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)
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(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (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) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (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) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 112,201 | 116,319 | 160,825 | 201,137 | 224,853 | 815,335 |
| 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 | 112,201 | 116,319 | 160,825 | 201,137 | 224,853 | 815,335 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 28,218 | 17,142 | 13,531 | 5,000 | 63,891 | |
| 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. | 63,395 | 63,847 | 130,220 | 257,462 | ||
| c | Add lines 7a and 7b.. | 91,613 | 80,989 | 143,751 | 5,000 | 321,353 | |
| 8 | Public support. (Subtract line 7c from line 6.) | 493,982 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 112,201 | 116,319 | 160,825 | 201,137 | 224,853 | 815,335 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 9 | 22 | 23 | 34 | 61 | 149 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 9 | 22 | 23 | 34 | 61 | 149 |
| 11 | Net income from unrelated business activities not included on 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.).. | 112,210 | 116,341 | 160,848 | 201,171 | 224,914 | 815,484 |
| 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 2021 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-2021 |
(iii) Distributable Amount for 2021 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2021 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2021: | ||||
| a From 2016....... | ||||
| b From 2017....... | ||||
| c From 2018....... | ||||
| d From 2019....... | ||||
| e From 2020....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2021 distributable amount | ||||
|
i
Carryover from 2016 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2021 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2021 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2021, 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 2021. 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 2022. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2017..... | ||||
| b Excess from 2018..... | ||||
| c Excess from 2019..... | ||||
| d Excess from 2020..... | ||||
| e Excess from 2021..... | ||||
| 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 4C | TECHNOLOGY CAMPS & SUMMER CAMPS: 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 LEARNING 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 AND WAS CLOSED FOR ALL OF 2021. 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 AND 2021 SUMMER CAMPS WERE CANCELED DUE TO THE PANDEMIC. |
| FORM 990, PAGE 2, PART III, LINE 4D | COVID-19 RELIEF: DURING THE INITIAL PANDEMIC LOCKDOWN IN 2020, CR PROVIDED FOOD SUPPLIES TO OVER 11,000 FAMILIES. SIMULTANEOUSLY, WE STARTED REACHING 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 21,000 HOT MEALS DURING THE PANDEMIC. OUR SCHOOLS WERE CLOSED FOR TWO YEARS BEGINNING ON MARCH 24, 2020 DUE TO THE PANDEMIC. THE RESOURCES FOR REMOTE LEARNING ARE NOT AVAILABLE IN THE SCHOOLS OR OUR STUDENTS' HOMES. OUR EDUCATIONAL PROGRAM DURING THESE TWO YEARS WAS LIMITED TO MONTHLY VISITS TO OUR SCHOOLS TO DISTRIBUTE BOOKS, SUPPLIES, AND SNACKS, AND TO READ STORIES AND WORK ON WRITING AND ART PROJECTS WITH THE CHILDREN. STORYTIME WAS CR'S REMOTE LEARNING PROGRAM. CR TEACHERS UTILIZED WHATSAPP TO READ TO OUR STUDENTS IN TAMIL AND ENGLISH READING A TOTAL OF 300 STORIES DURING THE PANDEMIC. BEGINNING IN MARCH 2021, CR PARTNERED WITH THE LOCAL HEALTH DEPARTMENT TO VACCINATE THE POPULATION OF THE VILLUPURAM DISTRICT. ALL CR STAFF, INCLUDING TLP TEACHERS, AFTER SCHOOL TEACHERS AND TECHNOLOGY TEACHERS WERE A PART OF THE VACCINATION EFFORT. WE FOCUSED ON THE RURAL VILLAGES WHERE VACCINE HESITANCY WAS VERY HIGH. WE WORKED WITH VILLAGE LEADERS TO PROVIDE PRE-VACCINATION CAMP EDUCATION SESSIONS, OFTEN GOING DOOR TO DOOR TO EXPLAIN THE IMPORTANCE OF GETTING VACCINATED. CR VACCINATION CAMPS FOCUSED ON MAKING VACCINATIONS A POSITIVE EXPERIENCE. PEOPLE RECEIVED BASIC MEDICAL CHECK UPS, WERE MONITORED FOR ALLERGIC REACTIONS, AND WERE GIVEN 5KG BAGS OF RICE. EACH VACCINE RECIPIENT WAS CONTACTED THE NIGHT AFTER BEING VACCINATED TO CHECK FOR ANY MEDICAL PROBLEMS. NURSES WERE PROVIDED TO ANSWER QUESTIONS, AND THE FEW PEOPLE WITH MORE SERIOUS REACTIONS WERE TRANSPORTED TO THE HOSPITAL AND EXAMINED BY A PHYSICIAN. NO ONE WAS HOSPITALIZED. CR PARTNERED WITH CHENNAI POP STAR VJ VIJAY TO PRODUCE A MUSIC VIDEO PROMOTING THE IMPORTANCE OF VACCINATION. SEVERAL CR STAFF ALSO APPEARED IN THE VIDEO. THE PRODUCTION WAS DIRECTED PARTICULARLY AT YOUNG ADULTS WHO WERE NOT GETTING VACCINATED. THE VIDEO WAS PLAYED DURING VACCINATION CAMPS ON A MOVIE TRUCK THAT TRAVELED FROM VILLAGE TO VILLAGE. A SERIOUS EFFORT WAS MADE TO VACCINATE THOSE WITH SPECIAL NEEDS. TRANSPORTATION TO THE VACCINATION CAMPS WAS PROVIDED. IF NEEDED, A MEDICAL TEAM MADE HOME VISITS IN EACH VILLAGE. FOOD SUPPLIES WERE ALSO PROVIDED. APPROXIMATELY 3000 VILLAGERS WITH SPECIAL NEEDS WERE VACCINATED. |
| 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: |