Form990-PF

Department of the Treasury
Internal Revenue Service
Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter Social Security numbers on this form as it may be made public. By law, the IRS cannot redact the information on the form.
bulletInformation about Form 990-PF and its instructions is at www.irs.gov/form990pf.
OMB No. 1545-0052
2013
Open to Public Inspection
For calendar year 2013, or tax year beginning 01-01-2013 , and ending 12-31-2013
Name of foundation
Risen Son Foundation Inc
 

Number and street (or P.O. box number if mail is not delivered to street address)4476 Main Street Suite 106   Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Amherst, NY14226
A Employer identification number

20-4446969
B Telephone number (see instructions)

(716) 839-1292
C bullet
G Check all that apply:

D 1. bullet
2. bullet
E bullet
H Check type of organization:
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$6,147,188J Accounting method:
 
(Part I, column (d) must be on cash basis.)
F bullet
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 165,000
2 Check bullet
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities...... 94,288 94,288  
5a Gross rents.............. 24,500 24,500  
b Net rental income or (loss) 2,908
6a Net gain or (loss) from sale of assets not on line 10 43,219
b Gross sales price for all assets on line 6a 2,836,303
7 Capital gain net income (from Part IV, line 2)... 43,219
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment 56 56  
12 Total. Add lines 1 through 11........ 327,063 162,063  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0   0
14 Other employee salaries and wages...... 37,233 0   37,233
15 Pension plans, employee benefits....... 5,759 0   5,759
16a Legal fees (attach schedule)......... Click to see attachment 2,589 1,294   1,295
b Accounting fees (attach schedule)....... Click to see attachment 9,061 4,530   4,531
c Other professional fees (attach schedule).... Click to see attachment 53,628 53,628   0
17 Interest...............        
18 Taxes (attach schedule) (see instructions) Click to see attachment 4,785 0   0
19 Depreciation (attach schedule) and depletion... Click to see attachment 13,792 7,658  
20 Occupancy.............. 21,571 16,196   5,375
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 27,389 5,831   19,158
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 175,807 89,137   73,351
25 Contributions, gifts, grants paid........ 387,350 387,350
26 Total expenses and disbursements. Add lines 24 and 25 563,157 89,137   460,701
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -236,094
b Net investment income (if negative, enter -0-) 72,926
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2013)
Form 990-PF (2013)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.)		 Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing...............      
2 Savings and temporary cash investments.......... 1,341,295 405,099 405,099
3 Accounts receivable bullet285,867
Less: allowance for doubtful accounts bullet   1,455 285,867 285,867
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use...............      
9 Prepaid expenses and deferred charges...........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)........ 2,150,666 Click to see attachment2,209,510 2,975,085
c Investments—corporate bonds (attach schedule)........      
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet   278,663    
12 Investments—mortgage loans..............      
13 Investments—other (attach schedule)........... 1,735,401 Click to see attachment2,221,778 2,478,894
14 Land, buildings, and equipment: basis bullet6,842
Less: accumulated depreciation (attach schedule) bullet4,599 253,841 Click to see attachment2,243 2,243
15 Other assets (describe bullet) Click to see attachment0 Click to see attachment1,018,143 Click to see attachment0
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 5,761,321 6,142,640 6,147,188
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable...................    
19 Deferred revenue..................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet) Click to see attachment3,196 Click to see attachment1,109
23 Total liabilities (add lines 17 through 22).......... 3,196 1,109
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted.................... 5,758,125 6,141,531
25 Temporarily restricted................    
26 Permanently restricted................    
bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds.........    
28 Paid-in or capital surplus, or land, bldg., and equipment fund    
29 Retained earnings, accumulated income, endowment, or other funds    
30 Total net assets or fund balances (see page 17 of the
instructions).................... 5,758,125 6,141,531
31 Total liabilities and net assets/fund balances (see page 17 of
the instructions).................. 5,761,321 6,142,640
Part III Analysis of Changes in Net Assets or Fund Balances
1 Total net assets or fund balances at beginning of year—Part II, column (a), line 30 (must agree
with end-of-year figure reported on prior year’s return)............... 1 5,758,125
2 Enter amount from Part I, line 27a..................... 2 -236,094
3 Other increases not included in line 2 (itemize) bulletClick to see attachment 3 619,500
4 Add lines 1, 2, and 3.......................... 4 6,141,531
5 Decreases not included in line 2 (itemize) bullet 5 0
6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30. 6 6,141,531
Form 990-PF (2013)
Form 990-PF (2013)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.) 		(b) How acquired
P—Purchase
D—Donation 		(c) Date acquired
(mo., day, yr.) 		(d) Date sold
(mo., day, yr.)
1 a Sale of Rental Building Land P 2010-01-01 2013-12-27
b Sale of Rental Building P 2010-01-01 2013-12-27
c Sale of Rental Building Furniture & Fixtures P 2010-07-19 2013-12-27
d Sale of Rental Building Landscaping P 2010-03-05 2013-12-27
e Sale of Office Building Land P 2010-01-01 2013-12-27
Sale of Office Building P 2010-01-01 2013-12-27
Sale of Office Building Landscaping P 2010-03-05 2013-12-27
Sale of Office Building Furniture & Fixtures P 2010-11-30 2013-12-27
Publicly Traded Securities P   2013-12-31
Powershares DB Commodity Index Trading Fd. STCL P    
Powershares DB Commodity Index Trading Fd. LTCL P    
Powershares DB Commodity Index Trading Fd. Sec 1256 Loss P    
Capital Gains Dividends P    
(e) Gross sales price (f) Depreciation allowed
(or allowable) 		(g) Cost or other basis
plus expense of sale 		(h) Gain or (loss)
(e) plus (f) minus (g)
a 30,770   48,410 -17,640
b 155,055 23,029 243,922 -65,838
c 3,980 3,766 6,255 1,491
d 10,195 4,154 16,036 -1,687
e 8,165   23,880 -15,715
81,090 17,413 237,113 -138,610
2,695 2,076 7,877 -3,106
8,050 21,767 23,541 6,276
2,534,157   2,252,459 281,698
    46 -46
    962 -962
    4,788 -4,788
2,146     2,146
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l) Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i) F.M.V. as of 12/31/69 (j) Adjusted basis
as of 12/31/69 		(k) Excess of col. (i)
over col. (j), if any
a       -17,640
b       -65,838
c       1,491
d       -1,687
e       -15,715
      -138,610
      -3,106
      6,276
      281,698
      -46
      -962
      -4,788
      2,146
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 43,219
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 . . . . . . . . . . . . . . . . 		Bracket 3  
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
(For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income.)

If section 4940(d)(2) applies, leave this part blank.
Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period?
If "Yes," the foundation does not qualify under section 4940(e). Do not complete this part.
1 Enter the appropriate amount in each column for each year; see page 18 of the instructions before making any entries.
(a)
Base period years Calendar
year (or tax year beginning in) 		(b)
Adjusted qualifying distributions 		(c)
Net value of noncharitable-use assets 		(d)
Distribution ratio
(col. (b) divided by col. (c))
2012 354,573 4,334,678 0.081799
2011 543,887 4,364,338 0.124621
2010 341,918 2,652,752 0.128892
2009 129,290 2,199,825 0.058773
2008 110,368 3,146,518 0.035076
2 Total of line 1, column (d) ...................... 2 0.429161
3 Average distribution ratio for the 5-year base period—divide the total on line 2 by 5, or by
the number of years the foundation has been in existence if less than 5 years. . . 		3 0.085832
4 Enter the net value of noncharitable-use assets for 2013 from Part X, line 5..... 4 5,224,851
5 Multiply line 4 by line 3....................... 5 448,459
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 729
7 Add lines 5 and 6......................... 7 449,188
8 Enter qualifying distributions from Part XII, line 4.............. 8 460,701
If line 8 is equal to or greater than line 7, check the box in Part VI, line 1b, and complete that part using a 1% tax rate. See
the Part VI instructions.
Form 990-PF (2013)
Form 990-PF (2013)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see page 18 of the instructions)
1a Bulletand enter “N/A" on line 1. Bracket
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b 1 729
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2............................ 3 729
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-). 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 729
6 Credits/Payments:
a 2013 estimated tax payments and 2012 overpayment credited to 2013 6a  
b Exempt foreign organizations—tax withheld at source....... 6b
c Tax paid with application for extension of time to file (Form 8868) 6c  
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 0
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. 8 11
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9 740
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10  
11 Enter the amount of line 10 to be: Credited to 2014 estimated taxBullet   RefundedBullet 11  
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes (see page 19 of
the instructions for definition)?............................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$ 0(2) On foundation managers.bullet$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c), and Part XV.
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletDE, MS
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2013 or the taxable year beginning in 2013 (see instructions for Part XIV)?
    If "Yes," complete Part XIV.............................
    9
     
    No
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names and addresses.Click to see attachment
    10
    Yes
     
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. (see instructions) .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement (see instructions).................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbulletN/A
    14
    The books are in care ofbulletPaula Laughlin Telephone no.bullet (716) 839-1292
    Located atbullet4476 Main Street Suite 106AmherstNY ZIP+4bullet14226
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041.........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ......bullet
    15  
    16 At any time during calendar year 2013, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country?
    16   No
    See instructions for exceptions and filing requirements for Form TD F 90-22.1. If "Yes", enter the name of the
    foreign country bullet  
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 5
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?.........................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?.................
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).........
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance (see page 20 of the instructions)?...
    1b
     
     
    .........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2013?.............
    1c
     
    No
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2013, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2013?...............
    If "Yes," list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer "No" and attach statement—see instructions.) ..............
    2b
     
     
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year?.........................
    b
    If "Yes," did it have excess business holdings in 2013 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2013.)....................
    3b
     
     
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2013?
    4b
     
    No
    5a
    During the year did the foundation pay or incur any amount to:
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?...............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 509(a)(1), (2), or (3), or section 4940(d)(2)? (see instructions)........
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?........
    b
    If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance (see instructions)? ......
    5b
     
     
    .........bullet
    c
    If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant?............
    If "Yes," attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract?........................
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract?....
    6b
     
    No
    If "Yes" to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    b
    If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
     
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 6
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation (see instructions).
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation
     (If not paid, enter
    -0-)     		(d) Contributions to
    employee benefit plans
    and deferred compensation     		(e) Expense account,
    other allowances
    David A Rich Sr President
    2.00     		0 0 0
    3535 Hawthorne Drive
    Jackson,MS39216
    Grace E Rich Vice-President/Secretary
    2.00     		0 0 0
    3535 Hawthorne Drive
    Jackson,MS39216
    David A Rich Jr Treasurer
    1.00     		0 0 0
    4476 Main Street Suite 104
    Amherst,NY14226
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    NONE
    Total number of other employees paid over $50,000...................bullet 0
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    NONE
    Total number of others receiving over $50,000 for professional services.............bullet0
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1
     
    2  
    3  
    4  
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 7
    Part IX-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1  
    2  
    All other program-related investments. See page 24 of the instructions.
    3  
    Total. Add lines 1 through 3.........................bullet0
    Part X
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations,
    see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
     
    b
    Average of monthly cash balances.......................
    1b
     
    c
    Fair market value of all other assets (see instructions)................
    1c
     
    d
    Total (add lines 1a, b, and c).........................
    1d
     
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
     
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
     
    3
    Subtract line 2 from line 1d.........................
    3
     
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
     
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
     
    6
    Minimum investment return. Enter 5% of line 5..................
    6
     
    Part XI
    Distributable Amount bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    261,243
    2a
    Tax on investment income for 2013 from Part VI, line 5......
    2a
    729
    b
    Income tax for 2013. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    729
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    260,514
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    0
    5
    Add lines 3 and 4............................
    5
    260,514
    6
    Deduction from distributable amount (see instructions).................
    6
    0
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII,
    line 1................................
    7
    260,514
    Part XII
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
     
    b
    Program-related investments—total from Part IX-B..................
    1b
     
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
     
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b (see instructions).................
    5
     
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
     
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 8
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2012     		(c)
    2012     		(d)
    2013
    1 Distributable amount for 2013 from Part XI, line 7 260,514
    2 Undistributed income, if any, as of the end of 2013:
    a Enter amount for 2012 only....... 0
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2013:
    a From 2008.......  
    b From 2009.......  
    c From 2010....... 121,951
    d From 2011....... 328,024
    e From 2012....... 138,735
    fTotal of lines 3a through e......... 588,710
    4Qualifying distributions for 2013 from Part
    XII, line 4: bullet$ 460,701
    a Applied to 2012, but not more than line 2a 0
    b Applied to undistributed income of prior years
    (Election required—see instructions)......     		0
    c Treated as distributions out of corpus (Election
    required—see instructions).........     		0
    d Applied to 2013 distributable amount..... 260,514
    e Remaining amount distributed out of corpus 200,187
    5 Excess distributions carryover applied to 2013. 0 0
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 788,897
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ...........     		0
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		0
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		0
    e Undistributed income for 2012. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		0
    f Undistributed income for 2013. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2014 ..........     		0
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (see
    instructions) .............     		0
    8Excess distributions carryover from 2008 not
    applied on line 5 or line 7 (see instructions) ...     		0
    9Excess distributions carryover to 2014.
    Subtract lines 7 and 8 from line 6a ......     		788,897
    10 Analysis of line 9:
    a Excess from 2009....  
    b Excess from 2010.... 121,951
    c Excess from 2011.... 328,024
    d Excess from 2012.... 138,735
    e Excess from 2013.... 200,187
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 9
    Part XIV
    Private Operating Foundations (see instructions and Part VII-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2013, enter the date of the ruling.......bullet
     
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2013 (b) 2012 (c) 2011 (d) 2010
             
    b 85% of line 2a .........          
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		         
    d Amounts included in line 2c not used
    directly for active conduct of exempt activities ...........     		         
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		         
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......          
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		          
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		         
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		         
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		         
    (3) Largest amount of support
    from an exempt organization    		          
    (4) Gross investment income          
    Part XV
    Supplementary Information (Complete this part only if the organization had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    David A Rich Sr
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
    Paula Laughlin
    4476 Main St Suite 106
    Amherst,NY14226
    (716) 839-1292
    bThe form in which applications should be submitted and information and materials they should include:
    No formal application process.
    cAny submission deadlines:
    No formal application process.
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    None
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 10
    Part XV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    		 Foundation
    status of
    recipient     		Purpose of grant or
    contribution     		Amount
    Name and address (home or business)
    aPaid during the year
    ASCPA
    PO Box 97288
    Washington,DC200907288     		None 509(a)(1) General Operations 750
    Baptist Health Foundation
    1225 North State Street
    Jackson,MS39202     		  509(a)(1) General Operations 52,500
    Belhaven University
    1500 Peachtree St
    Jackson,MS39202     		None 509(a)(1) New Track 75,000
    Buffalo City Mission
    PO Box 1748
    Buffalo,NY142401748     		None 509(a)(1) General Operations 5,000
    Buffalo Dream Center
    PO Box 934
    Buffalo,NY14201     		None 509(a)(1) General Operations 4,000
    Chamberlain-Hunt Academy
    124 McComb
    Port Gibson,MS39150     		  509(a)(1) General Operations 2,500
    Community Foundation of Greater Jackson
    525 North State St Suite 5B
    Jackson,MS39201     		None 509(a)(1) General Operations 6,000
    Gateway Rescue Mission Inc
    328 South Gallatin St
    Jackson,MS39207     		None 509(a)(2) General Operations 3,000
    Global Outreach International
    PO Box 1
    Tupelo,MS38802     		None 509(a)(1) Croatia Mission Fund 2,500
    Guiding Eyes for the Blind
    611 Granite Springs
    Yorktown Heights,NY10598     		None 509(a)(1) General Operations 150
    I-61 Ministries
    PO Box 303
    East Aurora,NY14052     		  509(a)(1) General Operations 2,000
    Jackson Zoological Park
    2918 West Capitol Street
    Jackson,MS39209     		  509(a)(1) Rhino Exhibit 15,000
    MadCAAP
    3141 S Liberty Street
    Canton,MS39046     		None 509(a)(1) Healthcare Fund for Director/General Operations 55,500
    Mission Mississippi
    120 North Congress St Ste 520
    Jackson,MS39201     		None 509(a)(2) General Operations 5,000
    Mississippi Children's Home Services
    1465 Lakeland Drive
    Jackson,MS39215     		  509(a)(3) General Operations 5,000
    Mississippi Symphony Orchestra
    201 E Pascagoula St
    Jackson,MS39201     		None 509(a)(2) General Operations 250
    Palmer Home for Children
    PO Box 746
    Columbus,MS39703     		None 509(a)(2) General Operations 2,000
    Repairers of the Breach
    15 Countrywood Lane
    Corinth,MS38834     		  509(a)(2) New Auto/General Operations 48,700
    Snyder Fire Company
    4531 Main Street
    Buffalo,MS14226     		None 509(c)(4) General Operations 250
    Stewpot Community Services
    1700 West Capitol St
    Jackson,MS39209     		None 509(a)(1) General Operations 5,000
    Susan G Komen for the Cure
    5005 LBJ Freeway
    Dallas,TX75244     		None 509(a)(1) General Operations 1,000
    The Salvation Army
    PO Box 689
    Buffalo,NY14240     		None 509(a)(1) General Operations 250
    Virtue Online
    1236 Waterford Road
    West Chester,PA19380     		None 509(a)(1) General Operations 8,500
    Voice of Calvary
    531 West Capitol Street
    Jackson,MS39208     		None 509(a)(2) General Operations 26,000
    Women's & Children's Hospital of Buffalo
    1260 Delaware Ave
    Buffalo,NY14209     		None 509(a)(2) Libby's Chapel Move 50,000
    Young Life Jackson
    PO Box 79066
    Jackson,MS39236     		  509(a)(1) New Video/General Operations 11,500
    Total .................................bullet 3a 387,350
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 11
    Part XVI-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3
    Interest on savings and temporary cash investments ............     		         
    4 Dividends and interest from securities....     14 94,288  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....     16 2,908  
    6
    Net rental income or (loss) from personal property .............     		         
    7 Other investment income.....     14 56  
    8
    Gain or (loss) from sales of assets other than inventory .............     		    18 43,219  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory..          
    11 Other revenue: a
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e).. 0 140,471 0
    13Total. Add line 12, columns (b), (d), and (e)..................
    13140,471
    (See worksheet in line 13 instructions to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow     		Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 12
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political
    Yes
    No
    organizations?
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) of the Code (other than section 501(c)(3)) or in section 527?...........
    b
    If "Yes," complete the following schedule.
    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer or fiduciary) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below
    (see instr.)?
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's namebullet



    Firm's addressbullet







         		Firm's EINbullet
    Phone no.
    Form 990-PF (2013)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description
    Schedule B
    (Form 990, 990-EZ,
    or 990-PF)
    Department of the Treasury
    Internal Revenue Service
    Schedule of Contributors
    Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
    Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
    OMB No. 1545-0047
    2013
    Name of the organization
    Risen Son Foundation Inc
     
    Employer identification number

    20-4446969
    Organization type (check one):
    Filers of:
    Section:
    Form 990 or 990-EZ





    Form 990-PF




    Check if your organization is covered by the General Rule or a Special Rule.  
    Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
    General Rule
    Special Rules
    ......................... Arrow Bullet $  
    Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
    990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
    Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
    990-EZ, or 990-PF).
    For Paperwork Reduction Act Notice, see the Instructions
    for Form 990, 990-EZ, or 990-PF.
    Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Page 2
    Name of organization
    Risen Son Foundation Inc
          		Employer identification number

    20-4446969
    Part I
    Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    1
     
     

    David A Rich  
    3535 Hawthorne
     
    Jackson, MS39216

    		$165,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Page 3
    Name of organization
    Risen Son Foundation Inc
          		Employer identification number

    20-4446969
    Part II
    Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Page 4
    Name of organization
    Risen Son Foundation Inc
          		Employer identification number

    20-4446969
    Part III
    Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
    that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
    For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
    contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
    Use duplicate copies of Part III if additional space is needed.
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Additional Data


    Software ID:  
    Software Version:  

    TY 2013 AccountingFeesSchedule
    Name:
    Risen Son Foundation Inc
    EIN: 20-4446969
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    The Jackson Group 796 398   398
    The Jackson Firm 8,265 4,132   4,133

    Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

    TY 2013 DepreciationSchedule
    Name:
    Risen Son Foundation Inc
    EIN: 20-4446969
    Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
    Life (# of years)    		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
    Land (2/3) 2010-01-01 46,600   L   0 0    
    Building (2/3) 2010-01-01 188,400 14,291 SL 39.000000000000 4,629 4,629    
    Bldg Improv-Electrical System (2/3) 2010-03-16 6,140 439 SL 39.000000000000 151 151    
    Security System (2/3) 2010-07-19 3,285 1,849 200DB 7.000000000000 205 469    
    Furn & Fixt - Blinds (2/3) 2010-04-06 1,590 894 200DB 7.000000000000 99 227    
    Bldg Improv-Decking (2/3) 2010-03-05 12,470 893 SL 39.000000000000 306 306    
    Landscaping (2/3) 2010-01-01 798 184 150DB 15.000000000000 31 53    
    Landscaping (2/3) 2010-03-05 14,638 3,375 150DB 15.000000000000 564 976    
    Security System (2/3) 2010-12-28 1,150 647 200DB 7.000000000000 72 164    
    Bldg Improv-Carpentry (2/3) 2010-05-14 22,600 1,520 SL 39.000000000000 555 555    
    Bldg Improv-Electrical System (2/3) 2012-02-28 2,265 51 SL 39.000000000000 56 56    
    Bldg Improvements (2/3) 2012-02-28 2,937 66 SL 39.000000000000 72 72    
    Land (1/3) 2010-01-01 23,400   L   0 0    
    Building (1/3) 2010-01-01 94,205 7,147 SL 39.000000000000 2,315 0    
    Bldg Improv-Electrical System (1/3) 2010-03-16 3,070 220 SL 39.000000000000 75 0    
    Bldg Improv-Decking (1/3) 2010-03-05 6,235 447 SL 39.000000000000 153 0    
    Bldg Improv-Carpentry (1/3) 2010-05-14 11,300 761 SL 39.000000000000 278 0    
    Security System (1/3) 2010-07-19 1,640 923 200DB 7.000000000000 102 0    
    Computer Network 2010-10-21 2,201 1,567 200DB 5.000000000000 254 0    
    Computer Network Setup 2010-12-14 626 445 200DB 5.000000000000 72 0    
    Telephone System 2010-10-19 2,859 1,109 200DB 7.000000000000 357 0    
    Office Equip - Shredder & Garbage Bins 2010-02-08 1,157 650 200DB 7.000000000000 145 0    
    Furn & Fixt - Blinds (1/3) 2010-04-06 796 448 200DB 7.000000000000 50 0    
    Landscaping (1/3) 2010-01-01 399 92 150DB 15.000000000000 15 0    
    Landscaping (1/3) 2010-03-05 7,320 1,687 150DB 15.000000000000 282 0    
    Security System (1/3) 2010-12-28 576 324 200DB 7.000000000000 36 0    
    Building Improvements 2011-12-31 99,006 2,645 SL 39.000000000000 2,433 0    
    Furniture & Fixtures 2011-04-30 1,204   200DB 7.000000000000 0 0    
    Furniture & Fixtures 2011-11-30 9,457   200DB 7.000000000000 0 0    
    Security System Upgrade 2011-09-30 8,926   200DB 7.000000000000 0 0    
    Bldg Improv-Carpentry 2011-12-31 5,110 136 SL 39.000000000000 126 0    
    Bldg Improv-Electrical System 2011-12-31 10,822 289 SL 39.000000000000 266 0    
    Bldg Improv-Electrical System (1/3) 2012-02-28 1,132 25 SL 39.000000000000 28 0    
    Building Improvements (1/3) 2012-02-28 1,469 33 SL 39.000000000000 36 0    
    Furn & Fixt - Drapes 2012-06-30 469 33 200DB 7.000000000000 29 0    

    TY 2013 InvestmentsCorpStockSchedule
    Name:
    Risen Son Foundation Inc
    EIN: 20-4446969
    Name of Stock End of Year Book Value End of Year Fair Market Value
    Accenture PLC-243 Sh 0 0
    Ace Limited New-190 Sh 0 0
    ADT Corp-576 Sh 22,593 23,311
    Alexion Pharma Inc-85 Sh 4,925 11,295
    Alliance Data Systems-108 Sh 14,897 28,396
    Amazon Com Inc-60 Sh 14,912 23,927
    Ametek-459 Sh 14,573 24,176
    Anadarko Petroleum Corp-201 Sh 0 0
    Anheuser-Busch InBev ADR-302 Sh 17,486 32,151
    Apple Inc - 17 Sh 6,453 9,537
    Apple Inc-96 Sh 44,009 53,858
    Assa Abloy AB ADR-784 Sh 10,145 20,737
    Assc Brit Foods ADR New-339 Sh 8,463 13,784
    Atlantia SPA ADR-1,737 Sh 16,172 19,472
    AutoZone Inc-39 Sh 15,377 18,640
    B & G Foods Inc-507 Sh 14,868 17,192
    Bayer A G ADR-233 Sh 17,600 33,086
    Bayerische Motor ADR-639 Sh 19,656 25,196
    BG Group PLC ADR - 642 Sh 13,749 13,925
    BHP Billiton Ltd ADR - 268 Sh 21,091 18,278
    Biogen Idec Inc-109 Sh 13,211 30,473
    BNP Paribas ADR - 744 Sh 23,420 29,165
    British Amer Tobacco PLC ADR-198 Sh 14,532 21,269
    British Sky PLC ADR-158 Sh 0 0
    Buffalo Wild Wings Inc-102 Sh 0 0
    Canon Inc Spon ADR - 302 Sh 0 0
    Catamaran Corp-336 Sh 0 0
    Celgene Corp-181 Sh 11,434 30,583
    Chipotle Mexican Grill-25 Sh 0 0
    Citigroup Inc New-436 Sh 0 0
    Community Health Systems-668 Sh 0 0
    Concho Resources Inc-88 Sh 0 0
    ConocoPhillips-346 Sh 0 0
    Continental Resources-241 Sh 21,459 27,117
    Corelogic Inc-458 Sh 11,193 16,273
    CostCo Whsl Corp New-144 Sh 0 0
    D R Horton Co-600 Sh 0 0
    Daihatsu Mtr Co ADR-290 Sh 0 0
    Daito Tr Constr Co ADR-590 Sh 0 0
    Delphi Automotive PLC-303 Sh 10,007 18,219
    E M C Corp Mass-666 Sh 0 0
    Eastman Chemical Co-263 Sh 15,371 21,224
    Eni S P A Spon ADR-252 Sh 12,114 12,219
    Experian Ltd ADR-359 Sh 5,793 6,616
    ExxonMobil Corp-346 Sh 0 0
    Fanuc Ltd ADR - 377 Sh 0 0
    General Electric Co-1,137 Sh 0 0
    Getinge AB ADR-408 Sh 0 0
    Gilead Sciences Inc-756 Sh 20,137 56,776
    Google Inc Cl A-49 Sh 32,594 54,915
    Halliburton Co Hldg Co-546 Sh 0 0
    Harmon Intl Inds Inc-173 Sh 0 0
    Hartford Fin Serv Group-720 Sh 16,916 26,086
    Home Depot Inc-353 Sh 0 0
    IBM-55 Sh 0 0
    Illumina Inc-313 Sh 0 0
    Informa PLC ADR-1,025 Sh 14,126 19,455
    ING Groep NV ADR - 1,705 Sh 0 0
    Inpex Corp ADR-1,042 Sh 16,338 13,400
    J M Smucker Co New-175 Sh 14,882 18,134
    JPMorgan Chase & Co-609 Sh 26,075 35,614
    K D D I Corp ADR-827 Sh 11,596 12,769
    Kninkljke Ahold New ADR-742 Sh 9,360 13,363
    Komatsu Ltd ADR New-523 Sh 15,129 10,763
    Level 3 Communications New-914 Sh 17,867 30,317
    Lifetime Fitness - 321 Sh 13,796 15,087
    Limited Brands Inc-446 SH 0 0
    Liquidity Services Inc-272 Sh 0 0
    Lixil Group Corp ADR-279 Sh 12,848 15,370
    Lloyds Banking Gp ADR-4,058 Sh 12,780 21,589
    LVMH Moet New ADR - 279 Sh 0 0
    Lyondell Basell Inds-74 Sh 3,461 5,941
    Merck KGAA ADR-279 Sh 0 0
    MetLife Inc-740 Sh 25,686 39,901
    Microsoft Corp - 599 Sh 17,765 22,409
    Nationstar Mtg Hldgs Inc-416 Sh 0 0
    Newcrest Mining ADR-607 Sh 0 0
    Nielsen Holdings B V F-298 Sh 9,062 13,675
    Novartis AG Spon ADR-471 Sh 27,019 37,859
    Novo-Nordisk A-S ADR-307 Sh 49,882 56,721
    Open Table Inc-183 Sh 0 0
    Orica Ltd ADR-295 Sh 0 0
    P G S ASA New ADR-623 Sh 8,461 7,305
    Panera Bread Co Cl A-47 Sh 0 0
    Perrigo Co - 125 Sh 0 0
    Petrofac Ltd ADR-936 Sh 0 0
    Polaris Industries Inc-218 Sh 14,392 31,750
    Potash Corp Sask Inc-250 Sh 0 0
    Prudential Corp PLC ADR-860 Sh 19,869 38,700
    PulteGroup Inc-850 Sh 0 0
    Rackspace Hosting Inc-469 Sh 0 0
    Red Electrica Corp ADR-1,319 Sh 14,097 17,213
    Republic Services Inc-282 Sh 0 0
    Rexam PLC ADR New-506 Sh 16,767 22,370
    Roche Hldg Ltd SAN ADR-502 Sh 28,709 35,240
    Rogers Communic Inc Cl B-281 Sh 10,134 12,715
    Ross Stores Inc-438 Sh 0 0
    Royal Dutch Shell A ADR-252 Sh 16,550 17,960
    Ryanair Hldgs PLC ADR-329 Sh 9,054 15,440
    S A P AG ADR - 366 Sh 19,925 31,893
    Sampo OYJ ADR-895 Sh 11,881 22,071
    Sands China Ltd ADR-308 Sh 13,421 25,318
    Sandvik AB ADR-628 Sh 0 0
    Sanofi Aventis ADR - 472 Sh 19,267 25,313
    Seven & I Hldg Co ADR-278 Sh 18,217 22,246
    Softbank Corp ADR-687 Sh 12,869 30,097
    Softbank Corp ADR-617 Sh 0 0
    Solarwinds Inc-374 Sh 0 0
    Starbucks Corp - 630 Sh 32,178 49,386
    Starbucks Corp - 360 Sh 0 0
    Sumitomo Mitsui New ADR-3,124 Sh 21,456 32,771
    Swatch Group AG ADR-354 Sh 8,029 11,753
    Swedbank AB Spon ADR-466 Sh 8,218 13,192
    Technip ADR-393 Sh 0 0
    Telstra Ltd Spon ADR-353 Sh 0 0
    Tesla Motors Inc-234 Sh 0 0
    Texas Capital Bancshares-371 Sh 0 0
    The Charles Schwab Corp-1,601 Sh 0 0
    Thermo Fisher Scientific-628 Sh 38,201 69,928
    Total SA ADR-538 Sh 28,696 32,963
    Tractor Supply Co-528 Sh 18,924 40,962
    Tullow Oil PLC ADR-900 Sh 9,268 6,354
    Tupperware Brands Corp-213 Sh 14,671 20,135
    U S Bancorp Del New-593 Sh 0 0
    Unilever PLC ADR New-531 Sh 16,909 21,877
    Valeant Pharma Intl-170 Sh 9,027 19,958
    Valeo Spon ADR-428 Sh 10,351 23,801
    Verisign Inc-411 Sh 15,876 24,570
    Wabtec-524 Sh 17,895 38,917
    Wex Inc-224 Sh 13,078 22,183
    Wolseley PLC ADR-2,572 Sh 8,926 14,712
    Yahoo Japan Corp ADR-1,928 Sh 16,224 21,439
    Yum Brands Inc-288 Sh 0 0
    Activision Blizzard-841 h 13,039 14,995
    American Airlines Group Inc-665 Sh 17,446 16,791
    Antero Resources Corp-187 Sh 10,212 11,863
    Aramark Holdings-1,128 Sh 22,867 29,576
    ARM Holdings PLC ADR-178 Sh 8,478 9,742
    Baidu Inc ADR-111 Sh 17,077 19,745
    Bankers Petroleum New-1,826 Sh 5,053 7,444
    Belden Inc-189 Sh 12,996 13,315
    Boston Beer Co Inc Cl A-69 Sh 11,482 16,684
    Bright Horizon Fam Solut-234 Sh 7,829 8,597
    Carlsberg AS ADR-474 Sh 10,257 10,475
    CDW Corp-617 Sh 11,794 14,413
    Chicago Bridge & Iron-268 Sh 15,410 22,282
    China Mobile Ltd ADR-383 Sh 20,697 20,027
    Cognizant Tech Sol Cl A-188 Sh 17,624 18,984
    Compagnie Finan RIC ADR-1,187 Sh 10,960 11,870
    Covanta Holding Corp-619 Sh 14,909 10,987
    Daikin Industries ADR-126 Sh 11,060 15,742
    Daiwa House Ind Ltd ADR-100 Sh 20,492 19,418
    Dresser Rand Group Inc-437 Sh 27,325 26,058
    E O G Resources Inc-52 Sh 8,201 8,728
    Essent Group Ltd-521 Sh 11,166 12,535
    Euro Aero Defense ADR-848 Sh 14,018 16,239
    Exelon Corporation-774 Sh 27,217 21,200
    Express Scripts Hldg Co-470 Sh 30,099 33,013
    Facebook Inc Cl A-704 Sh 31,404 38,473
    First Republic Bank-312 Sh 13,614 16,333
    Flowers Foods Inc-534 Sh 11,578 11,465
    Fly Leasing Ltd ADR-745 Sh 11,445 11,972
    Franks International-529 Sh 13,850 14,283
    Fresenius SE Co ADR-376 Sh 7,196 7,274
    Grand Canyon Education-286 Sh 13,273 12,470
    Hershey Company-128 Sh 11,516 12,445
    Hollyfrontier Corp-485 Sh 20,980 24,100
    HSBC Hldgs PLC ADR New-469 Sh 26,190 25,856
    ITC Holdings Corp-121 Sh 11,984 11,594
    Jazz Pharmaceutical PLC-96 Sh 8,087 12,150
    Johnson & Johnson-176 Sh 15,646 16,120
    Las Vegas Sands Corp-295 Sh 15,644 23,267
    Lincoln Elec Hldgs Inc-278 Sh 15,298 19,833
    LinkedIn Corp-135 Sh 23,605 29,272
    Magna Intl Inc-248 Sh 16,188 20,351
    Makita Corp Spon ADR-322 Sh 18,965 17,066
    Marin Software Inc-293 Sh 2,882 3,000
    MarketAxcess Holdings New-127 Sh 8,737 8,500
    Mediolanium SPA ADR-867 Sh 13,525 15,129
    MGM Resorts International-604 Sh 9,556 14,206
    Middleby Corp The-59 Sh 13,179 14,144
    Mondelez Intl Inc Cl A-674 Sh 18,695 23,792
    On Assignment Inc-651 Sh 15,648 22,733
    Oracle Corporation-633 Sh 20,260 24,219
    Pac Rubiales Energy New-235 Sh 5,017 4,056
    Qualcomm Inc-114 Sh 7,434 8,465
    Signet Jewelers Ltd-180 Sh 12,369 14,166
    Sprint Corporation-895 Sh 5,214 9,621
    Sumitomo Mitsui Tr ADR-1,779 Sh 9,177 9,411
    United Rentals Inc-309 Sh 15,939 24,087
    Walgreen Company-662 Sh 27,622 38,025
    Western Digital Corp-261 Sh 16,226 21,898
    Worthington Inds Inc-305 Sh 9,037 12,834
    Zoetis Inc-947 Sh 30,460 30,957

    TY 2013 InvestmentsOtherSchedule2
    Name:
    Risen Son Foundation Inc
    EIN: 20-4446969
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    EGShares ETF Emerging Mkts Consumer-932 Sh FMV 0 0
    IQ Hedge Multi Strat ETF-500 Sh FMV 13,572 14,485
    iShares ETF AAA-A Rated Corp Bd Fd-848 Sh FMV 44,361 42,222
    iShares FTSE EPRA NAREIT Global RE Ex US Index Fd-3,084 Sh FMV 0 0
    iShares Gold Trust-7,690 Sh FMV 117,657 89,819
    iShares MSCI Germany Index Fd-5,223 Sh FMV 129,270 166,200
    iShares MSCI HK Index Fd-2,596 Sh FMV 0 0
    iShares Russell Midcap-100 Sh FMV 10,520 14,998
    iShares S&P Global Indx Fd-Global 100 Indx Fd-500 Sh FMV 32,662 38,620
    iShares Tr Barclays TIPS-500 Sh FMV 0 0
    iShares Tr Barclays TIPS-Bond Fd-780 Sh FMV 90,278 85,722
    iShares Tr Barclays Treas Bond Fd-397 Sh FMV 0 0
    iShares Tr Russell 2000 Index Fd-1,404 Sh FMV 125,769 161,965
    Powershares DB Commodity Index-3,216 Sh FMV 83,568 82,523
    PowerShares Exch Trad Fd TR Emerging Mkts Sovereign Debt-1,540 Sh FMV 0 0
    Powershares QQQ Trust Ser 1-1,884 Sh FMV 121,260 165,717
    PowerShares S&P ETF 500 Low Volatility Portfolio-2,260 Sh FMV 60,306 79,492
    SPDR Barclays ETF 1-3 Yr US Corp Invest Grade Index-3,796 Sh FMV 116,621 116,499
    SPDR Gold Trust - 297 Sh FMV 0 0
    Vanguard Bond Index Fd Total Bd Mkt ETF-2,626 Sh FMV 216,175 210,211
    Vanguard Div Appreciation-2,535 Sh FMV 132,691 190,733
    Vanguard MSCI EAFE ETF-1,419 Sh FMV 0 0
    Vanguard MSCI Emerging Mkts ETF-555 Sh FMV 0 0
    Vanguard REIT-701 Sh FMV 47,203 45,257
    Vanguard Total Stk Mkt-1,066 Sh FMV 72,022 102,251
    WisdomTree Asia Local Debt Fd-1,258 Sh FMV 65,753 60,145
    EGShares ETF-Emerging Mkts Consumer-1,238 Sh FMV 32,198 33,277
    iShares MSCI United Kingdom ETF-3,689 Sh FMV 69,250 77,026
    iShares Tr Bond 7-10 Treas Bd ETF-622 Sh FMV 62,410 61,727
    Pimco ETF 0-5 Yr Hi Yld Corp Bond Index Exch-875 Sh FMV 90,246 93,065
    SPDR S&P 500 ETF Tr Exp 01/22/18-840 Sh FMV 132,146 155,140
    Vanguard FTSE Emerging Markets ETF-741 Sh FMV 32,264 30,485
    Vanguard FTSE ETF Developed Markets-2,368 Sh FMV 88,148 98,698
    Vanguard Intl Eqty ETF Global Ex-US Real Estate-831 Sh FMV 47,071 45,273
    WisdomTree Japan Hedged Equity Fund-2,983 Sh FMV 118,646 151,656
    WisdomTree Trust Brazilian Real Fund-3,797 Sh FMV 69,711 65,688

    TY 2013 LandEtcSchedule2
    Name:
    Risen Son Foundation Inc
    EIN: 20-4446969
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    Computer Network 2,201 1,821 380  
    Computer Network Setup 626 517 109  
    Telephone System 2,859 1,466 1,393  
    Office Equip - Shredder & Garbage Bins 1,157 795 362  


    TY 2013 LegalFeesSchedule
    Name:
    Risen Son Foundation Inc
    EIN: 20-4446969
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Wells Marble & Hurst, PLLC 2,589 1,294   1,295


    TY 2013 OtherAssetsSchedule
    Name:
    Risen Son Foundation Inc
    EIN: 20-4446969
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    Unrealized Appreciation on Assets   1,018,143  


    TY 2013 OtherExpensesSchedule
    Name:
    Risen Son Foundation Inc
    EIN: 20-4446969
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Equipment Leases 3,453 690   2,763
    Licenses & Fees 124 25   99
    Cable & Internet Expense 2,217 443   1,774
    Insurance 4,858 972   3,886
    Office Expense 625 125   500
    Landscaping 6,207 1,241   2,566
    ADR Fees 1,130 1,130   0
    Payroll Services Expense 3,577 0   3,577
    Investment Expense 699 699   0
    Other Operating Expenses 1,970 0   1,970
    Repairs & Maintenance 2,529 506   2,023


    TY 2013 OtherIncomeSchedule2
    Name:
    Risen Son Foundation Inc
    EIN: 20-4446969
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    Other Income - Passthroughs 56 56 56


    TY 2013 OtherIncreasesSchedule
    Name:
    Risen Son Foundation Inc
    EIN: 20-4446969
    Description Amount
    Unrealized Gains on Portfolio 619,500


    TY 2013 OtherLiabilitiesSchedule
    Name:
    Risen Son Foundation Inc
    EIN: 20-4446969
    Description Beginning of Year - Book Value End of Year - Book Value
    Accrued Foreign Taxes 996 1,109
    Security Deposits 2,200 0


    TY 2013 OtherProfessionalFeesSchedule
    Name:
    Risen Son Foundation Inc
    EIN: 20-4446969
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Family Wealth Management Services 53,628 53,628   0


    TY 2013 SubstantialContributorsSch
    Name:
    Risen Son Foundation Inc
    EIN: 20-4446969
    Name Address
    David A Rich 3535 Hawthorne Drive
    Jackson,MS39216


    TY 2013 TaxesSchedule
    Name:
    Risen Son Foundation Inc
    EIN: 20-4446969
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Foreign Tax Withheld 4,629 0   0
    Franchise Tax 156 0   0