﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-08-27T09:14:35-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>132794504</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>NEEDLEMAN &amp; SCHACTER LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2001 MARCUS AVE STE N-116</AddressLine1Txt>
        <CityNm>NEW HYDE PARK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>110421011</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>113309547</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>RISING STARS INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>RISI</BusinessNameControlTxt>
      <PhoneNum>9172022533</PhoneNum>
      <USAddress>
        <AddressLine1Txt>63 BABYLON TURNPIKE</AddressLine1Txt>
        <CityNm>FREEPORT</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11520</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PAUL SAVRAMIS</PersonNm>
      <PersonTitleTxt>PRESIDENT/FOUNDER</PersonTitleTxt>
      <PhoneNum>9172022533</PhoneNum>
      <SignatureDt>2024-08-20</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>GARY NEEDLEMAN</PreparerPersonNm>
      <PTIN>P00517249</PTIN>
      <PhoneNum>5163289111</PhoneNum>
      <PreparationDt>2024-08-20</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc5">
      <PrincipalOfficerNm>DANIEL GIMPEL</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>63 BABYLON TURNPIKE</AddressLine1Txt>
        <CityNm>FREEPORT</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11520</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1872693</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.RISINGSTARSYOUTHFOUNDATION.COM</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <ActivityOrMissionDesc>RISING STARS MISSION IS TO PROMOTE EDUCATION AND REINFORCE VALUES. WE USE THE POWER OF TEAMS AS A CONDUIT TO TEACH LIFE SKILLS AND PROVIDE ACADEMIC AND ATHLETIC SUPPORT TO THE CHILDREN IN OUR COMMUNITY.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>7</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>7</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>2</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>1606850</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>1107406</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>571613</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>689031</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>11090</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>57756</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>18500</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>2189553</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>1872693</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>256958</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>310458</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>64375</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>1620604</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>2670918</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>1877562</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>2981376</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>311991</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-1108683</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>2334953</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1222580</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>39623</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>35933</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>2295330</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1186647</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>RISING STARS MISSION IS TO PROMOTE EDUCATION AND REINFORCE VALUES. WE USE THE POWER OF TEAMS AS A CONDUIT TO TEACH LIFE SKILLS AND PROVIDE ACADEMIC AND ATHLETIC SUPPORT TO THE CHILDREN IN OUR COMMUNITY.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>568001</ExpenseAmt>
      <RevenueAmt>689031</RevenueAmt>
      <Desc>RISING STARS SUMMER LEAGUE, AMATEUR ATHLETIC ASSOC. INTRAMURAL SPORTS PROGRAMS AND ASSOCIATED EDUCATIONAL/INSTRUCTIONAL PROGRAMS FOR BOYS AND GIRLS BETWEEN THE GRADES 4 AND 12.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>594030</ExpenseAmt>
        <RevenueAmt>857351</RevenueAmt>
        <Desc>PROVIDES ACADEMIC AND SOCIAL SUPPORT TO ITS PARTICIPANTS, UTILIZING THE POWER OF TEAMS AS A VEHICLE TO BETTER PREPARE KIDS IN AND THROUGHOUT HIGH SCHOOL, PROVIDES PRIVATE EDUCATIONAL OPPORTUNITIES FOR AT RISK KIDS, AND OFFERS OUTREACH AND COMMUNITY SUPPORT PROGRAMS.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>1503760</ExpenseAmt>
        <RevenueAmt>250055</RevenueAmt>
        <Desc>PLANNING OF CONSTRUCTION AND RENOVATION OF A GYMNASIUM TO FURTHER ASSIST THE COMMUNITY BY PROVIDING A VENUE TO KIDS OF ALL AGES TO ENCOURAGE AND ENHANCE YOUTH SPORTS ACTIVIES.</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <Desc>RISING STAR SUMMER LEAGUE, AMATEUR ATHLETIC ASSOC., INTRAMURAL SPORTS PROGRAMS AND ASSOCIATED INSTRUCTIONAL PROGRAMS FOR BOYS AND GIRLS BETWEEN GRADES 4-12 INTERVENTION AND PREVENTION CLINCS OFFERED THROUGH THE RISING STARS AND OTHER YOUTH PROGRAMS THROUGHOUT THE METROPOLITAN AREA AND ACROSS THE COUNTRY TEACHING VALUES THROUGH SPORTS.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalProgramServiceExpensesAmt>2665791</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc6">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">true</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd referenceDocumentId="RetDoc4">true</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>false</ScheduleORequiredInd>
      <IRPDocumentCnt>42</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>2</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>false</Form8899Filedind>
      <Form1098CFiledInd>false</Form1098CFiledInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>7</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>7</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>true</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>true</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>DANIEL GIMPEL</PersonNm>
        <PhoneNum>9172022533</PhoneNum>
        <USAddress>
          <AddressLine1Txt>63 BABYLON TURNPIKE</AddressLine1Txt>
          <CityNm>FREEPORT</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11520</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>DANIEL GIMPEL</PersonNm>
        <TitleTxt>EXEC.DIR./TR</TitleTxt>
        <AverageHoursPerWeekRt>60.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>170250</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PAUL SAVRAMIS</PersonNm>
        <TitleTxt>PRESIDENT/FO</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>91497</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KEVAN ABRAHAMS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ALEX CARTER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>WILLIAM DERSCH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>THOMAS HOPKE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TIM THORNTON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>261747</TotalReportableCompFromOrgAmt>
      <IndivRcvdGreaterThan100KCnt>1</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>true</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>1107406</AllOtherContributionsAmt>
      <TotalContributionsAmt>1107406</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>PROGRAM REVENUES</Desc>
        <TotalRevenueColumnAmt>689031</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>689031</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>689031</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>57756</TotalRevenueColumnAmt>
        <ExclusionAmt>57756</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossRentsGrp>
        <RealAmt>18500</RealAmt>
      </GrossRentsGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>18500</RealAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>18500</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>18500</RelatedOrExemptFuncIncomeAmt>
      </NetRentalIncomeOrLossGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1872693</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>707531</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>57756</ExclusionAmt>
      </TotalRevenueGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>261747</TotalAmt>
        <ProgramServicesAmt>174498</ProgramServicesAmt>
        <ManagementAndGeneralAmt>87249</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>10000</TotalAmt>
        <ManagementAndGeneralAmt>10000</ManagementAndGeneralAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>18710</TotalAmt>
        <ProgramServicesAmt>12473</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6237</ManagementAndGeneralAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>20001</TotalAmt>
        <ProgramServicesAmt>13334</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6667</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>11106</TotalAmt>
        <ProgramServicesAmt>11106</ProgramServicesAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>29600</TotalAmt>
        <ManagementAndGeneralAmt>29600</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>1277</TotalAmt>
        <ManagementAndGeneralAmt>1277</ManagementAndGeneralAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>754</TotalAmt>
        <ProgramServicesAmt>754</ProgramServicesAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>5793</TotalAmt>
        <ManagementAndGeneralAmt>5793</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>36634</TotalAmt>
        <ProgramServicesAmt>4806</ProgramServicesAmt>
        <ManagementAndGeneralAmt>31828</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>75189</TotalAmt>
        <ProgramServicesAmt>45775</ProgramServicesAmt>
        <ManagementAndGeneralAmt>29414</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>25532</TotalAmt>
        <ProgramServicesAmt>15341</ProgramServicesAmt>
        <ManagementAndGeneralAmt>10191</ManagementAndGeneralAmt>
      </TravelGrp>
      <InsuranceGrp>
        <TotalAmt>11438</TotalAmt>
        <ProgramServicesAmt>11438</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>FACILITY RENOVATIONS</Desc>
        <TotalAmt>1491900</TotalAmt>
        <ProgramServicesAmt>1491900</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>ACADEMIC &amp; OUTREACH SUPP.</Desc>
        <TotalAmt>347814</TotalAmt>
        <ProgramServicesAmt>347814</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PROGRAM &amp; EVENT EXPENSES</Desc>
        <TotalAmt>254134</TotalAmt>
        <ProgramServicesAmt>254134</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PROGRAM SUPPORT STAFF</Desc>
        <TotalAmt>195585</TotalAmt>
        <ProgramServicesAmt>195585</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>184162</TotalAmt>
        <ProgramServicesAmt>86833</ProgramServicesAmt>
        <ManagementAndGeneralAmt>32954</ManagementAndGeneralAmt>
        <FundraisingAmt>64375</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>2981376</TotalAmt>
        <ProgramServicesAmt>2665791</ProgramServicesAmt>
        <ManagementAndGeneralAmt>251210</ManagementAndGeneralAmt>
        <FundraisingAmt>64375</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>2334953</BOYAmt>
        <EOYAmt>1222580</EOYAmt>
      </CashNonInterestBearingGrp>
      <TotalAssetsGrp>
        <BOYAmt>2334953</BOYAmt>
        <EOYAmt>1222580</EOYAmt>
      </TotalAssetsGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>39623</BOYAmt>
        <EOYAmt>35933</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>39623</BOYAmt>
        <EOYAmt>35933</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>2295330</BOYAmt>
        <EOYAmt>1186647</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>2295330</BOYAmt>
        <EOYAmt>1186647</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>2334953</BOYAmt>
        <EOYAmt>1222580</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-1108683</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>false</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc6">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>1786680</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>888719</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1921930</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1606850</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1107406</CurrentTaxYearAmt>
        <TotalAmt>7311585</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>1786680</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>888719</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1921930</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1606850</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1107406</CurrentTaxYearAmt>
        <TotalAmt>7311585</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>7311585</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>6677</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1375</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>548</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>11090</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>57756</CurrentTaxYearAmt>
        <TotalAmt>77446</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>7389031</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>2506173</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.98950</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.99710</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc3">
      <OtherLiabilitiesOrgGrp>
        <Desc>CREDIT CARD PAYABLE</Desc>
        <Amt>30918</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>PAYROLL TAXES PAYABLE</Desc>
        <Amt>5015</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>35933</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>1872693</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>1872693</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>1872693</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>2981376</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>2981376</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>2981376</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleJ documentId="RetDoc4">
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DANIEL GIMPEL</PersonNm>
        <TitleTxt>EXEC.DIR./TREASURER</TitleTxt>
        <BaseCompensationFilingOrgAmt>170250</BaseCompensationFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>170250</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>RISING STAR SUMMER LEAGUE, AMATEUR ATHLETIC ASSOC., INTRAMURAL SPORTS PROGRAMS AND ASSOCIATED INSTRUCTIONAL PROGRAMS FOR BOYS AND GIRLS BETWEEN GRADES 4-12 INTERVENTION AND PREVENTION CLINCS OFFERED THROUGH THE RISING STARS AND OTHER YOUTH PROGRAMS THROUGHOUT THE METROPOLITAN AREA AND ACROSS THE COUNTRY TEACHING VALUES THROUGH SPORTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>YES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>YES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>YES</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>