Civic Intelligence

Respect America Foundation

990 • Fiscal year 2023 • EIN 86-1617492

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 08, 2024

1555 W Shoreline Dr Ste 100Boise, ID 83702

(916) 928-6500

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

97th percentile

88%

Higher net margin than 97% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

99th percentile

971%

Faster asset growth than 99% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

93rd percentile

152%

Faster revenue growth than 93% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$243,870

Up $221,096 (+971%) from 2022

Net Assets

Up

$243,870

Up $221,096 (+971%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Up

$251,500

Up $151,500 (+152%) from 2022

Expenses

Down

$30,404

Down $93,598 (-75%) from 2022

Net Income

Up

$221,096

Up $245,098 (+1021%) from 2022

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2021: $46,776Liabilities 2021: $0Net Assets 2021: $46,7762021Assets 2022: $22,774Liabilities 2022: $0Net Assets 2022: $22,7742022Assets 2023: $243,870Liabilities 2023: $0Net Assets 2023: $243,8702023Assets 2024: $115,200Liabilities 2024: $0Net Assets 2024: $115,2002024

Highlighted filing

2023

Assets$243,870
Liabilities$0
Net Assets$243,870

Operations Trend

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

$400K$200K$0-$200KRevenue 2021: $351,000Expenses 2021: $304,224Net Income 2021: $46,7762021Revenue 2022: $100,000Expenses 2022: $124,002Net Income 2022: -$24,0022022Revenue 2023: $251,500Expenses 2023: $30,404Net Income 2023: $221,0962023Revenue 2024: $100,080Expenses 2024: $228,750Net Income 2024: -$128,6702024

Highlighted filing

2023

Revenue$251,500
Expenses$30,404
Net Income$221,096
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 8, 2024
Return Version
2023v5.1
Gross Receipts
$251,500
Mission and Program Overview

Mission

To advance the Philosophy of Human Respect- See Part III

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$22,774$243,870▲ $221,096
Total Assets$22,774$243,870▲ $221,096
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$22,774$243,870▲ $221,096
Total Net Assets Fund Balance$22,774$243,870▲ $221,096
Total Liabilities and Net Assets / Fund Balance$22,774$243,870▲ $221,096
Compensation and Service Providers

Board Members and Trustees

NameTitle
Chris RuferChair
Hannah HenriksenPresident
Michael SerticDirector
Emily HenkelTreasurer and Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$250,000
Program Service Revenue
$1,500
Investment Income
$0
Other Revenue
$0
All Other Contributions
$250,000
Change in Net Assets
$221,096
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$30,404
Total Fundraising Expense$2,371
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$16,991-$195$17,186
Travel$2,290$98$1,762$4,150
Fees for Services Accounting-$3,789-$3,789
Advertising$3,319-$414$3,733
Information Technology$1,170$125-$1,295
Office Expenses-$251-$251
Total Functional Expenses$23,770$4,263$2,371$30,404
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
Backup withholding compliance
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

There is a business relationship between the officers and directors of the Foundation. Chris Rufer owns the Morning Star Institute. Mike Sertic, Emily Henkel, and Hannah Henriksen are employees of this company.

Form 990, Part VI, Section A, line 6

The Foundation has members that elect the Board of Directors. Membership shall be open to businesses, nonprofit organizations, and other entities or persons interested in advancing and supporting the purposes of the Foundation.

Form 990, Part VI, Section A, line 7A

The Members of the Foundation have the right to vote for directors to serve on the Board of Directors.

Form 990, Part VI, Section A, line 8B

The Foundation does not have standing committees with authority to act on behalf of the board.

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

The Federal Form 990 is drafted by the Organization's independent accountants and reviewed by the Board Secretary. The 990 is then submitted to entire Board of Directors prior to filing with the IRS.

Form 990, Part VI, Section B, line 12C

Upon request from the board of directors from time to time, each director, officer and member of a board committee shall sign a statement which affirms such person: A. Has received a copy of the conflict-of-interest policy; B. Has read and understands the policy: and C. Has agreed to comply with the policy.

Form 990, Part VI, Section B, line 15

The Organization has no employees, and no compensated officers.

Form 990, Part VI, Section C, line 19

Documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Respect America Foundation Inc
EIN
86-1617492
Phone
9169286500
Address
1555 W Shoreline Dr Ste 100, Boise, ID 83702

Signing Officer

Name
Emily Henkel
Title
Treasurer and Secretary
Phone
9169286500
Signed
2024-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Rufer
Formed
2021
Legal Domicile
Id
Voting Board Members
3
Independent Board Members
2
Employees
0
Volunteers
0

Preparer

Firm
Rogers & Company PLLC
Address
8300 Boone Boulevard Suite 600, Vienna, VA 22182
Preparer
Lori A Collingsworth
Phone
7038930300
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1, Organization'S Mission:

The Foundation was formed as a grassroots educational organization that seeks to advance the Philosophy of Human Respect by persuading people to rely, in all aspects of their lives, exclusively on voluntary relationships in the course of advancing their personal interests and values. This includes adopting a worldview that categorically rejects the use of all agents, personal, social or political, who seek to initiate force or fraud on their behalf. The Philosophy of Human Respect provides a framework for this worldview by recognizing and promoting fundamental social principles that drive human happiness, harmony and prosperity. These social principles include: All living organisms, including human beings, have an innate drive toward greater flourishing, happiness and life satisfaction. Physical harm to a person always decreases his or her opportunity to flourish, to achieve happiness and life satisfaction. Stealing a person's property always decreases his or her happiness and life satisfaction.

Form 990, Part IX, line 11G

Content Creation - Program: Program service expenses 13,725. Management and general expenses 0. Fundraising expenses 0. Total expenses 13,725. Marketing Blue Print - R&D: Program service expenses 3,266. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,266. Contract Services - Development: Program service expenses 0. Management and general expenses 0. Fundraising expenses 195. Total expenses 195.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Foundation was formed as a grassroots educational organization that seeks to advance the Philosophy of Human Respect by persuading people to rely, in all aspects of their lives, exclusively on voluntary relationships in the course of advancing their personal interests and values. This includes adopting a worldview that categorically rejects the use of all agents, personal, social or political, who seek to initiate force or fraud on their behalf. The Philosophy of Human Respect provides a framework for this worldview by recognizing and promoting fundamental social principles that drive human happiness, harmony and prosperity. These social principles include: All living organisms, including human beings, have an innate drive toward greater flourishing, happiness and life satisfaction. Physical harm to a person always decreases his or her opportunity to flourish, to achieve happiness and life satisfaction. Stealing a person's property always decreases his or her happiness and life satisfaction.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1There is a business relationship between the officers and directors of the Foundation. Chris Rufer owns the Morning Star Institute. Mike Sertic, Emily Henkel, and Hannah Henriksen are employees of this company.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Foundation has members that elect the Board of Directors. Membership shall be open to businesses, nonprofit organizations, and other entities or persons interested in advancing and supporting the purposes of the Foundation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Members of the Foundation have the right to vote for directors to serve on the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Foundation does not have standing committees with authority to act on behalf of the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Federal Form 990 is drafted by the Organization's independent accountants and reviewed by the Board Secretary. The 990 is then submitted to entire Board of Directors prior to filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Upon request from the board of directors from time to time, each director, officer and member of a board committee shall sign a statement which affirms such person: A. Has received a copy of the conflict-of-interest policy; B. Has read and understands the policy: and C. Has agreed to comply with the policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The Organization has no employees, and no compensated officers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Documents are made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Content Creation - Program: Program service expenses 13,725. Management and general expenses 0. Fundraising expenses 0. Total expenses 13,725. Marketing Blue Print - R&D: Program service expenses 3,266. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,266. Contract Services - Development: Program service expenses 0. Management and general expenses 0. Fundraising expenses 195. Total expenses 195.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 1, Organization's Mission:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, line 11g
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IRS990/USAddress/AddressLine1Txt01555 W Shoreline Dr Ste 100
IRS990/USAddress/CityNm0Boise
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Emily Henkel
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer and Secretary
ReturnHeader/BusinessOfficerGrp/PhoneNum09169286500
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Respect America Foundation Inc
ReturnHeader/Filer/BusinessNameControlTxt0RESP
ReturnHeader/Filer/EIN0861617492
ReturnHeader/Filer/PhoneNum09169286500
ReturnHeader/Filer/USAddress/AddressLine1Txt01555 W Shoreline Dr Ste 100
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0582676261
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Rogers & Company PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08300 Boone Boulevard Suite 600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Vienna
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd022182
ReturnHeader/PreparerPersonGrp/PhoneNum07038930300
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Lori A Collingsworth
ReturnHeader/ReturnTs02024-11-08T12:53:48-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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