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      <PersonNm>Margaret McPherson</PersonNm>
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      <PrimaryExemptPurposeTxt>Primary Exempt Purpose Rise City Dance is a youth pre-professional dance company based in Atlanta Georgia committed to cultivating the artistic talent discipline and passion of emerging dancers. Through comprehensive training creative development and meaningful performance opportunities the organization empowers young artists to refine their craft express their voices and engage diverse audiences. By producing highquality performances and community-centered productions Rise City Dance enhances access to arts education contributes to Atlantas vibrant cultural landscape and fosters the next generation of performing artists.</PrimaryExemptPurposeTxt>
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        <FormAndLineReferenceDesc>Item B - Amended Return</FormAndLineReferenceDesc>
        <ExplanationTxt>Rise City Dance initially attempted to file a six-month short-period return in connection with a change in its accounting period. Due to a software issue with File990 the return was inadvertently submitted on a calendar-year basis instead of reflecting the intended short period. Rise City Dance is submitting this amended Form 990-EZ to correct the reporting period and accurately reflect the intended six-month short tax year. The organization is requesting approval to transition from a calendar-year to a fiscal-year reporting cycle. As a youth-focused organization Rise City Dance structures its programming around the academic calendar with primary activities occurring from August through May. The majority of classes rehearsals and performances take place during this school-year timeframe. Aligning the organizations accounting period with its program cycle will provide a more accurate representation of financial activity by better matching revenues with related program expenses. This change will enhance financial clarity and improve planning reporting and stewardship of resources in support of the organizations mission.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part I, line 10 - Cash</FormAndLineReferenceDesc>
        <ExplanationTxt>| Description:, Amount:, Grantee Type:, Grantee Name:, Grantee Address:, Activity Type:, Class of Activity Description:, RelationShipDescription:|-, $0, -, -, -, -, -, - |</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Expenses:, Amount:| Schedule O Expenses: Advertising &amp; Marketing 613.80 Arise Scholarship Payment 2,810.00 Event Party RCD Celebration 417.99 Insurance 156.12 Meals &amp; Entertainment 382.97 Production Supplies 296.18 Professional Membership Dues 145.00 RCD Costumes for less than one year 1,482.53 RDA Expenses 1,999.28 RDA Program Service Expenses 4,850.95 Software 1,792.26 Taxes &amp; Licenses 35.00 Travel 85.73 Total Schedule O 15,068, $15068|</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part II, line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Other assets consist of costumes valued at 2232 that will be used in additional seasons. These costumes were capitalized because they have a two-year useful life. Fifty percent of their value was depreciated in 2024 and the remaining 50% will be depreciated in 2025 at the end of the calendar year., $1125, $2233|</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part II, line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Rise City Dance did not have liabilities for 2024 and the six month period from Jan. 2025 to Jun. 30 2025., $0, $0|</ExplanationTxt>
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