Civic Intelligence

Rotary International District 5230

990 • Fiscal year 2021 • EIN 77-0109083

Jul 01, 2020 to Jun 30, 2021 • Filed on Nov 12, 2021

5132 N Palm Ave 225Fresno, CA 93704

(831) 601-0288

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$0

Down $257,553 (-100%) from 2020

Net Assets

Down

$0

Down $257,095 (-100%) from 2020

Liabilities

Down

$0

Down $458 (-100%) from 2020

Revenue And Expenses

Revenue

Down

$0

Down $163,342 (-100%) from 2020

Expenses

Down

$0

Down $112,588 (-100%) from 2020

Net Income

Down

$0

Down $50,754 (-100%) from 2020

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: $0Liabilities 2021: $0Net Assets 2021: $02021Assets 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

2021

Assets$0
Liabilities$0
Net Assets$0

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: $0Expenses 2021: $0Net Income 2021: $02021Revenue 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

2021

Revenue$0
Expenses$0
Net Income$0
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 12, 2021
Return Version
2020v4.0
Gross Receipts
$0
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$211,358$0▼ $211,358
Accounts Receivable$26,295$0▼ $26,295
Prepaid Expenses and Deferred Charges$19,900$0▼ $19,900
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$257,553$0▼ $257,553
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$458--
Total Liabilities$458$0▼ $458
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$257,095--
Total Net Assets Fund Balance$257,095$0▼ $257,095
Total Liabilities and Net Assets / Fund Balance$257,553$0▼ $257,553
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rauden Coburn DDSGovernor
Joy AndersonGovernor Elect
Tripp Pound III CPATreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0
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
Audit committee
Yes
Backup withholding compliance
No
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
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
8316010288
Address
5132 N Palm Ave 225, Fresno, CA 93704

Signing Officer

Name
Rauden Coburn DDS
Title
Governor
Signed
2021-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rauden Coburn DDS
Formed
1982
Legal Domicile
CA
Voting Board Members
1
Independent Board Members
1
Employees
0
Volunteers
2,600

Preparer

Firm
Price Paige & Company
Address
570 N Magnolia Ave Ste 100, Clovis, CA 93611
Preparer
Henry Oum CPA
Phone
5592999540
Supplemental Narrative

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.

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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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IRS990/ProgSrvcAccomActy3Grp/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.
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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
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Rotary 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/ExplanationTxt1The District Governor and District Treasurer reviews and approves the information returns and schedules prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The District's Management comprise of a District Governor and District Treasurer, both of which are volunteer positions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Organizational documents and financial statements are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 1a: Explanation of Delegated Broad Authority to Committee
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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ReturnHeader/Filer/USAddress/ZIPCd093704
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0770203007
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Price Paige & Company
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0570 N Magnolia Ave Ste 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Clovis
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093611
ReturnHeader/PreparerPersonGrp/PhoneNum05592999540
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Henry Oum CPA
ReturnHeader/ReturnTs02021-11-12T15:32:38-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Rauden Coburn
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DDS
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

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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
2021Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
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
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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