2024-04-12T15:37:01-04:00 2023-06-30 208019714 JDS PROFESSIONAL GROUP 10303 E DRY CREEK RD STE 400 ENGLEWOOD CO 80112 990 2022-07-01 860221195 UPWARD FOR CHILDREN AND FAMILIES UPWA 6022795801 6306 N 7TH STREET PHOENIX AZ 85014 DOUG CARTER CEO 6022795801 2024-04-12 true DOUG CARTER XXX-XX-XXXX true ERIN M SPARKS CPA P01432691 3037710123 2024-04-12 2022 2023-04-26 12:10:37Z DOUG CARTER 6306 N 7TH STREET PHOENIX AZ 85014 1568504 false X UPWARDAZ.ORG X 1969 AZ HELPING CHILDREN WITH SPECIAL NEEDS MEET THEIR HIGHEST POTENTIAL WHILE EMPOWERING THEIR FAMILIES TO THRIVE. 8 8 50 8 0 633961 655692 1106824 894862 0 5476 17950 1746261 1568504 0 0 1395376 1045266 0 34565 747228 1076952 2142604 2122218 -396343 -553714 4450153 4350740 607972 1062273 3842181 3288467 HELPING CHILDREN WITH SPECIAL NEEDS MEET THEIR HIGHEST POTENTIAL WHILE EMPOWERING THEIR FAMILIES TO THRIVE. false false 778015 468895 PROVIDE CHILDREN WITH SPECIAL EDUCATION NEEDS THE BEST ENVIRONMENT IN THE GREATER PHOENIX METROPOLITAN AREA WITH LOW STUDENT-TEACHER RATIOS, HIGHLY QUALIFIED SPECIAL EDUCATION TEACHERS, AND A FULL-TIME MEDICAL STAFF. 742510 458725 PROVIDE INCLUSIVE CHILDCARE PROGRAMS FOR CHILDREN WITH SPECIAL NEEDS AS WELL AS CHILDREN THAT ARE AGE APPROPRIATE. OUR CHILDCARE PROGRAM FEATURES A VERY LOW CHILD TO TEACHER RATIO, ON-SITE NURSING CARE, CARE FOR CHILDREN WITH SEVERE DISABILITIES IN AN INTEGRATED SETTING, AND PEDIATRIC THERAPY FOR THOSE WHO QUALIFY. 182379 -32758 PROVIDE OUTPATIENT THERAPY IN FIVE SPECIALIZED DISCIPLINES INCLUDING: FEEDING/SWALLOWING, OCCUPATIONAL, PHYSICAL, MUSIC, AND SPEECH-LANGUAGE. THE THERAPISTS EXCEED THE STANDARDS REQUIRED FOR LICENSING BY THE STATE OF ARIZONA, AND THEIR NATIONAL CERTIFICATION ORGANIZATIONS. 1702904 true true false false false false false false false false true false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 11 0 true 50 true false false false false false false false false false false false false X 8 8 false false false false false false false true false false false false true true true true true true false false X DOUG CARTER 6022795801 6306 N 7TH STREET PHOENIX AZ 85014 JOS ANSHELL PRESIDENT 1.00 X X 0 0 0 DANIEL PEREZ VICE PRESIDE 1.00 X X 0 0 0 TRACEY SUTTON SECRETARY 1.00 X X 0 0 0 PATRICK PAUL TREASURER 1.00 X X 0 0 0 MITCH LITTLE DIRECTOR 1.00 X 0 0 0 MARSHALL PORTER DIRECTOR 1.00 X 0 0 0 MB THOMAS DIRECTOR 1.00 X 0 0 0 MIKE TREADAWAY DIRECTOR 1.00 X 0 0 0 DOUG CARTER CEO 40.00 X 140679 0 7140 140679 7140 1 false false false X 153823 501869 19486 655692 SPECIAL EDUCATION 624100 468895 468895 CHILD CARE 624410 458725 458725 THERAPY 624100 -32758 -32758 894862 MISCELLANEOUS RECEIPTS 900099 17950 17950 17950 1568504 912812 X 144104 103509 40595 746005 535851 210154 77171 55432 21739 77986 56017 21969 403834 383007 6355 14472 1795 1623 90 82 6583 5965 329 289 8424 7666 421 337 128223 115400 6412 6411 165 150 8 7 37007 33158 1850 1999 159854 143868 7993 7993 31762 28586 1588 1588 OTHER PERSONNEL EXP 208332 149668 58664 MATERIALS AND SUPPLIES 29343 29343 FOOD EXPENSE 28953 28899 27 27 MISCELLANEOUS 24927 17758 6182 987 7750 7004 373 373 2122218 1702904 384749 34565 92037 175439 34066 12380 150888 126566 5350 14857 5957385 1935887 4167812 4021498 4450153 4350740 103028 323321 504944 488952 250000 607972 1062273 X 3798058 3195087 44123 93380 3842181 3288467 4450153 4350740 -553714 X false true X true false X 682722 814385 662740 633961 655692 3449500 682722 814385 662740 633961 655692 3449500 790607 2658893 7 2569 3 2579 13874 1642 5476 17950 38942 3491021 6012535 0.76160 0.78300 X PART II, LINE 10 MISCELLANEOUS 38,942 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 434276 434276 5215457 1637144 3578313 307652 298743 8909 4021498 X 1568504 1568504 1568504 2122218 2122218 2122218 SCHEDULE D, PAGE 3, PART X AS OF JUNE 30, 2023, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF INCURRED. ADDITIONALLY, THERE WAS NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED JUNE 30, 2023. THE ORGANIZATION'S INFORMATIONAL TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE TAX RETURNS FOR THE YEARS ENDED JUNE 30, 2021 TO 2023, ARE OPEN TO EXAMINATION BY FEDERAL AUTHORITIES AND THE YEARS ENDED JUNE 30, 2020 TO 2023 ARE OPEN TO EXAMINATION BY STATE AUTHORITIES. FORM 990 OTHER MATTER DURING THE YEAR ENDED JUNE 30, 2023, COVID-19 CONTINUED TO CAUSE DISRUPTIONS IN SERVICES OFFERED BY THE ORGANIZATION. THE THERAPY CLINIC CLOSED AND WE ARE SUBLEASING THE SPACE TO AN OUTPATIENT PEDIATRIC THERAPY CLINIC. THE ORGANIZATION CONTINUES TO ASSESS FUTURE EXPOSURE OF COVID-19 ON THE ORGANIZATION'S OPERATIONS AND WILL MODIFY ITS OPERATIONS AS NECESSARY TO MEET THE DEMAND OF THOSE IT SERVES. HOWEVER, DUE TO THE DEVELOPMENT AND FLUIDITY OF THE PANDEMIC, THE ADVERSE IMPACT OF COVID-19 ON THE ORGANIZATION'S FUTURE OPERATIONS IS UNKNOWN. FORM 990, PAGE 6, PART VI, LINE 8B THERE ARE NO COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 11B THE MANAGEMENT TEAM WORKS WITH THE INDEPENDENT AUDITOR IN PREPARING AND REVIEWING THE 990 TAX RETURN AND PRESENTS THEIR FINDINGS AND RECOMMENDATIONS TO THE FULL BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS AND KEY EMPLOYEES ARE ASKED EACH YEAR TO DISCLOSE ANY INTERESTS CONFLICTING WITH THE INTEREST OF THE ORGANIZATION OR ANY RELATIONSHIPS THAT MAY APPEAR CONFLICTING. FORM 990, PAGE 6, PART VI, LINE 15A THE CEO'S COMPENSATION PACKAGE IS REVIEWED AND VOTED ON ANNUALLY BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 IT IS THE ORGANIZATION'S POLICY TO FULLY COMPLY WITH FEDERAL AND ARIZONA PUBLIC DISCLOSURE REQUIREMENTS WITH RESPECT TO IRS FORMS 990 AND 1023. OUR ORGANIZATION WILL FULFILL ALL REQUESTS FOR FORMS MADE IN WRITING OR IN PERSON. FORM 990, PART IX, LINE 11G PROFESSIONAL AND OUTSIDE SERV 65,735 6,355 3,379 CONTRACT LABOR 317,272 0 11,093 TOTAL 383,007 6,355 14,472