STEP UP FOR STUDENTS - WEST VIRGINIA INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- STEP UP FOR STUDENTS - WEST VIRGINIA INC (EIN 87-4413159)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-12
- IRS object ID
- 202631329349303068
- Schema version
- 2024v5.5
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-12T10:57:45-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | 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 | 9355 N WICKHAM ROAD SUITE 304 | AddressLine1Txt |
| City | MELBOURNE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32940 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 874413159 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEP UP FOR STUDENTS - WEST VIRGINIA | BusinessNameLine1Txt |
| Business Name Line2 | INC | BusinessNameLine2Txt |
| 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 400 | AddressLine1Txt |
| City | JACKSONVILLE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32256 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOSEPH E PFOUNTZ | PersonNm |
| Person Title | TREASURER AND CFO | PersonTitleTxt |
| Phone | 9043522246 | PhoneNum |
| Signature | 2026-05-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KELLI PECK | PreparerPersonNm |
| PTIN | P01423033 | PTIN |
| Phone | 3217516200 | PhoneNum |
| Preparation | 2026-05-07 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | GRETCHEN SCHOENHAAR | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4655 SALISBURY ROAD 400 | AddressLine1Txt |
| City | JACKSONVILLE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32256 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $147,236 | 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 | 2021 | FormationYr |
| Legal Domicile State | WV | LegalDomicileStateCd |
| Activity Or Mission | STEP UP FOR STUDENTS-WEST VIRGINIA, INC. EMPOWERS FAMILIES TO PURSUE AND ENGAGE IN THE MOST APPROPRIATE LEARNING OPTIONS FOR THEIR CHILDREN, WITH AN EMPHASIS ON FAMILIES WHO LACK THE INFORMATION AND 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 | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 1 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,023,330 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $123,047 | CYProgramServiceRevenueAmt |
| PY Investment Income | $34,132 | PYInvestmentIncomeAmt |
| CY Investment Income | $24,189 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $2,057,462 | PYTotalRevenueAmt |
| CY Total Revenue | $147,236 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $369,277 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $58,457 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,246,307 | PYOtherExpensesAmt |
| CY Other Expenses | $796,900 | CYOtherExpensesAmt |
| PY Total Expenses | $1,615,584 | PYTotalExpensesAmt |
| CY Total Expenses | $855,357 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $441,878 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$708,121 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,110,749 | TotalAssetsBOYAmt |
| Total Assets EOY | $528,267 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,930,167 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $55,806 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,180,582 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $472,461 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | STEP UP FOR STUDENTS-WEST VIRGINIA, INC. EMPOWERS FAMILIES TO PURSUE AND ENGAGE IN THE MOST APPROPRIATE LEARNING OPTIONS FOR THEIR CHILDREN, WITH AN EMPHASIS ON FAMILIES WHO LACK THE INFORMATION AND 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 | Yes (1) | SignificantChangeInd |
| Expense | $313,240 | ExpenseAmt |
| Revenue | $123,047 | RevenueAmt |
| Desc | EFFECTIVE JULY 1, 2024, SUFS-WV IS NO LONGER UNDER CONTRACT WITH THE STATE OF WEST VIRGINIA'S STATE TREASURER'S OFFICE. SUFS-WV HAD A CONTRACT WITH THE STATE OF WEST VIRGINIA'S STATE TREASURER'S OFFICE TO ASSIST WITH THE ADMINISTRATION OF THE WEST VIRGINIA HOPE SCHOLARSHIP PROGRAM IN THE STATE OF WEST VIRGINIA. THE WEST VIRGINIA HOPE SCHOLARSHIP PROGRAM OFFERED QUALIFYING K-12 STUDENTS AN OPPORTUNITY TO BUILD AN INDIVIDUAL LEARNING EXPERIENCE. SUFS-WV WAS CONTRACTED TO PROVIDE SCHOLARSHIP ADMINISTRATIVE SERVICES TO INCLUDE PROCESSING APPLICATIONS FOR ELIGIBILITY AND BEING THE FIDUCIARY OF THE STUDENT'S SCHOLARSHIP FUNDS, WHICH WERE USED FOR QUALIFYING EDUCATIONAL EXPENSES. | Desc |
| Total Program Service Expenses | $313,240 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | 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 |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | 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 | 0 | 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 With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 71 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| 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 |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 1 | 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 | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | 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 | WV | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOSEPH PFOUNTZ CHIEF FINANCIAL OFFICER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9043522246 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4655 SALISBURY ROAD 400 | AddressLine1Txt |
| City | JACKSONVILLE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32256 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|
| JOHN F KIRTLEY | |||||||||
| BOARD CHAIR | 2.00 | 38.00 | Yes (X) | $0 | $0 | $0 | |||
| DOUG TUTHILL | |||||||||
| CHIEF VISION OFFICER | 2.00 | 38.00 | Yes (X) | $17,389 | $330,395 | $39,963 | Yes (X) | ||
| JOE PFOUNTZ | |||||||||
| TREASURER & CFO | 2.00 | 38.00 | Yes (X) | $13,751 | $261,273 | $39,117 | Yes (X) | ||
| LESLEY SEARCY | |||||||||
| SECRETARY & CGO | 2.00 | 38.00 | Yes (X) | $13,811 | $262,403 | $14,861 | Yes (X) | ||
| GRETCHEN SCHOENHAAR | |||||||||
| CHIEF EXECUTIVE OFFICER | 2.00 | 38.00 | $17,498 | $332,454 | $24,144 | Yes (X) | |||
| JANIE GORDON | |||||||||
| CHIEF OPERATING OFFICER | 2.00 | 38.00 | $1,839 | $34,941 | $1,251 | Yes (X) | |||
| JILL LAROSE | |||||||||
| CHIEF CULTURE OFFICER | 2.00 | 38.00 | $10,941 | $207,877 | $22,330 | Yes (X) | |||
| FRANK E SIKERNITSKY | |||||||||
| CHIEF INFORMATION OFFICER | 2.00 | 38.00 | $10,716 | $203,609 | $31,022 | Yes (X) | |||
| JIMMY S ANGLIN | |||||||||
| CHIEF INFORMATION SECURITY OFFICER | 2.00 | 38.00 | $2,179 | $41,396 | $7,393 | Yes (X) | |||
| JULEE SANDERSON | |||||||||
| CHIEF TECHNOLOGY OFFICER | 2.00 | 38.00 | $1,526 | $29,001 | $479 | Yes (X) | |||
| RUTH ROSE | |||||||||
| CHIEF CST. EXP. OFFICER (THRU 09/24) | 2.00 | 38.00 | $17,765 | $337,544 | $33,917 | Yes (X) | |||
| ALEXANDER J MANGAN | |||||||||
| CHIEF PRODUCT OFFICER (THRU 12/24) | 2.00 | 38.00 | $12,867 | $244,476 | $48,031 | Yes (X) | |||
| SAMANTHA ESPINOSA | |||||||||
| CHIEF HR OFFICER (THRU 06/25) | 2.00 | 38.00 | $11,597 | $220,350 | $46,323 | Yes (X) | |||
| CHARLES A WADE | |||||||||
| SR. DIR, ENTERP. STANDARDS/SYST. ARCHITECT | 2.00 | 38.00 | $9,963 | $189,298 | $42,274 | Yes (X) | |||
| SEAN K CHARTIER | |||||||||
| ARCHITECT, DATA | 2.00 | 38.00 | $10,098 | $191,859 | $25,223 | Yes (X) | |||
| DAVID FINCH | |||||||||
| ARCHITECT, CLOUD | 2.00 | 38.00 | $8,981 | $170,632 | $30,116 | Yes (X) | |||
| CRAIG GONSALVES | |||||||||
| VP OF IT SOLUTIONS | 2.00 | 38.00 | $8,676 | $164,847 | $46,397 | Yes (X) | |||
| KRISTOPHER KILTON | |||||||||
| ARCHITECT, SOLUTION | 2.00 | 38.00 | $8,715 | $165,591 | $38,910 | Yes (X) | |||
| SHAFAYET IMAM | |||||||||
| CIO (THRU 05/24) | 2.00 | 38.00 | $6,130 | $116,469 | $21,965 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $184,442 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $3,504,415 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $513,716 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| NELSON MULLINS RILEY & SCARBOROUGH LLP | |||||
| PO BOX 11070 | COLUMBIA | SC | 29211 | LAW FIRM | $131,608 |
| SUTHERLAND GLOBAL SERVICES INC | |||||
| 175 SULLYS TR STE 301 | PITTSFORD | NY | 14534 | CUSTOMER SERVICE CALL CENTER | $101,932 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SERVICE FEE REVENUE | Desc |
| Business | 561000 | BusinessCd |
| Total Revenue Column | $123,047 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $123,047 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $123,047 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $24,189 | TotalRevenueColumnAmt |
| Exclusion | $24,189 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $147,236 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $123,047 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $24,189 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,409 | TotalAmt |
| Program Services | $2,063 | ProgramServicesAmt |
| Management And General | $9,346 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,872 | TotalAmt |
| Program Services | $27,385 | ProgramServicesAmt |
| Management And General | $10,487 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,589 | TotalAmt |
| Program Services | $1,202 | ProgramServicesAmt |
| Management And General | $387 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,101 | TotalAmt |
| Program Services | $2,923 | ProgramServicesAmt |
| Management And General | $1,178 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,486 | TotalAmt |
| Program Services | $2,188 | ProgramServicesAmt |
| Management And General | $1,298 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,002 | TotalAmt |
| Management And General | $67,002 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,602 | TotalAmt |
| Management And General | $9,602 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,771 | TotalAmt |
| Program Services | $71 | ProgramServicesAmt |
| Management And General | $1,700 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $347 | TotalAmt |
| Program Services | $204 | ProgramServicesAmt |
| Management And General | $143 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,182 | TotalAmt |
| Management And General | $1,182 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,127 | TotalAmt |
| Program Services | $622 | ProgramServicesAmt |
| Management And General | $2,505 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,078 | TotalAmt |
| Management And General | $50,078 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $920 | TotalAmt |
| Management And General | $920 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|
| BAD DEBT | $394,079 | $394,079 | |
| SOFTWARE DISPOSAL | $200,983 | $200,983 | |
| CONTRACT SERVICES | $49,438 | $898 | $48,540 |
| REPAIRS AND MAINTENANCE | $16,527 | $32 | $16,495 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,844 | TotalAmt |
| Program Services | $10,564 | ProgramServicesAmt |
| Management And General | -$8,720 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $855,357 | TotalAmt |
| Program Services | $313,240 | ProgramServicesAmt |
| Management And General | $542,117 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $733,042 | BOYAmt |
| EOY | $528,267 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,074,516 | BOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $827 | BOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $0 | LandBldgEquipCostOrOtherBssAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $250,395 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,051,969 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,110,749 | BOYAmt |
| EOY | $528,267 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $114,417 | BOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,051,969 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $763,781 | BOYAmt |
| EOY | $55,806 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,930,167 | BOYAmt |
| EOY | $55,806 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,180,582 | BOYAmt |
| EOY | $472,461 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,180,582 | BOYAmt |
| EOY | $472,461 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,110,749 | BOYAmt |
| EOY | $528,267 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$708,121 | ReconcilationRevenueExpnssAmt |
| 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) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $324,989 | CurrentTaxYearMinus3YearsAmt |
| Total | $324,989 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $881,903 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,086,504 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,023,330 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $123,047 | CurrentTaxYearAmt |
| Total | $4,114,784 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $1,206,892 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,086,504 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,023,330 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $123,047 | CurrentTaxYearAmt |
| Total | $4,439,773 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $4,439,773 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $6,793 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $34,132 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $24,189 | CurrentTaxYearAmt |
| Total | $65,114 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $6,793 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $34,132 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $24,189 | CurrentTaxYearAmt |
| Total | $65,114 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $1,206,892 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,093,297 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,057,462 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $147,236 | CurrentTaxYearAmt |
| Total | $4,504,887 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| First5 Years509 | Yes (X) | First5Years509Ind |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | Yes (1) | AgentTrusteeEtcInd |
| Beginning Balance | $4,051,969 | BeginningBalanceAmt |
| Distributions During Year | $4,051,969 | DistributionsDuringYearAmt |
| Ending Balance | $0 | EndingBalanceAmt |
| Incl Escrow Custodial Acct Liab | 0 | InclEscrowCustodialAcctLiabInd |
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO/DUE FROM RELATED PARTY | Desc |
| Amt | $55,806 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $55,806 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | EFFECTIVE JULY 1, 2024, SUFS-WV IS NO LONGER UNDER CONTRACT WITH THE STATE OF WEST VIRGINIA'S STATE TREASURER'S OFFICE. IN MARCH OF 2022, THE HOPE SCHOLARSHIP PROGRAM BEGAN IN THE STATE OF WEST VIRGINIA. THE SCHOLARSHIP PROGRAM IS AN ESA THAT OFFERS QUALIFYING K-12 STUDENTS AN OPPORTUNITY TO BUILD AN INDIVIDUALIZED LEARNING EXPERIENCE. |
| PART X, LINE 2: | SUFS-FL, SUFS AND SUFS-WV ARE 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 STATE OF FLORIDA STATUTES. ACCORDINGLY, NO PROVISION FOR FEDERAL AND STATE INCOME TAXES HAS BEEN RECORDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. SUFS-FL 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. THE ORGANIZATION WOULD BE SUBJECT TO AN EXCISE TAX IF IT SPENDS MORE THAN THE AMOUNTS PERMITTED. SUCH LIMITS HAVE NOT BEEN EXCEEDED. THE ORGANIZATION 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 ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. GENERALLY, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE JUNE 30, 2022. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | 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 (15 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| RUTH ROSE | ||||||||||||||
| CHIEF CST. EXP. OFFICER (THRU 09/24) | $17,765 | $162,544 | $0 | $0 | $0 | $175,000 | $519 | $9,854 | $1,177 | $22,367 | $19,461 | $369,765 | $0 | $0 |
| DOUG TUTHILL | ||||||||||||||
| CHIEF VISION OFFICER | $17,389 | $330,395 | $0 | $0 | $0 | $0 | $888 | $16,881 | $1,110 | $21,084 | $19,387 | $368,360 | $0 | $0 |
| GRETCHEN SCHOENHAAR | ||||||||||||||
| CHIEF EXECUTIVE OFFICER | $17,498 | $332,454 | $0 | $0 | $0 | $0 | $865 | $16,442 | $342 | $6,495 | $18,705 | $355,391 | $0 | $0 |
| JOE PFOUNTZ | ||||||||||||||
| TREASURER & CFO | $13,751 | $261,273 | $0 | $0 | $0 | $0 | $820 | $15,577 | $1,136 | $21,584 | $15,707 | $298,434 | $0 | $0 |
| ALEXANDER J MANGAN | ||||||||||||||
| CHIEF PRODUCT OFFICER (THRU 12/24) | $12,867 | $244,476 | $0 | $0 | $0 | $0 | $678 | $12,880 | $1,724 | $32,749 | $15,269 | $290,105 | $0 | $0 |
| LESLEY SEARCY | ||||||||||||||
| SECRETARY & CGO | $13,811 | $262,403 | $0 | $0 | $0 | $0 | $739 | $14,040 | $4 | $78 | $14,554 | $276,521 | $0 | $0 |
| SAMANTHA ESPINOSA | ||||||||||||||
| CHIEF HR OFFICER (THRU 06/25) | $11,597 | $220,350 | $0 | $0 | $0 | $0 | $610 | $11,592 | $1,706 | $32,415 | $13,913 | $264,357 | $0 | $0 |
| FRANK E SIKERNITSKY | ||||||||||||||
| CHIEF INFORMATION OFFICER | $10,716 | $203,609 | $0 | $0 | $0 | $0 | $469 | $8,906 | $1,082 | $20,565 | $12,267 | $233,080 | $0 | $0 |
| CHARLES A WADE | ||||||||||||||
| SR. DIR, ENTERP. STANDARDS/SYST. ARC | $9,963 | $189,298 | $0 | $0 | $0 | $0 | $608 | $11,544 | $1,506 | $28,616 | $12,077 | $229,458 | $0 | $0 |
| JILL LAROSE | ||||||||||||||
| CHIEF CULTURE OFFICER | $10,941 | $207,877 | $0 | $0 | $0 | $0 | $534 | $10,145 | $583 | $11,068 | $12,058 | $229,090 | $0 | $0 |
| SEAN K CHARTIER | ||||||||||||||
| ARCHITECT, DATA | $10,098 | $191,859 | $0 | $0 | $0 | $0 | $605 | $11,496 | $656 | $12,466 | $11,359 | $215,821 | $0 | $0 |
| CRAIG GONSALVES | ||||||||||||||
| VP OF IT SOLUTIONS | $8,676 | $164,847 | $0 | $0 | $0 | $0 | $531 | $10,088 | $1,789 | $33,989 | $10,996 | $208,924 | $0 | $0 |
| KRISTOPHER KILTON | ||||||||||||||
| ARCHITECT, SOLUTION | $8,715 | $165,591 | $0 | $0 | $0 | $0 | $521 | $9,895 | $1,425 | $27,069 | $10,661 | $202,555 | $0 | $0 |
| DAVID FINCH | ||||||||||||||
| ARCHITECT, CLOUD | $8,981 | $170,632 | $0 | $0 | $0 | $0 | $471 | $8,951 | $1,035 | $19,659 | $10,487 | $199,242 | $0 | $0 |
| SHAFAYET IMAM | ||||||||||||||
| CIO (THRU 05/24) | $6,130 | $111,469 | $0 | $0 | $0 | $5,000 | $326 | $6,190 | $772 | $14,677 | $7,228 | $137,336 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | ALL COMPENSATION AMOUNTS ARE PAID BY STEP UP FOR STUDENTS, INC. ("SUFS"), A RELATED ORGANIZATION. SUFS USES THE FOLLOWING TO ESTABLISH THE COMPENSATION OF THE CEO/EXECUTIVE DIRECTOR: COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, FORM 990 OF OTHER ORGANIZATIONS, COMPENSATION STUDY OR SURVEY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 3 | COMPANY DISCONTINUED OPERATIONS. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE CORPORATION SHALL HAVE ONE MEMBER. THE MEMBER OF THE CORPORATION IS STEP UP FOR STUDENTS, INC, A FLORIDA NOT FOR PROFIT CORPORATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBER SHALL HAVE THE POWERS AND DUTIES AS ASCRIBED UNDER THE BYLAWS AND ARTICLES OF INCORPORATION. THE BOARD OF DIRECTORS MUST BE APPROVED BY THE MEMBER. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE BOARD OF DIRECTORS AND OFFICERS SHALL HAVE ALL NECESSARY AND APPROPRIATE POWERS TO CARRY OUT THE PURPOSES OF THE CORPORATION. THE BOARD OF DIRECTORS SHALL HAVE NO RIGHT, POWER, OR AUTHORITY TO ACT OUTSIDE OF THE ORDINARY COURSE OF BUSINESS WITHOUT PRIOR AFFIRMATIVE APPROVAL FROM THE MEMBER. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS PREPARED BY THE ORGANIZATION'S INDEPENDENT CPA FIRM. AFTER BEING REVIEWED BY MANAGEMENT, THE FULL FORM 990 INFORMATIONAL RETURN IS PROVIDED 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 OFFICERS. EACH BOARD MEMBER AND OFFICER ACKNOWLEDGES THEIR UNDERSTANDING AND COMPLIANCE BY SIGNING A COMPLIANCE STATEMENT. 2) THE FINANCIAL ANALYST AND/OR THE HEAD OF PROCUREMENT REVIEW EACH CONTRACT THE ORGANIZATION ENTERS. THE CFO REVIEWS CONTRACTS AS APPROPRIATE. 3) FINANCE STAFF AND THE CONTROLLER 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 2024, 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 18 | FORM 990 IS AVAILABLE ON ORGANIZATION'S WEBSITE. FORM 1023 EXEMPT APPLICATION IS AVAILABLE UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | STEP UP FOR STUDENTS - WEST VIRGINIA, INC. MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE ON ITS WEBSITE, WWW.STEPUPFORSTUDENTS.ORG. PRINTED COPIES ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE SET FORTH IN IRC SECTION 6104(D). |
| FORM 990, PART XII, LINE 2C: | THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| STEP UP FOR STUDENTS INC | ||||||||||
| 4655 SALISBURY ROAD SUITE 400 | JACKSONVILLE | FL | 32256 | 873825479 | PROVIDE MANAGEMENT SERVICES TO RELATED ORGANIZATIONS | FL | 501(C)(3) | LINE 12A, I | STEP UP FOR STUDENTS - FLORIDA INC | 0 |
| STEP UP FOR STUDENTS-FLORIDA INC | ||||||||||
| 4655 SALISBURY ROAD SUITE 400 | JACKSONVILLE | FL | 32256 | 593649371 | PROVIDE MANAGEMENT SERVICES TO RELATED ORGANIZATIONS | FL | 501(C)(3) | LINE 7 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| STEP UP FOR STUDENTS INC | ||
| P | $52,792 | FMV |
| STEP UP FOR STUDENTS - FLORIDA INC | ||
| P | $3,014 | FMV |
| STEP UP FOR STUDENTS INC | ||
| O | $81,745 | FMV |