Civic Intelligence

Rochester University

990EZ • Fiscal year 2019 • EIN 47-2979975

Jul 01, 2018 to Jun 30, 2019 • Filed on Feb 11, 2021

Organization ProfileN/A
4040 Barranca Pkwy 270Irvine, CA 92604

(949) 617-2006

Siviq Scores

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

Liabilities / Assets

97th percentile

2.10x

Higher debt load relative to assets than 97% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

73rd percentile

0.03x

Higher debt load relative to revenue than 73% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

21st percentile

-12%

Higher net margin than 21% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Balance Sheet
Liabilities / Assets97th percentile

Assets

$892

No earlier filing loaded for comparison.

Net Assets

-$977

No earlier filing loaded for comparison.

Liabilities

$1,869

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin21st percentile

Revenue

$69,882

No earlier filing loaded for comparison.

Expenses

$78,525

No earlier filing loaded for comparison.

Net Income

-$8,643

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$1.5M$1.0M$500K$0-$500KAssets 2019: $892Liabilities 2019: $1,869Net Assets 2019: -$9772019Assets 2020: $16,512Liabilities 2020: $38,011Net Assets 2020: -$21,4992020Assets 2021: $63,669Liabilities 2021: $0Net Assets 2021: $63,6692021Assets 2022: $536,790Liabilities 2022: $5,223Net Assets 2022: $531,5672022Assets 2023: $1,010,350Liabilities 2023: $8,722Net Assets 2023: $1,001,6282023Assets 2024: $1,166,341Liabilities 2024: $271,482Net Assets 2024: $894,8592024

Highlighted filing

2019

Assets$892
Liabilities$1,869
Net Assets-$977
Open 2019 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$1.5M$1.0M$500K$0-$500KRevenue 2019: $69,882Expenses 2019: $78,525Net Income 2019: -$8,6432019Revenue 2020: $79,784Expenses 2020: $69,879Net Income 2020: $9,9052020Revenue 2021: $450,000Expenses 2021: $363,354Net Income 2021: $86,6462021Revenue 2022: $1,119,603Expenses 2022: $639,905Net Income 2022: $479,6982022Revenue 2023: $1,339,788Expenses 2023: $869,726Net Income 2023: $470,0622023Revenue 2024: $908,446Expenses 2024: $981,533Net Income 2024: -$73,0872024

Highlighted filing

2019

Revenue$69,882
Expenses$78,525
Net Income-$8,643
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Feb 11, 2021
Return Version
2018v3.2
Gross Receipts
$69,882
Mission and Program Overview

Mission

To provide religious education programs and to continue to development of religious educations

Program Services

DescriptionGrantsExpenses
TO PROVIDE RELIGIOUS EDUCATION PROGRAMS AND TO CONTINUE TO DEVELOPMENT OF RELIGIOUS EDUCATIONS-$78,525
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
NOAH AOIPresident-$0--
SARA ANNE JOHNSTONCFO-$0--
Filing and Contact Details

Filer

Filer Name
Rochester University
EIN
47-2979975
Phone
9496172006
Address
4040 BARRANCA PKWY 270, IRVINE, CA 92604

Signing Officer

Name
Noah Aoi
Title
President
Phone
9496172006
Signed
2021-02-11

Preparer

Firm
Paul S Joo CPA
Address
12966 EUCLID STREET SUITE 210, GARDEN GROVE, CA 92840
Preparer
Paul S Joo CPA
Phone
7145371200
Supplemental Narrative

Additional Explanations

Form 990-ez, Page 1, Item B

“Gross receipts for orginal report was under reported. Thus, this amended return include correct gross receipt per irs code.”

Form 990-ez, Part I, Line 16

“Expenses advertising and promotion 2,844 office 7,487 bank charges 484 rent 24,000 utilities 153 total 34,968”

Form 990-ez, Part I, Line 20

“Prior year adjustment 2,271”

Form 990-ez, Part II, Line 26

“Payroll tax payable 0 1,869”

Form 990-ez, Part III

“To provide religious education programs and to continue to development of religious educations”

Raw XML Appendix128 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/AmendedReturnInd0X
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0NOAH AOI
IRS990EZ/BooksInCareOfDetail/PhoneNum09496172006
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt04040 BARRANCA PKWY 270
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0IRVINE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd092604
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt05395
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0892
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt032142
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-8643
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0400
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt05395
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0892
IRS990EZ/GrossReceiptsAmt069882
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt05395
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-977
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt05395
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-977
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0NOAH AOI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SARA ANNE JOHNSTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1CFO
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt02271
IRS990EZ/OtherExpensesTotalAmt034968
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE RELIGIOUS EDUCATION PROGRAMS AND TO CONTINUE TO DEVELOPMENT OF RELIGIOUS EDUCATIONS
IRS990EZ/ProgramServiceRevenueAmt037740
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE RELIGIOUS EDUCATION PROGRAMS AND TO CONTINUE TO DEVELOPMENT OF RELIGIOUS EDUCATIONS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt078525
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt043157
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01869
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt078525
IRS990EZ/TotalProgramServiceExpensesAmt078525
IRS990EZ/TotalRevenueAmt069882
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GROSS RECEIPTS FOR ORGINAL REPORT WAS UNDER REPORTED. THUS, THIS AMENDED RETURN INCLUDE CORRECT GROSS RECEIPT PER IRS CODE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES ADVERTISING AND PROMOTION 2,844 OFFICE 7,487 BANK CHARGES 484 RENT 24,000 UTILITIES 153 TOTAL 34,968
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRIOR YEAR ADJUSTMENT 2,271
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PAYROLL TAX PAYABLE 0 1,869
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TO PROVIDE RELIGIOUS EDUCATION PROGRAMS AND TO CONTINUE TO DEVELOPMENT OF RELIGIOUS EDUCATIONS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PAGE 1, ITEM B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0NOAH AOI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09496172006
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-02-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROCHESTER UNIVERSITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0A CA NON PROFIT RELIGIOUS CORP
ReturnHeader/Filer/BusinessNameControlTxt0ROCH
ReturnHeader/Filer/EIN0472979975
ReturnHeader/Filer/PhoneNum09496172006
ReturnHeader/Filer/USAddress/AddressLine1Txt04040 BARRANCA PKWY 270
ReturnHeader/Filer/USAddress/CityNm0IRVINE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092604
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0204259760
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PAUL S JOO CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt012966 EUCLID STREET SUITE 210
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GARDEN GROVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092840
ReturnHeader/PreparerPersonGrp/PhoneNum07145371200
ReturnHeader/PreparerPersonGrp/PreparationDt02021-02-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAUL S JOO CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-02-22T17:37:37-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$892
Liabilities
$1,869
Net assets
-$977
Revenue
$69,882
Expenses
$78,525
Net income
-$8,643
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.17$0.27$0.89$0.91$0.98$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.01$0.01$1.00$1.34$0.87$0.47
2022Detailed filing. Detailed filing data is available for this year.$0.54$0.01$0.53$1.12$0.64$0.48
2021Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$0.45$0.36$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.02$0.04$0.02$0.08$0.07$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.07$0.08$0.01