Civic Intelligence

Up on Top

990 • Fiscal year 2024 • EIN 35-2198146

Jul 01, 2023 to Jun 30, 2024 • Filed on Oct 22, 2024

1187 Franklin StreetSan Francisco, CA 94109

(415) 912-9737

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

42nd percentile

0.03x

Higher debt load relative to assets than 42% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.03x

Higher debt load relative to revenue than 35% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

92nd percentile

61%

Higher net margin than 92% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

81st percentile

$145,855

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

98th percentile

349%

Faster asset growth than 98% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

95th percentile

209%

Faster revenue growth than 95% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,317,058

Up $1,023,900 (+349%) from 2023

Net Assets

Up

$1,275,791

Up $1,000,001 (+363%) from 2023

Liabilities

Up

$41,267

Up $23,899 (+138%) from 2023

Revenue

Up

$1,648,322

Up $1,115,614 (+209%) from 2023

Expenses

Up

$648,321

Up $115,613 (+22%) from 2023

Net Income

Up

$1,000,001

Up $1,000,001 from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2016: $129,429Liabilities 2016: $0Net Assets 2016: $129,4292016Assets 2018: $193,869Liabilities 2018: $15,080Net Assets 2018: $178,7892018Assets 2019: $197,338Liabilities 2019: $18,535Net Assets 2019: $178,8032019Assets 2020: $207,440Liabilities 2020: $28,637Net Assets 2020: $178,8032020Assets 2021: $461,303Liabilities 2021: $54,120Net Assets 2021: $407,1832021Assets 2022: $295,417Liabilities 2022: $19,627Net Assets 2022: $275,7902022Assets 2023: $293,158Liabilities 2023: $17,368Net Assets 2023: $275,7902023Assets 2024: $1,317,058Liabilities 2024: $41,267Net Assets 2024: $1,275,7912024Assets 2025: $1,346,737Liabilities 2025: $34,160Net Assets 2025: $1,312,5772025

Highlighted filing

2024

Assets$1,317,058
Liabilities$41,267
Net Assets$1,275,791

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2016: $358,000Expenses 2016: $283,226Net Income 2016: $74,7742016Revenue 2018: $385,746Expenses 2018: $375,773Net Income 2018: $9,9732018Revenue 2019: $346,955Expenses 2019: $346,939Net Income 2019: $162019Revenue 2020: $357,435Expenses 2020: $357,435Net Income 2020: $02020Revenue 2021: $697,688Expenses 2021: $469,304Net Income 2021: $228,3842021Revenue 2022: $463,462Expenses 2022: $594,855Net Income 2022: -$131,3932022Revenue 2023: $532,708Expenses 2023: $532,708Net Income 2023: $02023Revenue 2024: $1,648,322Expenses 2024: $648,321Net Income 2024: $1,000,0012024Revenue 2025: $779,290Expenses 2025: $742,504Net Income 2025: $36,7862025

Highlighted filing

2024

Revenue$1,648,322
Expenses$648,321
Net Income$1,000,001
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 22, 2024
Return Version
2023v5.0
Gross Receipts
$1,648,322
Mission and Program Overview

Mission

UP ON TOP offers tuition-free, respectful and inclusive after-school and summer programs to low-income student-learners living primarily in San Francisco's Tenderloin and Western Addition neighborhoods. Our program serves K-5th grade children with academic support (literacy-focused), enrichment opportunities, recreational activities and special events that they would otherwise not be able to experience.

UP ON TOP provides tuition-free, after-school and summer programming for under-served, low-income families primarily in San Francisco's Western Addition and Tenderloin neighborhoods, offering academic support, enrichment opportunities, recreational activities and family support services in a culturally-diverse, respectful and inclusive manner.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$166,705$112,221▼ $54,484
Savings and Temporary Cash Investments$12,886--
Pledges and Grants Receivable$113,567$12,159▼ $101,408
Total Assets$293,158$1,317,058▲ $1,023,900
Other Assets Total-$1,192,678-
Liabilities
Accounts Payable and Accrued Expenses$17,368$41,267▲ $23,899
Total Liabilities$17,368$41,267▲ $23,899
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$189,370$1,275,791▲ $1,086,421
Net Assets With Donor Restrictions$86,420$0▼ $86,420
Total Net Assets Fund Balance$275,790$1,275,791▲ $1,000,001
Total Liabilities and Net Assets / Fund Balance$293,158$1,317,058▲ $1,023,900

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,192,678--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Bill Frickerexecutive director (non-voting member)FT$134,818$11,037$145,855

Board Members and Trustees

NameTitle
Hanna HartBoard President
Kelli MurrayBoard Vice President
Aseel FaraBoard Director
Bryan WeisbardBoard Director
Jenny WongBoard Director
Mary McInerneyBoard Director
Nico BremondBoard Director
Helen FerentinosBoard Secretary
Daniel RajeckasBoard Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,621,147
Program Service Revenue
$0
Investment Income
$27,175
Other Revenue
$0
All Other Contributions
$1,126,130
Change in Net Assets
$1,000,001
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$475,626
Other Expenses$172,695
Total Fundraising Expense$46,917
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$258,604--$258,604
Current Officers, Directors, Trustees, and Key Employees$85,975$31,264$39,080$156,319
Payroll Taxes$31,041$2,816$3,520$37,377
Other Employee Benefits$17,753$2,476$3,097$23,326
Other Expenses$16,099$0$0$16,099
All Other Expenses$10,718$0$1,220$11,938
Insurance$8,128--$8,128
Fees for Services Other-$2,605-$2,605
Office Expenses-$1,802-$1,802
Total Functional Expenses$560,441$40,963$46,917$648,321
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
Other officer compensation reviewed
Yes
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 B, Line 11B

Draft 990 is distributed to all individual Board members prior to group review, discussion and approval at full Board meeting. After Board approval, filing is completed.

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

All Board members are made aware of policy and reminded annually to confirm on-going compliance.

Form 990, Part VI, Section B, Line 15

executive director's salary is reviewed annually based on comparing similar positions in area, recognizing accomplishments of executive director and financial ability of organization. Process was last undertaken at 06/2024.

Form 990, Part VI, Section C, Line 19

All required public information/forms are readily available at www.upontop.org, other websites and upon request.

Filing and Contact Details

Filer

Filer Name
Up on Top
EIN
35-2198146
Phone
4159129737
Address
1187 FRANKLIN STREET, SAN FRANCISCO, CA 94109

Signing Officer

Name
Bill Fricker
Title
executive director
Phone
4159129737
Signed
2024-10-22

Organization Details

Principal Officer
Bill Fricker
Formed
2003
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
27
Volunteers
60
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IRS990/MissionDesc0UP ON TOP offers tuition-free, respectful and inclusive after-school and summer programs to low-income student-learners living primarily in San Francisco's Tenderloin and Western Addition neighborhoods. Our program serves over 100# K-5th grade children with academic support (literacy-focused), enrichment opportunities, recreational activities, special events/field trips and family support services that they would otherwise not be able to experience.
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IRS990/ProgSrvcAccomActy2Grp/Desc0UP ON TOP provided a tuition-free, FULL-DAY Community Summer Program for 98# students and their families at our program location in the Tenderloin neighborhood of San Francisco this year.
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IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt012886
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0ERC - $258,344 and "Unusual" Income as Beneficiary of 2 CRTs - $1,067,500
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part III, Line 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0295302
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0532914
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0464625
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0694272
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0297149
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02284262
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt027175
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0-207
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0-1163
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt03416
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0-144
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt029077
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt027175
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0-207
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0-1163
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt03416
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0-144
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt029077
IRS990ScheduleA/InvestmentIncomeCYPct00.00786
IRS990ScheduleA/InvestmentIncomePYPct00.00126
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt01325844
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt060430
IRS990ScheduleA/OtherIncome509Grp/TotalAmt01386274
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearAmt00
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.61743
IRS990ScheduleA/PublicSupportPY509Pct00.96633
IRS990ScheduleA/PublicSupportTotal509Amt02284262
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0295302
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0532914
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0464625
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0694272
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0297149
IRS990ScheduleA/Total509Grp/TotalAmt02284262
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01648321
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0532707
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0463462
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0697688
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0357435
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03699613
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED

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