Civic Intelligence

Rossmoor Rotary Foundation

990 • Fiscal year 2017 • EIN 68-0048178

Jul 01, 2016 to Jun 30, 2017 • Filed on May 10, 2018

PO Box 2177Walnut Creek, CA 94595

(925) 465-6053

Siviq Scores

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

Liabilities / Assets

54th percentile

0.05x

Higher debt load relative to assets than 54% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

86th percentile

0.55x

Higher debt load relative to revenue than 86% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

49th percentile

3.1%

Higher net margin than 49% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

18th percentile

-7.6%

Faster asset growth than 18% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

31st percentile

-4.0%

Faster revenue growth than 31% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$858,494

Down $70,183 (-7.6%) from 2016

Net Assets

Down

$816,494

Down $95,458 (-10%) from 2016

Liabilities

Up

$42,000

Up $25,275 (+151%) from 2016

Revenue

Down

$76,550

Down $3,183 (-4.0%) from 2016

Expenses

Down

$74,152

Down $10,720 (-13%) from 2016

Net Income

Up

$2,398

Up $7,537 (+147%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $694,348Liabilities 2012: $0Net Assets 2012: $694,3482012Assets 2013: $811,487Liabilities 2013: $9,000Net Assets 2013: $802,4872013Assets 2014: $930,145Liabilities 2014: $10,000Net Assets 2014: $920,1452014Assets 2015: $924,646Liabilities 2015: $10,000Net Assets 2015: $914,6462015Assets 2016: $928,677Liabilities 2016: $16,725Net Assets 2016: $911,9522016Assets 2017: $858,494Liabilities 2017: $42,000Net Assets 2017: $816,4942017Assets 2018: $976,618Liabilities 2018: $15,000Net Assets 2018: $961,6182018Assets 2019: $971,700Liabilities 2019: $0Net Assets 2019: $971,7002019Assets 2020: $995,755Liabilities 2020: $0Net Assets 2020: $995,7552020Assets 2021: $988,972Liabilities 2021: $0Net Assets 2021: $988,9722021Assets 2022: $980,266Liabilities 2022: $0Net Assets 2022: $980,2662022Assets 2023: $1,010,665Liabilities 2023: $0Net Assets 2023: $1,010,6652023Assets 2024: $990,914Liabilities 2024: $0Net Assets 2024: $990,9142024Assets 2025: $1,128,499Liabilities 2025: $0Net Assets 2025: $1,128,4992025

Highlighted filing

2017

Assets$858,494
Liabilities$42,000
Net Assets$816,494

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2012: $305,881Expenses 2012: $45,718Net Income 2012: $260,1632012Revenue 2013: $146,680Expenses 2013: $49,167Net Income 2013: $97,5132013Revenue 2014: $106,648Expenses 2014: $57,111Net Income 2014: $49,5372014Revenue 2015: $81,457Expenses 2015: $61,669Net Income 2015: $19,7882015Revenue 2016: $79,733Expenses 2016: $84,872Net Income 2016: -$5,1392016Revenue 2017: $76,550Expenses 2017: $74,152Net Income 2017: $2,3982017Revenue 2018: $250,199Expenses 2018: $105,075Net Income 2018: $145,1242018Revenue 2019: $118,055Expenses 2019: $104,129Net Income 2019: $13,9262019Revenue 2020: $115,920Expenses 2020: $97,030Net Income 2020: $18,8902020Revenue 2021: $68,600Expenses 2021: $77,477Net Income 2021: -$8,8772021Revenue 2022: $101,639Expenses 2022: $110,349Net Income 2022: -$8,7102022Revenue 2023: $187,489Expenses 2023: $145,932Net Income 2023: $41,5572023Revenue 2024: $184,937Expenses 2024: $160,349Net Income 2024: $24,5882024Revenue 2025: $160,941Expenses 2025: $164,033Net Income 2025: -$3,0922025

Highlighted filing

2017

Revenue$76,550
Expenses$74,152
Net Income$2,398
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 10, 2018
Return Version
2016v3.0
Gross Receipts
$106,588
Mission and Program Overview

Mission

Contributions to local, regional, and international charitable activities, improvements in the local rossmoor retirement community

Contributions to local, regional and international charitable activities, improvements in the local, Rossmoor, retirement community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$884,730$786,874▼ $97,856
Savings and Temporary Cash Investments$32,989$48,202▲ $15,213
Cash and Non-Interest-Bearing Accounts$9,108$23,418▲ $14,310
Prepaid Expenses and Deferred Charges$1,850$0▼ $1,850
Accounts Receivable-$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$928,677$858,494▼ $70,183
Other Assets Total-$0-
Liabilities
Grants Payable$16,725$42,000▲ $25,275
Total Liabilities$16,725$42,000▲ $25,275
Net Assets / Fund Balance
Unrestricted Net Assets$807,714$706,678▼ $101,036
Permanently Rstr Net Assets$104,238$109,816▲ $5,578
Total Net Assets Fund Balance$911,952$816,494▼ $95,458
Total Liabilities and Net Assets / Fund Balance$928,677$858,494▼ $70,183

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$104,238-▲ $5,579-$109,817
2015$102,809-▲ $2,857-$104,238
2014$102,603-▲ $412-$102,809
2013$96,797-▲ $11,614-$102,603
2012$94,155-▲ $5,283-$96,797
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joanne M AndersonChairman
SUE DiMAGGIO ADAMSVice Chairman
Thomas N HuseSecretary
John M RiceTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$14,709
Program Service Revenue
$0
Investment Income
$27,454
Other Revenue
$34,387
All Other Contributions
$14,709
Change in Net Assets
$2,398
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$73,880
Other Expenses$272
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$73,880--$73,880
Other Expenses-$201-$201
Office Expenses-$71-$71
Total Functional Expenses$73,880$272$0$74,152
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Rossmoor Scholarship FndtWalnut Creek, CA-Scholarships$9,000
Lamorinda Adult Respite CenteOrinda, CA-General support$7,000
Meals on WheelsSr OutreachWalnut Creek, CA-General support$7,000
Parkinsons Net Mt DiabloWalnut Creek, CA-General support$7,000
Alzheimers Assoc No CalifLafayette, CA-General support$6,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$64,425
Fundraising Direct Expenses$30,038
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Alz/park Dinner$45,589$45,589$4,349$41,240
SEE'S CANDY$18,836$18,836$13,473$5,363
Total Events$64,425$64,425$30,038$34,387
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-
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
Yes
Management duties delegated
No

Governance Explanations

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

No review was or will be conducted.

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Rossmoor Rotary Foundation
EIN
68-0048178
Phone
9254656053
Address
PO BOX 2177, WALNUT CREEK, CA 94595

Signing Officer

Name
John M Rice
Title
Treasurer
Signed
2018-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John M Rice
Formed
1985
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
0
Employees
0

Preparer

Firm
Gary A Smith CPA
Address
1844 B Tice Valley Blvd, Walnut Creek, CA 94595
Preparer
Gary a Smith CPA
Phone
9259336920
Supplemental Narrative

Additional Explanations

Client Note 1

Client Note 1 - ROSSMOOR ROTARY FOUNDATION GRANT RECEPIENTS YEAR ENDED JUNE 30, 2017 RECEIPIENT AMOUNT PARKINSON'S NETWORK of MT. DIABLO $7,000 HOSPICE of THE EAST BAY 5,000 LAMORINDA ADULT RESPITE CENTER 7,000 PROJECT HEALING WATERS 500 ROTOPLAST INTERNATIONAL 1,000 LAS TRAMPAS CLASSROOM PROJECT 3,000 SHELTEROX, USA 1,000 THE ROTARY FOUNDATION 1,050 DISTRICT 5160 CAMP ROYAL 3,580 MORAGA ROTARY FOUNDATION 5,000 BERKELEY ROTARY ENDOWMENT 1,500 JUVENILE HALL AUXILLARY SCHOLARSHIP 500 LAS LOMAS MUSIC FOUNDATION 1,000 WINTER NIGHTS SHELTER 1,000 CASA of CONTRA COSTA COUNTY 1,000 CONTRA COSTA CRISIS CENTER 1,000 CRUTCHES 4 AFRICA 500 MONUMENT CRISIS CENTER 1,000 MT. DIABLO CNETER for ADULT CARE 5,000 PLANTING JUSTICE 500 ROSSMOOR SCOLARSHIP FOUNDATION 9,000 ROTOCARE BAY AREA, INC 1,000 WHITE PONY EXPRESS 1,000 CONTRA COSTA SEARCH & RESCUE 1,000 ALZHEIMER'S ASSOC. of NO. CALIFORNIA 6,000 ALZHEIMER'S FOUNDATION of AMERICA 1,000 FAMILY CAREGIVER ALLIANCE 4,000 FOODBANK of CONTRA COSTA and SOLANO 2,000 MEALS on WHEELS and SENIOR OUTREACH SERVICES 7,000 BAY AREA CRISIS NURSERY REPAIR 1,000 ______ SUBTOTAL $80,130 LESS: Adjustment to prior period accrual (6,250) NET GRANT EXPENSE $73,880 ======

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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0102809
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IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt030038
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt03800
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt03800
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ALZ/PARK DINNER
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SEE'S CANDY
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt08416
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt045589
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt018836
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IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt017822
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IRS990ScheduleI/RecipientTable/CashGrantAmt17000
IRS990ScheduleI/RecipientTable/CashGrantAmt27000
IRS990ScheduleI/RecipientTable/CashGrantAmt37000
IRS990ScheduleI/RecipientTable/CashGrantAmt49000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt30
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt40
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0General support
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1General support
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2General support
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3General support
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4Scholarships
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Alzheimers Assoc No Calif
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1Lamorinda Adult Respite Cente
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2Meals on WheelsSr Outreach
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3Parkinsons Net Mt Diablo
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4Rossmoor Scholarship Fndt
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt03675 Mt Diablo Blvd 250
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1433 Moraga Way
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt21300 Civic Drive
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt3Po Box 2056
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt4Po Box 2056
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Lafayette
IRS990ScheduleI/RecipientTable/USAddress/CityNm1Orinda
IRS990ScheduleI/RecipientTable/USAddress/CityNm2Walnut Creek
IRS990ScheduleI/RecipientTable/USAddress/CityNm3Walnut Creek
IRS990ScheduleI/RecipientTable/USAddress/CityNm4Walnut Creek
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Client Note 1 - ROSSMOOR ROTARY FOUNDATION GRANT RECEPIENTS YEAR ENDED JUNE 30, 2017 RECEIPIENT AMOUNT PARKINSON'S NETWORK of MT. DIABLO $7,000 HOSPICE of THE EAST BAY 5,000 LAMORINDA ADULT RESPITE CENTER 7,000 PROJECT HEALING WATERS 500 ROTOPLAST INTERNATIONAL 1,000 LAS TRAMPAS CLASSROOM PROJECT 3,000 SHELTEROX, USA 1,000 THE ROTARY FOUNDATION 1,050 DISTRICT 5160 CAMP ROYAL 3,580 MORAGA ROTARY FOUNDATION 5,000 BERKELEY ROTARY ENDOWMENT 1,500 JUVENILE HALL AUXILLARY SCHOLARSHIP 500 LAS LOMAS MUSIC FOUNDATION 1,000 WINTER NIGHTS SHELTER 1,000 CASA of CONTRA COSTA COUNTY 1,000 CONTRA COSTA CRISIS CENTER 1,000 CRUTCHES 4 AFRICA 500 MONUMENT CRISIS CENTER 1,000 MT. DIABLO CNETER for ADULT CARE 5,000 PLANTING JUSTICE 500 ROSSMOOR SCOLARSHIP FOUNDATION 9,000 ROTOCARE BAY AREA, INC 1,000 WHITE PONY EXPRESS 1,000 CONTRA COSTA SEARCH & RESCUE 1,000 ALZHEIMER'S ASSOC. of NO. CALIFORNIA 6,000 ALZHEIMER'S FOUNDATION of AMERICA 1,000 FAMILY CAREGIVER ALLIANCE 4,000 FOODBANK of CONTRA COSTA and SOLANO 2,000 MEALS on WHEELS and SENIOR OUTREACH SERVICES 7,000 BAY AREA CRISIS NURSERY REPAIR 1,000 ______ SUBTOTAL $80,130 LESS: Adjustment to prior period accrual (6,250) NET GRANT EXPENSE $73,880 ======
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Client Note 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.13$0.00$1.13$0.16$0.16$0.00
2024Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.18$0.16$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$0.19$0.15$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$0.10$0.11$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.00$0.99$0.07$0.08$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.00$0.00$1.00$0.12$0.10$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.12$0.10$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.98$0.02$0.96$0.25$0.11$0.15
2017Detailed filing. Detailed filing data is available for this year.$0.86$0.04$0.82$0.08$0.07$0.00
2016Summary only. Only limited summary data is available for this year.$0.93$0.02$0.91$0.08$0.08$0.01
2015Summary only. Only limited summary data is available for this year.$0.92$0.01$0.91$0.08$0.06$0.02
2014Summary only. Only limited summary data is available for this year.$0.93$0.01$0.92$0.11$0.06$0.05
2013Summary only. Only limited summary data is available for this year.$0.81$0.01$0.80$0.15$0.05$0.10
2012Summary only. Only limited summary data is available for this year.$0.69$0.00$0.69$0.31$0.05$0.26