2019-12-03T08:32:22-06:00 2019-03-31 161131146 BONADIO & CO LLP 171 SULLYS TRAIL PITTSFORD NY 14534 990 2018-04-01 800024332 ROCHESTER AREA COMMUNITY FOUNDATION INITIATIVES INC ROCH 5852714100 500 EAST AVENUE ROCHESTER NY 14607 JENNIFER LEONARD VP AND CEO 5852714100 2019-11-21 1 GRACE GONZALEZ P01357170 5853811000 4.14.157.194 2019-11-21 09:21:21 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 5C704B3FF464E54C4CE4AB9B8A5F0120FA67052E 2018 2020-04-17 16:48:07Z JENNIFER LEONARD 500 EAST AVENUE ROCHESTER NY 14607 3130163 0 X WWW.RACF.ORG X 2001 NY SPONSORS PROGRAMS AND PROJECTS THAT ADDRESS THE NEEDS OF THE COMMUNITY. THE ORGANIZATION OPERATES EXCLUSIVELY FOR THE BENEFIT AND SUPPORT OF ROCHESTER AREA COMMUNITY FOUNDATION. 13 13 128 200 0 0 2522926 3119165 0 0 0 0 4969 10998 2527895 3130163 1453356 1213504 0 0 1187882 1243387 0 0 90321 474989 554921 3116227 3011812 -588332 118351 1273264 1455827 138483 202344 1134781 1253483 SPONSORS PROGRAMS AND PROJECTS THAT ADDRESS THE NEEDS OF THE COMMUNITY. THE ORGANIZATION OPERATES EXCLUSIVELY FOR THE BENEFIT AND SUPPORT OF ROCHESTER AREA COMMUNITY FOUNDATION. 0 0 2848026 1213504 SPONSORS PROGRAMS AND PROJECTS THAT ADDRESS THE NEEDS OF THE COMMUNITY. OPERATES EXCLUSIVELY FOR THE BENEFIT AND SUPPORT OF ROCHESTER AREA COMMUNITY FOUNDATION. THERE WERE 40 GRANTS PAID OUT TO AGENCIES HELPING PEOPLE IN THE GREATER ROCHESTER COMMUNITY. 2848026 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 38 0 1 128 1 0 0 0 0 1 1 0 0 0 0 0 0 0 X 13 13 0 0 0 1 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X X MS AMY VARS 5852714100 500 EAST AVENUE ROCHESTER NY 14607 ELIZABETH A THORLEY CFP CLU MEMBER 1.00 X 0 0 0 DAVID A STILL CHAIR 1.00 X X 0 0 0 DAVID P VENISKEY CPA MEMBER 1.00 X 0 0 0 MARY A WORBOYS-TURNER MEMBER 1.00 X 0 0 0 CAROL H ADAMS MEMBER 1.00 X 0 0 0 MICHELLE A HUTCHINSON ESQ SECRETARY 1.00 X X 0 0 0 REV MARVIN A MCMICKLE PHD MEMBER 1.00 X 0 0 0 KIM VANGELDER TREASURER 1.00 X X 0 0 0 CAROLYN G NUSSBAUM ESQ MEMBER 1.00 X 0 0 0 RICHARD J RIEDMAN MEMBER 1.00 X 0 0 0 ROBERT D BADEN MEMBER 1.00 X 0 0 0 DAVID R FERRIS ESQ COUNSEL 1.00 X X 0 0 0 LORI VAN DUSEN MEMBER 1.00 X 0 0 0 JENNIFER LEONARD VICE PRESIDENT & CEO 2.00 38.00 X 0 298870 68046 AMY S VARS CPA SENIOR VP AND CFO 2.00 38.00 X 0 155929 7011 0 454799 75057 0 0 1 0 0 25496 658308 2435361 885 3119165 MISCELLANEOUS 900099 10998 10998 10998 3130163 0 0 10998 1213504 1213504 1026581 964495 6325 55761 27779 26099 172 1508 86702 81456 538 4708 102325 96135 634 5556 527 527 500 500 11060 11060 43074 43074 9360 5522 3838 125070 119579 492 4999 43149 13076 17761 12312 5212 5212 26520 26520 43071 43071 CONVENOR & CONTR.SERVIC 201825 201825 OTHER FEES 32664 27619 3921 1124 EQUIPMENT RENTAL 12889 12323 51 515 3011812 2848026 73465 90321 X 3198 33490 1071725 1216720 184892 193132 13449 12485 1273264 1455827 29347 10668 71304 59000 37832 132676 138483 202344 X 1134781 1253483 1134781 1253483 1273264 1455827 X 118351 351 X X 0 1 X 1 0 X 2865255 3165920 2055895 2522926 3119165 13729161 2865255 3165920 2055895 2522926 3119165 13729161 824146 12905015 315 1691 2958 4969 10998 20931 13750092 0.93850 0.82910 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 12000 0 1 2585 0 14585 0 0 ACCRUED EXPENSES 42176 DEFERRED CONTRIBUTIONS 90500 132676 3130163 0 3130163 0 3130163 3011812 0 3011812 0 3011812 1 ACTION FOR A BETTER COMMUNITY 400 WEST AVENUE ROCHESTER NY 14611 160902835 501(C)(3) 57700 RSEHI GRANTS AUTISMUP 855 PUBLISHERS PARKWAY WEBSTER NY 14580 043833868 501(C)(3) 5000 TO SUPPORT THE LINKUP PROGRAM BIG BROTHERS BIG SISTERS OF GREATER ROCHESTER 37 SOUTH WASHINGTON STREET STE 120 ROCHESTER NY 14608 160997229 501(C)(3) 10000 RWGC 2018: LITTLE SISTERS-BIG FUTURES! CAMERON COMMUNITY MINISTRIES 48 CAMERON STREET ROCHESTER NY 146061743 161257507 501(C)(3) 16000 RWGC 2018: RESPECT AND RESPONSIBILITY (R&R) FOR GIRLS CENTER FOR EMPLOYMENT OPPORTUNITIES 39 STATE STREET STE 400 ROCHESTER NY 14614 133843322 501(C)(3) 15000 RWGC 2018: EMPLOYMENT REENTRY SERVICES FOR ROCHESTER-AREA WOMEN WITH CRIMINAL CONVICTIONS CENTER FOR GOVERNMENTAL RESEARCH 1 SOUTH WASHINGTON STREET STE 400 ROCHESTER NY 14614 160754774 501(C)(3) 71700 ACT ROCHESTER CENTER FOR TEEN EMPOWERMENT 392 GENESEE STREET ROCHESTER NY 14611 043091002 501(C)(3) 25000 RWGC 2018: YOUNG WOMEN'S LEADERSHIP AND EMPLOYMENT PROJECT CHILDREN'S INSTITUTE INC 274 N GOODMAN STREET STE D103 ROCHESTER NY 14607 237102632 501(C)(3) 9000 JACQUE CADY ANNUAL ADVOCACY AWARD GRANT, ROCH. INTERNATIONAL CHILDREN'S FILM FESTIVAL CITY OF ROCHESTER DEPT OF RECREATION & YOUTH SERVICES 400 DEWEY AVENUE ROCHESTER NY 14613 166002551 MUNICIPALITY 130000 NORTON VILLAGE BASKETBALL COURTS COORDINATED CARE SERVICES INC 1099 JAY STREET BLDG J 3RD FLOOR ROCHESTER NY 146111153 222573042 501(C)(3) 7000 2018 POVERTY SIMULATION EARLY CHILDHOOD EDUCATION QUALITY COUNCIL CO CHILDREN'S INSTITUTE 274 N GOODMAN ST STE D103 ROCHESTER NY 14607 237102632 501(C)(3) 8305 ACCREDITATION SUPPORT PROJECT GREATER ROCHESTER CHAMBER OF COMMERCE 150 STATE STREET ROCHESTER NY 146141308 510439860 501(C)6 11208 WOMEN'S COUNCIL FUND JUDICIAL PROCESS COMMISSION 1921 NORTON STREET 2ND FLOOR ROCHESTER NY 14609 223153478 501(C)(3) 25000 RWGC 2018: WOMEN'S LEGAL ACTION PROJECT & SUPPORT SERVICES LIFESPAN OF GREATER ROCHESTER INC 1900 SOUTH CLINTON AVENUE ROCHESTER NY 14618 160986298 501(C)(3) 100000 CAREGIVER RESPITE PROGRAM MONROE HOUSING COLLABORATIVE INC 1000 ELMWOOD AVENUE STE 214 ROCHESTER NY 14620 474492869 501(C)(3) 16500 DD 2018: HOUSING NAVIGATION PROGRAM NORTH EAST AREA DEVELOPMENT INC 360 WEBSTER AVENUE ROCHESTER NY 14609 166091542 501(C)(3) 7500 SUMMER MEALS CAPACITY BUILDING MINI-GRANT: CHAMPION ACADEMY SUMMER ORIENTATION PATHSTONE CORPORATION 400 EAST AVENUE ROCHESTER NY 14607 160984913 501(C)(3) 48617 RSEHI GRANTS ROCHESTER REHABILITATION CENTER 1000 ELMWOOD AVENUE ROCHESTER NY 14620 160743143 501(C)(3) 20000 DD 2018: TECH/DOC ENRICHMENT INSTITUTES SOCIETY FOR THE PROTECTION AND CARE OF CHILDREN 148 SOUTH FITZHUGH STREET ROCHESTER NY 14608 160755822 501(C)(3) 25000 RWGC 2018: TEENAGE PARENT SUPPORT SERVICES (TAPSS) SPIRITUS CHRISTI PRISON OUTREACH 934 CULVER ROAD ROCHESTER NY 14609 161582433 501(C)(3) 15500 RWGC 2018: WOMEN'S EMPOWERMENT PROGRAM OF JENNIFER HOUSE ST PHILLIP MISSIONARY BAPTIST CHURCH 191 BAY STREET ROCHESTER NY 14605 822867605 501(C)(3) 5000 2018 SUMMER MEALS CAPACITY BUILDING MINI-GRANT: SUMMER MEALS EXPANSION PROJECT SUMMERLEAPGREATER ROCHESTER SUMMER LEARNING ASSN CO CHILDREN'S INSTITUTE 274 N GOODMAN STREET STE D103 ROCHESTER NY 14607 452797098 501(C)(3) 50000 SUMMERLEAP - EPK TO 3RD GRADE INITIATIVE THE CHILDREN'S AGENDA INC 1 WASHINGTON STREET SOUTH STE 120 ROCHESTER NY 146141139 201547478 501(C)(3) 383314 GENERAL SUPPORT UNITED WAY OF GREATER ROCHESTER 75 COLLEGE AVENUE ROCHESTER NY 146071009 161015782 501(C)(3) 70000 LIVABLE COMMUNITY INITIATIVE OF THE AGING ALLIANCE - YEAR 1 SUPPORT UNITY HOSPITAL OF ROCHESTER 89 GENESEE STREET ROCHESTER NY 14611 237221763 501(C)(3) 25000 RWGC 2018: PROJECT INDEPENDENCE AT HEALTHY MOMS VETERANS OUTREACH CENTER INC 459 SOUTH AVENUE ROCHESTER NY 14620 161137371 501(C)(3) 10500 RWGC 2018: WOMEN VETERANS SELF-SUFFICIENCY PROJECT VOLUNTEERS OF AMERICA OF WESTERN NY 214 LAKE AVENUE ROCHESTER NY 14608 166011713 501(C)(3) 16000 RWGC 2018: VOA'S SELF-SUFFICIENCY AND WORKFORCE READINESS PROGRAMMING FOR WOMEN 25 2 PART I, LINE 2: ALL GRANTEES ARE CONFIRMED AS ELIGIBLE U.S. BASED PUBLIC CHARITIES PRIOR TO GRANT DISBURSEMENT. RECIPIENTS OF LARGE GRANTS (OVER $10,000) CAN BE REQUIRED TO SUBMIT REPORTS ON THEIR ACCOMPLISHMENTS. AN AFFILIATED ORGANIZATION, ROCHESTER AREA COMMUNITY FOUNDATION, MAINTAINS INFORMATION ABOUT GRANTEES AND CONDUCTS DUE DILIGENCE TO ENSURE SOUND USE OF FUNDS. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 JENNIFER LEONARD VICE PRESIDENT & CEO 0 287126 0 0 0 11744 0 56000 0 12046 0 366916 0 0 AMY S VARS CPA SENIOR VP AND CFO 0 155648 0 0 0 281 0 6124 0 887 0 162940 0 0 FORM 990, SCHEDULE J, PAGE 3, PART III ROCHESTER AREA COMMUNITY FOUNDATION, A RELATED ORGANIZATION, WAS RESPONSIBLE FOR PAYING THE COMPENSATION FOR RACF INITIATIVES, INC.'S VICE PRESIDENT AND CEO AND THE RESPECTIVE HEALTH OR SOCIAL CLUB DUES, AS WELL AS THE COMPENSATION OF THE SENIOR VICE PRESIDENT AND CFO. THE FOLLOW WAS USED BY ROCHESTER AREA COMMUNITY FOUNDATION WHEN DETERMINING THE VICE PRESIDENT AND CEO'S COMPENSATION - INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION STUDY, FORM 990 OF OTHER ORGANIZATIONS - AND APPROVAL BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 5 THE ORGANIZATION RECEIVED GRANTS FROM GOVERNMENT FUNDERS OVER A PERIOD OF MANY YEARS. IN 2019, RACF BECAME AWARE THAT SOME ELEMENTS OF THE ADMINISTRATION OF THIS GOVERNMENT-FUNDED PROGRAM MAY NOT HAVE COMPLIED WITH THE REQUIREMENTS OF THE GRANT AGREEMENTS. AS OF THE DATE THE 2019 CONSOLIDATED FINANCIAL STATEMENTS WERE AVAILABLE TO BE ISSUED, THE POTENTIAL FOR A LIABILITY TO THOSE GOVERNMENT FUNDERS EXISTED, BUT THE AMOUNT OF SUCH LIABILITY WAS NOT DETERMINABLE. THEREFORE, NO AMOUNTS HAVE BEEN RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS RELATED TO THIS POTENTIAL NON-COMPLIANCE. FORM 990, PART VI, SECTION B, LINE 11B OUR FINANCE COMMITTEE MEMBERS ARE EACH EMAILED A COPY OF THE FORM 990 PRIOR TO THE 990 BEING FILED. THEY ARE GIVEN APPROXIMATELY TWO WEEKS TO REVIEW THE DOCUMENT. DURING THAT TIME THEY ASK THE SENIOR VICE PRESIDENT AND CFO ANY QUESTIONS OR CONCERNS THEY HAVE ABOUT THE 990. THE SENIOR VICE PRESIDENT AND CFO ADDRESSES AND RESOLVES ALL QUESTIONS AND ISSUES ON THE 990. THE INDIVIDUAL FINANCE COMMITTEE MEMBERS SUBMIT THEIR APPROVAL BY EMAIL. ONCE APPROVED BY ALL FINANCE COMMITTEE MEMBERS, THE FORM 990 IS EMAILED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW. THE FORM 990 IS DISCUSSED AT THE NEXT BOARD MEETING PRIOR TO THE FORM 990 BEING FILED. IT IS A SEPARATE AGENDA ITEM FOR THE BOARD MEETING, GIVING THE MEMBERS AN OPPORTUNITY TO DISCUSS ANY QUESTIONS THAT THEY MIGHT HAVE. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS, KEY EMPLOYEES AND STAFF ARE REQUIRED ANNUALLY TO COMPLETE A CONFLICT OF INTEREST FORM. THIS FORM ASKS THE INDIVIDUAL TO DISCLOSE ALL CURRENT POSITIONS OR RELATIONSHIPS IN WHICH THEY ARE INVOLVED OR WHICH MAY POSE A POTENTIAL CONFLICT OF INTEREST, AND SHALL FURTHER DISCLOSE ANY SUBSEQUENTLY ESTABLISHED RELATIONSHIP THAT MAY BE PERCEIVED TO BE A POTENTIAL CONFLICT OF INTEREST. IT IS OUR POLICY THAT THROUGHOUT THE YEAR AT BOARD AND COMMITTEE MEETINGS THAT ALL CONFLICTS OF INTEREST, INCLUDING POTENTIAL INTERESTS, SHALL BE DISCLOSED, AND THAT DIRECTORS AND COMMITTEE MEMBERS SHALL REFRAIN FROM VOTING OR PARTICIPATING IN ANY BOARD OR COMMITTEE ACTION INVOLVING THE ENTITY WITH WHICH THERE MAY BE A CONFLICT, BY LEAVING THE ROOM DURING SUCH VOTE OR ACTION. FORM 990, PART VI, SECTION B, LINE 15 THE CHAIR OF THE BOARD OF DIRECTORS ALERTS BOARD AND MANAGEMENT TEAM THAT THE VICE PRESIDENT AND CEO'S PERFORMANCE REVIEW FORMS WILL BE COMING BY EMAIL AND SHOULD BE RETURNED TO HIS/HER ATTENTION. THE VICE PRESIDENT AND CEO PROVIDES A MEMO ON PERFORMANCE TO DATE DURING THE YEAR. THE CHAIR SECURES UPDATED REVIEW FORM FROM THE VICE PRESIDENT AND CEO. THE CHAIR REVIEWS THE FORM AND EMAILS WITH VICE PRESIDENT AND CEO'S MEMO TO BOARD AND MANAGEMENT TEAM WITH INSTRUCTIONS FOR RETURNING TO HIS/HER ATTENTION. CHAIR WILL SEND FOLLOW-UP EMAILS AS NEEDED. THE CHAIR DISSEMINATES PERFORMANCE REVIEW SUMMARY TO EXECUTIVE COMMITTEE. THE SENIOR VICE PRESIDENT AND CFO PROVIDES COMPENSATION HISTORY FOR VICE PRESIDENT AND CEO TO EXECUTIVE COMMITTEE. THE VICE PRESIDENT AND CEO PROVIDES SALARY/BENEFIT COMPS FROM LOCAL AND NATIONAL PEERS TO EXECUTIVE COMMITTEE. AN EXECUTIVE SESSION OF EXECUTIVE COMMITTEE FOLLOWED BY A MEETING WITH VICE PRESIDENT AND CEO TO SHARE SUMMARY RATINGS AND PERFORMANCE REVIEW OCCURS; CHAIR PREPARES VICE PRESIDENT AND CEO'S SALARY RECOMMENDATION FOR BOARD OF DIRECTORS. FULL BOARD OF DIRECTORS RATIFIES SALARY RECOMMENDATION; CHAIR COMMUNICATES IN WRITING TO VICE PRESIDENT AND CEO AND SENIOR VICE PRESIDENT AND CFO. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC ON REQUEST. IN ADDITION, THE ORGANIZATION'S FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE ON THE WEBSITE WWW.RACF.ORG. FORM 990, PART XI, LINE 9: TRANSFER FROM AFFILIATE 351. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE IS RESPONSIBLE FOR THE REVIEW AND APPROVAL OF THE AUDITED FINANCIAL STATEMENTS. FORM 990: RECONCILIATION OF REVENUE AND EXPENSES: ROCHESTER AREA COMMUNITY FOUNDATION INITIATIVES, INC. IS AN AFFILIATE OF ROCHESTER AREA COMMUNITY FOUNDATION. AS SUCH, A SINGLE FINANCIAL STATEMENT AUDIT IS PERFORMED ON ROCHESTER AREA COMMUNITY FOUNDATION AND ITS AFFILIATES. THEREFORE, THE INFORMATION PROVIDED IS BASED UPON ROCHESTER AREA COMMUNITY FOUNDATION INITIATIVES, INC. AS IF A STAND-ALONE FINANCIAL STATEMENT OF THIS ENTITY WAS PREPARED. FORM 990, SCHEDULE A: ROCHESTER AREA COMMUNITY FOUNDATION INITIATIVES, INC. IS A NOT-FOR-PROFIT CORPORATION WHICH IS ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES BY SUPPORTING ACTIVITIES THAT BENEFIT ROCHESTER AREA COMMUNITY FOUNDATION (RACF). THE ORGANIZATION SPONSORS CHARITABLE PROJECTS AND PROGRAMS MEETING COMMUNITY NEEDS THAT ARE CONCEIVED AND DEVELOPED BY PERSONS FROM THE COMMUNITY. THE ORGANIZATION RECEIVES CONTRIBUTIONS AND MAKES GRANTS TO QUALIFIED AGENCIES AND PROGRAMS ORGANIZED AND OPERATED FOR CHARITABLE, EDUCATIONAL OR OTHER SIMILAR PURPOSES. ROCHESTER AREA COMMUNITY FOUNDATION 500 EAST AVENUE ROCHESTER NY 146071712 237250641 GRANT-MAKING COMMUNITY FOUNDATION NY 501(C)(3) 7 N/A 0 ROCHESTER AREA FOUNDATION INC 500 EAST AVENUE ROCHESTER NY 146071912 161539889 PROVIDE RENTAL SPACE TO EXEMPT ORGANIZATIONS NY 501(C)(3) 12A ROCHESTER AREA COMMUNITY FOUNDATION 0 THE HAROLD AND JOAN FEINLOOM SUPPORTING FOUNDATION INC 500 EAST AVENUE ROCHESTER NY 146071912 222988808 SUPPORT THE CHARITABLE EFFORTS OF ROCHESTER AREA COMMUNITY FOUNDATION NY 501(C)(3) 12A ROCHESTER AREA COMMUNITY FOUNDATION 0 ROCHESTER AREA COMMUNITY FOUNDATION DEPOSITORY INC 500 EAST AVENUE ROCHESTER NY 146071912 223106737 PROVIDE GRANTS TO PUBLIC CHARITIES NY 501(C)(3) 7 ROCHESTER AREA COMMUNITY FOUNDATION 0 SANDS FAMILY SUPPORTING FOUNDATION INC 500 EAST AVENUE ROCHESTER NY 146071712 810751295 SUPPORTS THE CHARITABLE EFFORTS OF ROCHESTER AREA COMMUNITY FOUNDATION NY 501(C)(3) 12A ROCHESTER AREA COMMUNITY FOUNDATION 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 ROCHESTER AREA COMMUNITY FOUNDATION C 990284 FMV