Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
Rising Stars Foundation
EIN 92-3779906 • 501(c)3 • Santa Ana, CA
Profile
providing enrichment and educational programs for underserved school districts and students from low income families
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
1.67x
Liabilities / Revenue
88th percentile
Higher debt load relative to revenue than 88% of similar nonprofits.
Net Margin
36th percentile
Higher net margin than 36% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 0.8% of source-year revenue.
Asset Growth
29th percentile
Faster asset growth than 29% of similar nonprofits.
Revenue Growth
96th percentile
Faster revenue growth than 96% of similar nonprofits.
Balance Sheet
Assets
$79,981
No earlier filing loaded for comparison.
Liabilities
$97,050
No earlier filing loaded for comparison.
Net Assets
-$17,069
No earlier filing loaded for comparison.
Revenue
$121,662
No earlier filing loaded for comparison.
Expenses
$133,731
No earlier filing loaded for comparison.
Net Income
-$12,069
No earlier filing loaded for comparison.
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $79,981
- Liabilities
- $97,050
- Net assets
- -$17,069
- Revenue
- $121,662
- Expenses
- $133,731
- Net income
- -$12,069
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Jul 30, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $121,662
Mission and Program Overview
Mission
providing enrichment and educational programs for underserved school districts and students from low income families
Program Services
| Description | Grants | Expenses |
|---|---|---|
| Provided hands-on STEAM, coding, and wellness instruction to over 4,200 students in 150+ underserved schools. Through 850+ "Future Makers and RiseUP Stars" programs, we equipped students from low-income families with essential technical and soft skills to bridge the opportunity gap and prepare them for real-world success. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Polina Kratova | President | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Rising Stars Foundation
- EIN
- 92-3779906
- Phone
- 6197923004
- Address
- 15 MacArthur Pl 506, Santa Ana, CA 92707
Signing Officer
- Name
- Polina Kratova
- Title
- President
- Signed
- 2025-07-30
- Discuss with paid preparer
- Yes
Preparer
- Firm
- George Dimov CPA
- Address
- 211 E 43rd Street Suite 628, NEW YORK, NY 10017
- Preparer
- Xuan Qu
- Phone
- 8338291120
Supplemental Narrative
Additional Explanations
Other Expenses.1002
“Office Expenses $1719”
Other Expenses.1005
“Travel $4550”
Other Expenses.1012
“Insurance $1124”
Other Expenses.1
“Curriculum Development $35000”
Other Expenses.2
“Program Supplies $10743”
Other Expenses.3
“Grant writing $5000”
Other Expenses.4
“Meals $1320”
Other Expenses.5
“Reimbursable Expenses $529”
Other Expenses.6
“Bank Charges & Fees $150”
Other Expenses.7
“Taxes & Licenses $104”
Other Expenses.9
“Dues & Subscription $19”
Other Assets.1005
“Accounts Receivable - Beginning $0 Accounts Receivable - Ending $69895”
Total Liabilities.1001
“Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $-46”
Total Liabilities.1006
“Payable to Officers, Directors, Etc. - Beginning $10100 Payable to Officers, Directors, Etc. - Ending $47096”
Total Liabilities.1008
“Unsecured Notes and Loans Payable - Beginning $0 Unsecured Notes and Loans Payable - Ending $50000”
Raw XML Appendix140 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Polina Kratova |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6197923004 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4330 Alhama Drive |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Woodland hills |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 91364 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 5100 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 10086 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -12069 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 12652 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 5100 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 79981 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 121662 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -5000 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -17069 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -5000 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -17069 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 205 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Polina Kratova |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 69895 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 60258 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | providing enrichment and educational programs for underserved school districts and students from low income families |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 43 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 121662 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Provided hands-on STEAM, coding, and wellness instruction to over 4,200 students in 150+ underserved schools. Through 850+ "Future Makers and RiseUP Stars" programs, we equipped students from low-income families with essential technical and soft skills to bridge the opportunity gap and prepare them for real-world success. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 60573 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 10100 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 97050 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 133731 |
| IRS990EZ/TotalRevenueAmt | 0 | 121662 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 0 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Office Expenses $1719 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Travel $4550 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Insurance $1124 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Curriculum Development $35000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Program Supplies $10743 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Grant writing $5000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Meals $1320 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Reimbursable Expenses $529 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Bank Charges & Fees $150 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Taxes & Licenses $104 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Dues & Subscription $19 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Accounts Receivable - Beginning $0 Accounts Receivable - Ending $69895 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $-46 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Payable to Officers, Directors, Etc. - Beginning $10100 Payable to Officers, Directors, Etc. - Ending $47096 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | Unsecured Notes and Loans Payable - Beginning $0 Unsecured Notes and Loans Payable - Ending $50000 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Expenses.9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Assets.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Total Liabilities.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Total Liabilities.1006 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Total Liabilities.1008 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Polina Kratova |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-30 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Rising Stars Foundation |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | RISI |
| ReturnHeader/Filer/EIN | 0 | 923779906 |
| ReturnHeader/Filer/PhoneNum | 0 | 6197923004 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 15 MacArthur Pl 506 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Santa Ana |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92707 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 823109419 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | George Dimov CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 211 E 43rd Street Suite 628 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | NEW YORK |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 10017 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8338291120 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Xuan Qu |
| ReturnHeader/ReturnTs | 0 | 2025-07-30T08:26:11-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.