Nonprofit · EIN 52-1145355
UPO COMMUNITY DEVELOPMENT CORPORATION
Tax-exempt (reinstated) · WASHINGTON, DC 20001
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2024 | 990 | $0 | $13,463 | -$13,463 | $172,409 | $15 | $172,394 |
Financial details: 990 for the year ended September 30, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $12,500
- Management and general (functional)
- $963
Balance sheet and other
- Total assets, start of year
- $235,551
- Total assets, end of year
- $172,409
- Total liabilities, end of year
- $15
- Net assets, end of year
- $172,394
- Net assets without donor restrictions
- $172,394
- Gross receipts
- $0
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2013
- State of legal domicile
- DC
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 September 30, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STANLEY J MAYES | PRESIDENT Trustee or director, Officer | 2 | $0 |
| DONTAI L SMALLS | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| SHERRYL HOBBS-NEWMAN | TREASURER Trustee or director, Officer | 1 | $0 |
| DANA M JONES | SECRATARY Trustee or director, Officer | 2 | $0 |
| MICHAEL J COBB | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 301 RHODE ISLAND AVE NW, WASHINGTON, DC 20001-1826
- Mailing address (990-N for 2024)
- 301 Rhode Island Ave NW, Washington DC 20001
- Principal officer (990 for 2023)
- STANLEY J MAYES, 301 RHODE ISLAND AVENUE NW, WASHINGTON, DC 20001
- Principal officer (990-N for 2024)
- STANLEY MAYES, 301 Rhode Island Ave NW, Washington DC 20001
- Signed the 990
- STANLEY J MAYES, PRESIDENT
- Phone
- (202) 238-4694
- Website
- HTTPS://WWW.UPO.ORG
- Return prepared by
- SB & COMPANY LLC
Mission
DEVELOPING AFFORDABLE HOUSING FOR LOW INCOME FAMILIES AND TO PROMOTE JOB CREATION THROUGH ECONOMIC DEVELOPMENT.
Program accomplishments
- AFFORDABLE HOUSING FOR LOW INCOME FAMILIES
- Expenses $12,500
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990-N on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 52-1145355
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2025
- Accounting year ends
- September
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Human services (P20)
Revocation and reinstatement
- Exemption revoked
- February 15, 2011
- Posted by the IRS
- October 7, 2011
- Reinstated
- Effective March 15, 2012
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2024 Officer: STANLEY MAYES | September 30, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | September 2024 | $0 | $13,463 | $172,409 | XML |
| 990 | September 2021 | – | – | – | 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 52-1145355).
Questions about UPO COMMUNITY DEVELOPMENT CORPORATION
- What is the EIN of UPO COMMUNITY DEVELOPMENT CORPORATION?
- The employer identification number (EIN) of UPO COMMUNITY DEVELOPMENT CORPORATION is 52-1145355.
- Is UPO COMMUNITY DEVELOPMENT CORPORATION tax-exempt?
- Yes. The IRS revoked its exemption on February 15, 2011 and reinstated it effective March 15, 2012.
- Are donations to UPO COMMUNITY DEVELOPMENT CORPORATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does UPO COMMUNITY DEVELOPMENT CORPORATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of UPO COMMUNITY DEVELOPMENT CORPORATION due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did UPO COMMUNITY DEVELOPMENT CORPORATION last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2024 for the year ended September 30, 2025.
- Who is the principal officer of UPO COMMUNITY DEVELOPMENT CORPORATION?
- The 990 for the year ended September 30, 2024 names STANLEY J MAYES.
- Who are the officers and directors of UPO COMMUNITY DEVELOPMENT CORPORATION?
- The 990 for the year ended September 30, 2024 lists 5 people; 0 received compensation from the organization.
- How much revenue does UPO COMMUNITY DEVELOPMENT CORPORATION have?
- On its 990 for the year ended September 30, 2024 it reported revenue of $0, expenses of $13,463 and total assets of $172,409 at year end.
Other nonprofits in WASHINGTON
- AMERICAN NATIONAL RED CROSS EIN 53-0196605 · last filed 990 for 2025
- HEALTH SERVICES FOR CHILDREN WITH SPECIAL NEEDS INC EIN 52-1862406 · last filed 990 for 2025
- AARP FOUNDATION EIN 52-0794300 · last filed 990 for 2024
- GREATER WASHINGTON URBAN LEAGUE INC EIN 53-0208981 · last filed 990 for 2025
- FRIENDS OF THE WORLD FOOD PROGRAM INC EIN 13-3843435 · last filed 990 for 2025
- MAG AMERICA INC EIN 52-2302253 · last filed 990 for 2024
- ZERO TO THREE - NATIONAL CENTER FOR INFANTS TODDLERS AND FAMILIES EIN 52-1105189 · last filed 990 for 2025
- DEMOCRACY FUND INC EIN 38-3926408 · last filed 990-PF for 2024
All nonprofits in WASHINGTON · District of Columbia · Human services