2026-09-10T08:16:15-05:00 2025-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2025-01-01 452808339 COMMON GROUND FUND (F/K/A) SAN FRANCISCO RISING ACTION FUND COMM 5105937823 1212 BROADWAY 700 OAKLAND CA 94612 MICHELLE FOY TREASURER 5105937823 2026-09-10 1 ELIZABETH W HELLER P00397829 3019519090 2025 X THE COMMON GROUND FUND EMILY LEE 1212 BROADWAY 700 OAKLAND CA 94612 451718 0 X WWW.SANFRANCISCORISING.ORG X 2011 CA SEE PART III, LINE 1. 4 4 0 4 0 0 0 451718 0 0 0 0 0 0 0 451718 0 0 0 0 0 0 0 0 0 0 4191 0 4191 0 447527 0 472549 0 4191 0 468358 X TO BUILD THE CAPACITY OF ORGANIZATIONS TO ENSURE THE SECURITY AND COMPLIANCE OF THEIR WORK AND THE SAFETY OF THEIR STAFF THROUGH FISCAL SPONSORSHIP, TECHNICAL ASSISTANCE, RESOURCE MOBILIZATION AND CONVENINGS. 0 1 FISCAL SPONSORSHIP OF THE POWER AND PROTECT OPERATIONS NETWORK ACTION FUND. COMMON GROUND FUND IS A NEWLY REVIVED ORGANIZATION. 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 X 4 4 0 1 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X MICHELLE FOY 5105937823 1212 BROADWAY 700 OAKLAND CA 94612 X EMILY LEE PRESIDENT 1.00 X X 0 0 0 MICHELLE FOY TREASURER 1.00 X X 0 0 0 HELENA WONG SECRETARY 1.00 X X 0 0 0 ALEX TOM AT LARGE 1.00 X 0 0 0 0 0 0 0 0 0 0 0 451718 201718 451718 451718 0 0 0 X 2272 2272 526 526 902 902 ADMINISTRATIVE FEES 381 381 PERMITS AND FEES 110 110 4191 0 4191 0 0 250000 222549 0 472549 0 4191 0 4191 X 0 218358 0 250000 0 468358 0 472549 447527 20831 0 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 201718 FMV 0 0 0 0 PART I, COLUMN (B): THIS NUMBER IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART III, LINE 3 COMMON GROUND FUND IS A NEW ORGANIZATION THAT WAS PREVIOUSLY NAMED SAN FRANCISCO RISING ACTION FUND. SFRAF HAS BEEN INACTIVE FOR MANY YEARS. 2025 THERE WERE NO PARTICULAR ACTIVITIES, ONLY REVENUE FOR PROGRAMMATIC ACTIVITIES IN 2026. FORM 990, PART VI, SECTION A, LINE 3 COMMON GROUND FUND HAS A CONTRACT WITH RESILIENT STRATEGIES LLC TO PROVIDE MANAGEMENT SERVICES, INCLUDING ACTING AS EMPLOYER OF RECORD, FINANCE, COMPLIANCE, HR AND OTHER ADMINISTRATIVE SERVICES. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION CHANGED ITS NAME FROM SAN FRANCISCO RISING ACTION FUND TO COMMON GROUND FUND, RE-STATED ITS ARTICLES OF INCORPORATION, ELECTED NEW BOARD MEMBERS AND ESTABLISHED UPDATED BY-LAWS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY A QUALIFIED CPA FIRM, THEN REVIEWED AND APPROVED BY THE BOARD MEMBERS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH PERSON SUBJECT TO THIS POLICY ANNUALLY SIGNS A STATEMENT ADOPTED BY THE BOARD THAT AT A MINIMUM AFFIRMS THAT SUCH PERSON: I. HAS RECEIVED A COPY OF THIS POLICY; II. HAS READ AND UNDERSTANDS THE POLICY; III. HAS AGREED TO COMPLY WITH THE POLICY; IV. UNDERSTANDS THE CORPORATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISHES ONE OR MORE OF ITS TAX EXEMPT PURPOSES. IF A CONFLICT OF INTEREST EXISTS THAT INVOLVES A TRANSACTION IN WHICH A COVERED PERSON OR A FAMILY MEMBER OF A COVERED PERSON HAS A MATERIAL FINANCIAL INTEREST, INCLUDING TRANSACTIONS TO WHICH AN ENTITY IN WHICH A COVERED PERSON OR FAMILY MEMBER OF A COVERED PERSON HAS AN OWNERSHIP INTEREST IS A PARTY, THE BOARD MAY ONLY APPROVE THE TRANSACTION IF THE PROCEDURES BELOW ARE FOLLOWED: I. THE COVERED PERSON MAKES A PRESENTATION AT THE BOARD MEETING AT WHICH SUCH TRANSACTION IS BEING CONSIDERED, BUT AFTER THE PRESENTATION, THEY LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. II. THE CORPORATION'S [CHAIRPERSON/PRESIDENT/VICE PRESIDENT] IF APPROPRIATE, APPOINTS A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF ALL MATERIAL FACTS AND ANY FOLLOW-UP DISCUSSION WITH THE COVERED PERSON WITH A POTENTIAL CONFLICT OF INTEREST, THE BOARD SHALL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS. THE COVERED PERSON SHALL NOT BE PRESENT AT THE MEETING WHILE THE BOARD IS DISCUSSING OR DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS. IF THE BOARD HAS REASONABLE CAUSE TO BELIEVE THAT A COVERED PERSON HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT INFORMS THE COVERED PERSON OF THE BASIS FOR SUCH BELIEF AND AFFORDS THE COVERED PERSON AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE COVERED PERSON'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD DETERMINES THE COVERED PERSON HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT TAKES APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,272. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,272.