Civic Intelligence

Upstate Youth Development Foundation

990 • Fiscal year 2021 • EIN 56-2199252

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 11, 2022

3515 Pelham Road 201Greenville, SC 29615

(864) 395-0013

Siviq Scores

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

Liabilities / Assets

51st percentile

0.03x

Higher debt load relative to assets than 51% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

44th percentile

0.02x

Higher debt load relative to revenue than 44% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

51st percentile

13%

Higher net margin than 51% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

89th percentile

$106,634

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 24.1% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

62nd percentile

18%

Faster asset growth than 62% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

69th percentile

39%

Faster revenue growth than 69% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$242,883

Up $36,771 (+18%) from 2020

Net Assets

Up

$236,220

Up $69,905 (+42%) from 2020

Liabilities

Down

$6,663

Down $33,134 (-83%) from 2020

Revenue

Up

$443,376

Up $125,537 (+39%) from 2020

Expenses

Up

$386,672

Up $47,926 (+14%) from 2020

Net Income

Up

$56,704

Up $77,611 (+371%) from 2020

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $3,790Liabilities 2010: $0Net Assets 2010: $3,7902010Assets 2011: $16,932Liabilities 2011: $0Net Assets 2011: $16,9322011Assets 2012: $24,516Liabilities 2012: $0Net Assets 2012: $24,5162012Assets 2013: $56,343Liabilities 2013: $0Net Assets 2013: $56,3432013Assets 2014: $33,571Liabilities 2014: $0Net Assets 2014: $33,5712014Assets 2015: $51,129Liabilities 2015: $0Net Assets 2015: $51,1292015Assets 2016: $44,149Liabilities 2016: $0Net Assets 2016: $44,1492016Assets 2017: $68,416Liabilities 2017: $7,249Net Assets 2017: $61,1672017Assets 2018: $48,056Liabilities 2018: $7,008Net Assets 2018: $41,0482018Assets 2019: $188,763Liabilities 2019: $9,287Net Assets 2019: $179,4762019Assets 2020: $206,112Liabilities 2020: $39,797Net Assets 2020: $166,3152020Assets 2021: $242,883Liabilities 2021: $6,663Net Assets 2021: $236,2202021Assets 2022: $233,234Liabilities 2022: $3,132Net Assets 2022: $230,1022022Assets 2023: $300,339Liabilities 2023: $554Net Assets 2023: $299,7852023Assets 2024: $235,708Liabilities 2024: $20,984Net Assets 2024: $214,7242024

Highlighted filing

2021

Assets$242,883
Liabilities$6,663
Net Assets$236,220

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $123,117Expenses 2010: $139,055Net Income 2010: -$15,9382010Revenue 2011: $216,428Expenses 2011: $203,286Net Income 2011: $13,1422011Expenses 2012: $215,2022012Revenue 2013: $261,810Expenses 2013: $229,983Net Income 2013: $31,8272013Revenue 2014: $277,233Expenses 2014: $300,005Net Income 2014: -$22,7722014Revenue 2015: $284,380Expenses 2015: $266,822Net Income 2015: $17,5582015Revenue 2016: $179,620Expenses 2016: $186,600Net Income 2016: -$6,9802016Revenue 2017: $166,396Expenses 2017: $250,091Net Income 2017: -$83,6952017Revenue 2018: $293,498Expenses 2018: $313,617Net Income 2018: -$20,1192018Revenue 2019: $370,406Expenses 2019: $355,959Net Income 2019: $14,4472019Revenue 2020: $317,839Expenses 2020: $338,746Net Income 2020: -$20,9072020Revenue 2021: $443,376Expenses 2021: $386,672Net Income 2021: $56,7042021Revenue 2022: $396,455Expenses 2022: $390,474Net Income 2022: $5,9812022Revenue 2023: $551,808Expenses 2023: $486,762Net Income 2023: $65,0462023Revenue 2024: $417,319Expenses 2024: $521,510Net Income 2024: -$104,1912024

Highlighted filing

2021

Revenue$443,376
Expenses$386,672
Net Income$56,704
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 11, 2022
Return Version
2021v4.2
Gross Receipts
$614,081
Mission and Program Overview

Mission

To positively impact the lives of young people by providing character education programs that promote core values and healthy habits through the game of golf.

To provide youth programming that teaches core values and healthy habits through golf.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$166,315$236,220▲ $69,905
Cash and Non-Interest-Bearing Accounts$77,841$101,526▲ $23,685
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$206,112$242,883▲ $36,771
Other Assets Total$128,271$141,357▲ $13,086
Liabilities
Other Liabilities$35,505$0▼ $35,505
Accounts Payable and Accrued Expenses$4,292$6,663▲ $2,371
Total Liabilities$39,797$6,663▼ $33,134
Net Assets / Fund Balance
Total Net Assets Fund Balance$166,315$236,220▲ $69,905
Total Liabilities and Net Assets / Fund Balance$206,112$242,883▲ $36,771

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$141,357--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael PiusExecutive DirectorFT$106,634$106,634

Board Members and Trustees

NameTitle
Terry WillisDirector Co-President
Todd WhiteheadDirector Co-President
Andrew HewittDirector
Carlisle HamrickDirector
Dawn WoodardDirector
Jimmy RandolphDirector
Joe AndersonDirector
Jonathan SeymourDirector
Kevin MooreDirector
Laura HaightDirector
Lisa SullivanDirector
Ron RasmussenDirector
Ryan PhillipsDirector
Sarah OwingsDirector
Sheldon EarlyDirector
Bill StricklandDirector Secretary
Drew RogersDirector Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$371,580
Program Service Revenue
$70,042
Investment Income
$1,754
Other Revenue
$0
All Other Contributions
$91,898
Change in Net Assets
$56,704
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$230,962
Other Expenses$155,710
Total Fundraising Expense$90,810
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$80,529$4,007$23,055$107,591
Current Officers, Directors, Trustees, and Key Employees$26,658$26,658$53,318$106,634
Occupancy-$19,708-$19,708
Payroll Taxes$8,410$2,379$5,948$16,737
Insurance$9,540$3,229-$12,769
Travel$6,691$1,375$2,429$10,495
Fees for Services Accounting-$8,000-$8,000
All Other Expenses$25$3,674-$3,699
Other Expenses$2,223-$6,060$2,223
Fees for Services Other-$1,828-$1,828
Office Expenses-$1,159-$1,159
Total Functional Expenses$223,845$72,017$90,810$386,672
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$170,518
Fundraising Gross Income$170,518
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Kentucky Derby Event$75,650$32,626$32,626$0
Charity Amateur Golf Tournaments$76,805$32,282$32,282$0
Total Events$374,989$170,518$170,518$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
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
No
Other officer compensation reviewed
No
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

Circulated and discussed at a regular board meeting, with copies sent to any absent directors for review and comment prior to filing.

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

Conflict of Interest Policy is provided annually to the directors and discussed at the annual board of directors meeting.

Form 990, Part VI, Section C, line 19

Available upon request.

Filing and Contact Details

Filer

Filer Name
Upstate Youth Development Foundation
EIN
56-2199252
Phone
8643950013
Address
3515 Pelham Road 201, Greenville, SC 29615
Doing Business As
The First Tee of the Upstate

Signing Officer

Name
Michael Pius
Title
Executive Director
Phone
8643950013
Signed
2022-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Pius
Formed
2000
Legal Domicile
Sc
Voting Board Members
17
Independent Board Members
17
Employees
5
Volunteers
0

Preparer

Firm
J William Strickland PA
Address
3 Summit Trace Court, Spartanburg, SC 29307
Preparer
J William Strickland
Phone
8645915783
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Adjustment for other comprehensive income 13,201.

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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/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt019708
IRS990/OccupancyGrp/TotalAmt019708
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01159
IRS990/OfficeExpensesGrp/TotalAmt01159
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0128271
IRS990/OtherAssetsTotalGrp/EOYAmt0141357
IRS990/OtherChangesInNetAssetsAmt013201
IRS990/OtherExpensesGrp/Desc0Clinic Expenses
IRS990/OtherExpensesGrp/Desc1Website, Printing Commu
IRS990/OtherExpensesGrp/Desc2Other Fundraising Expen
IRS990/OtherExpensesGrp/Desc3Expenses related to sch
IRS990/OtherExpensesGrp/FundraisingAmt06060
IRS990/OtherExpensesGrp/ProgramServicesAmt071571
IRS990/OtherExpensesGrp/ProgramServicesAmt118198
IRS990/OtherExpensesGrp/ProgramServicesAmt22223
IRS990/OtherExpensesGrp/TotalAmt071571
IRS990/OtherExpensesGrp/TotalAmt118198
IRS990/OtherExpensesGrp/TotalAmt26060
IRS990/OtherExpensesGrp/TotalAmt32223
IRS990/OtherLiabilitiesGrp/BOYAmt035505
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt023055
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt04007
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt080529
IRS990/OtherSalariesAndWagesGrp/TotalAmt0107591
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt05948
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02379
IRS990/PayrollTaxesGrp/ProgramServicesAmt08410
IRS990/PayrollTaxesGrp/TotalAmt016737
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Michael Pius
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713910
IRS990/ProgramServiceRevenueGrp/Desc0Participant Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt070042
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt070042
IRS990/ProgSrvcAccomActy2Grp/Desc0Purchase, preparation and distribution of educational materials in support of life skills and physical skills training programs and events for students within school curriculum.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt05702
IRS990/ProgSrvcAccomActy3Grp/Desc0Purchase, preparation and distribution of educational materials in community outreach.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt018198
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0262885
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01673
IRS990/PYOtherExpensesAmt0133577
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt053281
IRS990/PYRevenuesLessExpensesAmt0-20907
IRS990/PYSalariesCompEmpBnftPaidAmt0205169
IRS990/PYTotalExpensesAmt0338746
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0317839
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt056704
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt070042
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0166315
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0236220
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0371580
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0262885
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0297414
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0241209
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0131503
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01304591
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01754
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01875
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02050
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt05679
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0281834
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97960
IRS990ScheduleA/PublicSupportPY170Pct00.99230
IRS990ScheduleA/PublicSupportTotal170Amt01283568
IRS990ScheduleA/SubstantialContributorsTotAmt021023
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0371580
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0262885
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0297414
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0241209
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0131503
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01304591
IRS990ScheduleA/TotalSupportAmt01310270
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/ScheduleBRequiredInd01
IRS990ScheduleD/DisclosedForCharitablePrpsInd00
IRS990ScheduleD/DisclosedOrgLegCtrlInd00
IRS990ScheduleD/DonorAdvisedFundsContriAmt00
IRS990ScheduleD/DonorAdvisedFundsGrantsAmt0525
IRS990ScheduleD/DonorAdvisedFundsHeldCnt03
IRS990ScheduleD/DonorAdvisedFundsVlEOYAmt0141357
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0141357
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Beneficial Interest in Assets Held by Spartanburg Cty Foundation
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0141357
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0204471
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt044523
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt043024
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt0116924
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0170518
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Charity Amateur Golf Tournaments
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Kentucky Derby Event
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt076805
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt075650
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt0222534
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0374989
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt032282
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt032626
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt0105610
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0170518
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt0105610
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0170518
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt032282
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt032626
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt09
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Circulated and discussed at a regular board meeting, with copies sent to any absent directors for review and comment prior to filing.

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.36$0.21$2.15$4.17$5.22$1.04
2023Detailed filing. Detailed filing data is available for this year.$3.00$0.01$3.00$5.52$4.87$0.65
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.33$0.03$2.30$3.96$3.90$0.06
2021Detailed filing. Detailed filing data is available for this year.$2.43$0.07$2.36$4.43$3.87$0.57
2020Detailed filing. Detailed filing data is available for this year.$2.06$0.40$1.66$3.18$3.39$0.21
2019Summary only. Only limited summary data is available for this year.$1.89$0.09$1.79$3.70$3.56$0.14
2018Detailed filing. Detailed filing data is available for this year.$0.48$0.07$0.41$2.93$3.14$0.20
2017Detailed filing. Detailed filing data is available for this year.$0.68$0.07$0.61$1.66$2.50$0.84
2016Detailed filing. Detailed filing data is available for this year.$0.44$0.00$0.44$1.80$1.87$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$2.84$2.67$0.18
2014Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$2.77$3.00$0.23
2013Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$2.62$2.30$0.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.00$0.25$2.15
2011Summary only. Only limited summary data is available for this year.$0.17$0.00$0.17$2.16$2.03$0.13
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.00$0.04$1.23$1.39$0.16