Civic Intelligence

Spirits Up Corp

EIN 47-2786826 • 501(c)3 • Garden City, NY

Profile

To raise awareness and funds for rare cancer and autism research.

658 5th PlaceGarden City, NY 11530

www.spiritsup.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

1st percentile

-6249%

Higher net margin than 1% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

47th percentile

-3.1%

Faster asset growth than 47% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

49th percentile

-2.1%

Faster revenue growth than 49% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$179,782

Down $5,749 (-3.1%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$179,782

Down $5,749 (-3.1%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin1st percentile

Revenue

Down

$92

Down $2 (-2.1%) from 2023

Expenses

Up

$5,841

Up $1,228 (+27%) from 2023

Net Income

Down

-$5,749

Down $1,230 (-27%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth47th percentile

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

$300K$200K$100K$0Assets 2015: $142,897Net Assets 2015: $142,8972015Assets 2016: $172,864Net Assets 2016: $172,8642016Assets 2017: $200,659Net Assets 2017: $200,6592017Assets 2018: $192,793Net Assets 2018: $192,7932018Assets 2019: $185,059Net Assets 2019: $185,0592019Assets 2020: $191,710Net Assets 2020: $191,7102020Assets 2021: $190,364Net Assets 2021: $190,3642021Assets 2022: $190,050Net Assets 2022: $190,0502022Assets 2023: $185,531Net Assets 2023: $185,5312023Assets 2024: $179,782Net Assets 2024: $179,7822024

Highlighted filing

2024

Assets$179,782
Liabilities-
Net Assets$179,782
Open 2024 Filing

Operations Trend

Revenue Growth49th percentile

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

$150K$100K$50K$0-$50KRevenue 2015: $145,821Expenses 2015: $2,924Net Income 2015: $142,8972015Revenue 2016: $49,967Expenses 2016: $20,000Net Income 2016: $29,9672016Revenue 2017: $55,399Expenses 2017: $27,604Net Income 2017: $27,7952017Revenue 2018: $42,618Expenses 2018: $50,484Net Income 2018: -$7,8662018Revenue 2019: $93Expenses 2019: $7,827Net Income 2019: -$7,7342019Revenue 2020: $7,023Expenses 2020: $372Net Income 2020: $6,6512020Revenue 2021: $51Expenses 2021: $1,397Net Income 2021: -$1,3462021Revenue 2022: $48Expenses 2022: $362Net Income 2022: -$3142022Revenue 2023: $94Expenses 2023: $4,613Net Income 2023: -$4,5192023Revenue 2024: $92Expenses 2024: $5,841Net Income 2024: -$5,7492024

Highlighted filing

2024

Revenue$92
Expenses$5,841
Net Income-$5,749
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$179,782
Liabilities
-
Net assets
$179,782
Revenue
$92
Expenses
$5,841
Net income
-$5,749
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.80$1.80$0.00$0.06$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.86$1.86$0.00$0.05$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.90$1.90$0.00$0.00$0.00
2021Detailed filing. Detailed filing data is available for this year.$1.90$1.90$0.00$0.01$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.92$1.92$0.07$0.00$0.07
2019Detailed filing. Detailed filing data is available for this year.$1.85$1.85$0.00$0.08$0.08
2018Detailed filing. Detailed filing data is available for this year.$1.93$1.93$0.43$0.50$0.08
2017Detailed filing. Detailed filing data is available for this year.$2.01$2.01$0.55$0.28$0.28
2016Detailed filing. Detailed filing data is available for this year.$1.73$1.73$0.50$0.20$0.30
2015Detailed filing. Detailed filing data is available for this year.$1.43$1.43$1.46$0.03$1.43
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$92
Mission and Program Overview

Mission

To raise awareness and funds for rare cancer and autism research.

Program Services

DescriptionGrantsExpenses
THE ORGANIZATION RAISES AWARENESS AND FUNDS FOR RARE CANCER AND AUTISM RESEARCH.$5,500$5,500
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LOUIS D'ANGELODirectorPT$0--
CATHLEEN A HEALEY-FROSINAPresidentPT$0--
Filing and Contact Details

Filer

Filer Name
Spirits Up Corp
EIN
47-2786826
Phone
5164864031
Address
658 5TH PLACE, GARDEN CITY, NY 11530

Signing Officer

Name
Cathleen a Healey-frosina
Title
President
Signed
2025-11-17
Discuss with paid preparer
Yes

Preparer

Firm
Hum & Jacoby Llp
Address
271 US HIGHWAY 46 STE H115, FAIRFIELD, NJ 07004
Preparer
Eugene Hum CPA
Phone
9732447911
Raw XML Appendix138 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PhoneNum05164864031
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0658 5TH PLACE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0GARDEN CITY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0115305502
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0185531
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IRS990EZ/CostOfGoodsSoldAmt00
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IRS990EZ/ExcessOrDeficitForYearAmt0-5749
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0341
IRS990EZ/FiledScheduleAInd0true
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IRS990EZ/Form990TotalAssetsGrp/BOYAmt0185531
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IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt05500
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IRS990EZ/InfoInScheduleOPartIInd0X
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IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO RAISE AWARENESS AND FUNDS FOR RARE CANCER AND AUTISM RESEARCH.
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IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt05500
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt05500
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt05841
IRS990EZ/TotalProgramServiceExpensesAmt05500
IRS990EZ/TotalRevenueAmt092
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.SPIRITSUP.ORG
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt06930
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt06930
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt094
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt048
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt051
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt093
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0378
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt094
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0378
IRS990ScheduleA/InvestmentIncomeCYPct00.05170
IRS990ScheduleA/InvestmentIncomePYPct00.05190
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.94830
IRS990ScheduleA/PublicSupportPY509Pct00.94810
IRS990ScheduleA/PublicSupportTotal509Amt06930
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt06930
IRS990ScheduleA/Total509Grp/TotalAmt06930
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt092
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt048
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt051
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt07023
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt07308
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPIRITS UP CORP
ReturnHeader/Filer/BusinessNameControlTxt0SPIR
ReturnHeader/Filer/EIN0472786826
ReturnHeader/Filer/PhoneNum05164864031
ReturnHeader/Filer/USAddress/AddressLine1Txt0658 5TH PLACE
ReturnHeader/Filer/USAddress/CityNm0GARDEN CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011530
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd007004
ReturnHeader/PreparerPersonGrp/PhoneNum09732447911
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ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-17T07:17:09-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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