Nonprofit · EIN 45-5506925
RISING SUN MIDDLE SCHOOL PTSO INC
Tax-exempt · RISING SUN, MD 21911
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $14,141 | $10,877 | $3,264 | $8,051 | $0 | $8,051 |
| December 31, 2024 | 990-EZ | $7,014 | $8,839 | -$1,825 | $4,787 | $0 | $4,787 |
| December 31, 2023 | 990-EZ | $12,135 | $14,954 | -$2,819 | $6,612 | – | $6,612 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Program service revenue
- $14,141
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $200
- Other expenses
- $10,677
- Program services (functional)
- $2,804
Balance sheet and other
- Total assets, start of year
- $4,787
- Total assets, end of year
- $8,051
- Total liabilities, end of year
- $0
- Net assets, end of year
- $8,051
- Cash, savings and investments
- $8,051
- Gross receipts
- $14,141
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIFFANY KENNARD | PRESIDENT | 2 | $0 |
| LEAH SKICA | TREASURER | 2 | $0 |
990-EZ for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GINA SINGER | PRESIDENT | 2 | $0 |
| JENNIFER BORRO | TREASURER | 2 | $0 |
990-EZ for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SALLY WARNER | PRESIDENT | 15 | $0 |
| JENNIFER GREER | TREASURER | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 289 PEARL ST, RISING SUN, MD 21911-1887
- Mailing address (990-N for 2018)
- 289 Pearl St, Rising Sun MD 21911
- Principal officer (990-N for 2018)
- Kristen Nguyen, 289 Pearl St, Rising Sun MD 21911
- Signed the 990-EZ
- LEAH M SKICA, TREASURER
- Phone
- (443) 799-3425
- Return prepared by
- JOHNSONS TAX SERVICE LLC
Mission
RAISE FUNDS FOR RISING SUN MIDDLE SCHOOL
Program accomplishments
- School DancesExpenses $2,804
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 45-5506925
- 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
- 2012
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Education (B94)
- Assets (IRS master file)
- $8,051
- Income (IRS master file)
- $14,141
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $14,141 | $10,877 | $8,051 | XML |
| 990-EZ | December 2024 | $7,014 | $8,839 | $4,787 | XML |
| 990-EZ | December 2023 | $12,135 | $14,954 | $6,612 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-N for 2018 Officer: Kristen Nguyen | December 31, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
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 45-5506925).
Questions about RISING SUN MIDDLE SCHOOL PTSO INC
- What is the EIN of RISING SUN MIDDLE SCHOOL PTSO INC?
- The employer identification number (EIN) of RISING SUN MIDDLE SCHOOL PTSO INC is 45-5506925.
- Is RISING SUN MIDDLE SCHOOL PTSO INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
- Are donations to RISING SUN MIDDLE SCHOOL PTSO INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does RISING SUN MIDDLE SCHOOL PTSO INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of RISING SUN MIDDLE SCHOOL PTSO 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 SUN MIDDLE SCHOOL PTSO INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of RISING SUN MIDDLE SCHOOL PTSO INC?
- The 990-N for 2018 names Kristen Nguyen.
- Who are the officers and directors of RISING SUN MIDDLE SCHOOL PTSO INC?
- The 990-EZ for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does RISING SUN MIDDLE SCHOOL PTSO INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $14,141, expenses of $10,877 and total assets of $8,051 at year end.
Other nonprofits in RISING SUN
- NORTH HILLS EDUCATIONAL FOUNDATION INC EIN 47-3735027 · last filed 990 for 2025
- RISING SUN HIGH SCHOOL ALUMNI ASSOCIATION INC EIN 87-4601253 · last filed 990-EZ for 2025
- RISING SUN ELEMENTARY PTO EIN 99-4496839 · last filed 990-N for 2025
- CALVERT MUSTANGS PTO INC EIN 87-2146045 · last filed 990-N for 2025
- NORTH EAST YOUTH FOOTBALL LEAGUE INC EIN 20-0714055 · last filed 990-N for 2023
- PLUMPTON PARK ZOOLOGICAL GARDENS INC EIN 52-1548155 · last filed 990 for 2025
- THE COMMUNITY FIRE COMPANY OF RISING SUN INCORPORATED EIN 52-1683667 · last filed 990 for 2025
- MARYLAND LEGENDS INC EIN 26-0566262 · last filed 990 for 2024