Civic Intelligence

Shifting Gears United Inc

EIN 84-3056108 • 501(c)3 • Tequesta, FL

Profile

Provide adaptive sports prgrams, equipment, coaching, training,and facilitation of educational clinics. Sgu gives back to the community by volunteering for various events, projects, that focus on feeding our community and food drives.

177 US Highway One 1NTequesta, FL 33469

shiftinggearsunited.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

80th percentile

0.12x

Higher debt load relative to assets than 80% of similar nonprofits.

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

Liabilities / Revenue

85th percentile

0.16x

Higher debt load relative to revenue than 85% of similar nonprofits.

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

Net Margin

85th percentile

36%

Higher net margin than 85% of similar nonprofits.

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

Top Officer Pay

95th percentile

$36,000

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 34.6% of source-year revenue.

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

Asset Growth

75th percentile

19%

Faster asset growth than 75% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2024

Revenue Growth

55th percentile

2.5%

Faster revenue growth than 55% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2024

Balance Sheet
Liabilities / Assets80th percentile

Assets

Up

$140,628

Up $54,930 (+64%) from 2023

Liabilities

$16,993

No earlier filing loaded for comparison.

Net Assets

Up

$123,635

Up $37,937 (+44%) from 2023

Operations
Liabilities / Revenue85th percentileNet Margin85th percentile

Revenue

Down

$103,964

Down $56,306 (-35%) from 2023

Expenses

Down

$66,027

Down $147,689 (-69%) from 2023

Net Income

Up

$37,937

Up $91,383 (+171%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth75th percentile

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

$150K$100K$50K$0Assets 2020: $45,536Net Assets 2020: $45,5362020Assets 2021: $84,419Net Assets 2021: $84,4192021Assets 2022: $139,144Net Assets 2022: $139,1442022Assets 2023: $85,698Net Assets 2023: $85,6982023Assets 2024: $140,628Liabilities 2024: $16,993Net Assets 2024: $123,6352024

Highlighted filing

2024

Assets$140,628
Liabilities$16,993
Net Assets$123,635
Open 2024 Filing

Operations Trend

Revenue Growth55th percentile

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

$300K$200K$100K$0-$100KRevenue 2020: $76,562Expenses 2020: $31,026Net Income 2020: $45,5362020Revenue 2021: $96,632Expenses 2021: $57,983Net Income 2021: $38,6492021Revenue 2022: $111,415Expenses 2022: $63,922Net Income 2022: $47,4932022Revenue 2023: $160,270Expenses 2023: $213,716Net Income 2023: -$53,4462023Revenue 2024: $103,964Expenses 2024: $66,027Net Income 2024: $37,9372024

Highlighted filing

2024

Revenue$103,964
Expenses$66,027
Net Income$37,937
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$140,628
Liabilities
$16,993
Net assets
$123,635
Revenue
$103,964
Expenses
$66,027
Net income
$37,937
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.41$0.17$1.24$1.04$0.66$0.38
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.86$1.60$2.14$0.53
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$1.39$1.11$0.64$0.47
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.84$0.97$0.58$0.39
2020Detailed filing. Detailed filing data is available for this year.$0.46$0.46$0.77$0.31$0.46
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 15, 2025
Return Version
2024v5.2
Gross Receipts
$103,964
Mission and Program Overview

Mission

Provide adaptive sports to our wounded veterans and our physically challenged community. Empower and enable the disabled community to train and participate in main stream sports. Educate and inspire values of respect, fairness, honesty, and community. We build independence, self confidence, and camaraderie

Provide adaptive sports prgrams, equipment, coaching, training,and facilitation of educational clinics. Sgu gives back to the community by volunteering for various events, projects, that focus on feeding our community and food drives.

Program Services

DescriptionGrantsExpenses
PROVIDED ADAPTIVE SPORTS TO OUR WOUNDED VETERANS$0$66,027
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
HARRY KAPINOWSKIDirector Of OperationFT$36,000-$36,000
JACQUELINE W KAPINOWSKIPresidentFT$0--
FRANCINE PRESCOTTMember-$0--
LAYLA ELSHIMYMember-$0--
CHRISTINE FORDMember-$0--
Filing and Contact Details

Filer

Filer Name
Shifting Gears United Inc
EIN
84-3056108
Phone
5618318887
Address
177 US HIGHWAY ONE 1N, TEQUESTA, FL 33469

Signing Officer

Name
Jacqueline W Kapinowski
Title
President
Phone
5618318887
Signed
2025-10-15
Discuss with paid preparer
Yes

Preparer

Firm
Perkins Dexter Sinopoli & Hamm Pc
Address
501 W PRES GEORGE BUSH HWY STE 130, RICHARDSON, TX 75080
Preparer
D Aaron Turley CPA
Phone
9726699730
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8 - Other Revenue

“Description: other revenue. Amount: 35,744. Description: interest income. Amount: 196. Total to form 990-ez, line 8: 35,940.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: website maintenance. Amount: 99. Description: event expenses. Amount: 1,916. Description: operation expenses. Amount: 13,984. Description: program expenses. Amount: 3,354. Description: penalties . Amount: 5,571. Total to form 990-ez, line 16: 24,924.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: loan from member. Beg. Of year amount: 0. End of year amount: 16,993.”

Raw XML Appendix182 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
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt436000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JACQUELINE W KAPINOWSKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1FRANCINE PRESCOTT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LAYLA ELSHIMY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CHRISTINE FORD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4HARRY KAPINOWSKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR OF OPERATION
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt024924
IRS990EZ/OtherRevenueTotalAmt035940
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE ADAPTIVE SPORTS PRGRAMS, EQUIPMENT, COACHING, TRAINING,AND FACILITATION OF EDUCATIONAL CLINICS. SGU GIVES BACK TO THE COMMUNITY BY VOLUNTEERING FOR VARIOUS EVENTS, PROJECTS, THAT FOCUS ON FEEDING OUR COMMUNITY AND FOOD DRIVES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDED ADAPTIVE SPORTS TO OUR WOUNDED VETERANS
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt066027
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt036000
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt016993
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt066027
IRS990EZ/TotalProgramServiceExpensesAmt066027
IRS990EZ/TotalRevenueAmt0103964
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0HTTPS://SHIFTINGGEARSUNITED.ORG/
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt068024
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt083818
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt085898
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0395458
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0196
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt01000
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0196
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IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt0396678
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt068024
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0158718
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt016993
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0CASH FLOW ASSISTANCE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt016993
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0JACQUELINE W KAPINOWSKI
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/TotalBalanceDueAmt016993
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: OTHER REVENUE. AMOUNT: 35,744. DESCRIPTION: INTEREST INCOME. AMOUNT: 196. TOTAL TO FORM 990-EZ, LINE 8: 35,940.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: WEBSITE MAINTENANCE. AMOUNT: 99. DESCRIPTION: EVENT EXPENSES. AMOUNT: 1,916. DESCRIPTION: OPERATION EXPENSES. AMOUNT: 13,984. DESCRIPTION: PROGRAM EXPENSES. AMOUNT: 3,354. DESCRIPTION: PENALTIES . AMOUNT: 5,571. TOTAL TO FORM 990-EZ, LINE 16: 24,924.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: LOAN FROM MEMBER. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 16,993.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JACQUELINE W KAPINOWSKI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05618318887
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHIFTING GEARS UNITED INC
ReturnHeader/Filer/BusinessNameControlTxt0SHIF
ReturnHeader/Filer/EIN0843056108
ReturnHeader/Filer/PhoneNum05618318887
ReturnHeader/Filer/USAddress/AddressLine1Txt0177 US HIGHWAY ONE 1N
ReturnHeader/Filer/USAddress/CityNm0TEQUESTA
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RICHARDSON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd075080
ReturnHeader/PreparerPersonGrp/PhoneNum09726699730
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0D AARON TURLEY CPA
ReturnHeader/ReturnTs02025-10-15T17:59:46-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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