Civic Intelligence

Because of Roscoe

990 • Fiscal year 2023 • EIN 92-2539708

Jan 01, 2023 to Dec 31, 2023 • Filed on May 06, 2024

Organization Profilein process
PO Box 4095Columbia, SC 29240

(803) 553-3623

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

95th percentile

70%

Higher net margin than 95% 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

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Balance Sheet
Liabilities / Assets58th percentile

Assets

$43,432

No earlier filing loaded for comparison.

Net Assets

$43,432

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin95th percentile

Revenue

$61,972

No earlier filing loaded for comparison.

Expenses

$18,540

No earlier filing loaded for comparison.

Net Income

$43,432

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$80K$60K$40K$20K$0Assets 2023: $43,432Liabilities 2023: $0Net Assets 2023: $43,4322023Assets 2024: $78,334Liabilities 2024: $0Net Assets 2024: $78,3342024

Highlighted filing

2023

Assets$43,432
Liabilities$0
Net Assets$43,432
Open 2023 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$150K$100K$50K$0Revenue 2023: $61,972Expenses 2023: $18,540Net Income 2023: $43,4322023Revenue 2024: $132,930Expenses 2024: $98,028Net Income 2024: $34,9022024

Highlighted filing

2023

Revenue$61,972
Expenses$18,540
Net Income$43,432
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 6, 2024
Return Version
2023v5.0
Gross Receipts
$61,972
Mission and Program Overview

Mission

ANIMAL RESCUE

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$39,948-
Accounts Receivable-$3,484-
Total Assets$0$43,432▲ $43,432
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$43,432-
Total Net Assets Fund Balance$0$43,432▲ $43,432
Total Liabilities and Net Assets / Fund Balance$0$43,432▲ $43,432
Compensation and Service Providers
Top Officer Pay78th percentile

Board Members and Trustees

NameTitle
Samira YaghiDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$61,972
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$5,982
Change in Net Assets
$43,432
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$18,540
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
Other Expenses$18,540--$18,540
Total Functional Expenses$18,540$0$0$18,540
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraisers$39,440---
Total Events$39,440---
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
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
Yes
Other officer compensation reviewed
Yes
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 governing body review Part VI line 11

“990 AVAILABLE FOR REVIEW”

CEO executive director top management comp Part VI line 15A

“No compensation of officers”

Other officer or key employee compensation Part VI line 15B

“No compenssation of officer or key employees”

Governing documents etc available to public Part VI line 19

“Governing documents available upon request by the public”

Filing and Contact Details

Filer

Filer Name
Because of Roscoe
EIN
92-2539708
Address
PO BOX 4095, COLUMBIA, SC 29240

Signing Officer

Name
Samara Yaghi
Title
Director
Signed
2024-05-06
Discuss with paid preparer
No

Organization Details

Formed
2023
Legal Domicile
Sc
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
The Tax Shelter
Address
2852 NEELY WINGARD ROAD, LEESVILLE, SC 29070
Preparer
Dennis W Rollings
Phone
8032691960
Raw XML Appendix247 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.

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IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/IRPDocumentCnt00
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IRS990/LoanOutstandingInd0false
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IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0ANIMAL RESCUE
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesEOYAmt043432
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt043432
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0SPONSORSHIP AND SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt018540
IRS990/OtherExpensesGrp/TotalAmt018540
IRS990/PartialLiquidationInd0false
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IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt061972
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt061972
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt039440
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IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO COMPENSATION OF OFFICERS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS AVAILABLE UPON REQUEST BY THE PUBLIC
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/Filer/EIN0922539708
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THE TAX SHELTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02852 NEELY WINGARD ROAD
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
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ReturnHeader/PreparerPersonGrp/PhoneNum08032691960
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Dennis W Rollings
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-05-07T12:46:19-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SAMARA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0YAGHI
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$43,432
Liabilities
$0
Net assets
$43,432
Revenue
$61,972
Expenses
$18,540
Net income
$43,432
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.78$1.33$0.98$0.35
2023Detailed filing. Detailed filing data is available for this year.$0.43$0.00$0.43$0.62$0.19$0.43