Civic Intelligence

Upstream Alliance Inc

EIN 47-3035594 • 501(c)3 • Annapolis, MD

Profile

Provide significant outdoor environmental educational experiences to prepare the next generation to be leaders and stewards of a sustainable environment.

1867 Lindamoor DrAnnapolis, MD 21401

upstreamalliance.org

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

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

Liabilities / Revenue

23rd percentile

0.00x

Higher debt load relative to revenue than 23% of similar nonprofits.

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

Net Margin

92nd percentile

59%

Higher net margin than 92% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

91st percentile

53%

Faster asset growth than 91% of similar nonprofits.

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

Revenue Growth

88th percentile

62%

Faster revenue growth than 88% of similar nonprofits.

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

Assets

Up

$3,366,176

Up $1,165,830 (+53%) from 2023

Liabilities

Down

$4,455

Down $6,851 (-61%) from 2023

Net Assets

Up

$3,361,721

Up $1,172,681 (+54%) from 2023

Revenue

Up

$1,996,141

Up $763,113 (+62%) from 2023

Expenses

Down

$823,460

Down $143,976 (-15%) from 2023

Net Income

Up

$1,172,681

Up $907,089 (+342%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2015: $160,088Liabilities 2015: $0Net Assets 2015: $160,0882015Assets 2016: $123,377Liabilities 2016: $5,896Net Assets 2016: $117,4812016Assets 2017: $183,290Liabilities 2017: $5,989Net Assets 2017: $177,3012017Assets 2018: $256,731Liabilities 2018: $8,561Net Assets 2018: $248,1702018Assets 2019: $254,062Liabilities 2019: $3,544Net Assets 2019: $250,5182019Assets 2020: $404,612Liabilities 2020: $37,760Net Assets 2020: $366,8522020Assets 2021: $1,722,160Liabilities 2021: $6,730Net Assets 2021: $1,715,4302021Assets 2022: $1,935,277Liabilities 2022: $11,829Net Assets 2022: $1,923,4482022Assets 2023: $2,200,346Liabilities 2023: $11,306Net Assets 2023: $2,189,0402023Assets 2024: $3,366,176Liabilities 2024: $4,455Net Assets 2024: $3,361,7212024

Highlighted filing

2024

Assets$3,366,176
Liabilities$4,455
Net Assets$3,361,721

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2015: $202,696Expenses 2015: $42,608Net Income 2015: $160,0882015Revenue 2016: $57,681Expenses 2016: $100,288Net Income 2016: -$42,6072016Revenue 2017: $266,542Expenses 2017: $206,722Net Income 2017: $59,8202017Revenue 2018: $357,616Expenses 2018: $286,747Net Income 2018: $70,8692018Revenue 2019: $354,680Expenses 2019: $352,228Net Income 2019: $2,4522019Revenue 2020: $435,364Expenses 2020: $319,030Net Income 2020: $116,3342020Revenue 2021: $1,673,453Expenses 2021: $324,875Net Income 2021: $1,348,5782021Revenue 2022: $837,755Expenses 2022: $629,737Net Income 2022: $208,0182022Revenue 2023: $1,233,028Expenses 2023: $967,436Net Income 2023: $265,5922023Revenue 2024: $1,996,141Expenses 2024: $823,460Net Income 2024: $1,172,6812024

Highlighted filing

2024

Revenue$1,996,141
Expenses$823,460
Net Income$1,172,681

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 30, 2025
Return Version
2024v5.2
Gross Receipts
$1,996,640
Mission and Program Overview

Mission

Leadership devlpmnt & envrnmental exped

Provide significant outdoor environmental educational experiences to prepare the next generation to be leaders and stewards of a sustainable environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,658,747$551,673▼ $1,107,074
Savings and Temporary Cash Investments$263,816$322,124▲ $58,308
Land, Buildings, and Equipment, Net$21,886$37,785▲ $15,899
Investments in Publicly Traded Securities$9,841$10,135▲ $294
Total Assets$2,200,346$3,366,176▲ $1,165,830
Other Assets Total$246,056$2,444,459▲ $2,198,403
Liabilities
Other Liabilities$11,306$4,455▼ $6,851
Total Liabilities$11,306$4,455▼ $6,851
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,189,040$2,202,875▲ $13,835
Net Assets With Donor Restrictions-$1,158,846-
Total Net Assets Fund Balance$2,189,040$3,361,721▲ $1,172,681
Total Liabilities and Net Assets / Fund Balance$2,200,346$3,366,176▲ $1,165,830

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$37,785$55,143$92,928
Other Assets Org$1,097,396--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Donald BaughDirector of OperationsPT$120,000$120,000

Board Members and Trustees

NameTitle
Delicia R HandDirector
Julia BaughDirector
Kevin MaxwellDirector
Michael TannenDirector
Mike HirshfieldDirector
Walter BrownSecretary
Tom LewisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,864,587
Program Service Revenue
$75,824
Investment Income
$55,730
Other Revenue
$0
All Other Contributions
$1,864,587
Change in Net Assets
$1,172,681

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,996,141
Revenue Not Reported on Form 990
$4,120
Total Revenue per Audited Statements
$2,000,261
Total Revenue per Form 990
$1,996,141
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$441,150
Salaries, Compensation, and Employee Benefits$382,310
Total Fundraising Expense$91,159
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$161,984-$72,319$234,303
All Other Expenses$202,689$13,612$9,402$225,703
Fees for Services Other$145,675$306$3,601$149,582
Current Officers, Directors, Trustees, and Key Employees$120,000--$120,000
Payroll Taxes$22,290-$5,717$28,007
Fees for Services Management-$21,394-$21,394
Depreciation Depletion$12,110--$12,110
Fees for Services Accounting-$11,990-$11,990
Insurance$7,324$2,865-$10,189
Occupancy$8,450--$8,450
Advertising$280$700-$980
Conferences and Meetings$632-$120$752
Total Functional Expenses$681,434$50,867$91,159$823,460

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$823,460
Total Expenses per Audited Statements$823,460
Total Expenses per Form 990$823,460
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Environmental Leadership StrategiesKey employee companyConsulting servicesNo$53,167
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Retirement WH$2,816
State WH$1,670
Ficamedi Wh$61
Payroll tax payable$61
Fed Wh$-153
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Donald Baugh, Director of Operations, is the father of Julia Baugh, Director. Donald Baugh, Director of Operations, is the father of Erica Baugh, Program Manager.

Governing body decisions Part VI line 7B

Any decisions relating to changes in how the organization is operating are discussed with the Board Members.

Form 990 governing body review Part VI line 11

A copy of Form 990 is circulated to the Directors for comments prior to being filed.

CEO executive director top management comp Part VI line 15A

Salary for Donald Baugh, Director of Operations, is approved by independent members of the Board prior to changes to compensation to ensure that it is in line with his duties and responsibilities.

Other officer or key employee compensation Part VI line 15B

Salary for Erica Baugh, Program Director, is discussed by the Board prior to changes in compensation to ensure that it is in line with her duties and responsibilities.

Form 990 availability to public Part VI line 18

Form 990 is made available to the public upon request to the address listed on page 1 of the FOrm 990.

Governing documents etc available to public Part VI line 19

Governing documents are available to the public upon request to the address listed on page 1 of Form 990.

Filing and Contact Details

Filer

Filer Name
Upstream Alliance Inc
EIN
47-3035594
In Care Of
% Donald Baugh
Phone
4102793543
Address
1867 Lindamoor Dr, Annapolis, MD 21401

Signing Officer

Name
Donald Baugh
Title
Director of Operations
Phone
4102793543
Signed
2025-06-30
Discuss with paid preparer
Yes

Organization Details

Formed
2015
Legal Domicile
Md
Voting Board Members
7
Independent Board Members
7
Employees
5
Volunteers
20

Preparer

Firm
Joanna Kouvaras CPA
Address
118 Idlewild Road, Severna Park, MD 21146
Preparer
Joanna Kouvaras
Phone
4103158596
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

Contractors - Trips $ 63,995

List of other expenses Part IX line 24E

Grants expense 82,117

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0432919
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt05915680
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt055638
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt030499
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0600
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0199
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0445
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt087381
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt075824
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt054725
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt05402
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt031779
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0167730
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt055638
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt030499
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0600
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0199
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0445
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt087381
IRS990ScheduleA/InvestmentIncomeCYPct00.01000
IRS990ScheduleA/InvestmentIncomePYPct00.01000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt02000
IRS990ScheduleA/OtherIncome509Grp/TotalAmt02000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98550
IRS990ScheduleA/PublicSupportPY509Pct00.99180
IRS990ScheduleA/PublicSupportTotal509Amt06083410
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01940411
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01199671
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0837155
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01673254
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0432919
IRS990ScheduleA/Total509Grp/TotalAmt06083410
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01996049
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01230170
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0837755
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01673453
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0435364
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06172791
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt037785
IRS990ScheduleD/EquipmentGrp/DepreciationAmt055143
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt092928
IRS990ScheduleD/ExpensesSubtotalAmt0823460
IRS990ScheduleD/NetUnrealizedGainsInvstAmt04120
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01347063
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11097396
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Vessel
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Restricted cash
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0-153
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt161
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21670
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt32816
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt461
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FED WH
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1FICAMEDI WH
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2State WH
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Retirement WH
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Payroll tax payable
IRS990ScheduleD/RevenueNotReportedAmt04120
IRS990ScheduleD/RevenueSubtotalAmt01996141
IRS990ScheduleD/TotalBookValueLandBuildingsAmt037785
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02444459
IRS990ScheduleD/TotalExpensesPerForm990Amt0823460
IRS990ScheduleD/TotalLiabilityAmt04455
IRS990ScheduleD/TotalRevenuePerForm990Amt01996141
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02000261
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0823460
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Environmental Leadership Strategies
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Key employee company
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt053167
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Consulting services
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Donald Baugh, Director of Operations, is the father of Julia Baugh, Director. Donald Baugh, Director of Operations, is the father of Erica Baugh, Program Manager.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Any decisions relating to changes in how the organization is operating are discussed with the Board Members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A copy of Form 990 is circulated to the Directors for comments prior to being filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Salary for Donald Baugh, Director of Operations, is approved by independent members of the Board prior to changes to compensation to ensure that it is in line with his duties and responsibilities.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Salary for Erica Baugh, Program Director, is discussed by the Board prior to changes in compensation to ensure that it is in line with her duties and responsibilities.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Form 990 is made available to the public upon request to the address listed on page 1 of the FOrm 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Governing documents are available to the public upon request to the address listed on page 1 of Form 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Contractors - Trips $ 63,995
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Grants expense 82,117
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02200346
IRS990/TotalAssetsEOYAmt03366176
IRS990/TotalAssetsGrp/BOYAmt02200346
IRS990/TotalAssetsGrp/EOYAmt03366176
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01864587
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt091159
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt050867
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0681434
IRS990/TotalFunctionalExpensesGrp/TotalAmt0823460
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011306
IRS990/TotalLiabilitiesEOYAmt04455
IRS990/TotalLiabilitiesGrp/BOYAmt011306
IRS990/TotalLiabilitiesGrp/EOYAmt04455
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02189040
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03361721
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0681434
IRS990/TotalProgramServiceRevenueAmt075824
IRS990/TotalReportableCompFromOrgAmt0120000
IRS990/TotalRevenueGrp/ExclusionAmt055638

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