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