STEP UP FOR STUDENTS - FLORIDA INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- STEP UP FOR STUDENTS - FLORIDA INC (EIN 59-3649371)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2017-11-15
- IRS object ID
- 201733199349307858
- Schema version
- 2016v3.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-11-15T11:58:26-06:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7351 OFFICE PARK PL | AddressLine1Txt |
| City | MELBOURNE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32940 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 593649371 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEP UP FOR STUDENTS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | STEP | BusinessNameControlTxt |
| Phone | 9043522246 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4655 SALISBURY ROAD NO 400 | AddressLine1Txt |
| City | JACKSONVILLE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32256 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOE PFOUNTZ | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 9043522246 | PhoneNum |
| Signature | 2017-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | THERESA A BURDINE CPA | PreparerPersonNm |
| PTIN | P00362629 | PTIN |
| Phone | 3217516200 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 108.171.132.189 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-11-15 | IPDt |
| IP Tm | 11:12:30 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 6AC44CFA5DF0491D18131A5982D300079184BF19 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 6AC44CFA5DF0491D18131A5982D300079184BF19 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOE PFOUNTZ | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4655 SALISBURY ROAD NO 400 | AddressLine1Txt |
| City | JACKSONVILLE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32256 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $533,642,917 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.STEPUPFORSTUDENTS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2000 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | STEP UP FOR STUDENTS EMPOWERS PARENTS TO PURSUE AND ENGAGE IN THE MOST APPROPRIATE LEARNING OPTIONS FOR THEIR CHILDREN, WITH AN EMPHASIS ON FAMILIES WHO LACK THE FINANCIAL RESOURCES TO ACCESS THESE OPTIONS. BY PURSUING THIS MISSION, WE HELP PUBLIC EDUCATION FULFILL THE PROMISE OF EQUAL OPPORTUNITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 224 | TotalEmployeeCnt |
| Total Volunteers | 282 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $521,372,137 | PYContributionsGrantsAmt |
| CY Contributions Grants | $533,245,078 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $136,114 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$8,472 | PYInvestmentIncomeAmt |
| CY Investment Income | $388,179 | CYInvestmentIncomeAmt |
| PY Other Revenue | $7,046 | PYOtherRevenueAmt |
| CY Other Revenue | $339 | CYOtherRevenueAmt |
| PY Total Revenue | $521,506,825 | PYTotalRevenueAmt |
| CY Total Revenue | $533,633,596 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $429,479,201 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $548,456,006 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $11,092,449 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $14,110,118 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $2,139,326 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,076,130 | PYOtherExpensesAmt |
| CY Other Expenses | $5,466,829 | CYOtherExpensesAmt |
| PY Total Expenses | $445,647,780 | PYTotalExpensesAmt |
| CY Total Expenses | $568,032,953 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $75,859,045 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$34,399,357 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $543,244,522 | TotalAssetsBOYAmt |
| Total Assets EOY | $518,592,306 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $28,340,712 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $37,945,946 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $514,903,810 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $480,646,360 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | STEP UP FOR STUDENTS EMPOWERS PARENTS TO PURSUE AND ENGAGE IN THE MOST APPROPRIATE LEARNING OPTIONS FOR THEIR CHILDREN, WITH AN EMPHASIS ON FAMILIES WHO LACK THE FINANCIAL RESOURCES TO ACCESS THESE OPTIONS. BY PURSUING THIS MISSION, WE HELP PUBLIC EDUCATION FULFILL THE PROMISE OF EQUAL OPPORTUNITY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $541,915,225 | ExpenseAmt |
| Grant | $536,440,936 | GrantAmt |
| Desc | FLORIDA TAX CREDIT SCHOLARSHIP PROGRAM:THIS PAST SCHOOL YEAR, 97,900 UNDERPRIVILEGED STUDENTS ATTENDED 1,733 PRIVATE SCHOOLS ON A STEP UP FOR STUDENTS SCHOLARSHIP, AND FOR THE 2017-18 SCHOOL YEAR, WE ANTICIPATE SERVING ROUGHLY 104,000 STUDENTS. THE SCHOLARSHIP PROGRAM WAS CREATED TO HELP ALLEVIATE THE ENORMOUS EDUCATIONAL CHALLENGES FACED BY CHILDREN WHO LIVE IN POVERTY. THE SCHOLARSHIP GIVES PARENTS WITH LIMITED FINANCIAL MEANS THE FREEDOM TO CHOOSE THE SCHOOL THAT BEST MEETS THEIR CHILDREN'S LEARNING NEEDS FROM KINDERGARTEN THROUGH 12TH GRADE. IT IS THE LARGEST SCHOLARSHIP PROGRAM OF THIS NATURE IN THE UNITED STATES.FOR THE 2016-17 SCHOOL YEAR, APPROVED STUDENTS COULD CHOOSE BETWEEN SCHOLARSHIPS WORTH UP TO $5,866 FOR PRIVATE SCHOOL TUITION AND FEES OR UP TO $500 IN TRANSPORTATION COSTS TO ATTEND AN OUT-OF-DISTRICT PUBLIC SCHOOL. SINCE ITS CREATION, THE FLORIDA TAX CREDIT SCHOLARSHIP PROGRAM HAS AWARDED 579,115 SCHOLARSHIPS. FOR 2016-17, THE AVERAGE INCOME FOR PARTICIPANTS WAS 4.4% ABOVE THE FEDERAL POVERTY GUIDELINES, AND 55% OF THE STUDENTS WERE FROM SINGLE-PARENT HOUSEHOLDS.STANDARDIZED TEST SCORES RELEASED IN AUGUST 2016 SHOWED THAT SCHOLARSHIP STUDENTS WERE ACHIEVING THE SAME GAINS IN READING AND MATH AS STUDENTS OF ALL INCOME LEVELS NATIONALLY. BY LAW, SCHOLARSHIP RECIPIENTS EVERY YEAR MUST TAKE A NATIONALLY RECOGNIZED NORM-REFERENCED TEST APPROVED BY THE STATE AND MOST TAKE THE WELL-REGARDED STANFORD ACHIEVEMENT TEST. THE RESULTS REPORTED IN 2016 TRACKED CLOSELY WITH RESULTS IN PRIOR YEARS AND THE RESEARCHER ISSUED TWO KEY FINDINGS:-STUDENTS WHO CHOSE THE SCHOLARSHIP WERE AMONG THE POOREST AND LOWEST-PERFORMING STUDENTS FROM THE PUBLIC SCHOOLS THEY LEFT BEHIND.-THESE SAME STUDENTS ACHIEVED GAINS IN READING AND MATH THAT WERE THE SAME AS ALL STUDENTS NATIONALLY, REGARDLESS OF INCOME LEVEL.FOR THE 12TH TIME, STEP UP FOR STUDENTS WAS AWARDED THE COVETED FOUR-STAR RATING BY CHARITY NAVIGATOR AND SCORED A PERFECT 100.0 ON THE NAVIGATOR'S SCALE OF FINANCIAL ACCOUNTABILITY AND TRANSPARENCY. IN OTHER PUBLISHED NATIONAL RANKINGS OF NONPROFITS, STEP UP HAS BEEN RANKED 24TH BY FORBES AND 48TH BY THE CHRONICLE OF PHILANTHROPY. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $12,492,497 | ExpenseAmt |
| Grant | $12,015,070 | GrantAmt |
| Desc | THE ALABAMA OPPORTUNITY SCHOLARSHIP FUND (ALOSF) IS A SCHOLARSHIP GRANTING ORGANIZATION FORMED TO IMPLEMENT THE ALABAMA ACOUNTABILITY ACT. ALOSF AWARDS SCHOLARSHIPS TO ELIGIBLE LOW INCOME STUDENTS WITH PRIORITY GIVEN TO CHILDREN WHO ARE ZONED TO ATTEND A FAILING PUBLIC SCHOOL. THE SCHOLARSHIPS PAY FOR PRIVATE SCHOOL TUITION OR TRANSFER FEES TO A NON-FAILING PUBLIC SCHOOL. THE FIRST SCHOLARSHIPS WERE GRANTED FOR THE SEMESTER STARTING JANUARY 2014. ALOSF HAS AWARDED OVER 7,600 SCHOLARSHIPS OVER 3 1/2 YEARS REPRESENTING 45 OF THE 67 COUNTIES IN ALABAMA. AN ADDITIONAL 18,000 STUDENTS APPLIED BUT WERE NOT AWARDED. THE SCHOLARSHIPS ARE FUNDED BY DONATIONS OF INCOME TAX LIABILITY FROM INDIVIDUALS AND CORPORATIONS WHO RECEIVE AN ALABAMA STATE INCOME TAX CREDIT. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,678,786 | ExpenseAmt |
| Desc | THE GARDINER SCHOLARSHIP ACCOUNT PROGRAM:IN 2016-17, STEP UP ALSO ADMINISTERED A STATEWIDE SCHOLARSHIP AVAILABLE TO SPECIAL-NEEDS STUDENTS WITH ONE OF TEN SPECIFIC DISABILITIES: AUTISM, CEREBRAL PALSY, DOWN SYNDROME, PHELAN-MCDERMID SYNDROME, PRADER-WILLI SYNDROME, SPINA BIFIDA, WILLIAMS SYNDROME, INTELLECTUAL DISABILITY (SEVERE COGNITIVE IMPAIRMENT), MUSCULAR DYSTROPHY, OR "HIGH RISK" CHILDREN IN KINDERGARTEN. FOR THE 2016-17 SCHOOL YEAR, THE PROGRAM SERVED 7,598 STUDENTS WHO RECEIVED SCHOLARSHIPS WORTH AN AVERAGE OF $10,400 EACH. THE PROGRAM EMPOWERS FAMILIES TO CHOOSE THE EDUCATIONAL SERVICES THAT BEST MEET THE NEEDS OF THEIR STUDENT, AND THE MONEY CAN BE FOR SCHOOLS, THERAPISTS, SPECIALISTS, CURRICULUM, TECHNOLOGY-EVEN A COLLEGE SAVINGS ACCOUNT. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $5,112,954 | ExpenseAmt |
| Desc | RESEARCH ON STUDENT OUTCOMES:EACH TAX CREDIT SCHOLARSHIP IS INTENDED TO PROVIDE A LOW-INCOME OR WORKING-CLASS STUDENT IN FLORIDA WITH A VIABLE LEARNING OPTION THAT CAN MAKE A DIFFERENCE IN HIS OR HER EDUCATIONAL LIFE. TOWARD THAT OBJECTIVE, STEP UP IS BUILDING TOOLS TO ASSESS ACADEMIC PROGRESS IN A ROBUST WAY. THE STATE ALREADY COLLECTS STANDARDIZED TEST SCORES EVERY YEAR FOR ALL STUDENTS IN GRADES 3-10 AND IN ITS MOST RECENT REPORT DETERMINED THAT SCHOLARSHIP STUDENTS ACHIEVED THE SAME ACADEMIC GAINS IN READING AND MATH AS STUDENTS OF ALL INCOME LEVELS NATIONALLY. STEP UP IS GOING FURTHER. IT HAS COMPLETED THE FIRST STAGE OF A DATA WAREHOUSE THAT PULLS TOGETHER STUDENT ACADEMIC AND DEMOGRAPHIC INFORMATION ACROSS 15 YEARS. IN 2016-17, STEP UP POLICY ANALYSTS WORKED WITH A PRESTIGIOUS NATIONAL THINK TANK TO EVALUATE HOW MANY STUDENTS GRADUATED AND ATTENDED POSTSECONDARY SCHOOLS AND IS EXPECTING THAT STUDY TO BE RELEASED BY THE END OF 2017. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $5,112,954 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $562,199,462 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 161 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 224 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AL | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOE PFOUNTZ | PersonNm |
| Phone | 9043522246 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4655 SALISBURY RD SUITE 400 | AddressLine1Txt |
| City | JACKSONVILLE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32256 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| JOHN KIRTLEY | |||||||
| CHAIRMAN, SUFS/DIRECTOR, A | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| ALISON HERTOG | |||||||
| DIRECTOR, SUFS | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| ALFRED AL LAWSON | |||||||
| DIRECTOR, SUFS | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| RICHARD OUTRAM | |||||||
| DIRECTOR, SUFS | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| PAUL SHERMAN | |||||||
| DIRECTOR, SUFS | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| CURTIS STOKES | |||||||
| DIRECTOR, SUFS | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| TERRY JOVE | |||||||
| DIRECTOR, SUFS | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| GOVERNOR BOB RILEY | |||||||
| CHARIMAN, ALOSF | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| THOMAS M LEE | |||||||
| CHAIRMAN, ALOSF | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| REVEREND HK MATTHEWS | |||||||
| DIRECTOR, ALOSF | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN H COOPER | |||||||
| DIRECTOR, ALOSF | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| CHAD FINCHER | |||||||
| DIRECTOR, ALOSF | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| DOUG TUTHILL | |||||||
| PRESIDENT, SUFS | 40.00 | $263,061 | $0 | $30,891 | Yes (X) | ||
| ANNE WHITE | |||||||
| COO, SUFS/DIRECTOR, ALOSF | 40.00 | $159,064 | $0 | $19,895 | Yes (X) | ||
| JOE PFOUNTZ | |||||||
| TREAS & CFO, SUFS/DIRECTOR | 40.00 | $185,863 | $0 | $20,950 | Yes (X) | ||
| SCOTT MASSEY | |||||||
| CIO, SUFS | 40.00 | $149,709 | $0 | $28,118 | Yes (X) | ||
| ALISSA RANDALL | |||||||
| VP MARKETING & EVENTS, SUF | 40.00 | $149,397 | $0 | $13,836 | Yes (X) | ||
| JONATHAN EAST | |||||||
| VP POLICY & PUBLIC AFFAIRS | 40.00 | $143,770 | $0 | $7,503 | Yes (X) | ||
| CAROL THOMAS | |||||||
| VP STUDENT LEARNING | 40.00 | $132,759 | $0 | $20,373 | Yes (X) | ||
| GINA LYNCH | |||||||
| VP OPERATIONS | 40.00 | $128,773 | $0 | $12,520 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,312,396 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $154,086 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 15 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| EPIC SOFTWARE CORPORATION | |||||
| 1979 MILKY WAY | VERONA | WI | 53593 | SOFTWARE SERVICES | $195,583 |
| MEENAN PA | |||||
| 300 S DUVAL ST STE 410 | TALLAHASSEE | FL | 32301 | LEGAL SERVICES | $120,002 |
| RSM US LLP | |||||
| 5155 PAYSPHERE CIRCLE | CHICAGO | IL | 60674 | ACCOUNTING SERVICES | $117,195 |
| CUTHBERTSON & ASSOCIATES | |||||
| 9802 BAYMEADOWS RD STE 12 200 | JACKSONVILLE | FL | 32256 | CONSULTING SERVICES | $108,185 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $533,245,078 | AllOtherContributionsAmt |
| Total Contributions | $533,245,078 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $397,500 | TotalRevenueColumnAmt |
| Exclusion | $397,500 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $9,321 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$9,321 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$9,321 | TotalRevenueColumnAmt |
| Exclusion | -$9,321 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $339 | TotalRevenueColumnAmt |
| Exclusion | $339 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $339 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $533,633,596 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $388,518 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $548,456,006 | TotalAmt |
| Program Services | $548,456,006 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $679,724 | TotalAmt |
| Management And General | $679,724 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,668,271 | TotalAmt |
| Program Services | $7,954,846 | ProgramServicesAmt |
| Management And General | $1,500,053 | ManagementAndGeneralAmt |
| Fundraising | $1,213,372 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $328,200 | TotalAmt |
| Program Services | $196,038 | ProgramServicesAmt |
| Management And General | $88,900 | ManagementAndGeneralAmt |
| Fundraising | $43,262 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,089,010 | TotalAmt |
| Program Services | $708,574 | ProgramServicesAmt |
| Management And General | $272,734 | ManagementAndGeneralAmt |
| Fundraising | $107,702 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,344,913 | TotalAmt |
| Program Services | $1,065,468 | ProgramServicesAmt |
| Management And General | $153,978 | ManagementAndGeneralAmt |
| Fundraising | $125,467 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $147,539 | TotalAmt |
| Program Services | $83,072 | ProgramServicesAmt |
| Management And General | $61,177 | ManagementAndGeneralAmt |
| Fundraising | $3,290 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,195 | TotalAmt |
| Management And General | $117,195 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,809 | TotalAmt |
| Program Services | $66,809 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,057,489 | TotalAmt |
| Program Services | $901,687 | ProgramServicesAmt |
| Management And General | $102,417 | ManagementAndGeneralAmt |
| Fundraising | $53,385 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $361,780 | TotalAmt |
| Program Services | $310,601 | ProgramServicesAmt |
| Management And General | $17,997 | ManagementAndGeneralAmt |
| Fundraising | $33,182 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $560,386 | TotalAmt |
| Program Services | $434,161 | ProgramServicesAmt |
| Management And General | $68,703 | ManagementAndGeneralAmt |
| Fundraising | $57,522 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $777,444 | TotalAmt |
| Program Services | $562,254 | ProgramServicesAmt |
| Management And General | $142,427 | ManagementAndGeneralAmt |
| Fundraising | $72,763 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $602,975 | TotalAmt |
| Program Services | $367,017 | ProgramServicesAmt |
| Management And General | $120,991 | ManagementAndGeneralAmt |
| Fundraising | $114,967 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $257,002 | TotalAmt |
| Program Services | $191,089 | ProgramServicesAmt |
| Management And General | $42,087 | ManagementAndGeneralAmt |
| Fundraising | $23,826 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $263,040 | TotalAmt |
| Program Services | $193,191 | ProgramServicesAmt |
| Management And General | $44,065 | ManagementAndGeneralAmt |
| Fundraising | $25,784 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| OTHER COSTS | $498,426 | $240,215 | $72,382 | $185,829 |
| BANK FEES | $240,209 | $136,617 | $103,431 | $161 |
| PRINTING AND POSTAGE | $224,101 | $119,707 | $52,030 | $52,364 |
| REPAIRS AND MAINTENANCE | $222,263 | $141,939 | $53,874 | $26,450 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,171 | TotalAmt |
| Program Services | $70,171 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $568,032,953 | TotalAmt |
| Program Services | $562,199,462 | ProgramServicesAmt |
| Management And General | $3,694,165 | ManagementAndGeneralAmt |
| Fundraising | $2,139,326 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,756,813 | BOYAmt |
| EOY | $41,903,759 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $225,000 | BOYAmt |
| EOY | $225,000 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $464,498,513 | BOYAmt |
| EOY | $436,647,533 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $980,432 | BOYAmt |
| EOY | $1,592,791 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $490,048 | BOYAmt |
| EOY | $579,212 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,965,136 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,552,144 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $563,536 | BOYAmt |
| EOY | $1,412,992 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,730,180 | BOYAmt |
| EOY | $36,231,019 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $543,244,522 | BOYAmt |
| EOY | $518,592,306 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,610,532 | BOYAmt |
| EOY | $1,714,927 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,730,180 | BOYAmt |
| EOY | $36,231,019 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,340,712 | BOYAmt |
| EOY | $37,945,946 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,924,578 | BOYAmt |
| EOY | $5,110,194 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $510,979,232 | BOYAmt |
| EOY | $475,536,166 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $514,903,810 | BOYAmt |
| EOY | $480,646,360 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $543,244,522 | BOYAmt |
| EOY | $518,592,306 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$34,399,357 | ReconcilationRevenueExpnssAmt |
| Donated Services And Use Fclts | $141,907 | DonatedServicesAndUseFcltsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $310,799,794 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $332,392,878 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $456,345,377 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $521,372,137 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $533,245,078 | CurrentTaxYearAmt |
| Total | $2,154,155,264 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $310,799,794 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $332,392,878 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $456,345,377 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $521,372,137 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $533,245,078 | CurrentTaxYearAmt |
| Total | $2,154,155,264 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $850,476,828 | SubstantialContributorsTotAmt |
| Public Support Total170 | $1,303,678,436 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $13,048 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,414 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,223 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $90,396 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $397,500 | CurrentTaxYearAmt |
| Total | $521,581 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $1,518 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,665 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,046 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $339 | CurrentTaxYearAmt |
| Total | $21,568 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $2,154,698,413 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $1,686,768 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.60500 | PublicSupportCY170Pct |
| Public Support PY170 | 0.63470 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
Total Grassroots Lobbying TotalGrassrootsLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $10,454 | FilingOrganizationsTotalAmt |
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $56,355 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $66,809 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $567,966,144 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $568,032,953 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $1,000,000 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $250,000 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $1,000,000 | CurrentYearMinus3Amt |
| Current Year Minus2 | $1,000,000 | CurrentYearMinus2Amt |
| Current Year Minus1 | $1,000,000 | CurrentYearMinus1Amt |
| Current Year | $1,000,000 | CurrentYearAmt |
| Total | $4,000,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $6,000,000 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $196,409 | CurrentYearMinus3Amt |
| Current Year Minus2 | $55,760 | CurrentYearMinus2Amt |
| Current Year Minus1 | $11,942 | CurrentYearMinus1Amt |
| Current Year | $66,809 | CurrentYearAmt |
| Total | $330,920 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $250,000 | CurrentYearMinus3Amt |
| Current Year Minus2 | $250,000 | CurrentYearMinus2Amt |
| Current Year Minus1 | $250,000 | CurrentYearMinus1Amt |
| Current Year | $250,000 | CurrentYearAmt |
| Total | $1,000,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $1,500,000 | GrassrootsCeilingAmt |
Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $47,300 | CurrentYearMinus3Amt |
| Current Year Minus2 | $55,760 | CurrentYearMinus2Amt |
| Current Year Minus1 | $8,171 | CurrentYearMinus1Amt |
| Current Year | $10,454 | CurrentYearAmt |
| Total | $121,685 | TotalAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE C, PART II-A | FormAndLineReferenceDesc |
| Explanation | THE EXTERNAL AFFAIRS DIRECTOR AND POLICY DIRECTOR FOR STEP UP FOR STUDENTS PLAYED A PROMINENT ROLE IN THE LEGISLATIVE ADOPTION OF IMPROVEMENTS TO THE GARDINER SCHOLARSHIP AND TAX CREDIT SCHOLARSHIP PROGRAMS IN 2017, ADVISING LEGISLATIVE COMMITTEE STAFF AND LEGISLATORS ON DIFFERENT POINTS ON THE BILL. THESE LOBBYING EFFORTS ARE FINANCED BY PRIVATE FUNDRAISING AND NOT THROUGH EITHER THE DIRECT APPROPRIATION OR TAX-CREDITED CONTRIBUTIONS RECEIVED UNDER EACH PROGRAM. STAFFERS IN EXTERNAL AFFAIRS ALSO WORKED WITH GARDINER FAMILIES AND TAX CREDIT SCHOLARSHIP FAMILIES TO PROVIDE LEGISLATIVE TESTIMONY AND CONTACT LAWMAKERS TO EXPRESS THEIR SUPPORT OF THE BILL IN A LEGISLATIVE GRASSROOTS EFFORT. | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Beginning Balance | $26,730,180 | BeginningBalanceAmt |
| Additions During Year | $70,232,134 | AdditionsDuringYearAmt |
| Distributions During Year | $60,731,295 | DistributionsDuringYearAmt |
| Ending Balance | $36,231,019 | EndingBalanceAmt |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,906,511 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,523,264 | DepreciationAmt |
| Book Value | $1,383,247 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $58,625 | OtherCostOrOtherBasisAmt |
| Depreciation | $28,880 | DepreciationAmt |
| Book Value | $29,745 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,412,992 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FUNDS HELD IN TRUST FOR STUDENTS | Desc |
| Book Value | $36,231,019 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $36,231,019 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | IN JUNE 2014, LEGISLATION CREATING SCHOLARSHIPS FOR SPECIAL NEEDS CHILDREN WAS SIGNED INTO LAW IN FLORIDA. A GARDINER SCHOLARSHIP ACCOUNT IS ESTABLISHED FOR EACH CHILD THAT IS AWARDED A SPECIAL NEEDS SCHOLARSHIP. PARENTS USE THIS MONEY TO PERSONALIZE THE EDUCATION OF THEIR CHILDREN WITH UNIQUE ABILITIES BY DIRECTING MONEY TOWARDS A COMBINATION OF PROGRAMS AND STATE APPROVED PROVIDERS. THESE INCLUDE SCHOOLS, THERAPISTS, SPECIALISTS, CIRRICULUM AND TECHNOLOGY AND COLLEGE SAVINGS ACCOUNTS. DURING THE YEARS ENDED JUNE 30, 2017 AND 2016, STEP UP FOR STUDENTS DISTRIBUTED APPROXIMATELY $58.7 MILLION AND $29.1 MILLION, LEAVING A BALANCE OF APPROXIMATELY $36.2 MILLION AND $26.7 MILLION RESPECTIVELY, WHICH IS RECORDED IN THE ACCOMPANYING CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS BOTH AN ASSET AND A LIABILITY. STEP UP FOR STUDENTS IS ACTING AS AN AGENT FOR THIS PROGRAM, THEREFORE, THERE ARE NO REVENUES AND EXPENSES REPORTED ON THE ACCOMPANYING STATEMENT OF ACTIVITIES FOR SCHOLARSHIP FUNDS RECEIVED AND DISTRIBUTED FROM THE STATE OF FLORIDA. |
| PART X, LINE 2: | STEP UP FOR STUDENTS IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND FROM STATE INCOME TAXES UNDER SIMILAR PROVISIONS OF THE FLORIDA STATUTES. ACCORDINGLY, NO PROVISION FOR FEDERAL AND STATE INCOME TAXES HAS BEEN RECORDED IN THE FINANCIAL STATEMENTS. STEP UP FOR STUDENTS HAS MADE AN ELECTION UNDER SECTION 501(H) OF THE INTERNAL REVENUE CODE, WHICH PERMITS CERTAIN ELIGIBLE 501(C)(3) ORGANIZATIONS TO MAKE LIMITED EXPENDITURES TO INFLUENCE LEGISLATION. THESE EXPENDITURES ARE FINANCED BY PRIVATE FUNDRAISING AND NOT THROUGH EITHER THE DIRECT APPROPRIATION OR TAX-CREDITED CONTRIBUTIONS RECEIVED UNDER EACH PROGRAM, INCLUDING THE 3% ADMINISTRATIVE ALLOWANCE EACH PROGRAM RECEIVES. STEP UP FOR STUDENTS WOULD BE SUBJECT TO AN EXCISE TAX IF IT SPENDS MORE THAT THE AMOUNTS PERMITTED. SUCH LIMITS HAVE NOT BEEN EXCEEDED. THE ALABAMA OPPORTUNITY SCHOLARSHIP FUND IS A SINGLE-MEMBER LIMITED LIABILITY COMPANY (LLC) WHICH IS WHOLLY-OWNED BY STEP UP FOR STUDENTS. STEP UP FOR STUDENTS IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. AS A WHOLLY-OWNED LLC, THE ALABAMA OPPORTUNITY SCHOLARSHIP FUND IS A DISREGARDED ENTITY FOR FEDERAL AND STATE INCOME TAX PURPOSES AND THEREFORE, REPORT ALL FEDERAL AND STATE TAX INFORMATION THROUGH ITS PARENT, STEP UP FOR STUDENTS. ACCORDINGLY, NO PROVISION FOR FEDERAL AND STATE INCOME TAXES HAS BEEN RECORDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. STEP UP FOR STUDENTS FOLLOWS ACCOUNTING STANDARDS RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT ASSESSED WHETHER THERE WERE ANY UNCERTAIN TAX POSITIONS WHICH MAY GIVE RISE TO INCOME TAX LIABILITIES AND DETERMINED THAT THERE WERE NO SUCH MATTERS REQUIRING RECOGNITION IN THE CONSOLIDATED FINANCIAL STATEMENTS. STEP UP FOR STUDENTS FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. GENERALLY, STEP UP FOR STUDENTS IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE JUNE 30, 2014. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | TAX CREDIT SCHOLARSHIP PROGRAM | GrantTypeTxt |
| Recipient | 97900 | RecipientCnt |
| Cash Grant | $548,456,006 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | STEP UP FOR STUDENTS RECEIVES GRANTS TO FUND PROJECTS AND INITIATIVES TO EMPOWER THE FAMILIES OF OUR STUDENTS. THE GRANT EXPENSES ARE TRACKED BY PROJECT CODE FOR EASE OF REPORTING TO OUR GRANTORS, IF APPLICABLE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DOUG TUTHILL | ||||||||||||||
| PRESIDENT, SUFS | $263,061 | $0 | $0 | $0 | $0 | $0 | $10,652 | $0 | $20,239 | $0 | $293,952 | $0 | $0 | $0 |
| ANNE WHITE | ||||||||||||||
| COO, SUFS/DIRECTOR, ALOSF | $159,064 | $0 | $0 | $0 | $0 | $0 | $8,115 | $0 | $11,780 | $0 | $178,959 | $0 | $0 | $0 |
| JOE PFOUNTZ | ||||||||||||||
| TREAS & CFO, SUFS/DIRECTOR | $185,863 | $0 | $0 | $0 | $0 | $0 | $7,492 | $0 | $13,458 | $0 | $206,813 | $0 | $0 | $0 |
| SCOTT MASSEY | ||||||||||||||
| CIO, SUFS | $149,709 | $0 | $0 | $0 | $0 | $0 | $7,655 | $0 | $20,463 | $0 | $177,827 | $0 | $0 | $0 |
| ALISSA RANDALL | ||||||||||||||
| VP MARKETING & EVENTS, SUF | $149,397 | $0 | $0 | $0 | $0 | $0 | $7,412 | $0 | $6,424 | $0 | $163,233 | $0 | $0 | $0 |
| JONATHAN EAST | ||||||||||||||
| VP POLICY & PUBLIC AFFAIRS | $143,770 | $0 | $0 | $0 | $0 | $0 | $7,043 | $0 | $460 | $0 | $151,273 | $0 | $0 | $0 |
| CAROL THOMAS | ||||||||||||||
| VP STUDENT LEARNING | $132,759 | $0 | $0 | $0 | $0 | $0 | $6,733 | $0 | $13,640 | $0 | $153,132 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART I | A FIRST-OF-ITS-KIND STUDY ON THE LONG-TERM EFFECTS OF THE FLORIDA TAX CREDIT SCHOLARSHIP PROGRAM FINDS THAT SCHOLARSHIP STUDENTS ARE MORE LIKELY THAN THEIR PUBLIC SCHOOL PEERS TO ATTEND COLLEGE AND EARN A DEGREE. THE REPORT BY RESEARCHERS AT THE URBAN INSTITUTE, RELEASED IN 2017, FOUND THAT FLORIDA TAX CREDIT SCHOLARSHIP STUDENTS THAT PARTICIPATED IN THE PROGRAM FOR FOUR OR MORE YEARS ARE UP TO 43 PERCENT MORE LIKELY TO ATTEND FLORIDA PUBLIC COLLEGE AND UP TO 29 PERCENT MORE LIKELY TO EARN AN ASSOCIATES DEGREE. THESE ARE THE MOST SIGNIFICANT ACADEMIC FINDINGS IN THE PROGRAM'S 16-YEAR HISTORY. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS PREPARED BY THE FUND'S INDEPENDENT AUDITORS AFTER BEING REVIEWED BY MANAGEMENT, THE FULL FORM 990 INFORMATIONAL RETURN IS PROV1DED TO THE BOARD OF DIRECTORS FOR REVIEW AND COMMENT. THE BOARD OF DIRECTORS IS ALSO AFFORDED THE OPPORTUNITY TO ASK QUESTIONS WITH RESPECT TO THE FORM 990 BEFORE THE RETURN IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | STEP UP FOR STUDENTS ENSURES THAT THE CONFLICT OF INTEREST POLICY IS ADHERED TO WITH THE FOLLOWING ACTIVITIES 1) REGULAR EDUCATION WITH THE BOARD OF DIRECTORS, OFFICERS AND KEY STAFF. EACH YEAR, THE POLICY IS REVIEWED WITH THE BOARD OF DIRECTORS AND THE EXECUTIVE TEAM. EACH ACKNOWLEDGE THEIR UNDERSTANDING AND COMPLIANCE BY SIGNING AN ANNUAL COMPLIANCE STATEMENT. 2) THE CFO REVIEWS EACH CONTRACT THE ORGANIZATION ENTERS. 3) FINANCE STAFF AND THE PRESIDENT REVIEW ALL PAYMENTS AS THEY ARE MADE FOR POSSIBLE CONFLICTS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS COMPARABLE COMPENSATION AND BENEFITS DATA OF SIMILAR ORGANIZATIONS. DURING FISCAL YEAR 2011, AN INDEPENDENT COMPENSATION CONSULTING FIRM CONDUCTED A FULL COMPARATIVE STUDY FOR EACH INDIVIDUAL EXECUTIVE POSITION AND ALL NON-EXECUTIVE JOB GRADES. THE COMMITTEE USES THIS INFORMATION, COMBINED WITH THE PERFORMANCE OF THE PRESIDENT, TO RECOMMEND THE PRESIDENT'S COMPENSATION PACKAGE FOR APPROVAL OF THE FULL BOARD. THE FULL BOARD APPROVES THE PACKAGE. |
| FORM 990, PART VI, SECTION C, LINE 19 | STEP UP FOR STUDENTS MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE ON ITS WEBSITE, WWW.STEPUPFORSTUDENTS.ORG. PRINTED COPIES ARE AVAILABLE BY REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN IRC SECTION 6104(D). |
| FORM 990, PART IX, LINE 24E | UNCOLLECTIBLE SCHOOL RECEIVABLES: PROGRAM SERVICE EXPENSES 70,171. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 70,171. |
| FORM 990, PART XII, LINE 2C: | THIS PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ALABAMA OPPORTUNITY SCHOLARSHIP FUND | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2101 MAGNOLIA AVE S STE 425 | AddressLine1Txt |
| City | BIRMINGHAM | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 35205 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 493813722 | EIN |
| Primary Activities | SCHOLARSHIP FUNDING | PrimaryActivitiesTxt |
| Legal Domicile State | AL | LegalDomicileStateCd |
| Total Income | $9,366,645 | TotalIncomeAmt |
| End Of Year Assets | $2,727,779 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEP UP FOR STUDENTS | BusinessNameLine1Txt |