2024-05-08T09:25:53-05:00 2023-06-30 050409384 KAHN LITWIN RENZA & CO LTD 951 NORTH MAIN STREET PROVIDENCE RI 02904 990 2022-07-01 050376075 LOOKING UPWARDS INC LOOK 4018470960 PO BOX 4289 MIDDLETOWN RI 02842 CARRIE MIRANDA CEO 4018470960 2024-05-08 1 CARRIE MIRANDA 888008888 1 PATRICK J MARTIN P00283486 4012742001 2024-05-08 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CARRIE MIRANDA PO BOX 4289 MIDDLETOWN RI 02842 32703527 0 X WWW.LOOKINGUPWARDS.ORG X 1977 RI TO PROVIDE SERVICES TO CHILDREN & ADULTS OF ALL ABILITIES, PROMOTING GROWTH AND INDEPENDENCE 6 4 663 0 0 0 29809227 29675338 2701869 2747857 -110149 135887 104317 123862 32505264 32682944 0 0 0 0 20660211 24676657 0 0 0 6717929 6485403 27378140 31162060 5127124 1520884 14928159 16923976 6240663 6715596 8687496 10208380 LOOKING UPWARDS PROVIDES SERVICES FOR CHILDREN AND ADULTS OF ALL ABILITIES, PROMOTING GROWTH AND INDEPENDENCE SO THAT INDIVIDUALS MAY REALIZE THEIR POTENTIAL AND LIVE FULFILLING LIVES. 0 0 13741962 1779363 RESIDENTIAL AND CONVERSION WAIVER PROGRAMS - LOOKING UPWARDS OFFERS RESIDENTIAL SERVICES TO MEET EACH PERSON'S NEEDS, RANGING FROM 24-HOUR SUPPORT IN A SHARED HOME, TO PART-TIME ASSISTANCE FOR PEOPLE LIVING IN THEIR OWN APARTMENTS OR WITH FAMILY. THE AGENCY'S STAFF FOSTERS INDEPENDENCE WHILE SUPPORTING PEOPLE TO MEET PERSONAL GOALS. THE FOCUS MAY INCLUDE DEVELOPING MEANINGFUL RELATIONSHIPS, ACHIEVING PERSONAL HEALTH AND SAFETY, AND LIVING AS ACTIVE MEMBERS OF THEIR COMMUNITY. 7554959 105378 DAY AND EMPLOYMENT SERVICES PROGRAMS - IN PARTNERSHIP WITH THE PERSON AND HIS OR HER FAMILY, LOOKING UPWARDS ASSISTS WITH CREATING A UNIQUE, CUSTOMIZED DAY THAT HIGHLIGHTS THE PERSON'S PREFERENCES. LOOKING UPWARDS' DAY SERVICES SUPPORT INDIVIDUALS TO CREATE MEANINGFUL OPPORTUNITIES FOR MEMBERSHIP WITHIN THE COMMUNITY, LEARN NEW AND VARIED SKILLS AND EXPAND TALENTS AND INTERESTS. LOOKING UPWARDS EMPLOYMENT SERVICES HELP PEOPLE TO FIND GAINFUL EMPLOYMENT THROUGH OFFERING VOCATIONAL ASSESSMENTS, JOB PLACEMENT, ON-THE-JOB TRAINING, CONSULTATION FOR EMPLOYERS AND THE OPTION OF ONGOING EMPLOYMENT SUPPORT. 5641904 863116 CHILDREN AND FAMILIES - FOR CHILDREN AND FAMILIES, LOOKING UPWARDS OFFERS AN ARRAY OF SERVICES TO SUPPORT CHILDREN TO GET THE BEST START IN LIFE AND TO THRIVE AS THEY GROW. THE AGENCY'S EARLY INTERVENTION SERVICES SUPPORT THE OPTIMAL DEVELOPMENT OF CHILDREN FROM BIRTH TO THREE YEARS OF AGE. BOTH THE HOME BASED THERAPEUTIC SERVICES AND PERSONAL ASSISTANCE SUPPORT SERVICES HELP CHILDREN AND YOUTH GAIN VITAL SKILLS. THESE SERVICES SUPPORT FAMILIES AND PROMOTE CHILDREN'S INDEPENDENCE IN DAILY LIFE SKILLS, EMOTIONAL HEALTH, PHYSICAL WELL-BEING AND PARTICIPATION IN COMMUNITY LIFE. 26938825 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 84 0 663 1 0 0 0 0 0 1 1 0 0 0 0 X 6 4 0 0 1 0 0 0 1 1 1 0 0 1 1 1 1 1 1 1 0 0 RI X CARRIE MIRANDA 4018470960 1184 EAST MAIN ROAD PORTSMOUTH RI 02871 CARRIE MIRANDA CEO 40.00 6.00 X X 186997 0 27441 JACK O'CONNOR PRESIDENT 1.00 X X 0 0 0 KATHRYN ROK SECRETARY/TREASURER 1.00 X X 0 0 0 PATRICIA VINCENT BOARD MEMBER 1.00 X 0 0 0 ADAM THAYER BOARD MEMBER 1.00 X 0 0 0 IAN SHEPHERD BOARD MEMBER (FROM 9/22) 1.00 X 0 0 0 186997 0 27441 6 0 1 0 THE KEYSTONE GROUP C/O LOOKING UPWARDS 438 E MAIN RD MIDDLETOWN RI 02842 MANAGEMENT/HR SERVICES 1222403 CAPITAL LEASE GROUP 145 MANLEY ST BROCKTON MA 023031317 LEASING SERVICE 102234 ACQUIDNECK CROSSING LLC 543 THAMES STREET NEWPORT RI 02840 LEASING SERVICE 100008 3 28044059 1631279 29675338 CONSUMER ROOM AND BOAR 623990 1780506 1780506 DAYCARE AND PRESCHOOL 624410 535748 535748 TUITIONS FROM LOCAL CI 624310 326416 326416 OTHER CONTRACTS 900099 105187 105187 2747857 135887 135887 64307 0 64307 64307 64307 78426 20583 57843 57843 MISCELLANEOUS INCOME 900099 1712 1712 1712 32682944 2749569 0 258037 211507 211507 20240052 18491389 1748663 2770324 2262163 508161 1454774 1314719 140055 66084 66084 91380 91380 1750602 1063078 687524 81661 34117 47544 487841 315263 172578 1290049 1045165 244884 578623 518451 60172 83246 61061 22185 299568 260850 38718 668016 604925 63091 FOOD AND KITCHEN SUPPLI 421463 414587 6876 BAD DEBT EXPENSE 208017 184001 24016 CLIENT EXPENSES 113568 113568 MISCELLANEOUS 106803 83982 22821 238482 171506 66976 31162060 26938825 4223235 0 7335640 8262688 1692741 1877499 26118 0 163512 139407 10817785 5545636 5046660 5272149 430630 468736 232858 903497 14928159 16923976 5042301 5101807 220734 183412 972955 855359 4673 575018 6240663 6715596 X 7570039 9011552 1117457 1196828 8687496 10208380 14928159 16923976 1520884 0 X X 0 1 X 1 1 1 X 466390 602864 22481848 29809227 29675338 83035667 23599172 11613628 3919864 2701869 2747857 44582390 24065562 12216492 26401712 32511096 32423195 127618057 0 0 0 127618057 37970 419 109311 57207 132272 337179 37970 419 109311 57207 132272 337179 22447 18600 1236 1707 1712 45702 24125979 12235511 26512259 32570010 32557179 128000938 0.99700 0.99680 0.00260 0.00180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1846980 1846980 5803826 2711814 3092012 900840 796329 104511 1186880 1082021 104859 1079259 955472 123787 5272149 DEPOSITS 175386 INVESTMENT HELD BY OTHERS 218976 RIGHT-OF-USE ASSETS - OPERATING LEASES 130583 RIGHT-OF-USE ASSETS - FINANCING LEASES 378552 903497 CAPITAL LEASE 188714 OPERATING LEASES PAYABLE 106583 FINANCE LEASES PAYABLE 279721 575018 X PART IV, LINE 2B: LOOKING UPWARDS, INC. HAS ESTABLISHED CUSTODIAL ACCOUNTS HELD ON BEHALF OF INDIVIDUAL SUPPORTED CLIENTS. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES AS A PUBLIC CHARITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MANAGEMENT BELIEVES THAT THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH ITS TAX-EXEMPT STATUS AT BOTH THE STATE AND FEDERAL LEVELS. FOR FEDERAL INCOME TAX PURPOSES, THE AFFILIATES ARE A DISREGARDED ENTITY AND THE RESULTS OF ITS OPERATIONS ARE REPORTED IN THE FORM 990 OF LOOKING UPWARDS, ITS SOLE MEMBER. FOR RHODE ISLAND CORPORATE INCOME TAX PURPOSES, AFFILIATES FILE A CORPORATE INCOME TAX RETURN AND ARE SUBJECT TO THE ANNUAL RHODE ISLAND MINIMUM CORPORATE FRANCHISE TAX OF $450. THE ORGANIZATION ANNUALLY FILES IRS FORM 990 - RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, REPORTING VARIOUS INFORMATION THAT THE IRS USES TO MONITOR THE ACTIVITIES OF TAX EXEMPT ENTITIES. THESE TAX RETURNS ARE SUBJECT TO REVIEW BY THE TAXING AUTHORITIES, GENERALLY FOR A PERIOD OF THREE YEARS AFTER THEY WERE FILED. THE ORGANIZATION CURRENTLY HAS NO TAX EXAMINATIONS IN PROGRESS. PART XII, LINE 4B - OTHER ADJUSTMENTS: INDIRECT EVENT EXPENSES MOVED TO FUNCTIONAL EXPENSES ON LINE GOLF RAFFLE 48891 48891 8230 6980 4113 PELL BRIDGE RUN 8183 8183 1260 1 21352 21352 78426 78426 8230 6980 5373 20583 57843 X 0 0 0 0 0 0 0 0 0 CARRIE MIRANDA CEO 183450 0 500 0 3047 0 17570 0 9871 0 214438 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 THERE HAS BEEN BELOW MENTIONED CHANGES IN THE BY LAWS: SECTION 3 MEMBERS 3.1 NO MEMBERS. THE CORPORATION SHALL HAVE NO MEMBERS WITHIN THE MEANING OF THE RHODE ISLAND NONPROFIT CORPORATION ACT. SECTION 4 OFFICERS 4.1 NUMBER. THE PRINCIPAL OFFICERS OF THE CORPORATION SHALL BE A PRESIDENT, A SECRETARY, A TREASURER AND AN EXECUTIVE DIRECTOR (COLLECTIVELY THE "PRINCIPAL OFFICERS"). THE BOARD MAY ALSO APPOINT OTHER OFFICERS AS IT CONSIDERS NECESSARY OR APPROPRIATE, INCLUDING ONE OR MORE VICE OR ASSISTANT OFFICERS, AND WITH SUCH TITLES AS IT MAY DEEM NECESSARY OR CONVENIENT. ANY TWO OR MORE OFFICES MAY BE HELD BY THE SAME PERSON, EXCEPT THAT NO PERSON MAY HOLD BOTH OFFICES OF PRESIDENT AND SECRETARY. EACH PRINCIPAL OFFICER, EXCEPT THE EXECUTIVE DIRECTOR, SHALL BE A DULY ELECTED DIRECTOR OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7B AS OF FEBRUARY 2010, THE ORGANIZATION BECAME A FOUNDING MEMBER OF THE KEYSTONE GROUP. THE KEYSTONE GROUP WAS FORMED IN 2010 TO PROVIDE FINANCIAL, HUMAN RESOURCE, MARKETING, PUBLIC RELATIONS AND INFORMATION TECHNOLOGY SUPPORT IN ORDER TO DECREASE ADMINISTRATIVE COSTS FOR MEMBER ORGANIZATIONS. EFFECTIVE OCTOBER 14, 2022, THE ORGANIZATION ACQUIRED THE KEYSTONE GROUP (KEYSTONE). ALL ASSETS AND LIABILITIES OF KEYSTONE WERE TRANSFERRED TO THE ORGANIZATION AND THE ORGANIZATION BECAME THE SURVIVING CORPORATION AS OF THE EFFECTIVE DATE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE EXTERNAL AUDITORS AND REVIEWED BY MANAGEMENT. REVISIONS, CORRECTIONS, ETC. ARE MADE AS NECESSARY. ONCE ALL ARE SATISFIED WITH THE FORM, IT IS FINALIZED AND A COPY IS SENT TO ALL BOARD MEMBERS. NO REVIEW WAS OR WILL BE CONDUCTED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS ARE ASKED ANNUALLY TO REVIEW THE LOOKING UPWARDS, INC. CONFLICT OF INTEREST POLICY, DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST AND SIGN-OFF THAT THEY UNDERSTAND THEIR OBLIGATIONS AS A MEMBER OF THE BOARD. THE CONFLICT OF INTEREST POLICY STATES THAT PERIODIC REVIEWS BE PERFORMED EVALUATING WHETHER PARTNERSHIP, JOINT VENTURES OR THE LIKE CONFORM WITH THE ORGANIZATION'S WRITTEN POLICIES REGARDING UNAUTHORIZED PRIVATE BENEFIT AND EXCESS BENEFIT TRANSACTIONS. FORM 990, PART VI, SECTION B, LINE 15A THERE IS ONLY ONE EMPLOYMENT CONTRACT, WHICH IS WITH THE EXECUTIVE DIRECTOR. THIS CONTRACT IS EVALUATED FOR REASONABLENESS BY THE BOARD AND IS COMPARED WITH EXTERNAL SURVEY RESULTS FROM OTHER NON-PROFITS PERFORMING SIMILAR SERVICES IN RHODE ISLAND ON AN ANNUAL BASIS. LEGAL EXPERTISE IS EMPLOYED WHEN NECESSARY TO CONSIDER THE EFFECTS OF COLLABORATIVE EFFORTS WITH REFERENCE TO ITS TAX EXEMPT STATUS AND WRITTEN POLICY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS (ARTICLES OF INCORPORATION AND BY-LAWS), ITS CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. THE ORGANIZATION WILL MAIL COPIES UPON REQUEST OR PROVIDE COPIES TO THOSE WHO CAN COME TO THE ADMINISTRATIVE OFFICE DURING NORMAL BUSINESS HOURS. THE ORGANIZATION CHARGES FOR THE COPIES IN ACCORDANCE WITH IRS REGULATIONS. FORM 990 PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AS WELL AS THE SELECTION OF THE INDEPENDENT ACCOUNTANT THE KEYSTONE GROUP PO BOX 4288 MIDDLETOWN RI 02842 271974358 TO SUPPORT ITS AFFILIATES RI 501(C)(3) LINE 10 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 THE KEYSTONE GROUP C 302091 THE KEYSTONE GROUP P 376429 THE KEYSTONE GROUP D 80580 THE KEYSTONE GROUP Q 3058