RSA FOUNDATION: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- RSA FOUNDATION (EIN 46-0834143)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-09-09
- IRS object ID
- 202542529349301219
- Schema version
- 2024v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-09-09T12:45:00-04:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 274097479 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JASON F CLAUSEN PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 16650 15 MILE RD | AddressLine1Txt |
| City | FRASER | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48026 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460834143 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSA FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | RSAF | BusinessNameControlTxt |
| Phone | 5864059473 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 23855 LAWRENCE AVENUE | AddressLine1Txt |
| City | CENTER LINE | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48045 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK PRENTISS | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 5864059473 | PhoneNum |
| Signature | 2025-09-09 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JASON F CLAUSEN | PreparerPersonNm |
| PTIN | P01051094 | PTIN |
| Phone | 5862164673 | PhoneNum |
| Preparation | 2025-09-09 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MARK PRENTISS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 38724 JEFFERSON AVENUE | AddressLine1Txt |
| City | HARRISON TOWNSHIP | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48045 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,262,129 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.RISING-STARS-ACADEMY.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2012 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | TO OPERATE FOR THE BENEFIT OF, AND TO PERFORM THE FUNCTIONS OF, THE RISING STARS ACADEMY, A MICHIGAN PUBLIC SCHOOL ACADEMY, BY RECEIVING, ADMINISTRATING AND DISTRIBUTING FUNDS FOR THE BENEFIT OF THE RISING STARS ACADEMY. THE RISING STARS ACADEMY IS A PUBLIC SCHOOL FOR STUDENTS AGES 18- 26 WITH SPECIAL NEEDS PROVIDING A UNIQUE CURRICULUM, WITH AN EMPHASIS IN CULINARY ARTS AND FOOD SERVICE THAT PROMOTES EDUCATION, HANDS-ON EXPERIENCE AND PERSONAL GROWTH TO PREPARE STUDENTS FOR FUTURE GAINFUL EMPLOYMENT IN THE CULINARY ARTS AND OTHER FIELDS. IN ADDITION, THE FOUNDATION ALSO SUPPORTS AND PROVIDES JOB SKILL TRAINING SERVICES AND PROGRAMS FOR INDIVIDUALS AGES 26 AND OLDER WHO HAVE PHYSICAL, SOCIAL OR COGNITIVE LIMITATIONS IN ORDER TO DEVELOP THEIR SKILLS TO LEAD TO A LIFE AS PRODUCTIVE AND SELF-FULFILLING AS THEIR CONDITION WILL ALLOW. THE PROGRAMS PROVIDED BY THE FOUNDATION PRIMARILY CONSIST OF COGNITIVE SERVICES AND WORK SKILLS TRAINING FOR PERSONS WITH BARRIERS TO EMPLOYMENT WHO REQUIRE O | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 126 | TotalEmployeeCnt |
| Total Volunteers | 87 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $264,603 | PYContributionsGrantsAmt |
| CY Contributions Grants | $169,921 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,830,266 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,797,207 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$5,724 | PYInvestmentIncomeAmt |
| CY Investment Income | -$26,781 | CYInvestmentIncomeAmt |
| PY Other Revenue | $72,050 | PYOtherRevenueAmt |
| CY Other Revenue | $163,412 | CYOtherRevenueAmt |
| PY Total Revenue | $3,161,195 | PYTotalRevenueAmt |
| CY Total Revenue | $4,103,759 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $248,133 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $109,141 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,259,548 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,798,203 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,583,597 | PYOtherExpensesAmt |
| CY Other Expenses | $2,134,632 | CYOtherExpensesAmt |
| PY Total Expenses | $3,091,278 | PYTotalExpensesAmt |
| CY Total Expenses | $4,041,976 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $69,917 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $61,783 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,116,681 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,601,739 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $932,462 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,355,737 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,184,219 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,246,002 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO OPERATE FOR THE BENEFIT OF, AND TO PERFORM THE FUNCTIONS OF, THE RISING STARS ACADEMY, A MICHIGAN PUBLIC SCHOOL ACADEMY, BY RECEIVING, ADMINISTRATING AND DISTRIBUTING FUNDS FOR THE BENEFIT OF THE RISING STARS ACADEMY. THE RISING STARS ACADEMY IS A PUBLIC SCHOOL FOR STUDENTS AGES 18- 26 WITH SPECIAL NEEDS PROVIDING A UNIQUE CURRICULUM, WITH AN EMPHASIS IN CULINARY ARTS AND FOOD SERVICE THAT PROMOTES EDUCATION, HANDS-ON EXPERIENCE AND PERSONAL GROWTH TO PREPARE STUDENTS FOR FUTURE GAINFUL EMPLOYMENT IN THE CULINARY ARTS AND OTHER FIELDS. IN ADDITION, THE FOUNDATION ALSO SUPPORTS AND PROVIDES JOB SKILL TRAINING SERVICES AND PROGRAMS FOR INDIVIDUALS AGES 26 AND OLDER WHO HAVE PHYSICAL, SOCIAL OR COGNITIVE LIMITATIONS IN ORDER TO DEVELOP THEIR SKILLS TO LEAD TO A LIFE AS PRODUCTIVE AND SELF-FULFILLING AS THEIR CONDITION WILL ALLOW. THE PROGRAMS PROVIDED BY THE FOUNDATION PRIMARILY CONSIST OF COGNITIVE SERVICES AND WORK SKILLS TRAINING FOR PERSONS WITH BARRIERS TO EMPLOYMENT WHO REQUIRE O | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,592,783 | ExpenseAmt |
| Revenue | $2,153,812 | RevenueAmt |
| Desc | JOB SKILL TRAINING PROGRAM FUNDED BY THE MACOMB COUNTY COMMUNITY MENTAL HEALTH AGENCY FOR INDIVIDUALS WITH PHYSICAL, SOCIAL OR COGNITIVE LIMITATIONS TO DEVELOP THEIR SKILLS FOR FUTURE GAINFUL EMPLOYMENT. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,946,734 | ExpenseAmt |
| Grant | $109,141 | GrantAmt |
| Revenue | $1,909,985 | RevenueAmt |
| Desc | RESTAURANT/BAKERY/CATERING OPERATION PROVIDING JOB SKILLS TRAINING TO STUDENTS ATTENDING THE RISING STARS ACADEMY, A MICHIGAN PUBLIC SCHOOL ACADEMY. THE RISING STARS ACADEMY IS A PUBLIC SCHOOL FOR STUDENTS AGES 18- 26 WITH SPECIAL NEEDS PROVIDING A UNIQUE CURRICULUM, WITH AN EMPHASIS IN CULINARY ARTS AND OTHER FOOD SERVICE OCCUPATIONS TO PREPARE STUDENTS FOR FUTURE GAINFUL EMPLOYMENT. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $3,539,517 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 12 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 126 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | false | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK PRENTISS | PersonNm |
| Phone | 5864059473 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 38724 JEFFERSON AVENUE | AddressLine1Txt |
| City | HARRISON TOWNSHIP | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48045 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| MARK PRENTISS | ||||||
| PRESIDENT | 20.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAVID WINOWIECKI | ||||||
| VICE PRESIDE | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ANGIE MALBURG | ||||||
| TREASURER | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CHRISTINE SKRUBA | ||||||
| SECRETARY | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DEBORAH PRENTISS | ||||||
| EXECUTIVE DI | 1.00 | Yes (X) | $73,000 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $73,000 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $169,921 | AllOtherContributionsAmt |
| Total Contributions | $169,921 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| RESTAURANT/CAFE/CATERING | $2,484,990 | $2,484,990 |
| HOME HUB PROGRAM | $1,312,217 | $1,312,217 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,797,207 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $24,789 | TotalRevenueColumnAmt |
| Exclusion | $24,789 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $98,735 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $150,305 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$51,570 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$51,570 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$51,570 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $104,734 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $8,065 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $96,669 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| OTHER | $27,993 | $27,993 |
| RENTAL INCOME | $24,000 | $24,000 |
| INSURANCE PROCEEDS | $14,750 | $14,750 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $66,743 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,103,759 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,812,380 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $24,789 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,141 | TotalAmt |
| Program Services | $109,141 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,000 | TotalAmt |
| Program Services | $73,000 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,488,914 | TotalAmt |
| Program Services | $1,488,914 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,148 | TotalAmt |
| Program Services | $124,148 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,141 | TotalAmt |
| Program Services | $112,141 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,826 | TotalAmt |
| Management And General | $8,826 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,353 | TotalAmt |
| Management And General | $24,353 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,074 | TotalAmt |
| Program Services | $42,074 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,265 | TotalAmt |
| Management And General | $51,265 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $223,313 | TotalAmt |
| Program Services | $38,989 | ProgramServicesAmt |
| Management And General | $184,324 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,248 | TotalAmt |
| Management And General | $85,248 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,902 | TotalAmt |
| Management And General | $35,902 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $152,760 | TotalAmt |
| Program Services | $152,760 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,085 | TotalAmt |
| Management And General | $23,085 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| FOOD AND BEVERAGE | $1,075,671 | $1,075,671 | |
| SUPPLIES | $295,144 | $295,144 | |
| MISCELLANEOUS | $59,213 | $59,213 | |
| EQUIP RENTAL AND MAINT | $27,535 | $27,535 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,243 | TotalAmt |
| Management And General | $30,243 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,041,976 | TotalAmt |
| Program Services | $3,539,517 | ProgramServicesAmt |
| Management And General | $502,459 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $313,209 | BOYAmt |
| EOY | $192,475 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $250,000 | BOYAmt |
| EOY | $550,889 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $159,313 | BOYAmt |
| EOY | $272,258 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,414,692 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $430,001 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $885,340 | BOYAmt |
| EOY | $984,691 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $508,819 | BOYAmt |
| EOY | $601,426 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,116,681 | BOYAmt |
| EOY | $2,601,739 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $137,611 | BOYAmt |
| EOY | $178,165 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,000 | BOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $258,439 | BOYAmt |
| EOY | $551,133 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $511,412 | BOYAmt |
| EOY | $626,439 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $932,462 | BOYAmt |
| EOY | $1,355,737 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,184,219 | BOYAmt |
| EOY | $1,246,002 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,184,219 | BOYAmt |
| EOY | $1,246,002 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,116,681 | BOYAmt |
| EOY | $2,601,739 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $61,783 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $202,839 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $72,622 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $103,161 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $264,603 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $169,921 | CurrentTaxYearAmt |
| Total | $813,146 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $202,839 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $72,622 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $103,161 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $264,603 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $169,921 | CurrentTaxYearAmt |
| Total | $813,146 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $813,146 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $298 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $610 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year | $24,789 | CurrentTaxYearAmt |
| Total | $25,697 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $838,843 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $11,244,213 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.96940 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99850 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $516,356 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $47,094 | DepreciationAmt |
| Book Value | $469,262 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $898,336 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $382,907 | DepreciationAmt |
| Book Value | $515,429 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $984,691 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| OPERATING RIGHT OF USE ASSET | $601,338 |
| OTHER | $88 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $601,426 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE LIABILITY | Desc |
| Amt | $626,439 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $626,439 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $4,103,759 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $4,103,759 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $4,103,759 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,041,976 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $4,041,976 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $4,041,976 | TotalExpensesPerForm990Amt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | NIGHT UNDER THE | Event1Nm |
| Gross Receipts Event1 | $73,798 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $73,798 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $8,065 | OtherDirectExpensesEvent1Amt |
| Event2 | GOLF FUNDRAISER | Event2Nm |
| Gross Receipts Event2 | $30,936 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $30,936 | GrossRevenueEvent2Amt |
| Gross Receipts Total | $104,734 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $104,734 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $8,065 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $8,065 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $96,669 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RISING STARS ACADEMY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 23855 LAWRENCE AVENUE | AddressLine1Txt |
| City | CENTER LINE | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48015 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $109,141 | CashGrantAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | TO OPERATE FOR THE BENEFIT OF, AND TO PERFORM THE FUNCTIONS OF, THE RISING STARS ACADEMY, A MICHIGAN PUBLIC SCHOOL ACADEMY, BY RECEIVING, ADMINISTRATING AND DISTRIBUTING FUNDS FOR THE BENEFIT OF THE RISING STARS ACADEMY. THE RISING STARS ACADEMY IS A PUBLIC SCHOOL FOR STUDENTS AGES 18- 26 WITH SPECIAL NEEDS PROVIDING A UNIQUE CURRICULUM, WITH AN EMPHASIS IN CULINARY ARTS AND FOOD SERVICE THAT PROMOTES EDUCATION, HANDS-ON EXPERIENCE AND PERSONAL GROWTH TO PREPARE STUDENTS FOR FUTURE GAINFUL EMPLOYMENT IN THE CULINARY ARTS AND OTHER FIELDS. IN ADDITION, THE FOUNDATION ALSO SUPPORTS AND PROVIDES JOB SKILL TRAINING SERVICES AND PROGRAMS FOR INDIVIDUALS AGES 26 AND OLDER WHO HAVE PHYSICAL, SOCIAL OR COGNITIVE LIMITATIONS IN ORDER TO DEVELOP THEIR SKILLS TO LEAD TO A LIFE AS PRODUCTIVE AND SELF-FULFILLING AS THEIR CONDITION WILL ALLOW. THE PROGRAMS PROVIDED BY THE FOUNDATION PRIMARILY CONSIST OF COGNITIVE SERVICES AND WORK SKILLS TRAINING FOR PERSONS WITH BARRIERS TO EMPLOYMENT WHO REQUIRE ON- GOING ADDITIONAL SUPERVISION, TRAINING AND SUPPORT. |
| FORM 990, PAGE 6, PART VI, LINE 11B | REVIEWED PRIOR TO FILING BY THE BOARD PRESIDENT |
| FORM 990, PAGE 6, PART VI, LINE 19 | AVAILABLE UPON REQUEST |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|
| RSA JOB SKILLS TRAINING PROGRAM LC | |||||||
| 23855 LAWRENCE AVENUE | CENTER LINE | MI | 48045 | 921414446 | JOB TRAINI | MI | RSA FOUNDA |
| RSA ROSEVILLE JOB SKILLS TRAINING | |||||||
| 23855 LAWRENCE | CENTER LINE | MI | 48045 | 933857555 | JOB TRAINI | MI | RSA FOUNDA |
| RSA RICHMOND JOB SKILLS TRAINING PR | |||||||
| 23855 LAWRENCE AVENUE | CENTERLINE | MI | 48085 | JOB TRAINI | MI | RSA FOUNDA | |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|
| RSA JOB SKILLS TRAINING PROGRAM L3 | |||||||||
| 23855 LAWRENCE AVENUE | CENTER LINE | MI | 48045 | 921414446 | JOB TRAINI | MI | PF | RSA FOUNDA | false |
| RSA ROSEVILLE JOB SKILL TRAINING PR | |||||||||
| 23855 LAWRENCE AVENUE | CENTER LINE | MI | 48045 | 933857555 | JOB TRAINI | MI | PF | RSA FOUNDA | false |
| RSA RICHMOND JOB SKILLS TRAINING PR | |||||||||
| 23855 LAWRENCE AVENUE | CENTERLINE | MI | 48085 | JOB TRAINI | MI | PF | RSA FOUNDA | false | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (true) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| RISING STARS ACADEMY | ||
| J | $24,000 | FAIR MARKET VALUE |
| RISING STARS ACADEMY | ||
| Q | $8,000 | COST ALLOCATION |
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