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Nonprofit · EIN 93-2022631

RISING TIDE FUND INC

Tax-exempt · PELHAM, AL 35124

Financials

$95K$67K2024$46K$29K2025
Revenue Expenses · by fiscal year end
Financials of RISING TIDE FUND INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$45,794$29,169$16,625$45,547$0$45,547
December 31, 2024990-EZ$94,966$66,543$28,423$28,922$0$28,922
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$36,341
Net income from fundraising events
$9,453

Expenses

Grants and similar amounts paid
$25,000
Compensation of officers, directors and key employees
$0
Professional fees and payments to contractors
$2,740
Other expenses
$1,429
Program services (functional)
$26,414

Balance sheet and other

Total assets, start of year
$28,922
Total assets, end of year
$45,547
Total liabilities, end of year
$0
Net assets, end of year
$45,547
Cash, savings and investments
$45,547
Gross receipts
$54,641

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.

NameTitleHours / weekCompensation
PAUL COMERPRESIDENT0.25$0
DAVID LEAKEVICE PRESIDENT2$0
NEIL TURNERTREASURER0.25$0
990-EZ for the year ended December 31, 2024: 3 people
NameTitleHours / weekCompensation
PAUL COMERPRESIDENT0.1$0
DAVID LEAKEVICE PRESIDENT2$0
NEIL TURNERTREASURER0.25$0

Address and contacts

Address (IRS master file)
PO BOX 1663, PELHAM, AL 35124-5663
Mailing address (990-N for 2023)
PO Box 1663, Pelham AL 35124
Principal officer (990-N for 2023)
Paul Comer, PO Box 1663, Pelham AL 35124
Signed the 990-EZ
PAUL COMER, PRESIDENT
Phone
(214) 219-2500
Return prepared by
WHITLEY PENN LLP

Mission

THE ORGANIZATION RAISES MONEY THOUGH A FISHING LODGE TO BENEFIT THE PEOPLE, EDUCATION, AND HEALTHCARE OF THE PEOPLE OF PUNTA ALLEN, MEXICO.

990-EZ for the year ended December 31, 2025

Program accomplishments

  • THE ORGANIZATION RAISES MONEY THOUGH A FISHING LODGE TO BENEFIT THE PEOPLE, EDUCATION, AND HEALTHCARE OF THE PEOPLE OF PUNTA ALLEN MEXICO.
    Expenses $26,414 · grants $25,000

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-N on file

IRS record

EIN
93-2022631
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2023
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$45,547
Income (IRS master file)
$54,641

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$45,794$29,169$45,547IRS
990-EZDecember 2024$94,966$66,543$28,922XML
990-N for 2023
Officer: Paul Comer
December 31, 2023≤ $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 93-2022631).

Questions about RISING TIDE FUND INC

What is the EIN of RISING TIDE FUND INC?
The employer identification number (EIN) of RISING TIDE FUND INC is 93-2022631.
Is RISING TIDE FUND INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
Are donations to RISING TIDE FUND INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does RISING TIDE FUND 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 TIDE FUND 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 TIDE FUND 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 TIDE FUND INC?
The 990-N for 2023 names Paul Comer.
Who are the officers and directors of RISING TIDE FUND INC?
The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does RISING TIDE FUND INC have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $45,794, expenses of $29,169 and total assets of $45,547 at year end.

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