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 | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 1,984,082 | 499,899 | 6,202,204 | 5,762,953 | 3,093,622 | 17,542,760 |
| 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 | 1,984,082 | 499,899 | 6,202,204 | 5,762,953 | 3,093,622 | 17,542,760 |
| 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) .. | 12,098,902 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 5,443,858 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1,984,082 | 499,899 | 6,202,204 | 5,762,953 | 3,093,622 | 17,542,760 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 7,798 | 73,506 | 77,933 | 159,237 | ||
| 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 | 17,701,997 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 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 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| 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. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 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.).. | ||||||
| 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 2024 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-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, 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 2024. 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 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| RESILIENT CITIES CATALYST, INC. (RCC) NORMALLY RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT FROM GOVERNMENTAL UNITS OR THE GENERAL PUBLIC UNDER SECTIONS 509(A)(1) AND 170(B)(1)(A)(VI), AND UNDER THE "FACTS AND CIRCUMSTANCES" TEST OF TREASURY REGULATION SECTION 1.170A-9(F)(3).1. PERCENTAGE OF FINANCIAL SUPPORT; SOURCES OF SUPPORTRCC HAS RECEIVED AT LEAST 10% OF ITS SUPPORT FROM GOVERNMENTAL AND PUBLIC SOURCES IN THE PAST FIVE YEARS. FOR THE FIVE-YEAR CALCULATION PERIOD ENDING DECEMBER 31, 2024, RCC'S AVERAGE PUBLIC SUPPORT WAS 30.75%. WHILE THIS FIGURE FELL BELOW 33.33%, IT IS WELL ABOVE 10% FOR THIS PERIOD. ACCORDINGLY, RCC MAINTAINS THAT IT IS FUNDAMENTALLY PUBLICLY SUPPORTED IN BOTH ITS NATURE AND ITS ORGANIZATION, INCLUDING THAT IT DOES NOT RECEIVE A MAJORITY OF SUPPORT FROM ANY ONE FAMILY OR CORPORATION. THE PRIMARY REASONS FOR THE TEMPORARY SHORTFALL IN PUBLIC SUPPORT WERE SPECIFIC, UNFORESEEABLE REDUCTIONS IN EXPECTED REVENUE FROM GOVERNMENTAL AND PUBLIC SOURCES, INCLUDING:A. UNIQUE LARGE GRANT: RCC RECEIVED A ONE-TIME LARGE GRANT FROM A PRIVATE FOUNDATION, WHICH WAS 2.5 TIMES THE SIZE OF RCC'S NEXT LARGEST GRANT. THIS GRANT DISPROPORTIONATELY SKEWED RCC'S PUBLIC SUPPORT. FOR EXAMPLE, IF THIS GRANT WERE EXCLUDED FROM RCC'S PUBLIC SUPPORT CALCULATION, RCC'S PUBLIC SUPPORT FOR THE APPLICABLE PERIOD WOULD HAVE BEEN APPROXIMATELY 38%, WHICH EXCEEDS THE 33.33% THRESHOLD.B. GOVERNMENTAL FUNDING SHIFT: RCC ALSO EXPERIENCED A SIGNIFICANT LOSS OF EXPECTED REVENUE AT THE BEGINNING OF 2025 DUE TO A BROADER RE-PRIORITIZATION OF GOVERNMENT SPENDING BY FEDERAL AGENCIES, WHICH LED TO THE CANCELLATION OF A NUMBER OF LONG-STANDING FUNDING PARTNERSHIPS.2. ATTRACTION OF PUBLIC SUPPORTRCC'S ACTIVITIES AND OPERATIONAL STRUCTURE DEMONSTRATE THAT IT IS ORGANIZED AND OPERATED TO ATTRACT SUPPORT FROM THE GOVERNMENT OR THE GENERAL PUBLIC ON A CONTINUOUS BASIS. SPECIFICALLY, RCC ACTIVELY SOLICITS SUPPORT FROM A WIDE RANGE OF SOURCES BEYOND INSTITUTIONAL GRANTS, INCLUDING: A. ONLINE DONATION CAMPAIGNS: RCC WILL ENGAGE IN TARGETED OUTREACH OF INDIVIDUAL DONORS UTILIZING ITS 3,000-PERSON MAILING LIST FOR SPECIFIC CAMPAIGNS ON OCCASIONS SUCH AS GIVING TUESDAYS, RCC'S ANNIVERSARY CELEBRATION, END-OF-THE-YEAR GIVING AND IN-PERSON EVENTS. IN ADDITION, THE RCC WEBSITE PROMINENTLY FEATURES THE ABILITY TO DONATE AND ENCOURAGES VISITORS TO CONSIDER DONATING. THESE EFFORTS ARE AMPLIFIED THROUGH SOCIAL MEDIA AND RCC'S NEWSLETTER TO REACH A BROAD AUDIENCE.B. SEEKING FUNDING FROM PUBLIC SOURCES: RCC CONTINUOUSLY APPLIES FOR COMPETITIVE GRANTS FROM A DIVERSE PORTFOLIO OF PUBLIC CHARITIES. ADDITIONALLY, RCC RESPONDS TO GOVERNMENTAL FUNDING SOLICITATIONS THAT ARE CONSISTENT WITH ITS MISSION.C. STRATEGIC CONSULTING: RCC WILL ENGAGE AN EXTERNAL FUNDRAISING AND DEVELOPMENT CONSULTANT TO FOCUS AND REFINE ITS FUNDRAISING INITIATIVES AND BROADEN ITS DONOR BASE.D. BOARD ENGAGEMENT: RCC WILL ACTIVELY ENGAGE WITH ITS BOARD TO IMPLEMENT NEW POLICIES AND TRAINING TO DIRECTLY INVOLVE ITS BOARD IN FUNDRAISING EFFORTS, LEVERAGING THEIR NETWORKS AND EXPERTISE TO SECURE BROADER PUBLIC SUPPORT .E. NEW FUNDING PARTNERS. RCC'S LEADERSHIP WILL CONTINUE TO SEEK NEW AVENUES TO MEET NEW FUNDING PARTNERS AND DEVELOP RELATIONSHIPS THAT WILL FOSTER FUTURE SUPPORT OF ITS WORK, INCLUDING ATTENDING AND SPEAKING AT RELEVANT CONFERENCES AND WORKSHOPS THAT HIGHLIGHT RCC'S MISSION TO A BROADER BASE OF POTENTIAL SUPPORTERS.3. REPRESENTATIVE GOVERNING BODYRCC'S BOARD OF DIRECTORS REPRESENTS BROAD PUBLIC INTERESTS. RCC HAS A FIVE-MEMBER VOLUNTARY BOARD , WHOSE MEMBERS ARE SELECTED FOR THEIR KNOWLEDGE AND EXPERTISE RELEVANT TO RCC'S OPERATIONS AND ACTIVITIES. SPECIFICALLY, RCC'S BOARD IS COMPOSED OF RECOGNIZED THOUGHT LEADERS FROM VARIOUS SECTORS , SUCH AS PHILANTHROPY, STRATEGIC COMMUNICATIONS, ENGINEERING AND GOVERNMENTAL AGENCY. ADDITIONALLY, RCC'S BOARD IS NOT CONTROLLED BY ANY SUBSTANTIAL CONTRIBUTOR. FINALLY, RCC'S BOARD IS BROADLY REPRESENTATIVE OF THE COMMUNITIES IT SERVES. 4. PUBLIC SERVICESRCC PROVIDES SERVICES DIRECTLY FOR THE BENEFIT OF THE GENERAL PUBLIC ON A CONTINUING BASIS. RCC'S MISSION IS GLOBAL AND PUBLIC-FACING SUCH THAT ITS SUBSTANTIVE ACHIEVEMENTS DEMONSTRATE BROAD PUBLIC ENGAGEMENT AND IMPACT. TO DATE, RCC HAS ENGAGED IN 169 MULTI-BENEFIT RESILIENCE PROJECTS DESIGNED, FUNDED, OR IMPLEMENTED ACROSS DIVERSE GEOGRAPHIC AREAS. IT HAS MOBILIZED $776 MILLION IN FUNDING TOWARDS THE IMPLEMENTATION OF RESILIENCE PROJECTS IN COMMUNITIES ACROSS THE WORLD. RCC HAS CONVENED OVER 11,225 DIVERSE PRACTITIONERS AND COMMUNITY MEMBERS TO DEVELOP SOLUTIONS AND EXCHANGE BEST PRACTICES TO ADVANCE ITS MISSION. FURTHER, RCC HAS OVER 132 ENGAGEMENTS, INCLUDING 73 LOCAL GOVERNMENT PARTNERSHIPS AND 61 COMMUNITY ORGANIZATION PARTNERSHIPS, THAT DEMONSTRATE ITS BROAD CROSS-SECTORAL COLLABORATIONS AND COMMITMENT TO THE PUBLIC IT SERVES. FINALLY, RCC MAINTAINS A WEBSITE THAT PROVIDES PUBLIC ACCESS TO ITS EDUCATIONAL PROGRAMS AND RESOURCES, INCLUDING ALL OF ITS PUBLICATION.5. CONCLUSION.UNDER ALL RELEVANT FACTS AND CIRCUMSTANCES, RCC IS AND SHOULD CONTINUE TO BE CLASSIFIED AS A PUBLICLY-SUPPORTED ORGANIZATION. |
| Return Reference | Explanation |
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| Return Reference | Explanation |
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| FORM 990 PART V, LINE 2A | RESILIENT CITIES CATALYST, INC. LEASES EMPLOYEES FROM A PROFESSIONAL EMPLOYMENT ORGANIZATION, JUSTWORKS EMPLOYMENT GROUP LLC. THE EMPLOYEES ARE CONSIDERED COMMON LAW EMPLOYEES OF RESILIENT CITIES CATALYST, INC., HOWEVER, JUSTWORKS EMPLOYMENT GROUP LLC IS THE EMPLOYER OF RECORD AND EMPLOYEES GET THEIR W2S FROM JUSTWORKS EMPLOYMENT GROUP LLC. |
| FORM 990, PART VI, SECTION A, LINE 8B | RCC HAS NOT ESTABLISHED ANY COMMITTEES TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | RCC ASSOCIATE DIRECTOR OF OPERATIONS REVIEWS THE 990 AND SENDS TO THE TREASUER OF THE BOARD AND RCC PRINCIPALS FOR THEIR REVIEW. A COPY OF THE 990 IS ALSO SHARED WITH THE GOVERNING BODY, RCC'S BOARD OF DIRECTORS. ADDITIONALLY, THE 990 IS REVIEWED INDEPENDENTLY BY RCC'S CONTROLLER ORGANIZATION YPTC. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL BOARD MEMBERS DISCLOSE AND SIGN A CONFLICT OF INTEREST POLICY ANNUALLY. ANY POTENTIAL CONFLICTS ARE REVIEWED AT THE BOARD LEVEL. A DIRECTOR OR OFFICER WITH A CONFLICT OF INTEREST IS PROHIBITED FROM PARTICIPATING IN DELIBERATIONS AND DECISIONS REGARDING THE TRANSACTION. NO COVERED PERSON MAY ENGAGE IN ANY TRANSACTION OR ARRANGEMENT OR UNDERTAKE POSITIONS WITH OTHER ORGANIZATIONS THAT INVOLVE A CONFLICT OF INTEREST, EXCEPT IN COMPLIANCE WITH THIS POLICY. COVERED PERSONS SHOULD AVOID BOTH ACTUAL CONFLICTS AND THE APPEARANCE OF CONFLICTS OF INTEREST. EVERY COVERED PERSON SHALL: DISCLOSE ALL ACTUAL AND POTENTIAL CONFLICTS AND RECUSE HIMSELF/HERSELF FROM VOTING ON ANY TRANSACTION OR ARRANGEMENT IN WHICH HE/SHE HAS A POTENTIAL OR ACTUAL CONFLICT OF INTEREST, AND SHALL NOT BE PRESENT WHEN ANY SUCH VOTE IS TAKEN. |
| FORM 990, PART VI, SECTION B, LINE 15 | RESILIENT CITIES CATALYST, INC. UTILIZED A REPORT BY AN HR CONSULTANCY PREPARED FOR THE ORGANIZATION WHICH TOOK INTO ACCOUNT THE AVERAGE AND MEDIAN SALARIES FOR NY-DC MARKETS IN DIFFERENT, DEFINED BAND AREAS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | ADVISORY SERVICES: PROGRAM SERVICE EXPENSES 80,893. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 80,893. COMMUNICATION/SOCIAL CONSULTING: PROGRAM SERVICE EXPENSES 21,854. MANAGEMENT AND GENERAL EXPENSES 2,639. FUNDRAISING EXPENSES 680. TOTAL EXPENSES 25,173. PROGRAM CONSULTANTS: PROGRAM SERVICE EXPENSES 346,979. MANAGEMENT AND GENERAL EXPENSES 3,982. FUNDRAISING EXPENSES 58,531. TOTAL EXPENSES 409,492. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 23,834. MANAGEMENT AND GENERAL EXPENSES 1,576. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,410. |
| FORM 990, PART XI, LINE 9: | RESCINDED GRANT 135,000. |
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