2024-09-18T17:04:00-07:00 2022-12-31 990 2022-05-01 372049039 RAISE UP THE ROOF FOUNDATION INC RAIS 8579997257 138 Cambridge Road Woburn MA 01801 Edmund Ugwoegbu President 8579997257 2023-10-17 1 2022 2024-08-08 14:25:15Z X X Father Edmund Ugwoegbu 138 Cambridge Road Woburn MA 01801 227200 0 X www.RaiseUpTheRoof.org X 2022 MA To promote social justice and advocacy for people with disabilities based on the social teaching of the Catholic Church. Activities include education, social outreach, economic development, health care, and evangelization. Also, to conduct other such activities in furthering of the foregoing purpose. 3 3 0 20 0 0 0 227200 0 0 0 0 0 0 0 227200 0 161000 0 0 0 0 0 0 115 0 1117 0 162117 0 65083 0 65083 0 0 0 65083 X To promote social justice and advocacy for people with disabilities based on the social teachings of the Catholic Church. Activities include education, social outreach, economic development, health care, and evangelization. Also, to conduct other such activities in furthering of the foregoing purpose. 0 0 86366 0 0 Objective: Provide educational infrastructure support for economically disadvantaged students; particularly those students from the hinterland and villages. Provided: 5 desktop computers, 26 laptop computers, printers, and 85 electronic notebooks; various books, writing boards, seats, tables, shelves, library desks, library supplies, science laboratory supplies, school furniture, construction of restrooms and recreational facilities, fans, lighting, painting, electricity, sports wear, sports equipment, and marching band supplies; related installation and transportation. Benefitted: 5 High schools from educational program (630 students); 1 High school from sports program (86 students); 1 High school from the restrooms program (203 students); 1 Nursery school from recreational facilities program (125 students); 1 Primary school from the marching band program (186 students). 28172 0 0 Objective: Provide basic education costs, skills training, and necessary related equipment to underprivileged individuals. Provided and Benefitted: Basic tuition costs for primary school students (33 benefitted including 5 disabled), empowering less privileged with skills training for crafts and trades = 5 individuals for catering school, 7 individuals for fashion and designing, and 10 individuals for hairdressing. Outreach to vocational rehabilitation center for physically disabled (approximately 140 persons benefitted). Complete training and empowerment on the cassava processing mill (10 individuals directly benefitted, many others indirectly benefitted). Purchase of 10 cassava machines along with installation and related transportation of the machines. 26589 0 0 Objective: Provide social and humanitarian outreach to underprivileged for housing, food, clothing, living necessities, counseling, and including Christmas outreach. Provided and Benefitted: Housing and related necessity costs for economically disadvantaged (42 persons benefitted). Economic outreach to the less privileged for food and basic necessities (approximately 200 benefitted). Food supplies for the poor in the hinterland (approximately 200 benefitted) and Christmas disadvantaged children's outreach (approximately 1,000 benefitted). 10830 0 0 Provide educational full scholarships to three disabled individuals to attend a special school for the disabled. Provided educational scholarships for intellectually deserving economically underprivileged students (approximately 24 students) in primary school, junior high school, and high school. 9043 0 0 Provide support payments and, or full hospital payments for eight stranded or indigent patients. Provide support payments and, or full hospital payments for three orthopedic, economically underprivileged patients. Provide financial support for an artificial leg for a patient involved in a fatal motor vehicle accident. 19873 0 0 161000 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 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 1 0 0 1 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 MA X Thomas Pasakarnis 7814915981 138 Cambridge Road Woburn MA 01801 X 0 0 0 0 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 227200 0 227200 0 0 0 0 0 0 0 227200 0 0 0 0 0 0 0 161000 161000 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 0 775 0 775 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 115 0 0 115 227 0 227 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 0 0 0 0 0 0 0 0 0 0 162117 161000 1002 115 0 45583 0 500 0 19000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 65083 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 0 65083 0 0 0 65083 0 65083 65083 0 0 0 0 0 X X 1 X 0 0 0 X 0 0 0 0 227200 227200 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 227200 227200 0 0 0 0 40000 40000 0 0 0 0 0 0 0 0 0 0 40000 40000 187200 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 227200 227200 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 Sub-Saharan Africa 0 0 Program Services Educational Infrastructure for Disabled Individuals 86366 Sub-Saharan Africa 0 0 Program Services Skills Training 28172 Sub-Saharan Africa 0 0 Program Services Economic Outreach 26589 Sub-Saharan Africa 0 0 Program Services Educational Scholarships 10830 Sub-Saharan Africa 0 0 Program Services Healthcare Financial Support 9043 0 0 161000 Educational Infrastructure for Underprivileged Sub-Saharan Africa 1230 86366 wire transfer 0 Not applicable Not applicable Skills Training Sub-Saharan Africa 205 28172 wire transfer 0 Not applicable Not applicable Economic Outreach Sub-Saharan Africa 1442 26589 wire transfer 0 Not applicable Not applicable Educational scholarships Sub-Saharan Africa 27 10830 wire transfer 0 Not applicable Not applicable Healthcare Financial Support Sub-Saharan Africa 12 9043 wire transfer 0 Not applicable Not applicable 0 0 0 0 0 0 Schedule F, Part I, Line 2 The key criteria for monitoring the Foundation's use of its grants and other assistance is in the critically-careful selection of on-the-ground volunteer partners which are utilized in Nigeria and Cameroon. These are individuals who directly receive the funds, via wire transfer, and disburse the funds precisely according to the requirements set forth by the Foundation. The local partners, to this point in the Foundation's one-full year history, have all been selected based on the Executive Director's (who is also the President of the Foundation) personal knowledge of them and his personal relationship with them. One other Director (the Foundation's Clerk) is also personally knowledgeable of these local volunteer partners. All local partners are either Catholic priests or Catholic nuns who are well known to the Executive Director. Another key point in the monitoring of the Foundation's granting of foreign funds is that the Executive Director and Clerk make periodic visits to the sites where the grants are being disbursed, in which case the Directors personally engage the local partners, engage others involved in providing program services, and engage some of the beneficiaries of the grants. In addition, these Directors tour grant sites and check on the progress of grant program services. Often pictures are also collected of beneficiaries and goods provided. Lastly, local receipts are reviewed by the Executive Director, during his site visits, of expenditures made by the local partners and questions are raised to clarify any concerns that may arise. Schedule F, Part I, Line 3 The accrual method of accounting is utilized but all expenditures were made in cash during the first fiscal year of operation - 2022 as the need for the funds is quite great. All amounts shown are 100% expenditures and there were no investments made during fiscal year 2022. Schedule F, Part II, Line 1 This is not applicable. Schedule F, Part III The accounting method used was the accrual method but there were no end-of-year accruals to be recorded. column (c) 1. Estimate made by religious order volunteer based on hands-on involvement. column (c) 2. 90% of count was based on actual beneficiaries and 10% of the count was estimated by a religious order volunteer. column (c) 3. Estimate made by religious order volunteer based on hands-on involvement. column (c) 4. Actual count of beneficiaries made by religious order volunteer. column (c) 5. Actual count of beneficiaries made by religious order volunteer. Form 990, Header, Line B Grants totaling $185,200 were received in 2022 from an independent public charity (Fidelity Charitable) and were erroneously excluded from grants on Schedule A Part III because they were unusual and unexpected in amount. However, these funds do not endanger the organization's status as meeting the 33 1/3% public support test and should, therefore, be included as grants on Schedule A Part III. Only Schedule A Part III needed to be amended on the 990 return. Form 990, Part III, Line 4d Provide educational full scholarships to three disabled individuals to attend a special school for the disabled. Provide educational scholarships for intellectually deserving economically underprivileged students (approximately 24 students) in primary school, junior high school, and high school. Expenses = $10,830 Grants = $0 Revenues = $0 Provide support payments and, or full hospital payments for eight stranded or indigent patients. Provide support payments and, or full hospital payments for three orthopedic, economically underprivileged patients. Provide financial support for an economically challenged individual for an artificial leg resulting from involvement in a fatal motor vehicle accident. Expenses = $9,043 Grants = $0 Revenues = $0 Form 990, Part VI, Section B, Line 11b The form 990 was prepared by the Treasurer who provided a draft copy of the form, and related schedules, to the Directors prior to filing. The treasurer also provided a thorough line-by-line explanation to the Directors for the form 990 and any questions which arose were addressed with the help of an outside CPA (and tax expert), as necessary. Specific points of policy matters and requirements were discussed and agreed upon. The Foundation is in the process of forming a committee for assuming responsibility for for all accounting and internal control matters. Form 990, Part VI, Section B, Line 15 There was no compensation paid to officers of the organization in 2022. There are no key employees of the organization. Form 990, Part VI, Section C, Line 18 The Foundation is new as it began operations in May 2022. Governing documents and form 1023-EZ were available upon request in 2022 but will be posted to the organization's website in 2023. There were no prior financial statements but December 31, 2022 financial statements will also be posted to the organization's website in 2023 along with the independent CPA's formal review letter. A conflict of interest policy will be created and posted to the website in 2023. The Directors were not previously advised of these requirements by its outside legal counsel who filed all governing documents. Form 990, Part VI, Section C, Line 19 Same answer as provided for Part IV line 18. Form 990, Part XII, Line 2c The organization is in the process of forming a committee for assuming responsibility for all accounting and internal control matters.