Nonprofit · EIN 02-0776965
RISING STAR LEARNING CENTER INC
Tax-exempt (reinstated) · BAY VILLAGE, OH 44140
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $534,004 | $407,671 | $126,333 | $115,376 | $27,200 | $88,176 |
| June 30, 2024 | 990 | $425,758 | $436,380 | -$10,622 | $26,043 | $64,200 | -$38,157 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $215,313
- of which government grants
- $152,866
- Program service revenue
- $269,131
- Investment income
- $0
- Net income from fundraising events
- $49,560
- Other revenue
- $49,560
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $77,475
- Other salaries and wages
- $252,288
- Salaries, compensation and benefits (total)
- $387,847
- Professional fundraising fees
- $0
- Accounting fees
- $3,500
- Travel
- $373
- Program services (functional)
- $325,443
- Management and general (functional)
- $43,398
- Fundraising (functional)
- $38,830
Balance sheet and other
- Total assets, start of year
- $26,043
- Total assets, end of year
- $115,376
- Total liabilities, end of year
- $27,200
- Net assets, end of year
- $88,176
- Net assets without donor restrictions
- $88,076
- Net assets with donor restrictions
- $100
- Gross receipts
- $559,380
- Employees
- 13
- Volunteers
- 12
- Year formed
- 2006
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICK LOMBARDO | PRESIDENT Trustee or director, Officer | 2 | $0 |
| JOE DUBICK | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| MIKE VURAICH | TREASURER Trustee or director, Officer | 1 | $0 |
| KATIE GOSTICH | SECRETARY Trustee or director, Officer | 1 | $0 |
| HANNAH CORCORAN | BOARD MEMBER Trustee or director | 1 | $0 |
| BRIDGET SIMENC | BOARD MEMBER Trustee or director | 1 | $0 |
| KEVIN SAHND | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICK LOMBARDO | PRESIDENT Trustee or director, Officer | 2 | $0 |
| JOE DUBICK | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| HANNAH CORCORAN | SECRETARY Trustee or director, Officer | 1 | $0 |
| KATIE GOSTICH | TREASURER Trustee or director, Officer | 1 | $0 |
| MIKE VURAICH | BOARD MEMBER Trustee or director | 1 | $0 |
| KARA GALLAGHER-KNIGHT | BOARD MEMBER Trustee or director | 1 | $0 |
| BRIDGET SIMENC | BOARD MEMBER Trustee or director | 1 | $0 |
| KEVIN SAHND | BOARD MEMBER Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 40354, BAY VILLAGE, OH 44140-0354
- In care of
- % PATRICIA ERIN DECARLO
- Principal officer (990 for 2024)
- PATRICIA E DECARLO, 493 BRADLEY RD, BAY VILLAGE, OH 44140
- Signed the 990
- PATRICIA E DECARLO, EXECUTIVE DIRECTOR
- Phone
- (440) 454-2898
- Website
- WWW.GORISINGSTAR.ORG
- Return prepared by
- THOMAS G MOORE CPA LTD
Mission
PROVIDE CONDUCTIVE EDUCATION SERVICES TO CHILDREN WITH MOTOR DISABILITIES
Program accomplishments
- OUR PROGRAM FOCUSES ON IMPROVING THE PHYSICAL, COGNITIVE, SOCIAL AND EMOTIONAL SKILLS OF CHILDREN WITH MOTOR DISABILITIES WITH THE ULTIMATE GOAL OF A MORE INDEPENDENT AND PRODUCTIVE LIFE. CHILDREN ARE SERVED VIA OUR PRESCHOOL, AFTERSCHOOL AND SUMMER CAMP PROGRAMS. THE CHILDREN HAVE SEEN A WIDE VARIETY OF IMPROVEMENTS IN THEIR MOTOR ABILITIES FROM INCREASED HEAD CONTROL TO THE ABILITY TO WALK INDEPENDENTLY.Expenses $325,443
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 02-0776965
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2020
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P82)
- Assets (IRS master file)
- $115,376
- Income (IRS master file)
- $559,380
Revocation and reinstatement
- Exemption revoked
- November 15, 2019
- Posted by the IRS
- March 9, 2020
- Reinstated
- Effective November 15, 2019
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $534,004 | $407,671 | $115,376 | IRS |
| 990 | June 2024 | $425,758 | $436,380 | $26,043 | IRS |
| 990 | June 2023 | $389,477 | $384,717 | $33,665 | IRS |
| 990 | June 2022 | $358,615 | $393,599 | $63,806 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 02-0776965).
Questions about RISING STAR LEARNING CENTER INC
- What is the EIN of RISING STAR LEARNING CENTER INC?
- The employer identification number (EIN) of RISING STAR LEARNING CENTER INC is 02-0776965.
- Is RISING STAR LEARNING CENTER INC tax-exempt?
- Yes. The IRS revoked its exemption on November 15, 2019 and reinstated it effective November 15, 2019.
- Are donations to RISING STAR LEARNING CENTER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does RISING STAR LEARNING CENTER INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of RISING STAR LEARNING CENTER INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did RISING STAR LEARNING CENTER INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of RISING STAR LEARNING CENTER INC?
- The 990 for the year ended June 30, 2025 names PATRICIA E DECARLO.
- Who are the officers and directors of RISING STAR LEARNING CENTER INC?
- The 990 for the year ended June 30, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does RISING STAR LEARNING CENTER INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $534,004, expenses of $407,671 and total assets of $115,376 at year end.
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