Civic Intelligence

Rotary International District 5230

990 • Fiscal year 2018 • EIN 77-0109083

Jul 01, 2017 to Jun 30, 2018 • Filed on May 10, 2019

659 Abrego StreetMonterey, CA 93940

(831) 372-8104

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.22x

Higher debt load relative to assets than 83% of similar nonprofits.

2018 filings • 501(c)4 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

82nd percentile

0.18x

Higher debt load relative to revenue than 82% of similar nonprofits.

2018 filings • 501(c)4 • <$500k nonprofits • Source year 2018

Net Margin

66th percentile

11%

Higher net margin than 66% of similar nonprofits.

2018 filings • 501(c)4 • <$500k nonprofits • Source year 2018

Top Officer Pay

86th percentile

$0

Higher top officer pay than 86% of similar nonprofits.

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

2018 filings • 501(c)4 • <$500k nonprofits • Source year 2018

Asset Growth

54th percentile

2.8%

Faster asset growth than 54% of similar nonprofits.

2018 filings • 501(c)4 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

75th percentile

15%

Faster revenue growth than 75% of similar nonprofits.

2018 filings • 501(c)4 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$240,272

Up $6,561 (+2.8%) from 2017

Net Assets

Up

$187,352

Up $31,103 (+20%) from 2017

Liabilities

Down

$52,920

Down $24,542 (-32%) from 2017

Revenue

Up

$292,219

Up $37,513 (+15%) from 2017

Expenses

Down

$261,116

Down $12,520 (-4.6%) from 2017

Net Income

Up

$31,103

Up $50,033 (+264%) from 2017

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: $235,829Liabilities 2011: $114,538Net Assets 2011: $121,2912011Assets 2012: $243,229Liabilities 2012: $78,471Net Assets 2012: $164,7582012Assets 2013: $204,876Liabilities 2013: $35,548Net Assets 2013: $169,3282013Assets 2014: $168,768Liabilities 2014: $36,980Net Assets 2014: $131,7882014Assets 2015: $237,450Liabilities 2015: $46,799Net Assets 2015: $190,6512015Assets 2016: $242,063Liabilities 2016: $66,884Net Assets 2016: $175,1792016Assets 2017: $233,711Liabilities 2017: $77,462Net Assets 2017: $156,2492017Assets 2018: $240,272Liabilities 2018: $52,920Net Assets 2018: $187,3522018Assets 2019: $300,782Liabilities 2019: $94,441Net Assets 2019: $206,3412019Assets 2020: $257,553Liabilities 2020: $458Net Assets 2020: $257,0952020Assets 2021: $314,652Liabilities 2021: $8,949Net Assets 2021: $305,7032021Assets 2022: $340,886Liabilities 2022: $19,177Net Assets 2022: $321,7092022Assets 2023: $340,048Liabilities 2023: $39,535Net Assets 2023: $300,5132023Assets 2024: $308,756Liabilities 2024: $16,052Net Assets 2024: $292,7042024

Highlighted filing

2018

Assets$240,272
Liabilities$52,920
Net Assets$187,352

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $362,046Expenses 2011: $364,373Net Income 2011: -$2,3272011Expenses 2012: $293,5962012Expenses 2013: $339,9082013Revenue 2014: $235,306Expenses 2014: $272,846Net Income 2014: -$37,5402014Revenue 2015: $282,259Expenses 2015: $223,396Net Income 2015: $58,8632015Revenue 2016: $296,375Expenses 2016: $266,849Net Income 2016: $29,5262016Revenue 2017: $254,706Expenses 2017: $273,636Net Income 2017: -$18,9302017Revenue 2018: $292,219Expenses 2018: $261,116Net Income 2018: $31,1032018Revenue 2019: $250,316Expenses 2019: $196,208Net Income 2019: $54,1082019Revenue 2020: $163,342Expenses 2020: $112,588Net Income 2020: $50,7542020Revenue 2021: $120,138Expenses 2021: $71,530Net Income 2021: $48,6082021Revenue 2022: $145,279Expenses 2022: $129,273Net Income 2022: $16,0062022Revenue 2023: $310,731Expenses 2023: $313,435Net Income 2023: -$2,7042023Revenue 2024: $297,528Expenses 2024: $306,155Net Income 2024: -$8,6272024

Highlighted filing

2018

Revenue$292,219
Expenses$261,116
Net Income$31,103
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 10, 2019
Return Version
2017v2.2
Gross Receipts
$292,219
Mission and Program Overview

Mission

Organization encourages and fosters the ideal of service on a basis of worthy enterprise in the community, workplace and throughout the world in an effort to build goodwill and peace.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$220,722$229,178▲ $8,456
Accounts Receivable$1,980$6,143▲ $4,163
Prepaid Expenses and Deferred Charges$11,009$4,951▼ $6,058
Savings and Temporary Cash Investments-$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-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$233,711$240,272▲ $6,561
Other Assets Total-$0-
Liabilities
Deferred Revenue$70,731$52,920▼ $17,811
Accounts Payable and Accrued Expenses$6,731--
Total Liabilities$77,462$52,920▼ $24,542
Net Assets / Fund Balance
Unrestricted Net Assets$156,249$187,352▲ $31,103
Total Net Assets Fund Balance$156,249$187,352▲ $31,103
Total Liabilities and Net Assets / Fund Balance$233,711$240,272▲ $6,561

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$3,468-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Art GaffreyGovernor
Monika FewtrellGovernor Elect
Amanda BurlingameTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$153,732
Program Service Revenue
$138,385
Investment Income
$102
Other Revenue
$0
All Other Contributions
$4,963
Change in Net Assets
$31,103
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$261,116
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$103,734--$103,734
Fees for Services Accounting-$4,585-$4,585
Advertising$2,541--$2,541
Information Technology$2,435--$2,435
Interest-$1,422-$1,422
Other Expenses$71,131$136-$136
Total Functional Expenses$254,973$6,143$0$261,116
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
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
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
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
Yes
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 1A: Explanation of Delegated Broad Authority to Committee

Rotary International District 5230 (RI) is not managed by a Board of Directors. RI is managed by a District Governor who serves for one year. The Finance Committee also participates in the Districts financial management and governance, and is comprised of the Governor, two Past District Governors appointed by the Governor, the Governor-Elect who shall chair the committee, the Governor-nominee, the Treasurer and the immediate past Treasurer. The Treasurer appointed by the Governor-Elect serves in an advisory capacity until July 1 when he/she becomes the District Treasurer. In addition to the foregoing Finance Committee, the District Governor consults as necessary or appropriate with the District Advisory Council, which is comprised of all Past District Governors who are members of Rotary Clubs within the District.

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

The district governor and district treasurer reviews and approves the information returns and schedules prior to filing.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The district's management comprise of a district governor and district treasurer, both of which are volunteer positions.

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

Organizational documents and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Rotary International District 5230
EIN
77-0109083
Phone
8313728104
Address
659 Abrego Street, Monterey, CA 93940

Signing Officer

Name
Art Gaffrey
Title
Governor
Signed
2019-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Art Gaffrey
Formed
1982
Legal Domicile
CA
Voting Board Members
1
Independent Board Members
1
Employees
0
Volunteers
2,700

Preparer

Firm
Price Paige and Company
Address
677 Scott Avenue, Clovis, CA 93612
Preparer
Fausto Hinojosa CPA CFE
Phone
5592999540
Supplemental Narrative

Additional Explanations

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

OTHER PROGRAM SERVICES 4: Leadership Program - Leadership training of community-based Rotary leaders OTHER PROGRAM SERVICES 5: Rotary Projects - Contributions to community and international development

Financial Statement Notes

Part X : FIN48 Footnote

The District is a nonprofit entity and qualifies as a tax-exempt organization under Section 501(c)(4) of the Internal Revenue Code, and for State purposes under Section 23701(f). As such, its normal activities do not result in any income tax liability. Generally accepted accounting principles provides accounting and disclosures guidance about positions taken by an entity in its tax returns that might be uncertain. The District has considered its tax positions and believes that all of the positions taken in its federal and state exempt organization returns are more likely than not to be sustained upon examination. The Districts returns are subject to examination by federal and state taxing authorities, generally for three years and four years, respectively, after they are filed.

Raw XML Appendix374 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
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt06731
IRS990/AccountsReceivableGrp/BOYAmt01980
IRS990/AccountsReceivableGrp/EOYAmt06143
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0organization encourages and fosters the ideal of service on a basis of worthy enterprise in the community, workplace and throughout the world in an effort to build goodwill and peace.
IRS990/AdvertisingGrp/ProgramServicesAmt02541
IRS990/AdvertisingGrp/TotalAmt02541
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherContributionsAmt04963
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Amanda Burlingame
IRS990/BooksInCareOfDetail/PhoneNum08313728104
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0659 Abrego Street
IRS990/BooksInCareOfDetail/USAddress/CityNm0Monterey
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd093940
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0220722
IRS990/CashNonInterestBearingGrp/EOYAmt0229178
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0103734
IRS990/ConferencesMeetingsGrp/TotalAmt0103734
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0153732
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0102
IRS990/CYOtherExpensesAmt0261116
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0138385
IRS990/CYRevenuesLessExpensesAmt031103
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0261116
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0292219
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt070731
IRS990/DeferredRevenueGrp/EOYAmt052920
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0The District monitors and coordinates the activities of some 56 Rotary Clubs and approximately 2,700 Rotarians in Central California, including the Pacific Coast and San Joaquin Valley. It provides education and information about Rotary International's world and local service initiatives.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt0108710
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt04585
IRS990/FeesForServicesAccountingGrp/TotalAmt04585
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt015.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt215.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0Art Gaffrey
IRS990/Form990PartVIISectionAGrp/PersonNm1Amanda Burlingame
IRS990/Form990PartVIISectionAGrp/PersonNm2Monika Fewtrell
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0Governor
IRS990/Form990PartVIISectionAGrp/TitleTxt1Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2Governor Elect
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr01982
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt01
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0292219
IRS990/GroupExemptionNum00573
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt01
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt02435
IRS990/InformationTechnologyGrp/TotalAmt02435
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt01422
IRS990/InterestGrp/TotalAmt01422
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0102
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0102
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03468
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt03468
IRS990/LegalDomicileStateCd0CA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0true
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0148769
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0organization encourages and fosters the ideal of service on a basis of worthy enterprise in the community, workplace and throughout the world in an effort to build goodwill and peace.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0156249
IRS990/NetAssetsOrFundBalancesEOYAmt0187352
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Youth Exchange
IRS990/OtherExpensesGrp/Desc1Service projects
IRS990/OtherExpensesGrp/Desc2Other Expenses
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0136
IRS990/OtherExpensesGrp/ProgramServicesAmt075132
IRS990/OtherExpensesGrp/ProgramServicesAmt171131
IRS990/OtherExpensesGrp/TotalAmt075132
IRS990/OtherExpensesGrp/TotalAmt171131
IRS990/OtherExpensesGrp/TotalAmt2136
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011009
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04951
IRS990/PrincipalOfficerNm0Art Gaffrey
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0Camp Royal
IRS990/ProgramServiceRevenueGrp/Desc1District Conference
IRS990/ProgramServiceRevenueGrp/Desc2Youth Exchange
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt024580
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt137141
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt276664
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt024580
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt137141
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt276664
IRS990/ProgSrvcAccomActy2Grp/Desc0Foreign Exchange Program - The foreign exchange program involves exchange students where Rotary Clubs sponsor both an outbound US student and an inbound foreign student for their final year of high school education. In the current year, the District served approximately 60 participants in the program.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt075132
IRS990/ProgSrvcAccomActy3Grp/Desc0Youth Leadership Program - Camp Royals are sponsored by Rotary and are one week in duration. One camp is held for high school aged young men and the other is for young women. The Camps provide instruction about leadership, life, and personal skills. They include presentations by adults and mentors that have accomplished records of success in these areas. The participants engage in "hands on" projects to implement the skills they are learning at the Camps. Current year student participants in the program were approximately 200.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt071131
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0131456
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt085
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0273636
IRS990/PYProgramServiceRevenueAmt0123165
IRS990/PYRevenuesLessExpensesAmt0-18930
IRS990/PYTotalExpensesAmt0273636
IRS990/PYTotalRevenueAmt0254706
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt031103
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03468
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt03468
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The District is a nonprofit entity and qualifies as a tax-exempt organization under Section 501(c)(4) of the Internal Revenue Code, and for State purposes under Section 23701(f). As such, its normal activities do not result in any income tax liability. Generally accepted accounting principles provides accounting and disclosures guidance about positions taken by an entity in its tax returns that might be uncertain. The District has considered its tax positions and believes that all of the positions taken in its federal and state exempt organization returns are more likely than not to be sustained upon examination. The Districts returns are subject to examination by federal and state taxing authorities, generally for three years and four years, respectively, after they are filed.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: Leadership Program - Leadership training of community-based Rotary leaders OTHER PROGRAM SERVICES 5: Rotary Projects - Contributions to community and international development
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Rotary International District 5230 (RI) is not managed by a Board of Directors. RI is managed by a District Governor who serves for one year. The Finance Committee also participates in the Districts financial management and governance, and is comprised of the Governor, two Past District Governors appointed by the Governor, the Governor-Elect who shall chair the committee, the Governor-nominee, the Treasurer and the immediate past Treasurer. The Treasurer appointed by the Governor-Elect serves in an advisory capacity until July 1 when he/she becomes the District Treasurer. In addition to the foregoing Finance Committee, the District Governor consults as necessary or appropriate with the District Advisory Council, which is comprised of all Past District Governors who are members of Rotary Clubs within the District.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DISTRICT GOVERNOR AND DISTRICT TREASURER REVIEWS AND APPROVES THE INFORMATION RETURNS AND SCHEDULES PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DISTRICT'S MANAGEMENT COMPRISE OF A DISTRICT GOVERNOR AND DISTRICT TREASURER, BOTH OF WHICH ARE VOLUNTEER POSITIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ORGANIZATIONAL DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 1a: Explanation of Delegated Broad Authority to Committee
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0FRIENDS OF ROTARY DISTRICT 5230 INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0455366059
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CHARITABLE ORGANIZATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt09
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt05090 N FRUIT AVENUE STE 102
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0FRESNO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd093711
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0233711
IRS990/TotalAssetsEOYAmt0240272
IRS990/TotalAssetsGrp/BOYAmt0233711
IRS990/TotalAssetsGrp/EOYAmt0240272
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0153732
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06143
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0254973
IRS990/TotalFunctionalExpensesGrp/TotalAmt0261116
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt077462
IRS990/TotalLiabilitiesEOYAmt052920
IRS990/TotalLiabilitiesGrp/BOYAmt077462
IRS990/TotalLiabilitiesGrp/EOYAmt052920
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0156249
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0187352
IRS990/TotalProgramServiceExpensesAmt0254973
IRS990/TotalProgramServiceRevenueAmt0138385
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0138487
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0292219
IRS990/TotalVolunteersCnt02700
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0233711
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0240272
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0156249
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0187352
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05090 N Fruit Avenue Suite 102
IRS990/USAddress/CityNm0Fresno
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093711
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0www.rotary5230.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Art Gaffrey
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Governor
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Rotary International District 5230
ReturnHeader/Filer/BusinessNameControlTxt0ROTA
ReturnHeader/Filer/EIN0770109083
ReturnHeader/Filer/PhoneNum08313728104
ReturnHeader/Filer/USAddress/AddressLine1Txt0659 Abrego Street
ReturnHeader/Filer/USAddress/CityNm0Monterey
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093940
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0770203007
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Price Paige and Company
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0677 Scott Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Clovis
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093612
ReturnHeader/PreparerPersonGrp/PhoneNum05592999540
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Fausto Hinojosa CPA CFE
ReturnHeader/ReturnTs02019-05-10T08:57:52-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.09$0.16$2.93$2.98$3.06$0.09
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.40$0.40$3.01$3.11$3.13$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.41$0.19$3.22$1.45$1.29$0.16
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.15$0.09$3.06$1.20$0.72$0.49
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.58$0.00$2.57$1.63$1.13$0.51
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.01$0.94$2.06$2.50$1.96$0.54
2018Detailed filing. Detailed filing data is available for this year.$2.40$0.53$1.87$2.92$2.61$0.31
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.34$0.77$1.56$2.55$2.74$0.19
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.42$0.67$1.75$2.96$2.67$0.30
2015Detailed filing. Detailed filing data is available for this year.$2.37$0.47$1.91$2.82$2.23$0.59
2014Detailed filing. Detailed filing data is available for this year.$1.69$0.37$1.32$2.35$2.73$0.38
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.05$0.36$1.69$3.40
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.43$0.78$1.65$2.94
2011Summary only. Only limited summary data is available for this year.$2.36$1.15$1.21$3.62$3.64$0.02