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      <PersonNm>JOANNA J PUELLO</PersonNm>
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      <PreparerPersonNm>ANDREW HARDIN</PreparerPersonNm>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>See Attached Statement 02</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>Served 45 students in after school program, 66 students in theater program, and 150 students in summer camps.</DescriptionProgramSrvcAccomTxt>
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      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
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        <PersonNm>Elevate CPA LLC dba Elevate SC CPA</PersonNm>
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          <AddressLine1Txt>20 Fairmont Dr</AddressLine1Txt>
          <CityNm>Greenville</CityNm>
          <StateAbbreviationCd>SC</StateAbbreviationCd>
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      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
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        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
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      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Amended return information</FormAndLineReferenceDesc>
        <ExplanationTxt>This amended return corrects the functional classification of expenses. Certain Management and General Expenses (administrative expense)s were inadvertently reported as program service expenses on the originaly filed Form 990-EZ. This amendment reclassifies those amounts and updates: Part III Line 28a from $91,026 to $79,572 thus updating Line 32 from $91,026 to $79,572 as well.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountAdvertising 525Supplies 19,074Payment Processing 2,805Computer Expense 171Dues &amp; Subscriptions 38Insurance 3,221Office Expense 1,566Auto Expense 1,011Banking Fees 276Refunds 111Miscellanous Expense 3,825</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III response or note to any other line in Part III</FormAndLineReferenceDesc>
        <ExplanationTxt>World Upside Down is a vibrant nonprofit arts studio in Greenville, South Carolina. Our mission is to make the arts accessible, inclusive, and inspiring for all ages and abilities. As a 501(c)(3) organization, we offer a diverse range of programs that blend creativity through music, dance, theater, and visual arts.</ExplanationTxt>
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