Civic Intelligence

Upton Foundation Inc

EIN 16-1190284 • 501(c)3 • Rochester, NY

Profile

Upton foundation, inc., d/b/a friends of wesley, conducts fund raising activities in the rochester, new york area for the benefit of the wesley gardens corporation, a not-for-profit organization and others.

3 Upton ParkRochester, NY 14607-1500

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

64th percentile

0.01x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

75th percentile

0.03x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

90th percentile

52%

Higher net margin than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

44th percentile

-5.0%

Faster asset growth than 44% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

21st percentile

-38%

Faster revenue growth than 21% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$243,416

Down $12,900 (-5.0%) from 2017

Liabilities

Down

$1,260

Down $10,065 (-89%) from 2017

Net Assets

Down

$242,156

Down $2,835 (-1.2%) from 2017

Revenue

Down

$38,616

Down $23,301 (-38%) from 2017

Expenses

Down

$18,410

Down $57,520 (-76%) from 2017

Net Income

Up

$20,206

Up $34,219 (+244%) from 2017

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2010: $801,317Liabilities 2010: $1,750Net Assets 2010: $799,5672010Assets 2011: $782,269Liabilities 2011: $1,750Net Assets 2011: $780,5192011Assets 2012: $818,857Liabilities 2012: $0Net Assets 2012: $818,8572012Assets 2013: $829,733Liabilities 2013: $0Net Assets 2013: $829,7332013Assets 2014: $320,779Liabilities 2014: $0Net Assets 2014: $320,7792014Assets 2015: $282,095Liabilities 2015: $2,430Net Assets 2015: $279,6652015Assets 2016: $276,912Liabilities 2016: $17,908Net Assets 2016: $259,0042016Assets 2017: $256,316Liabilities 2017: $11,325Net Assets 2017: $244,9912017Assets 2018: $243,416Liabilities 2018: $1,260Net Assets 2018: $242,1562018

Highlighted filing

2018

Assets$243,416
Liabilities$1,260
Net Assets$242,156

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KExpenses 2010: $129,5412010Expenses 2011: $69,5912011Expenses 2012: $25,4322012Revenue 2013: $67,883Expenses 2013: $57,007Net Income 2013: $10,8762013Revenue 2014: $66,814Expenses 2014: $60,048Net Income 2014: $6,7662014Revenue 2015: $45,757Expenses 2015: $86,871Net Income 2015: -$41,1142015Revenue 2016: $61,706Expenses 2016: $82,367Net Income 2016: -$20,6612016Revenue 2017: $61,917Expenses 2017: $75,930Net Income 2017: -$14,0132017Revenue 2018: $38,616Expenses 2018: $18,410Net Income 2018: $20,2062018

Highlighted filing

2018

Revenue$38,616
Expenses$18,410
Net Income$20,206

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 13, 2019
Return Version
2018v3.1
Gross Receipts
$72,835
Mission and Program Overview

Mission

Upton foundation, inc., d/b/a friends of wesley, conducts fund raising activities in the rochester, new york area for the benefit of the wesley gardens corporation, a not-for-profit organization and others.

Upton foundation, inc., d/b/a friends of wesley, conducts fund raising activities in the rochester, new york area for the benefit of the wesley gardens corporation, a not-for-profit organization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$239,161$224,183▼ $14,978
Savings and Temporary Cash Investments$17,155$15,381▼ $1,774
Total Assets$256,316$243,416▼ $12,900
Other Assets Total$0$3,852▲ $3,852
Liabilities
Other Liabilities$11,325$0▼ $11,325
Accounts Payable and Accrued Expenses-$1,260-
Total Liabilities$11,325$1,260▼ $10,065
Net Assets / Fund Balance
Temporarily Rstr Net Assets$279,326$265,323▼ $14,003
Permanently Rstr Net Assets$100$0▼ $100
Unrestricted Net Assets$-34,435$-23,167▲ $11,268
Total Net Assets Fund Balance$244,991$242,156▼ $2,835
Total Liabilities and Net Assets / Fund Balance$256,316$243,416▼ $12,900

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$100---$100
2017$100---$100
2016$100---$100
2015$100---$100
2014$100---$100
Compensation and Service Providers

Board Members and Trustees

NameTitle
Thomas TribunellaChairman
Robert W Jones IiiPresident
Thomas SmithBoard Member
Larry BelleSecretary / Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,256
Program Service Revenue
$0
Investment Income
$8,665
Other Revenue
$20,695
All Other Contributions
$5,156
Change in Net Assets
$20,206
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$18,410
Total Fundraising Expense$950
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses-$15,000-$15,000
Fees for Services Accounting-$2,460-$2,460
Office Expenses--$950$950
Total Functional Expenses$0$17,460$950$18,410
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$34,375
Fundraising Direct Expenses$13,680
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$38,475$34,375$4,275$30,100
Total Events$38,475$34,375$13,680$20,695
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The wesley group is the sole member of the organization.

Form 990, Part VI, Section A, Line 7A

The sole member of the organization, the wesley group, elects the board members of the foundation.

Form 990, Part VI, Section B, Line 11B

Form 990 is prepared by an outside accountant and then sent to management for review. Once the form 990 has been reviewed and all questions answered, copies of the 990 are electronically distributed to the board of directors for review prior to it being filed. Directors are instructed to contact the director of finance with any questions. Each issue is documented and addressed until the return is finalized and approved for filing.

Form 990, Part VI, Section B, Line 12C

Directors and officers are required to complete a conflict of interest declaration annually. Directors and officers are asked at each board meeting if there have been any changes that the organizations should be made aware of. If a conflict is identified, board members would be excused from participating in discussions and voting for any item deemed relevant to their conflict. The policy is also monitored and enforced through observations and whistleblowing.

Form 990, Part VI, Section C, Line 19

Upton foundation makes its' form 990 available for public inspection as required under section 6104 of the internal revenue code. In addition, form 990 as well as the financial statements, governing documents and conflict of interest policy are available upon written request at 3 upton park, rochester, new york 14607-1500 or by calling the organization directly at (585)241-2131.

Filing and Contact Details

Filer

Filer Name
Upton Foundation Inc
EIN
16-1190284
Phone
5852412131
Address
3 UPTON PARK, ROCHESTER, NY 14607-1500
Doing Business As
Friends of Wesley

Signing Officer

Name
Robert W Jones Iii
Title
President / CEO
Phone
5852412131
Signed
2019-11-13

Organization Details

Principal Officer
Robert W Jones Iii
Formed
1982
Legal Domicile
Ny
Voting Board Members
4
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Bonadio & Co Llp
Address
171 SULLYS TRAIL, PITTSFORD, NY 14534
Preparer
Kelley Demonte
Phone
5853811000
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART V, LINE 4:

The endowment fund is made up of donor restricted gifts that must be maintained by the company in perpetuity to provide present and future income for operations.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ROBERT W JONES III
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
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IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0WESLEY GARDENS BOARD OF DIRECTORS / CEO EVALUATION COMPENSATION COMMITTEE CONSISTS OF FOUR BOARD MEMBERS WHO ARE APPROVED ANNUALLY TO SERVE ON THIS COMMITTEE. THE COMMITTEE ANNUALLY REVIEWS ACCOMPLISHMENTS AND SETS GOALS FOR THE CEO. AN INDEPENDENT COMPENSATION CONSULTANT PROVIDES A COMPETITIVE WAGE ANALYSIS AND RECOMMENDATION FOR THE CEO AND OTHER EXECUTIVE POSITIONS.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE WESLEY GROUP IS THE SOLE MEMBER OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SOLE MEMBER OF THE ORGANIZATION, THE WESLEY GROUP, ELECTS THE BOARD MEMBERS OF THE FOUNDATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTANT AND THEN SENT TO MANAGEMENT FOR REVIEW. ONCE THE FORM 990 HAS BEEN REVIEWED AND ALL QUESTIONS ANSWERED, COPIES OF THE 990 ARE ELECTRONICALLY DISTRIBUTED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO IT BEING FILED. DIRECTORS ARE INSTRUCTED TO CONTACT THE DIRECTOR OF FINANCE WITH ANY QUESTIONS. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DIRECTORS AND OFFICERS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST DECLARATION ANNUALLY. DIRECTORS AND OFFICERS ARE ASKED AT EACH BOARD MEETING IF THERE HAVE BEEN ANY CHANGES THAT THE ORGANIZATIONS SHOULD BE MADE AWARE OF. IF A CONFLICT IS IDENTIFIED, BOARD MEMBERS WOULD BE EXCUSED FROM PARTICIPATING IN DISCUSSIONS AND VOTING FOR ANY ITEM DEEMED RELEVANT TO THEIR CONFLICT. THE POLICY IS ALSO MONITORED AND ENFORCED THROUGH OBSERVATIONS AND WHISTLEBLOWING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPTON FOUNDATION MAKES ITS' FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. IN ADDITION, FORM 990 AS WELL AS THE FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST AT 3 UPTON PARK, ROCHESTER, NEW YORK 14607-1500 OR BY CALLING THE ORGANIZATION DIRECTLY AT (585)241-2131.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
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IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0WESLEY GARDEN CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1WESLEY GROUP INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2WESLEY ON EAST LTD
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1222874483
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SKILLED NURSING FACILITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1HOUSING & HEALTHCARE TO SENIORS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2SKILLED NURSING - INACTIVE SINCE 2003
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 11
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1LINE 12B, II
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt2LINE 11
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ROCHESTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1ROCHESTER
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2NY
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IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
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IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
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IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
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IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt09256
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0950
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IRS990/TotalVolunteersCnt03
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IRS990/TotReportableCompRltdOrgAmt0340008
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-34435
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-23167
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03 UPTON PARK
IRS990/USAddress/CityNm0ROCHESTER
IRS990/USAddress/StateAbbreviationCd0NY

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