STRATEGY STUDIO / PUBLIC DATA EXPLORER

ATHENS ROTARY FOUNDATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
ATHENS ROTARY FOUNDATION (EIN 31-1600581)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-10-31
IRS object ID
202423059349302307
Schema version
2023v5.0
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

FieldValueIRS element (for citing)
Return2024-10-31T14:25:44-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN311258335PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MS ACCOUNTING AND TAXES INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 389AddressLine1Txt
CityATHENSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45701ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN311600581EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ATHENS ROTARY FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlATHEBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 681AddressLine1Txt
CityATHENSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45701ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVID DIGGLEPersonNm
Person TitleTREASURERPersonTitleTxt
Phone7405912437PhoneNum
Signature2024-10-31SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARY ANN MCCLUREPreparerPersonNm
PTINP00031252PTIN
Phone7405924625PhoneNum
Preparation2024-10-24PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCHANNING MCALLISTERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 781AddressLine1Txt
CityATHENSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45701ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$146,209GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1997FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionSUPPORT AND PROMOTION OF THE WELFARE OF CHILDREN, YOUTH, AND YOUNG ADULTS IN ATHENS COUNTY BY PROVIDING GRANTS IN AID OR DIRECT FUNDING.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers20TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$14,860PYContributionsGrantsAmt
CY Contributions Grants$15,205CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$18,360PYInvestmentIncomeAmt
CY Investment Income$24,781CYInvestmentIncomeAmt
PY Other Revenue$14,889PYOtherRevenueAmt
CY Other Revenue$96,741CYOtherRevenueAmt
PY Total Revenue$48,109PYTotalRevenueAmt
CY Total Revenue$136,727CYTotalRevenueAmt
PY Grants And Similar Paid$29,834PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$39,972CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$107,186PYOtherExpensesAmt
CY Other Expenses$5,855CYOtherExpensesAmt
PY Total Expenses$137,020PYTotalExpensesAmt
CY Total Expenses$45,827CYTotalExpensesAmt
PY Revenues Less Expenses-$88,911PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$90,900CYRevenuesLessExpensesAmt
Total Assets BOY$635,610TotalAssetsBOYAmt
Total Assets EOY$702,207TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$635,610NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$702,207NetAssetsOrFundBalancesEOYAmt
MissionTHE ATHENS ROTARY FOUNDATION SUPPORTS ADN PROMOTES THE WELFARE OF CHILDREN, YOUTH, AND YOUNG ADULTS IN ATHENS COUNTY OHIO BY PROVIDING GRANTS IN AID OR DIRECT FUNDING TO ORGANIZATIONS WHOSE GOALS AND NEEMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Activity713990ActivityCd
Expense$45,827ExpenseAmt
Grant$39,972GrantAmt
Revenue$136,727RevenueAmt
DescGRANTS OUT TO NON-PROFIT ORGANIZATIONS SERVING UNDERPRIVILEGED YOUTHDesc
Total Program Service Expenses$45,827TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Excs Tax Sect4951 Or4952 Or4953falseExcsTaxSect4951Or4952Or4953Ind
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDAVID DIGGLEPersonNm
Phone7405939023PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 681AddressLine1Txt
CityATHENSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45701ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
C MCCALLISTER
PRESIDENT10Yes (X)Yes (X)$0$0$0
BETSY BARINGER
SECRETARY10Yes (X)Yes (X)$0$0$0
DAVID W DIGGLE
TREASURER10Yes (X)Yes (X)$0$0$0
SUSAN BARGA
MEMBER10Yes (X)$0$0$0
JOHN MILLER
MEMBER10Yes (X)$0$0$0
MARK HEFLIN
MEMBER10Yes (X)$0$0$0
DON WOOD
MEMBER10Yes (X)$0$0$0
SHEILA MARK
MEMBER10Yes (X)$0$0$0
FieldValueIRS element (for citing)
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Related Organizations$1,809RelatedOrganizationsAmt
All Other Contributions$13,396AllOtherContributionsAmt
Total Contributions$15,205TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$24,781TotalRevenueColumnAmt
Related Or Exempt Func Income$24,781RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$21,635FundraisingGrossIncomeAmt
Fundraising Direct Expenses$9,482FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$12,153TotalRevenueColumnAmt
Exclusion$12,153ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescUNREALIZED GAINSDesc
Business713990BusinessCd
Total Revenue Column$84,588TotalRevenueColumnAmt
Related Or Exempt Func Income$84,588RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$84,588OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$136,727TotalRevenueColumnAmt
Related Or Exempt Func Income$109,369RelatedOrExemptFuncIncomeAmt
Exclusion$12,153ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$29,422TotalAmt
Program Services$29,422ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$10,550TotalAmt
Program Services$10,550ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$200TotalAmt
Management And General$200ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$330TotalAmt
Management And General$330ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$5,325TotalAmt
Program Services$5,325ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$45,827TotalAmt
Program Services$45,297ProgramServicesAmt
Management And General$530ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$20,517BOYAmt
EOY$7,527EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$615,093BOYAmt
EOY$694,680EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$635,610BOYAmt
EOY$702,207EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$511,276BOYAmt
EOY$559,043EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$124,334BOYAmt
EOY$143,164EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$635,610BOYAmt
EOY$702,207EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$635,610BOYAmt
EOY$702,207EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$90,900ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind
Support Sum$0SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$25,295CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$278,232CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$46,342CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$29,749CurrentTaxYearMinus1YearAmt
Current Tax Year$36,840CurrentTaxYearAmt
Total$416,458TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$25,295CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$278,232CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$46,342CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$29,749CurrentTaxYearMinus1YearAmt
Current Tax Year$36,840CurrentTaxYearAmt
Total$416,458TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$416,458PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years-$17,276CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$35,608CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$31,489CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$18,360CurrentTaxYearMinus1YearAmt
Current Tax Year$24,781CurrentTaxYearAmt
Total$92,962TotalAmt
FieldValueIRS element (for citing)
Total Support$509,420TotalSupportAmt
Public Support CY1700.81750PublicSupportCY170Pct
Public Support PY1700.79590PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1GOLF OUTINGEvent1Nm
Gross Receipts Event1$21,635GrossReceiptsEvent1Amt
Gross Revenue Event1$21,635GrossRevenueEvent1Amt
Other Direct Expenses Event1$9,482OtherDirectExpensesEvent1Amt
Gross Receipts Total$21,635GrossReceiptsTotalAmt
Gross Revenue Total Events$21,635GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$9,482OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$9,482DirectExpenseSummaryEventsAmt
Net Income Summary$12,153NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable (12 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtValuation Method UsedValuationMethodUsedDescPurpose Of GrantPurposeOfGrantTxt
ALEXANDER PTO
6091 AYERS RDALBANYOH45710311281486501c3$5,000$0CASHPLAYGROUND
SE OH HISTORY CT
24 W STATE STATHENSOH45701311044073501c3$10,000$0CASHARF GRANT
(no name)
$0
(no name)
$0
(no name)
$0
(no name)
$0
(no name)
$0
(no name)
$0
(no name)
$0
(no name)
$0
(no name)
$0
(no name)
$0

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIP FOR TUITIONGrantTypeTxt
Recipient4RecipientCnt
Cash Grant$10,050CashGrantAmt
Valuation Method UsedACTUALValuationMethodUsedDesc

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART III SECTION A LINE 1FormAndLineReferenceDesc
ExplanationONE INDIVIDUAL FOR EACH LOCAL HIGH SCHOOL IS AWARDED FUNDS IN THE FORM OF A SCHOLARSHIP FOR COLLEGE TUITIONExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART VI, SECTION B, LINE 11aFormAndLineReferenceDesc
ExplanationTHE 990 IS GIVEN TO THE TREASURER WHO THEN SHARES IT WITH THE BOARD AFTER FIILNG.ExplanationTxt