2023-12-13T12:08:26-06:00 2023-04-30 474526160 EFPR GROUP CPAS PLLC 100 SOUTH CLINTON AVE SUITE 1500 ROCHESTER NY 14604 990 2022-05-01 160778060 ROCHESTER ROTARY CHARITABLE TRUSTS INC ROCH 5855467435 180 LINDEN OAKS SUITE 200 ROCHESTER NY 14625 TRACEY DREISBACH EXECUTIVE DIRECTOR/SECRETARY 5855467435 2023-12-12 1 TRACEY DREISBACH 999009999 1 CHRISTOPHER JOHNSTON P00896198 5854278900 2023-12-12 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z TRACEY DREISBACH 180 LINDEN OAKS SUITE 200 ROCHESTER NY 14625 1810488 0 X WWW.ROCHESTERROTARY.ORG X 1942 NY SERVING INDIVIDUALS WITH DISABILITIES AND INNER-CITY YOUTH 18 17 105 450 0 0 618594 388327 108560 289090 286840 161329 543175 358839 1557169 1197585 28858 78193 0 0 591419 767109 0 0 65098 659152 761759 1279429 1607061 277740 -409476 10548781 10523664 186005 271808 10362776 10251856 X ROCHESTER ROTARY CHARITABLE TRUSTS MAKES A DIFFERENCE IN THE LIVES OF OUR COMMUNITY AND WORLD NEIGHBORS-IN-NEED, WITH SPECIAL EMPHASIS ON CITY YOUTH AND ON INDIVIDUALS OF ALL AGES WITH DISABILITIES.THIS IS DONE THROUGH THE RESOURCES OF OUR SUNSHINE CAMPUS, THE TUESDAY LUNCHEON FORUMS, AND FOCUSED ACTIVITIES COORDINATED THROUGH OUR HEADQUARTERS.ALL ACTIVITIES ARE GUIDED BY THE OBJECTIVES OF ROTARY INTERNATIONAL: FELLOWSHIP, COMMUNITY SERVICE, HIGH ETHICAL STANDARDS, AND INTERNATIONAL UNDERSTANDING AND GOODWILL. 0 0 976005 289090 THE ROCHESTER ROTARY SUNSHINE CAMP PROVIDES A CAMPING PROGRAM FOR OVER 2,500 CHILDREN FROM THE GREATER ROCHESTER AND SURROUNDING AREAS AT NO CHARGE TO THE CHILDREN OR THEIR FAMILIES WITHOUT ANY GOVERNMENT FUNDING. ROCHESTER ROTARY HOSTS A TWO WEEK CAMPING PROGRAM FOR CHILDREN WITH SPECIAL NEEDS AGES 7-21 FREE OF CHARGE AND ADDITIONALLY PARTNERS WITH EIGHT AREA AGENCIES TO PROVIDE QUALITY CAMPING PROGRAMS FOR THEIR CAMPERS WITH DISABILITIES. THIS PARTNER USAGE IS SUBSIDIZED BY OUR ORGANIZATION THROUGH GRANTS. THE SUNSHINE CAMP SERVES AS A RESOURCE TO THE ENTIRE COMMUNITY SERVING OVER 5,000 PEOPLE ANNUALLY. 5916 5916 THE SCHOOL #8 ADOPT-A-SCHOOL PROGRAM PROVIDES ASSISTANCE TO STUDENTS IN THEIR PERSONAL, SOCIAL, AND EDUCATIONAL GROWTH. THE RRCT HAS BEEN COMMITTED TO ROBERTO CLEMENTE SCHOOL IN PARTNERSHIP SINCE 1994. 13513 13513 THE PURPOSE OF THE COLLEGE SCHOLARSHIP PROGRAM IS TO PROVIDE FUNDING FOR COLLEGE STUDENTS WHO ATTENDED SCHOOL #8. THE STUDENTS ARE MENTORED BY ROTARIANS BEGINNING IN FIFTH GRADE AND CONTINUING THROUGH COLLEGE. THE MENTORS INTRODUCE THE SCHOLARS TO CULTURAL, VOLUNTEER, AND EDUCATIONAL OPPORTUNITIES DURING THE MENTOR YEARS. 273972 58764 82112 OTHER PROGRAMS 273972 58764 82112 1269406 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 9 0 1 105 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 17 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X TRACEY DREISBACH 5855467435 180 LINDEN OAKS SUITE 200 ROCHESTER NY 14625 TIMOTHY J COOK PRESIDENT 1.00 X X 0 0 0 GREGORY A MILLER TREASURER 1.00 X X 0 0 0 JOHN F HEVERON JR ASSISTANT TREASURER 1.00 X X 0 0 0 TRACEY DREISBACH EXECUTIVE DIRECTOR/SECRETA 33.00 7.00 X X 118844 0 9297 KATHLEEN PRINGLE DIRECTOR 1.00 X 0 0 0 R SCOTT RASMUSSEN DIRECTOR 1.00 X 0 0 0 JOHN P GLEASON DIRECTOR 1.00 X 0 0 0 PETER J GLENNON DIRECTOR 1.00 X 0 0 0 LAUREN J BURNS DIRECTOR 1.00 X 0 0 0 PETER J LANDERS DIRECTOR 1.00 X 0 0 0 TIMOTHY MASON DIRECTOR 1.00 X 0 0 0 JEFFREY S HALIK DIRECTOR 1.00 X 0 0 0 JOHN M PITTON DIRECTOR 1.00 X 0 0 0 JULIE ST GERMAINE DIRECTOR 1.00 X 0 0 0 WILLIAM F WEIR DIRECTOR 1.00 X 0 0 0 JANICE HARBIN DIRECTOR 1.00 X 0 0 0 LYNN M LUBECKI DIRECTOR 1.00 X 0 0 0 HEATHER L SMITH DIRECTOR 1.00 X 0 0 0 118844 0 9297 1 0 0 0 0 8425 379902 388327 CAMPUS USER FEES 900099 289090 289090 289090 183637 183637 368003 390311 -22308 -22308 -22308 499319 8425 222592 276727 276727 CLUB REIMBURSEMENT 900099 82112 82112 82112 1197585 371202 0 438056 26000 26000 52193 52193 128141 88324 30940 8877 521657 360036 125012 36609 53618 36460 13941 3217 63693 43311 16560 3822 14250 14250 27907 27907 63287 63287 7872 7872 14114 11806 2308 122473 91855 30618 8640 6480 2160 173594 173594 71078 53308 17770 MAINTENANCE 96863 96863 CAMP PROGRAM EXPENSE 54666 54666 COMMISSARY EXPENSES 54397 54397 DEVELOPMENT COSTS 16764 4191 12573 35854 30513 5341 1607061 1269406 272557 65098 137305 163475 302125 202411 32037 47509 13648 19131 5823495 3746501 2119547 2076994 6483500 6378706 715319 675016 745300 960422 10548781 10523664 108006 81806 77852 93695 147 96307 186005 271808 X 8004409 7592898 2358367 2658958 10362776 10251856 10548781 10523664 X -409476 31211 267345 X X 0 1 X 1 0 X 560373 503142 388239 618594 388327 2458675 773377 637124 117583 390268 788409 2706761 1333750 1140266 505822 1008862 1176736 5165436 0 0 0 5165436 175855 181129 128970 286317 183637 955908 175855 181129 128970 286317 183637 955908 78492 78492 190292 376771 82112 806159 1588097 1399887 825084 1671950 1442485 6927503 0.74560 0.76560 0.13800 0.12360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 7281802 157490 -313927 7753219 7338136 -341985 -285651 7281802 5066059 1958981 -313096 7338136 5357296 -150524 140713 5066059 5283100 321172 246976 5357296 0.85167 0.14833 1 0 250822 250822 3998110 2510160 1487950 556193 372751 183442 683417 563250 120167 334953 300340 34613 2076994 MULTI-ASSET FUND 675016 F 675016 BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUST 864115 RIGHT-OF-USE ASSET - FINANCE LEASE 26112 RIGHT-OF-USE ASSET - OPERATING LEASE 70195 960422 FINANCE LEASE 26112 OPERATING LEASE 70195 96307 X 1388029 31211 267345 298556 1089473 108112 108112 1197585 1498949 0 1498949 108112 108112 1607061 PART V, LINE 4: THE CHARITABLE TRUSTS' PERMANENT ENDOWMENT CONSISTS OF THREE FUNDS, ESTABLISHED TO PROVIDE FUNDING FOR PRIZES AND AWARDS AT THE SUNSHINE CAMPUS IN MEMORY OF ALDEN I. CLARK, TO PROVIDE FUNDING FOR REPAIRS TO THE NATURE TRAIL, AND TO PROVIDE FUNDING FOR CAPITAL IMPROVEMENTS TO THE SUNSHINE CAMPUS. PART X, LINE 2: IN ACCORDANCE WITH ASC 740-10-50, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, THE CHARITABLE TRUSTS RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES. MANAGEMENT BELIEVES THAT THE CHARITABLE TRUSTS IS CURRENTLY OPERATING IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THEREFORE, NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS HAS BEEN INCLUDED ON THE CHARITABLE TRUSTS' FINANCIAL STATEMENTS. THE EXEMPT CHARITABLE TRUSTS' INFORMATIONAL RETURNS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUST 267,345. PART XI, LINE 4B - OTHER ADJUSTMENTS: REIMBURSEMENT FROM ROTARY CLUB 82,112. GRANTS TO CAMPUS PARTNERS 26,000. PART XII, LINE 4B - OTHER ADJUSTMENTS: REIMBURSEMENT FROM ROTARY CLUB 82,112. GRANTS TO CAMPUS PARTNERS 26,000. CONTRUCTION FOR KIDS 53840 53840 9801 GOLF TOURNAMENT 52143 52143 16609 6 231065 8425 222640 142418 337048 8425 328623 168828 168828 159795 1 AMERICAN DIABETES ASSOCIATION 2451 CRYSTAL DRIVE SUITE 900 ARLINGTON VA 22202 131623888 501(C)(3) 26000 0 TO SUPPORT OPERATIONS 1 0 COLLEGE SCHOLARSHIPS GRANTED TO FORMER STUDENTS OF ROCHESTER CITY SCHOOL DISTRICT SCHOOL #8. 3 13513 INTERNATIONAL SERVICE COMMITTEE GRANTS 10 15188 PART I, LINE 2: THE JOINT FINANCE COMMITTEE REVIEWS THE BUDGET REQUESTS FOR THE ROCHESTER ROTARY SERVICE COMMITTEE BUDGETS TO ENSURE EACH LINE ITEM ADHERES TO THE IRS GUIDELINES FOR CHARITABLE PURPOSES AND DISBURSEMENTS ARE APPROVED BASED ON THE APPROVED BUDGET. THE ORGANIZATION WORKS CLOSELY WITH THEIR PARTNERS TO ENSURE THE USE OF FUNDS IS FOR THE APPROVED PURPOSES. FORM 990, PART VI, SECTION A, LINE 7A THE ROCHESTER ROTARY CHARITABLE TRUSTS GOVERNING BODY IS ELECTED BY BOTH ROCHESTER ROTARY CHARITABLE TRUSTS BOARD AND ROCHESTER ROTARY CLUB BOARD. FORM 990, PART VI, SECTION A, LINE 7B THE ROCHESTER ROTARY CHARITABLE TRUSTS OFFICERS ARE VOTED ON BY BOTH ROCHESTER ROTARY CHARITABLE TRUSTS BOARD AND ROCHESTER ROTARY CLUB BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE PROVIDED TO THE BOARD MEMBERS BY RECEIPT OF A TREASURER'S REPORT PRIOR TO ISSUANCE. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR THE BOARD OF DIRECTORS REVIEWS AND SIGNS THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15A A SUBCOMMITTEE MADE UP OF ROCHESTER ROTARY CLUB IMMEDIATE PAST PRESIDENT, CURRENT PRESIDENT, INCOMING PRESIDENT, ROCHESTER ROTARY CHARITABLE TRUSTS PRESIDENT AND ROCHESTER ROTARY CHARITABLE TRUSTS INCOMING PRESIDENT, REVIEWS OTHER EXECUTIVE DIRECTOR COMPENSATION WITHIN ROTARY CLUBS AND OTHER NOT FOR PROFIT ENTITIES. THE COMMITTEE REVIEWS GOALS AND CRITERIA AND COMPLETES A FORMAL EVALUATION FORM. THE EXECUTIVE DIRECTOR ALSO COMPLETES A SELF EVALUATION THAT IS REVIEWED BY THE SUBCOMMITTEE. THE INFORMATION IS THEN SHARED WITH THE ENTIRE JOINT FINANCE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 18 PREVIOUS AND CURRENT FORMS 990 WILL BE MADE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION WILL MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUST 267,345. FORM 990, PART XII, LINE 2C: THE COMMITTEE'S PROCESS FOR OVERSIGHT OF THE AUDIT AND PROCESS FOR SELECTION OF THE AUDITOR HAVE NOT CHANGED FROM THE PRIOR YEAR. ROCHESTER ROTARY CLUB 180 LINDEN OAKS SUITE 200 ROCHESTER NY 14625 160700247 SEE PART VII NY 501(C)(4) 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 ROCHESTER ROTARY CLUB L 82112 ACTUAL SCHEDULE R, PART II, B: ROCHESTER ROTARY CLUB IS A MEMBER-CENTERED SERVICE ORGANIZATION ENRICHING THE LIVES OF CITY YOUTH, PEOPLE WITH DISABILITIES AND WORLD NEIGHBORS.