Liabilities / Assets
51st percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 99-1946380 • Greenville, SC
Profile
See Attached Statement 02
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
51st percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
52nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
47th percentile
Higher net margin than 47% of similar nonprofits.
Top Officer Pay
69th percentile
Higher top officer pay than 69% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
$4,606
No earlier filing loaded for comparison.
Liabilities
$0
No earlier filing loaded for comparison.
Net Assets
$4,606
No earlier filing loaded for comparison.
Revenue
$95,632
No earlier filing loaded for comparison.
Expenses
$91,026
No earlier filing loaded for comparison.
Net Income
$4,606
No earlier filing loaded for comparison.
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
See Attached Statement 02
| Description | Grants | Expenses |
|---|---|---|
| Served 45 students in after school program, 66 students in theater program, and 150 students in summer camps. | - | $79,572 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Joanna Puello | Founder | - | $0 | - | - |
“This amended return corrects the functional classification of expenses. Certain Management and General Expenses (administrative expense)s were inadvertently reported as program service expenses on the originaly filed Form 990-EZ. This amendment reclassifies those amounts and updates: Part III Line 28a from $91,026 to $79,572 thus updating Line 32 from $91,026 to $79,572 as well.”
“Description AmountAdvertising 525Supplies 19,074Payment Processing 2,805Computer Expense 171Dues & Subscriptions 38Insurance 3,221Office Expense 1,566Auto Expense 1,011Banking Fees 276Refunds 111Miscellanous Expense 3,825”
“World Upside Down is a vibrant nonprofit arts studio in Greenville, South Carolina. Our mission is to make the arts accessible, inclusive, and inspiring for all ages and abilities. As a 501(c)(3) organization, we offer a diverse range of programs that blend creativity through music, dance, theater, and visual arts.”
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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|---|---|---|
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| IRS990EZ/AmendedReturnInd | 0 | X |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Elevate CPA LLC dba Elevate SC CPA |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8642091074 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 20 Fairmont Dr |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Greenville |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 29605 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 4606 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 4500 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 4606 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 41308 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
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| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 4606 |
| IRS990EZ/GrossReceiptsAmt | 0 | 95632 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 4606 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 4606 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 17095 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Joanna Puello |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Founder |
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| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 32623 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | See Attached Statement 02 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 91132 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Served 45 students in after school program, 66 students in theater program, and 150 students in summer camps. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 79572 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
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| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 91026 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 79572 |
| IRS990EZ/TotalRevenueAmt | 0 | 95632 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 95632 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 95632 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 95632 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 95632 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 95632 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 95632 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 95632 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | This amended return corrects the functional classification of expenses. Certain Management and General Expenses (administrative expense)s were inadvertently reported as program service expenses on the originaly filed Form 990-EZ. This amendment reclassifies those amounts and updates: Part III Line 28a from $91,026 to $79,572 thus updating Line 32 from $91,026 to $79,572 as well. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description AmountAdvertising 525Supplies 19,074Payment Processing 2,805Computer Expense 171Dues & Subscriptions 38Insurance 3,221Office Expense 1,566Auto Expense 1,011Banking Fees 276Refunds 111Miscellanous Expense 3,825 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | World Upside Down is a vibrant nonprofit arts studio in Greenville, South Carolina. Our mission is to make the arts accessible, inclusive, and inspiring for all ages and abilities. As a 501(c)(3) organization, we offer a diverse range of programs that blend creativity through music, dance, theater, and visual arts. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Amended return information |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part III response or note to any other line in Part III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | false |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOANNA J PUELLO |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Founder |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8643263968 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-03-09 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | World Upside Down SC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WORL |
| ReturnHeader/Filer/EIN | 0 | 991946380 |
| ReturnHeader/Filer/InCareOfNm | 0 | % Joanna J Puello |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1200 Woodruff Rd Suite H7 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Greenville |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 29607 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 332638942 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Elevate SC CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO Box 8431 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Greenville |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 29604 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8642091074 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-03-27 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ANDREW HARDIN |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2026-03-27T12:59:50-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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