Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
The Core Foundation
EIN 36-3991833 • 501(c)3 • Chicago, IL
Profile
The CORE Foundation promotes & supports the work of the Ruth M. Rothstein CORE Center for prevention, care & research of HIV/AIDS & other related infectious diseases. The Foundation also fosters, develops & implements innovative programs with & for the CORE Center.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
62nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
96th percentile
Higher top officer pay than 96% of similar nonprofits.
Top officer pay equals 118.5% of source-year revenue.
Asset Growth
10th percentile
Faster asset growth than 10% of similar nonprofits.
Revenue Growth
8th percentile
Faster revenue growth than 8% of similar nonprofits.
Balance Sheet
Assets
Down$0
Down $10,986,019 (-100%) from 2022
Liabilities
Down$0
Down $78,878 (-100%) from 2022
Net Assets
Down$0
Down $10,907,141 (-100%) from 2022
Revenue
Down$57,746
Down $334,194 (-85%) from 2022
Expenses
Up$10,665,702
Up $8,991,397 (+537%) from 2022
Net Income
Down-$10,607,956
Down $9,325,591 (-727%) from 2022
Trend Graphs
Filings
Most recent year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $0
- Liabilities
- $0
- Net assets
- $0
- Revenue
- $57,746
- Expenses
- $10,665,702
- Net income
- -$10,607,956
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2022 to Jun 30, 2023
- Signed
- Apr 29, 2024
- Return Version
- 2022v5.0
- Gross Receipts
- $84,228
Mission and Program Overview
Mission
The CORE Foundation promotes & supports the work of the Ruth M. Rothstein CORE Center for prevention, care & research of HIV/AIDS & other related infectious diseases. The Foundation also fosters, develops & implements innovative programs with & for the CORE Center.
To promote and support the work of an outpatient facility.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $10,364,959 | $0 | ▼ $10,364,959 |
| Cash and Non-Interest-Bearing Accounts | $408,646 | $0 | ▼ $408,646 |
| Accounts Receivable | $13,552 | $0 | ▼ $13,552 |
| Prepaid Expenses and Deferred Charges | $160 | $0 | ▼ $160 |
| Savings and Temporary Cash Investments | - | $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 | - |
| Land, Buildings, and Equipment, Net | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $10,986,019 | $0 | ▼ $10,986,019 |
| Other Assets Total | $198,702 | $0 | ▼ $198,702 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $78,878 | - | - |
| Total Liabilities | $78,878 | $0 | ▼ $78,878 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $10,907,141 | $22,684,413 | ▲ $11,777,272 |
| Net Assets With Donor Restrictions | - | $-22,684,413 | - |
| Total Net Assets Fund Balance | $10,907,141 | $0 | ▼ $10,907,141 |
| Total Liabilities and Net Assets / Fund Balance | $10,986,019 | $0 | ▼ $10,986,019 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Esther Joo | Executive Director | FT | $68,430 | $68,430 |
Board Members and Trustees
| Name | Title |
|---|---|
| See Schedule O for | Board of Directors |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $2,088
- Investment Income
- $43,965
- Other Revenue
- $11,693
- Change in Net Assets
- $-10,607,956
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $10,558,267 |
| Salaries, Compensation, and Employee Benefits | $82,453 |
| Grants and Similar Amounts Paid | $24,982 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $68,430 | - | - | $68,430 |
| Fees for Services Other | $28,380 | - | - | $28,380 |
| Grants to Domestic Orgs | $24,982 | - | - | $24,982 |
| Fees for Service Investment Mgmnt Fees | - | $24,675 | - | $24,675 |
| Payroll Taxes | $14,023 | - | - | $14,023 |
| Insurance | $6,574 | - | - | $6,574 |
| Fees for Services Accounting | - | $6,349 | - | $6,349 |
| Other Expenses | $3,031 | - | - | $3,031 |
| Office Expenses | - | $394 | - | $394 |
| All Other Expenses | $150 | - | - | $150 |
| Total Functional Expenses | $10,634,284 | $31,418 | $0 | $10,665,702 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Hektoen Institute LLC | Chicago, IL | - | General operating | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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 Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
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 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 2
“The following Board Directors/Officer are employed by Rush University Medical Center: Omar Lateef, Esther Joo (Non-voting Officer), Robert Weinstein MD, and Patricia O'Neil. The following Board Directors are on the Board of Trustees of Rush University Medical Center: Peter C. B. Bynoe and Thomas Lanctot. The following Board Directors are employed by the County of Cook: John P. Daley, Israel Rocha, Jr., and David N. Schwartz MD.”
Form 990, Part VI, Section B, line 11B
“The 990 was reviewed by the Executive Director, Board Treasurer, and the Finance Committee prior to filing. The Finance Committee makes a report to the Board regarding the review of Form 990.”
Form 990, Part VI, Section B, line 12C
“The Organization requires each board director and key employee to complete a questionnaire concerning possible conflicts of interest annually and requests that they update their responses if circumstances change throughout the year.”
Form 990, Part VI, Section C, line 19
“The CORE Foundation makes these documents available upon request.”
Form 990, Page 7, Part VII, Section A:
“The CORE Foundation does not compensate any directors or board officers for board duties. Several board directors are compensated as employees by related organizations, with no compensation allocated to the Foundation. Compensation information of the Foundation's related entities is available at the respective locations. Each officer and director volunteers approximately one hour per week for Foundation business. Name and Board Position Related Entity and relationship John P. Daley County of Cook President Employee Omar Lateef, DO Rush University Medical Center Executive Vice President Employee Israel Rocha, Jr. County of Cook Executive Vice President Employee Thomas Lanctot Rush University Medical Center Vice President and Secretary Trustee Patricia S. O'Neil Rush University Medical Center Treasurer Employee Peter C. B. Bynoe Rush University Medical Center Director Trustee Mildred Williamson None Director None David N. Schwartz, MD County of Cook Director Employee Robert A. Weinstein, MD Rush Univ Medical Center Director Employee County of Cook - Volunteer”
Filing and Contact Details
Filer
- Filer Name
- The CORE Foundation
- EIN
- 36-3991833
- Phone
- 3129425647
- Address
- 2020 W Harrison Street, Chicago, IL 60612
Signing Officer
- Name
- Patricia S O'Neil
- Title
- Treasurer
- Phone
- 3129425647
- Signed
- 2024-04-29
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Patricia S O'Neil
- Formed
- 1994
- Legal Domicile
- Il
- Voting Board Members
- 9
- Independent Board Members
- 3
- Employees
- 0
- Volunteers
- 9
Preparer
- Firm
- Desmond & Ahern Ltd
- Address
- 10827 S Western Avenue, Chicago, IL 60643
- Preparer
- Mel Padillo
- Phone
- 7737794720
Supplemental Narrative
Additional Explanations
Form 990, Part I, Line 5:
“The CORE Foundation leased 1 person who was employed through Rush University Medical Center, a related tax exempt organization (FEIN 36-2174823). 2021 W-2 and payroll tax returns were prepared and issued by Rush.”
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| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 1 | Rush University Medical Center |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 0 | 2020-11-11 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 1 | 2020-11-10 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The following Board Directors/Officer are employed by Rush University Medical Center: Omar Lateef, Esther Joo (Non-voting Officer), Robert Weinstein MD, and Patricia O'Neil. The following Board Directors are on the Board of Trustees of Rush University Medical Center: Peter C. B. Bynoe and Thomas Lanctot. The following Board Directors are employed by the County of Cook: John P. Daley, Israel Rocha, Jr., and David N. Schwartz MD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The 990 was reviewed by the Executive Director, Board Treasurer, and the Finance Committee prior to filing. The Finance Committee makes a report to the Board regarding the review of Form 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Organization requires each board director and key employee to complete a questionnaire concerning possible conflicts of interest annually and requests that they update their responses if circumstances change throughout the year. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The CORE Foundation makes these documents available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The CORE Foundation leased 1 person who was employed through Rush University Medical Center, a related tax exempt organization (FEIN 36-2174823). 2021 W-2 and payroll tax returns were prepared and issued by Rush. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The CORE Foundation does not compensate any directors or board officers for board duties. Several board directors are compensated as employees by related organizations, with no compensation allocated to the Foundation. Compensation information of the Foundation's related entities is available at the respective locations. Each officer and director volunteers approximately one hour per week for Foundation business. Name and Board Position Related Entity and relationship John P. Daley County of Cook President Employee Omar Lateef, DO Rush University Medical Center Executive Vice President Employee Israel Rocha, Jr. County of Cook Executive Vice President Employee Thomas Lanctot Rush University Medical Center Vice President and Secretary Trustee Patricia S. O'Neil Rush University Medical Center Treasurer Employee Peter C. B. Bynoe Rush University Medical Center Director Trustee Mildred Williamson None Director None David N. Schwartz, MD County of Cook Director Employee Robert A. Weinstein, MD Rush Univ Medical Center Director Employee County of Cook - Volunteer |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part I, Line 5: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Page 7, Part VII, Section A: |
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| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
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