Civic Intelligence

Children Up

990EZ • Fiscal year 2024 • EIN 71-0134556

Jul 01, 2023 to Jun 30, 2024 • Filed on Sep 27, 2024

108 N Myrtle StElmhurst, IL 60126-2625

(773) 910-2990

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Higher debt load relative to assets than 57% of similar nonprofits.

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

Liabilities / Revenue

59th percentile

0.00x

Higher debt load relative to revenue than 59% of similar nonprofits.

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

Net Margin

62nd percentile

10%

Higher net margin than 62% of similar nonprofits.

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

Top Officer Pay

91st percentile

$43,333

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 27.5% of source-year revenue.

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

Asset Growth

52nd percentile

2.5%

Faster asset growth than 52% of similar nonprofits.

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

Revenue Growth

69th percentile

21%

Faster revenue growth than 69% of similar nonprofits.

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

Assets

Up

$488,828

Up $11,699 (+2.5%) from 2023

Net Assets

Up

$488,700

Up $16,180 (+3.4%) from 2023

Liabilities

Down

$128

Down $4,481 (-97%) from 2023

Revenue

Up

$157,846

Up $27,449 (+21%) from 2023

Expenses

Up

$141,794

Up $6,787 (+5.0%) from 2023

Net Income

Up

$16,052

Up $20,662 (+448%) from 2023

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $102,022Liabilities 2012: $02012Assets 2013: $146,512Liabilities 2013: $02013Assets 2014: $167,591Liabilities 2014: $02014Assets 2015: $209,382Liabilities 2015: $02015Assets 2016: $227,510Liabilities 2016: $5,0502016Assets 2017: $1Liabilities 2017: $02017Assets 2018: $287,418Liabilities 2018: $02018Assets 2019: $340,625Liabilities 2019: $02019Assets 2020: $374,801Liabilities 2020: $02020Assets 2021: $441,523Liabilities 2021: $02021Assets 2022: $477,183Liabilities 2022: $0Net Assets 2022: $477,1832022Assets 2023: $477,129Liabilities 2023: $4,609Net Assets 2023: $472,5202023Assets 2024: $488,828Liabilities 2024: $128Net Assets 2024: $488,7002024Assets 2025: $536,055Liabilities 2025: $0Net Assets 2025: $536,0552025

Highlighted filing

2024

Assets$488,828
Liabilities$128
Net Assets$488,700

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2012: $58,444Expenses 2012: $16,480Net Income 2012: $41,9642012Revenue 2013: $60,551Expenses 2013: $16,061Net Income 2013: $44,4902013Revenue 2014: $47,522Expenses 2014: $26,444Net Income 2014: $21,0782014Revenue 2015: $73,702Expenses 2015: $31,910Net Income 2015: $41,7922015Revenue 2016: $46,948Expenses 2016: $33,870Net Income 2016: $13,0782016Revenue 2017: $65,905Expenses 2017: $28,869Net Income 2017: $37,0362017Revenue 2018: $69,593Expenses 2018: $41,671Net Income 2018: $27,9222018Revenue 2019: $109,448Expenses 2019: $56,242Net Income 2019: $53,2062019Revenue 2020: $89,270Expenses 2020: $55,093Net Income 2020: $34,1772020Revenue 2021: $99,543Expenses 2021: $53,437Net Income 2021: $46,1062021Revenue 2022: $125,650Expenses 2022: $73,743Net Income 2022: $51,9072022Revenue 2023: $130,397Expenses 2023: $135,007Net Income 2023: -$4,6102023Revenue 2024: $157,846Expenses 2024: $141,794Net Income 2024: $16,0522024Revenue 2025: $163,314Expenses 2025: $142,150Net Income 2025: $21,1642025

Highlighted filing

2024

Revenue$157,846
Expenses$141,794
Net Income$16,052
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Sep 27, 2024
Return Version
2023v5.0
Gross Receipts
$164,035
Mission and Program Overview

Mission

Creating academic opportunities for students to become productive members of society. Children UP supports post-primary scholarships in northern Uganda starting with Senior 1 students who scored in Division 1 and 2 in the Primary Leaving Exam.

Children UP's vision is "Creating academic opportunities for students to become productive members of society." Children UP supports post-primary scholarships in northern Uganda starting with Senior 1 students who scored in Division 1 and 2 in the Primary Leaving Exam. In the 2023 school year we actively mentoring 50 student beneficiaries: 40 secondary students including 6 new Senior 1 students and 10 higher level students. Our two-tiered mentoring program is our most important support for students throughout their educational journey. Tuition, fees, room and board, books, supplies and mobile technology as well as transportation are provided. Students can be renewed annually if they maintain above average grades, follow school rules and actively communicate with our mentors. Children UP selects equal numbers of young women and young men. The Board requires a $6,000 reserve be available as a new student is invited into Senior 1 so that funds for 6 years of support are assured.

Program Services

DescriptionGrantsExpenses
In December 2023, the end of the Ugandan secondary school year, all 40 secondary students were promoted to their next year of education. Ten students were in higher-level education programs of which two completed certificate programs in pharmacy, and one student completed a diploma course in nursing. We credit our staff, school mentors and our parents with their active mentoring to promote the well-being of our beneficiaries. In Jan 2024 four new Senior 1 students began their studies as Children UP beneficiaries. Educational expenses are provided so that students can focus on their education. ChildrenUP continues to have a 87% success rate with our beneficiaries.$84,760$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Novella FerreriDirectorPT$43,333-$43,333
Charles D LaliberteBoard ChairPT$0--
Karlette MurrayBoard SecretaryPT$0--
Michael LynchBoard Treasurer-$0--
Linda CarpenterBoard Member-$0--
Phyllis CadyBoard MemberPT$0--
Elizabeth A LaliberteBoard MemberPT$0--
Willam LymanBoard Member-$0--
Karian MarkosBoard Member-$0--
John NesterBoard Member-$0--
Edward RebekBoard Member-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
2024 Spring Gala$28,300$9,938$434$9,504
Total Events$28,300$9,938$6,189$3,749
Filing and Contact Details

Filer

Filer Name
Children Up
EIN
71-0134556
Phone
7739102990
Address
108 N Myrtle St, Elmhurst, IL 60126-2625

Signing Officer

Name
Novella Ferreri
Title
Executive Director
Phone
7739102990
Signed
2024-09-27
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 10

Children UP's vision is "Creating academic opportunities for students to become productive members of society." Children UP supports post-primary scholarships in northern Uganda starting with Senior 1 students. who, scored in Division 1 and 2 in the Primary Leaving Exam. In the 2023 school year we actively mentoring 50 student beneficiaries: 40 secondary students including 6 new Senior 1 students and 10 higher level students. Our two-tiered mentoring program is our most important support for students throughout their educational journey. Tuition, fees, room and board, books, supplies mobile technology and transportation are provided. Students can be renewed annually if they maintain above average grades, follow school rules and actively communicate with our mentors. Children UP selects equal numbers of young women and young men. The Board requires a $6,000 reserve be available as a new student is invited into Senior 1 so that funds for 6 years of support are assured.

Form 990-EZ, Part I, Line 13

Professionals assisting Children UP include a bookkeeper who reviews and reconciles the monthly accounts and an Edward Jones financial adviser.

Form 990-EZ, Part I, Line 16

Other administrative expenses include E&O Insurance, Workers' Comp. Insurance, Internet fees, supplies, state compliance fees, banking and credit card fees.

Form 990-EZ, Part I, Line 20

$128 VISA payable after the end of fiscal year.

Form 990-EZ, Part II, Line 26

$128 Visa payable due after the end of the fiscal year.

Form 990-EZ, Part III, Line (28-31)

In 2023 Children UP has a part-time Director who oversees operations of volunteer board members and supporters in the USA and staff in Uganda. Children UP supports Uganda post-primary education in the districts of Gulu, Nwoya, Amuru and Omoro. Children UP builds the funds to support the students for six years before inviting students into the program. Equal numbers of young men and women are invited who have high scores in the seventh grade national leaving exams, been recommended by their teachers as having a thirst for knowledge and would benefit from financial support. Secondary boarding schools are carefully selected. School mentors and staff mentors provide academic and socio/emotional support. Cost sharing is an option for qualified higher level students. Students can be annually renewed base on grades, conduct and communication with mentors. Our mission is to provide students with the skills they need to become productive members of their society.

Form 990-EZ, Part IV

All ChildrenUP Board members volunteer their time, resources and expertise with no compensation.

Form 990-EZ, Part V, Line 42A

Elizabeth Laliberte holds the most recent two years of Children UP financial records. Michael Lynch archives the remaining back years of Children UP records. Contact Children UP address for further details.

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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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IRS990EZ/PrimaryExemptPurposeTxt0Children UP's vision is "Creating academic opportunities for students to become productive members of society." Children UP supports post-primary scholarships in northern Uganda starting with Senior 1 students who scored in Division 1 and 2 in the Primary Leaving Exam. In the 2023 school year we actively mentoring 50 student beneficiaries: 40 secondary students including 6 new Senior 1 students and 10 higher level students. Our two-tiered mentoring program is our most important support for students throughout their educational journey. Tuition, fees, room and board, books, supplies and mobile technology as well as transportation are provided. Students can be renewed annually if they maintain above average grades, follow school rules and actively communicate with our mentors. Children UP selects equal numbers of young women and young men. The Board requires a $6,000 reserve be available as a new student is invited into Senior 1 so that funds for 6 years of support are assured.
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IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0In December 2023, the end of the Ugandan secondary school year, all 40 secondary students were promoted to their next year of education. Ten students were in higher-level education programs of which two completed certificate programs in pharmacy, and one student completed a diploma course in nursing. We credit our staff, school mentors and our parents with their active mentoring to promote the well-being of our beneficiaries. In Jan 2024 four new Senior 1 students began their studies as Children UP beneficiaries. Educational expenses are provided so that students can focus on their education. ChildrenUP continues to have a 87% success rate with our beneficiaries.
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt018362
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt018362
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt06189
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm02024 Spring Gala
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt05755
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt05755
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt028300
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt028300
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt09938
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt09938
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt03749
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0434
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0434
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Children UP's vision is "Creating academic opportunities for students to become productive members of society." Children UP supports post-primary scholarships in northern Uganda starting with Senior 1 students. who, scored in Division 1 and 2 in the Primary Leaving Exam. In the 2023 school year we actively mentoring 50 student beneficiaries: 40 secondary students including 6 new Senior 1 students and 10 higher level students. Our two-tiered mentoring program is our most important support for students throughout their educational journey. Tuition, fees, room and board, books, supplies mobile technology and transportation are provided. Students can be renewed annually if they maintain above average grades, follow school rules and actively communicate with our mentors. Children UP selects equal numbers of young women and young men. The Board requires a $6,000 reserve be available as a new student is invited into Senior 1 so that funds for 6 years of support are assured.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Professionals assisting Children UP include a bookkeeper who reviews and reconciles the monthly accounts and an Edward Jones financial adviser.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Other administrative expenses include E&O Insurance, Workers' Comp. Insurance, Internet fees, supplies, state compliance fees, banking and credit card fees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3$128 VISA payable after the end of fiscal year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4$128 Visa payable due after the end of the fiscal year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5In 2023 Children UP has a part-time Director who oversees operations of volunteer board members and supporters in the USA and staff in Uganda. Children UP supports Uganda post-primary education in the districts of Gulu, Nwoya, Amuru and Omoro. Children UP builds the funds to support the students for six years before inviting students into the program. Equal numbers of young men and women are invited who have high scores in the seventh grade national leaving exams, been recommended by their teachers as having a thirst for knowledge and would benefit from financial support. Secondary boarding schools are carefully selected. School mentors and staff mentors provide academic and socio/emotional support. Cost sharing is an option for qualified higher level students. Students can be annually renewed base on grades, conduct and communication with mentors. Our mission is to provide students with the skills they need to become productive members of their society.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6All ChildrenUP Board members volunteer their time, resources and expertise with no compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Elizabeth Laliberte holds the most recent two years of Children UP financial records. Michael Lynch archives the remaining back years of Children UP records. Contact Children UP address for further details.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 13
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part III, Line (28-31)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part IV
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990-EZ, Part V, Line 42a
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Novella Ferreri
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum07739102990
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-09-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHILDREN UP
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
ReturnHeader/Filer/EIN0710134556
ReturnHeader/Filer/PhoneNum07739102990
ReturnHeader/Filer/USAddress/AddressLine1Txt0108 N Myrtle St
ReturnHeader/Filer/USAddress/CityNm0Elmhurst
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd0601262625
ReturnHeader/Form8822BAttachedInd0X
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/ReturnTs02024-09-27T12:14:49-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.36$0.00$5.36$1.63$1.42$0.21
2024Detailed filing. Detailed filing data is available for this year.$4.89$0.00$4.89$1.58$1.42$0.16
2023Detailed filing. Detailed filing data is available for this year.$4.77$0.05$4.73$1.30$1.35$0.05
2022Detailed filing. Detailed filing data is available for this year.$4.77$0.00$4.77$1.26$0.74$0.52
2021Summary only. Only limited summary data is available for this year.$4.42$0.00$1.00$0.53$0.46
2020Summary only. Only limited summary data is available for this year.$3.75$0.00$0.89$0.55$0.34
2019Summary only. Only limited summary data is available for this year.$3.41$0.00$1.09$0.56$0.53
2018Summary only. Only limited summary data is available for this year.$2.87$0.00$0.70$0.42$0.28
2017Summary only. Only limited summary data is available for this year.$0.00$0.00$0.66$0.29$0.37
2016Summary only. Only limited summary data is available for this year.$2.28$0.05$0.47$0.34$0.13
2015Summary only. Only limited summary data is available for this year.$2.09$0.00$0.74$0.32$0.42
2014Summary only. Only limited summary data is available for this year.$1.68$0.00$0.48$0.26$0.21
2013Summary only. Only limited summary data is available for this year.$1.47$0.00$0.61$0.16$0.44
2012Summary only. Only limited summary data is available for this year.$1.02$0.00$0.58$0.16$0.42