Civic Intelligence

Rotary Memorial Scholastic Foundation Inc.

990EZ • Fiscal year 2016 • EIN 94-2897423

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 15, 2017

Organization ProfileN/A
1190 Civic Center BlvdYuba City, CA 95993

(530) 671-1550

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

55th percentile

0.00x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

13th percentile

-27%

Higher net margin than 13% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

34th percentile

-6.1%

Faster asset growth than 34% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

95th percentile

142%

Faster revenue growth than 95% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$435,430

Down $28,315 (-6.1%) from 2015

Net Assets

Down

$435,430

Down $28,315 (-6.1%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin13th percentile

Revenue

Up

$18,552

Up $10,876 (+142%) from 2015

Expenses

Down

$23,500

Down $3,554 (-13%) from 2015

Net Income

Up

-$4,948

Up $14,430 (+74%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth34th percentile

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

$600K$400K$200K$0Assets 2011: $363,437Liabilities 2011: $0Net Assets 2011: $363,4372011Assets 2012: $364,261Liabilities 2012: $0Net Assets 2012: $364,2612012Assets 2013: $422,906Liabilities 2013: $0Net Assets 2013: $422,9062013Assets 2014: $471,909Liabilities 2014: $0Net Assets 2014: $471,9092014Assets 2015: $463,745Liabilities 2015: $0Net Assets 2015: $463,7452015Assets 2016: $435,430Liabilities 2016: $0Net Assets 2016: $435,4302016Assets 2017: $484,134Liabilities 2017: $02017Assets 2018: $499,022Liabilities 2018: $0Net Assets 2018: $499,0222018Assets 2019: $489,459Liabilities 2019: $0Net Assets 2019: $489,4592019Assets 2020: $485,496Liabilities 2020: $0Net Assets 2020: $485,4962020Assets 2021: $438,833Net Assets 2021: $438,8332021Assets 2022: $498,442Net Assets 2022: $498,4422022Assets 2023: $492,360Net Assets 2023: $492,3602023Assets 2024: $480,557Liabilities 2024: $0Net Assets 2024: $480,5572024Assets 2025: $485,915Liabilities 2025: $0Net Assets 2025: $485,9152025

Highlighted filing

2016

Assets$435,430
Liabilities$0
Net Assets$435,430
Open 2016 Filing

Operations Trend

Revenue Growth95th percentile

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

$100K$50K$0-$50KRevenue 2011: $24,551Expenses 2011: $11,599Net Income 2011: $12,9522011Revenue 2012: $25,436Expenses 2012: $27,763Net Income 2012: -$2,3272012Revenue 2013: $57,294Expenses 2013: $19,035Net Income 2013: $38,2592013Revenue 2014: $33,814Expenses 2014: $23,045Net Income 2014: $10,7692014Revenue 2015: $7,676Expenses 2015: $27,054Net Income 2015: -$19,3782015Revenue 2016: $18,552Expenses 2016: $23,500Net Income 2016: -$4,9482016Revenue 2017: $32,144Expenses 2017: $22,032Net Income 2017: $10,1122017Revenue 2018: $34,119Expenses 2018: $31,020Net Income 2018: $3,0992018Revenue 2019: $47,205Expenses 2019: $60,170Net Income 2019: -$12,9652019Revenue 2020: $24,903Expenses 2020: $1,134Net Income 2020: $23,7692020Revenue 2021: $65,135Expenses 2021: $100,000Net Income 2021: -$34,8652021Revenue 2022: $57,828Expenses 2022: $1,360Net Income 2022: $56,4682022Revenue 2023: $45,379Expenses 2023: $51,414Net Income 2023: -$6,0352023Revenue 2024: $39,676Expenses 2024: $51,479Net Income 2024: -$11,8032024Revenue 2025: $67,043Expenses 2025: $61,685Net Income 2025: $5,3582025

Highlighted filing

2016

Revenue$18,552
Expenses$23,500
Net Income-$4,948
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 15, 2017
Return Version
2015v3.0
Gross Receipts
$18,552
Mission and Program Overview

Mission

Scholarships awarded for college and technical school assistance.

Program Services

DescriptionGrantsExpenses
SCHOLARSHIPS AWARDED FOR COLLEGE AND TECHNICAL SCHOOL ASSISTANCE.$23,500$23,500
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JAMES BUCHANPresident-$0--
LISA DEL PEROSecretary-$0--
MARK A BOYERTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Rotary Memorial Scholastic Foundation
EIN
94-2897423
Phone
5306711550
Address
1190 CIVIC CENTER BLVD, YUBA CITY, CA 95993

Signing Officer

Name
James Buchan
Title
President
Phone
5306711550
Signed
2017-02-15
Discuss with paid preparer
Yes

Preparer

Firm
Kcoe Isom Llp
Address
1190 CIVIC CENTER BLVD, YUBA CITY, CA 95993
Preparer
Mark a Boyer
Phone
5306711550
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: dividend income. Amount: 18,147.”

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

“Activity classification: scholarships. Grantee name: various. Grantee relationship: none. Property description: cash. Method used to determine book value: cash. Method used to determine fmv: cash. Book value of property: 23,500. Date of gift: 06/30/16. Amount given: 23,500.”

Form 990-ez, Part I, Line 20 - Other Changes in Net Assets

“Description: unrealized loss. Amount: -23,367.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: investments. Beg. Of year amount: 462,593. End of year amount: 428,723.”

Raw XML Appendix147 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
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MARK A BOYER
IRS990EZ/BooksInCareOfDetail/PhoneNum05306711550
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01190 CIVIC CENTER BLVD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0YUBA CITY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd095993
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt01152
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt06707
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt0405
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-4948
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0463745
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IRS990EZ/GrantsAndSimilarAmountsPaidAmt023500
IRS990EZ/GrossReceiptsAmt018552
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt018147
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0463745
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0435430
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0463745
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0435430
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JAMES BUCHAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LISA DEL PERO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MARK A BOYER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0462593
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0428723
IRS990EZ/OtherChangesInNetAssetsAmt0-23367
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0SCHOLARSHIPS AWARDED FOR COLLEGE AND TECHNICAL SCHOOL ASSISTANCE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SCHOLARSHIPS AWARDED FOR COLLEGE AND TECHNICAL SCHOOL ASSISTANCE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt023500
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt023500
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt023500
IRS990EZ/TotalProgramServiceExpensesAmt023500
IRS990EZ/TotalRevenueAmt018552
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0405
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0900
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt020800
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt047725
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt015520
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt085350
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt05163
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt06776
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt013014
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt09569
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt09916
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt044438
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.65760
IRS990ScheduleA/PublicSupportPY170Pct00.68250
IRS990ScheduleA/PublicSupportTotal170Amt085350
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0405
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0900
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt020800
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt047725
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt015520
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt085350
IRS990ScheduleA/TotalSupportAmt0129788
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: DIVIDEND INCOME. AMOUNT: 18,147.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACTIVITY CLASSIFICATION: SCHOLARSHIPS. GRANTEE NAME: VARIOUS. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: CASH. METHOD USED TO DETERMINE BOOK VALUE: CASH. METHOD USED TO DETERMINE FMV: CASH. BOOK VALUE OF PROPERTY: 23,500. DATE OF GIFT: 06/30/16. AMOUNT GIVEN: 23,500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: UNREALIZED LOSS. AMOUNT: -23,367.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: INVESTMENTS. BEG. OF YEAR AMOUNT: 462,593. END OF YEAR AMOUNT: 428,723.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES BUCHAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05306711550
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-02-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROTARY MEMORIAL SCHOLASTIC FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0ROTA
ReturnHeader/Filer/EIN0942897423
ReturnHeader/Filer/PhoneNum05306711550
ReturnHeader/Filer/USAddress/AddressLine1Txt01190 CIVIC CENTER BLVD
ReturnHeader/Filer/USAddress/CityNm0YUBA CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095993
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0480567703
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KCOE ISOM LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01190 CIVIC CENTER BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0YUBA CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095993
ReturnHeader/PreparerPersonGrp/PhoneNum05306711550
ReturnHeader/PreparerPersonGrp/PreparationDt02017-02-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK A BOYER
ReturnHeader/ReturnTs02017-02-15T21:55:47-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$435,430
Liabilities
$0
Net assets
$435,430
Revenue
$18,552
Expenses
$23,500
Net income
-$4,948
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.86$0.00$4.86$0.67$0.62$0.05
2024Detailed filing. Detailed filing data is available for this year.$4.81$0.00$4.81$0.40$0.51$0.12
2023Detailed filing. Detailed filing data is available for this year.$4.92$4.92$0.45$0.51$0.06
2022Detailed filing. Detailed filing data is available for this year.$4.98$4.98$0.58$0.01$0.56
2021Detailed filing. Detailed filing data is available for this year.$4.39$4.39$0.65$1.00$0.35
2020Detailed filing. Detailed filing data is available for this year.$4.85$0.00$4.85$0.25$0.01$0.24
2019Detailed filing. Detailed filing data is available for this year.$4.89$0.00$4.89$0.47$0.60$0.13
2018Detailed filing. Detailed filing data is available for this year.$4.99$0.00$4.99$0.34$0.31$0.03
2017Summary only. Only limited summary data is available for this year.$4.84$0.00$0.32$0.22$0.10
2016Detailed filing. Detailed filing data is available for this year.$4.35$0.00$4.35$0.19$0.24$0.05
2015Detailed filing. Detailed filing data is available for this year.$4.64$0.00$4.64$0.08$0.27$0.19
2014Detailed filing. Detailed filing data is available for this year.$4.72$0.00$4.72$0.34$0.23$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.23$0.00$4.23$0.57$0.19$0.38
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.64$0.00$3.64$0.25$0.28$0.02
2011Summary only. Only limited summary data is available for this year.$3.63$0.00$3.63$0.25$0.12$0.13