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RSA FOUNDATION: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
RSA FOUNDATION (EIN 46-0834143)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-05-04
IRS object ID
201801249349301120
Schema version
2017v2.2
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

FieldValueIRS element (for citing)
Return2018-05-04T13:58:41-04:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN813911806PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Robert F Stout Agency IncBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17400 BerniceAddressLine1Txt
CityCenter LineCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48015ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN460834143EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1RSA FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlRSAFBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12727 SECOND AVEAddressLine1Txt
CityDetroitCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48201ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDEBORAH PRENTISSPersonNm
Person TitleTRUSTEEPersonTitleTxt
Signature2018-03-20SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAnita WyonPreparerPersonNm
PTINP00538488PTIN
Phone5867576116PhoneNum
Preparation2018-05-04PreparationDt
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$128,763GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2013FormationYr
Legal Domicile StateMILegalDomicileStateCd
Activity Or MissionTHE FOUNDATION OPERATES EXCLUSIVELY FOR THE BENEFIT OF, AND TO PERFORM THE FUNCTIONS FOR, RISING STAR ACADEMY, A MICHIGAN NONPROFIT CORPORATION AND PUBLIC SCHOOL ACADEMY, BY RECEIVING, ADMINISTERING, AND DISTRIBUTING FUNDS FOR THE SOLE BENEFIT OF SUCH PUBLIC SCHOOLActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$290,605PYContributionsGrantsAmt
CY Contributions Grants$128,763CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$18PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue-$14,823PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$275,800PYTotalRevenueAmt
CY Total Revenue$128,763CYTotalRevenueAmt
PY Grants And Similar Paid$525PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$52,725CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$240,425PYOtherExpensesAmt
CY Other Expenses$83,223CYOtherExpensesAmt
PY Total Expenses$240,950PYTotalExpensesAmt
CY Total Expenses$135,948CYTotalExpensesAmt
PY Revenues Less Expenses$34,850PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$7,185CYRevenuesLessExpensesAmt
Total Assets BOY$54,381TotalAssetsBOYAmt
Total Assets EOY$41,506TotalAssetsEOYAmt
Total Liabilities BOY$5,690TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$48,691NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$41,506NetAssetsOrFundBalancesEOYAmt
MissionTHE FOUNDATION OPERATES EXCLUSIVELY FOR THE BENEFIT OF, AND TO PERFORM THE FUNCTIONS FOR, RISING STAR ACADEMY, A MICHIGAN NONPROFIT CORPORATION AND PUBLIC SCHOOL ACADEMY, BY RECEIVING, ADMINISTERING, AND DISTRIBUTING FUNDS FOR THE SOLE BENEFIT OF SUCH PUBLIC SCHOOLMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$73,208ExpenseAmt
DescEXPENDOTURES RELATED TO RSA FOUNDATIONS EFFORTS TO BUILD AND IMPLEMENT NEW PROGRAMMING AND LEARNED OPPORTUNITIES FOR THE STUDENTS OF RISING STAR ACADEMY, A MICHIGAN NONPORFIT CORPORATION, INCLUDING CLASSROOM, TRANSITIONAL HOME, KITCHEN AND RESTAURANT OPERATION EXPENDITURES, SPECIAL FIELD TRIPS, AND CERTAIN GRANTS MADE TO DIRECTLY TO RISING STAR ACADEMY, A MICHIGAN NONPROFIT CORPORATIONDesc
Total Program Service Expenses$73,208TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDEBORAH PRENTISSPersonNm
Phone5864059473PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12727 SECOND AVENUEAddressLine1Txt
CityDetroitCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48201ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
DAVID WINOWIECKI
DIRECTOR10.000.00Yes (X)$0$0$0
ANGELA MALBURG
DIRECTOR5.000.00Yes (X)$0$0$0
CHRISTINE SKRUBA
DIRECTOR10.000.00Yes (X)$0$0$0
MARK PRENTISS
PRESIDENTTREASURYSECRETARY20.000.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$72,213GovernmentGrantsAmt
All Other Contributions$56,550AllOtherContributionsAmt
Total Contributions$128,763TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$128,763TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$47,120TotalAmt
Management And General$47,120ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$5,605TotalAmt
Management And General$5,605ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$130TotalAmt
Program Services$130ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$2,340TotalAmt
Program Services$2,340ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$951TotalAmt
Management And General$951ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$14,588TotalAmt
Program Services$5,524ProgramServicesAmt
Management And General$9,064ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$81TotalAmt
Program Services$81ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$667TotalAmt
Program Services$667ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,018TotalAmt
Program Services$2,018ProgramServicesAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
BANK CHARGES FEES$197$197
KITCHEN AND CLASSROOM EXPENS$62,251$62,251

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$135,948TotalAmt
Program Services$73,208ProgramServicesAmt
Management And General$62,740ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$45,960BOYAmt
EOY$37,656EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$34,924LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$31,074LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$8,421BOYAmt
EOY$3,850EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$54,381BOYAmt
EOY$41,506EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$5,690BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$5,690BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$48,691BOYAmt
EOY$41,506EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$48,691BOYAmt
EOY$41,506EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$54,381BOYAmt
EOY$41,506EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$7,185ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$30,112InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis$4,812OtherCostOrOtherBasisAmt
Depreciation$31,074DepreciationAmt
Book Value$3,850BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,850TotalBookValueLandBuildingsAmt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdfalseGovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: RISING STAR ACADEMY, A MICHIGAN NON PROFIT CORPORATION AND PUBLIC SCHOOLS ACADEMY, BY RECEIVING, ADMINISTERING, AND DISTRIBUTION FUNDS FOR THE SOLE BENEFIT OF SUCH PUBLIC SAFETY.FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: ACADEMYFORM 990, PART VI, SECTION B, LINE 12C: THE ORGANIZATION PERFORMS PERIODIC REVIEWS TO ENSURE THAT IT CONTINUES TO OPERATE IN A MANNER CONSISTANT WITH ITS TAX EXEMPT PURPOSE. THE PERIODIC REVIEW, AT A MINIMUM, INVOLVES THE DETERMINATION AS TO WHETHER ANY ARRANGEMENTS WITH MANAGEMENT CORPORATIONS CONFORM TO THE ORGANIZATIONS WRITTEN POLICIES.
Conflict of interest policy compliance Part VI line 12cFORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATIONS GOVERNING DOCUMENTS ARE AVAILABLE ON THE STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS WEBSITE.
Governing documents etc available to public Part VI line 19FORM 990, PART VI, SECTION B, LINE 11B: RETURN IS AVAILABLE UPON REQUEST

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