Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 1988.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Where the money goes
87 cents of each dollar spent went to programs.
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
15 people listed on the 990; $176K paid to officers and key staff.
Greg Tolbert’s $224K as President is at the 92nd 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
| Name | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 |
|---|---|---|---|---|---|---|
| Greg Tolbert | $224,140 | $210,211 | $205,108 | $183,349 | — | — |
| Gregory Tolbert | — | — | — | — | $179,830 | $176,150 |
| Vance Hammond | — | — | — | $101,673 | — | — |
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 Kids Upstate 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 2No
- Top official's pay set by an independent reviewPt VI · Ln 15aYes
Programs and updates
Engages young people after school and during summer to build belonging, competence, and purpose.
Questions for Kids Upstate
Your first name shows with your question. Kids Upstate answers here, for everyone.
Boys and Girls Clubs
We operate school-based boys & girls clubs in spartanburg and cherokee counties after school and throughout the summer. These sites focus on serving students who qualify for free school meals.
Teen Center
We operate a teen center in cherokee county after school and throughout the summer. We focus on serving students who qualify for free school meals. On a weekly basis club members spend their time engaged in five core program areas according to the following formula - 10% leadership, 40% education, 10% arts, and 40% fitness and…
Funders
Who pays for it.
From grant filings on record. Receipts are incomplete: individual donors are never listed.
Grants
Federal money
The auditor reported no findings.
The auditor reported no findings.
The auditor reported no findings.
The auditor reported no findings.
By the numbers
The FY2020 990, line by line.
Download 990
| Line | FY20 | FY19 | FY18 | FY17 | FY16 |
|---|---|---|---|---|---|
| End of yearLn 1g | $380K | $342K | $324K | $307K | $306K |
| Given inLn 1b | −$36K | −$2K | |||
| SpentLn 1d–1f | −$3K | −$2K | −$2K | −$3K | −$3K |
| Line | Start FY20 | End FY20 |
|---|---|---|
| Cash and savingsLn 1–2 | $1.4M | $2.2M |
| InvestmentsLn 11–13 | $1.1M | $1.1M |
| Land, buildings, equipmentLn 10c | $411K | $362K |
| Total assetsLn 16 | $4.0M | $4.3M |
| LiabilitiesLn 26 | $232K | $226K |
| Net assetsLn 32 | $3.8M | $4.1M |
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Pay of current officers, directors and key staffLn 5 | $176K | $149K | $17K | $10K |
| Other salaries and wagesLn 7 | $1.1M | $947K | $106K | $65K |
| Pension plan contributionsLn 8 | $77K | $58K | $10K | $9K |
| Other employee benefitsLn 9 | $86K | $73K | $8K | $5K |
| Payroll taxesLn 10 | $91K | $77K | $9K | $5K |
| Accounting feesLn 11c | $17K | $14K | $1K | $1K |
| Investment management feesLn 11f | $4K | $4K | $339 | $339 |
| Other fees for servicesLn 11g | $419K | $407K | $6K | $6K |
| Advertising and promotionLn 12 | $42K | $42K | ||
| Office expensesLn 13 | $26K | $22K | $2K | $2K |
| OccupancyLn 16 | $28K | $24K | $3K | $863 |
| TravelLn 17 | $9K | $7K | $650 | $650 |
| Travel and entertainment for public officialsLn 18 | $7K | $4K | $2K | $388 |
| Conferences, conventions and meetingsLn 19 | $17K | $15K | $1K | $1K |
| Depreciation, depletion and amortizationLn 22 | $49K | $41K | $4K | $4K |
| InsuranceLn 23 | $53K | $45K | $4K | $4K |
| Other expenses (24a–d)Ln 24 | $508K | $505K | $1K | $1K |
| All other expensesLn 24e | $50K | $35K | $10K | $5K |
| Total functional expensesLn 25 | $2.8M | $2.4M | $185K | $163K |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2025 LatestFiled with the IRS May 15, 2026 | $5.2M | $5.7M | −$549K | $5.0M | 990 PDF |
| FY2024Filed with the IRS May 9, 2025 | $6.1M | $5.6M | $547K | $5.4M | 990 PDF |
| FY2023Filed with the IRS May 15, 2024 | $5.2M | $5.4M | −$190K | $4.7M | 990 PDF |
| FY2022Filed with the IRS May 15, 2023 | $5.3M | $4.6M | $702K | $4.7M | 990 PDF |
| FY2021Filed with the IRS Apr 29, 2022 | $2.6M | $2.6M | $32K | $4.2M | 990 PDF |
| FY2020 ViewingFiled with the IRS Apr 2, 2021 | $3.1M | $2.8M | $309K | $4.1M | 990 PDF |
Schedules filed Part IV
See the full FY2020 990 (6 parts)
Part I · Summary $3,085,159 revenue, 12 lines filed
Part VI · Governance 14 of 14 board members independent, no flags
Part VIII · Statement of revenue $3,085,159 across 10 lines filed
Part IX · Statement of functional expenses $2,776,097 across 18 lines filed
Part X · Balance sheet $4,325,499 assets, 17 lines filed
Part XI · Reconciliation of net assets $4,099,189 net assets at year end
Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File
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