Civic Intelligence

Salem Rotary Foundation

990 • Fiscal year 2018 • EIN 23-7060946

Jul 01, 2017 to Jun 30, 2018 • Filed on Oct 17, 2018

PO Box 3981Salem, OR 97302

(503) 364-6339

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

95th percentile

70%

Higher net margin than 95% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

87th percentile

32%

Faster asset growth than 87% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

94th percentile

118%

Faster revenue growth than 94% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,245,981

Up $298,670 (+32%) from 2017

Net Assets

Up

$1,245,981

Up $298,670 (+32%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Up

$428,637

Up $232,123 (+118%) from 2017

Expenses

Up

$129,698

Up $74,124 (+133%) from 2017

Net Income

Up

$298,939

Up $157,999 (+112%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2017: $947,311Liabilities 2017: $0Net Assets 2017: $947,3112017Assets 2018: $1,245,981Liabilities 2018: $0Net Assets 2018: $1,245,9812018Assets 2019: $1,895,553Liabilities 2019: $0Net Assets 2019: $1,895,5532019Assets 2020: $3,718,966Liabilities 2020: $0Net Assets 2020: $3,718,9662020Assets 2021: $2,528,179Liabilities 2021: $0Net Assets 2021: $2,528,1792021Assets 2022: $1,492,388Liabilities 2022: $0Net Assets 2022: $1,492,3882022Assets 2023: $1,705,753Liabilities 2023: $0Net Assets 2023: $1,705,7532023Assets 2024: $1,942,783Liabilities 2024: $0Net Assets 2024: $1,942,7832024Assets 2025: $2,196,789Liabilities 2025: $0Net Assets 2025: $2,196,7892025

Highlighted filing

2018

Assets$1,245,981
Liabilities$0
Net Assets$1,245,981

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0M-$2.0MRevenue 2017: $196,514Expenses 2017: $55,574Net Income 2017: $140,9402017Revenue 2018: $428,637Expenses 2018: $129,698Net Income 2018: $298,9392018Revenue 2019: $814,388Expenses 2019: $175,166Net Income 2019: $639,2222019Revenue 2020: $2,096,116Expenses 2020: $245,777Net Income 2020: $1,850,3392020Revenue 2021: $1,159,993Expenses 2021: $2,571,067Net Income 2021: -$1,411,0742021Revenue 2022: $209,771Expenses 2022: $954,920Net Income 2022: -$745,1492022Revenue 2023: $268,814Expenses 2023: $102,904Net Income 2023: $165,9102023Revenue 2024: $281,020Expenses 2024: $166,078Net Income 2024: $114,9422024Revenue 2025: $351,890Expenses 2025: $137,489Net Income 2025: $214,4012025

Highlighted filing

2018

Revenue$428,637
Expenses$129,698
Net Income$298,939
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Oct 17, 2018
Return Version
2017v2.3
Gross Receipts
$516,504
Mission and Program Overview

Mission

Foster, develop, promote and encourage the health, education and the general welfare of young people, principally of the city of salem, oregon and its environs.

Foster, develop, promote and encourage the health, education and the general welfare of young people, principally of the city of salem, oregon and its environs

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$947,311$1,245,981▲ $298,670
Investments in Publicly Traded Securities$829,803$947,403▲ $117,600
Cash and Non-Interest-Bearing Accounts$117,508$298,578▲ $181,070
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$947,311$1,245,981▲ $298,670
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$947,311$1,245,981▲ $298,670
Total Liabilities and Net Assets / Fund Balance$947,311$1,245,981▲ $298,670
Compensation and Service Providers

Board Members and Trustees

NameTitle
Doug ParhamPresident
John McculleyVice President
Barry NelsonDirector
Dawn BostwickDirector
Jayne DowningDirector
John ShirleyDirector
Tim NissenSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$371,155
Program Service Revenue
$0
Investment Income
$57,482
Other Revenue
$0
All Other Contributions
$326,155
Change in Net Assets
$298,939

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded7$94,051Stock Market Results
Total Noncash Contributions7$94,051-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$87,698
Grants and Similar Amounts Paid$42,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$66,128--$66,128
Grants to Domestic Orgs$42,000--$42,000
Advertising$9,815--$9,815
Fees for Service Investment Mgmnt Fees-$6,366-$6,366
Fees for Services Legal$3,943--$3,943
Other Expenses-$72-$72
Office Expenses$52--$52
All Other Expenses-$22-$22
Total Functional Expenses$121,938$7,760$0$129,698
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
St Francis ShelterSalem, OR501(c)(3)Funding for the Construction of a Playground and Placement of Equipment$30,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Members are elected to govern the organization.

Form 990, Part VI, Section A, Line 7A

All members vote to elect the governing body.

Form 990, Part VI, Section B, Line 11B

A copy was provided to all members of the governing body before the return was filed.

Form 990, Part VI, Section B, Line 12C

Annually each board member reads, completes, and signs the conflict of interest policy acknowledging any known conflicts. As board items are discussed and actions taken each board member considers any conflict of interest which may need to be disclosed in accordance with the policy

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policies and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Salem Rotary Foundation
EIN
23-7060946
Phone
5033646339
Address
PO BOX 3981, SALEM, OR 97302

Signing Officer

Name
Tim Nissen
Title
Secretary/treasurer
Phone
5033646339
Signed
2018-10-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Douglas Parham
Formed
1969
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Boldt Carlisle Smith
Address
1255 LEE ST SE SUITE 210, SALEM, OR 97302
Preparer
Douglas C Parham
Phone
5035857751
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Architect and design fees: program service expenses 49,875. Management and general expenses 0. Fundraising expenses 0. Total expenses 49,875. Site expenses: program service expenses 16,253. Management and general expenses 0. Fundraising expenses 0. Total expenses 16,253.

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IRS990/ProgSrvcAccomActyOtherGrp/Desc4SMART (START MAKING A READER TODAY) - PURCHASE 300 BILINGUAL, SPANISH LANGUAGE, AND MULTI-CULTURAL BOOKS TO GIVE TO CHILDREN
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IRS990ScheduleA/CommunityTrustInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0371155
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0174809
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt053877
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt073877
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt068506
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0742224
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt057482
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt021705
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt052430
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt030341
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt032979
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0194937
IRS990ScheduleA/PublicSupportCY170Pct00.79200
IRS990ScheduleA/PublicSupportPY170Pct00.76330
IRS990ScheduleA/PublicSupportTotal170Amt0742224
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0371155
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0174809
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt053877
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt073877
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt068506
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0742224
IRS990ScheduleA/TotalSupportAmt0937161
IRS990/ScheduleBRequiredInd01
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt030000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0FUNDING FOR THE CONSTRUCTION OF A PLAYGROUND AND PLACEMENT OF EQUIPMENT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0ST FRANCIS SHELTER
IRS990ScheduleI/RecipientTable/RecipientEIN0930943539
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01820 BERRY ST SE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0SALEM
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OR
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd097302
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE GRANTS ARE FOR SPECIFIC PROJECTS. AFTER THE GRANTS ARE AWARDED, RECIPIENTS COME AND SPEAK TO THE CLUB ABOUT THEIR COMPLETED PROJECTS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt07
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0STOCK MARKET RESULTS
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt094051
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS ARE ELECTED TO GOVERN THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS VOTE TO ELECT THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY WAS PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY BEFORE THE RETURN WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUALLY EACH BOARD MEMBER READS, COMPLETES, AND SIGNS THE CONFLICT OF INTEREST POLICY ACKNOWLEDGING ANY KNOWN CONFLICTS. AS BOARD ITEMS ARE DISCUSSED AND ACTIONS TAKEN EACH BOARD MEMBER CONSIDERS ANY CONFLICT OF INTEREST WHICH MAY NEED TO BE DISCLOSED IN ACCORDANCE WITH THE POLICY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ARCHITECT AND DESIGN FEES: PROGRAM SERVICE EXPENSES 49,875. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 49,875. SITE EXPENSES: PROGRAM SERVICE EXPENSES 16,253. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,253.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0947311
IRS990/TotalAssetsEOYAmt01245981
IRS990/TotalAssetsGrp/BOYAmt0947311
IRS990/TotalAssetsGrp/EOYAmt01245981
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0371155
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07760
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0121938
IRS990/TotalFunctionalExpensesGrp/TotalAmt0129698
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0947311
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01245981
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt010000
IRS990/TotalOtherProgSrvcGrantAmt010000
IRS990/TotalProgramServiceExpensesAmt0121938
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt057482
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0428637
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0947311
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01245981
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06054 KITE CT N
IRS990/USAddress/CityNm0KEIZER
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097303
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TIM NISSEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05033646339
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SALEM ROTARY FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0SALE
ReturnHeader/Filer/EIN0237060946
ReturnHeader/Filer/PhoneNum05033646339
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 3981
ReturnHeader/Filer/USAddress/CityNm0SALEM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097302
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId027AFD21AF111437557F651CB83546D15B42F35FF
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0FF3869A0C42383D959ADBC72874F1CD6298A76C0
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.88.174.3
ReturnHeader/FilingSecurityInformation/IPDt02018-10-17
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm015:08:12
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930570615
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BOLDT CARLISLE SMITH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01255 LEE ST SE SUITE 210
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SALEM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097302
ReturnHeader/PreparerPersonGrp/PhoneNum05035857751

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