Civic Intelligence

Over Under Initiative Inc

990 • Fiscal year 2022 • EIN 84-1970687

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 06, 2023

Organization ProfileWWW.OVERUNDERINITIATIVE.ORG
440 Kent Ave 2ABrooklyn, NY 11249

(951) 294-0487

Siviq Scores

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

Liabilities / Assets

96th percentile

1.59x

Higher debt load relative to assets than 96% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

92nd percentile

0.55x

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

62nd percentile

13%

Higher net margin than 62% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

92nd percentile

$48,000

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 23.9% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

93rd percentile

126%

Faster asset growth than 93% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

85th percentile

109%

Faster revenue growth than 85% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets96th percentile

Assets

Up

$69,486

Up $38,736 (+126%) from 2021

Net Assets

Up

-$40,651

Up $26,191 (+39%) from 2021

Liabilities

Up

$110,137

Up $12,545 (+13%) from 2021

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin62nd percentile

Revenue

Up

$200,980

Up $104,827 (+109%) from 2021

Expenses

Up

$174,788

Up $53,380 (+44%) from 2021

Net Income

Up

$26,192

Up $51,447 (+204%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth93rd percentile

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

$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

2022

Assets$69,486
Liabilities$110,137
Net Assets-$40,651
Open 2022 Filing

Operations Trend

Revenue Growth85th percentile

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$200,980
Expenses$174,788
Net Income$26,192
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 6, 2023
Return Version
2022v5.0
Gross Receipts
$200,980
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$97,500$97,500→ $0
Cash and Non-Interest-Bearing Accounts$30,750$64,292▲ $33,542
Prepaid Expenses and Deferred Charges-$5,194-
Total Assets$30,750$69,486▲ $38,736
Liabilities
Accounts Payable and Accrued Expenses$92$12,637▲ $12,545
Total Liabilities$97,592$110,137▲ $12,545
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-66,842$-40,650▲ $26,192
Total Net Assets Fund Balance$-66,842$-40,650▲ $26,192
Total Liabilities and Net Assets / Fund Balance$30,750$69,487▲ $38,737
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleBaseTotal
Joshua DeanSecretary/tr$48,000$48,000

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$200,980
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$200,980
Change in Net Assets
$26,192
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$122,798
Salaries, Compensation, and Employee Benefits$51,990
Total Fundraising Expense$859
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$48,000-$48,000
Fees for Services Accounting-$6,150-$6,150
Payroll Taxes-$3,990-$3,990
Travel-$3,332-$3,332
Advertising-$3,033-$3,033
Information Technology-$2,890-$2,890
Fees for Services Legal-$1,773-$1,773
Office Expenses-$1,082-$1,082
Insurance-$956-$956
Other Expenses$102,147$74$859$74
Total Functional Expenses$102,147$71,782$859$174,788
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$97,500$97,500→ $0
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
2023-11-06

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.”

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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.
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IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt030750
IRS990/TotalAssetsEOYAmt069486
IRS990/TotalAssetsGrp/BOYAmt030750
IRS990/TotalAssetsGrp/EOYAmt069486
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0200980
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0859
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt071782
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0102147
IRS990/TotalFunctionalExpensesGrp/TotalAmt0174788
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt097592
IRS990/TotalLiabilitiesEOYAmt0110137
IRS990/TotalLiabilitiesGrp/BOYAmt097592
IRS990/TotalLiabilitiesGrp/EOYAmt0110137
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-66842
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-40650
IRS990/TotalProgramServiceExpensesAmt0102147
IRS990/TotalReportableCompFromOrgAmt048000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0200980
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt030750
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt069487
IRS990/TravelGrp/ManagementAndGeneralAmt03332
IRS990/TravelGrp/TotalAmt03332
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0850 PACIFIC ST
IRS990/USAddress/AddressLine2Txt0345
IRS990/USAddress/CityNm0STAMFORD
IRS990/USAddress/StateAbbreviationCd0CT
IRS990/USAddress/ZIPCd006902
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.OVERUNDERINITIATIVE.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSHUA DEAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09512940487
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-06
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/PreparationDt02023-11-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL C LEFKOWITZ
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-11-06T10:59:03-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOSHUA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DEAN
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$69,486
Liabilities
$110,137
Net assets
-$40,651
Revenue
$200,980
Expenses
$174,788
Net income
$26,192
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