Civic Intelligence

The Rose Foundation for Communities

EIN 94-3179772 • 501(c)3 • Oakland, CA

Profile

To support grassroots initiatives to inspire community action to protect the environment, consumers, and public health.

201 4th Street Suite 102Oakland, CA 94607

www.rosefdn.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

92nd percentile

0.95x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

2.06x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

51st percentile

4.6%

Higher net margin than 51% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

36th percentile

$209,336

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

48th percentile

4.5%

Faster asset growth than 48% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

68th percentile

18%

Faster revenue growth than 68% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$27,338,553

Up $1,165,752 (+4.5%) from 2023

Liabilities

Up

$25,948,176

Up $581,664 (+2.3%) from 2023

Net Assets

Up

$1,390,377

Up $584,088 (+72%) from 2023

Revenue

Up

$12,603,651

Up $1,893,155 (+18%) from 2023

Expenses

Up

$12,025,055

Up $1,516,768 (+14%) from 2023

Net Income

Up

$578,596

Up $376,387 (+186%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2010: $4,378,806Liabilities 2010: $1,223,735Net Assets 2010: $3,155,0712010Assets 2011: $4,498,431Liabilities 2011: $1,008,151Net Assets 2011: $3,490,2802011Assets 2012: $8,435,603Liabilities 2012: $4,154,694Net Assets 2012: $4,280,9092012Assets 2013: $11,189,369Liabilities 2013: $3,879,781Net Assets 2013: $7,309,5882013Assets 2014: $10,124,840Liabilities 2014: $4,726,174Net Assets 2014: $5,398,6662014Assets 2015: $7,340,733Liabilities 2015: $1,448,205Net Assets 2015: $5,892,5282015Assets 2016: $7,008,435Liabilities 2016: $2,179,306Net Assets 2016: $4,829,1292016Assets 2017: $9,556,971Liabilities 2017: $2,106,744Net Assets 2017: $7,450,2272017Assets 2018: $7,091,834Liabilities 2018: $1,511,765Net Assets 2018: $5,580,0692018Assets 2019: $6,369,125Liabilities 2019: $1,357,620Net Assets 2019: $5,011,5052019Assets 2020: $7,952,720Liabilities 2020: $2,411,623Net Assets 2020: $5,541,0972020Assets 2021: $13,720,278Liabilities 2021: $7,732,402Net Assets 2021: $5,987,8762021Assets 2022: $28,969,524Liabilities 2022: $25,735,702Net Assets 2022: $3,233,8222022Assets 2023: $26,172,801Liabilities 2023: $25,366,512Net Assets 2023: $806,2892023Assets 2024: $27,338,553Liabilities 2024: $25,948,176Net Assets 2024: $1,390,3772024

Highlighted filing

2024

Assets$27,338,553
Liabilities$25,948,176
Net Assets$1,390,377

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2010: $3,724,7182010Expenses 2011: $3,511,0952011Expenses 2012: $5,010,5272012Revenue 2013: $8,199,706Expenses 2013: $5,299,728Net Income 2013: $2,899,9782013Revenue 2014: $5,965,000Expenses 2014: $7,999,153Net Income 2014: -$2,034,1532014Revenue 2015: $5,648,015Expenses 2015: $5,101,382Net Income 2015: $546,6332015Revenue 2016: $6,071,215Expenses 2016: $7,141,437Net Income 2016: -$1,070,2222016Revenue 2017: $10,069,700Expenses 2017: $7,448,602Net Income 2017: $2,621,0982017Revenue 2018: $4,652,603Expenses 2018: $6,353,187Net Income 2018: -$1,700,5842018Revenue 2019: $5,378,615Expenses 2019: $6,283,530Net Income 2019: -$904,9152019Revenue 2020: $6,343,606Expenses 2020: $5,993,360Net Income 2020: $350,2462020Revenue 2021: $9,215,891Expenses 2021: $8,945,184Net Income 2021: $270,7072021Revenue 2022: $5,938,485Expenses 2022: $7,391,905Net Income 2022: -$1,453,4202022Revenue 2023: $10,710,496Expenses 2023: $10,508,287Net Income 2023: $202,2092023Revenue 2024: $12,603,651Expenses 2024: $12,025,055Net Income 2024: $578,5962024

Highlighted filing

2024

Revenue$12,603,651
Expenses$12,025,055
Net Income$578,596

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.3$25.9$1.39$12.6$12.0$0.58
2023Detailed filing. Detailed filing data is available for this year.$26.2$25.4$0.81$10.7$10.5$0.20
2022Detailed filing. Detailed filing data is available for this year.$29.0$25.7$3.23$5.94$7.39$1.45
2021Detailed filing. Detailed filing data is available for this year.$13.7$7.73$5.99$9.22$8.95$0.27
2020Detailed filing. Detailed filing data is available for this year.$7.95$2.41$5.54$6.34$5.99$0.35
2019Detailed filing. Detailed filing data is available for this year.$6.37$1.36$5.01$5.38$6.28$0.90
2018Detailed filing. Detailed filing data is available for this year.$7.09$1.51$5.58$4.65$6.35$1.70
2017Detailed filing. Detailed filing data is available for this year.$9.56$2.11$7.45$10.1$7.45$2.62
2016Detailed filing. Detailed filing data is available for this year.$7.01$2.18$4.83$6.07$7.14$1.07
2015Detailed filing. Detailed filing data is available for this year.$7.34$1.45$5.89$5.65$5.10$0.55
2014Detailed filing. Detailed filing data is available for this year.$10.1$4.73$5.40$5.97$8.00$2.03
2013Detailed filing. Detailed filing data is available for this year.$11.2$3.88$7.31$8.20$5.30$2.90
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.44$4.15$4.28$5.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.50$1.01$3.49$3.51
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.38$1.22$3.16$3.72
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$12,603,651
Mission and Program Overview

Mission

To support grassroots initiatives to inspire community action to protect the environment, consumers, and public health.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$17,462,184$17,474,232▲ $12,048
Investments in Publicly Traded Securities$7,386,681$6,352,969▼ $1,033,712
Accounts Receivable$375,000$781,370▲ $406,370
Investments Other Securities$354,927$65,781▼ $289,146
Pledges and Grants Receivable$83,937$51,746▼ $32,191
Prepaid Expenses and Deferred Charges$14,852$9,000▼ $5,852
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$26,172,801$27,338,553▲ $1,165,752
Other Assets Total$495,220$2,603,455▲ $2,108,235
Liabilities
Deferred Revenue$21,846,021$21,614,815▼ $231,206
Grants Payable$2,824,679$3,826,712▲ $1,002,033
Other Liabilities$631,399$496,561▼ $134,838
Accounts Payable and Accrued Expenses$64,413$10,088▼ $54,325
Total Liabilities$25,366,512$25,948,176▲ $581,664
Net Assets / Fund Balance
Net Assets With Donor Restrictions$741,827$1,091,931▲ $350,104
Net Assets Without Donor Restrictions$64,462$298,446▲ $233,984
Total Net Assets Fund Balance$806,289$1,390,377▲ $584,088
Total Liabilities and Net Assets / Fund Balance$26,172,801$27,338,553▲ $1,165,752

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$376,372--
Other Securities$65,781--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$22,695-▲ $4,339-$26,382
2023$18,590$1,000▲ $4,593-$22,695
2022$25,886-▼ $4,846-$18,590
2021$21,660-▲ $5,226-$25,886
2020$17,696-▲ $3,964-$21,660
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Angela Aiko PandorfInterim Executive DirectorFT$183,750$25,586$209,336
Pamela ArauzFinance DirectorFT$104,882$37,554$142,436
Thomas LittleSecretaryPT$100,190$10,920$111,110
Jodene IsaacsDirector GrantmakingFT$105,550-$105,550
Sarah QuanDirector OperationsFT$104,049-$104,049
Jill RatnerPresident-$2,907$185$3,092

Board Members and Trustees

NameTitle
David MichelfelderPresident
Willard BrownPresident
Cindy Tsai SchultzVice President
Kevin HendrickVice President
Carlos ZambranoDirector
Ellen HouskensDirector
Elliott M JonesDirector
Jim KolinosDirector
Laura FernandezDirector
Marybelle Nzegw TobiasDirector
Pam Fujita-yuhasDirector
Veronica EadySecretary
Amy LyonsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$11,942,526
Program Service Revenue
$0
Investment Income
$644,987
Other Revenue
$16,138
All Other Contributions
$11,609,232
Change in Net Assets
$578,596

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,603,651
Revenue Not Reported on Form 990
$5,492
Total Revenue per Audited Statements
$12,609,143
Total Revenue per Form 990
$12,603,651
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$9,523,181
Salaries, Compensation, and Employee Benefits$1,970,661
Other Expenses$531,213
Total Fundraising Expense$410,222
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$9,341,169--$9,341,169
Other Salaries and Wages$665,562$434,823$158,560$1,258,945
Current Officers, Directors, Trustees, and Key Employees$126,466$108,661$88,411$323,538
Other Employee Benefits$78,185$67,177$54,658$200,020
Grants to Domestic Individuals$182,012--$182,012
Fees for Services Other$139,356$12,251$11,844$163,451
Occupancy$66,507$40,588$21,268$128,363
Payroll Taxes$50,136$43,078$35,050$128,264
Pension Plan Contributions$23,412$20,115$16,367$59,894
Travel$30,533$1,764$943$33,240
Fees for Services Lobbying$25,033--$25,033
Fees for Service Investment Mgmnt Fees-$24,947-$24,947
All Other Expenses$11,713$2,020$3,663$17,396
Fees for Services Legal-$16,213-$16,213
Office Expenses$10,202$3,148$1,118$14,468
Information Technology$3,443$2,411$1,439$7,293
Insurance$2,526$3,185$792$6,503
Other Expenses$585$728$3,946$5,259
Total Functional Expenses$10,824,581$790,252$410,222$12,025,055

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$12,025,055
Total Expenses per Audited Statements$12,025,055
Total Expenses per Form 990$12,025,055
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Grants to OrganizationsOakland, CA--$9,341,169
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
Yes
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Right of Use Liability$411,378
Accrued Expenses$85,183
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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

Jill ratner, president, and thomas little, secretary and former executive director, are married.

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

The board of directors is provided a copy of the form 990 by e-mail prior to filing. The board members are encouraged to review the form and provide feedback.

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

The audit committee shall annually report to the board on any instances of conflict of interest disclosure and any actions taken as a result. Enforcement of the conflict of interest policy is monitored by the rose foundation's compliance officer, who also chairs the foundations audit committee. The audit committee chair reports to the rose foundation board annually on the status of all internal controls, including implementation of conflict of interest and whistleblower policies.

Form 990, Part VI, Section B, Line 15A

Rose foundations compensation policy for the executive director or any other officer requires that a comprehensive survey of salary comps is prepared for, and reviewed by, the personnel committee. All compensation issues related to the executive director or other officers receive an interested director level of scrutiny and must be approved by disinterested persons on the board. Compensation for other top management or key employees is determined by the executive director, and policy requires consideration of a comprehensive survey of applicable salary comps. Detailed compensation records are maintained on all employees and directors, and these records are kept for several years as described in the document retention policy.

Form 990, Part VI, Section B, Line 15B

Rose foundations compensation policy for the executive director or any other officer requires that a comprehensive survey of salary comps is prepared for, and reviewed by, the personnel committee. All compensation issues related to the executive director or other officers receive an interested director level of scrutiny and must be approved by disinterested persons on the board. Compensation for other top management or key employees is determined by the executive director, and policy requires consideration of a comprehensive survey of applicable salary comps. Detailed compensation records are maintained on all employees and directors, and these records are kept for several years as described in the document retention policy.

Form 990, Part VI, Section C, Line 19

Audits and form 990 filings are available on our website. Our form 990 is also available on guidestar.org. All other governing documents and policies are available by request.

Filing and Contact Details

Filer

Filer Name
The Rose Foundation for Communities
EIN
94-3179772
Phone
5106580702
Address
201 4TH STREET SUITE 102, OAKLAND, CA 94607

Signing Officer

Name
Deborah Self
Title
Executive Director
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deborah Self
Formed
1992
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
34
Volunteers
29

Preparer

Firm
Maze & Associates
Address
3478 Buskirk Ave Ste 217, Pleasant Hill, CA 94523
Preparer
Vikki C Rodriguez
Phone
9252282800
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

Part v, line 4 intended uses for endowment fundsour permanently restricted funds support the anthony grassroots environmental prize which recognizes an outstanding example of grassroots environmental activism in california over the previous year with a $2,000 cash award.

Raw XML AppendixShowing 400 of 686 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/Form990PartVIISectionAGrp/TitleTxt0INTERIM EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1FINANCE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIR. GRANTMAKING
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIR. OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6President
IRS990/Form990PartVIISectionAGrp/TitleTxt7Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt8Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt9Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt10Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15President
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE NEW VOICES ARE RISING PROGRAM WORKS WITH YOUTH FROM LOW-INCOME BAY AREA COMMUNITIES SUFFERING FROM EXPOSURE TO TOXIC POLLUTION. THE PROGRAM HELPS YOUTH DEVELOP LEADERSHIP AND ANALYTICAL SKILLS THROUGH A SUMMER ACADEMY, SCHOOL TERM FELLOWSHIPS, INTERNSHIPS WITH NON-PROFITS AND BUSINESSES, AND FIELD TRIPS TO EXPLORE ENVIRONMENTAL CAREERS AND VOLUNTEER OPTIONS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0500437

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