Civic Intelligence

Upsilon Omega Foundation Inc.

990 • Fiscal year 2015 • EIN 43-1763130

Nov 01, 2014 to Oct 31, 2015 • Filed on Sep 15, 2017

3900 Goodfellow BlvdSt Louis, MO 63120

(314) 385-4100

Siviq Scores

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

Liabilities / Assets

81st percentile

0.44x

Higher debt load relative to assets than 81% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

89th percentile

0.92x

Higher debt load relative to revenue than 89% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

15th percentile

-18%

Higher net margin than 15% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2014 to 2015

Revenue Growth

97th percentile

242%

Faster revenue growth than 97% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$367,266

Up $367,266 from 2014

Net Assets

Up

$205,033

Up $205,033 from 2014

Liabilities

Up

$162,233

Up $162,233 from 2014

Revenue

Up

$175,796

Up $124,328 (+242%) from 2014

Expenses

Up

$206,676

Up $206,676 from 2014

Net Income

Down

-$30,880

Down $82,348 (-160%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $531,994Liabilities 2010: $288,831Net Assets 2010: $243,1632010Assets 2011: $549,073Liabilities 2011: $244,945Net Assets 2011: $304,1282011Assets 2012: $0Liabilities 2012: $0Net Assets 2012: $02012Assets 2013: $0Liabilities 2013: $0Net Assets 2013: $02013Assets 2014: $0Liabilities 2014: $0Net Assets 2014: $02014Assets 2015: $367,266Liabilities 2015: $162,233Net Assets 2015: $205,0332015Assets 2016: $348,441Liabilities 2016: $150,648Net Assets 2016: $197,7932016Assets 2017: $301,386Liabilities 2017: $136,105Net Assets 2017: $165,2812017Assets 2018: $291,646Liabilities 2018: $123,173Net Assets 2018: $168,4732018Assets 2019: $319,810Liabilities 2019: $168,189Net Assets 2019: $151,6212019Assets 2020: $295,369Liabilities 2020: $228,260Net Assets 2020: $67,1092020Assets 2021: $276,756Liabilities 2021: $204,668Net Assets 2021: $72,0882021Assets 2022: $243,251Liabilities 2022: $160,166Net Assets 2022: $83,0852022Assets 2023: $248,889Liabilities 2023: $160,166Net Assets 2023: $88,7232023Assets 2024: $233,773Liabilities 2024: $153,884Net Assets 2024: $79,8892024

Highlighted filing

2015

Assets$367,266
Liabilities$162,233
Net Assets$205,033

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $139,888Expenses 2010: $128,323Net Income 2010: $11,5652010Revenue 2011: $133,311Expenses 2011: $118,426Net Income 2011: $14,8852011Revenue 2012: $141,892Expenses 2012: $0Net Income 2012: $141,8922012Revenue 2013: $125,155Expenses 2013: $100,258Net Income 2013: $24,8972013Revenue 2014: $51,468Expenses 2014: $0Net Income 2014: $51,4682014Revenue 2015: $175,796Expenses 2015: $206,676Net Income 2015: -$30,8802015Revenue 2016: $142,258Expenses 2016: $149,498Net Income 2016: -$7,2402016Revenue 2017: $149,565Expenses 2017: $177,879Net Income 2017: -$28,3142017Revenue 2018: $185,827Expenses 2018: $182,635Net Income 2018: $3,1922018Revenue 2019: $151,555Expenses 2019: $168,407Net Income 2019: -$16,8522019Revenue 2020: $54,569Expenses 2020: $139,081Net Income 2020: -$84,5122020Revenue 2021: $134,176Expenses 2021: $129,197Net Income 2021: $4,9792021Revenue 2022: $137,353Expenses 2022: $126,356Net Income 2022: $10,9972022Revenue 2023: $129,067Expenses 2023: $123,429Net Income 2023: $5,6382023Revenue 2024: $120,876Expenses 2024: $129,710Net Income 2024: -$8,8342024

Highlighted filing

2015

Revenue$175,796
Expenses$206,676
Net Income-$30,880
Jump To
Filing Snapshot
Filing Period
Nov 1, 2014 to Oct 31, 2015
Signed
Sep 15, 2017
Return Version
2014v6.0
Gross Receipts
$531,444
Mission and Program Overview

Mission

Provide opportunities for youth to succeed, by offering leadership and providing mentoring to the youth, showing leadership in the community, providing access to today's leaders, showing that we care about tomorrow's leaders, gathering wisdom from those leaders of yesterday who are willing to share the knowledge and wisdom learned from their journey through life.

Assist college bound youth by awarding scholarships and providing mentoring opportunities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$352,621$328,784▼ $23,837
Rtn Earn Endowment Incm Other Fnds$235,913$205,033▼ $30,880
Cash and Non-Interest-Bearing Accounts$44,658$35,130▼ $9,528
Intangible Assets$4,899$3,352▼ $1,547
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$402,178$367,266▼ $34,912
Liabilities
Mortgage Notes Payable Secured by Investment Property$166,265$162,233▼ $4,032
Total Liabilities$166,265$162,233▼ $4,032
Net Assets / Fund Balance
Total Net Assets Fund Balance$235,913$205,033▼ $30,880
Total Liabilities and Net Assets / Fund Balance$402,178$367,266▼ $34,912

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$286,985$63,015$350,000
Leasehold Improvements$29,770$28,678$58,448
Equipment$12,029$11,715$23,744
Other Land Buildings$0$0$0
Land$0-$0
Compensation and Service Providers

Board Members and Trustees

NameTitle
Craig LucasPresident
John BowmanVice President
Aaron RobinsonDirector
Arnold HinkleDirector
Hubert HoosmanDirector
Jason JonesDirector
John HeadDirector
Philip WhiteDirector
Jarrett SmithSecretary
Kevin CollinsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$33,349
Program Service Revenue
$0
Investment Income
$266
Other Revenue
$142,181
All Other Contributions
$4,450
Change in Net Assets
$-30,880
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$161,407
Salaries, Compensation, and Employee Benefits$25,169
Grants and Similar Amounts Paid$20,100
Total Fundraising Expense$2,515
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$50,504$36,907$0$87,411
Depreciation Depletion$12,892$12,892$0$25,784
Other Salaries and Wages$9,883$9,883$2,195$21,961
Insurance$10,041$10,042$0$20,083
Grants to Domestic Individuals$19,000--$19,000
Interest$8,728$8,729$0$17,457
Fees for Services Other$3,048$3,048$0$6,096
Payroll Taxes$1,444$1,444$320$3,208
Office Expenses$1,303$1,303$0$2,606
Grants to Domestic Orgs$1,100--$1,100
Other Expenses$225$224$0$449
Advertising$11$0$0$11
Total Functional Expenses$118,934$85,227$2,515$206,676
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$426,100
Gaming Direct Expenses$334,723
Fundraising Direct Expenses$7,787
Fundraising Gross Income$7,014
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Rhapsody in Black / Trivia$24,884$7,014$3,743$3,271
Total Events$24,884$7,014$3,743$3,271
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 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

Each board member was provided a copy of this form 990 for their review and comments, prior to filing.

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

A questionnaire is distributed annually to officers and directors of the organization in order to disclose any new/changed information regarding the conflict of interests.

Form 990, Part VI, Section B, Line 15

No compensation of officers

Form 990, Part VI, Section C, Line 19

Governing documents available upon request.

Filing and Contact Details

Filer

Filer Name
Upsilon Omega Foundation Inc
EIN
43-1763130
Phone
3143854100
Address
3900 GOODFELLOW BLVD, ST LOUIS, MO 63120

Signing Officer

Name
Craig M Lucas
Title
President
Phone
3143854100
Signed
2017-09-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Craig Lucas
Formed
1997
Legal Domicile
Mo
Voting Board Members
10
Independent Board Members
10
Employees
4
Volunteers
60

Preparer

Firm
Mila Samsonov CPA LLC
Address
2517 Maple Crossing Dr, Wildwood, MO 63011
Preparer
Mila Samsonov
Phone
3148092899
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IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt011029
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDE OPPORTUNITIES FOR YOUTH TO SUCCEED, BY OFFERING LEADERSHIP AND PROVIDING MENTORING TO THE YOUTH, SHOWING LEADERSHIP IN THE COMMUNITY, PROVIDING ACCESS TO TODAY'S LEADERS, SHOWING THAT WE CARE ABOUT TOMORROW'S LEADERS, GATHERING WISDOM FROM THOSE LEADERS OF YESTERDAY WHO ARE WILLING TO SHARE THE KNOWLEDGE AND WISDOM LEARNED FROM THEIR JOURNEY THROUGH LIFE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0166265
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0162233
IRS990/NetAssetsOrFundBalancesBOYAmt0235913
IRS990/NetAssetsOrFundBalancesEOYAmt0205033
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-773
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-773
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeFromGamingGrp/ExclusionAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt091377
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt091377
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt04341
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt04341
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt047236
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt047236
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt036907
IRS990/OccupancyGrp/ProgramServicesAmt050504
IRS990/OccupancyGrp/TotalAmt087411
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01303
IRS990/OfficeExpensesGrp/ProgramServicesAmt01303
IRS990/OfficeExpensesGrp/TotalAmt02606
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0BANK SERVICE CHARGES
IRS990/OtherExpensesGrp/Desc1OTHER MISCELLANEOUS
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0755
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1224
IRS990/OtherExpensesGrp/ProgramServicesAmt0755
IRS990/OtherExpensesGrp/ProgramServicesAmt1225
IRS990/OtherExpensesGrp/TotalAmt01510
IRS990/OtherExpensesGrp/TotalAmt1449
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt02195
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt09883
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt09883
IRS990/OtherSalariesAndWagesGrp/TotalAmt021961
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/FundraisingAmt0320
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01444
IRS990/PayrollTaxesGrp/ProgramServicesAmt01444
IRS990/PayrollTaxesGrp/TotalAmt03208
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0CRAIG LUCAS
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0WE PROVIDE A PLACE FOR VOTER REGISTRATION FOR PEOPLE IN THE COMMUNITY WITH LIMITED TRANSPORTATION. OUR ORGANIZATION PROVIDES A PLACE WHERE DIFFERENT COMMUNITY-BASED ORGANIZATIONS / ACTION GROUPS CAN MEET TO DISCUSS AND PLAN ACTIVITIES THAT DIRECTLY OR INDIRECTLY IMPACT THEIR COMMUNITY. WE PROVIDE A LOCATION FOR INNER CITY LOW INCOME RESIDENTS TO RECEIVE HEALTH SERVICES AND SCREENING. WE OPEN OUR CENTER FOR THE COMMUNITY TO RECEIVE FREE TAX ASSISTANCE FROM FEDERAL VOLUNTEER INCOME TAX ASSISTANCE PROGRAM. DURING THE FISCAL YEAR ENDED OCTOBER 31, 2015, WE SERVICED CLOSE TO 15,000 RESIDENTS AT OUR COMMUNITY CENTER.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt093125
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01950
IRS990/ProgSrvcAccomActy3Grp/Desc0WE HELD A YOUTH CONFERENCE IN WHICH OUR AIM IS TO PROVIDE A PLACE WHERE THE IDEAS AND POSSIBLE SOLUTIONS WILL BE SHARED, BRING DIFFERENT COMMUNITY LEADERS, LAW ENFORCEMENT OFFICIALS, GOVERNMENT AGENCIES AND OUR YOUTH TOGETHER IN A NON-CONFRONTATIONAL AND NON-THREATENING ENVIRONMENT AND GIVING YOUTH A PLACE WHERE THEIR VOICES CAN BE HEARD. WE OFFER A PLACE FOR INNER CITY YOUTH TO COME AND FIND OUT ABOUT THE MANY PROGRAMS AND JOB TRAINING PROGRAMS AVAILABLE TO THEM, ALONG WITH EDUCATIONAL ASSISTANCE TO HELP THEM ADVANCE.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01716
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt02500
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYContributionsGrantsAmt030128
IRS990/PYExcessBenefitTransInd00
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0146824
IRS990/PYOtherRevenueAmt0150450
IRS990/PYRevenuesLessExpensesAmt02134
IRS990/PYSalariesCompEmpBnftPaidAmt031620
IRS990/PYTotalExpensesAmt0178444
IRS990/PYTotalRevenueAmt0180578
IRS990/ReconcilationRevenueExpnssAmt0-30880
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt047236
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt021146
IRS990/RoyaltiesGrp/FundraisingAmt00
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt00
IRS990/RoyaltiesGrp/ProgramServicesAmt00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0235913
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0205033
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt033349
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt030128
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt033905
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt031910
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt039168
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0168460
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0266

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.34$1.54$0.80$1.21$1.30$0.09
2023Detailed filing. Detailed filing data is available for this year.$2.49$1.60$0.89$1.29$1.23$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.43$1.60$0.83$1.37$1.26$0.11
2021Detailed filing. Detailed filing data is available for this year.$2.77$2.05$0.72$1.34$1.29$0.05
2020Detailed filing. Detailed filing data is available for this year.$2.95$2.28$0.67$0.55$1.39$0.85
2019Detailed filing. Detailed filing data is available for this year.$3.20$1.68$1.52$1.52$1.68$0.17
2018Detailed filing. Detailed filing data is available for this year.$2.92$1.23$1.68$1.86$1.83$0.03
2017Detailed filing. Detailed filing data is available for this year.$3.01$1.36$1.65$1.50$1.78$0.28
2016Detailed filing. Detailed filing data is available for this year.$3.48$1.51$1.98$1.42$1.49$0.07
2015Detailed filing. Detailed filing data is available for this year.$3.67$1.62$2.05$1.76$2.07$0.31
2014Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.51$0.00$0.51
2013Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$1.25$1.00$0.25
2012Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$1.42$0.00$1.42
2011Summary only. Only limited summary data is available for this year.$5.49$2.45$3.04$1.33$1.18$0.15
2010Summary only. Only limited summary data is available for this year.$5.32$2.89$2.43$1.40$1.28$0.12