ROTARY DISTRICT 5390 FOUNDATION: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- ROTARY DISTRICT 5390 FOUNDATION (EIN 75-3108138)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-09
- IRS object ID
- 202511299349201626
- Schema version
- 2023v6.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-09T11:26:40-04:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 810426254 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAMES M OATES CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 425 | AddressLine1Txt |
| City | Polson | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59860 | 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 | 753108138 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROTARY DISTRICT 5390 FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ROTA | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 922 | AddressLine1Txt |
| City | POLSON | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59860 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES M OATES | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 4062707826 | PhoneNum |
| Signature | 2025-05-10 | SignatureDt |
| Discuss With Paid Preparer | false | 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 | JAMES M OATES | PreparerPersonNm |
| PTIN | P01413315 | PTIN |
| Phone | 4062707826 | PhoneNum |
| Preparation | 2025-05-09 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $78,868 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $38,948 | ContributionsGiftsGrantsEtcAmt |
| Investment Income | $5,409 | InvestmentIncomeAmt |
| Gaming Gross Income | $34,511 | GamingGrossIncomeAmt |
| Special Events Net Income Loss | $34,511 | SpecialEventsNetIncomeLossAmt |
| Total Revenue | $78,868 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $52,439 | GrantsAndSimilarAmountsPaidAmt |
| Fees And Other Pymt To Ind Cntrct | $500 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $1,523 | OtherExpensesTotalAmt |
| Total Expenses | $54,462 | TotalExpensesAmt |
| Excess Or Deficit For Year | $24,406 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $153,196 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $1,773 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $179,375 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $153,196 | BOYAmt |
| EOY | $179,375 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $153,196 | BOYAmt |
| EOY | $179,375 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $153,196 | BOYAmt |
| EOY | $179,375 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | GRANTS TO MONTANA ROTARY CLUBs & COMMUN | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt |
|---|
| Grants to Montana Rotary Clubs |
| Grants to Rotary Intl Global projects |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $0 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES OATES | PersonNm |
| Title | TREASURER | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 2.00 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $0 | CompensationAmt |
| Employee Benefit Program | $0 | EmployeeBenefitProgramAmt |
| Expense Account Other Allwnc | $0 | ExpenseAccountOtherAllwncAmt |
| 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 |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES OATES | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 42132 RANCH RD | AddressLine1Txt |
| City | POLSON | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59860 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4062707826 | 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) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $176,893 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $159,353 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $94,598 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $109,987 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $73,459 | CurrentTaxYearAmt |
| Total | $614,290 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $176,893 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $159,353 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $94,598 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $109,987 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $73,459 | CurrentTaxYearAmt |
| Total | $614,290 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $614,290 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $9,808 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $2,007 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,409 | CurrentTaxYearAmt |
| Total | $17,224 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $631,514 | TotalSupportAmt |
| First5 Years170 | Yes (X) | First5Years170Ind |
Schedule G IRS990ScheduleG
Gaming Information GamingInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Other Gaming | $34,511 | GrossRevenueOtherGamingAmt |
| Oth Direct Expnss Other Gaming | $658 | OthDirectExpnssOtherGamingAmt |
| Volunteer Labor Other Gaming | Yes (true) | VolunteerLaborOtherGamingInd |
| Volunteer Labor Other Gaming | 1.00000 | VolunteerLaborOtherGamingPct |
| Gross Revenue Total Gaming | $34,511 | GrossRevenueTotalGamingAmt |
| Oth Direct Expnss Total Gaming | $658 | OthDirectExpnssTotalGamingAmt |
| Direct Expense Summary Gaming | $658 | DirectExpenseSummaryGamingAmt |
| Net Gaming Income Summary | $33,853 | NetGamingIncomeSummaryAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | MT | StatesWhereGamingConductedCd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| List of grants and similar amounts paid Part I line 10 | Activity DONATIONS DESIGNATED Grantee BILLINGS WEST ROTARY Street C/O 935 City, State, Zip BILLINGS, MT 59101Amount 17,170Activity DONATIONS DESIGNATED Grantee ROTARY INTERNATIONAL FOUNDATION Street 14280 COLLECTIONS CENTER City, State, Zip Chicago, IL 60693Amount 8,400Activity DONATIONS DESIGNATED FOR MONTANA CLUBS Grantee ROTARY DISTRICT 5390 Street PO BOX 922 City, State, Zip POLSON, MT 59860Relationship AFFILIATED ORGANIZATION Amount 21,464Activity MISC DONATIONS Grantee LESS THAN $5,000 EACH Amount 5,405 |
| Description of other expenses Part I line 16 | Description AmountComputer software 459Bank and cc fees 406Raffle expenses 658 |
| Other changes in net assets or fund balances Part I line 20 | Description Amountprior period investment income 1,773Investment income not included in 6/30/23 $1,773 |