Friends of the Rising Sun Library Inc

EIN 52-1708330 • Rising Sun, MD

RevokedPub. 78 Eligible990-N Coverage

Profile

Revocation date: Feb 15, 2018

PO Box 36Rising Sun, MD 21911-0036

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

0.43x

Higher debt load relative to assets than 84% of similar nonprofits.

$1M-$5M nonprofits • Source year 2024

9.15x

Higher debt load relative to revenue than 98% of similar nonprofits.

$1M-$5M nonprofits • Source year 2024

75%

Higher net margin than 94% of similar nonprofits.

$1M-$5M nonprofits • Source year 2024

Higher top officer pay than 47% of similar nonprofits.

$1M-$5M nonprofits • Source year 2025

14%

Faster asset growth than 76% of similar nonprofits.

$1M-$5M nonprofits • Annualized from 2023 to 2024

-17%

Faster revenue growth than 17% of similar nonprofits.

$1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet

Liabilities / Assets84th percentile

Using 2024 Form 990PF data because the latest 2025 filing does not report standard financial totals.

Assets

$1,169,009

Up $144,835 (+14%) from 2023

Liabilities

Flat

$500,000

Flat from 2023

Net Assets

$669,009

Up $144,835 (+28%) from 2023

Operations

Liabilities / Revenue98th percentile Net Margin94th percentile

Revenue

Down

$54,616

Down $10,952 (-17%) from 2023

Expenses

Down

$13,902

Down $90,388 (-87%) from 2023

Net Income

$40,714

Up $79,436 (+205%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth76th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

Latest loaded filing

2024

Assets$1,169,009

Liabilities$500,000

Net Assets$669,009

Open 2024 Filing

Operations Trend

Revenue Growth17th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

Latest loaded filing

2024

Revenue$54,616

Expenses$13,902

Net Income$40,714

Open 2024 Filing

Filings

Most recent year

2025 • Form 990PFDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: -
Liabilities: -
Net assets: -
Revenue: -
Expenses: -
Net income: -

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2025Detailed filing. Detailed filing data is available for this year.
2024Detailed filing. Detailed filing data is available for this year.	$1.17	$0.50	$0.67	$0.05	$0.01	$0.04
2023Detailed filing. Detailed filing data is available for this year.	$1.02	$0.50	$0.52	$0.07	$0.10	$0.04
2022Detailed filing. Detailed filing data is available for this year.	$1.05	$0.50	$0.55	$0.04	$0.10	$0.06
2021Detailed filing. Detailed filing data is available for this year.	$1.24	$0.50	$0.74	$0.08	$0.02	$0.06

Latest Filing Detail

Jump To

Filing Snapshot

Filing Period: Oct 1, 2024 to Sep 30, 2025
Signed: Mar 23, 2026
Return Version: 2024v5.2

Compensation and Service Providers

Top Officer Pay47th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
RUTHANN LANDER	President	-	$0	-	-
CYNTHIA FITZPATRICK	Vice President	-	$0	-	-
ANTHONY MATTERN	Treasurer	-	$0	-	-
MELODY ANDERSON	Secretary	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Friends of the Rising Sun Library Inc
EIN: 52-1708330
Phone: 4849474699
Address: PO Box 36, Rising Sun, MD 21911-0036

Signing Officer

Name: Ruthann Lander
Title: President
Phone: 4849474699
Signed: 2026-03-23
Discuss with paid preparer: Yes

Preparer

Firm: Octorara Tax & Advisory LLC
Address: 954 New Bridge Road, Rising Sun, MD 21911
Preparer: Anita L Meenan
Phone: 4432061482

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990PF/UndistributedIncomeGrp/TotalForPriorYearsAmt	0	30005
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt	0	0
IRS990PF/UndistributedIncomeGrp/UndistributedIncomePYAmt	0	3976
LegalFeesSchedule/LegalFeesGrp/CategoryTxt	0	LEGAL SERVICES
LegalFeesSchedule/LegalFeesGrp/LegalFeesAmt	0	14654
LegalFeesSchedule/LegalFeesGrp/NetInvestmentIncomeAmt	0	14654
OtherDecreasesSchedule/OtherDecreasesDetail/Amt	0	24844
OtherDecreasesSchedule/OtherDecreasesDetail/Desc	0	DECREASES IN MARKET VALUE OF SECURITIES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	0	Postage, office supplies administrative
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	1	WEBSITE FEES
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt	0	1326
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt	1	472
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	0	1326
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	1	472
OtherLiabilitiesSchedule/OtherLiabilitiesDetail/BOYBookValueAmt	0	500000
OtherLiabilitiesSchedule/OtherLiabilitiesDetail/Desc	0	SET-ASIDE FOR LIBRARY RENOVATION
OtherLiabilitiesSchedule/OtherLiabilitiesDetail/EOYBookValueAmt	0	500000
ReturnHeader/BuildTS	0	2025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	RUTHANN LANDER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	4849474699
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2026-03-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	FRIENDS OF THE RISING SUN LIBRARY INC
ReturnHeader/Filer/BusinessNameControlTxt	0	FRIE
ReturnHeader/Filer/EIN	0	521708330
ReturnHeader/Filer/PhoneNum	0	4849474699
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	PO Box 36
ReturnHeader/Filer/USAddress/CityNm	0	Rising Sun
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	MD
ReturnHeader/Filer/USAddress/ZIPCd	0	219110036
ReturnHeader/IRSResponsiblePrtyInfoCurrInd	0	true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	920904804
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	Octorara Tax & Advisory LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	954 New Bridge Road
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	Rising Sun
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	21911
ReturnHeader/PreparerPersonGrp/PhoneNum	0	4432061482
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2026-03-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	Anita L Meenan
ReturnHeader/PreparerPersonGrp/SelfEmployedInd	0	X
ReturnHeader/ReturnTs	0	2026-03-23T11:14:14-00:00
ReturnHeader/ReturnTypeCd	0	990PF
ReturnHeader/TaxPeriodBeginDt	0	2024-10-01
ReturnHeader/TaxPeriodEndDt	0	2025-09-30
ReturnHeader/TaxYr	0	2024

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