Civic Intelligence

Over Under Initiative Inc

EIN 84-1970687 • 501(c)3 • Brooklyn, NY

Profile

Over under initiative is dedicated to increasing access to sport in urban neighborhoods by converting public basketball courts and blacktops into multi-sport spaces. We believe accessibility to sport is the most impactful way communities can address the health crisis kids in the united states are facing. The benefits of a childhood filled with sports should be a right for all and not a priveledge for a few.

440 Kent Ave 2ABrooklyn, NY 11249

www.overunderinitiative.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

92nd percentile

0.56x

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

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

Net Margin

38th percentile

-3.9%

Higher net margin than 38% of similar nonprofits.

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

Top Officer Pay

97th percentile

$46,000

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 47.8% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

9th percentile

-100%

Faster asset growth than 9% of similar nonprofits.

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

Revenue Growth

27th percentile

-27%

Faster revenue growth than 27% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $18,187 (-100%) from 2023

Liabilities

Down

$83,831

Down $12,419 (-13%) from 2023

Net Assets

Down

-$83,831

Down $5,768 (-7.4%) from 2023

Operations
Liabilities / Revenue92nd percentileNet Margin38th percentile

Revenue

Down

$149,793

Down $54,634 (-27%) from 2023

Expenses

Down

$155,560

Down $86,280 (-36%) from 2023

Net Income

Up

-$5,767

Up $31,646 (+85%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth9th percentile

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

$150K$100K$50K$0-$50K-$100KAssets 2019: $35,308Liabilities 2019: $50,000Net Assets 2019: -$14,6922019Assets 2020: $5,913Liabilities 2020: $47,500Net Assets 2020: -$41,5872020Assets 2021: $30,750Liabilities 2021: $97,592Net Assets 2021: -$66,8422021Assets 2022: $69,486Liabilities 2022: $110,137Net Assets 2022: -$40,6512022Assets 2023: $18,187Liabilities 2023: $96,250Net Assets 2023: -$78,0632023Assets 2024: $0Liabilities 2024: $83,831Net Assets 2024: -$83,8312024

Highlighted filing

2024

Assets$0
Liabilities$83,831
Net Assets-$83,831
Open 2024 Filing

Operations Trend

Revenue Growth27th percentile

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

$300K$200K$100K$0-$100KRevenue 2019: $96,122Expenses 2019: $110,814Net Income 2019: -$14,6922019Revenue 2020: $90,168Expenses 2020: $127,010Net Income 2020: -$36,8422020Revenue 2021: $96,153Expenses 2021: $121,408Net Income 2021: -$25,2552021Revenue 2022: $200,980Expenses 2022: $174,788Net Income 2022: $26,1922022Revenue 2023: $204,427Expenses 2023: $241,840Net Income 2023: -$37,4132023Revenue 2024: $149,793Expenses 2024: $155,560Net Income 2024: -$5,7672024

Highlighted filing

2024

Revenue$149,793
Expenses$155,560
Net Income-$5,767
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$0
Liabilities
$83,831
Net assets
-$83,831
Revenue
$149,793
Expenses
$155,560
Net income
-$5,767
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.84$0.84$1.50$1.56$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.18$0.96$0.78$2.04$2.42$0.37
2022Detailed filing. Detailed filing data is available for this year.$0.69$1.10$0.41$2.01$1.75$0.26
2021Detailed filing. Detailed filing data is available for this year.$0.31$0.98$0.67$0.96$1.21$0.25
2020Detailed filing. Detailed filing data is available for this year.$0.06$0.48$0.42$0.90$1.27$0.37
2019Summary only. Only limited summary data is available for this year.$0.35$0.50$0.15$0.96$1.11$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.0
Gross Receipts
$149,793
Mission and Program Overview

Mission

Over under initiative is dedicated to increasing access to sport in urban neighborhoods by converting public basketball courts and blacktops into multi-sport spaces. We believe accessibility to sport is the most impactful way communities can address the health crisis kids in the united states are facing. The benefits of a childhood filled with sports should be a right for all and not a priveledge for a few.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$96,000$83,831▼ $12,169
Cash and Non-Interest-Bearing Accounts$18,186--
Total Assets$18,186$0▼ $18,186
Liabilities
Accounts Payable and Accrued Expenses$250--
Total Liabilities$96,250$83,831▼ $12,419
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-78,064$-83,831▼ $5,767
Total Net Assets Fund Balance$-78,064$-83,831▼ $5,767
Total Liabilities and Net Assets / Fund Balance$18,186$0▼ $18,186
Compensation and Service Providers
Top Officer Pay97th percentile

Board Members and Trustees

NameTitle
Charles StillitanoDirector
Franklin LeonardDirector
MARTIN B O'CONNOR JRDirector
Mark KirbyDirector
Theresa TranDirector
Kyle MartinoDirector / P
Joshua DeanSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$29,113
Program Service Revenue
$120,680
Investment Income
$0
Other Revenue
$0
All Other Contributions
$29,113
Change in Net Assets
$-5,767
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$133,683
Salaries, Compensation, and Employee Benefits$21,877
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$20,000-$20,000
Fees for Services Accounting-$11,400-$11,400
Office Expenses$3,010--$3,010
Advertising$2,556--$2,556
Payroll Taxes-$1,877-$1,877
Other Expenses$115,907$7-$7
Total Functional Expenses$121,473$34,087$0$155,560
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

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$96,000$83,831▼ $12,169
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
Yes
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, Page 6, Part VI, Line 11B

“Explanation: the form 990 is prepared by an outsourced accountant and reviewed by the organization's board. The final 990 is provided to all members of the governing body prior to filing with the irs.”

Form 990, Page 6, Part VI, Line 12C

“Explanation: the conflict of interest policy covers all members of the governing body and employees of the organization. Covered persons are required to disclose any potential and actual conflicts on an annual basis to the board of directors for review and determination of whether any actual conflict exists and the appropriate action to be taken.”

Form 990, Page 6, Part VI, Line 15A

“Explanation: the executive director's compensation is reviewed and approved by the other board members through the use of comparable data of similar situated organizations.”

Form 990, Page 6, Part VI, Line 19

“Explanation: the organization's governing documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Over Under Initiative Inc
EIN
84-1970687
Phone
9512940487
Address
440 KENT AVE 2A, BROOKLYN, NY 11249

Signing Officer

Name
Joshua Dean
Title
Secretary/treasurer
Phone
9512940487
Signed
2025-11-13

Organization Details

Principal Officer
Kyle Martino
Formed
2019
Legal Domicile
Ct
Voting Board Members
7
Independent Board Members
7
Employees
1

Preparer

Firm
Accountantsadvisorsmichael C Lefkowitz
Address
1451 DIEMAN LANE, EAST MEADOW, NY 11554-4821
Preparer
Michael C Lefkowitz
Phone
5164812803
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Over under initiative is dedicated to increasing access to sport in urban neighborhoods by converting public basketball courts and blacktops into multi-sport spaces. We believe accessibility to sport is the most impactful way communities can address the health crisis kids in the united states are facing. The benefits of a childhood filled with sports should be a right for all and not a priveledge for a few.”

Raw XML Appendix322 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0250
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0OVER UNDER INITIATIVE IS DEDICATED TO INCREASING ACCESS TO SPORT IN URBAN NEIGHBORHOODS BY CONVERTING PUBLIC BASKETBALL COURTS AND BLACKTOPS INTO MULTI-SPORT SPACES. WE BELIEVE ACCESSIBILITY TO SPORT IS THE MOST IMPACTFUL WAY COMMUNITIES CAN ADDRESS THE HEALTH CRISIS KIDS IN THE UNITED STATES ARE FACING. THE BENEFITS OF A CHILDHOOD FILLED WITH SPORTS SHOULD BE A RIGHT FOR ALL AND NOT A PRIVELEDGE FOR A FEW.
IRS990/AdvertisingGrp/ProgramServicesAmt02556
IRS990/AdvertisingGrp/TotalAmt02556
IRS990/AllOtherContributionsAmt029113
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BooksInCareOfDetail/PersonNm0JOSHUA DEAN
IRS990/BooksInCareOfDetail/PhoneNum09512940487
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0440 KENT AVE 2A
IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt0440 KENT AVE 2A
IRS990/BooksInCareOfDetail/USAddress/CityNm0BROOKLYN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd011249
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt018186
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractTerminationInd0X
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt029113
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0133683
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0120680
IRS990/CYRevenuesLessExpensesAmt0-5767
IRS990/CYSalariesCompEmpBnftPaidAmt021877
IRS990/CYTotalExpensesAmt0155560
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0149793
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0INSTALLATION OF A SUBTERRANEAN GOAL SYSTEM THAT TRANSFORMS AN AVERAGE COURT INTO A MULTI-SPORT SURFACE.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0115907
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt011400
IRS990/FeesForServicesAccountingGrp/TotalAmt011400
IRS990/FinalReturnInd0X
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0KYLE MARTINO
IRS990/Form990PartVIISectionAGrp/PersonNm1MARK KIRBY
IRS990/Form990PartVIISectionAGrp/PersonNm2MARTIN B O'CONNOR JR
IRS990/Form990PartVIISectionAGrp/PersonNm3JOSHUA DEAN
IRS990/Form990PartVIISectionAGrp/PersonNm4THERESA TRAN
IRS990/Form990PartVIISectionAGrp/PersonNm5CHARLES STILLITANO
IRS990/Form990PartVIISectionAGrp/PersonNm6FRANKLIN LEONARD
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR / P
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02019
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0149793
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CT
IRS990/LoanOutstandingInd0true
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt096000
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt083831
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0OVER UNDER INITIATIVE IS DEDICATED TO INCREASING ACCESS TO SPORT IN URBAN NEIGHBORHOODS BY CONVERTING PUBLIC BASKETBALL COURTS AND BLACKTOPS INTO MULTI-SPORT SPACES. WE BELIEVE ACCESSIBILITY TO SPORT IS THE MOST IMPACTFUL WAY COMMUNITIES CAN ADDRESS THE HEALTH CRISIS KIDS IN THE UNITED STATES ARE FACING. THE BENEFITS OF A CHILDHOOD FILLED WITH SPORTS SHOULD BE A RIGHT FOR ALL AND NOT A PRIVELEDGE FOR A FEW.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-78064
IRS990/NetAssetsOrFundBalancesEOYAmt0-83831
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-78064
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-83831
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt03010
IRS990/OfficeExpensesGrp/TotalAmt03010
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0FABRICATING
IRS990/OtherExpensesGrp/Desc1PAYROLL PROCESING FEES
IRS990/OtherExpensesGrp/Desc2BANK CHARGES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0803
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt17
IRS990/OtherExpensesGrp/ProgramServicesAmt0115907
IRS990/OtherExpensesGrp/TotalAmt0115907
IRS990/OtherExpensesGrp/TotalAmt1803
IRS990/OtherExpensesGrp/TotalAmt27
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt020000
IRS990/OtherSalariesAndWagesGrp/TotalAmt020000
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01877
IRS990/PayrollTaxesGrp/TotalAmt01877
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0KYLE MARTINO
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0120680
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0120680
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt05566
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0204427
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0189748
IRS990/PYRevenuesLessExpensesAmt0-37413
IRS990/PYSalariesCompEmpBnftPaidAmt052092
IRS990/PYTotalExpensesAmt0241840
IRS990/PYTotalRevenueAmt0204427
IRS990/ReconcilationRevenueExpnssAmt0-5767
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0120680
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 20,693
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt029113
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0204427
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0200980
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt096153
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt069475
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0600148
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0120680
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt020693
IRS990ScheduleA/OtherIncome170Grp/TotalAmt020693
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.73970
IRS990ScheduleA/PublicSupportPY170Pct00.78260
IRS990ScheduleA/PublicSupportTotal170Amt0459248
IRS990ScheduleA/SubstantialContributorsTotAmt0140900
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt029113
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0204427
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0200980
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt096153
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt069475
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0600148
IRS990ScheduleA/TotalSupportAmt0620841
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt083831
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0START UP
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt050000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0KYLE MARTINO
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0FOUNDER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt083831
IRS990ScheduleN/AssetsDistributedInd0false
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0false
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0false
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OVER UNDER INITIATIVE IS DEDICATED TO INCREASING ACCESS TO SPORT IN URBAN NEIGHBORHOODS BY CONVERTING PUBLIC BASKETBALL COURTS AND BLACKTOPS INTO MULTI-SPORT SPACES. WE BELIEVE ACCESSIBILITY TO SPORT IS THE MOST IMPACTFUL WAY COMMUNITIES CAN ADDRESS THE HEALTH CRISIS KIDS IN THE UNITED STATES ARE FACING. THE BENEFITS OF A CHILDHOOD FILLED WITH SPORTS SHOULD BE A RIGHT FOR ALL AND NOT A PRIVELEDGE FOR A FEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPLANATION: THE FORM 990 IS PREPARED BY AN OUTSOURCED ACCOUNTANT AND REVIEWED BY THE ORGANIZATION'S BOARD. THE FINAL 990 IS PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXPLANATION: THE CONFLICT OF INTEREST POLICY COVERS ALL MEMBERS OF THE GOVERNING BODY AND EMPLOYEES OF THE ORGANIZATION. COVERED PERSONS ARE REQUIRED TO DISCLOSE ANY POTENTIAL AND ACTUAL CONFLICTS ON AN ANNUAL BASIS TO THE BOARD OF DIRECTORS FOR REVIEW AND DETERMINATION OF WHETHER ANY ACTUAL CONFLICT EXISTS AND THE APPROPRIATE ACTION TO BE TAKEN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EXPLANATION: THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED AND APPROVED BY THE OTHER BOARD MEMBERS THROUGH THE USE OF COMPARABLE DATA OF SIMILAR SITUATED ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EXPLANATION: THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0true
IRS990/TotalAssetsBOYAmt018186
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt018186
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt029113
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt034087
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0121473
IRS990/TotalFunctionalExpensesGrp/TotalAmt0155560
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt096250
IRS990/TotalLiabilitiesEOYAmt083831
IRS990/TotalLiabilitiesGrp/BOYAmt096250
IRS990/TotalLiabilitiesGrp/EOYAmt083831
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-78064
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-83831
IRS990/TotalOtherProgSrvcExpenseAmt05566
IRS990/TotalProgramServiceExpensesAmt0121473
IRS990/TotalProgramServiceRevenueAmt0120680
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0120680
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0149793
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt018186
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0850 PACIFIC ST APT 345
IRS990/USAddress/CityNm0STAMFORD
IRS990/USAddress/StateAbbreviationCd0CT
IRS990/USAddress/ZIPCd006902
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.OVERUNDERINITIATIVE.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSHUA DEAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09512940487
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OVER UNDER INITIATIVE INC
ReturnHeader/Filer/BusinessNameControlTxt0OVER
ReturnHeader/Filer/EIN0841970687
ReturnHeader/Filer/PhoneNum09512940487
ReturnHeader/Filer/USAddress/AddressLine1Txt0440 KENT AVE 2A
ReturnHeader/Filer/USAddress/CityNm0BROOKLYN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011249
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0112520002
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ACCOUNTANTSADVISORSMICHAEL C LEFKOWITZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01451 DIEMAN LANE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EAST MEADOW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0115544821
ReturnHeader/PreparerPersonGrp/PhoneNum05164812803
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL C LEFKOWITZ
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-01-10T12:38:59-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.