2024-04-11T15:00:39-05:00 2023-06-30 232896692 BBD LLP 1835 MARKET STREET SUITE 300 PHILADELPHIA PA 19103 990 2022-07-01 236438144 FIRST UP FIRS 2158930130 1608 WALNUT STREET 300 PHILADELPHIA PA 19103 CAROL AUSTIN EXECUTIVE DIRECTOR 2158930130 2024-04-11 1 CAROL AUSTIN 999009999 0 ADAM WATSON P01367206 2155677770 2024-04-11 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CAROL AUSTIN 1608 WALNUT STREET 300 PHILADELPHIA PA 19103 9427228 0 X WWW.FIRSTUP.ORG X 1967 PA EMPOWER AND EQUIP ADULTS INFLUENTIAL IN YOUNG CHILDREN'S LIVES TO POSITIVELY IMPACT EDUCATIONAL AND DEVELOPMENTAL OUTCOMES FOR YOUNG CHILDREN 14 14 39 20 0 0 6126589 9044014 268940 307007 7835 30781 9082 25803 6412446 9407605 240539 269500 0 0 2775607 2736771 0 0 493134 1481223 2108311 4497369 5114582 1915077 4293023 5473150 10598728 321598 1144639 5151552 9454089 WE EMPOWER AND EQUIP EARLY CHILDHOOD PROFESSIONALS, FAMILIES, AND OTHER ADULTS INFLUENTIAL IN YOUNG CHILDREN'S LIVES THROUGH TRAINING, COACHING AND ADVOCATING TO POSITIVELY IMPACT EDUCATIONAL AND DEVELOPMENTAL OUTCOMES FOR YOUNG CHILDREN. 0 0 3160916 99500 263044 QUALITY IMPROVEMENT - FIRST UP PROVIDES TRAINING AND COACHING TO EARLY CHILDHOOD PROGRAMS SEEKING TO IMPROVE THE QUALITY OF THEIR SERVICES. SINCE 1995, FIRST UP HAS ASSISTED OVER 400 CHILD CENTERS AND FAMILY CHILD CARE HOMES IN REACHING STATE (KEYSTONE STARS) OR NATIONAL ACCREDITATION (NAEYC OR NAFCC) STANDARDS. FIRST UP ALSO OFFERS PROFESSIONAL DEVELOPMENT AND CREDIT BEARING COURSE WORK FOR PROFESSIONALS WORKING TO UPGRADE THEIR PROFESSIONAL CREDENTIALS. 560423 140000 PUBLIC POLICY - FIRST UP WORKS TO EXPAND PENNSYLVANIA'S COMMITMENT TO QUALITY CHILD CARE INITIATIVES, WHICH ARE CRITICAL TO THE HEALTHY DEVELOPMENT OF YOUNG CHILDREN, PARTICULARLY THOSE AT RISK FROM THE EFFECTS OF POVERTY. FIRST UP BUILDS CAPACITY AMONG CHILD CARE STAFF FOR LEADERSHIP AND ADVOCACY AND BUILDS STAKEHOLDER ENGAGEMENT AND AWARENESS OF THE IMPORTANCE OF INVESTING IN HIGH QUALITY EARLY EDUCATION. 246872 30000 43963 ANNUAL CONFERENCE - FOR MORE THAN 30 YEARS, FIRST UP HAS SPONSORED A PROFESSIONAL DEVELOPMENT CONFERENCE FOR THE EARLY CHILDHOOD COMMUNITY IN OUR REGION. IN 2023, 414 PARTICIPANTS BENEFITED FROM PRESENTATIONS BY LOCAL AND NATIONAL EXPERTS IN EARLY CARE EDUCATION. EARLY CHILDHOOD PRACTITIONERS CAN EARN PA ACT 48, PA KEYS, KEYSTONE STARS AND SOCIAL WORK CREDITS BY ATTENDING THE CONFERENCE. 3968211 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 164 0 1 39 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 PA X EXECUTIVE DIRECTOR 2158930130 1608 WALNUT STREET SUITE 300 PHILADELPHIA PA 19103 MICHELLE TAGLIALETELA PRESIDENT 2.50 X X 0 0 0 BRIAN MINER SECRETARY 2.50 X X 0 0 0 STEVEN ROSSMAN TREASURER 2.50 X X 0 0 0 KEVIN CAFFERKY DIRECTOR 2.50 X 0 0 0 MICHAEL CIANCHETTA DIRECTOR 2.50 X 0 0 0 CHERIE CROSBY-WEEKS DIRECTOR 2.50 X 0 0 0 SARAH GLASHEEN DIRECTOR (UNTIL 10/2022) 2.50 X 0 0 0 DEB GREEN DIRECTOR 2.50 X 0 0 0 TERRELL GRIER DIRECTOR 2.50 X 0 0 0 JAIME LOKOFF DIRECTOR 2.50 X 0 0 0 JOAN MCCARTHY DIRECTOR (UNTIL 10/2022) 2.50 X 0 0 0 JILL MICHAL DIRECTOR 2.50 X 0 0 0 JOSHUA NIEVES-NAZARIO DIRECTOR (UNTIL 10/2022) 2.50 X 0 0 0 MADDY ROVINSKY DIRECTOR 2.50 X 0 0 0 ANTONIA SINGLETON DIRECTOR 2.50 X 0 0 0 DONALD WARGO DIRECTOR 2.50 X 0 0 0 ROBYN YOUNGER DIRECTOR 2.50 X 0 0 0 CAROL AUSTIN EXECUTIVE DIRECTOR 40.00 X 129832 0 17352 129832 0 17352 1 0 0 0 THE KIMBLE GROUP 1006 DUNCAN AVE YEADON PA 19050 PROGRAM CONSULTUNG 140280 1 10100 9033914 9044014 FEES FOR SERVICE 900099 263044 263044 CONFERENCES 900099 43963 42963 1000 307007 30781 30781 21895 10100 19623 2272 2272 OTHER INCOME 900099 23531 23531 23531 9407605 306007 0 57584 X 239500 239500 30000 30000 159098 39774 79550 39774 2025001 1477706 348922 198373 52043 39287 8073 4683 335426 239235 61578 34613 165203 115379 32001 17823 1577 1577 744928 614196 23204 107528 349657 287925 28250 33482 163446 114152 31660 17634 46104 38775 3100 4229 159905 159205 612 88 33022 25505 4237 3280 23576 16465 4567 2544 CONTRACTED SERVICES 537723 493702 19668 24353 MISCELLANEOUS EXPENSES 46017 35760 5781 4476 EQUIPMENT RENTAL AND MA 2356 1645 457 254 5114582 3968211 653237 493134 765440 1268705 1562374 6149832 2675773 2057885 18793 34551 17602 17869 142991 95788 80225 47203 352943 397489 0 625194 5473150 10598728 300436 486209 21162 658430 321598 1144639 X 919914 5549148 4231638 3904941 5151552 9454089 5473150 10598728 X 4293023 36376 -26862 X 0 1 X 1 0 X 1802744 5731071 3420592 6126589 4044014 21125010 1253762 1165561 189252 268940 306007 3183522 11900 9125 450 1000 22475 3068406 6905757 3610294 6395529 4351021 24331007 100670 3470723 559680 3739274 1809190 9679537 0 100670 3470723 559680 3739274 1809190 9679537 14651470 3247 3451 5133 7835 30781 50447 3247 3451 5133 7835 30781 50447 11278 55601 24832 25781 45426 162918 3082931 6964809 3640259 6429145 4427228 24544372 0.59690 0.61760 0.00210 0.00090 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 4,378. 2019 AMOUNT: $ 43,800. 2020 AMOUNT: $ 1,512. 2021 AMOUNT: $ 2,336. 2022 AMOUNT: $ 23,531. SPECIAL EVENT GROSS REVENUE - 2018 AMOUNT: $ 6,900. 2019 AMOUNT: $ 11,801. 2020 AMOUNT: $ 23,320. 2021 AMOUNT: $ 23,445. 2022 AMOUNT: $ 21,895. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 142991 95788 47203 47203 OPERATING LEASE RIGHT-OF-USE-ASSET 625194 625194 OPERATING LEASE LIABILITY 658430 658430 X 9462027 36376 -1577 34799 9427228 -19623 -19623 9407605 5159490 46485 46485 5113005 1577 1577 5114582 PART X, LINE 2: GAAP REQUIRES ENTITIES TO EVALUATE, MEASURE AND RECOGNIZE ANY UNCERTAIN TAX POSITIONS. GAAP PRESCRIBES A MINIMUM THRESHOLD THAT A TAX POSITION IS REQUIRED TO MEET IN ORDER TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS. FIRST UP BELIEVES THAT IT HAD NO UNCERTAIN TAX POSITIONS AS DEFINED BY GAAP. PART XI, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT MANAGEMENT FEES -1,577. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE -19,623. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE 19,623. BAD DEBT EXPENSE 26,862. GOLF OUTING 31995 10100 21895 2234 13338 480 3571 31995 10100 21895 2234 13338 480 3571 19623 2272 1 CHILDREN'S VILLAGE CHILD CARE 125 N 8TH STREET PHILADELPHIA PA 19106 232223552 501(C)(3) 35000 0 EITC SCHOLARSHIP FUNDS - FINANCIAL ASSISTANCE TO SUPPORT CHILD'S TUITION EXPENSE BASED ON FINANCIAL CRITERIA FEDERATION EARLY LEARNING SERVICES 10700 JAMISON AVENUE PHILADELPHIA PA 19116 231352554 501(C)(3) 35000 0 EITC SCHOLARSHIP FUNDS - FINANCIAL ASSISTANCE TO SUPPORT CHILD'S TUITION EXPENSE BASED ON FINANCIAL CRITERIA GREATER HOPE MINISTRIES INC 7029 WOODLAND AVENUE PHILADELPHIA PA 19142 202281760 501(C)(3) 55000 0 EITC SCHOLARSHIP FUNDS - FINANCIAL ASSISTANCE TO SUPPORT CHILD'S TUITION EXPENSE BASED ON FINANCIAL CRITERIA WONDERSPRING EARLY EDUCATION 201 SABINE AVENUE NARBERTH PA 19072 231676836 501(C)(3) 15000 0 EITC SCHOLARSHIP FUNDS - FINANCIAL ASSISTANCE TO SUPPORT CHILD'S TUITION EXPENSE BASED ON FINANCIAL CRITERIA 4 0 TERRI LYNNE LOKOFF TEACHER AWARDS 29 30000 PART I, LINE 2: WHEN THE ORGANIZATION REQUESTS SCHOLARSHIP APPLICATIONS, POTENTIAL RECIPIENTS ARE REQUIRED TO DEMONSTRATE HOW THEY ARE INTENDING TO SPEND THESE FUNDS TO MAKE SURE THEY ARE WITHIN THE RULES OF EITC AND FIRST UP'S PREROGATIVES FOR EITC SCHOLARSHIPS. WHEN RECIPIENTS RECEIVE FUNDS, THEY ARE ASKED TO REPORT OUT ANY DIFFERENCES IN SPENDING COMPARED TO THEIR APPLICATION. THE ORGANIZATION DOESN'T HAVE A STAND-ALONE POLICY WHICH DICTATES THIS, BUT THESE POLICIES ARE INCLUDED IN THE MESSAGING IN APPLICATIONS AND AWARD LETTERS. FORM 990, PART VI, SECTION B, LINE 11B A PDF COPY OF THE FORM 990 IS GIVEN TO MEMBERS OF THE FINANCE COMMITTEE FOR REVIEW AND COMMENTS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C MONITORING AND ENFORCEMENT OF CONFLICTS POLICY BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY WHEN THEY JOIN THE BOARD OF DIRECTORS AND THEN ON AN ANNUAL BASIS. THE EXECUTIVE COMMITTEE REVIEWS THE COMPLETED FORMS FOR ANY POSSIBLE CONFLICTS OF INTEREST. IF A CONFLICT OF INTEREST EXISTS, THE BOARD MEMBER WILL RECUSE THEMSELVES IN ACCORDANCE WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15A BOARD OF DIRECTORS DETERMINES COMPENSATION FOR OFFICERS OF THE ORGANIZATION ON AN ANNUAL BASIS USING INDEPENDENT DATA AND RESEARCH. WITH THE EXCEPTION OF THE EXECUTIVE DIRECTOR - ALL OTHER OFFICERS (BOARD MEMBERS) ARE NON-PAID. THE EXECUTIVE DIRECTOR DETERMINES THE COMPENASTION FOR THE SENIOR LEADERSHIP TEAM OF THE ORGANIZATION ON AN ANNUAL BASIS USING INDEPENDENT DATA AND RESEARCH. FORM 990, PART VI, SECTION C, LINE 19 PUBLIC AVAILABILITY OF OTHER DOCUMENTS FIRST UP MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 614,196. MANAGEMENT AND GENERAL EXPENSES 23,204. FUNDRAISING EXPENSES 107,528. TOTAL EXPENSES 744,928. FORM 990, PART XI, LINE 9: BAD DEBT EXPENSE -26,862.