TY 2014 Form 990PF

- TIN:

Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation

or Section 4947(a)(1) Trust Treated as Private Foundation

Do not enter social security numbers on this form as it may be made public.
bullet

Information about Form 990-PF and its instructions is at www.irs.gov/form990pf.

OMB No. 1545-0052

2014

Open to Public Inspection

For calendar year 2014, or tax year beginning 2014, and ending , 20

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 If exemption application is pending, check here bullet

G Check all that apply: Initial returnInitial return of a former public charity
Final returnAmended return
Address changeName change

D 1. Foreign organizations, check here ............. bullet

2. Foreign organizations meeting the 85%
test, check here and attach computation ... bullet

E If private foundation status was terminated
under section 507(b)(1)(A), check here ....... bullet

H Check type of organization: Section 501(c)(3) exempt private foundation
Section 4947(a)(1) nonexempt charitable trustOther taxable private foundation

I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16) bullet

$6,041,042J Accounting method: Cash Accrual
Other (specify)
(Part I, column (d) must be on cash basis.)

F If the foundation is in a 60-month termination
under section 507(b)(1)(B), check here ....... bullet

	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	(d) Disbursements for charitable purposes (cash basis only)


1	Contributions, gifts, grants, etc., received (attach
	schedule)..............
2	Check
	Sch. B ...............
3	Interest on savings and temporary cash investments
4	Dividends and interest from securities......	107,527		107,527
5a	Gross rents..............
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10		631,138
b	Gross sales price for all assets on line 6a 4,226,802
7	Capital gain net income (from Part IV, line 2)...			631,138
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).......		3,609	3,609
12	Total. Add lines 1 through 11........	742,274		742,274
13	Compensation of officers, directors, trustees, etc.	0		0	0
14	Other employee salaries and wages......	39,998		0	39,998
15	Pension plans, employee benefits.......	2,704		0	2,704
16a	Legal fees (attach schedule).........		2,527	1,263	1,264
b	Accounting fees (attach schedule).......		15,285	7,643	7,642
c	Other professional fees (attach schedule)....		62,949	62,949	0
17	Interest...............
18	Taxes (attach schedule) (see instructions)...		7,055	7,055	0
19	Depreciation (attach schedule) and depletion...		684	0
20	Occupancy..............
21	Travel, conferences, and meetings.......
22	Printing and publications..........
23	Other expenses (attach schedule).......		12,365	3,296	9,069
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	143,567		82,206	60,677
25	Contributions, gifts, grants paid........	321,600			321,600
26	Total expenses and disbursements. Add lines 24 and 25	465,167		82,206	382,277
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	277,107
b	Net investment income (if negative, enter -0-)			660,068
c	Adjusted net income (if negative, enter -0-)...

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 11289X Form 990-PF (2014)

Form 990-PF (2014)

Page 2

Part II		Balance Sheets	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing...............
	2	Savings and temporary cash investments..........	405,099	345,896	345,896
	3	Accounts receivable 13,396
		Less: allowance for doubtful accounts	285,867	13,396	13,396
	4	Pledges receivable
		Less: allowance for doubtful accounts
	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)
		Less: allowance for doubtful accounts
	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)........	2,165,501	3,266,859	3,735,576
	c	Investments—corporate bonds (attach schedule)........
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans..............
	13	Investments—other (attach schedule)...........	2,221,778	1,823,203	1,944,615
	14	Land, buildings, and equipment: basis 6,842
		Less: accumulated depreciation (attach schedule) 5,283	2,243	1,559	1,559
	15	Other assets (describe )	1,062,152	975,216	0
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	6,142,640	6,426,129	6,041,042
	17	Accounts payable and accrued expenses..........		133
	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 )	1,109	2,392
	23	Total liabilities (add lines 17 through 22)..........	1,109	2,525
		Foundations that follow SFAS 117, check here
		and complete lines 24 through 26 and lines 30 and 31.
	24	Unrestricted...................	6,141,531	6,423,604
	25	Temporarily restricted................
	26	Permanently restricted................
		Foundations that do not follow SFAS 117, check here
		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 instructions)......	6,141,531	6,423,604
	31	Total liabilities and net assets/fund balances (see instructions)..	6,142,640	6,426,129

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	6,141,531
2	Enter amount from Part I, line 27a.....................	2	277,107
3	Other increases not included in line 2 (itemize)	3	4,966
4	Add lines 1, 2, and 3..........................	4	6,423,604
5	Decreases not included in line 2 (itemize)	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	6,423,604

Form 990-PF (2014)

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	(d) Date sold (mo., day, yr.)
1 a	Publicly Traded Securities	P	2014-12-31
b	Powershares DB Commodity Index Fd	P
c	Powershares DB Commodity Index Fd	P
d	Powershares DB Commodity Index Fd	P
e	Capital Gains Dividends	P

(e) Gross sales price		(g) Cost or other basis plus expense of sale	(h) Gain or (loss) (e) plus (f) minus (g)
a	4,217,364	3,564,969	652,395
b		392	-392
c	359		359
d		30,303	-30,303
e	9,079		9,079

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			652,395
b			-392
c			359
d			-30,303
e			9,079

2	Capital gain net income or (net capital loss)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2	631,138
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 . . . . . . . . . . . . . . . .		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? Yes No

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 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))
2013	459,972	5,224,851	0.088035
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

2	Total of line 1, column (d) ......................	2	0.482120
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	0.096424
4	Enter the net value of noncharitable-use assets for 2014 from Part X, line 5.....	4	6,007,709
5	Multiply line 4 by line 3.......................	5	579,287
6	Enter 1% of net investment income (1% of Part I, line 27b)...........	6	6,601
7	Add lines 5 and 6.........................	7	585,888
8	Enter qualifying distributions from Part XII, line 4..............	8	382,277
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 (2014)

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	Exempt operating foundations described in section 4940(d)(2), check hereand enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)
b	Domestic foundations that meet the section 4940(e) requirements in Part V, check	1	13,201
	hereand 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	13,201
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	13,201
6	Credits/Payments:

a	2014 estimated tax payments and 2013 overpayment credited to 2014	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. Check hereif Form 2220 is attached.		8	16
9	Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......		9	13,217
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10
11	Enter the amount of line 10 to be: Credited to 2015 estimated tax	Refunded	11

Part VII-A

Statements Regarding Activities

During the tax year, did the foundation attempt to influence any national, state, or local legislation or did

Yes

it participate or intervene in any political campaign? ....................

Did it spend more than $100 during the year (either directly or indirectly) for political purposes (see Instructions

for definition)?.................................

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.

Did the foundation file Form 1120-POL for this year?.....................

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

Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed

on foundation managers. bullet

$ 0

Has the foundation engaged in any activities that have not previously been reported to the IRS?.......

If "Yes," attach a detailed description of the activities.

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....

Did the foundation have unrelated business gross income of $1,000 or more during the year?........

If "Yes," has it filed a tax return on Form 990-T for this year?...................

Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........

If "Yes," attach the statement required by General Instruction T.

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?................

Yes

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..................................

Yes

Enter the states to which the foundation reports or with which it is registered (see instructions)

DE, MS

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 .

Yes

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 2014 or the taxable year beginning in 2014 (see instructions for Part XIV)?

If "Yes," complete Part XIV.............................

Form 990-PF (2014)

Page 5

Part VII-A

Statements Regarding Activities (continued)

Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names

and addresses. Click to see attachment

...............................

Yes

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) .............

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).................

Did the foundation comply with the public inspection requirements for its annual returns and exemption application?

Yes

Website address bullet

N/A

The books are in care of bullet

Paula Laughlin Telephone no. bullet

(716) 839-1292

Located at bullet

4476 Main Street Suite 106AmherstNY ZIP+4 bullet

14226

Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —Check here......... bullet

and enter the amount of tax-exempt interest received or accrued during the year ...... bullet

16 At any time during calendar year 2014, 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 FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). If "Yes", enter the name of the foreign country bullet

Form 990-PF (2014)

Page 6

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

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? YesNo

(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)

a disqualified person?........................YesNo

(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? YesNo

(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? YesNo

(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)?.................YesNo

(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.).........YesNo

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 instructions)? ........

Organizations relying on a current notice regarding disaster assistance check here......... bullet

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 2014?.............

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)):

At the end of tax year 2014, did the foundation have any undistributed income (lines 6d

and 6e, Part XIII) for tax year(s) beginning before 2014?...............YesNo

If "Yes," list the years bullet

20, 20, 20, 20

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.) ..............

If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.

20, 20, 20, 20

Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at

any time during the year?........................YesNo

If "Yes," did it have excess business holdings in 2014 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 2014.)....................

Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?

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 2014?

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))? YesNo

(2) Influence the outcome of any specific public election (see section 4955); or to carry

on, directly or indirectly, any voter registration drive?...............YesNo

(3) Provide a grant to an individual for travel, study, or other similar purposes? YesNo

(4) Provide a grant to an organization other than a charitable, etc., organization described

in section 4945(d)(4)(A)? (see instructions)..................YesNo

(5) Provide for any purpose other than religious, charitable, scientific, literary, or

educational purposes, or for the prevention of cruelty to children or animals?........YesNo

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)? ......

Organizations relying on a current notice regarding disaster assistance check here......... bullet

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?............YesNo

If "Yes," attach the statement required by Regulations section 53.4945–5(d).

Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on

a personal benefit contract?.......................YesNo

Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract?....

If "Yes" to 6b, file Form 8870.

At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction? YesNo

If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....

Form 990-PF (2014)

Page 7

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	President 2.00	0	0	0
Grace E Rich	Vice-President/Secretary 2.00	0	0	0
3535 Hawthorne Drive Jackson,MS39216	Vice-President/Secretary 2.00	0	0	0
David A Rich Jr	Treasurer 1.00	0	0	0
4476 Main Street Suite 104 Amherst,NY14226	Treasurer 1.00	0	0	0

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...................				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............. bullet

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 (2014)

Page 8

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 instructions.
3

Total. Add lines 1 through 3......................... bullet

Part X

Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations,
see instructions.)

Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,

purposes:

Average monthly fair market value of securities...................

5,463,998

Average of monthly cash balances.......................

635,199

Fair market value of all other assets (see instructions)................

Total (add lines 1a, b, and c).........................

6,099,197

Reduction claimed for blockage or other factors reported on lines 1a and

1c (attach detailed explanation) .............

Acquisition indebtedness applicable to line 1 assets..................

Subtract line 2 from line 1d.........................

6,099,197

Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see

instructions) .............................

91,488

Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4

6,007,709

Minimum investment return. Enter 5% of line 5..................

300,385

Part XI

Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here bullet

and do not complete this part.)

Minimum investment return from Part X, line 6....................

300,385

Tax on investment income for 2014 from Part VI, line 5......

13,201

Income tax for 2014. (This does not include the tax from Part VI.)...

Add lines 2a and 2b............................

13,201

Distributable amount before adjustments. Subtract line 2c from line 1............

287,184

Recoveries of amounts treated as qualifying distributions................

Add lines 3 and 4............................

287,184

Deduction from distributable amount (see instructions).................

Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII, line 1 ...

287,184

Part XII

Qualifying Distributions (see instructions)

Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:

Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........

382,277

Program-related investments—total from Part IX-B..................

Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,

purposes...............................

Amounts set aside for specific charitable projects that satisfy the:

Suitability test (prior IRS approval required)....................

Cash distribution test (attach the required schedule) .................

Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4

382,277

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).................

Adjusted qualifying distributions. Subtract line 5 from line 4..............

382,277

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 (2014)

Page 9

Part XIII

Undistributed Income (see instructions)

		(a) Corpus	(b) Years prior to 2013	(c) 2013	(d) 2014
1 Distributable amount for 2014 from Part XI, line 7					287,184
2 Undistributed income, if any, as of the end of 2014:
a Enter amount for 2013 only.......				0
b Total for prior years:20, 20, 20			0
3 Excess distributions carryover, if any, to 2014:
a From 2009.......
b From 2010.......	121,951
c From 2011.......	328,024
d From 2012.......	138,735
e From 2013.......	200,187
fTotal of lines 3a through e.........		788,897
4Qualifying distributions for 2014 from Part
XII, line 4: $ 382,277
a Applied to 2013, 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 2014 distributable amount.....					287,184
e Remaining amount distributed out of corpus		95,093
5 Excess distributions carryover applied to 2014.		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		883,990
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 2013. Subtract line 4a from line 2a. Taxable amount—see instructions .............				0
f Undistributed income for 2014. Subtract lines 4d and 5 from line 1. This amount must be distributed in 2015 ..........					0
7 Amounts treated as distributions out of corpus to satisfy requirements imposed by section 170(b)(1)(F) or 4942(g)(3) (Election may be required - see instructions) .......		0
8Excess distributions carryover from 2009 not applied on line 5 or line 7 (see instructions) ...		0
9Excess distributions carryover to 2015. Subtract lines 7 and 8 from line 6a ......		883,990
10 Analysis of line 9:
a Excess from 2010....	121,951
b Excess from 2011....	328,024
c Excess from 2012....	138,735
d Excess from 2013....	200,187
e Excess from 2014....	95,093

Form 990-PF (2014)

Page 10

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 2014, enter the date of the ruling....... bullet

b Check box to indicate whether the organization is a private operating foundation described in section4942(j)(3) or4942(j)(5)

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) 2014	(b) 2013	(c) 2012	(d) 2011	(e) Total

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

if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. (see instructions) to individuals or organizations under
other conditions, complete items 2a, b, c, and d.

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 (2014)

Page 11

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)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year
Baptist Health Foundation 1225 North State Street Jackson,MS39202	None	509(a)(1)	General Operations	2,500
Belhaven University 1500 Peachtree St Jackson,MS39202	None	509(a)(1)	New Track	85,000
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
Community Foundation of Greater Jackson 525 North State St Suite 5B Jackson,MS39201	None	509(a)(1)	General Operations	1,000
Elmwood Franklin School 104 New Amsterdam Avenue Buffalo,NY142163399	None	509(a)(1)	General OperationsGeneral OperationsGeneral Operations	53,100
Franklin County Educational Cooperative Scholarship Fund PO Box 65 Meadville,MS39653	None	509(a)(1)	Scholarships	250
Gateway Rescue Mission Inc 328 South Gallatin St Jackson,MS39207	None	509(a)(2)	General Operations	1,000
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
Independent Health Family Branch YMCA 150 Tech Drive Amherst,NY14221	None	509(a)(1)	General Operations	5,000
Jackson Zoological Park 2918 West Capitol Street Jackson,MS39209	None	509(a)(1)	Rhino Exhibit	15,000
MadCAAP 3141 S Liberty Street Canton,MS39046	None	509(a)(1)	Healthcare Fund for Director/General Operations	60,500
Mission Mississippi 120 North Congress St Ste 520 Jackson,MS39201	None	509(a)(2)	General Operations	1,500
New Covenant Church 345 McConkey Drive Buffalo,NY14223	None	509(a)(1)	General Operations/Mission Trip	5,500
New York-Presbyterian Hospital 525 East 68th Street Box 123 New York,NY10065	None	509(a)(3)	General Operations	1,000
Repairers of the Breach 15 Countrywood Lane Corinth,MS38834	None	509(a)(2)	General Operations	2,500
Snyder Fire Company 4531 Main Street Buffalo,MS14226	None	509(c)(4)	General Operations	250
SPCA of Erie County 205 Ensminger Road Tonawanda,NY14150	None	509(a)(1)	General Operations	750
Stewpot Community Services 1700 West Capitol St Jackson,MS39209	None	509(a)(1)	General Operations	1,000
Susan G Komen for the Cure 5005 LBJ Freeway Suite 250 Dallas,TX75244	None	509(a)(1)	General Operations	1,000
The Mission at the Cross One Freedom Square Laurel,MS394403369	None	509(a)(1)	General Operations	250
The Park School 4625 Harlen Road Buffalo,NY14226	None	509(a)(1)	General Operations	10,000
The Salvation Army PO Box 689 Buffalo,NY14240	None	509(a)(1)	General Operations	500
Virtue Online 1236 Waterford Road West Chester,PA19380	None	509(a)(1)	General Operations	1,000
Voice of Calvary 531 West Capitol Street Jackson,MS39208	None	509(a)(2)	General Operations	1,000
Women's & Children's Hospital of Buffalo 1260 Delaware Ave Buffalo,NY14209	None	509(a)(2)	Libby's Chapel Move	60,000
World Wildlife Fund 1250 Twenty-Fourth Street NW Washington,DC200777760	None	509(a)(1)	General Operations	50
Wounded Warrier Project PO Box 78541 Topeka,KS666758541	None	509(a)(1)	General Operations	300
Total ................................. 3a				321,600

bApproved for future payment

Total ................................. 3b				0

Form 990-PF (2014)

Page 12

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	(e) Related or exempt function income (See instructions.)
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	107,527
5 Net rental income or (loss) from real estate:
aDebt-financed property......
bNot debt-financed property.....
6 Net rental income or (loss) from personal property .............
7 Other investment income.....			14	3,609
8 Gain or (loss) from sales of assets other than inventory .............			18	631,138
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		742,274	0

13Total. Add line 12, columns (b), (d), and (e)..................

13742,274

(See worksheet in line 13 instructions to verify calculations.)

Part XVI-B

Relationship of Activities to the Accomplishment of Exempt Purposes

Line No.	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 (2014)

Page 13

Part XVII

Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

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

organizations?

Transfers from the reporting foundation to a noncharitable exempt organization of:

(1) Cash...................................

1a(1)

(2) Other assets.................................

1a(2)

Other transactions:

(1) Sales of assets to a noncharitable exempt organization....................

1b(1)

(2) Purchases of assets from a noncharitable exempt organization..................

1b(2)

(3) Rental of facilities, equipment, or other assets.......................

1b(3)

(4) Reimbursement arrangements...........................

1b(4)

(5) Loans or loan guarantees.............................

1b(5)

(6) Performance of services or membership or fundraising solicitations................

1b(6)

Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............

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

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?...........YesNo

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) is based on all information of which preparer has any knowledge.
				May the IRS discuss this return with the preparer shown below (see instr.)? Yes No
	Signature of officer or trustee	Date	Title

Paid Preparer Use Only	Print/Type preparer's name	Preparer's Signature	Date	Check if self- employed	PTIN
	Firm's name Firm's address			Firm's EIN
				Phone no.

Form 990-PF (2014)

Additional Data

Software ID:
Software Version:

Form 990PF - Special Condition Description:

Special Condition Description

- TIN:

TY 2014 AccountingFeesSchedule

Name:

Risen Son Foundation Inc

EIN: 20-4446969

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
The Jackson Firm	15,285	7,643		7,642

- TIN:

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

TY 2014 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
Computer Network	2010-10-21	2,201	1,821	200DB	5.000000000000	254
Computer Network Setup	2010-12-14	626	517	200DB	5.000000000000	72
Telephone System	2010-10-19	2,859	1,466	200DB	7.000000000000	255
Office Equip - Shredder & Garbage Bins	2010-02-08	1,157	795	200DB	7.000000000000	103

- TIN:

TY 2014 InvestmentsCorpStockSchedule

Name:

Risen Son Foundation Inc

EIN: 20-4446969

Name of Stock	End of Year Book Value	End of Year Fair Market Value
Activision Blizzard-1,125 Sh	19,414	22,568
ADT Corp-576 Sh	0	0
Alexion Pharma Inc-85 Sh	0	0
Alliance Data Systems-108 Sh	0	0
Amazon Com Inc-46 Sh	12,663	14,276
American Airlines Group Inc-254 Sh	6,603	13,622
Ametek-459 Sh	0	0
Anheuser-Busch InBev ADR-344 Sh	22,296	38,638
Antero Resources Corp-187 Sh	0	0
Apple Inc - 474 Sh	41,602	52,320
Aramark Holdings-765 Sh	15,508	23,830
ARM Holdings PLC ADR-178 Sh	0	0
Assa Abloy AB ADR-784 Sh	10,145	20,807
Assc Brit Foods ADR New-246 Sh	6,158	12,039
Atlantia SPA ADR-1,156 Sh	10,168	13,375
AutoZone Inc-25 Sh	10,150	15,478
B & G Foods Inc-507 Sh	0	0
Baidu Inc ADR-109 Sh	24,514	24,849
Bankers Petroleum New-1,076 Sh	2,977	2,921
Bayer A G ADR-233 Sh	17,600	31,884
Bayerische Motor ADR-271 Sh	9,653	9,092
Belden Inc-189 Sh	0	0
BG Group PLC ADR - 642 Sh	13,749	8,577
BHP Billiton Ltd ADR - 268 Sh	21,091	12,682
Biogen Idec Inc-109 Sh	0	0
BNP Paribas ADR - 693 Sh	21,358	20,360
Boston Beer Co Inc Cl A-69 Sh	0	0
Bright Horizon Fam Solut-234 Sh	0	0
British Amer Tobacco PLC ADR-244 Sh	19,383	26,308
Carlsberg AS ADR-474 Sh	10,257	7,295
CDW Corp-319 Sh	6,428	11,219
Celgene Corp-181 Sh	0	0
Chicago Bridge & Iron-268 Sh	0	0
China Mobile Ltd ADR-1,233 Sh	69,164	72,525
Cognizant Tech Sol Cl A-1,061 Sh	49,601	55,872
Compagnie Finan RIC ADR-1,457 Sh	13,794	12,924
Continental Resources-241 Sh	0	0
Corelogic Inc-458 Sh	0	0
Covanta Holding Corp-741 Sh	15,144	16,309
Daikin Industries ADR-163 Sh	16,196	21,060
Daiwa House Ind Ltd ADR-1,110 Sh	22,505	21,035
Delphi Automotive PLC-303 Sh	0	0
Dresser Rand Group Inc-437 Sh	0	0
E O G Resources Inc-52 Sh	0	0
Eastman Chemical Co-263 Sh	0	0
Eni S P A Spon ADR-252 Sh	0	0
Essent Group Ltd-406 Sh	8,813	10,438
Euro Aero Defense ADR-848 Sh	0	0
Exelon Corporation-774 Sh	0	0
Experian Ltd ADR-359 Sh	0	0
Express Scripts Hldg Co-428 Sh	28,076	36,239
Facebook Inc Cl A-704 Sh	0	0
First Republic Bank-198 Sh	9,115	10,320
Flowers Foods Inc-534 Sh	0	0
Fly Leasing Ltd ADR-581 Sh	8,907	7,640
Franks International-541 Sh	13,247	8,997
Fresenius SE Co ADR-1,182 Sh	15,254	15,331
Gilead Sciences Inc-343 Sh	12,165	32,331
Google Inc Cl A-4 Sh	1,513	2,123
Grand Canyon Education-286 Sh	0	0
Hartford Fin Serv Group-720 Sh	0	0
Hershey Company-128 Sh	0	0
Hollyfrontier Corp-485 Sh	0	0
HSBC Hldgs PLC ADR New-469 Sh	0	0
Informa PLC ADR-1,025 Sh	14,126	15,160
Inpex Corp ADR-812 Sh	13,477	9,038
ITC Holdings Corp-478 Sh	15,880	19,326
J M Smucker Co New-175 Sh	0	0
Jazz Pharmaceutical PLC-96 Sh	0	0
Johnson & Johnson-176 Sh	0	0
JPMorgan Chase & Co-689 Sh	32,925	43,118
K D D I Corp ADR-1,536 Sh	22,425	24,269
Kninkljke Ahold New ADR-742 Sh	0	0
Komatsu Ltd ADR New-523 Sh	15,129	11,584
Las Vegas Sands Corp-295 Sh	0	0
Level 3 Communications New-914 Sh	0	0
Lifetime Fitness - 321 Sh	0	0
Lincoln Elec Hldgs Inc-278 Sh	0	0
LinkedIn Corp-135 Sh	0	0
Lixil Group Corp ADR-279 Sh	0	0
Lloyds Banking Gp ADR-4,571 Sh	15,579	21,209
Lyondell Basell Inds-74 Sh	0	0
Magna Intl Inc-248 Sh	0	0
Makita Corp Spon ADR-322 Sh	18,965	14,506
Marin Software Inc-884 Sh	8,703	7,479
MarketAxcess Holdings New-127 Sh	0	0
Mediolanium SPA ADR-867 Sh	13,525	11,089
MetLife Inc-740 Sh	0	0
MGM Resorts International-604 Sh	0	0
Microsoft Corp - 1,099 Sh	43,384	51,049
Middleby Corp The-59 Sh	0	0
Mondelez Intl Inc Cl A-660 Sh	19,420	23,975
Nielsen Holdings B V F-439 Sh	17,211	19,636
Novartis AG Spon ADR-1,063 Sh	80,492	98,498
Novo-Nordisk A-S ADR-447 Sh	15,354	18,917
On Assignment Inc-651 Sh	0	0
Oracle Corporation-1,337 Sh	51,431	60,125
P G S ASA New ADR-623 Sh	0	0
Pac Rubiales Energy New-235 Sh	0	0
Polaris Industries Inc-218 Sh	0	0
Prudential Corp PLC ADR-737 Sh	18,992	34,027
Qualcomm Inc-114 Sh	0	0
Red Electrica Corp ADR-595 Sh	7,009	10,341
Rexam PLC ADR New-449 Sh	16,739	15,643
Roche Hldg Ltd SAN ADR-502 Sh	0	0
Rogers Communic Inc Cl B-439 Sh	16,226	17,060
Royal Dutch Shell A ADR-309 Sh	21,274	20,688
Ryanair Hldgs PLC ADR-261 Sh	7,160	18,601
S A P AG ADR - 366 Sh	0	0
Sampo OYJ ADR-729 Sh	9,825	17,026
Sands China Ltd ADR-232 Sh	12,076	11,425
Sanofi Aventis ADR - 472 Sh	0	0
Seven & I Hldg Co ADR-1,112 Sh	18,217	20,049
Signet Jewelers Ltd-95 Sh	6,802	12,499
Softbank Corp ADR-750 Sh	27,872	22,275
Sprint Corporation-895 Sh	0	0
Starbucks Corp - 162 Sh	9,851	13,292
Sumitomo Mitsui New ADR-3,124 Sh	21,456	22,743
Sumitomo Mitsui Tr ADR-1,779 Sh	9,177	6,707
Swatch Group AG ADR-354 Sh	8,029	7,832
Swedbank AB Spon ADR-875 Sh	21,794	19,013
Thermo Fisher Scientific-361 Sh	25,057	45,230
Total SA ADR-228 Sh	13,169	11,674
Tractor Supply Co-528 Sh	0	0
Tullow Oil PLC ADR-900 Sh	0	0
Tupperware Brands Corp-213 Sh	0	0
Unilever PLC ADR New-285 Sh	9,780	11,537
United Rentals Inc-309 Sh	0	0
Valeant Pharma Intl-170 Sh	0	0
Valeo Spon ADR-267 Sh	7,995	16,535
Verisign Inc-262 Sh	10,448	14,934
Wabtec-524 Sh	0	0
Walgreen Company-662 Sh	0	0
Western Digital Corp-261 Sh	0	0
Wex Inc-224 Sh	0	0
Wolseley PLC ADR-2,572 Sh	8,926	14,789
Worthington Inds Inc-305 Sh	0	0
Yahoo Japan Corp ADR-1,928 Sh	0	0
Zoetis Inc-576 Sh	18,424	24,785
Actelion Ltd ADR - 236 Sh	7,200	6,761
Advance Auto Parts Inc-350 Sh	50,085	55,748
AFLAC Inc - 877 Sh	51,523	53,576
Airbus Group ADR - 848 Sh	14,018	10,464
Allergen Inc - 270 Sh	50,232	57,399
Allison Transmission-446 Sh	15,189	15,119
American Intl Group New-972 Sh	50,853	54,442
Anglo Amercan PLC ADS-613 Sh	6,928	5,584
Apache Corp - 588 Sh	44,944	36,850
Ashtead Group PLC ADR-200 Sh	13,088	14,342
Baker Hughes Inc - 465 Sh	29,716	26,073
Baxter International Inc-746 Sh	51,788	54,674
Berkshire hathaway B New-185 Sh	25,776	27,778
Citigroup Inc New-421 Sh	20,767	22,780
Citizens Financial Group-944 Sh	20,618	23,468
Continental Building Products-515 Sh	7,758	9,131
CVS Health Corp - 603 Sh	49,313	58,075
Dentsply Intl Inc-1,025 Sh	48,665	54,602
Dollar General Corp New-830 Sh	51,747	58,681
Ebay Inc - 983 Sh	50,494	55,166
Gentex Corp - 794 Sh	25,343	28,687
GlaxoSmithKline PLC ADR-356 Sh	19,467	15,215
Google Inc Class C Non-Voting-43 Sh	17,718	22,635
Helen of Troy Ltd-220 Sh	12,339	14,313
Horsehead Holding Corp-546 Sh	9,030	8,643
IMS Health Holdings Inc-855 Sh	19,017	21,922
Japan Tobacco ADR - 759 Sh	12,726	10,421
Markel Corporation - 38 Sh	25,774	25,948
Mastec Inc - 351 Sh	10,586	7,936
Mead Johnson Nutrition - 203 Sh	20,410	15,416
Micron Technology Inc - 305 Sh	9,838	10,678
Motorola Solutions Inc - 807 Sh	51,371	54,134
NCR Corp New - 940 Sh	51,389	52,724
Netflix Inc - 44 Sh	15,807	15,031
Nord Anglia Education - 947 Sh	16,541	18,069
NXP Semiconductors NV - 135 Sh	9,839	10,314
Orion Eng Carbons SA - 624 Sh	11,371	10,602
Panera Breas Co Cl A - 65 Sh	9,745	11,362
Perrigo Co PLC - 136 Sh	18,508	22,734
Phibro Animal Health - 859 Sh	14,162	27,101
Porsche Auto Hldg SE Ord-642 Sh	52,232	51,784
Rentokil Initial ADR - 1,298 Sh	13,203	12,032
Rolls-Royce Hldgs ADR - 224 Sh	20,145	15,051
Royal KPN NV ADR - 2,983 Sh	9,946	9,247
Ryohin Keikaku Co ADR - 323 Sh	7,437	7,994
Sally Beauty Holdings - 885 Sh	25,882	27,205
Scharf Fd Inv Cl Logix-6,641.26 Sh	263,881	261,201
Schlumberger Ltd - 531 Sh	52,103	45,353
Shire PLC ADR - 75 Sh	14,480	15,941
Target Corporation - 1,057 Sh	64,578	80,237
Teva Pharm Inds Ltd ADR-515 Sh	26,626	29,618
Tri Pointe Homes Inc-1,274 Sh	18,553	169,429
Walgreen Boots Alliance-178 Sh	7,434	13,564
Weatherford Intl New-1,269 Sh	19,819	14,530
Woltes Kluwer Spon ADR-371 Sh	10,455	11,316
Yahoo Inc - 340 Sh	11,926	17,173
Zayo Group Holdings Inc-663 Sh	15,701	20,268
EGShares ETF-Emerging Mkts Consumer-1,238 Sh	32,198	31,371
Global X ETF Next Emerging & Frontier-1,411 Sh	36,664	32,947
iShares MSCI Germany ETF-3,381 Sh	76,476	69,446
iShares MSCI India ETF-2,196 Sh	65,416	65,770
iShares Tr TIPS Bond ETF-794 Sh	70,486	66,534

- TIN:

TY 2014 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-1,238 Sh	FMV	0	0
IQ Hedge Multi Strat ETF-500 Sh	FMV	0	0
iShares ETF AAA-A Rated Corp Bd Fd-866 Sh	FMV	45,140	44,841
iShares Gold Trust-7,534 Sh	FMV	112,197	86,189
iShares MSCI Germany Index Fd-2,622 Sh	FMV	68,499	71,869
iShares MSCI United Kingdom ETF-3,689 Sh	FMV	0	0
iShares Russell Midcap-100 Sh	FMV	0	0
iShares S&P Global Indx Fd-Global 100 Indx Fd-500 Sh	FMV	0	0
iShares Tr Barclays TIPS-Bond Fd-780 Sh	FMV	0	0
iShares Tr Bond 7-10 Treas Bd ETF-1,062 Sh	FMV	109,291	112,561
iShares Tr Russell 2000 Index Fd-596 Sh	FMV	58,219	71,294
Pimco ETF 0-5 Yr Hi Yld Corp Bond Index Exch-859 Sh	FMV	90,709	86,622
Powershares DB Commodity Index-5,052 Sh	FMV	127,127	93,209
Powershares QQQ Trust Ser 1-2,027 Sh	FMV	155,342	209,288
PowerShares S&P ETF 500 Low Volatility Portfolio-1,876 Sh	FMV	50,362	71,213
SPDR Barclays ETF 1-3 Yr US Corp Invest Grade Index-3,645 Sh	FMV	111,953	111,446
SPDR S&P 500 ETF Tr Exp 01/22/18-683 Sh	FMV	108,215	140,384
Vanguard Bond Index Fd Total Bd Mkt ETF-2,442 Sh	FMV	201,019	201,148
Vanguard Div Appreciation-2,033 Sh	FMV	134,989	164,998
Vanguard FTSE Emerging Markets ETF-920 Sh	FMV	39,626	36,818
Vanguard FTSE ETF Developed Markets-2,313 Sh	FMV	88,083	87,616
Vanguard Intl Eqty ETF Global Ex-US Real Estate-2,036 Sh	FMV	117,611	108,967
Vanguard REIT-1,446 Sh	FMV	105,145	117,126
Vanguard Total Stk Mkt-883 Sh	FMV	60,084	93,598
WisdomTree Asia Local Debt Fd-755 Sh	FMV	39,592	35,428
WisdomTree Japan Hedged Equity Fund-2,983 Sh	FMV	0	0
WisdomTree Trust Brazilian Real Fund-3,797 Sh	FMV	0	0

- TIN:

TY 2014 LandEtcSchedule2

Name:

Risen Son Foundation Inc

EIN: 20-4446969

Category / Item	Cost / Other Basis	Accumulated Depreciation	Book Value
Computer Network	2,201	2,075	126
Computer Network Setup	626	589	37
Telephone System	2,859	1,721	1,138
Office Equip - Shredder & Garbage Bins	1,157	898	259

- TIN:

TY 2014 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	2,527	1,263		1,264

- TIN:

TY 2014 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	1,062,152	975,216

- TIN:

TY 2014 OtherExpensesSchedule

Name:

Risen Son Foundation Inc

EIN: 20-4446969

Description	Revenue and Expenses per Books	Net Investment Income	Disbursements for Charitable Purposes
Equipment Leases	1,339	268	1,071
Licenses & Fees	165	33	132
Insurance	5,114	1,023	4,091
Office Expense	163	33	130
ADR Fees	1,127	1,127	0
Payroll Services Expense	3,594	0	3,594
Investment Expense	812	812	0
Other Operating Expenses	51	0	51

- TIN:

TY 2014 OtherIncomeSchedule2

Name:

Risen Son Foundation Inc

EIN: 20-4446969

Description	Revenue And Expenses Per Books	Net Investment Income	Adjusted Net Income
Other Income	3,609	3,609	3,609

- TIN:

TY 2014 OtherIncreasesSchedule

Name:

Risen Son Foundation Inc

EIN: 20-4446969

Description	Amount

- TIN:

TY 2014 OtherLiabilitiesSchedule

Name:

Risen Son Foundation Inc

EIN: 20-4446969

Description	Beginning of Year - Book Value	End of Year - Book Value
Accrued Foreign Taxes	1,109	2,392

- TIN:

TY 2014 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	62,949	62,949		0

- TIN:

TY 2014 SubstantialContributorsSch

Name:

Risen Son Foundation Inc

EIN: 20-4446969

Name	Address
David A Rich	3535 Hawthorne Drive Jackson,MS39216

- TIN:

TY 2014 TaxesSchedule

Name:

Risen Son Foundation Inc

EIN: 20-4446969

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
Foreign Tax Withheld	7,055	7,055		0