Civic Intelligence

Salem Rotary Foundation

990 • Fiscal year 2020 • EIN 23-7060946

Jul 01, 2019 to Jun 30, 2020 • Filed on Jan 29, 2021

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.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

15th percentile

0.00x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

97th percentile

88%

Higher net margin than 97% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

92nd percentile

96%

Faster asset growth than 92% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

95th percentile

157%

Faster revenue growth than 95% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$3,718,966

Up $1,823,413 (+96%) from 2019

Net Assets

Up

$3,718,966

Up $1,823,413 (+96%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue

Up

$2,096,116

Up $1,281,728 (+157%) from 2019

Expenses

Up

$245,777

Up $70,611 (+40%) from 2019

Net Income

Up

$1,850,339

Up $1,211,117 (+189%) from 2019

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

2020

Assets$3,718,966
Liabilities$0
Net Assets$3,718,966

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

2020

Revenue$2,096,116
Expenses$245,777
Net Income$1,850,339
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Jan 29, 2021
Return Version
2019v5.1
Gross Receipts
$2,320,103
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$1,895,553$3,718,966▲ $1,823,413
Savings and Temporary Cash Investments$867,683$2,653,732▲ $1,786,049
Investments in Publicly Traded Securities$1,027,870$1,065,234▲ $37,364
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,895,553$3,718,966▲ $1,823,413
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,895,553$3,718,966▲ $1,823,413
Total Liabilities and Net Assets / Fund Balance$1,895,553$3,718,966▲ $1,823,413
Compensation and Service Providers

Board Members and Trustees

NameTitle
John McculleyPresident
Jayne DowningVice President
Barry NelsonDirector
Doug ParhamDirector
John ShirleyDirector
Linda WootersDirector
Tim NissenSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,001,896
Program Service Revenue
$0
Investment Income
$94,220
Other Revenue
$0
All Other Contributions
$1,954,676
Change in Net Assets
$1,850,339
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$200,777
Grants and Similar Amounts Paid$45,000
Total Fundraising Expense$35,650
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$151,171-$35,650$186,821
Grants to Domestic Orgs$45,000--$45,000
Fees for Service Investment Mgmnt Fees-$7,573-$7,573
Fees for Services Legal$3,563--$3,563
Advertising-$956-$956
Office Expenses-$413-$413
Other Expenses-$395-$395
Total Functional Expenses$199,734$10,393$35,650$245,777
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Gerry Frank Salem Rotary AmphitheaterSalem, OR501(c)(3)Funding for the Construction of the Gerry Frank - Salem Rotary Amphitheater in the Salem Riverfront Park$33,000
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 35% controlled entity
No
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
2021-01-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Mcculley
Formed
1969
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Singerlewak Llp
Address
1255 LEE ST SE SUITE 210, SALEM, OR 97302
Preparer
Doug Parham
Phone
5035857751
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Architect and design fees: program service expenses 108,737. Management and general expenses 0. Fundraising expenses 0. Total expenses 108,737. Fundraising consulting & coordination: program service expenses 0. Management and general expenses 0. Fundraising expenses 35,650. Total expenses 35,650. Construction management fees: program service expenses 26,174. Management and general expenses 0. Fundraising expenses 0. Total expenses 26,174. Permits and related fees: program service expenses 16,260. Management and general expenses 0. Fundraising expenses 0. Total expenses 16,260.

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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/CurrentTaxYearMinus4YearsAmt053877
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03356080
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt094220
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt047692
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt057482
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt021705
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt052430
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0273529
IRS990ScheduleA/PublicSupportCY170Pct00.92460
IRS990ScheduleA/PublicSupportPY170Pct00.87200
IRS990ScheduleA/PublicSupportTotal170Amt03356080
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02001896
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0754343
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0371155
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0174809
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt053877
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03356080
IRS990ScheduleA/TotalSupportAmt03629609
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt033000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0FUNDING FOR THE CONSTRUCTION OF THE GERRY FRANK - SALEM ROTARY AMPHITHEATER IN THE SALEM RIVERFRONT PARK
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:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd00
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 108,737. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 108,737. FUNDRAISING CONSULTING & COORDINATION: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 35,650. TOTAL EXPENSES 35,650. CONSTRUCTION MANAGEMENT FEES: PROGRAM SERVICE EXPENSES 26,174. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,174. PERMITS AND RELATED FEES: PROGRAM SERVICE EXPENSES 16,260. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,260.
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/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01895553
IRS990/TotalAssetsEOYAmt03718966
IRS990/TotalAssetsGrp/BOYAmt01895553
IRS990/TotalAssetsGrp/EOYAmt03718966
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02001896
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt035650
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010393
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0199734
IRS990/TotalFunctionalExpensesGrp/TotalAmt0245777
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01895553
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03718966
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt08500
IRS990/TotalOtherProgSrvcGrantAmt08500
IRS990/TotalProgramServiceExpensesAmt0199734
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt094220
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02096116
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01895553
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03718966
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 3981
IRS990/USAddress/CityNm0SALEM
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097302
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TIM NISSEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05033646339
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-01-29
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/PreparerFirmGrp/PreparerFirmEIN0952302617
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SINGERLEWAK LLP
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/PreparationDt02021-01-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DOUG PARHAM
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-02-01T19:10:28-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

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