2026-03-25T14:11:59+00:00 2025-06-30 135381590 BDO USA 200 PARK AVE 38TH FLOOR NEW YORK NY 10166 990 2024-07-01 871801552 FUND FOR RISING GROUND INC FUND 2124373500 1333 BROADWAY 8TH FL NEW YORK NY 10018 ELLIOT HAGLER CFO 9143758717 2026-03-25 true PAUL HAMMERSCHMIDT P01384178 2128858000 2026-03-25 2024 2025-03-06 01:10:19Z ALAN E MUCATEL 1333 BROADWAY 8TH FL NEW YORK NY 10018 20506632 false X N/A X 2021 NY TO SOLICIT, HOLD, MANAGE, INVEST AND DISTRIBUTE CHARITABLE FUNDS AND REAL PROPERTY FOR ITS NON-PROFIT SOLE MEMBER RISING GROUND, INC. 5 5 0 5 0 0 0 0 0 3071159 2507796 0 0 3071159 2507796 4889969 1433503 0 0 0 0 0 0 193451 197576 5083420 1631079 -2012261 876717 50000292 57471801 181469 4250 49818823 57467551 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. false false 1433503 1433503 0 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. 1433503 true false false false false false false false false false false true false false true true false true false false false false false false false false false true false true false false false false false false false false false false false false false false false true false false false false true 0 0 0 false false false false false false false false false false false false X 5 5 false false false false true true true true true false false false true true true true true true false false false false NY X ELLIOT HAGLER CPA CFO 9143758717 1333 BROADWAY 8TH FLOOR NEW YORK NY 10018 ELIZABETH RENYI TREASURER 1.0 0 X X 0 0 0 FRANCES OLIVERI SECRETARY 1.0 0 X X 0 0 0 G CROSSAN SEYBOLT JR PRESIDENT 1.0 0.0 X X 0 0 0 CAROL CHEN DIRECTOR 1.0 2.0 X 0 0 0 NICK PREDDICE DIRECTOR 1.0 0 X 0 0 0 ALAN E MUCATEL CHIEF EXECUTIVE OFFICER 1.0 34.0 X 0 398897 58442 ELLIOT HAGLER CHIEF FINANCIAL OFFICER 1.0 34.0 X 0 345512 21241 0 744409 79683 false true false 0 0 0 0 0 0 0 1833297 0 0 1833297 0 0 18673335 17998836 674499 0 674499 0 0 674499 0 0 0 0 0 2507796 0 0 2507796 1433503 1433503 4250 0 4250 0 192576 0 192576 0 0 0 0 0 ADMINISTRATIVE EXPENSES 750 0 750 0 0 0 0 0 1631079 1433503 197576 0 375922 1489676 20671 62701 0 0 0 0 0 0 0 45625873 50208677 3977826 5710747 0 0 0 50000292 57471801 0 0 181469 4250 181469 4250 X 49818823 57467551 49818823 57467551 50000292 57471801 X 876717 4187000 2585011 X false true true false X X X 1 RISING GROUND INC 131860451 9 true 1433503 0 1 1433503 0 true false false false false false false false false false false false false false false true false Closely-held equity interests Financial derivatives STATE STREET HEDGE FUND 5503247 AUTISM IMPACT 207500 5710747 Federal Income Taxes DUE TO RISING GROUND 4250 4250 X 0 0 0 0 0 0 0 0 0 0 0 0 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. true RISING GROUND INC 1333 BROADWAY NEW YORK NY 10018 131860451 501(C)(3) 1433503 GENERAL SUPPORT 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds RISING 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. false false false false false false false false false ALAN E MUCATEL CHIEF EXECUTIVE OFFICER 0 398897 0 0 0 0 0 41385 0 17057 0 457339 0 0 ELLIOT HAGLER CHIEF FINANCIAL OFFICER 0 345512 0 0 0 0 0 4286 0 16955 0 366753 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation RISING 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. 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. 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; RISING GROUND INC 1333 BROADWAY 8TH FL NEW YORK NY 10018 131860451 SOCIAL SERVICES NY 501(c)(3) 10 NA false EDWIN GOULD SERVICES FOR CHILDREN & FAMILIES 1333 BROADWAY 8TH FL NEW YORK NY 10018 135675643 SPECIAL NEEDS NY 501(c)(3) 10 NA false false true false false true false false false false false false true false true true false false false true