Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
Over Under Initiative Inc
990EZ • Fiscal year 2021 • EIN 84-1970687
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
3.17x
Liabilities / Revenue
94th percentile
Higher debt load relative to revenue than 94% of similar nonprofits.
Net Margin
16th percentile
Higher net margin than 16% of similar nonprofits.
Top Officer Pay
91st percentile
Higher top officer pay than 91% of similar nonprofits.
Top officer pay equals 47.8% of source-year revenue.
Asset Growth
97th percentile
Faster asset growth than 97% of similar nonprofits.
Revenue Growth
52nd percentile
Faster revenue growth than 52% of similar nonprofits.
Balance Sheet
Assets
Up$30,750
Up $24,837 (+420%) from 2020
Net Assets
Down-$66,842
Down $25,255 (-61%) from 2020
Liabilities
Up$97,592
Up $50,092 (+105%) from 2020
Revenue And Expenses
Revenue
Up$96,153
Up $5,985 (+6.6%) from 2020
Expenses
Down$121,408
Down $5,602 (-4.4%) from 2020
Net Income
Up-$25,255
Up $11,587 (+31%) from 2020
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2021 to Dec 31, 2021
- Signed
- Oct 15, 2022
- Return Version
- 2021v4.0
- Gross Receipts
- $96,153
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.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| INSTALLATION OF A SUBTERRANEAN GOAL SYSTEM THAT TRANSFORMS AN AVERAGE COURT INTO A MULTI-SPORT SURFACE. | - | $42,207 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JOSHUA DEAN | Secretary/Tr | FT | $46,000 | - | $46,000 |
| KYLE MARTINO | Director / P | - | $0 | - | - |
| MARK KIRBY | Director | - | $0 | - | - |
| WILLIAM STERNS | Director | - | $0 | - | - |
| MARTIN B O'CONNOR JR | Director | - | $0 | - | - |
| KRISTIN M MILLER | Director | - | $0 | - | - |
| THERESA TRAN | Director | - | $0 | - | - |
| CHARLES STILLITANO | Director | - | $0 | - | - |
| FRANKLIN LEONARD | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Over Under Initiative Inc
- EIN
- 84-1970687
- Phone
- 9512940487
- Address
- 440 KENT AVE 2A, BROOKLYN, NY 11249-5928
Signing Officer
- Name
- Joshua Dean
- Title
- Secretary/treasurer
- Phone
- 9512940487
- Signed
- 2022-10-15
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-ez, Part I, Line 16
“Expenses office 1,005 information technology 2,699 travel 206 insurance 347 fabricating 42,207 fundraising expenses 4,785 payroll processing fees 546 bank charges 423 total 52,218”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 0 92 loans from officers 47,500 97,500”
Form 990-ez, Part III
“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 Appendix168 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/AddressChangeInd | 0 | X |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | JOSHUA DEAN |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9512940487 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 440 KENT AVE 2A |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt | 0 | 440 KENT AVE 2A |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | BROOKLYN |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 11249 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 5913 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 30750 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 96153 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -25255 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 19145 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 5913 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 30750 |
| IRS990EZ/GrossReceiptsAmt | 0 | 96153 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LoansToFromOfficersAmt | 0 | 97500 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | true |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -41587 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -66842 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -41587 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -66842 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 46000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | KYLE MARTINO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MARK KIRBY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | WILLIAM STERNS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MARTIN B O'CONNOR JR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | KRISTIN M MILLER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | JOSHUA DEAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | THERESA TRAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | CHARLES STILLITANO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | FRANKLIN LEONARD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | DIRECTOR / P |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | SECRETARY/TR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 52218 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | 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. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | INSTALLATION OF A SUBTERRANEAN GOAL SYSTEM THAT TRANSFORMS AN AVERAGE COURT INTO A MULTI-SPORT SURFACE. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 42207 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 50045 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 47500 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 97592 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 121408 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 42207 |
| IRS990EZ/TotalRevenueAmt | 0 | 96153 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.OVERUNDERINITIATIVE.ORG |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | OTHER INCOME 20,693 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART II, LINE 10 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 96153 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 69475 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 96122 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 261750 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 20693 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 20693 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 212644 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 49106 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 96153 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 69475 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 96122 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 261750 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 282443 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 97500 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | START UP |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 50000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | KYLE MARTINO |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | FOUNDER |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | true |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 97500 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES OFFICE 1,005 INFORMATION TECHNOLOGY 2,699 TRAVEL 206 INSURANCE 347 FABRICATING 42,207 FUNDRAISING EXPENSES 4,785 PAYROLL PROCESSING FEES 546 BANK CHARGES 423 TOTAL 52,218 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 92 LOANS FROM OFFICERS 47,500 97,500 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOSHUA DEAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY/TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9512940487 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2022-10-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | OVER UNDER INITIATIVE INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | OVER |
| ReturnHeader/Filer/EIN | 0 | 841970687 |
| ReturnHeader/Filer/PhoneNum | 0 | 9512940487 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 440 KENT AVE 2A |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BROOKLYN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 112495928 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 112520002 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ACCOUNTANTSADVISORSMICHAEL C LEFKOWITZ |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1451 DIEMAN LANE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | EAST MEADOW |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 115544821 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5164812803 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2022-10-20 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MICHAEL C LEFKOWITZ |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2022-10-20T10:27:09-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | JOSHUA |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | DEAN |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2021-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2021-12-31 |
| ReturnHeader/TaxYr | 0 | 2021 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $30,750
- Liabilities
- $97,592
- Net assets
- -$66,842
- Revenue
- $96,153
- Expenses
- $121,408
- Net income
- -$25,255