Civic Intelligence

Upper Keys Rotary Foundation Inc.

990 • Fiscal year 2017 • EIN 65-0385528

Jul 01, 2016 to Jun 30, 2017 • Filed on Jan 24, 2018

P O Box 1514Tavernier, FL 33070

(305) 451-3464

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.70x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

94th percentile

0.78x

Higher debt load relative to revenue than 94% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

62nd percentile

9.3%

Higher net margin than 62% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

61st percentile

9.1%

Faster asset growth than 61% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

43rd percentile

-2.7%

Faster revenue growth than 43% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$243,963

Up $20,441 (+9.1%) from 2016

Net Assets

Up

$72,915

Up $20,325 (+39%) from 2016

Liabilities

Up

$171,048

Up $116 (+0.1%) from 2016

Revenue

Down

$218,225

Down $6,075 (-2.7%) from 2016

Expenses

Down

$197,900

Down $652 (-0.3%) from 2016

Net Income

Down

$20,325

Down $5,423 (-21%) from 2016

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $153,698Liabilities 2011: $117,092Net Assets 2011: $36,6062011Assets 2012: $134,626Liabilities 2012: $119,152Net Assets 2012: $15,4742012Assets 2013: $130,435Liabilities 2013: $112,034Net Assets 2013: $18,4012013Assets 2014: $134,177Liabilities 2014: $105,513Net Assets 2014: $28,6642014Assets 2016: $223,522Liabilities 2016: $170,932Net Assets 2016: $52,5902016Assets 2017: $243,963Liabilities 2017: $171,048Net Assets 2017: $72,9152017Assets 2018: $282,474Liabilities 2018: $187,979Net Assets 2018: $94,4952018Assets 2019: $297,919Liabilities 2019: $171,797Net Assets 2019: $126,1222019Assets 2020: $355,695Liabilities 2020: $206,905Net Assets 2020: $148,7902020Assets 2021: $283,553Liabilities 2021: $161,562Net Assets 2021: $121,9912021Assets 2022: $375,864Liabilities 2022: $237,397Net Assets 2022: $138,4672022Assets 2023: $351,946Liabilities 2023: $209,424Net Assets 2023: $142,5222023Assets 2024: $315,582Liabilities 2024: $124,496Net Assets 2024: $191,0862024Assets 2025: $348,548Liabilities 2025: $87,651Net Assets 2025: $260,8972025

Highlighted filing

2017

Assets$243,963
Liabilities$171,048
Net Assets$72,915

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $248,5132011Expenses 2012: $273,9392012Expenses 2013: $258,5882013Revenue 2014: $339,980Expenses 2014: $329,717Net Income 2014: $10,2632014Revenue 2016: $224,300Expenses 2016: $198,552Net Income 2016: $25,7482016Revenue 2017: $218,225Expenses 2017: $197,900Net Income 2017: $20,3252017Revenue 2018: $266,242Expenses 2018: $244,662Net Income 2018: $21,5802018Revenue 2019: $234,706Expenses 2019: $203,079Net Income 2019: $31,6272019Revenue 2020: $400,826Expenses 2020: $378,158Net Income 2020: $22,6682020Revenue 2021: $129,617Expenses 2021: $156,418Net Income 2021: -$26,8012021Revenue 2022: $349,274Expenses 2022: $319,692Net Income 2022: $29,5822022Revenue 2023: $313,630Expenses 2023: $309,575Net Income 2023: $4,0552023Revenue 2024: $340,004Expenses 2024: $291,440Net Income 2024: $48,5642024Revenue 2025: $396,641Expenses 2025: $326,830Net Income 2025: $69,8112025

Highlighted filing

2017

Revenue$218,225
Expenses$197,900
Net Income$20,325
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Jan 24, 2018
Return Version
2016v3.0
Gross Receipts
$331,864
Mission and Program Overview

Mission

To raise and distribute scholarships

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$121,011$127,668▲ $6,657
Savings and Temporary Cash Investments$90,486$95,268▲ $4,782
Rtn Earn Endowment Incm Other Fnds$52,590$72,915▲ $20,325
Accounts Receivable-$6,000-
Land, Buildings, and Equipment, Net$3,086$5,336▲ $2,250
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$223,522$243,963▲ $20,441
Other Assets Total$8,939$9,691▲ $752
Liabilities
Other Liabilities$152,630$148,747▼ $3,883
Deferred Revenue$18,302$22,301▲ $3,999
Total Liabilities$170,932$171,048▲ $116
Net Assets / Fund Balance
Total Net Assets Fund Balance$52,590$72,915▲ $20,325
Total Liabilities and Net Assets / Fund Balance$223,522$243,963▲ $20,441

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,678$12,842$17,520
Other Land Buildings$658$1,142$1,800
Compensation and Service Providers

Board Members and Trustees

NameTitle
Chris TrentinePast President
Frank DerflerPresident
Jill Miranda BakerPresident Elect
Bette BrownDirector
Bruce WilliamsDirector
Don HortonDirector
Joe Roth IiiDirector
John GallantDirector
Lesli WojteckiDirector
Mary WilliamsDirector
Nicole KrausDirector
Peter IhrigDirector
Rob StoberDirector
Marlo DemossSecretary
Terry AbelSgt at Arms
Judith CooleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$27,865
Program Service Revenue
$0
Investment Income
$203
Other Revenue
$190,157
All Other Contributions
$27,865
Change in Net Assets
$20,325
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$180,908
Other Expenses$16,992
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$126,500--$126,500
Grants to Domestic Orgs$54,408--$54,408
Insurance-$1,371-$1,371
Depreciation Depletion-$926-$926
Other Expenses$5,829$338-$338
Office Expenses-$180-$180
All Other Expenses-$159-$159
Advertising-$85-$85
Total Functional Expenses$186,737$11,163$0$197,900
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Take Stock in ChildrenKey West, FL-Scholarships$40,000
Rotary FoundationEvanston, IL-Community Program$8,700
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$294,069
Fundraising Direct Expenses$113,639
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Flea Market$267,828$267,828$70,535$197,293
Fourth of July Event$26,241$26,241$12,944$13,297
Total Events$294,069$294,069$113,639$180,430
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
Outstanding Scholarships$148,747
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Copy of 990 is emailed to the executive officers and reviewed. Change, if any, are made and a copy is emailed to the entire board of directors. It is then approved at the regularly scheduled monthly board meeting.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

A public notice is run in the local newspaperinforming the public the annual return has beencompleted and how to view it.all other documents are available to the publicupon request.

Filing and Contact Details

Filer

Filer Name
Upper Keys Rotary Foundation Inc
EIN
65-0385528
Phone
3054513464
Address
P O BOX 1514, TAVERNIER, FL 33070

Signing Officer

Name
Frank Derfler
Title
President
Signed
2018-01-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Derfler
Formed
1992
Legal Domicile
Fl
Voting Board Members
16
Independent Board Members
16
Employees
0
Volunteers
100

Preparer

Firm
Keys Accounting & Tax Service Inc
Address
99411 OVERSEAS HWY 4, KEY LARGO, FL 33037
Preparer
Susan B Stein
Phone
3054513464
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: local community events and programs.

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IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0203
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0203
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt013984
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03086
IRS990/LandBldgEquipBasisNetGrp/EOYAmt05336
IRS990/LandBldgEquipCostOrOtherBssAmt019320
IRS990/LegalDomicileStateCd0FL
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO RAISE AND DISTRIBUTE SCHOLARSHIPS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt052590
IRS990/NetAssetsOrFundBalancesEOYAmt072915
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0180430
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0180430
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0180
IRS990/OfficeExpensesGrp/TotalAmt0180
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt08939
IRS990/OtherAssetsTotalGrp/EOYAmt09691
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0COMMUNITY EVENTS
IRS990/OtherExpensesGrp/Desc1STORAGE
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3SMALL EQUIPMENT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04317
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13787
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2338
IRS990/OtherExpensesGrp/ProgramServicesAmt05829
IRS990/OtherExpensesGrp/TotalAmt05829
IRS990/OtherExpensesGrp/TotalAmt14317
IRS990/OtherExpensesGrp/TotalAmt23787
IRS990/OtherExpensesGrp/TotalAmt3338
IRS990/OtherLiabilitiesGrp/BOYAmt0152630
IRS990/OtherLiabilitiesGrp/EOYAmt0148747
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0POKER RUN
IRS990/OtherRevenueMiscGrp/Desc1UNCLAIMED SCHOLARSHIPS
IRS990/OtherRevenueMiscGrp/ExclusionAmt01500
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt08227
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01500
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt18227
IRS990/OtherRevenueTotalAmt09727
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0FRANK DERFLER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0MISCELLANEOUS CHARITABLE CAUSES
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt051908
IRS990/ProgSrvcAccomActy2Grp/GrantAmt051908
IRS990/ProgSrvcAccomActy3Grp/Desc0LOCAL COMMUNITY EVENTS AND PROGRAMS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt05829
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt053120
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0189739
IRS990/PYInvestmentIncomeAmt0126
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt08813
IRS990/PYOtherRevenueAmt0171054
IRS990/PYRevenuesLessExpensesAmt025748
IRS990/PYTotalExpensesAmt0198552
IRS990/PYTotalRevenueAmt0224300
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt020325
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt052590
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt072915
IRS990/SavingsAndTempCashInvstGrp/BOYAmt090486
IRS990/SavingsAndTempCashInvstGrp/EOYAmt095268
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt027865
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt053120
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt025639
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0104585
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt010436
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0221645
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0203
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0126
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0104
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0143
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02075
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02651
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0235252
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0249004
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0484256
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0203
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0126
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0104
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0143
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02075
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02651
IRS990ScheduleA/InvestmentIncomeCYPct00.00180
IRS990ScheduleA/InvestmentIncomePYPct00.00190
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0303796
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0279045
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0151921
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0734762
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.49$0.88$2.61$3.97$3.27$0.70
2024Detailed filing. Detailed filing data is available for this year.$3.16$1.24$1.91$3.40$2.91$0.49
2023Detailed filing. Detailed filing data is available for this year.$3.52$2.09$1.43$3.14$3.10$0.04
2022Detailed filing. Detailed filing data is available for this year.$3.76$2.37$1.38$3.49$3.20$0.30
2021Detailed filing. Detailed filing data is available for this year.$2.84$1.62$1.22$1.30$1.56$0.27
2020Detailed filing. Detailed filing data is available for this year.$3.56$2.07$1.49$4.01$3.78$0.23
2019Detailed filing. Detailed filing data is available for this year.$2.98$1.72$1.26$2.35$2.03$0.32
2018Detailed filing. Detailed filing data is available for this year.$2.82$1.88$0.94$2.66$2.45$0.22
2017Detailed filing. Detailed filing data is available for this year.$2.44$1.71$0.73$2.18$1.98$0.20
2016Detailed filing. Detailed filing data is available for this year.$2.24$1.71$0.53$2.24$1.99$0.26
2014Detailed filing. Detailed filing data is available for this year.$1.34$1.06$0.29$3.40$3.30$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$1.12$0.18$2.59
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$1.19$0.15$2.74
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$1.17$0.37$2.49