The Roher Foundation FY2021 filing

Tax-deductible

Oceanside, CA501(c)(3)HousingEIN 33-0502678Revenue $141K in FY2021

On file with the IRSteriinc.org251 Airport Rd, 92058-1201 · Oceanside, CATax-exempt since Oct 1995Publicly supported charity — 170(b)(1)(A)(vi)

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Provide Housing to Twelve Developmentally Disabled Adults.

501(c)(3) charity; gifts are tax-deductible.
95¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 5
filings with a surplus
Average deficit $24K a year · 12% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
95%
of spending
Looks good: 95% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
4 mo
of spending, in cash
Looks good: 4.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$177K
33% of total assets
Looks good: liabilities are 33% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 5 voting members
Looks good: 3 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$141K
Spent
$166K
To programs
95%
Net assets
$362K
By yearFY2021–FY2025
Revenue
$141K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$141K
FY2022$159K
FY2023$218K
FY2024$207K
FY2025$242K
Expenses
$166K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$166K
FY2022$174K
FY2023$240K
FY2024$234K
FY2025$271K
Net assets
$362K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$362K
FY2022$347K
FY2023$324K
FY2024$297K
FY2025$268K

From the FY2021 Form 990 (year ending June 2021) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1995.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

95 cents of each dollar spent went to programs.

Program services 95% · $157K Management & general 5% · $9K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
President
$0Pt VII · Sec A
Secretary/Treas
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See The Roher Foundation executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers housing and support for twelve adults with developmental disabilities.

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1 program · $157K · in their own filed words · FY2020
01

Provide Housing to Twelve Developmentally Disabled Adults.

$157Kprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$141K
Ln 12
Gifts and grantsLn 1h$101K
Fees for servicesLn 2g$41K
Investment incomeLn 3$6
Money outPt IX
$166K
Ln 25
Programscol B$157K
Managementcol C$9K
Owns and owesPt X
$362K
net assets · Ln 32
Cash and savingsLn 1–2$57K
Total assetsLn 16$539K
LiabilitiesLn 26$177K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$101K
Government grantsLn 1e$92K
Noncash giftsLn 1g$9K
Fees for servicesLn 2g$41K
Investment incomeLn 3$6
Gains on assetsLn 7$0
Total revenueLn 12$141K
Assets in detailPt X, end of year
CashLn 1$3K
SavingsLn 2$53K
Cash and savings togetherLn 1–2$57K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$479K
Other assetsLn 15$0
Total assetsLn 16$539K
LiabilitiesLn 26$177K
Net assetsLn 32$362K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$54K$57K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$484K$479K
Total assetsLn 16$538K$539K
LiabilitiesLn 26$152K$177K
Net assetsLn 32$387K$362K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$4K$4K
Legal feesLn 11b$0
Accounting feesLn 11c$5K$5K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$706$706
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$3K$3K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$26K$26K
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$108K$108K
All other expensesLn 24e$16K$16K
Total functional expensesLn 25$166K$157K$9K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $242K$271K−$28K$268K 990 PDF
FY2024 $207K$234K−$27K$297K 990 PDF
FY2023 $218K$240K−$23K$324K 990 PDF
FY2022 $159K$174K−$15K$347K 990 PDF
FY2021 Viewing $141K$166K−$24K$362K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $141,456 revenue, 12 lines filed
I-8 Contributions and grants$100,758
I-9 Program service revenuePrior year $129,016$40,692
I-10 Investment incomePrior year $13$6
I-11 Other revenue$0
I-12 Total revenuePrior year $129,029$141,456
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $154,753$165,617
I-18 Total expensesPrior year $154,753$165,617
I-19 Revenue less expensesPrior year −$25,724−$24,161
Part VI · Governance 3 of 5 board members independent, 2 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members3
VI-2 Family or business relationship among officers or directorsYes
VI-14 Document retention and destruction policyNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $141,456 across 11 lines filed
VIII-1e Government grants$91,758
VIII-1f All other contributions, gifts and grants$9,000
VIII-1g Noncash contributions (included above)$9,000
VIII-1h Total contributions, gifts and grants$100,758
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $40,692$40,692
VIII-3 Investment incomeRelated to mission $6$6
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $40,698$141,456
Part IX · Statement of functional expenses $165,617 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management feesManagement $3,600$3,600
IX-11b Legal fees$0
IX-11c Accounting feesManagement $5,000$5,000
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $706$706
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $2,949$2,949
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $25,607$25,607
IX-23 InsurancePrograms $4,242$4,242
IX-24 Other expenses (24a–d)Programs $107,978$107,978
IX-24e All other expensesPrograms $15,535$15,535
IX-25 Total functional expensesPrograms $157,017 · Management $8,600 · Fundraising $0$165,617
Part X · Balance sheet $539,436 assets, 19 lines filed
X-1 Cash, non-interest-bearing$3,430
X-2 Savings and temporary cash investmentsStart of year $54,363$53,372
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$3,686
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $484,094$478,948
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $538,457$539,436
X-17 Accounts payable and accrued expensesStart of year $16,150$42,419
X-25 Other liabilitiesStart of year $18,423$55,685
X-26 Total liabilitiesStart of year $151,936$177,076
X-27 Net assets without donor restrictionsStart of year $386,521$362,360
X-32 Total net assets or fund balancesStart of year $386,521$362,360
X-33 Total liabilities and net assetsStart of year $538,457$539,436
Part XI · Reconciliation of net assets $362,360 net assets at year end
XI-1 Total revenue$141,456
XI-2 Total expenses$165,617
XI-3 Revenue less expenses−$24,161
XI-4 Net assets at start of year$386,521
XI-10 Net assets at end of year$362,360

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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