Rising Phoenix Enrichment Program INC FY2020 filing

Tax-deductible

Hampton, GA501(c)(3)EducationEIN 45-1647296Revenue $3.5M in FY2020

On file with the IRS3175 Highway 81 W, 30228-2082 · Hampton, GATax-exempt since Aug 2014Publicly supported charity — 170(b)(1)(A)(vi)

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Provide after-school and extracurricular programs in a safe environment that fosters the positive development of middle and high school aged children. Programs include stem Enrichment, health, fitness and nutrition, financial management, tutoring, and test prep.

501(c)(3) charity; gifts are tax-deductible.
95¢ of each $1 spent went to programs.
$95K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · 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 3
filings with a surplus
Average surplus $320K a year · 7% of revenue · last 3 filings
Looks good: a surplus in 3 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
95%
of spending
Looks good: 95% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$95K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.8 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$243K
38% of total assets
Looks good: liabilities are 38% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.5M
Spent
$3.2M
To programs
95%
Net assets
$390K
By yearFY2020–FY2024
Revenue
$3.5M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$3.5M
FY2021$7.1M
FY2022$2.4M
FY2024Not on file
Expenses
$3.2M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$3.2M
FY2021$6.7M
FY2022$2.1M
FY2024Not on file
Net assets
$390K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$390K
FY2021$755K
FY2022$1.3M
FY2024Not on file

From the FY2020 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Exemption reinstated (2014-05-15). Per the IRS revocation list. Latest filing on record: FY2024. IRS ruling in Aug 2014.

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

Where the money goes

95 cents of each dollar spent went to programs.

Program services 95% · $3.0M Management & general 5% · $150K

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

5 people listed on the 990; $95K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$95,168Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A

Ashley Gay-Johnson’s $138K as Executive Director is at the 96th percentile of top reported officer pay among 146 <$100K education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2022FY2021FY2020
Ashley Gay-Johnson$138,000$111,000—
Ashley Johnson——$95,168

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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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 15aNo

Programs and updates

Offers safe after-school programs fostering positive development through STEM, health, finance, and tutoring.

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Provided by the organization

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1 program · $3.0M · in their own filed words · FY2020
01

Provide after-school and extracurricular programs in a safe environment that fosters the positive development of middle and high school aged children. Programs include stem enrichment, health, fitness and nutrition, financial management, tutoring, and test prep.

$3.0Mprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$3.5M
Ln 12
Fees for servicesLn 2g$3.5M
Investment incomeLn 3$116
Money outPt IX
$3.2M
Ln 25
Programscol B$3.0M
Managementcol C$150K
Owns and owesPt X
$390K
net assets · Ln 32
Cash and savingsLn 1–2$206K
Total assetsLn 16$633K
LiabilitiesLn 26$243K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$3.5M
Investment incomeLn 3$116
Total revenueLn 12$3.5M
Assets in detailPt X, end of year
SavingsLn 2$206K
Cash and savings togetherLn 1–2$206K
Land, buildings, equipmentLn 10c$56K
Total assetsLn 16$633K
LiabilitiesLn 26$243K
Net assetsLn 32$390K
OperationsPt I, VI
EmployeesI 59
VolunteersI 63
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$206K
Land, buildings, equipmentLn 10c$33K$56K
Total assetsLn 16$239K$633K
LiabilitiesLn 26$184K$243K
Net assetsLn 32$56K$390K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$95K$48K$48K
Other salaries and wagesLn 7$161K$161K
Other employee benefitsLn 9$33K$33K
Payroll taxesLn 10$19K$16K$3K
Legal feesLn 11b$38K$38K
Accounting feesLn 11c$7K$7K
Other fees for servicesLn 11g$31K$17K$14K
Advertising and promotionLn 12$850$850
Office expensesLn 13$38K$38K
OccupancyLn 16$44K$40K$3K
TravelLn 17$19K$19K
Depreciation, depletion and amortizationLn 22$14K$14K
InsuranceLn 23$11K$11K
Other expenses (24a–d)Ln 24$2.6M$2.6M$276
Total functional expensesLn 25$3.2M$3.0M$150K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest 990 PDF
FY2023 Not on file
FY2022 $2.4M$2.1M$275K$1.3M 990 PDF
FY2021 $7.1M$6.7M$349K$755K 990 PDF
FY2020 Viewing $3.5M$3.2M$334K$390K 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 FY2020 990 (6 parts)
Part I · Summary $3,491,392 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $2,363,840$3,491,276
I-10 Investment income$116
I-11 Other revenue$0
I-12 Total revenuePrior year $2,363,840$3,491,392
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $302,194$308,084
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $2,083,099$2,849,080
I-18 Total expensesPrior year $2,385,293$3,157,164
I-19 Revenue less expensesPrior year −$21,453$334,228
Part VI · Governance 5 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $3,491,392 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,491,276$3,491,276
VIII-3 Investment incomeRelated to mission $116$116
VIII-12 Total revenueRelated to mission $3,491,392$3,491,392
Part IX · Statement of functional expenses $3,157,164 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $47,584 · Management $47,584$95,168
IX-7 Other salaries and wagesPrograms $161,460$161,460
IX-9 Other employee benefitsManagement $32,581$32,581
IX-10 Payroll taxesPrograms $15,793 · Management $3,082$18,875
IX-11b Legal feesPrograms $38,302$38,302
IX-11c Accounting feesPrograms $7,100$7,100
IX-11g Other fees for servicesPrograms $17,274 · Management $14,149$31,423
IX-12 Advertising and promotionManagement $850$850
IX-13 Office expensesManagement $38,020$38,020
IX-16 OccupancyPrograms $40,492 · Management $3,319$43,811
IX-17 TravelPrograms $18,735$18,735
IX-22 Depreciation, depletion and amortizationPrograms $13,986$13,986
IX-23 InsuranceManagement $10,632$10,632
IX-24 Other expenses (24a–d)Programs $2,645,945 · Management $276$2,646,221
IX-25 Total functional expensesPrograms $3,006,671 · Management $150,493 · Fundraising $0$3,157,164
Part X · Balance sheet $633,088 assets, 10 lines filed
Asset lines not itemized here account for $28,573; see the IRS return.
X-2 Savings and temporary cash investments$206,310
X-4 Accounts receivable$341,848
X-10c Land, buildings and equipment, netStart of year $33,480$56,357
X-16 Total assetsStart of year $239,111$633,088
X-17 Accounts payable and accrued expensesStart of year $183,592$137,141
X-24 Unsecured notes and loans payable$106,200
X-26 Total liabilitiesStart of year $183,592$243,341
X-27 Net assets without donor restrictionsStart of year $55,519$389,747
X-32 Total net assets or fund balancesStart of year $55,519$389,747
X-33 Total liabilities and net assetsStart of year $239,111$633,088
Part XI · Reconciliation of net assets $389,747 net assets at year end
XI-1 Total revenue$3,491,392
XI-2 Total expenses$3,157,164
XI-3 Revenue less expenses$334,228
XI-4 Net assets at start of year$55,519
XI-10 Net assets at end of year$389,747

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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