Civic Intelligence

Fund for Rising Ground Inc

EIN 87-1801552 • 501(c)3 • New York, NY

NTEE P11

Profile

To solicit, hold, manage, invest and distribute charitable funds and real property for its non-profit sole member rising ground, inc.; and to perform the function of, or carry out the purposes of its non-profit sole member rising ground, inc.

1333 Broadway 8th FLNew York, NY 10018

n/A

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$57,471,801

Up $7,471,509 (+15%) from 2024

Liabilities

Down

$4,250

Down $177,219 (-98%) from 2024

Net Assets

Up

$57,467,551

Up $7,648,728 (+15%) from 2024

Operations

Revenue

Down

$2,507,796

Down $563,363 (-18%) from 2024

Expenses

Down

$1,631,079

Down $3,452,341 (-68%) from 2024

Net Income

Up

$876,717

Up $2,888,978 (+144%) from 2024

Trend Graphs

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022Assets 2023: $36,690,661Liabilities 2023: $0Net Assets 2023: $36,690,6612023Assets 2024: $50,000,292Liabilities 2024: $181,469Net Assets 2024: $49,818,8232024Assets 2025: $57,471,801Liabilities 2025: $4,250Net Assets 2025: $57,467,5512025

Highlighted filing

2025

Assets$57,471,801
Liabilities$4,250
Net Assets$57,467,551

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0M-$4.0MRevenue 2021: $0Expenses 2021: $0Net Income 2021: $02021Revenue 2022: $0Expenses 2022: $0Net Income 2022: $02022Revenue 2023: $519,625Expenses 2023: $15Net Income 2023: $519,6102023Revenue 2024: $3,071,159Expenses 2024: $5,083,420Net Income 2024: -$2,012,2612024Revenue 2025: $2,507,796Expenses 2025: $1,631,079Net Income 2025: $876,7172025

Highlighted filing

2025

Revenue$2,507,796
Expenses$1,631,079
Net Income$876,717

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 25, 2026
Return Version
2024v5.1
Gross Receipts
$20,506,632
Mission and Program Overview

Mission

To solicit, hold, manage, invest and distribute charitable funds and real property for its non-profit sole member rising ground, inc.; and to perform the function of, or carry out the purposes of its non-profit sole member rising ground, inc.

To solicit, hold, manage, invest and distribute charitable funds and real property for its non-profit sole member rising ground, inc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$45,625,873$50,208,677▲ $4,582,804
Investments Other Securities$3,977,826$5,710,747▲ $1,732,921
Cash and Non-Interest-Bearing Accounts$375,922$1,489,676▲ $1,113,754
Accounts Receivable$20,671$62,701▲ $42,030
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0--
Land, Buildings, and Equipment, Net-$0-
Loans From Officers Directors$0$0→ $0
Total Assets$50,000,292$57,471,801▲ $7,471,509
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$181,469$4,250▼ $177,219
Total Liabilities$181,469$4,250▼ $177,219
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$49,818,823$57,467,551▲ $7,648,728
Total Net Assets Fund Balance$49,818,823$57,467,551▲ $7,648,728
Total Liabilities and Net Assets / Fund Balance$50,000,292$57,471,801▲ $7,471,509

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$207,500--
Compensation and Service Providers

Board Members and Trustees

NameTitle
G Crossan Seybolt JrPresident
Carol ChenDirector
Nick PreddiceDirector
Alan E MucatelChief Executive Officer
Elliot HaglerChief Financial Officer
Frances OliveriSecretary
Elizabeth RenyiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$2,507,796
Other Revenue
$0
Change in Net Assets
$876,717

Audited Revenue Reconciliation

Revenue per Audited Statements
$0
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Form 990
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,433,503
Other Expenses$197,576
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,433,503--$1,433,503
Fees for Service Investment Mgmnt Fees$0$192,576$0$192,576
Fees for Services Accounting$0$4,250$0$4,250
Other Expenses$0$750$0$750
Total Functional Expenses$1,433,503$197,576$0$1,631,079

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Expenses per Audited Statements$0
Other Expense Adjustments$0
Total Expenses per Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Rising Ground IncNew York, NY501(c)(3)General Support$1,433,503
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Income Taxes$4,250
Due to Rising Ground-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 15B PROCESS TO ESTABLISH COMPENSATION

The organization does not compensate any officer or key employee.

Form 990, Part VI, Line 6 Classes of members or stockholders

Rising ground, inc., a related 501(c)(3) organization, is the sole member of the organization.

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

The member can appoint and elect members of the board of directors.

Form 990, Part VI, Line 7B Decisions requiring approval by members or stockholders

Powers reserved for the member include appointing and removing corporate officers of the organization, including the executive director and cfo, approving changes to the certificate of incorporation and by-laws, approving and overseeing the operating and capital budgets of the corporation, and approving the sale, lease, mortgage or encumbrance of all assets.

Form 990, Part VI, Line 11B Review of form 990 by governing body

A completed form 990 is reviewed by the members of the audit and oversight board committee. It is then sent to all other board members for their approval. Before form 990 is submitted to the irs and nys, any issues are discussed with the cfo and then brought to the cpa firm who prepared the return, if the issues remained unresolved.

Form 990, Part VI, Line 12C Conflict of interest policy

The conflict of interest policy requires board members and key staff to complete an annual disclosure agreement. If any conflicts are found, the related individual is excluded from the discussion and the voting process.

Form 990, Part VI, Line 19 Required documents available to the public

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Fund for Rising Ground Inc
EIN
87-1801552
Phone
2124373500
Address
1333 BROADWAY 8TH FL, NEW YORK, NY 10018

Signing Officer

Name
Elliot Hagler
Title
CFO
Phone
9143758717
Signed
2026-03-25
Discuss with paid preparer
Yes

Organization Details

Formed
2021
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Bdo USA
Address
200 PARK AVE 38TH FLOOR, NEW YORK, NY 10166
Preparer
Paul Hammerschmidt
Phone
2128858000
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

TRANSFER OF NET ASSETS FROM RISING GROUND, INC., A RELATED 501(C)(3) ORGANIZATION - 2585011; Total - 2585011;

Financial Statement Notes

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

Fund for rising ground, inc. Has not taken an unsubstantiated tax position that would require provision of a liability under gaap. Under gaap, an organization must recognize the tax liabilities associated with tax positions taken for tax return purposes when it is more likely than not that the position will not be sustained upon examination. The organization does not believe there are any material uncertain tax positions and, accordingly, has not recognized any liability for unrecognized tax benefits as of june 30, 2025. The organization has filed irs form 990 tax returns, as required, and all other applicable returns in jurisdictions where it is required. For the year ended june 30, 2025, there were no interest or penalties recorded or included in the accompanying financial statements. The organization is subject to routine audits by taxing authorities. As of june 30, 2025, the organization was not subject to any examination by a taxing authority.

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IRS990ScheduleA/OtherSupportSumAmt00
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IRS990ScheduleA/SupportedOrgInformationGrp/EIN0131860451
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IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd09
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt01433503
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0RISING GROUND INC
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt01433503
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IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
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IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04250
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal Income Taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO RISING GROUND
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt05503247
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1207500
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Closely-held equity interests
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Financial derivatives
IRS990ScheduleD/OtherSecuritiesGrp/Desc2STATE STREET HEDGE FUND
IRS990ScheduleD/OtherSecuritiesGrp/Desc3AUTISM IMPACT
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt00
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUND FOR RISING GROUND, INC. HAS NOT TAKEN AN UNSUBSTANTIATED TAX POSITION THAT WOULD REQUIRE PROVISION OF A LIABILITY UNDER GAAP. UNDER GAAP, AN ORGANIZATION MUST RECOGNIZE THE TAX LIABILITIES ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION. THE ORGANIZATION DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS AS OF JUNE 30, 2025. THE ORGANIZATION HAS FILED IRS FORM 990 TAX RETURNS, AS REQUIRED, AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHERE IT IS REQUIRED. FOR THE YEAR ENDED JUNE 30, 2025, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING AUTHORITIES. AS OF JUNE 30, 2025, THE ORGANIZATION WAS NOT SUBJECT TO ANY EXAMINATION BY A TAXING AUTHORITY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote
IRS990ScheduleD/TotalBookValueSecuritiesAmt05710747
IRS990ScheduleD/TotalExpensesPerForm990Amt00
IRS990ScheduleD/TotalLiabilityAmt04250
IRS990ScheduleD/TotalRevenuePerForm990Amt00
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt01433503
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0RISING GROUND INC
IRS990ScheduleI/RecipientTable/RecipientEIN0131860451
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01333 BROADWAY
IRS990ScheduleI/RecipientTable/USAddress/CityNm0NEW YORK
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0NY
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd010018
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0RISING GROUND, INC. (RG) PREPARES AND SUBMITS A DETAILED REQUEST TO THE FUND FOR RISING GROUND, INC. (FRG). THIS REQUEST INCLUDES A DESCRIPTION OF EACH ITEM OR EXPENSE FOR WHICH RG IS SEEKING FUNDING. BEFORE ANY FUNDS ARE TRANSFERRED, RG MUST CONFIRM THAT THE FUNDS HAVE BEEN SPENT ON THE SPECIFIED ITEMS. THIS STEP ENSURES THAT THE FUNDS ARE USED APPROPRIATELY AND FOR THEIR INTENDED PURPOSES. ONCE RG HAS CONFIRMED THE EXPENDITURE, THEY SUBMIT A REIMBURSEMENT REQUEST TO FRG. THIS REQUEST SERVES AS A FORMAL ACKNOWLEDGMENT THAT THE FUNDS HAVE BEEN UTILIZED AS PLANNED, AND REIMBURSEMENT IS NOW BEING REQUESTED. THESE PROCEDURES ARE DESIGNED TO ENSURE ACCOUNTABILITY AND TRANSPARENCY IN THE USE OF GRANT FUNDS, PROVIDING BOTH RG AND FRG WITH A CLEAR FRAMEWORK FOR FINANCIAL OVERSIGHT AND COMPLIANCE.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
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IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0398897
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1345512
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt041385
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt14286
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt116955
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ALAN E MUCATEL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1ELLIOT HAGLER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHIEF EXECUTIVE OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CHIEF FINANCIAL OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0457339
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1366753
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0RISING GROUND, INC., AN AFFILIATE OF THE REPORTING ORGANIZATION PAID COMPENSATION TO THE REPORTING ORGANIZATION'S TOP MANAGEMENT OFFICIAL. RISING GROUND HAS ESTABLISHED THE COMPENSATION OF THE TOP MANAGEMENT OFFICIAL USING COMPENSATION COMMITTEE, FORM 990 OF OTHER ORGANIZATIONS, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT COMPENSATE ANY OFFICER OR KEY EMPLOYEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RISING GROUND, INC., A RELATED 501(C)(3) ORGANIZATION, IS THE SOLE MEMBER OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBER CAN APPOINT AND ELECT MEMBERS OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3POWERS RESERVED FOR THE MEMBER INCLUDE APPOINTING AND REMOVING CORPORATE OFFICERS OF THE ORGANIZATION, INCLUDING THE EXECUTIVE DIRECTOR AND CFO, APPROVING CHANGES TO THE CERTIFICATE OF INCORPORATION AND BY-LAWS, APPROVING AND OVERSEEING THE OPERATING AND CAPITAL BUDGETS OF THE CORPORATION, AND APPROVING THE SALE, LEASE, MORTGAGE OR ENCUMBRANCE OF ALL ASSETS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A COMPLETED FORM 990 IS REVIEWED BY THE MEMBERS OF THE AUDIT AND OVERSIGHT BOARD COMMITTEE. IT IS THEN SENT TO ALL OTHER BOARD MEMBERS FOR THEIR APPROVAL. BEFORE FORM 990 IS SUBMITTED TO THE IRS AND NYS, ANY ISSUES ARE DISCUSSED WITH THE CFO AND THEN BROUGHT TO THE CPA FIRM WHO PREPARED THE RETURN, IF THE ISSUES REMAINED UNRESOLVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CONFLICT OF INTEREST POLICY REQUIRES BOARD MEMBERS AND KEY STAFF TO COMPLETE AN ANNUAL DISCLOSURE AGREEMENT. IF ANY CONFLICTS ARE FOUND, THE RELATED INDIVIDUAL IS EXCLUDED FROM THE DISCUSSION AND THE VOTING PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7TRANSFER OF NET ASSETS FROM RISING GROUND, INC., A RELATED 501(C)(3) ORGANIZATION - 2585011; Total - 2585011;
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 15b PROCESS TO ESTABLISH COMPENSATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 6 Classes of members or stockholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7a Members or stockholders electing members of governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 11b Review of form 990 by governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 12c Conflict of interest policy
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 19 Required documents available to the public
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part XI, Line 9 Other changes in net assets or fund balances
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