2026-07-29T14:16:55-05:00 2025-12-31 921479802 GRASSI ADVISORY GROUP INC 360 MADISON AVENUE 7TH FLOOR NEW YORK NY 10017 990 2025-01-01 135674230 RISING TREETOPS AT OAKHURST RISI 2125334020 205 W 37TH ST NEW YORK NY 10018 MARILYN FRIEDMAN PRESIDENT 2125334020 2026-07-29 1 JAIME RAPPS P01462990 2126616166 2026-07-28 2025 2025-03-06 01:10:19Z X MARILYN FRIEDMAN 205 W 37TH ST NEW YORK NY 10018 5714864 0 X WWW.RISINGTREETOPS.ORG X 1906 NY TO ENHANCE THE QUALITY OF LIFE FOR CHILDREN AND ADULTS WITH SPECIAL NEEDS, INCLUDING AUTISM AND PHYSICAL AND INTELLECTUAL DISABILITIES, AND PROVIDE RESPITE FOR THEIR FAMILIES THROUGH A YEAR-ROUND CAMP EXPERIENCE, BASED IN MONMOUTH COUNTY, NJ. 18 18 104 100 0 0 1032355 967524 2580287 2931352 192874 206976 42246 45812 3847762 4151664 0 0 0 0 1951447 2253453 0 0 131862 1611851 1933703 3563298 4187156 284464 -35492 6410421 6577751 240149 369451 6170272 6208300 TO ENHANCE THE QUALITY OF LIFE FOR CHILDREN AND ADULTS WITH SPECIAL NEEDS, INCLUDING AUTISM AND PHYSICAL AND INTELLECTUAL DISABILITIES, AND PROVIDE RESPITE FOR THEIR FAMILIES THROUGH A YEAR-ROUND CAMP EXPERIENCE, BASED IN MONMOUTH COUNTY, NJ. 0 0 1914876 1400684 OUT-OF-HOME PLANNED OVERNIGHT RESPITE CARE FOR CHILDREN AND ADULTS WITH DEVELOPMENTAL DISABILITIES: 24 SESSIONS, 181 OPERATING DAYS, ATTENDANCE OF 591, WITH 3,416 CLIENT-DAYS OF SERVICE. 1123769 1358611 SLEEP-AWAY SUMMER CAMP FOR CHILDREN AND ADULTS WITH DEVELOPMENTAL DISABILITIES: 7 SESSIONS, 60 OPERATING DAYS, ATTENDANCE OF 366, WITH 2,854 CLIENT-DAYS OF SERVICE. 498880 172057 OUT-OF-HOME EMERGENCY OVERNIGHT RESPITE CARE FOR CHILDREN AND ADULTS WITH DEVELOPMENTAL DISABILITIES: 53 OPERATING DAYS, ATTENDANCE OF 75, WITH 762 CLIENT-DAYS OF SERVICE. 3537525 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 36 0 1 104 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY NJ X X LAUREN FRARY 2125334020 205 W 37TH ST NEW YORK NY 10018 MARILYN FRIEDMAN PRESIDENT 3.00 X X 0 0 0 ANDREW MARRUS VICE PRESIDENT 2.00 X X 0 0 0 ROBERT FAGENSON TREASURER 1.00 X X 0 0 0 RUTHANNE ISELIN SECRETARY 1.00 X X 0 0 0 ADELLE RATHE DIRECTOR 1.00 X 0 0 0 AIMEE FRANKEL DIRECTOR 1.00 X 0 0 0 ANDREA SCHARF DIRECTOR 1.00 X 0 0 0 CAITLIN BOVO DIRECTOR 10.00 X 0 0 0 EUGENE MERCY III DIRECTOR 1.00 X 0 0 0 JENNIFER A WHYMAN DIRECTOR 1.00 X 0 0 0 JOHN BYREN DIRECTOR 1.00 X 0 0 0 JOYCE NUNZIATA DIRECTOR 1.00 X 0 0 0 JUDITH EISENBERG DIRECTOR 1.00 X 0 0 0 KRISTA LONG DIRECTOR 1.00 X 0 0 0 MELISSA R GREENER DIRECTOR 1.00 X 0 0 0 ROBERT L HERMANOS DIRECTOR 1.00 X 0 0 0 SUSAN STAMLER DIRECTOR 1.00 X 0 0 0 STANLEY COLIN ARNO DIRECTOR 1.00 X 0 0 0 ROBERT PACENZA EXECUTIVE DIRECTOR (ENDED 3/25) 40.00 X 111748 0 13500 DIANA BREEN INTERIM EXECUTIVE DIRECTOR (STARTED 3/25) 21.00 X 210000 0 0 321748 0 13500 2 0 1 0 ARABELLA ADVISORS 1441 BROADWAY NEW YORK NY 10018 CONTRACTOR 109993 1 50000 230301 100000 587223 12500 967524 NYS OPWDD - RESPITE CARE 721210 2442614 2442614 DIRECT CLIENT FEES 721210 262208 262208 NJ DDD - CAMP/ RESPITE CARE 721210 182938 182938 SUPPLEMENTARY FEES & SCHOLARSHIPS 721210 43592 43592 2931352 81707 81707 43743 0 43743 43743 43743 1649032 1523763 125269 125269 125269 13706 230301 36249 -22543 -22543 27800 3188 24612 24612 4151664 2931352 0 252788 335248 134099 167624 33525 1549659 1471213 60610 17836 12639 10924 1374 341 126940 115983 8513 2444 228967 197897 24884 6186 13157 13157 154322 31425 111112 11785 105360 50046 24953 30361 198315 174531 19049 4735 46153 36835 8378 940 90612 77824 7396 5392 166741 142032 17296 7413 42384 42384 277665 277665 115214 99579 12522 3113 REPAIRS AND MAINTENANCE 291389 289532 1300 557 FOOD 222946 222946 PROGRAM SUPPLIES 134592 134592 CATERING AND ENTERTAINM 6349 6349 68504 28018 39601 885 4187156 3537525 517769 131862 590419 1781989 966068 1162713 189220 360154 363020 50453 58989 7649709 6060415 1664909 1589294 2740727 1420650 14867 8845 22824 3031 6410421 6577751 109994 250243 5703 5703 124452 113505 240149 369451 X 4522716 4327797 1647556 1880503 6170272 6208300 6410421 6577751 -35492 73520 0 X X 0 1 X 1 0 X 927805 1093472 891007 1032355 967524 4912163 927805 1093472 891007 1032355 967524 4912163 1211578 3700585 164661 131361 146603 221076 81707 745408 23126 25497 27150 28675 24612 129060 5125 156749 -1980 -14631 -22543 122720 5909351 8135255 0.62620 0.61440 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2021 AMOUNT: $ 4,081. 2022 AMOUNT: $ 686. NET INCOME OR LOSS FROM FUNDRAISING ACTIVITIES - 2021 AMOUNT: $ 1,044. 2022 AMOUNT: $ 156,063. 2023 AMOUNT: $ -1,980. 2024 AMOUNT: $ -14,631. 2025 AMOUNT: $ -22,543. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1411591 114387 1525978 1242776 194853 -26038 1411591 1011111 242853 -11188 1242776 1126639 -183644 -68116 1011111 900306 226333 1126639 1.00000 0 0 17120 17120 6373832 5012021 1361811 1258757 1048394 210363 1589294 DUE TO GOVERNMENT AGENCIES 110474 OPERATING LEASE LIABILITIES 3031 113505 X 4225184 73520 73520 4151664 0 4151664 4187156 0 4187156 0 4187156 PART X, LINE 2: THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2022. SUMMER BENEFIT 240153 226447 13706 12461 480 23308 3854 3854 244007 230301 13706 12461 480 23308 36249 -22543 27800 2650 538 0 27800 2650 538 3188 24612 NY 1 0 1 0 1.00000 DIANA BREEN 1140 BROADWAY STE 507 NEW YORK NY 10001 0 0 X X X 0 0 0 0 0 0 0 0 0 DIANA BREEN INTERIM EXECUTIVE DIRECTOR (STARTED 3/25) 210000 0 0 0 0 0 0 0 0 0 210000 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR AND THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWED THE 990 AND A COPY WILL BE MADE AVAILABLE TO EACH BOARD MEMBER PRIOR TO FILING. IF THE BOARD MEMBERS HAVE ANY QUESTIONS THEY ARE ADDRESSED BY MANAGEMENT. FORM 990, PART VI, SECTION B, LINE 12C YES, ANNUALLY AT OUR CORPORATE COMPLIANCE TRAINING OF EMPLOYEES AND SEPARATELY OF OUR VOLUNTEER BOARD OF DIRECTORS, THE CONFLICT OF INTEREST POLICY IS REVIEWED. EACH INDIVIDUAL IS REMINDED THEY HAVE A CONTINUING RESPONSIBILITY TO SCRUTINIZE THEIR TRANSACTIONS AND OUTSIDE BUSINESS INTERESTS AND RELATIONSHIPS FOR POTENTIAL CONFLICTS OF INTEREST AND MAKE THE APPROPRIATE DISCLOSURES. TO THIS END, A COPY OF THE CONFLICT-OF-INTEREST POLICY IS PROVIDED TO EACH DIRECTOR AND STAFF MEMBER ANNUALLY FOR SIGNING THAT THEY HAVE RECEIVED AND READ THE CONFLICT-OF-INTEREST POLICY AND WILL ADHERE TO THE REQUIREMENTS OF THE POLICY AND MAKE DISCLOSURES OF CONFLICTS IF AND WHEN NECESSARY. FORM 990, PART VI, SECTION B, LINE 15A IN DETERMINING THE EXECUTIVE DIRECTOR'S SALARY, THE BOARD OF DIRECTORS HAS REVIEWED NON-PROFIT STAFF COMPENSATION SURVEYS, LIKE THE ONES PUBLISHED BY PROFESSIONALS FOR NON-PROFITS AND GUIDESTAR, AND HAS ALSO CONSULTED ON COMPENSATION ISSUES WITH AN EXECUTIVE SEARCH FIRM WHEN HIRING ITS EXECUTIVE DIRECTOR. IN ADDITION, THE BOARD OF DIRECTORS REVIEWS STAFF EXECUTIVE COMPENSATION INFORMATION FROM OTHER CHARITABLE ORGANIZATIONS IN ORDER TO DETERMINE APPROPRIATE EXECUTIVE COMPENSATION LEVELS. THE LAST BOARD COMPENSATION REVIEW OF THE EXECUTIVE DIRECTOR WAS DONE IN MAY 2023. FOR OTHER KEY EMPLOYEES, WE WOULD CONDUCT A REVIEW OF NONPROFIT COMPENSATION SURVEYS AND COMPENSATION OF SIMILAR POSITIONS AT OTHER LIKE NONPROFIT ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 18 OUR CORPORATE COMPLIANCE PLAN, CONFLICT OF INTEREST AND WHISTLEBLOWER POLICIES AND OTHER ORGANIZATIONAL POLICIES, AUDITED FINANCIAL STATEMENTS AND 990 FILINGS ARE PROVIDED TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE PROVIDED ON THE ORGANIZATION'S WEBSITE AND MADE AVAILABLE UPON REQUEST. PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.