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SHIFTING GEARS UNITED INC

EIN 84-3056108 TEQUESTA, FL

Revenue 2025
$104,299
Expenses 2025
$123,096

Program services were 100.0% of total expenses calculated — Part III's total program service expenses over total expenses, both as filed.

As filed

Subsection
03
NTEE code
N60
Classification
1200
Street
177 US HIGHWAY ONE 1 N 260

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2025

Primary exempt purpose

PROVIDE ADAPTIVE SPORTS PRGRAMS, EQUIPMENT, COACHING, TRAINING,AND FACILITATION OF EDUCATIONAL CLINICS. SGU GIVES BACK TO THE COMMUNITY BY VOLUNTEERING FOR VARIOUS EVENTS, PROJECTS, THAT FOCUS ON FEEDING OUR COMMUNITY AND FOOD DRIVES.

  • PROVIDED ADAPTIVE SPORTS TO OUR WOUNDED VETERANS

    Expenses $123,096

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • JACQUELINE W KAPINOWSKI

    PRESIDENT

    Total calculated
    $0
    Hours/week
    60

  • FRANCINE PRESCOTT

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • ROBERT BEREOLOS

    TREASURER

    Total calculated
    $0
    Hours/week
    10

  • CHRISTINE FORD

    SECRETARY

    Total calculated
    $0
    Hours/week
    20

  • HARRY KAPINOWSKI

    VICE PRESIDENT

    Total calculated
    $36,000
    Compensation
    $36,000
    Benefit plans
    $0
    Expense account
    $0
    Hours/week
    60

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $104,299
    Expenses
    $123,096
    Contributions
    $104,269
    Grants paid
    $13,295
  • 2024
    Revenue
    $103,964
    Expenses
    $66,027
    Contributions
    $68,024
    Grants paid
    not reported
  • 2023
    Revenue
    $160,270
    Expenses
    $213,716
    Contributions
    $159,018
    Grants paid
    not reported
  • 2022
    Revenue
    $111,415
    Expenses
    $63,922
    Contributions
    $110,992
    Grants paid
    not reported

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990-EZ

    Revenue
    $96,632
    Expenses
    $57,983
    Assets (EOY)
    $84,419

  • 2020 · 990-EZ

    Revenue
    $76,562
    Expenses
    $31,026
    Assets (EOY)
    $45,536

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Form 990-N e-Postcard, tax year 2019

Tax period
1 January 2019 to 31 December 2019
Principal officer
Jacqui Kapinowski
Mailing address
177 N US HWY 1 SUITE 260TEQUESTA FL 33469
Website
Something was entered that is not a web address, so it is not shown.

As filed, from the IRS e-Postcard file of 26 October 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 29 October 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.