MORAGA ROTARY CLUB FOUNDATION: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- MORAGA ROTARY CLUB FOUNDATION (EIN 68-0459094)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2024-11-07
- IRS object ID
- 202433129349202198
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-07T17:05:54-08:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 680424071 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KASPER ACCOUNTANCY CORPORATION | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1333 WILLOW PASS ROAD SUITE 213 | AddressLine1Txt |
| City | CONCORD | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94520 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 680459094 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MORAGA ROTARY CLUB FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MORA | BusinessNameControlTxt |
| Phone | 4154203049 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 122 | AddressLine1Txt |
| City | MORAGA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94556 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DEBBIE KOO | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 4154203049 | PhoneNum |
| Signature | 2024-11-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Beri B Smith-Kasper | PreparerPersonNm |
| PTIN | P01388260 | PTIN |
| Phone | 9258251040 | PhoneNum |
| Preparation | 2024-11-07 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Group Exemption | 0573 | GroupExemptionNum |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $118,805 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $83,937 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $0 | ProgramServiceRevenueAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Investment Income | $9,014 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $0 | GainOrLossFromSaleOfAssetsAmt |
| Fundraising Gross Income | $25,854 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $14,126 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $11,728 | SpecialEventsNetIncomeLossAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $0 | GrossProfitLossSlsOfInvntryAmt |
| Total Revenue | $104,679 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $105,781 | GrantsAndSimilarAmountsPaidAmt |
| Other Expenses Total | $6,552 | OtherExpensesTotalAmt |
| Total Expenses | $112,333 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$7,654 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $186,355 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $5,891 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $184,592 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $186,405 | BOYAmt |
| EOY | $184,588 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $100 | BOYAmt |
| EOY | $129 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $186,505 | BOYAmt |
| EOY | $184,717 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $150 | BOYAmt |
| EOY | $125 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $186,355 | BOYAmt |
| EOY | $184,592 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | COMMUNITY SERVICE FOR LOCAL AND INTERNATIONAL PROGRAMS | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (4 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Foreign GrantsForeignGrantsInd | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|---|
| UNIVERSITY OF OXFORD ROTARY GLOBAL GRANT SCHOLARSHIPSUPPORTING EDUCATION AND PEACE | $68,932 | Yes (X) | $68,932 |
| SCHOLARSHIPS - PROVIDED SEVERALSCHOLARSHIPS TO LOCAL HIGH SCHOOL STUDENTS | $9,000 | $9,000 | |
| MORAGA PARKS AND RECREATION SUPPORT FOR LOCAL HEALTH AND WELLNESS CREATING SAFE PLACES FOR OUTDOORRECREATION | $10,000 | $10,000 | |
| VARIOUS DONATIONS FOR LOCAL AND INTERNATIONAL PROJECTS INCLUDING LEADERSHIP CAMPS, EDUCATION FOUNDATION, YOUTH HOMES, TOYS FOR TOTS, SPONSORSHIP OF ROTACARE CLINIC, WHITE PONY EXPRESS, MORAGA CITIZENS NETWORK, GUATAMALA STOVE PROJECT, KIVA MICROFINANCE PROJECT AND COMMON HOPE STUDENT SCHOLARSHIP PROGRAM. | $17,849 | Yes (X) | $17,849 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $105,781 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (3 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| JENNIFER BROPHY | ||||
| PRESIDENT | 20.00 | $0 | $0 | $0 |
| EVIE MICHON | ||||
| EXECUTIVE SECRETARY | 20.00 | $0 | $0 | $0 |
| DEBBIE KOO | ||||
| TREASURER | 20.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Initiation Fees And Cap Contri | $0 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $0 | GrossReceiptsForPublicUseAmt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DEBBIE KOO | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 26 ARROYO DRIVE | AddressLine1Txt |
| City | MORAGA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 945560122 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4154203049 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
| Other Support Sum | $0 | OtherSupportSumAmt |
| Public Support CY170 | 0 | PublicSupportCY170Pct |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $88,998 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $91,817 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $28,386 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $60,913 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $95,665 | CurrentTaxYearAmt |
| Total | $365,779 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $88,998 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $91,817 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $28,386 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $60,913 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $95,665 | CurrentTaxYearAmt |
| Total | $365,779 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $365,779 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,466 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,151 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,569 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,878 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,014 | CurrentTaxYearAmt |
| Total | $34,078 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,466 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,151 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,569 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,878 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,014 | CurrentTaxYearAmt |
| Total | $34,078 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $399,857 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.91480 | PublicSupportCY509Pct |
| Public Support PY509 | 0.91060 | PublicSupportPY509Pct |
| Investment Income CY | 0.08520 | InvestmentIncomeCYPct |
| Investment Income PY | 0.08940 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | DINING WITH ROTARY | Event1Nm |
| Gross Receipts Event1 | $18,243 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $18,243 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $13,031 | FoodAndBeverageEvent1Amt |
| Event2 | AUCTION | Event2Nm |
| Gross Receipts Event2 | $5,690 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $5,690 | GrossRevenueEvent2Amt |
| Food And Beverage Event2 | $903 | FoodAndBeverageEvent2Amt |
| Gross Receipts Total | $23,933 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $23,933 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $13,934 | FoodAndBeverageTotalEventsAmt |
| Direct Expense Summary Events | $13,934 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $9,999 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (20 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt III, Line 31 | VARIOUS DONATIONS FOR LOCAL AND INTERNATIONAL PROJECTS INCLUDING LEADERSHIP CAMPS, EDUCATION FOUNDATION, YOUTH HOMES, TOYS FOR TOTS, SPONSORSHIP OF ROTACARE CLINIC, WHITE PONY EXPRESS, MORAGA CITIZENS NETWORK, GUATAMALA STOVE PROJECT, KIVA MICROFINANCE PROJECT AND COMMON HOPE STUDENT SCHOLARSHIP PROGRAM. |
| Form 990EZ, Part I, Line 10 | GLOBAL GRANT SCHOLARSHIP; EDUCATION AND WORLD; UNIVERSITY OF OXFORD GLOBAL GRANT SCHOLAR : FOREIGN COUNTRY, ENGLAND, , ; NONE, 68932. |
| Form 990EZ, Part I, Line 10 | HIGH SCHOOL SCHOLARSHIPS; EDUCATION; HIGH SCHOOL VARIOUS RECIPIENTS: , , , ; NONE, 9000. |
| Form 990EZ, Part I, Line 10 | VARIOUS YOUTH ACTIVITIES; EDUCATION AND LEADERSHIP; : , , , ; NONE, 3542. |
| Form 990EZ, Part I, Line 10 | MORAGA SCHOOL DISTRICT; EDUCATION; : , , , ; NONE, 5000. |
| Form 990EZ, Part I, Line 10 | MORAGA PARKS AND RECREATION; HEALTH AND WELLNESS; : , , , ; NONE, 10000. |
| Form 990EZ, Part I, Line 10 | OTHER DOMESTIC COMMUNITY DONATIONS; HEALTH AND EDUCATION; : , , , ; NONE, 5274. |
| Form 990EZ, Part I, Line 10 | INTERNATIONAL DONATIONS FOR HEALTH AND EDUCATION; HEALTH AND EDUCATION; : , , , ; NONE, 4033. |
| Form 990EZ, Part I, Line 16 | POSTAGE 82. |
| Form 990EZ, Part I, Line 16 | BANK CHARGES 655. |
| Form 990EZ, Part I, Line 16 | STATE FEES 50. |
| Form 990EZ, Part I, Line 16 | TAX REVIEW/PREPARATION 500. |
| Form 990EZ, Part I, Line 16 | SUPPLIES 15. |
| Form 990EZ, Part I, Line 16 | SPEAKER AWARDS 1250. |
| Form 990EZ, Part I, Line 16 | MORAGA ROTARY MANAGEMENT FEE 4000. |
| Form 990EZ, Part I, Line 20 | UNREALIZED GAIN ON INVESTMENTS 5891. |
| Form 990EZ, Part II, Line 24 | DEPOSIT FOR AS GAME 100. 0. |
| Form 990EZ, Part II, Line 24 | DUE FROM MORAGA ROTARY 0. 129. |
| Form 990EZ, Part II, Line 26 | DUE TO MORAGA ROTARY CLUB 150. 0. |
| Form 990EZ, Part II, Line 26 | DUE TO ROTARY INTERNATIONAL 0. 125. |
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