Civic Intelligence

Upsilon Omega Foundation Inc.

990 • Fiscal year 2023 • EIN 43-1763130

Nov 01, 2022 to Oct 31, 2023 • Filed on Dec 06, 2025

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

92nd percentile

0.64x

Higher debt load relative to assets than 92% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

96th percentile

1.24x

Higher debt load relative to revenue than 96% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

52nd percentile

4.4%

Higher net margin than 52% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

53rd percentile

2.3%

Faster asset growth than 53% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

37th percentile

-6.0%

Faster revenue growth than 37% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$248,889

Up $5,638 (+2.3%) from 2022

Net Assets

Up

$88,723

Up $5,638 (+6.8%) from 2022

Liabilities

Flat

$160,166

Flat from 2022

Revenue

Down

$129,067

Down $8,286 (-6.0%) from 2022

Expenses

Down

$123,429

Down $2,927 (-2.3%) from 2022

Net Income

Down

$5,638

Down $5,359 (-49%) from 2022

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

2023

Assets$248,889
Liabilities$160,166
Net Assets$88,723

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

2023

Revenue$129,067
Expenses$123,429
Net Income$5,638
Jump To
Filing Snapshot
Filing Period
Nov 1, 2022 to Oct 31, 2023
Signed
Dec 6, 2025
Return Version
2022v5.0
Gross Receipts
$402,321
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$237,080$227,758▼ $9,322
Rtn Earn Endowment Incm Other Fnds$83,085$88,723▲ $5,638
Cash and Non-Interest-Bearing Accounts$6,171$21,131▲ $14,960
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$243,251$248,889▲ $5,638
Liabilities
Other Liabilities$97,900$97,900→ $0
Mortgage Notes Payable Secured by Investment Property$62,266$62,266→ $0
Total Liabilities$160,166$160,166→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$83,085$88,723▲ $5,638
Total Liabilities and Net Assets / Fund Balance$243,251$248,889▲ $5,638

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$215,191$134,809$350,000
Leasehold Improvements$12,567$59,434$72,001
Equipment$0$23,744$23,744
Compensation and Service Providers

Board Members and Trustees

NameTitle
Aziz MuhammadPresident / Treasurer
Derrick HeadenVice President
Craig LucasDirector
DeMarkus CalhounDirector
John HeadDirector
Terrance AndrewsDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$55,150
Program Service Revenue
$0
Investment Income
$49
Other Revenue
$73,868
All Other Contributions
$25,085
Change in Net Assets
$5,638
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$90,092
Grants and Similar Amounts Paid$25,000
Salaries, Compensation, and Employee Benefits$8,337
Total Fundraising Expense$1,007
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$29,974$28,818-$58,792
Grants to Domestic Individuals$25,000--$25,000
Interest$5,754$5,753-$11,507
Depreciation Depletion$4,661$4,661-$9,322
Other Salaries and Wages$3,485$3,485$774$7,744
Office Expenses$893$893-$1,786
Fees for Services Other$783$783$174$1,740
Fees for Services Accounting-$1,540-$1,540
Other Expenses$576$576-$1,152
Payroll Taxes$267$267$59$593
Advertising$250--$250
Total Functional Expenses$71,643$50,779$1,007$123,429
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$318,800
Gaming Direct Expenses$272,329
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Rhapsody in Black Scholarship$25,000---
Total Events$25,000---
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
SBA Loan$97,900
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

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
Aziz Muhammad
Title
President
Phone
3144221513
Signed
2025-12-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Aziz Muhammad
Formed
1997
Legal Domicile
Mo
Voting Board Members
6
Independent Board Members
6
Employees
1
Volunteers
40

Preparer

Firm
Mila Samsonov CPA LLC
Address
708 South Main St, St Charles, MO 63301
Preparer
Mila Samsonov
Phone
6369360100
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24:

Penalties for late filing of the tax return, not deductible for tax purposes: $4,003.

Raw XML AppendixShowing 400 of 441 raw XML fields

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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IRS990/Desc0Raise funds to provide educational scholarships to college bound high school seniors. We awarded twenty-five scholarships to qualified youth during the fiscal year ended October 31, 2023. We awarded twenty-seven scholarships to qualified youths during the fiscal year ended October 31, 2022.
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0109902
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0261467
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0318800
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0275649
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0159506
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt097468
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0357244
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt01208667
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt014
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt015
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct00.99990
IRS990ScheduleA/PublicSupportTotal509Amt01705054
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0402272
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0387092
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0271247
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0152127
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0492316
IRS990ScheduleA/Total509Grp/TotalAmt01705054
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0402273
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0387092
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0271247
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0152127
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0492330
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01705069
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0215191
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0134809
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0350000
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt023744
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt023744
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt012567
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt059434
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt072001
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt097900
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SBA Loan
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0227758
IRS990ScheduleD/TotalLiabilityAmt097900
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt025000
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt025000
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Rhapsody in Black Scholarship
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt025000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt025000
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0147263
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt091780
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0239043
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0272329
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0168530
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0150270
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0318800
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt046471
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt033286
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt033286
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingManagerBusinessName/BusinessNameLine1Txt0John Head
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerServicesProvTxt0Operational management of the volunteer and gaming activities
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0John Head
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt03900 Goodfellow Blvd
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0St Louis
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MO
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd063120
IRS990ScheduleG/StatesWhereGamingConductedCd0MO
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt025000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scholarship
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt025
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The scholarships are only awarded to the qualified college bound high school seniors.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Each board member was provided a copy of this Form 990 for their review and comments, prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A questionnaire is distributed annually to officers and directors of the organization in order to disclose any new/changed information regarding the conflict of interests.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No compensation of officers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing documents available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Penalties for late filing of the tax return, not deductible for tax purposes: $4,003.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0243251
IRS990/TotalAssetsEOYAmt0248889
IRS990/TotalAssetsGrp/BOYAmt0243251
IRS990/TotalAssetsGrp/EOYAmt0248889
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt055150
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01007
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt050779
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt071643
IRS990/TotalFunctionalExpensesGrp/TotalAmt0123429
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0160166
IRS990/TotalLiabilitiesEOYAmt0160166
IRS990/TotalLiabilitiesGrp/BOYAmt0160166
IRS990/TotalLiabilitiesGrp/EOYAmt0160166
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt083085
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt088723
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt071643
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt073917
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0129067
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0243251

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