The Summit County Rotary Charitable Fund

Tax-deductible

Frisco, CO501(c)(3)EIN 84-1215233Revenue $404K in FY2025

On file with the IRSPo Box 4401, 80443-4401 · Frisco, COTax-exempt since Aug 1993Publicly supported — 509(a)(2)

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Provide funds for community and international services

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
Run by 150 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
4 of 5
filings with a surplus
Average surplus $31K a year · 9% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 2.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $26K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$404K
-4% vs prior year
Spent
$346K
To programs
90%
Net assets
$1.9M
By yearFY2020–FY2025
Revenue
$404K
FY2025▼ -4%
Tap a bar for its year
Revenue by fiscal year
FY2020$255K
FY2021$616K
FY2022−$33K
FY2024$421K
FY2025$404K
Expenses
$346K
FY2025▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$201K
FY2021$353K
FY2022$275K
FY2024$333K
FY2025$346K
Net assets
$1.9M
FY2025▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.7M
FY2021$1.9M
FY2022$1.6M
FY2024$1.8M
FY2025$1.9M

From the FY2025 Form 990 (year ending June 2025) · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1993.

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

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $312K Management & general 10% · $34K

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

7 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
See The Summit County Rotary Charitable Fund 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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Funds community and international services.

Questions for The Summit County Rotary Charitable Fund

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Provided by the organization

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3 programs · $312K · in their own filed words · FY2024
01

Community Services

Community care clinic, literacy program, local grants, troop support, community dinner, thanksgiving dinner, friends of dillon ranger district, community food projects, adopt an angel programs and others

$187Kprogram expense
02

New Generation/Vocational Services

Student excellence awards, local scholarships, ryla, vocational professional awards and youth exchange student programs

$104Kprogram expense
03

International Services

Polio plus, summit in honduras, guatamala literacy project, cambodia water project, shelter box and other smaller projects.

$20Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 2 funders$26K
Grants paid · 15 grants · $174K · 2020–2024
Cafe Food RescueCO · FY2024$5,000
Summit County Builders AssocFY2024$5,000
The Summit FoundationCO · FY2023$25,000
Summit School DistrictFY2023$18,090
Faith Community Lutheran ChurchFY2023$8,000
Summit in Honduras INCCO · FY2023$8,000
Cooperative for EducationOH · FY2023$6,000
Summit County Builders AssocFY2023$5,000
Summit School DistrictFY2021$7,310
Snowy Peaks High SchoolFY2021$7,050

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$404K
Ln 12
Investment incomeLn 3$219K
Gifts and grantsLn 1h$127K
Other incomeLn 4–11$58K
Money outPt IX
$346K
Ln 25
Programscol B$312K
Managementcol C$34K
Owns and owesPt X
$1.9M
net assets · Ln 32
Cash and savingsLn 1–2$62K
Total assetsLn 16$1.9M
LiabilitiesLn 26$0
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$127K
Investment incomeLn 3$219K
Other incomeLn 4–11$58K
Total revenueLn 12$404K
Assets in detailPt X, end of year
CashLn 1$44K
SavingsLn 2$18K
Cash and savings togetherLn 1–2$62K
InvestmentsLn 11–13$1.8M
Total assetsLn 16$1.9M
LiabilitiesLn 26$0
Net assetsLn 32$1.9M
OperationsPt I, VI
EmployeesI 50
VolunteersI 6150
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$87K$62K
InvestmentsLn 11–13$1.7M$1.8M
Total assetsLn 16$1.8M$1.9M
LiabilitiesLn 26$0$0
Net assetsLn 32$1.8M$1.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$158K$158K
Grants to domestic individualsLn 2$154K$154K
Accounting feesLn 11c$11K$11K
Other fees for servicesLn 11g$23K$23K
Total functional expensesLn 25$346K$312K$34K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $404K$346K$58K$1.9M 990 PDF
FY2024 $421K$333K$88K$1.8M 990 PDF
FY2023 Not on file
FY2022 −$33K$275K−$308K$1.6M 990 PDF
FY2021 $616K$353K$264K$1.9M 990 PDF
FY2020 $255K$201K$53K$1.7M 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 FY2025 990 (6 parts)
Part I · Summary $404,042 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $150,449$127,059
I-9 Program service revenue$0
I-10 Investment incomePrior year $210,351$218,962
I-11 Other revenuePrior year $60,268$58,021
I-12 Total revenuePrior year $421,068$404,042
I-13 Grants and similar amounts paidPrior year $304,342$312,088
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $28,657$33,883
I-18 Total expensesPrior year $332,999$345,971
I-19 Revenue less expensesPrior year $88,069$58,071
Part VI · Governance 7 of 7 board members independent, 3 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $404,042 across 5 lines filed
Lines not itemized here account for $45,970 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$127,059
VIII-1h Total contributions, gifts and grants$127,059
VIII-3 Investment incomeExcluded from tax $218,962$218,962
VIII-8 Net income from fundraising eventsExcluded from tax $12,051$12,051
VIII-12 Total revenueRelated to mission $45,970 · Excluded from tax $231,013$404,042
Part IX · Statement of functional expenses $345,971 across 4 lines filed
IX-1 Grants to domestic organizationsPrograms $158,449$158,449
IX-2 Grants to domestic individualsPrograms $153,639$153,639
IX-11c Accounting feesManagement $10,545$10,545
IX-11g Other fees for servicesManagement $23,338$23,338
IX-25 Total functional expensesPrograms $312,088 · Management $33,883 · Fundraising $0$345,971
Part X · Balance sheet $1,855,411 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $70,994$44,064
X-2 Savings and temporary cash investmentsStart of year $16,284$17,841
X-11 Publicly traded securitiesStart of year $1,710,062$1,793,506
X-16 Total assetsStart of year $1,797,340$1,855,411
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $1,797,340$1,855,411
X-33 Total liabilities and net assetsStart of year $1,797,340$1,855,411
Part XI · Reconciliation of net assets $1,855,411 net assets at year end
XI-1 Total revenue$404,042
XI-2 Total expenses$345,971
XI-3 Revenue less expenses$58,071
XI-4 Net assets at start of year$1,797,340
XI-10 Net assets at end of year$1,855,411

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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