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) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (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) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (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) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 80,706 | 112,201 | 116,319 | 160,825 | 201,137 | 671,188 |
| 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 | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | 80,706 | 112,201 | 116,319 | 160,825 | 201,137 | 671,188 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 32,211 | 28,218 | 17,142 | 13,531 | 10,400 | 101,502 |
| 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. | 10,000 | 63,395 | 63,847 | 130,220 | 267,462 | |
| c | Add lines 7a and 7b.. | 42,211 | 91,613 | 80,989 | 143,751 | 10,400 | 368,964 |
| 8 | Public support. (Subtract line 7c from line 6.) | 302,224 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 80,706 | 112,201 | 116,319 | 160,825 | 201,137 | 671,188 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 6 | 9 | 22 | 23 | 34 | 94 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 6 | 9 | 22 | 23 | 34 | 94 |
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 80,712 | 112,210 | 116,341 | 160,848 | 201,171 | 671,282 |
| 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 0.015 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 0.035 | 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 | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2020 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2020 |
(iii) Distributable Amount for 2020 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2020 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 2020: | ||||
| a From 2015....... | ||||
| b From 2016....... | ||||
| c From 2017....... | ||||
| d From 2018....... | ||||
| e From 2019....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2020 distributable amount | ||||
|
i
Carryover from 2015 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2020 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2020 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2020, 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 2020. 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 2021. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2016..... | ||||
| b Excess from 2017..... | ||||
| c Excess from 2018..... | ||||
| d Excess from 2019..... | ||||
| e Excess from 2020..... | ||||
| 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 - ORGANIZATION'S MISSION | COMMUNITIES RISING (CR) PROVIDES QUALITY EDUCATIONAL OPPORTUNITIES FOR ALL STUDENTS, WITH A FOCUS ON CHILDREN FROM MARGINALIZED COMMUNITIES. OUR LITERACY PROJECT IS A PROGRAM THAT TEACHES ENGLISH BY FOCUSING ON PHONICS AND READING. OUR AFTER SCHOOL PROGRAM PROVIDES STUDENTS IN PRIMARILY RURAL VILLAGES WITH A STEAM+ CURRICULUM. OUR ROBOTICS PROGRAM PROVIDES HANDS ON LEGO ROBOTICS EDUCATION WITH OPPORTUNITIES TO COMPETE IN NATIONAL ROBOTICS COMPETITIONS. OUR SUMMER CAMP PROVIDES OUR STUDENTS WITH EXPOSURE TO ATHLETICS, THE ARTS, AND STEM ACTIVITIES IN AN INFORMAL RESIDENTIAL ENVIRONMENT. |
| FORM 990, PAGE 2, PART III, LINE 4A | WHEN INDIA ANNOUNCED ITS FIRST LOCKDOWN ON MARCH 24, 2020, OVER 85% OF OUR STUDENTS' FAMILY INCOME WAS REDUCED TO ZERO IN A SINGLE DAY. THEY WERE HUNGRY. WE QUICKLY TRANSITIONED FROM PROVIDING EDUCATION TO PROVIDING BASIC FOOD NEEDS FOR THE PEOPLE IN THE VILLAGES WHERE WE WORK. IN ADDITION, WE HELPED WITH FOOD RESOURCES FOR THE ELDERLY, THE HANDICAPPED, GYPSY, AND TRANSGENDER COMMUNITIES OR OTHER MARGINALIZED GROUPS IN OUR AREA. WE WERE ABLE TO PROVIDE OVER 11,000 FAMILIES WITH A WEEK OF GROCERIES. AT THE SAME TIME, WE STARTED TO REACH OUT TO THE HOMELESS IN VILLUPURAM TOWN TRAVELING BY MOTORBIKE AND RICKSHAW TO DELIVER FOOD EACH DAY. VILLUPURAM IS THE LARGEST TOWN IN THE DISTRICT WITH A POPULATION OF OVER 1 MILLION PEOPLE. THERE ARE NO SOUP KITCHENS OR FOOD BANKS. WE PROVIDED 15,000 HOT MEALS DURING 2020. WE ALSO COMPLETED THE BELOW EDUCATION PROGRAMS DURING THE PANDEMIC: (1) FEED AND READ (FAR) PROGRAM - NONE OF OUR STUDENTS ATTENDED SCHOOL AFTER MARCH 24, 2020. THE RESOURCES FOR REMOTE LEARNING ARE NOT AVAILABLE IN THE SCHOOL OR OUR STUDENTS' HOMES. WHENEVER POSSIBLE, OUR STAFF TRAVELLED TO OUR SCHOOLS TO DISTRIBUTE BOOKS, SUPPLIES, AND SNACKS, AND TO READ STORIES AND WORK ON WRITING AND ART PROJECTS WITH THE CHILDREN. (2) STORYTIME - STORY TIME WAS CR'S WHATSAPP READ ALOUD PROGRAM. CR TEACHERS READ TO OUR STUDENTS IN TAMIL AND ENGLISH EVERY WEEK FOR FIVE DAYS EACH WEEK DURING 2020. |
| FORM 990, PAGE 2, PART III, LINE 4B | COMMUNITY RISING (CR) PROVIDES QUALITY EDUCATION OPPORTUNITES FOR STUDENTS IN SOUTH INDIA, FOCUSING ON CHILDREN FROM MARGINALIZED AND UNDERSERVED COMMUNITIES. WE HAVE FOUR MAJOR PROGRAMS: ENGLISH LITERACY, AFTER SCHOOL PROGRAMMING, TECHNOLOGY AND RESIDENTIAL SUMMER CAMP. (1) ENGLISH LITERACY: THE LITERACY PROJECT (TLP) IS A LANGUANGE ARTS PROGRAM THAT TRAINS TEACHERS IN THE BEST PRACTICES FOR TEACHING ENGLISH. THE PROGRAM FOCUSES ON PHONICS FOR BEGINNING READERS, AND INCLUDES VOCABULARY, FLUENCY AND COMPREHENSION. 22 SCHOOLS AND OVER 2200 STUDENTS WERE PARTICIPATING IN THE PROGRAM FOR THE 2019-2020 ACADEMIC YEAR UNTIL THE PROGRAM WAS FORCE TO CLOSE IN MARCH 2020 DUE TO THE PANDEMIC. (2) AFTER SCHOOL PROGRAM: CR PROVIDES AFTER SCHOOL CLASSES AT FIVE CENTERS FOR APPROXIMATELY 400 STUDENTS. WE ALIGN INSTRUCTIONAL LEVELS TO STUDENTS' LEARNING LEVELS, FOCUSING ON BASIC LITERACY AND NUMERACY SKILLS AND EMPHASIZING CRITICAL THINKING INSTEAD OF MEMORIZATION. THE PROGRAM WAS FORCED TO CLOSE IN MARCH 2020 DUE TO THE PANDEMIC. (3) TECHNOLOGY: CR IS THE LARGEST PROVIDER OF PRIMARY SCHOOL COMPUTER EDUCATION IN THE VILLUPURAM DISTRICT AND IS THE ONLY PROGRAM TO PROVIDE STUDENTS WITH DAILY HANDS-ON-COMPUTER ACCESS. OUR CURRICULUM INCLUDES KEYBOARDING, MICROSOFT WORD, POWERPOINT AND EXCEL; MOVIE MAKER, PHOTOSHOP, AND LEGO ROBOTICS. TWO OF OUR AFTER SCHOOL CENTERS HAVE PERMANENT COMPUTER CENTERS AND WE BRING LAPTOPS BY SCOOTER THROUGH OUR SCOOT TECH PROGRAM TO THE OTHER THREE CENTERS. IN 2018 WE OPENED A TECH CENTER IN THE TOWN OF VILLUPURAM. CHILDREN IN GRADES 3-10 PARTICIPATE IN WEEKLY CLASSES LEARINING TO BUILD AND PROGRAM ROBOTS. THIS IS THE ONLY ROBOTICS CENTER IN A DISTRICT OF OVER 4 MILLION PEOPLE. OUR STAFF ALSO TRAVELS TO SCHOOLS TO PROVIDE ON-SITE ROBOTICS CLASSES. THE CENTER WAS FORCED TO CLOSE IN MARCH 2020 DUE TO THE PANDEMIC. CR ROBOTICS TEAMS HAVE PARTICIPATED IN THE FIRST LEGO LEAGUE ROBOTICS COMPETITION FOR FIVE YEARS. OVER 200,000 STUDENTS PARTICIPATE IN THIS WORLDWIDE COMPETITION, INCLUDING ABOUT 2,000 INDIAN STUDENTS. CR HAS WON NUMEROUS PRIZES INCLUDING BEST RESEARCH PROJECT IN 2015 AND 2018, QUALIFIED FOR NATIONALS IN 2018 AND 2019, AND WAS NAME SOUTH INDIAN REGIONAL CHAMPION IN 2019. (4) SUMMER CAMP: EACH SUMMER, CR CONDUCTS A ONE-WEEK RESIDENTIAL SUMMER CAMP FOR ITS STUDENTS. OVER THE PAST 10 YEARS, OVER 2200 CAMPERS AND INDIAN AND AMERICAN VOLUNTEERS HAVE PARTICIPATED IN THE CAMPS. EACH MAY, CAMPERS SPEND 5 DAYS LEARNING SWIMMING, ARTS AND CRAFTS, RUNNING, DANCE, ROBOTICS, AND PHOTOGRAPHY. OUR 2020 SUMMER CAMP WAS CANCELLED DUE TO THE PANDEMIC. |
| FORM 990, PAGE 6, PART VI, LINE 2 | ELIZABETH MCCOY MATTHEW MCCOY PRES & CEO DIRECTOR MOTHER - SON ELIZABETH MCCOY ANDREW MCCOY PRES & CEO DIRECTOR MOTHER - SON MATTHEW MCCOY ANDREW MCCOY DIRECTOR DIRECTOR BROTHERS |
| FORM 990, PAGE 6, PART VI, LINE 11B | BOARD WILL REVIEW THE 990 RETURN DURING A PHONE MEETING. |
| FORM 990, PAGE 6, PART VI, LINE 19 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| Software ID: | |
| Software Version: |