Civic Intelligence

Rising Ground Inc.

990 • Fiscal year 2018 • EIN 13-1860451

Jul 01, 2017 to Jun 30, 2018 • Filed on Mar 05, 2019

463 Hawthorne AveYonkers, NY 10705

(914) 375-8717

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

82nd percentile

0.76x

Higher debt load relative to assets than 82% of similar nonprofits.

2018 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2018

Liabilities / Revenue

48th percentile

0.44x

Higher debt load relative to revenue than 48% of similar nonprofits.

2018 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2018

Net Margin

29th percentile

-0.1%

Higher net margin than 29% of similar nonprofits.

2018 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2018

Top Officer Pay

48th percentile

$452,778

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

2018 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2018

Asset Growth

23rd percentile

-2.1%

Faster asset growth than 23% of similar nonprofits.

2018 filings • 501(c)3 • $100M-$250M nonprofits • Annualized from 2017 to 2018

Revenue Growth

63rd percentile

9.1%

Faster revenue growth than 63% of similar nonprofits.

2018 filings • 501(c)3 • $100M-$250M nonprofits • Annualized from 2017 to 2018

Assets

Down

$58,227,198

Down $1,275,806 (-2.1%) from 2017

Net Assets

Up

$14,207,395

Up $86,125 (+0.6%) from 2017

Liabilities

Down

$44,019,803

Down $1,361,931 (-3.0%) from 2017

Revenue

Up

$99,703,592

Up $8,289,062 (+9.1%) from 2017

Expenses

Up

$99,768,144

Up $6,769,261 (+7.3%) from 2017

Net Income

Up

-$64,552

Up $1,519,801 (+96%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150M$100M$50M$0-$50MAssets 2010: $64,478,192Liabilities 2010: $55,039,310Net Assets 2010: $9,438,8822010Assets 2011: $68,681,098Liabilities 2011: $57,290,683Net Assets 2011: $11,390,4152011Assets 2012: $63,809,959Liabilities 2012: $51,385,885Net Assets 2012: $12,424,0742012Assets 2013: $63,208,336Liabilities 2013: $50,750,999Net Assets 2013: $12,457,3372013Assets 2014: $56,815,450Liabilities 2014: $44,274,707Net Assets 2014: $12,540,7432014Assets 2015: $62,979,636Liabilities 2015: $50,207,349Net Assets 2015: $12,772,2872015Assets 2016: $59,468,295Liabilities 2016: $44,646,989Net Assets 2016: $14,821,3062016Assets 2017: $59,503,004Liabilities 2017: $45,381,734Net Assets 2017: $14,121,2702017Assets 2018: $58,227,198Liabilities 2018: $44,019,803Net Assets 2018: $14,207,3952018Assets 2019: $60,635,836Liabilities 2019: $50,649,057Net Assets 2019: $9,986,7792019Assets 2020: $66,524,108Liabilities 2020: $58,173,935Net Assets 2020: $8,350,1732020Assets 2021: $71,517,149Liabilities 2021: $73,462,898Net Assets 2021: -$1,945,7492021Assets 2022: $83,365,345Liabilities 2022: $78,291,435Net Assets 2022: $5,073,9102022Assets 2023: $101,572,506Liabilities 2023: $68,587,679Net Assets 2023: $32,984,8272023Assets 2024: $123,923,963Liabilities 2024: $100,777,228Net Assets 2024: $23,146,7352024

Highlighted filing

2018

Assets$58,227,198
Liabilities$44,019,803
Net Assets$14,207,395

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300M$200M$100M$0-$100MExpenses 2010: $56,091,1492010Expenses 2011: $62,351,3392011Expenses 2012: $68,138,7882012Revenue 2013: $70,583,127Expenses 2013: $69,522,629Net Income 2013: $1,060,4982013Revenue 2014: $75,620,834Expenses 2014: $75,044,167Net Income 2014: $576,6672014Revenue 2015: $82,488,687Expenses 2015: $82,344,767Net Income 2015: $143,9202015Revenue 2016: $92,714,932Expenses 2016: $90,567,343Net Income 2016: $2,147,5892016Revenue 2017: $91,414,530Expenses 2017: $92,998,883Net Income 2017: -$1,584,3532017Revenue 2018: $99,703,592Expenses 2018: $99,768,144Net Income 2018: -$64,5522018Revenue 2019: $105,230,875Expenses 2019: $106,426,793Net Income 2019: -$1,195,9182019Revenue 2020: $119,048,414Expenses 2020: $122,678,497Net Income 2020: -$3,630,0832020Revenue 2021: $120,594,119Expenses 2021: $121,459,980Net Income 2021: -$865,8612021Revenue 2022: $129,310,965Expenses 2022: $122,262,572Net Income 2022: $7,048,3932022Revenue 2023: $215,628,054Expenses 2023: $154,426,118Net Income 2023: $61,201,9362023Revenue 2024: $207,753,642Expenses 2024: $206,850,568Net Income 2024: $903,0742024

Highlighted filing

2018

Revenue$99,703,592
Expenses$99,768,144
Net Income-$64,552
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Mar 5, 2019
Return Version
2017v2.3
Gross Receipts
$109,837,976
Mission and Program Overview

Mission

Rising ground is dedicated to supporting children, adults and families. Working together, we create strong foundations for success. We do this by providing the most vulnerable children, adults and families in the greater new york city area with resources and skills needed to rise above adversity and positively direct their lives. Our innovative and results-driven programs support individuals in the areas of education, family support, foster care, services for individuals with intellectual and developmental disabilities, and juvenile justice.

Rising ground is dedicated to supporting children, adults and families. Working together, we create strong foundations for success. We do this by providing the most vulnerable children, adults and families in the greater new york city area with resources and skills needed to rise above adversity and positively direct their lives. Our innovative and results-driven programs support individuals in the areas of education,family support, foster care, services for individuals with intellectual and developmental disabilities, and juvenile justice.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$32,352,740$30,308,433▼ $2,044,307
Accounts Receivable$9,671,905$12,902,089▲ $3,230,184
Investments in Publicly Traded Securities$9,968,657$8,317,969▼ $1,650,688
Cash and Non-Interest-Bearing Accounts$4,501,350$2,597,467▼ $1,903,883
Prepaid Expenses and Deferred Charges$838,719$1,396,859▲ $558,140
Savings and Temporary Cash Investments$214,587$126,858▼ $87,729
Total Assets$59,503,004$58,227,198▼ $1,275,806
Other Assets Total$1,955,046$2,577,523▲ $622,477
Liabilities
Accounts Payable and Accrued Expenses$15,197,429$18,787,934▲ $3,590,505
Tax Exempt Bond Liabilities$20,420,000$18,056,051▼ $2,363,949
Mortgage Notes Payable Secured by Investment Property$4,768,486$4,517,190▼ $251,296
Unsecured Notes Loans Payable$2,872,733$2,652,664▼ $220,069
Deferred Revenue$2,117,721--
Other Liabilities$5,365$5,964▲ $599
Total Liabilities$45,381,734$44,019,803▼ $1,361,931
Net Assets / Fund Balance
Unrestricted Net Assets$11,585,618$11,593,941▲ $8,323
Permanently Rstr Net Assets$2,361,096$2,361,096→ $0
Temporarily Rstr Net Assets$174,556$252,358▲ $77,802
Total Net Assets Fund Balance$14,121,270$14,207,395▲ $86,125
Total Liabilities and Net Assets / Fund Balance$59,503,004$58,227,198▼ $1,275,806

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$24,791,091$31,575,431$56,366,522
Land$38,787-$38,787

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$2,477,169-▲ $161,958-$2,639,127
2016$2,456,005-▲ $21,164-$2,477,169
2015$2,432,958-▲ $23,047-$2,456,005
2014$2,500,928-▼ $67,970-$2,432,958
2013$2,456,187-▲ $44,741-$2,500,928
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Alan MucatelExec. Dir/asFT$452,778-$452,778
Alan MucatelExec. Dir/asst Secty-$452,778$7,578$452,778
Uday S RayCFO/asst.treFT$221,457-$221,457
Uday S RayCFO/asst.treasurer-$221,457$17,168$221,457
Elise S ZealandGeneral CounFT$195,894-$195,894
Elise S ZealandGeneral Councel-$195,894$8,286$195,894
Belinda M ConwayAssoc Exec.FT$184,360-$184,360
Belinda M ConwayAssoc Exec. Director-$184,360$7,578$184,360
Jacqueline E CallejasPsychiatristFT$175,137$15,574$175,137
Angela Ruth WhiteAsst.exec. DFT$174,135-$174,135
Angela Ruth WhiteAsst.exec. Director-$174,135$7,578$174,135
Yezid G AcostaCIOFT$167,198$8,286$167,198
Carlton MitchellAsst Exec DiFT$152,587-$152,587
Carlton MitchellAsst Exec Director-$152,587$22,901$152,587
Marya BakerPrincipalFT$150,412-$150,412

Highest Paid Contractors

ContractorServicesLocationCompensation
Missouri Youth ServicesTherapist1906 HAYSELLTON DRIVE, Jefferson City, MO 65109$389,772
Jackson Lewis LLPLegalI NORTH BROADWAY, White Plains, NY 10601$203,413
J&j Therapy LLCTraining17 OLD RD, Newtown, CT 06470$172,293
Derive Tecnologies LLCIt ConsultingPO BOX 10480, Uniondale, NY 11555$164,867
Loeb & Troper CpasAudit655 3RD AVENUE, New York, NY 10017$126,898
Revenue and Support

Revenue Composition

Contributions and Grants
$1,932,227
Program Service Revenue
$96,465,561
Investment Income
$1,015,794
Other Revenue
$290,010
All Other Contributions
$888,364
Change in Net Assets
$-64,552

Audited Revenue Reconciliation

Revenue per Audited Statements
$99,703,592
Revenue Not Reported on Form 990
$677,868
Total Revenue per Audited Statements
$100,381,460
Total Revenue per Form 990
$99,703,592
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$70,711,769
Other Expenses$29,056,375
Total Fundraising Expense$283,260
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$49,609,082$3,945,050$160,253$53,714,385
Other Employee Benefits$9,407,599$883,459$32,311$10,323,369
Fees for Services Other$8,636,374$670,053$524$9,306,951
Occupancy$5,626,548$564,437$282$6,191,267
Office Expenses$3,366,531$679,946$65,769$4,112,246
Payroll Taxes$3,706,053$379,121$11,763$4,096,937
Depreciation Depletion$2,943,075$252,736$1,077$3,196,888
Current Officers, Directors, Trustees, and Key Employees$802,047$1,221,687-$2,023,734
Interest$828,364$545,123-$1,373,487
Travel$1,267,560$97,862$4,994$1,370,416
Insurance$1,114,620$174,224-$1,288,844
Pension Plan Contributions$501,982$49,746$1,616$553,344
Fees for Services Accounting$189,773$204,982-$394,755
Other Expenses$108,236$107,733$1,540$217,509
Fees for Services Legal$147,712$7,288-$155,000
Fees for Service Investment Mgmnt Fees-$67,769-$67,769
Total Functional Expenses$89,106,908$10,377,976$283,260$99,768,144

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$100,268,407
Expenses per Audited Statements$99,768,144
Total Expenses per Form 990$99,768,144
Expenses Not Reported on Form 990$500,263
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$249,300
Fundraising Direct Expenses$127,085
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Award Dinner$460,501$194,800$103,046$91,754
Sring Event$96,800$54,500$24,039$30,461
Total Events$557,301$249,300$127,085$122,215
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Senior Bank OfficerDirectorInvestment Fees &No$77,000
Anita-agnes Hassell Spouse ofDirectorLoan InterestNo-
Lawrence B Thompson-Legal ServicesNo-
Thomas GallagerDirectorBanking ServicesNo-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Interest Payable$36,944
Unamor. Dis/prem of Bonds Payable$-30,980

Bond Issues

BondIssuerIssuedIssue PricePurpose
BSeries 2014 Special Obligation Rev2014-06-27$21,173,000-
ASeries 2013-b1&b2 Dasny Bonds2013-05-09$4,035,000-

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A----
B----

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

First a completed 990 form is reviewed by the members of the audit & oversight board committee. It is then sent to all other board members for their approval before the 990 form is submitted to irs and nys.

Form 990, Page 6, Part VI, Line 12C

YES.

Form 990, Page 6, Part VI, Line 15A

Compensation of the executive director includes an annual performance review and approval process conducted by board's management committee, which reports to the board. Part vi section b: policies: line 15b all employees including other officers and key employees receive annual performance reviews by their supervisors.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST.

Form 990, Page 7, Part VII

No compensation was paid by the related organization.

Filing and Contact Details

Filer

Filer Name
Rising Groundinc
EIN
13-1860451
Phone
9143758717
Address
463 HAWTHORNE AVE, YONKERS, NY 10705

Signing Officer

Name
Alan Mucatel
Title
Exec. Dir/asst Secty
Phone
9143758717
Signed
2019-03-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alan Mucatel
Formed
1831
Legal Domicile
Ny
Voting Board Members
21
Independent Board Members
21
Employees
1,643
Volunteers
560

Preparer

Firm
Uday S Ray Mba CPA
Address
329 GOODHILL RD, WESTON, CT 06883
Preparer
Uday S Ray CPA
Phone
2038417380
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Rising ground is dedicated to supporting children, adults and families. Working together, we create strong foundations for success. We do this by providing the most vulnerable children, adults and families in the greater new york city area with resources and skills needed to rise above adversity and positively direct their lives. Our innovative and results-driven programs support individuals in the areas of education,family support, foster care, services for individuals with intellectual and developmental disabilities, and juvenile justice.

Form 990, Page 1, Part I, Line 6

Volunteer services include : reading to children, distribution of toys and holiday gifts,tutoring, gardening,accompanying children on field trips, leading nutrition and yoga classes, and minor repairs and renovations such as painting.

Form 990, Page 2, Part III, Line 4D

Part iii line 4d -all other program services : our juvenile justice services include both secure and non-secure placement programs for court-involved youth, both of which are based on the belief that young people with histories of delinquency need support, education and other tools to return safely and successfully to their communities and break the cycle of delinquency. Our limited secure placement (lsp)is also part of the residential care continuum for adjudicated juvenile delinquents in new york city. Most youth served will range from 14 to 18 years of age but,on occasion,an older or younger youth might be served.we ensure that youth are able to develop their academic, pre-vocational and communications skills through aspects of the program and work with family members to maintain and strengthen the youth's connection to his or her family and community. Our non-secure placement program is a residential program serving adjudicated youth ages 12 to 15. Our program is community-oriented and family-focused, using the nationally recognized missouri model, a treatment method that involves grouping youth into small cohorts of 10-12 with whom they live, attend school, participate in recreational activities and receive counseling. The family respite program serves youth ages 7 to 17 who are at risk of contact with the juvenile justice system by providing respite and therapeutic services for up to 21 days. The program staff also refers families to appropriate community based services for sustained assistance. Our family resource center provides critical parenting education and support for low-income families in one central community-based location. The juvenile justice initiative and aftercare program expands our implementation of the functional family therapy evidenced-based model in the juvenile justice field. The article 31 clinic provides outpatient health treatment to children and adolescents ages 5 to 21 years and family members who meet criteria for a mental health diagnosis. Our care cordination program enables rising ground to serve as a downstream care management agency(cma) providing comprehensive care management services to children and adults who meet necessary criteria. Part iii line 4a narrative of our unaccompanied migrant children (umc): our unaccompanied migrant children (umc) program provides short-term residential care and assistance to unaccompanied migrant children who have come into the united states from other countries without an adult guardian. Our parent child home is an evidenced-informed,early childhood home- visiting program which focuses on developing pre-literacy skills to promote school readiness and promoting positive parenting skills through twice weekly home visits.

Form 990, Part XI, Line 9

COMUTER BENEFITS -26,928

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

SPECIAL EVENTS 127,083

Schedule D, Page 4, Part XII, Line 2D

SPECIAL EVENTS 127,083

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IRS990/Desc0CHILD WELFARE PROGRAMS AND SERVICES INCLUDE RESIDENTIAL TREATMENT CENTER (RTC),FOSTER BOARDING HOME(FBH),MULTI-DIMENTIONAL TREATMENT FOSTER CARE (MTFC), MOTHER/INFANT RESIDENCES(M/I), PREVENTIVE SERVICES PROGRAMS, MEDICAL AND MENTAL HEALTH SERVICES,AND UNACCOMPANIED MIGRANT CHILDREN (UMC) PROGRAM. THE RTC PROVIDES 24-HOUR RESIDENTIAL CARE TO YOUTH AGES 12-21. THE FBH PROGRAM SERVES CHILDREN WHO HAVE EXPERIENCED ABUSE AND NEGLECT.OUR EVIDENCED-BASED MTFC SERVES TEENS IN FOSTER CARE. THE M/I IN THE BRONX SERVES TEEN MOTHERS ALONG WITH THEIR YOUNG CHILDREN. THE PREVENTIVE SERVICES PROGRAMS STRENGTHEN AND PRESERVE FAMILIES AND KEEP CHILDREN SAFE BY PREVENTING CHILD ABUSE AND NEGLECT. HEALTH SERVICES PROVIDES PRIMARY MEDICAL CARE FOR CHILDREN AND YOUTH ON OUR CAMPUS.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$124$101$23.1$208$207$0.90
2023Detailed filing. Detailed filing data is available for this year.$102$68.6$33.0$216$154$61.2
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$83.4$78.3$5.07$129$122$7.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$71.5$73.5$1.95$121$121$0.87
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$66.5$58.2$8.35$119$123$3.63
2019Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$60.6$50.6$9.99$105$106$1.20
2018Detailed filing. Detailed filing data is available for this year.$58.2$44.0$14.2$99.7$99.8$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$59.5$45.4$14.1$91.4$93.0$1.58
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$59.5$44.6$14.8$92.7$90.6$2.15
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$63.0$50.2$12.8$82.5$82.3$0.14
2014Detailed filing. Detailed filing data is available for this year.$56.8$44.3$12.5$75.6$75.0$0.58
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$63.2$50.8$12.5$70.6$69.5$1.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$63.8$51.4$12.4$68.1
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$68.7$57.3$11.4$62.4
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$64.5$55.0$9.44$56.1