Rising Star Learning Center INC

Tax-deductible

Bay Village, OH501(c)(3)Since 2006Human ServicesEIN 02-0776965Revenue $534K in FY2024

On file with the IRSgorisingstar.orgPo Box 40354, 44140-0354 · Bay Village, OHTax-exempt since Oct 2020Publicly supported — 509(a)(2)

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Provide conductive education services to children with motor disabilities

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
Run by 12 volunteers and 13 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average deficit $7K a year · 2% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
3 mo
of spending, in cash
Fine: 2.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $5K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$27K
24% of total assets
Looks good: liabilities are 24% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$534K
+25% vs prior year
Spent
$408K
To programs
80%
Net assets
$88K
By yearFY2019–FY2024
Revenue
$534K
FY2024▲ +25%
Tap a bar for its year
Revenue by fiscal year
FY2019$397K
FY2020$356K
FY2021$328K
FY2022$359K
FY2023$389K
FY2024$426K
FY2024$534K
Expenses
$408K
FY2024▼ -7%
Tap a bar for its year
Expenses by fiscal year
FY2019$368K
FY2020$329K
FY2021$384K
FY2022$394K
FY2023$385K
FY2024$436K
FY2024$408K
Net assets
$88K
FY2024▲ +331%
Tap a bar for its year
Net assets by fiscal year
FY2019$26K
FY2020$65K
FY2021$3K
FY2022−$32K
FY2023−$28K
FY2024−$38K
FY2024$88K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Exemption reinstated (2019-11-15). Per the IRS revocation list. Latest filing on record: FY2024. IRS ruling in Oct 2020.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $325K Management & general 11% · $43K Fundraising 10% · $39K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
See Rising Star Learning Center INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Offers conductive education to children with motor disabilities.

Questions for Rising Star Learning Center INC

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Provided by the organization

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1 program · $325K · in their own filed words · FY2024
01

Our program focuses on improving the physical, cognitive, social and emotional skills of children with motor disabilities with the ultimate goal of a more independent and productive life. Children are served via our preschool, afterschool and summer camp programs.

$325Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$5K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$534K
Ln 12
Fees for servicesLn 2g$269K
Gifts and grantsLn 1h$215K
Other incomeLn 4–11$50K
Money outPt IX
$408K
Ln 25
Programscol B$325K
Managementcol C$43K
Fundraisingcol D$39K
Owns and owesPt X
$88K
net assets · Ln 32
Cash and savingsLn 1–2$88K
Total assetsLn 16$115K
LiabilitiesLn 26$27K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$215K
Government grantsLn 1e$153K
Fees for servicesLn 2g$269K
Other incomeLn 4–11$50K
Total revenueLn 12$534K
Assets in detailPt X, end of year
CashLn 1$88K
Cash and savings togetherLn 1–2$88K
Other assetsLn 15$28K
Total assetsLn 16$115K
LiabilitiesLn 26$27K
Net assetsLn 32$88K
OperationsPt I, VI
EmployeesI 513
VolunteersI 612
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$22K$88K
Total assetsLn 16$26K$115K
LiabilitiesLn 26$64K$27K
Net assetsLn 32−$38K$88K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$77K$39K$19K$19K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$252K$222K$15K$15K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$37K$33K$2K$2K
Payroll taxesLn 10$21K$17K$2K$2K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$4K$4K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$2K$2K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$373$373
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$11K$11K
All other expensesLn 24e$2K$2K
Total functional expensesLn 25$408K$325K$43K$39K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $426K$436K−$11K−$38K 990 PDF
FY2023 $389K$385K$5K−$28K 990 PDF
FY2022 $359K$394K−$35K−$32K 990 PDF
FY2021 $328K$384K−$56K$3K 990 PDF
FY2020 $356K$329K$27K$65K 990 PDF
FY2019 $397K$368K$29K$26K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $534,004 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $87,531$215,313
I-9 Program service revenuePrior year $309,285$269,131
I-10 Investment income$0
I-11 Other revenuePrior year $28,942$49,560
I-12 Total revenuePrior year $425,758$534,004
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $383,918$387,847
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $52,462$19,824
I-18 Total expensesPrior year $436,380$407,671
I-19 Revenue less expensesPrior year −$10,622$126,333
Part VI · Governance 7 of 7 board members independent, 2 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $534,004 across 6 lines filed
VIII-1e Government grants$152,866
VIII-1f All other contributions, gifts and grants$62,447
VIII-1h Total contributions, gifts and grants$215,313
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $269,131$269,131
VIII-8 Net income from fundraising eventsExcluded from tax $49,560$49,560
VIII-12 Total revenueRelated to mission $269,131 · Excluded from tax $49,560$534,004
Part IX · Statement of functional expenses $407,671 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $38,737 · Management $19,369 · Fundraising $19,369$77,475
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $222,014 · Management $15,137 · Fundraising $15,137$252,288
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $32,640 · Management $2,225 · Fundraising $2,225$37,090
IX-10 Payroll taxesPrograms $16,795 · Management $2,100 · Fundraising $2,099$20,994
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $3,500$3,500
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $1,560$1,560
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelPrograms $373$373
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsuranceManagement $1,067$1,067
IX-24 Other expenses (24a–d)Programs $11,373$11,373
IX-24e All other expensesPrograms $1,951$1,951
IX-25 Total functional expensesPrograms $325,443 · Management $43,398 · Fundraising $38,830$407,671
Part X · Balance sheet $115,376 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $22,243$87,804
X-15 Other assets$27,572
X-16 Total assetsStart of year $26,043$115,376
X-26 Total liabilitiesStart of year $64,200$27,200
X-27 Net assets without donor restrictionsStart of year −$38,257$88,076
X-28 Net assets with donor restrictionsStart of year $100$100
X-32 Total net assets or fund balancesStart of year −$38,157$88,176
X-33 Total liabilities and net assetsStart of year $26,043$115,376
Part XI · Reconciliation of net assets $88,176 net assets at year end
XI-1 Total revenue$534,004
XI-2 Total expenses$407,671
XI-3 Revenue less expenses$126,333
XI-4 Net assets at start of year−$38,157
XI-10 Net assets at end of year$88,176

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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