Civic Intelligence

Rochester Community Schools Foundation

990 • Fiscal year 2014 • EIN 38-3269615

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 10, 2015

Organization ProfileWWW.ROCHESTER.K12.MI.US
501 West University DriveRochester Hls, MI 48307

(248) 726-3190

Siviq Scores

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

Liabilities / Assets

25th percentile

0.01x

Higher debt load relative to assets than 25% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

28th percentile

0.03x

Higher debt load relative to revenue than 28% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

71st percentile

12%

Higher net margin than 71% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

38th percentile

$20,811

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

73rd percentile

12%

Faster asset growth than 73% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

34th percentile

-1.9%

Faster revenue growth than 34% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets25th percentile

Assets

Up

$1,632,419

Up $168,572 (+12%) from 2013

Net Assets

Up

$1,613,844

Up $185,496 (+13%) from 2013

Liabilities

Down

$18,575

Down $16,924 (-48%) from 2013

Revenue And Expenses
Liabilities / Revenue28th percentileNet Margin71st percentile

Revenue

Down

$598,824

Down $11,669 (-1.9%) from 2013

Expenses

Down

$525,987

Down $61,709 (-11%) from 2013

Net Income

Up

$72,837

Up $50,040 (+220%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth73rd percentile

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

$3.0M$2.0M$1.0M$0Assets 2012: $1,376,308Liabilities 2012: $40,497Net Assets 2012: $1,335,8112012Assets 2013: $1,463,847Liabilities 2013: $35,499Net Assets 2013: $1,428,3482013Assets 2014: $1,632,419Liabilities 2014: $18,575Net Assets 2014: $1,613,8442014Assets 2015: $1,686,932Liabilities 2015: $20,412Net Assets 2015: $1,666,5202015Assets 2016: $1,940,853Liabilities 2016: $280,266Net Assets 2016: $1,660,5872016Assets 2017: $1,559,241Liabilities 2017: $15,137Net Assets 2017: $1,544,1042017Assets 2018: $2,015,296Liabilities 2018: $298,076Net Assets 2018: $1,717,2202018Assets 2019: $1,866,989Liabilities 2019: $184,400Net Assets 2019: $1,682,5892019Assets 2020: $1,984,505Liabilities 2020: $101,346Net Assets 2020: $1,883,1592020Assets 2021: $2,269,950Liabilities 2021: $83,090Net Assets 2021: $2,186,8602021Assets 2022: $2,097,398Liabilities 2022: $111,018Net Assets 2022: $1,986,3802022Assets 2023: $2,314,233Liabilities 2023: $77,490Net Assets 2023: $2,236,7432023Assets 2024: $2,621,891Liabilities 2024: $155,688Net Assets 2024: $2,466,2032024

Highlighted filing

2014

Assets$1,632,419
Liabilities$18,575
Net Assets$1,613,844
Open 2014 Filing

Operations Trend

Revenue Growth34th percentile

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

$1.0M$500K$0-$500KRevenue 2012: $614,046Expenses 2012: $556,335Net Income 2012: $57,7112012Revenue 2013: $610,493Expenses 2013: $587,696Net Income 2013: $22,7972013Revenue 2014: $598,824Expenses 2014: $525,987Net Income 2014: $72,8372014Revenue 2015: $701,781Expenses 2015: $631,847Net Income 2015: $69,9342015Revenue 2016: $684,058Expenses 2016: $650,457Net Income 2016: $33,6012016Revenue 2017: $386,069Expenses 2017: $591,595Net Income 2017: -$205,5262017Revenue 2018: $421,984Expenses 2018: $299,331Net Income 2018: $122,6532018Revenue 2019: $298,407Expenses 2019: $376,429Net Income 2019: -$78,0222019Revenue 2020: $293,703Expenses 2020: $117,560Net Income 2020: $176,1432020Revenue 2021: $314,797Expenses 2021: $249,756Net Income 2021: $65,0412021Revenue 2022: $317,249Expenses 2022: $213,896Net Income 2022: $103,3532022Revenue 2023: $365,026Expenses 2023: $203,111Net Income 2023: $161,9152023Revenue 2024: $457,800Expenses 2024: $390,469Net Income 2024: $67,3312024

Highlighted filing

2014

Revenue$598,824
Expenses$525,987
Net Income$72,837
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 10, 2015
Return Version
2013v4.0
Gross Receipts
$611,260
Mission and Program Overview

Mission

The mission of the rochester community schools foundation is to support and advance learning for all students by obtaining contributions for academics, arts, and athletics.

To support and advance learning for all students by obtaining contributions for academics, arts, and athletics.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,428,348$1,613,844▲ $185,496
Investments in Publicly Traded Securities$1,053,475$1,314,203▲ $260,728
Savings and Temporary Cash Investments$359,235$296,938▼ $62,297
Investments Other Securities$51,037$10,138▼ $40,899
Prepaid Expenses and Deferred Charges$100$100→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,463,847$1,632,419▲ $168,572
Other Assets Total$0$11,040▲ $11,040
Liabilities
Accounts Payable and Accrued Expenses$7,784$18,311▲ $10,527
Other Liabilities$27,715$264▼ $27,451
Total Liabilities$35,499$18,575▼ $16,924
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,428,348$1,613,844▲ $185,496
Total Liabilities and Net Assets / Fund Balance$1,463,847$1,632,419▲ $168,572

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$469,293-▲ $80,727-$538,051
2013$439,025-▲ $55,614-$469,293
2012$448,285-▲ $1,845-$439,025
2011$351,613$40,000▲ $65,928-$448,285
2010$350,376-▲ $15,902-$351,613
Compensation and Service Providers
Top Officer Pay38th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Debra HartmanBoard Member, ManagerPT$20,811$20,811

Board Members and Trustees

NameTitle
Robert M JustinBoard Member, Chair
Glenn GouldeyBoard Member, Vice Chair
Barbara CenkoBoard Member
Barbara M FornasieroBoard Member
Brian S KirkseyBoard Member
Christine M H WeemhoffBoard Member
Irene E ConnorsBoard Member
Jennifer BerkwickBoard Member
Kathleen Taylor ConnollyBoard Member
Maureen Donohue KraussBoard Member
Michael BehrmannBoard Member
Michael J WebberBoard Member
Marlene HemmerlingBoard Member, Secretary
Dr Robert ShanerBoard Member, Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$512,054
Program Service Revenue
$0
Investment Income
$44,076
Other Revenue
$42,694
All Other Contributions
$512,054
Change in Net Assets
$72,837

Audited Revenue Reconciliation

Revenue per Audited Statements
$598,824
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$244,632
Total Revenue per Audited Statements
$843,456
Total Revenue per Form 990
$598,824
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$278,941
Grants and Similar Amounts Paid$247,046
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$247,046--$247,046
Office Expenses$9,240$2,805-$12,045
Fees for Service Investment Mgmnt Fees-$10,516-$10,516
All Other Expenses$10,001--$10,001
Fees for Services Accounting-$7,500-$7,500
Other Expenses$6,980--$6,980
Fees for Services Other$6,707--$6,707
Total Functional Expenses$505,166$20,821$0$525,987

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$657,960
Expenses per Audited Statements$525,987
Total Expenses per Form 990$525,987
Expenses Not Reported on Form 990$131,973
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
38-6003042--Assistance With Expenditures Associated With the Educational Programs Related to the School Destrict$247,046
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$51,612
Fundraising Direct Expenses$12,436
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$32,606$32,606$12,436$20,170
Event 2$2,850$2,850-$2,850
Total Events$51,612$51,612$12,436$39,176
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Other Governmental Unit$264
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 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

“The members of the rochester community schools foundation will be the trustees of the rochester community schools board of education.”

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

“The members (trustees of the rochester community schools board of education) shall have the responsibility to elect the foundation's board of directors and the executive director.”

Form 990, Part VI, Section B, Line 11

“Prior to the completion of the return the tax preparer, manager, budget director and accountant review and discuss the answers and amounts on the return. Upon completion of the return the manager and budget director review the completed return. It is then signed and sent in by the manager.”

Form 990, Part VI, Section C, Line 19

“The financial statements of the entity are available on the website. Governing documents and conflict of interest policy are available upon request.”

Filing and Contact Details

Filer

EIN
38-3269615
Phone
2487263190

Signing Officer

Name
Robert M Justin
Title
President
Phone
2487263190
Signed
2015-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert M Justin
Formed
1995
Legal Domicile
Mi
Voting Board Members
19
Independent Board Members
18
Employees
0
Volunteers
0

Preparer

Preparer
Mark a Irwin CPA
Phone
2486595300
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The organization did not change either it's oversight process or selection process during the tax year ended june 30, 2014.”

Financial Statement Notes

PART V, LINE 4:

“The intended uses of endowed funds are: 1. To provide scholarships to students, 2. To provide resources for performing arts auditoriums, 3. Provide an annual enrichment assembly, 4. Provide support for at-risk students, and 5. Provide help to the alternative center for education.”

PART X, LINE 2:

“The organization's audited financial statements for the year ended june 30, 2014 do not include a footnote regarding the organization's liability for uncertain tax positions under fin 48.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Reduction for direct expenses on special events donation of services”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Reduction for direct expenses on special events donation of services”

Raw XML AppendixShowing 400 of 531 raw XML fields

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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IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE MISSION OF THE ROCHESTER COMMUNITY SCHOOLS FOUNDATION IS TO SUPPORT AND ADVANCE LEARNING FOR ALL STUDENTS BY OBTAINING CONTRIBUTIONS FOR ACADEMICS, ARTS, AND ATHLETICS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01428348
IRS990/NetAssetsOrFundBalancesEOYAmt01613844
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt039176
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt039176
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0112659
IRS990/NoncashContributionsAmt09240
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02805
IRS990/OfficeExpensesGrp/ProgramServicesAmt09240
IRS990/OfficeExpensesGrp/TotalAmt012045
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt011040
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1FOOD SERVICES
IRS990/OtherExpensesGrp/Desc2INSTRUCTIONAL SERVICES
IRS990/OtherExpensesGrp/Desc3EQUIPMENT SUPPLES
IRS990/OtherExpensesGrp/ProgramServicesAmt0192892
IRS990/OtherExpensesGrp/ProgramServicesAmt116607
IRS990/OtherExpensesGrp/ProgramServicesAmt215693
IRS990/OtherExpensesGrp/ProgramServicesAmt36980
IRS990/OtherExpensesGrp/TotalAmt0192892
IRS990/OtherExpensesGrp/TotalAmt116607
IRS990/OtherExpensesGrp/TotalAmt215693
IRS990/OtherExpensesGrp/TotalAmt36980
IRS990/OtherLiabilitiesGrp/BOYAmt027715
IRS990/OtherLiabilitiesGrp/EOYAmt0264
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0VARIOUS FEES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03518
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03518
IRS990/OtherRevenueTotalAmt03518
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0100
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0100
IRS990/PrincipalOfficerNm0ROBERT M JUSTIN
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0540031
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0306326
IRS990/PYInvestmentIncomeAmt036214
IRS990/PYOtherExpensesAmt0281370
IRS990/PYOtherRevenueAmt034248
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt022797
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0587696
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0610493
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/ReconcilationRevenueExpnssAmt072837
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01428348
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01613844
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0359235
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0296938
IRS990ScheduleA/GovernmentalUnitInd0X
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
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.43310
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt04014
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0469293
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0538051
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt07955
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt080727
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt03738
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0439025
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0469293
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt021608
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt055614
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt03533
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0448285
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0439025
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt07572
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01845
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt03181
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0351613
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt040000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0448285
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt06075
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt065928
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0350376
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0351613
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt014665
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt015902
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt0131973
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0525987
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0112659
IRS990ScheduleD/OtherExpensesIncludedAmt0131973
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0264
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO OTHER GOVERNMENTAL UNIT
IRS990ScheduleD/OtherRevenueAmt0131973
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.56690
IRS990ScheduleD/RevenueNotReportedAmt0244632
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0598824
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTENDED USES OF ENDOWED FUNDS ARE: 1. TO PROVIDE SCHOLARSHIPS TO STUDENTS, 2. TO PROVIDE RESOURCES FOR PERFORMING ARTS AUDITORIUMS, 3. PROVIDE AN ANNUAL ENRICHMENT ASSEMBLY, 4. PROVIDE SUPPORT FOR AT-RISK STUDENTS, AND 5. PROVIDE HELP TO THE ALTERNATIVE CENTER FOR EDUCATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2014 DO NOT INCLUDE A FOOTNOTE REGARDING THE ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2REDUCTION FOR DIRECT EXPENSES ON SPECIAL EVENTS DONATION OF SERVICES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3REDUCTION FOR DIRECT EXPENSES ON SPECIAL EVENTS DONATION OF SERVICES
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0525987
IRS990ScheduleD/TotalLiabilityAmt0264
IRS990ScheduleD/TotalRevenuePerForm990Amt0598824
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0843456
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0657960
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt012436
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt032606
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt02850
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt016156
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt051612
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt032606
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt02850
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt016156
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt051612
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0HOMETOWN HUSTLE
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0ORNAMENTS
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt039176
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt012436
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt012436
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt03
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/StatesWhereGamingConductedCd0MI
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0247046
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0ASSISTANCE WITH EXPENDITURES ASSOCIATED WITH THE EDUCATIONAL PROGRAMS RELATED TO THE SCHOOL DESTRICT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10ROCHESTER COMMUNITY SCHOOLS
IRS990ScheduleI/RecipientTable/RecipientEIN0386003042
IRS990ScheduleI/RecipientTable/USAddress/AddressLine10501 W UNIVERSITY DRIVE
IRS990ScheduleI/RecipientTable/USAddress/City0ROCHESTER
IRS990ScheduleI/RecipientTable/USAddress/State0MI
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode048307
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0AFTER A SCHOOL OR GROUP IS AWARDED A GRANT IT IS ENTERED IN THE BUDGET AREA OF THE GENERAL LEDGER. AS EXPENDITURES ARE INCURRED THEY ARE ENTERED INTO THE GENERAL LEDGER. QUARTERLY THE EXPENDITURES ARE COMPARED TO THE AWARDS AND REVIEWED FOR AMOUNT AND APPROPRIATENESS. AFTER REVIEW THEY ARE FORWARDED TO THE FINANCE COMMITTEE WHICH REVIEWS AND APPROVES THE TRANSFER OF FUNDS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,632,419
Liabilities
$18,575
Net assets
$1,613,844
Revenue
$598,824
Expenses
$525,987
Net income
$72,837
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.62$0.16$2.47$0.46$0.39$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.31$0.08$2.24$0.37$0.20$0.16
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.10$0.11$1.99$0.32$0.21$0.10
2021Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.27$0.08$2.19$0.31$0.25$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.98$0.10$1.88$0.29$0.12$0.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.87$0.18$1.68$0.30$0.38$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.02$0.30$1.72$0.42$0.30$0.12
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.56$0.02$1.54$0.39$0.59$0.21
2016Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.94$0.28$1.66$0.68$0.65$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.69$0.02$1.67$0.70$0.63$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.63$0.02$1.61$0.60$0.53$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.04$1.43$0.61$0.59$0.02
2012Summary only. Only limited summary data is available for this year.$1.38$0.04$1.34$0.61$0.56$0.06