Nonprofit · EIN 82-5298960
UPSTREAM WORKS
Also known as UPSTREAM WORKS COLLABORATIVE
Tax-exempt · CHAPEL HILL, NC 27516
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,657,868 | $1,079,908 | $577,960 | $962,813 | $6,772 | $956,041 |
| December 31, 2024 | 990 | $900,218 | $1,156,713 | -$256,495 | $381,879 | $3,800 | $378,079 |
| December 31, 2023 | 990 (amended) | $839,413 | $444,176 | $395,237 | $634,573 | $0 | $634,573 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,657,798
- of which government grants
- $46,350
- Program service revenue
- $0
- Investment income
- $70
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $91,500
- Compensation of officers, directors and key employees
- $40,000
- Other salaries and wages
- $71,142
- Salaries, compensation and benefits (total)
- $125,479
- Professional fundraising fees
- $0
- Legal fees
- $390
- Accounting fees
- $30,813
- Occupancy
- $26,944
- Travel
- $33,651
- Depreciation
- $19,094
- Program services (functional)
- $1,023,326
- Management and general (functional)
- $56,582
Balance sheet and other
- Total assets, start of year
- $381,879
- Total assets, end of year
- $962,813
- Total liabilities, end of year
- $6,772
- Net assets, end of year
- $956,041
- Net assets without donor restrictions
- $111,944
- Net assets with donor restrictions
- $844,097
- Gross receipts
- $1,657,868
- Employees
- 3
- Volunteers
- 500
- Year formed
- 2018
- State of legal domicile
- NC
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Linden Thayer | Executive Director Trustee or director, Key employee, Highest-paid employee | 10 | $40,000 | $26 |
| Beth Katz | President Officer | 1 | $0 | $0 |
| Mark Dessauer | Secretary Officer | 1 | $0 | $0 |
| Beverly Scurry | Vice President Officer | 1 | $0 | $0 |
| Yvette Missri | At Large Trustee or director | 1 | $0 | $0 |
| Julia Katz | Treasurer Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Linden Thayer | Executive Director Trustee or director, Key employee, Highest-paid employee | 10 | $40,000 |
| Beth Katz | President Officer | 1 | $0 |
| Mark Dessauer | Secretary Officer | 1 | $0 |
| Beverly Scurry | Vice President Officer | 1 | $0 |
| Yvette Missri | At Large Trustee or director | 1 | $0 |
| Julia Katz | Treasurer Officer | 1 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Linden Thayer | Executive Director Trustee or director | 10 | $0 |
| Beth Katz | President Officer | 1 | $0 |
| Mark Dessauer | Secretary Officer | 1 | $0 |
| Beverly Scurry | Vice President Officer | 1 | $0 |
| Yvette Missri | At Large Trustee or director | 1 | $0 |
| Julia Katz | Treasurer Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 106 DRAYTON CT, CHAPEL HILL, NC 27516-7700
- In care of
- % BETH HOPPING
- Mailing address (990-N for 2018)
- 1014 W Lakewood Ave, Durham NC 27707
- Principal officer (990 for 2025)
- Linden Thayer, 106 Drayton Court, Chapel Hill, NC 27516
- Principal officer (990-N for 2018)
- Beth Hopping, 1014 W Lakewood Ave, Durham NC 27707
- Signed the 990
- Linden Thayer, Executive Director
- Phone
- (541) 337-0603
- Website
- upstreamworks.org
- Return prepared by
- Green Bean Counters LLC
Mission
Upstream Works Collaborative provides creative,accessible service solutions to help changemakers navigate complex challenges. We support grassroots leaders, community initiatives, and early-stage nonprofits by offering the critical infrastructure they need to focus on their mission and create lasting impact.
Program accomplishments
- Comm Food Strat: Community Food Strategies facilitates the creation of food councils across the state, to give individuals the opportunity to influence thefood system specific to their community. CFM builds networks, shares resoruces, provides training and support, and engages in storytelling to amplify impact. In 2025, CFM supported and engaged with 2365 people and 60 food councils in NC.Expenses $656,411 · grants $91,500 · revenue $897,095
- CORE: The Collective on Racial Equity in Food Systems (CORE) is a North Carolina-based, Southern-focused initiative that centers racial equity within agriculture, food systems, and land-based work. CORE engages farmers, organizations, and institutions across the state in collective learning, capacity building, and collaborative action that transforms food and farming systems. 2025 was a year of transition, but CORE did reach 400 individuals as it worked to transform its projects and offerings to meet the needs of the moment in 2026 and beyond. They also partnered with Community Food Strategies on several projects, soadditional impact is described above.Expenses $126,950 · revenue $223,668
- Rainbow Collective for Change: RCC is a collective of LGBTQIA+ families, community members, and organizations working together to build affirming spaces for LGBTQIA+ families and children ages 0-12. In 2025, RCC reached 4090 individuals through community programs in the Twin Cities and North Carolina, education programs throughout the United States, and an Out & About Book Bus that can travel throughout Minnesota.Expenses $167,089 · revenue $160,029
- Other Programs: Akalaka, All Neurotypes, Appropriate Sanitation Inst. Circular Triangle, Constellation Collective, DCo Thrives, Seen & HeardExpenses $72,876 · revenue $197,125
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 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 82-5298960
- 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
- 2018
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S20)
- Assets (IRS master file)
- $962,813
- Income (IRS master file)
- $1,657,868
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,657,868 | $1,079,908 | $962,813 | IRS |
| 990 | December 2024 | $900,218 | $1,156,713 | $381,879 | IRS |
| 990 | December 2023 | $0 | $444,176 | $0 | XML |
| 990 | December 2022 | $282,974 | $58,264 | $0 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-N for 2018 Officer: Beth Hopping | December 31, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
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 82-5298960).
Questions about UPSTREAM WORKS
- What is the EIN of UPSTREAM WORKS?
- The employer identification number (EIN) of UPSTREAM WORKS is 82-5298960.
- Is UPSTREAM WORKS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to UPSTREAM WORKS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does UPSTREAM WORKS 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 UPSTREAM WORKS 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 UPSTREAM WORKS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of UPSTREAM WORKS?
- The 990 for the year ended December 31, 2025 names Linden Thayer.
- Who are the officers and directors of UPSTREAM WORKS?
- The 990 for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $40,000 (Linden Thayer, Executive Director).
- How much revenue does UPSTREAM WORKS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,657,868, expenses of $1,079,908 and total assets of $962,813 at year end.
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