2025-01-15T10:28:48-05:00 2024-08-31 270434363 LYNNE D JONES CPA LLC 11 N IRVINE ST SUITE 4 GREENVILLE SC 29601 990 2023-09-01 208296408 REBUILD UPSTATE REBU 8646032708 PO BOX 8693 GREENVILLE SC 29604 JAKE BEATY CEO 8646032708 2025-01-15 true LYNNE D JONES P00852452 8643803275 2025-01-15 X 2023 2024-10-15 13:58:12Z JAKE BEATY PO BOX 8693 GREENVILLE SC 29604 2236540 false X WWW.REBUILDUPSTATE.ORG X 2007 SC REBUILD UPSTATE EXISTS TO REPAIR THE EXISTING HOMES OF DISABLED, LOW-INCOME AND ELDERLY HOMEOWNERS, PRESERVING AFFORDABLE HOUSING IN ITS COMMUNITIES BY MAKING HOUSES SAFER, HEALTHIER, AND MORE LIVABLE. THE ORGANIZATION ACCOMPLISHES THIS MISSION BY ENGAGING WITH COMMUNITY PARTNERS TO PROVIDE MATERIALS, FUNDING AND VOLUNTEER SUPPORT FOR HOME REPAIR. 12 12 17 1400 0 1810726 2207376 0 8373 960 1810726 2216709 0 0 750892 689264 0 312221 679790 1032106 1430682 1721370 380044 495339 849384 1467337 65342 416399 784042 1050938 X REBUILD UPSTATE EXISTS TO REPAIR THE EXISTING HOMES OF DISABLED, LOW-INCOME AND ELDERLY HOMEOWNERS, PRESERVING AFFORDABLE HOUSING IN ITS COMMUNITIES BY MAKING HOUSES SAFER, HEALTHIER, AND MORE LIVABLE. THE ORGANIZATION ACCOMPLISHES THIS MISSION BY ENGAGING WITH COMMUNITY PARTNERS TO PROVIDE MATERIALS, FUNDING AND VOLUNTEER SUPPORT FOR HOME REPAIR. false false 1172423 REBUILD UPSTATE EXISTS TO REPAIR THE EXISTING HOMES OF DISABLED, LOW-INCOME AND ELDERLY HOMEOWNERS, PRESERVING AFFORDABLE HOUSING IN ITS COMMUNITIES BY MAKING HOUSES SAFER, HEALTHIER, AND MORE LIVABLE. THE ORGANIZATION ACCOMPLISHES THIS MISSION BY ENGAGING WITH COMMUNITY PARTNERS TO PROVIDE MATERIALS, FUNDING AND VOLUNTEER SUPPORT FOR HOME REPAIR. MAJOR SOURCES OF REVENUE INCLUDE CONTRIBUTIONS FROM BUSINESSES, INDIVIDUALS AND CHURCHES, AND CONTRACTS FROM LOCAL, STATE AND FEDERAL AGENCIES. 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ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED IN THESE FINANCIAL STATEMENTS. THE ORGANIZATION ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. THE ORGANIZATION HAS IDENTIFIED ITS TAX STATUS AS A TAX- EXEMPT ENTITY AS ITS ONLY SIGNIFICANT TAX POSITION; HOWEVER, THE ORGANIZATION HAS DETERMINED THAT SUCH TAX POSITION DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. THE ORGANIZATION FILES IRS FORM 990 ANNUALLY WITH THE FEDERAL GOVERNMENT. THE ORGANIZATION'S FEDERAL TAX RETURNS ARE GENERALLY OPEN FOR EXAMINATION FOR THE THREE YEARS ENDED AUGUST 31, 2024. SCHEDULE D, PAGE 4, PART XI, LINE 2D SPECIAL EVENT DIRECT EXPENSES NETTED ON TAX RTN P&L 19,832 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENT DIRECT EXPENSES NETTED ON TAX RTN P&L 19,832 TOAST TO HOM 52522 31731 20791 2842 6216 3000 7773 52522 31731 20791 2842 6216 3000 7773 19831 960 X 1 12377 FMV (BLUE BOOK) X DISCOUNTED RENT 1 34092 FAIR MARKET VALUE false true false FORM 990 - ORGANIZATION'S MISSION REBUILD UPSTATE EXISTS TO REPAIR THE EXISTING HOMES OF DISABLED, LOW-INCOME AND ELDERLY HOMEOWNERS, PRESERVING AFFORDABLE HOUSING IN ITS COMMUNITIES BY MAKING HOUSES SAFER, HEALTHIER, AND MORE LIVABLE. THE ORGANIZATION ACCOMPLISHES THIS MISSION BY ENGAGING WITH COMMUNITY PARTNERS TO PROVIDE MATERIALS, FUNDING AND VOLUNTEER SUPPORT FOR HOME REPAIR. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE FORM 990 WAS PROVIDED TO THE CEO AND DIRECTOR OF ACCOUNTING FOR THEIR APPROVAL, AND THEN TO THE BOARD OF DIRECTORS FOR COMMENT PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C EACH BOARD MEMBER IS REQUIRED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. PRIOR TO EACH BOARD MEETING, THE AGENDA IS REVIEWED AND ANY BOARD MEMBER WITH A CONFLICT OF INTEREST IS RECUSED FROM THE DISCUSSION FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION FOR THE CEO AND OTHER TOP MANAGEMENT IS DETERMINED BY THE USE OF COMPENSATION SURVEYS AND IS SUBJECT TO APPROVAL BY THE BOARD OF DIRECTORS FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION FOR THE CEO AND OTHER TOP MANAGEMENT IS DETERMINED BY THE USE OF COMPENSATION SURVEYS AND IS SUBJECT TO APPROVAL BY THE BOARD OF DIRECTORS FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICIES ARE AVAILABLE UPON REQUEST. THE FINANCIAL STATEMENTS AND FORM 990S ARE ALSO AVAILABLE ON THE ORGANIZATION'S WEBSITE, REBUILDUPSTATE.ORG FORM 990, PART XI, LINE 9 SPECIAL EVENT DIRECT EXPENSES NETTED ON TAX RTN P&L 19,832 SPECIAL EVENT DIRECT EXPENSES NETTED ON TAX RTN P&L -19,832