NEXT ONE UP FOUNDATION INC (EIN 272393482) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2010

Legal Domicile

Principal Officer

JILL HEARD

Phone

4104930101

Tax Period

2024-01-01 to 2024-12-31

NEXT ONE UP FOUNDATION INC, founded in 2010, is a community nonprofit in the Youth Development sector that reported $2.2M in total revenue in fiscal year 2024. Revenue fell 55% from the prior year — a significant decline worth monitoring. Expenses of $2.0M left a modest 7% surplus.

Mission

NEXT ONE UP FOUNDATION, INC. (THE ORGANIZATION") CREATES GENERATIONAL CHANGE IN BALTIMORE BY EMPOWERING YOUNG MEN AS SCHOLARS, LEADERS, AND ATHLETES. BEGINNING OPERATIONS IN NOVEMBER 2010, THE ORGANIZATION IS AN INNOVATIVE NONPROFIT PROVIDING YEAR-ROUND, MULTI-YEAR SERVICES SUCH AS OUT-OF-SCHOOL-TIME SUPPORT AND MENTORING, COLLEGE & CAREER COUNSELING, SUMMER WORK OPPORTUNITIES, INTERNSHIPS, AND FULL-TIME JOB PLACEMENTS. BY PROVIDING LONG-TERM MENTORING AND COACHING, THE ORGANIZATION HELPS YOUNG MEN CREATE A DYNAMIC VISION FOR THE FUTURE AND DISCOVER ECONOMIC MOBILITY PATHWAYS. THE ORGANIZATION IS CURRENTLY SERVING 150 YOUNG MEN RANGING IN AGE FROM 12-25.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $2,056,354

Program Service Revenue $0

Investment Income $89,020

Other Revenue $33,554

TOTAL REVENUE $2,178,928

Expense Breakdown

Grants Paid $0

Salaries & Benefits $884,149

Fundraising Expenses $334,360

Program Expenses $1,418,882

Other Expenses $1,140,505

TOTAL EXPENSES $2,024,654

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,178,928	$4,809,337	-0.5%
Expenses	$2,024,654	$2,291,253	-0.1%
Net Income	$154,274	$2,518,084	-0.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✓ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✓ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$242,162

Total Directors

$242,162

Key Employees

$174,230

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHRIS STEER ESQ	DIRECTOR	1.00	Director	$0	$0	$0
DARIUS JENNINGS	DIRECTOR	1.00	Director	$0	$0	$0
MATT WYSKIEL	TREASURER	1.00	Officer Director	$0	$0	$0
SHERROD DAVIS	DIRECTOR	1.00	Director	$0	$0	$0
PETER GRIFFIN	DIRECTOR	1.00	Director	$0	$0	$0
KEVIN PORTER	SECRETARY	1.00	Officer Director	$0	$0	$0
SCOTT SHERMAN ESQ	VICE CHAIR	1.00	Officer Director	$0	$0	$0
TJ KIELTY	DIRECTOR	1.00	Director	$0	$0	$0
KELLY KEYES	DIRECTOR	1.00	Director	$0	$0	$0
LOU KOUSOURIS	BOARD CHAIR	1.00	Officer Director	$0	$0	$0
CALVIN WISE	DIRECTOR	1.00	Director	$0	$0	$0
ALEX MCCORD	DIRECTOR	1.00	Director	$0	$0	$0
JEFF CAPLES	DIRECTOR	1.00	Director	$0	$0	$0
CHARLIES CONSTABLE	DIRECTOR	1.00	Director	$0	$0	$0
MATTHEW HANNA	EXECUTIVE DIRECTOR	40.00	Officer Director	$242,162	$0	$242,162
RYAN POTTER	DEPUTY CEO	40.00	Key Emp	$174,230	$0	$174,230
SHEL SIMON	SR PROGRAMMING DIRECTOR	40.00	Highest	$104,579	$0	$104,579

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$2,178,928	$2,024,654	$8,311,566	$154,274
2023	$4,809,337	$2,291,253	$8,814,225	$2,518,084
2022	$2,608,937	$1,781,547	$4,697,380	$827,390
2021	$2,332,104	$1,166,903	$2,279,252	$1,165,201
2020	$1,153,529	$960,029	$1,127,978	$193,500
2019	$868,146	$835,561	$951,179	$32,585
2018	$1,226,183	$582,825	$890,699	$643,358

NEXT ONE UP FOUNDATION INC