COMMUNITIES RISING INC

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2009

Legal Domicile

Principal Officer

ELIZABETH MCCOY

Phone

7175761279

Tax Period

2023-01-01 to 2023-12-31

COMMUNITIES RISING INC, founded in 2009, is a small nonprofit in the International Affairs sector that reported $103K in total revenue in fiscal year 2023. Revenue fell 20% from the prior year — a significant decline worth monitoring. Expenses of $120K exceeded revenue, resulting in a 16% operating deficit.

Mission

COMMUNITIES RISING (CR) PROVIDES QUALITY EDUCATIONAL OPPORTUNITIES FOR ALL STUDENTS, WITH A FOCUS ON CHILDREN FROM MARGINALIZED COMMUNITIES. OUR LITERACY PROJECT IS A PROGRAM THAT TEACHES ENGLISH BY FOCUSING ON PHONICS AND READING. OUR AFTER SCHOOL PROGRAM PROVIDES STUDENTS IN PRIMARILY RURAL VILLAGES WITH A STEAM+ CURRICULUM. OUR ROBOTICS PROGRAM PROVIDES HANDS ON LEGO ROBOTICS EDUCATION WITH OPPORTUNITIES TO COMPETE IN NATIONAL ROBOTICS COMPETITIONS. OUR SUMMER CAMP PROVIDES OUR STUDENTS WITH EXPOSURE TO ATHLETICS, THE ARTS, AND STEM ACTIVITIES IN AN INFORMAL RESIDENTIAL ENVIRONMENT.

Program Service Accomplishments

Program 1

Expenses: $36,885

ACCELERATED LEARNING PROGRAM: SHARING BEST PRACTICES FOR TEACHING ENGLISH, MATH, AND COMPUTER EDUCATION FOR OVER 2,000 UNDERSERVED STUDENTS AND TEACHERS IN THE VILLUPURAM DISTRICT OF TAMIL NADU.

Program 2

Expenses: $36,885

AFTER SCHOOL PROGRAM: CR PROVIDES AFTER SCHOOL CLASSES AT FIVE CENTERS. WE ALIGN INSTRUCTIONAL LEVELS TO STUDENTS'LEARNING LEVELS, FOCUSING ON BASIC LITERACY AND NUMERACY SKILLS AND EMPHASIZE...

AFTER SCHOOL PROGRAM: CR PROVIDES AFTER SCHOOL CLASSES AT FIVE CENTERS. WE ALIGN INSTRUCTIONAL LEVELS TO STUDENTS'LEARNING LEVELS, FOCUSING ON BASIC LITERACY AND NUMERACY SKILLS AND EMPHASIZE CRITICAL THINKING INSTEAD OF MEMORIZATION.

Program 3

Expenses: $36,884

TECHNOLOGY CAMPS & SUMMER CAMPS: CR IS THE LARGEST PROVIDER OF PRIMARY SCHOOL COMPUTER EDUCATION IN THE VILLUPURAM DISTRICT. OUR CURRICULUM INCLUDES KEYBOARDING, MICROSOFT WORD, POWERPOINT AND EXCEL, MOVIE MAKER, PHOTOSHOP AND LEGO ROBOTICS. IN 2018, WE OPENED A TECH CENTER IN THE TOWN OF VILLUPURAM. CHILDREN IN GRADES 3-10 PARTICIPATE IN WEEKLY CLASSES LEARNING TO BUILD AND PROGRAM ROBOTS. THIS IS THE ONLY ROBOTICS CENTER IN A DISTRICT OF OVER 4 MILLION PEOPLE. OUR STAFF ALSO TRAVELS TO THREE SCHOOLS TO PROVIDE ON-SITE ROBOTICS CLASSES TO APPROXIMATELY 450 STUDENTS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $103,354

Program Service Revenue $0

Investment Income $25

Other Revenue $0

TOTAL REVENUE $103,379

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $110,654

Other Expenses $120,224

TOTAL EXPENSES $120,224

Year-over-Year Comparison

	2023	2022	Change
Revenue	$103,379	$129,747	-0.2%
Expenses	$120,224	$161,759	-0.3%
Net Income	$-16,845	$-32,012	-0.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ELIZABETH MCCOY	PRESIDENT &	40.00	Officer Director	$0	$0	$0
MATTHEW MCCOY PHD	SECRETARY	2.00	Officer Director	$0	$0	$0
ELIZABETH BLONG	TREASURER	2.00	Officer Director	$0	$0	$0
ANDREW MCCOY	DIRECTOR	2.00	Director	$0	$0	$0
KATHY YORKIEVITZ	DIRECTOR	2.00	Director	$0	$0	$0
KELLY REILLY	DIRECTOR	2.00	Director	$0	$0	$0
JACOB WENGER	DIRECTOR	2.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$103,379	$120,224	$16,931	$-16,845
2022	$129,747	$161,759	$33,776	$-32,012
2021	$224,914	$207,295	$65,788	$17,619
2020	$201,171	$175,343	$48,169	$25,828