Civic Intelligence

The Roher Foundation

990 • Fiscal year 2024 • EIN 33-0502678

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 15, 2024

Organization Profilewww.teriinc.org
251 Airport RoadOceanside, CA 92058

(760) 721-1706

Siviq Scores

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

Liabilities / Assets

85th percentile

0.41x

Higher debt load relative to assets than 85% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

92nd percentile

1.00x

Higher debt load relative to revenue than 92% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

19th percentile

-13%

Higher net margin than 19% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

96th percentile

$203,891

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 98.6% of source-year revenue.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

18th percentile

-10%

Faster asset growth than 18% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

30th percentile

-5.0%

Faster revenue growth than 30% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets85th percentile

Assets

Down

$502,701

Down $56,308 (-10%) from 2023

Net Assets

Down

$296,697

Down $27,439 (-8.5%) from 2023

Liabilities

Down

$206,004

Down $28,869 (-12%) from 2023

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin19th percentile

Revenue

Down

$206,839

Down $10,879 (-5.0%) from 2023

Expenses

Down

$234,278

Down $6,216 (-2.6%) from 2023

Net Income

Down

-$27,439

Down $4,663 (-20%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth18th percentile

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

$600K$400K$200K$0Assets 2021: $539,436Liabilities 2021: $177,076Net Assets 2021: $362,3602021Assets 2022: $555,735Liabilities 2022: $208,823Net Assets 2022: $346,9122022Assets 2023: $559,009Liabilities 2023: $234,873Net Assets 2023: $324,1362023Assets 2024: $502,701Liabilities 2024: $206,004Net Assets 2024: $296,6972024Assets 2025: $517,203Liabilities 2025: $248,760Net Assets 2025: $268,4432025

Highlighted filing

2024

Assets$502,701
Liabilities$206,004
Net Assets$296,697
Open 2024 Filing

Operations Trend

Revenue Growth30th percentile

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

$300K$200K$100K$0-$100KRevenue 2021: $141,456Expenses 2021: $165,617Net Income 2021: -$24,1612021Revenue 2022: $158,794Expenses 2022: $174,242Net Income 2022: -$15,4482022Revenue 2023: $217,718Expenses 2023: $240,494Net Income 2023: -$22,7762023Revenue 2024: $206,839Expenses 2024: $234,278Net Income 2024: -$27,4392024Revenue 2025: $242,349Expenses 2025: $270,603Net Income 2025: -$28,2542025

Highlighted filing

2024

Revenue$206,839
Expenses$234,278
Net Income-$27,439
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$206,839
Mission and Program Overview

Mission

Provide Housing to Twelve Developmentally Disabled Adults.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$504,577$475,158▼ $29,419
Savings and Temporary Cash Investments$50,292$22,409▼ $27,883
Cash and Non-Interest-Bearing Accounts$4,140$5,134▲ $994
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$559,009$502,701▼ $56,308
Other Assets Total-$0-
Liabilities
Other Liabilities$121,687$96,296▼ $25,391
Mortgage Notes Payable Secured by Investment Property$68,016$62,157▼ $5,859
Accounts Payable and Accrued Expenses$45,170$47,551▲ $2,381
Total Liabilities$234,873$206,004▼ $28,869
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$324,136$296,697▼ $27,439
Total Net Assets Fund Balance$324,136$296,697▼ $27,439
Total Liabilities and Net Assets / Fund Balance$559,009$502,701▼ $56,308

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$266,278$380,726$647,004
Buildings-$430,804$430,804
Land$208,880-$208,880
Equipment-$4,840$4,840
Compensation and Service Providers
Top Officer Pay96th percentile

Board Members and Trustees

NameTitle
Cheryl KilmerPresident
Amy SbertoliMember
Jean JamesMember
Laura KauffmanMember
William MaraSecretary/Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$159,533
Program Service Revenue
$47,302
Investment Income
$4
Other Revenue
$0
All Other Contributions
$64,000
Change in Net Assets
$-27,439

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
Other Non Cash Contri Table1$64,000Cash Value
Total Noncash Contributions1$64,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$206,839
Total Revenue per Audited Statements
$206,839
Total Revenue per Form 990
$206,839
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$234,278
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$29,419--$29,419
Fees for Services Management-$16,890-$16,890
All Other Expenses$13,537--$13,537
Other Expenses$9,561--$9,561
Fees for Services Accounting-$5,900-$5,900
Insurance$4,877--$4,877
Interest$3,487--$3,487
Total Functional Expenses$211,488$22,790$0$234,278

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$234,278
Total Expenses per Audited Statements$234,278
Total Expenses per Form 990$234,278
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Party$96,296
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Roher's President/CEO and Secretary/COO have a working relationship.”

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

“Form 990 has been reviewed by TERI's CEO and other Roher Board members.”

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

“The conflict of interest policy is reviewed as part of the annual meeting process, where Board members are requested to make any disclosures deemed necessary.”

Form 990, Part VI, Section B, Line 15A

“Compensation levels are compared with two independent annual studies of non profit industries, and are discussed in detail by board members as part of the annual budget process.”

Form 990, Part VI, Section C, Line 19

“All policy documentation is available to the public on request. Financial statement information is detailed in the Independent Audit statements, on an individual basis, and as part of the consolidated statements of TERI, which are available on the TERI website, and by request.”

Filing and Contact Details

Filer

Filer Name
The Roher Foundation
EIN
33-0502678
Phone
7607211706
Address
251 Airport Road, Oceanside, CA 92058

Signing Officer

Name
Cheryl Kilmer
Title
President
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cheryl Kilmer
Formed
1991
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
3
Employees
0

Preparer

Firm
Kaku & Mersino Llp
Address
1588 SHAW AVENUE, CLOVIS, CA 93611
Preparer
Peter Mersino
Phone
5593247097
Supplemental Narrative

Additional Explanations

Nature of Activities

“The Roher Foundation was created in consideration of a covenant of a U.S. Dept of Housing and Urban Development Section 811 Grant to administer said grant under the sponsorship of TERI Inc. The grant provides two group homes for twelve developmentally disabled adults. Two TERI employees serve as officers of Roher. Day to day administration and operations are overseen by TERI Inc. A management fee is collected for the administrative duties, and portions of operation wages and benefits are allocated to Roher based on hours worked.”

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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0364464
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
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IRS990ScheduleA/PublicSupportCY170Pct00.99990
IRS990ScheduleA/PublicSupportPY170Pct00.99490
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0159533
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0170872
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0114573
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt097072
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0129016
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0671066
IRS990ScheduleA/TotalSupportAmt0671101
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0430804
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04840
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04840
IRS990ScheduleD/ExpensesSubtotalAmt0234278
IRS990ScheduleD/LandGrp/BookValueAmt0208880
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0208880
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0266278
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0380726
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0647004
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt096296
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to Related Party
IRS990ScheduleD/RevenueSubtotalAmt0206839
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0475158
IRS990ScheduleD/TotalExpensesPerForm990Amt0234278
IRS990ScheduleD/TotalLiabilityAmt096296
IRS990ScheduleD/TotalRevenuePerForm990Amt0206839
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0234278
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0203891
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1153624
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Cheryl Kilmer
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1William Mara
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1Secretary/Treas
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0203891
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1153624
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
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IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0Debt Forgiveness
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0Cash Value
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt064000
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Roher's President/CEO and Secretary/COO have a working relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 has been reviewed by TERI's CEO and other Roher Board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The conflict of interest policy is reviewed as part of the annual meeting process, where Board members are requested to make any disclosures deemed necessary.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation levels are compared with two independent annual studies of non profit industries, and are discussed in detail by board members as part of the annual budget process.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All policy documentation is available to the public on request. Financial statement information is detailed in the Independent Audit statements, on an individual basis, and as part of the consolidated statements of TERI, which are available on the TERI website, and by request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Roher Foundation was created in consideration of a covenant of a U.S. Dept of Housing and Urban Development Section 811 Grant to administer said grant under the sponsorship of TERI Inc. The grant provides two group homes for twelve developmentally disabled adults. Two TERI employees serve as officers of Roher. Day to day administration and operations are overseen by TERI Inc. A management fee is collected for the administrative duties, and portions of operation wages and benefits are allocated to Roher based on hours worked.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Nature of Activities
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt3NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt4NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt5NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt6NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt7NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt8NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt9NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0TERI Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1Ted Williams Housing Corp
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2Mitchell Housing Corporation
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3Martin Housing Corporation
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4Mara Housing Corporation
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt5Jarred Dezonia Foundation
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt6Wendell Starling Home
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt7McNealy Housing Corporation
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt8Joseph Michalowski Housing Corp
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt9Susan Parham Housing Corp
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0953532129
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1330843122
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2330906891
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3330906893
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN4330948024
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN5330948026

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$502,701
Liabilities
$206,004
Net assets
$296,697
Revenue
$206,839
Expenses
$234,278
Net income
-$27,439
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.17$2.49$2.68$2.42$2.71$0.28
2024Detailed filing. Detailed filing data is available for this year.$5.03$2.06$2.97$2.07$2.34$0.27
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.59$2.35$3.24$2.18$2.40$0.23
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.56$2.09$3.47$1.59$1.74$0.15
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.39$1.77$3.62$1.41$1.66$0.24