Civic Intelligence

Salem Rotary Foundation

990 • Fiscal year 2019 • EIN 23-7060946

Jul 01, 2018 to Jun 30, 2019 • Filed on Oct 21, 2019

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

15th percentile

0.00x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

15th percentile

0.00x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

97th percentile

78%

Higher net margin than 97% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

91st percentile

52%

Faster asset growth than 91% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

93rd percentile

90%

Faster revenue growth than 93% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,895,553

Up $649,572 (+52%) from 2018

Net Assets

Up

$1,895,553

Up $649,572 (+52%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Up

$814,388

Up $385,751 (+90%) from 2018

Expenses

Up

$175,166

Up $45,468 (+35%) from 2018

Net Income

Up

$639,222

Up $340,283 (+114%) from 2018

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

2019

Assets$1,895,553
Liabilities$0
Net Assets$1,895,553

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

2019

Revenue$814,388
Expenses$175,166
Net Income$639,222
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Oct 21, 2019
Return Version
2018v3.1
Gross Receipts
$960,471
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$1,245,981$1,895,553▲ $649,572
Investments in Publicly Traded Securities$947,403$1,027,870▲ $80,467
Savings and Temporary Cash Investments-$867,683-
Cash and Non-Interest-Bearing Accounts$298,578--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,245,981$1,895,553▲ $649,572
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,245,981$1,895,553▲ $649,572
Total Liabilities and Net Assets / Fund Balance$1,245,981$1,895,553▲ $649,572
Compensation and Service Providers

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$766,696
Program Service Revenue
$0
Investment Income
$47,692
Other Revenue
$0
All Other Contributions
$704,996
Change in Net Assets
$639,222

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 Traded2$30,822Stock Market Results
Total Noncash Contributions2$30,822-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$135,666
Grants and Similar Amounts Paid$39,500
Total Fundraising Expense$28,602
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$91,796-$30,600$122,396
Grants to Domestic Orgs$39,500--$39,500
Fees for Service Investment Mgmnt Fees-$6,845-$6,845
Fees for Services Legal$2,575--$2,575
Conferences and Meetings-$800$853$1,653
Office Expenses--$1,166$1,166
Other Expenses$4,000$270-$270
Advertising--$-4,017$-4,017
Total Functional Expenses$137,871$8,693$28,602$175,166
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Gerry Frank Salem Rotary AmphitheaterSalem, OR501(c)(3)Funding for the Construction of a Playground and Placement of Equipment$28,000
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
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
2019-10-21
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 65,007. Management and general expenses 0. Fundraising expenses 0. Total expenses 65,007. Fundraising consulting & coordination: program service expenses 0. Management and general expenses 0. Fundraising expenses 30,600. Total expenses 30,600. Construction management fees: program service expenses 26,789. Management and general expenses 0. Fundraising expenses 0. Total expenses 26,789.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt073877
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01428043
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt047692
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt057482
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt021705
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt052430
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt030341
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0209650
IRS990ScheduleA/PublicSupportCY170Pct00.87200
IRS990ScheduleA/PublicSupportPY170Pct00.79200
IRS990ScheduleA/PublicSupportTotal170Amt01428043
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0754325
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0371155
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0174809
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt053877
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt073877
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01428043
IRS990ScheduleA/TotalSupportAmt01637693
IRS990/ScheduleBRequiredInd01
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt028000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0FUNDING FOR THE CONSTRUCTION OF A PLAYGROUND AND PLACEMENT OF EQUIPMENT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0GERRY FRANK SALEM ROTARY AMPHITHEATER
IRS990ScheduleI/RecipientTable/RecipientEIN0237060946
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 3981
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/ContributionCnt02
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0STOCK MARKET RESULTS
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt030822
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 65,007. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 65,007. FUNDRAISING CONSULTING & COORDINATION: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 30,600. TOTAL EXPENSES 30,600. CONSTRUCTION MANAGEMENT FEES: PROGRAM SERVICE EXPENSES 26,789. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,789.
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01245981
IRS990/TotalAssetsEOYAmt01895553
IRS990/TotalAssetsGrp/BOYAmt01245981
IRS990/TotalAssetsGrp/EOYAmt01895553
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0766696
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt028602
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08693
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0137871
IRS990/TotalFunctionalExpensesGrp/TotalAmt0175166
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01245981
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01895553
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt08000
IRS990/TotalOtherProgSrvcGrantAmt08000
IRS990/TotalProgramServiceExpensesAmt0137871
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt047692
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0814388
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01245981
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01895553
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/BuildTS02020-01-14 16:20:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TIM NISSEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05033646339
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-10-21
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/AtSubmissionCreationDeviceId052D2E46881C7555AE0500078589003C3B7BF61B4
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId060068BBD0EB9031371E03A968A1698F4AB6F658D
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.88.174.3
ReturnHeader/FilingSecurityInformation/IPDt02019-10-21
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm010:33:14
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
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DOUGLAS C PARHAM
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-10-23T16:00:06-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01

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