Nonprofit · EIN 13-5674230
RISING TREETOPS AT OAKHURST INC
Tax-exempt · NEW YORK, NY 10018
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $4,151,664 | $4,187,156 | -$35,492 | $6,577,751 | $369,451 | $6,208,300 |
| December 31, 2024 | 990 | $3,847,762 | $3,563,298 | $284,464 | $6,410,421 | $240,149 | $6,170,272 |
| December 31, 2023 | 990 | $3,332,486 | $3,284,610 | $47,876 | $6,055,580 | $398,817 | $5,656,763 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $967,524
- of which government grants
- $100,000
- Program service revenue
- $2,931,352
- Investment income
- $206,976
- Net rental income
- $43,743
- Net gain from sales of assets
- $125,269
- Net income from fundraising events
- -$22,543
- Net income from gaming
- $24,612
- Other revenue
- $45,812
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $335,248
- Other salaries and wages
- $1,549,659
- Salaries, compensation and benefits (total)
- $2,253,453
- Professional fundraising fees
- $0
- Legal fees
- $13,157
- Accounting fees
- $154,322
- Occupancy
- $166,741
- Travel
- $42,384
- Depreciation
- $277,665
- Program services (functional)
- $3,537,525
- Management and general (functional)
- $517,769
- Fundraising (functional)
- $131,862
Balance sheet and other
- Total assets, start of year
- $6,410,421
- Total assets, end of year
- $6,577,751
- Total liabilities, end of year
- $369,451
- Net assets, end of year
- $6,208,300
- Land, buildings and equipment
- $1,589,294
- Publicly traded securities
- $1,420,650
- Net assets without donor restrictions
- $4,327,797
- Net assets with donor restrictions
- $1,880,503
- Gross receipts
- $5,714,864
- Employees
- 104
- Volunteers
- 100
- Year formed
- 1906
- State of legal domicile
- NY
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DIANA BREEN INTERIM | EXECUTIVE DIRECTOR (STARTED 3/25) Officer | 21 | $210,000 | $0 |
| ROBERT PACENZA | EXECUTIVE DIRECTOR (ENDED 3/25) Officer | 40 | $111,748 | $13,500 |
| MARILYN FRIEDMAN | PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| ANDREW MARRUS | VICE PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| ROBERT FAGENSON | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| RUTHANNE ISELIN | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| ADELLE RATHE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| AIMEE FRANKEL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ANDREA SCHARF | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CAITLIN BOVO | DIRECTOR Trustee or director | 10 | $0 | $0 |
| EUGENE MERCY III | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JENNIFER A WHYMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOHN BYREN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOYCE NUNZIATA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JUDITH EISENBERG | DIRECTOR Trustee or director | 1 | $0 | $0 |
5 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KRISTA LONG | DIRECTOR Trustee or director | 1 | $0 |
| MELISSA R GREENER | DIRECTOR Trustee or director | 1 | $0 |
| ROBERT L HERMANOS | DIRECTOR Trustee or director | 1 | $0 |
| SUSAN STAMLER | DIRECTOR Trustee or director | 1 | $0 |
| STANLEY COLIN ARNO | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 19 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ROBERT PACENZA | EXECUTIVE DIRECTOR Officer | 40 | $173,936 | $36,491 |
| MARILYN FRIEDMAN | PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| ANDREW MARRUS | VICE PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| ROBERT FAGENSON | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| RUTHANNE ISELIN | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| ADELLE RATHE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| AIMEE FRANKEL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ANDREA SCHARF | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CAITLIN BOVO | DIRECTOR Trustee or director | 10 | $0 | $0 |
| EUGENE MERCY III | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JENNIFER A WHYMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOHN BYREN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOYCE NUNZIATA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JUDITH EISENBERG | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KRISTA LONG | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MELISSA R GREENER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ROBERT L HERMANOS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SUSAN STAMLER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| STANLEY COLIN ARNO | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 19 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ROBERT PACENZA | EXECUTIVE DIRECTOR Officer | 40 | $174,616 | $37,193 |
| MARILYN FRIEDMAN | PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| ANDREW MARRUS | VICE PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| ROBERT FAGENSON | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| RUTHANNE ISELIN | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| ADELLE RATHE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| AIMEE FRANKEL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ANDREA SCHARF | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CAITLIN BOVO | DIRECTOR Trustee or director | 20 | $0 | $0 |
| EUGENE MERCY III | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JENNIFER A WHYMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOHN BYREN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOYCE NUNZIATA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JUDITH EISENBERG | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KRISTA LONG | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MELISSA R GREENER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ROBERT L HERMANOS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SUSAN STAMLER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| VIRGINIA WIENER | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 205 W 37TH ST, NEW YORK, NY 10018-5701
- In care of
- % LAUREN FRAY
- Principal officer (990 for 2025)
- MARILYN FRIEDMAN, 205 W 37TH ST, NEW YORK, NY 10018
- Signed the 990
- MARILYN FRIEDMAN, PRESIDENT
- Phone
- (212) 533-4020
- Website
- WWW.RISINGTREETOPS.ORG
- Return prepared by
- GRASSI ADVISORY GROUP INC
Mission
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.
Program accomplishments
- 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.Expenses $1,914,876 · revenue $1,400,684
- 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.Expenses $1,123,769 · revenue $1,358,611
- 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.Expenses $498,880 · revenue $172,057
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 13-5674230
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1938
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $6,577,751
- Income (IRS master file)
- $5,714,864
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $4,151,664 | $4,187,156 | $6,577,751 | XML |
| 990 | December 2024 | $3,847,762 | $3,563,298 | $6,410,421 | XML |
| 990 | December 2023 | $3,332,486 | $3,284,610 | $6,055,580 | XML |
| 990 | December 2022 | $3,456,970 | $2,890,985 | $5,506,487 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 13-5674230).
Questions about RISING TREETOPS AT OAKHURST INC
- What is the EIN of RISING TREETOPS AT OAKHURST INC?
- The employer identification number (EIN) of RISING TREETOPS AT OAKHURST INC is 13-5674230.
- Is RISING TREETOPS AT OAKHURST INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1938.
- Are donations to RISING TREETOPS AT OAKHURST INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does RISING TREETOPS AT OAKHURST 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 TREETOPS AT OAKHURST INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did RISING TREETOPS AT OAKHURST INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of RISING TREETOPS AT OAKHURST INC?
- The 990 for the year ended December 31, 2025 names MARILYN FRIEDMAN.
- Who are the officers and directors of RISING TREETOPS AT OAKHURST INC?
- The 990 for the year ended December 31, 2025 lists 20 people; 2 received compensation from the organization, the highest $210,000 (DIANA BREEN INTERIM, EXECUTIVE DIRECTOR (STARTED 3/25)).
- How much revenue does RISING TREETOPS AT OAKHURST INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $4,151,664, expenses of $4,187,156 and total assets of $6,577,751 at year end.
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