Nonprofit · EIN 56-2199252
UPSTATE YOUTH DEVELOPMENT FOUNDATION
Also known as FIRST TEE UPSTATE SOTUH CAROLINA
Tax-exempt · GREENVILLE, SC 29615
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $417,319 | $521,510 | -$104,191 | $235,708 | $20,984 | $214,724 |
| December 31, 2023 | 990 | $551,808 | $486,762 | $65,046 | $300,339 | $554 | $299,785 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $342,375
- Program service revenue
- $70,671
- Investment income
- $4,273
- Net gain from sales of assets
- -$74
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $100,519
- Other salaries and wages
- $119,553
- Salaries, compensation and benefits (total)
- $274,678
- Professional fundraising fees
- $0
- Accounting fees
- $7,800
- Occupancy
- $22,169
- Travel
- $19,140
- Program services (functional)
- $325,755
- Management and general (functional)
- $82,705
- Fundraising (functional)
- $113,050
Balance sheet and other
- Total assets, start of year
- $300,339
- Total assets, end of year
- $235,708
- Total liabilities, end of year
- $20,984
- Net assets, end of year
- $214,724
- Gross receipts
- $591,916
- Employees
- 10
- Volunteers
- 0
- Year formed
- 2000
- State of legal domicile
- SC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michael Pius | Executive Director Officer | 40 | $100,519 |
| Todd Whitehead | Director Co-President Trustee or director, Officer | 5 | $0 |
| Terry Willis | Director Co-President Trustee or director, Officer | 5 | $0 |
| Bill Strickland | Director Treasurer Trustee or director, Officer | 3 | $0 |
| Russell Calicutt | Director Trustee or director | 0 | $0 |
| Joe Anderson | Director Trustee or director | 0 | $0 |
| Sheldon Early | Director Trustee or director | 0 | $0 |
| Ryan Phillips | Director Trustee or director | 0 | $0 |
| Carlisle Hamrick | Director Trustee or director | 0 | $0 |
| Forrest Fowler | Director Trustee or director | 0 | $0 |
| Kevin Moore | Director Trustee or director | 0 | $0 |
| Sarah Owings | Director Trustee or director | 0 | $0 |
| Jimmy Randolph | Director Trustee or director | 0 | $0 |
| Ron Rasmussen | Director Emeritus Trustee or director | 0 | $0 |
| Brian Geppi | Director Trustee or director | 0 | $0 |
4 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Steve Goforth | Director Trustee or director | 0 | $0 |
| Taylor Fisher | Director Trustee or director | 0 | $0 |
| Louie Holleman | Director Trustee or director | 0 | $0 |
| Jay Self | Director Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 17 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michael Pius | Executive Director Officer | 40 | $110,959 |
| Todd Whitehead | Director Co-President Trustee or director, Officer | 5 | $0 |
| Terry Willis | Director Co-President Trustee or director, Officer | 5 | $0 |
| Bill Strickland | Director Treasurer Trustee or director, Officer | 3 | $0 |
| Russell Calicutt | Director Trustee or director, Officer | 0 | $0 |
| Joe Anderson | Director Trustee or director | 0 | $0 |
| Sheldon Early | Director Trustee or director | 0 | $0 |
| Ryan Phillips | Director Trustee or director | 0 | $0 |
| Carlisle Hamrick | Director Trustee or director | 0 | $0 |
| Forrest Fowler | Director Trustee or director | 0 | $0 |
| Kevin Moore | Director Trustee or director | 0 | $0 |
| Sarah Owings | Director Trustee or director | 0 | $0 |
| Jimmy Randolph | Director Trustee or director | 0 | $0 |
| Ron Rasmussen | Director Trustee or director | 0 | $0 |
| Brian Geppi | Director Trustee or director | 0 | $0 |
| Steve Goforth | Director Trustee or director | 0 | $0 |
| Lisa Sullivan | Director Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 3515 PELHAM RD STE 201, GREENVILLE, SC 29615-4196
- Principal officer (990 for 2024)
- Michael Pius, 3515 Pelham Road 201, Greenville, SC 29615
- Signed the 990
- Michael Pius, Executive Director
- Phone
- (864) 395-0013
- Website
- www.firstteeupstate.org
- Return prepared by
- J William Strickland PA
Mission
To positively impact the lives of young people by providing character education programs that promote core values and healthy habits through the game of golf.
Program accomplishments
- Golf Clinics for youth, emphasizing character development, life skills and healthy habits.Expenses $252,854 · revenue $70,671
- Community outreach, including purchase, preparation and distribution of educational materials.Expenses $62,616
- Purchase, preparation and distribution of educational materials in support of life skills and physical skills training programs and events for students within school curriculum.Expenses $10,285
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Check at the IRS |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 56-2199252
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2010
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N6A)
- Assets (IRS master file)
- $242,259
- Income (IRS master file)
- $631,694
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $417,319 | $521,510 | $235,708 | IRS |
| 990 | December 2023 | $551,808 | $486,762 | $300,339 | XML |
| 990 | December 2022 | $396,455 | $390,474 | $233,234 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 56-2199252).
Questions about UPSTATE YOUTH DEVELOPMENT FOUNDATION
- What is the EIN of UPSTATE YOUTH DEVELOPMENT FOUNDATION?
- The employer identification number (EIN) of UPSTATE YOUTH DEVELOPMENT FOUNDATION is 56-2199252.
- Is UPSTATE YOUTH DEVELOPMENT FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
- Are donations to UPSTATE YOUTH DEVELOPMENT FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does UPSTATE YOUTH DEVELOPMENT FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of UPSTATE YOUTH DEVELOPMENT FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did UPSTATE YOUTH DEVELOPMENT FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of UPSTATE YOUTH DEVELOPMENT FOUNDATION?
- The 990 for the year ended December 31, 2024 names Michael Pius.
- Who are the officers and directors of UPSTATE YOUTH DEVELOPMENT FOUNDATION?
- The 990 for the year ended December 31, 2024 lists 19 people; 1 received compensation from the organization, the highest $100,519 (Michael Pius, Executive Director).
- How much revenue does UPSTATE YOUTH DEVELOPMENT FOUNDATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $417,319, expenses of $521,510 and total assets of $235,708 at year end.
Other nonprofits in GREENVILLE
- CAROLINA ELITE SOCCER ACADEMY EIN 57-0975844 · last filed 990 for 2025
- POINSETT CLUB EIN 57-0227800 · last filed 990 for 2024
- FALL FOR GREENVILLE INC EIN 57-0876594 · last filed 990 for 2025
- SOUTH CAROLINA CHARITIES INC EIN 57-1110542 · last filed 990 for 2025
- TEAM GREENVILLE SWIM CLUB EIN 57-0975382 · last filed 990 for 2025
- CONFERENCE CAROLINAS EIN 56-1947422 · last filed 990 for 2026
- FURMAN YOUTH ASSOCIATION INC EIN 57-0896875 · last filed 990 for 2025
- SOUTH CAROLINA FOOTBALL HALL OF FAME INC EIN 46-2381743 · last filed 990 for 2024
All nonprofits in GREENVILLE · South Carolina · Recreation and sports