Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 6,273,762 | 2,084,493 | 1,932,227 | 1,829,613 | 1,708,860 | 13,828,955 |
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | 86,154,271 | 88,465,696 | 96,438,633 | 101,457,242 | 115,591,452 | 488,107,294 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | 0 | |||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | 0 | |||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | 0 | |||||
| 6 | Total. Add lines 1 through 5 | 92,428,033 | 90,550,189 | 98,370,860 | 103,286,855 | 117,300,312 | 501,936,249 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 0 | |||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | 0 | |||||
| c | Add lines 7a and 7b.. | 0 | |||||
| 8 | Public support. (Subtract line 7c from line 6.) | 501,936,249 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 92,428,033 | 90,550,189 | 98,370,860 | 103,286,855 | 117,300,312 | 501,936,249 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 297,155 | 253,703 | 276,453 | 330,037 | 272,933 | 1,430,281 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 0 | |||||
| c | Add lines 10a and 10b. | 297,155 | 253,703 | 276,453 | 330,037 | 272,933 | 1,430,281 |
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | 129,418 | 115,055 | 149,143 | 132,939 | 114,064 | 640,619 |
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 0 | 146,900 | 167,795 | 975,517 | 1,209,778 | 2,499,990 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 92,854,606 | 91,065,847 | 98,964,251 | 104,725,348 | 118,897,087 | 506,507,139 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2019 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2020. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART III, LINE 4D: | OTHER PROGRAM SERVICES - OUR JUVENILE JUSTICE SERVICES INCLUDE BOTH SECURE AND NON-SECURE PLACEMENT PROGRAMS FOR COURT-INVOLVED YOUTH, BOTH OF WHICH ARE BASED ON THE BELIEF THAT YOUNG PEOPLE WITH HISTORIES OF DELINQUENCY NEED SUPPORT, EDUCATION AND OTHER TOOLS TO RETURN SAFELY AND SUCCESSFULLY TO THEIR COMMUNITIES AND BREAK THE CYCLE OF DELINQUENCY. OUR LIMITED SECURE PLACEMENT (LSP) IS ALSO PART OF THE RESIDENTIAL CARE CONTINUUM FOR ADJUDICATED JUVENILE DELINQUENTS IN NEW YORK CITY. MOST YOUTH SERVED WILL RANGE FROM 14 TO 18 YEARS OF AGE BUT, ON OCCASION, AN OLDER OR YOUNGER YOUTH MIGHT BE SERVED. WE ENSURE THAT YOUTH ARE ABLE TO DEVELOP THEIR ACADEMIC, PRE-VOCATIONAL AND COMMUNICATIONS SKILLS THROUGH ASPECTS OF THE PROGRAM AND WORK WITH FAMILY MEMBERS TO MAINTAIN AND STRENGTHEN THE YOUTH'S CONNECTION TO HIS OR HER FAMILY AND COMMUNITY. OUR NON-SECURE PLACEMENT PROGRAM IS A RESIDENTIAL PROGRAM SERVING ADJUDICATED YOUTH AGES 12 TO 15. OUR PROGRAM IS COMMUNITY-ORIENTED AND FAMILY-FOCUSED, USING THE NATIONALLY RECOGNIZED MISSOURI MODEL, A TREATMENT METHOD THAT INVOLVES GROUPING YOUTH INTO SMALL COHORTS OF 10-12 WITH WHOM THEY LIVE, ATTEND SCHOOL, PARTICIPATE IN RECREATIONAL ACTIVITIES AND RECEIVE COUNSELING. THE FAMILY RESPITE PROGRAM SERVES YOUTH AGES 7 TO 17 WHO ARE AT RISK OF CONTACT WITH THE JUVENILE JUSTICE SYSTEM BY PROVIDING RESPITE AND THERAPEUTIC SERVICES FOR UP TO 21 DAYS. THE PROGRAM STAFF ALSO REFERS FAMILIES TO APPROPRIATE COMMUNITY BASED SERVICES FOR SUSTAINED ASSISTANCE. OUR FAMILY RESOURCE CENTER PROVIDES CRITICAL PARENTING EDUCATION AND SUPPORT FOR LOW-INCOME FAMILIES IN ONE CENTRAL COMMUNITY-BASED LOCATION. THE JUVENILE JUSTICE INITIATIVE AND AFTERCARE PROGRAM EXPANDS OUR IMPLEMENTATION OF THE FUNCTIONAL FAMILY THERAPY EVIDENCED-BASED MODEL IN THE JUVENILE JUSTICE FIELD. OUR CARE COORDINATION PROGRAM ENABLES RISING GROUND TO SERVE AS A DOWNSTREAM CARE MANAGEMENT AGENCY (CMA) PROVIDING COMPREHENSIVE CARE MANAGEMENT SERVICES TO CHILDREN AND ADULTS WHO MEET NECESSARY CRITERIA. OUR EARLY CHILDHOOD CENTERS PROVIDE SERVICES TO CHILDREN AGES 18 MONTHS TO 5 YEARS. LOCATED IN THE BRONX, OUR FEDERALLY-FUNDED HEAD START PROGRAM SERVES CHILDREN 3 TO 5 YEARS OF AGE AND SEABURY DAY CARE CENTER PROVIDES EARLY EDUCATION SERVICES TO LOW INCOME WORKING FAMILIES. THE BROWNELL PRESCHOOL AND AMES EARLY CHILDHOOD CENTER SERVE BOTH TYPICALLY DEVELOPING CHILDREN AND THOSE IN NEED OF PRESCHOOL SPECIAL EDUCATION SERVICES IN BOTH INTEGRATED AND SEGREGATED CLASSROOM SETTINGS. THE CHILDREN'S LEARNING CENTER (CLC) PROVIDES PRESCHOOL SPECIAL EDUCATION SERVICES. THE BROWNELL PRESCHOOL AND AMES EARLY CHILDHOOD CENTER SERVE BOTH TYPICALLY DEVELOPING CHILDREN AND THOSE IN NEED OF PRESCHOOL SPECIAL EDUCATION SERVICES IN BOTH INTEGRATED AND SEGREGATED CLASSROOM SETTINGS. OUR OTHER PREVENTIVE SERVICE PROGRAM: STEPS TO END VIOLENCE IS A HOLISTIC PROGRAM OF SERVICES FOR VICTIMS OF GENDER-BASED VIOLENCE WITH A FOCUS ON PREVENTION, INTERVENTION, AND POLICY ADVOCACY. THE ORGANIZATION SERVED 663 CLIENTS DURING FISCAL YEAR 2020. |
| FORM 990, PART VI, SECTION B, LINE 11B: | A COMPLETED FORM 990 IS REVIEWED BY THE MEMBERS OF THE AUDIT AND OVERSIGHT BOARD COMMITTEE. IT IS THEN SENT TO ALL OTHER BOARD MEMBERS FOR THEIR APPROVAL. BEFORE FORM 990 IS SUBMITTED TO THE IRS AND NYS, ANY ISSUES ARE DISCUSSED WITH THE CFO AND THEN BROUGHT TO THE CPA FIRM WHO PREPARED THE RETURN, IF THE ISSUES REMAINED UNRESOLVED. |
| FORM 990, PART VI, SECTION B, LINE 12C: | The CONFLICT OF INTEREST POLICY REQUIRES BOARD MEMBERS AND KEY STAFF TO COMPLETE AN ANNUAL DISCLOSURE AGREEMENT. If any conflicts are found, THE RELATED INDIVIDUAL IS EXCLUDED FROM THE DISCUSSION AND THE VOTING PROCESS. |
| FORM 990, PART VI, SECTION B, LINE 15A | The COMPENSATION OF THE CEO INCLUDES AN ANNUAL PERFORMANCE REVIEW AND APPROVAL PROCESS CONDUCTED BY BOARD'S MANAGEMENT COMMITTEE, WHICH REPORTS TO THE BOARD. This was last done in January 2019, subsequent to year end this was done in January 2020. |
| FORM 990, PART VI, SECTION C, LINE 19: | THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS AND FORM 990'S ARE AVAILABLE ON ITS WEBSITE AND UPON REQUEST. THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART VIII, LINE 11A AND PART X, LINE 27: | On June 23, 2020 Rising Ground established an Employee Benefits Program Revocable Trust to pay the costs of two welfare benefits plans. As a grantor trust, other income of $1,128,000 is included on the accompanying Form 990. In addition, net assets at June 30, 2020 includes $1,128,000 on the accompanying Form 990. |
| FORM 990, PART XI, LINE 9: | CONTRIBUTION OF NET ASSETS FROM EDWIN GOULD SERVICES FOR CHILDREN AND FAMILIES, INC. (A RELATED 501(C)(3) ORGANIZATION).........................$1,832,720. |
| Software ID: | |
| Software Version: |