2026-09-14T11:23:54-05:00 2025-12-31 161092347 MENGEL METZGER BARR & CO LLP 11 BRITISH AMERICAN BLVD LATHAM NY 12110 990 2025-01-01 141648493 BRIGHTSIDE UP INC BRIG 5184267181 91 BROADWAY MENANDS NY 12204 ABBE KOVACIK EXECUTIVE DIRECTOR 5184267181 2026-09-09 1 HEATHER R LEWIS CPA P01409255 5187850134 2025 ABBE KOVACIK 91 BROADWAY MENANDS NY 12204 7103629 0 X WWW.BRIGHTSIDEUP.ORG X 1980 NY RESOURCE AND REFERRAL AGENCY DEDICATED TO PROMOTING QUALITY AND ACCESSIBLE CHILD CARE.BRIGHTSIDE UP, INC. (ORGANIZATION), IS A NOT-FOR-PROFIT CORPORATION ORGANIZED TO FUNCTION AS A RESOURCE AND REFERRAL AGENCY DEDICATED TO PROMOTING QUALITY, ACCESSIBLE CHILD CARE FOR ALL OF THE CAPITAL REGION'S DIVERSE COMMUNITIES. THE ORGANIZATION ASSUMES A LEADERSHIP ROLE IN SUPPORTING CHILDREN, PARENTS, PROVIDERS AND EMPLOYERS THROUGH REFERRAL COUNSELING, EDUCATION, TRAINING, AND ADVOCACY. THE ORGANIZATION IS PRIMARILY SUPPORTED BY GRANT INCOME. 14 14 55 0 0 0 6016893 6603123 502277 485815 12487 8263 9881 6428 6541538 7103629 0 0 0 0 3953705 4182160 0 0 0 2659108 2972682 6612813 7154842 -71275 -51213 2502551 2517073 1295891 1361626 1206660 1155447 X BRIGHTSIDE UP, INC. FUNCTIONS AS A RESOURCE AND REFERRAL AGENCY DEDICATED TO PROMOTING QUALITY, ACCESSIBLE CHILD CARE FOR ALL OF THE CAPITAL REGION'S DIVERSE COMMUNITIES. 0 0 1905729 CHILD CARE FOOD PROGRAM: THE ORGANIZATION ADMINISTERS THE FEDERAL CHILD AND ADULT CARE FOOD PROGRAM (CACFP) FOR CHILD CARE HOMES AND EDUCATES PROVIDERS ABOUT HOW TO SERVE NUTRITIOUS MEALS ACCORDING TO UNITED STATES DEPARTMENT OF AGRICULTURE GUIDELINES. 2207405 6428 CHILD CARE RESOURCE AND REFERRAL PROGRAMS: THE ORGANIZATION IS A RESOURCE AND REFERRAL AGENCY WHICH PROVIDES RESOURCES TO THE COMMUNITY BY IMPROVING THE AVAILABILITY AND QUALITY OF CHILD CARE AND ASSISTS PARENTS IN FINDING CHILD CARE. RESOURCE DEVELOPMENT INVOLVES RECRUITING, TRAINING, AND ASSISTING CHILD CARE PROVIDERS IN MEETING STATE REGISTRATION AND LICENSING REQUIREMENTS. IT ALSO CONSISTS OF PROVIDING TECHNICAL ASSISTANCE TO INDIVIDUALS AND AGENCIES INTERESTED IN STARTING CENTERS, FAMILY CHILD CARE, AND SCHOOL-AGE CHILD CARE PROGRAMS. 796976 INFANT-TODDLER PROGRAM: THE ORGANIZATION IS A RESOURCE AND REFERRAL AGENCY WHICH PROVIDES TECHNICAL ASSISTANCE, TRAINING FOR CHILD CARE PROGRAMS IN REGION 4, CONSISTING OF 17 COUNTIES. COLLABORATION WITH OTHER RESOURCE AND REFERRAL AGENCIES IN THE REGION TO PROVIDE QUALITY CARE IN INFANT TODDLER CLASSROOMS, MEETING LICENSING REQUIREMENTS AND BEST PRACTICES. ALSO OFFERING INFANT MENTAL HEALTH STRATEGIES ACROSS REGION 4 THROUGH TRAINING AND TECHNICAL ASSISTANCE. 1633698 485815 OTHER PROGRAM SERVICES INCLUDE CCRR INFANT TODDLER, LEGALLY EXEMPT PROGRAM, REGISTRAR PROGRAM, CHILD CARE TRAINING AND EDUCATION PROGRAMS, AND CHILD ADULT CARE FOOD PROGRAM. 1633698 485815 6543808 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 8 0 1 55 1 0 0 0 0 0 0 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 1 0 NY X KEELY WEISE 5184267181 91 BROADWAY MENANDS NY 12204 ELLEN BURNS BOARD MEMBER 0.50 X 0 0 0 TAMI B CALLISTER BOARD MEMBER 0.50 X 0 0 0 REBECCA FITCH BOARD MEMBER 0.50 X 0 0 0 DEMETRIS E FULLARD BOARD MEMBER 0.50 X 0 0 0 CHRISTA GRANT BOARD MEMBER 0.50 X 0 0 0 DEIRDRE GRECO BOARD MEMBER 0.50 X 0 0 0 PHYLLIS J HATHAWAY BOARD MEMBER 0.50 X 0 0 0 KATHY M MESSORE BOARD MEMBER 0.50 X 0 0 0 CONSTANCE LARKINS-REYNOLDS BOARD MEMBER 0.50 X 0 0 0 ALLISON TURICIO BOARD MEMBER 0.50 X 0 0 0 NIKKI A CARUSO PRESIDENT 0.50 X X 0 0 0 CARMELA PASQUARELLA VICE PRESIDENT 0.50 X X 0 0 0 MICHELLE JARVAIS TREASURER 0.50 X X 0 0 0 JEFFREY RICCHIUTI TREASURER 0.50 X X 0 0 0 SUSAN BIRKHEAD SECRETARY 0.50 X X 0 0 0 KEELY M WEISE CHIEF FINANCIAL OFFICER 37.50 X 131602 0 13549 ABBE KOVACIK EXECUTIVE DIRECTOR 37.50 X 123020 0 13922 254622 0 27471 2 0 0 0 0 6502567 100556 6603123 CHILD CARE TRAINING 624410 485815 485815 485815 8263 8263 MISCELLANEOUS INCOME 561000 6428 6428 6428 7103629 492243 0 8263 282093 253038 29055 3348977 2931189 417788 122636 107753 14883 170823 150216 20607 257631 226510 31121 10200 10200 37275 36155 1120 4250 4250 46041 45670 371 98629 86044 12585 187066 162542 24524 100917 100917 69786 68133 1653 839 839 30763 30108 655 18724 17180 1544 CHILD CARE FOOD PROGRAM 1642750 1642750 PROGRAM/CONTRACT EXPENS 422803 422803 REPAIRS AND MAINTENANCE 117579 101957 15622 PRINTING 50349 46506 3843 134711 110087 24624 7154842 6543808 611034 0 305649 274755 1073541 1252874 49336 71359 62959 79838 604762 517502 103456 87260 907610 750987 2502551 2517073 234480 300626 160000 1061411 901000 1295891 1361626 X 1201398 1150185 5262 5262 1206660 1155447 2502551 2517073 -51213 0 X X 0 1 X 1 1 1 X 7618892 5623439 5699871 6016893 6603123 31562218 7618892 5623439 5699871 6016893 6603123 31562218 31562218 6416 1720 8524 12487 8263 37410 5505 3736 7897 9881 6428 33447 31633075 3351763 0.99780 0.99790 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2021 AMOUNT: $ 5,505. 2022 AMOUNT: $ 3,736. 2023 AMOUNT: $ 7,897. 2024 AMOUNT: $ 9,881. 2025 AMOUNT: $ 6,428. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 180214 168087 12127 333655 285506 48149 90893 63909 26984 87260 RIGHT OF USE ASSET - OPERATING 697991 RIGHT OF USE ASSET - FINANCE 52996 750987 USDA PROVIDER CLAIMS PAYABLE 148213 LEASE LIABILITIES - OPERATING 697991 LEASE LIABILITIES - FINANCE 54796 901000 X 7103629 0 7103629 0 7103629 7154842 0 7154842 0 7154842 PART X, LINE 2: THE ORGANIZATION QUALIFIES AS A TAX EXEMPT ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND HAS RECEIVED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE STATING IT IS EXEMPT FROM FEDERAL INCOME TAXES, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. MANAGEMENT BELIEVES THERE ARE NO SOURCES OF UNRELATED BUSINESS TAXABLE INCOME AND HAS DETERMINED THAT THE ORGANIZATION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS. FORM 990, PART VI, SECTION B, LINE 11B AS PART OF THE ANNUAL AUDIT, OUR INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM PREPARES A DRAFT OF FORM 990 AND RELATED SUPPORTING SCHEDULES FROM OUR INTERNAL RECORDS. THERE IS A REVIEW BY MANAGEMENT TO OVERSEE THESE SERVICES, MAKE ALL MANAGEMENT DECISIONS, AND PERFORM ALL MANAGEMENT FUNCTIONS. THE DRAFT 990 IS REVIEWED BY THE AUDIT AND FINANCE COMMITTEE FOR COMMENTS AND ACCEPTANCE BEFORE FILING. A COPY OF FORM 990 IS PROVIDED TO EACH BOARD MEMBER FOR THEIR REVIEW BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. WE HAVE REVIEWED, APPROVED, AND ACCEPTED RESPONSIBILITY FOR FORM 990 AND THE RELATED SUPPORTING SCHEDULES AND BELIEVE THEY ARE ADEQUATELY SUPPORTED BY THE BOOKS AND RECORDS OF BRIGHTSIDE UP, INC. FORM 990, PART VI, SECTION B, LINE 12C A COPY OF THE CONFLICT OF INTEREST POLICY IS GIVEN TO ALL BOARD MEMBERS UPON COMMENCEMENT OF SUCH PERSON'S RELATIONSHIP WITH THE ORGANIZATION. THE POLICY AND DISCLOSURE FORM WILL BE FILED ANNUALLY BY ALL SPECIFIED PARTIES. FORM 990, PART VI, SECTION B, LINE 15 EXECUTIVE COMPENSATION WILL BE REVIEWED PERIODICALLY BY THE ORGANIZATION'S BOARD OF DIRECTORS OR THEIR DESIGNATED SUB-COMMITTEE. THIS COMMITTEE WILL BE COMPRISED OF INDEPENDENT PERSONS WHO ARE KNOWLEDGEABLE IN COMPENSATION MATTERS AND HAVE NO FINANCIAL INTEREST IN THE DETERMINATION. THE COMMITTEE WILL USE COMPARABILITY DATA INCLUDING, BUT NOT LIMITED TO, ANNUAL SURVEYS COMPILED BY LOCAL, REGIONAL, OR STATEWIDE ORGANIZATIONS. THE DELIBERATION PROCESS AND SALARY RECOMMENDATIONS MADE BY THE COMMITTEE WILL BE REPORTED TO THE ORGANIZATION'S BOARD OF DIRECTORS. THE BOARD OF DIRECTORS WILL HAVE FINAL APPROVAL OF SALARY DETERMINATIONS. THE MINUTES OF THE BOARD OF DIRECTORS WILL REFLECT THESE SALARY DETERMINATIONS. NO MEMBER OF THE BOARD OF DIRECTORS RECEIVES COMPENSATION. THE EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER ARE THE ONLY ORGANIZATION EMPLOYEES MEETING THE DEFINITION OF A "TOP MANAGEMENT OFFICIAL". THERE ARE NO "KEY EMPLOYEES". FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION WILL MAKE PUBLIC, UPON WRITTEN REQUEST, FORM 990, ALL FINANCIAL STATEMENTS, INCLUDING THE SINGLE AUDIT, ALL GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY.