2026-05-12T10:57:45-05:00 2025-06-30 420714325 RSM US LLP 9355 N WICKHAM ROAD SUITE 304 MELBOURNE FL 32940 990 2024-07-01 874413159 STEP UP FOR STUDENTS - WEST VIRGINIA INC STEP 9043522246 4655 SALISBURY ROAD 400 JACKSONVILLE FL 32256 JOSEPH E PFOUNTZ TREASURER AND CFO 9043522246 2026-05-07 1 1 KELLI PECK P01423033 3217516200 2026-05-07 2024 2025-03-06 01:10:19Z GRETCHEN SCHOENHAAR 4655 SALISBURY ROAD 400 JACKSONVILLE FL 32256 147236 0 X WWW.STEPUPFORSTUDENTS.ORG X 2021 WV 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. 4 1 0 0 0 0 0 0 2023330 123047 34132 24189 0 0 2057462 147236 0 0 0 0 369277 58457 0 0 0 1246307 796900 1615584 855357 441878 -708121 6110749 528267 4930167 55806 1180582 472461 X 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. 0 1 313240 123047 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. 313240 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 71 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 1 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 WV X X JOSEPH PFOUNTZ CHIEF FINANCIAL OFFICER 9043522246 4655 SALISBURY ROAD 400 JACKSONVILLE FL 32256 JOHN F KIRTLEY BOARD CHAIR 2.00 38.00 X 0 0 0 DOUG TUTHILL CHIEF VISION OFFICER 2.00 38.00 X X 17389 330395 39963 JOE PFOUNTZ TREASURER & CFO 2.00 38.00 X X 13751 261273 39117 LESLEY SEARCY SECRETARY & CGO 2.00 38.00 X X 13811 262403 14861 GRETCHEN SCHOENHAAR CHIEF EXECUTIVE OFFICER 2.00 38.00 X 17498 332454 24144 JANIE GORDON CHIEF OPERATING OFFICER 2.00 38.00 X 1839 34941 1251 JILL LAROSE CHIEF CULTURE OFFICER 2.00 38.00 X 10941 207877 22330 FRANK E SIKERNITSKY CHIEF INFORMATION OFFICER 2.00 38.00 X 10716 203609 31022 JIMMY S ANGLIN CHIEF INFORMATION SECURITY OFFICER 2.00 38.00 X 2179 41396 7393 JULEE SANDERSON CHIEF TECHNOLOGY OFFICER 2.00 38.00 X 1526 29001 479 RUTH ROSE CHIEF CST. EXP. OFFICER (THRU 09/24) 2.00 38.00 X 17765 337544 33917 ALEXANDER J MANGAN CHIEF PRODUCT OFFICER (THRU 12/24) 2.00 38.00 X 12867 244476 48031 SAMANTHA ESPINOSA CHIEF HR OFFICER (THRU 06/25) 2.00 38.00 X 11597 220350 46323 CHARLES A WADE SR. DIR, ENTERP. STANDARDS/SYST. ARCHITECT 2.00 38.00 X 9963 189298 42274 SEAN K CHARTIER ARCHITECT, DATA 2.00 38.00 X 10098 191859 25223 DAVID FINCH ARCHITECT, CLOUD 2.00 38.00 X 8981 170632 30116 CRAIG GONSALVES VP OF IT SOLUTIONS 2.00 38.00 X 8676 164847 46397 KRISTOPHER KILTON ARCHITECT, SOLUTION 2.00 38.00 X 8715 165591 38910 SHAFAYET IMAM CIO (THRU 05/24) 2.00 38.00 X 6130 116469 21965 184442 3504415 513716 0 1 1 0 NELSON MULLINS RILEY & SCARBOROUGH LLP PO BOX 11070 COLUMBIA SC 29211 LAW FIRM 131608 SUTHERLAND GLOBAL SERVICES INC 175 SULLYS TR STE 301 PITTSFORD NY 14534 CUSTOMER SERVICE CALL CENTER 101932 2 SERVICE FEE REVENUE 561000 123047 123047 123047 24189 24189 147236 123047 0 24189 11409 2063 9346 37872 27385 10487 1589 1202 387 4101 2923 1178 3486 2188 1298 67002 67002 9602 9602 1771 71 1700 347 204 143 1182 1182 3127 622 2505 50078 50078 920 920 BAD DEBT 394079 394079 SOFTWARE DISPOSAL 200983 200983 CONTRACT SERVICES 49438 48540 898 REPAIRS AND MAINTENANCE 16527 16495 32 1844 10564 -8720 855357 313240 542117 0 733042 528267 1074516 827 0 250395 4051969 0 6110749 528267 114417 4051969 763781 55806 4930167 55806 X 1180582 472461 1180582 472461 6110749 528267 -708121 0 X X 0 1 X 1 0 X 324989 324989 881903 1086504 2023330 123047 4114784 1206892 1086504 2023330 123047 4439773 0 0 0 4439773 6793 34132 24189 65114 6793 34132 24189 65114 1206892 1093297 2057462 147236 4504887 X 1 4051969 4051969 0 0 0 DUE TO/DUE FROM RELATED PARTY 55806 55806 X 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. 0 0 0 0 0 0 0 0 0 RUTH ROSE CHIEF CST. EXP. OFFICER (THRU 09/24) 17765 162544 0 0 0 175000 519 9854 1177 22367 19461 369765 0 0 DOUG TUTHILL CHIEF VISION OFFICER 17389 330395 0 0 0 0 888 16881 1110 21084 19387 368360 0 0 GRETCHEN SCHOENHAAR CHIEF EXECUTIVE OFFICER 17498 332454 0 0 0 0 865 16442 342 6495 18705 355391 0 0 JOE PFOUNTZ TREASURER & CFO 13751 261273 0 0 0 0 820 15577 1136 21584 15707 298434 0 0 ALEXANDER J MANGAN CHIEF PRODUCT OFFICER (THRU 12/24) 12867 244476 0 0 0 0 678 12880 1724 32749 15269 290105 0 0 LESLEY SEARCY SECRETARY & CGO 13811 262403 0 0 0 0 739 14040 4 78 14554 276521 0 0 SAMANTHA ESPINOSA CHIEF HR OFFICER (THRU 06/25) 11597 220350 0 0 0 0 610 11592 1706 32415 13913 264357 0 0 FRANK E SIKERNITSKY CHIEF INFORMATION OFFICER 10716 203609 0 0 0 0 469 8906 1082 20565 12267 233080 0 0 CHARLES A WADE SR. DIR, ENTERP. STANDARDS/SYST. ARC 9963 189298 0 0 0 0 608 11544 1506 28616 12077 229458 0 0 JILL LAROSE CHIEF CULTURE OFFICER 10941 207877 0 0 0 0 534 10145 583 11068 12058 229090 0 0 SEAN K CHARTIER ARCHITECT, DATA 10098 191859 0 0 0 0 605 11496 656 12466 11359 215821 0 0 CRAIG GONSALVES VP OF IT SOLUTIONS 8676 164847 0 0 0 0 531 10088 1789 33989 10996 208924 0 0 KRISTOPHER KILTON ARCHITECT, SOLUTION 8715 165591 0 0 0 0 521 9895 1425 27069 10661 202555 0 0 DAVID FINCH ARCHITECT, CLOUD 8981 170632 0 0 0 0 471 8951 1035 19659 10487 199242 0 0 SHAFAYET IMAM CIO (THRU 05/24) 6130 111469 0 0 0 5000 326 6190 772 14677 7228 137336 0 0 PART I, LINE 3 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. 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. 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 STEP UP FOR STUDENTS INC P 52792 FMV STEP UP FOR STUDENTS - FLORIDA INC P 3014 FMV STEP UP FOR STUDENTS INC O 81745 FMV