Civic Intelligence

Roi Fund Inc

990 • Fiscal year 2019 • EIN 47-5538183

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 16, 2020

Organization ProfileN/A
8200 Roberts Drive No 22Atlanta, GA 30350

(678) 892-1200

Siviq Scores

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

Liabilities / Assets

9th percentile

0.00x

Higher debt load relative to assets than 9% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

43rd percentile

0.17x

Higher debt load relative to revenue than 43% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

2nd percentile

-185%

Higher net margin than 2% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

28th percentile

$119,611

Higher top officer pay than 28% of similar nonprofits.

Top officer pay equals 39.8% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

54th percentile

4.8%

Faster asset growth than 54% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets9th percentile

Assets

Up

$17,993,782

Up $829,833 (+4.8%) from 2018

Net Assets

Up

$17,943,782

Up $829,833 (+4.8%) from 2018

Liabilities

Flat

$50,000

Flat from 2018

Revenue And Expenses
Liabilities / Revenue43rd percentileNet Margin2nd percentile

Revenue

Up

$300,333

Up $984,740 (+144%) from 2018

Expenses

Down

$854,818

Down $690,910 (-45%) from 2018

Net Income

Up

-$554,485

Up $1,675,650 (+75%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth54th percentile

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

$30M$20M$10M$0Assets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015Assets 2016: $22,175,190Liabilities 2016: $15,000Net Assets 2016: $22,160,1902016Assets 2017: $20,078,743Liabilities 2017: $0Net Assets 2017: $20,078,7432017Assets 2018: $17,163,949Liabilities 2018: $50,000Net Assets 2018: $17,113,9492018Assets 2019: $17,993,782Liabilities 2019: $50,000Net Assets 2019: $17,943,7822019Assets 2020: $17,699,380Liabilities 2020: $25,301Net Assets 2020: $17,674,0792020Assets 2021: $18,425,847Liabilities 2021: $0Net Assets 2021: $18,425,8472021Assets 2022: $16,089,739Liabilities 2022: $200,000Net Assets 2022: $15,889,7392022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2019

Assets$17,993,782
Liabilities$50,000
Net Assets$17,943,782
Open 2019 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$30M$20M$10M$0-$10M-$20MRevenue 2015: $0Expenses 2015: $0Net Income 2015: $02015Revenue 2016: $22,300,456Expenses 2016: $239,709Net Income 2016: $22,060,7472016Revenue 2017: $304,310Expenses 2017: $921,146Net Income 2017: -$616,8362017Revenue 2018: -$684,407Expenses 2018: $1,545,728Net Income 2018: -$2,230,1352018Revenue 2019: $300,333Expenses 2019: $854,818Net Income 2019: -$554,4852019Revenue 2020: $264,337Expenses 2020: $1,173,792Net Income 2020: -$909,4552020Revenue 2021: $353,334Expenses 2021: $620,692Net Income 2021: -$267,3582021Revenue 2022: $209,578Expenses 2022: $902,265Net Income 2022: -$692,6872022Revenue 2023: $0Expenses 2023: $15,889,739Net Income 2023: -$15,889,7392023

Highlighted filing

2019

Revenue$300,333
Expenses$854,818
Net Income-$554,485
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.1
Gross Receipts
$3,189,806
Mission and Program Overview

Mission

To carry out the purposes of the community foundation for greater atlanta, inc.

Roi fund is a supporting organization of the community foundation of greater atlanta, one of the largest community foundations in the us. Roi fund will carry out its exempt charitable purposes and functions by making grants to public charities supported by the community foundation for greater atlanta.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$10,268,943$9,727,536▼ $541,407
Investments Other Securities$5,751,621$6,713,175▲ $961,554
Savings and Temporary Cash Investments$139,081$544,226▲ $405,145
Total Assets$17,163,949$17,993,782▲ $829,833
Other Assets Total$1,004,304$1,008,845▲ $4,541
Liabilities
Grants Payable$50,000$50,000→ $0
Total Liabilities$50,000$50,000→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$17,113,949$17,943,782▲ $829,833
Total Net Assets Fund Balance$17,113,949$17,943,782▲ $829,833
Total Liabilities and Net Assets / Fund Balance$17,163,949$17,993,782▲ $829,833

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,008,845--
Other Securities$2,802,292--
Compensation and Service Providers
Top Officer Pay28th percentile

Employees

NameTitleOtherTotal
Belinda BradyDirector$119,611$119,611
Barrett Coker KriseDirector$81,979$81,979

Board Members and Trustees

NameTitle
Millard ChoatePresident
Robert KennedyDirector
Susan ChoateDirector
Alex HertzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$294,993
Other Revenue
$5,340
Change in Net Assets
$-554,485

Audited Revenue Reconciliation

Revenue per Audited Statements
$300,333
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,384,318
Total Revenue per Audited Statements
$1,684,651
Total Revenue per Form 990
$300,333
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$697,000
Other Expenses$157,818
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$697,000--$697,000
Fees for Services Management-$91,410-$91,410
Fees for Services Accounting-$15,535-$15,535
Other Expenses-$5,097-$5,097
Total Functional Expenses$697,000$157,818$0$854,818

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$854,818
Total Expenses per Audited Statements$854,818
Total Expenses per Form 990$854,818
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Community Foundation for Greater AtlantaAtlanta, GA501 (c)(3)Program Support$697,000
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
Audit committee
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
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Millard and susan choate have a family relationship.”

Form 990, Part VI, Section A, Line 3

“The organization delegated management duties to the community foundation for greater atlanta, inc.”

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

“The draft version of form 990 is reviewed by the entire board for comment and question prior to filing.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Roi Fund Inc
EIN
47-5538183
Phone
6788921200
Address
8200 ROBERTS DRIVE NO 22, ATLANTA, GA 30350

Signing Officer

Name
Alex Hertz
Title
Treasurer
Phone
6788921200
Signed
2020-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alex Hertz
Formed
2015
Legal Domicile
Ga
Voting Board Members
5
Independent Board Members
3
Employees
0
Volunteers
5

Preparer

Firm
Mauldin & Jenkins LLC
Address
200 GALLERIA PKWY SE STE 1700, ATLANTA, GA 30339-5946
Preparer
Mary Jo Alexander
Phone
7709558600
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in value of csv 114,708.”

Form 990 Part XII Line 2C

“The prior year auditors continued to provide auditing services for the current year. There have been no changes to the audit or financial statement oversight process.”

Financial Statement Notes

PART X, LINE 2:

“The fund is exempt from federal income tax under sections 501(c)(3) and 509(a)(3) of the irc. The fund qualifies as an exempt public foundation. The fund follows fasb's guidance for accounting for uncertainty in income tax (asc 740, accounting for uncertainty in income taxes), which creates a single model to address uncertain tax positions and clarifies the accounting for income taxes by prescribing a "more likely than not" minimum recognition threshold that a tax position is required to meet before being recognized in the financial statements. Under the requirements, tax-exempt organizations may be required to record an obligation as the result of a tax position they have historically taken on various tax exposure items. Management believes any liability resulting from taxing authorities imposing additional income taxes from activities deemed to be unrelated to the fund's tax-exempt status would not have a material effect on the fund's financial statements. At december 31, 2019 and 2018, no liabilities were recorded for uncertain tax positions.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Change in value of csv 114,708.”

Raw XML AppendixShowing 400 of 416 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FUND IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTIONS 501(C)(3) AND 509(A)(3) OF THE IRC. THE FUND QUALIFIES AS AN EXEMPT PUBLIC FOUNDATION. THE FUND FOLLOWS FASB'S GUIDANCE FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAX (ASC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES), WHICH CREATES A SINGLE MODEL TO ADDRESS UNCERTAIN TAX POSITIONS AND CLARIFIES THE ACCOUNTING FOR INCOME TAXES BY PRESCRIBING A "MORE LIKELY THAN NOT" MINIMUM RECOGNITION THRESHOLD THAT A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. UNDER THE REQUIREMENTS, TAX-EXEMPT ORGANIZATIONS MAY BE REQUIRED TO RECORD AN OBLIGATION AS THE RESULT OF A TAX POSITION THEY HAVE HISTORICALLY TAKEN ON VARIOUS TAX EXPOSURE ITEMS. MANAGEMENT BELIEVES ANY LIABILITY RESULTING FROM TAXING AUTHORITIES IMPOSING ADDITIONAL INCOME TAXES FROM ACTIVITIES DEEMED TO BE UNRELATED TO THE FUND'S TAX-EXEMPT STATUS WOULD NOT HAVE A MATERIAL EFFECT ON THE FUND'S FINANCIAL STATEMENTS. AT DECEMBER 31, 2019 AND 2018, NO LIABILITIES WERE RECORDED FOR UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CHANGE IN VALUE OF CSV 114,708.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt01008845
IRS990ScheduleD/TotalBookValueSecuritiesAmt06713175
IRS990ScheduleD/TotalExpensesPerForm990Amt0854818
IRS990ScheduleD/TotalRevenuePerForm990Amt0300333
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01684651
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0854818
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt0697000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501 (C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0PROGRAM SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0COMMUNITY FOUNDATION FOR GREATER ATLANTA
IRS990ScheduleI/RecipientTable/RecipientEIN0581344646
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0191 PEACHTREE STREET SUITE 1000
IRS990ScheduleI/RecipientTable/USAddress/CityNm0ATLANTA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0GA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd030303
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MILLARD AND SUSAN CHOATE HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DELEGATED MANAGEMENT DUTIES TO THE COMMUNITY FOUNDATION FOR GREATER ATLANTA, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DRAFT VERSION OF FORM 990 IS REVIEWED BY THE ENTIRE BOARD FOR COMMENT AND QUESTION PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CHANGE IN VALUE OF CSV 114,708.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PRIOR YEAR AUDITORS CONTINUED TO PROVIDE AUDITING SERVICES FOR THE CURRENT YEAR. THERE HAVE BEEN NO CHANGES TO THE AUDIT OR FINANCIAL STATEMENT OVERSIGHT PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990 PART XII LINE 2C
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
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IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0THE COMMUNITY FOUNDATION FOR GREATER ATL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0581344646
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0STRENGTHEN THE COMMUNITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
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IRS990/SchoolOperatingInd00
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IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0697000
IRS990/TotalFunctionalExpensesGrp/TotalAmt0854818
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IRS990/TotalProgramServiceExpensesAmt0697000
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0300333
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0300333
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
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IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
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ReturnHeader/FilingSecurityInformation/IPDt02020-11-16

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$17,993,782
Liabilities
$50,000
Net assets
$17,943,782
Revenue
$300,333
Expenses
$854,818
Net income
-$554,485
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$15.9$15.9
2022Detailed filing. Detailed filing data is available for this year.$16.1$0.20$15.9$0.21$0.90$0.69
2021Detailed filing. Detailed filing data is available for this year.$18.4$0.00$18.4$0.35$0.62$0.27
2020Detailed filing. Detailed filing data is available for this year.$17.7$0.03$17.7$0.26$1.17$0.91
2019Detailed filing. Detailed filing data is available for this year.$18.0$0.05$17.9$0.30$0.85$0.55
2018Detailed filing. Detailed filing data is available for this year.$17.2$0.05$17.1$0.68$1.55$2.23
2017Detailed filing. Detailed filing data is available for this year.$20.1$0.00$20.1$0.30$0.92$0.62
2016Detailed filing. Detailed filing data is available for this year.$22.2$0.02$22.2$22.3$0.24$22.1
2015Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00