Roque Center INC FY2022 filing

Tax-deductible

Stanton, CA501(c)(3)Mental HealthEIN 95-2860752

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To provide a variety of non-profit, residential, drug & alcohol treatment services for adult men and women who are in need of our services and cannot afford to access private sector treatment.

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
$88K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $307K a year · 15% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$88K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.1M
60% of total assets
Fine: liabilities are 60% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
9
of 10 voting members
Looks good: 9 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.0M
+27% vs prior year
Spent
$1.6M
To programs
80%
Net assets
$726K
By yearFY2020–FY2024
Revenue
$2.0M
FY2022▲ +27%
Revenue by fiscal year
FY2020$1.7M
FY2021$1.6M
FY2022$2.0M
FY2023$2.4M
FY2024$2.4M
FY2024$2.6M
Expenses
$1.6M
FY2022▲ +10%
Expenses by fiscal year
FY2020$1.5M
FY2021$1.4M
FY2022$1.6M
FY2023$1.9M
FY2024$2.1M
FY2024$2.4M
Net assets
$726K
FY2022▲ +134%
Net assets by fiscal year
FY2020$172K
FY2021$311K
FY2022$726K
FY2023$1.2M
FY2024$1.5M
FY2024$1.6M

From the FY2022 Form 990 (year ending June 2022) · figures checked against the IRS filing · see the original

Form 990 (PDF) Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 1976.

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

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $1.3M Management & general 20% · $309K Fundraising 1% · $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

10 people listed on the 990; $88K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Executive Dir.
$87,757Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Program Dir.
$0Pt VII · Sec A

Dana Scott’s $105K as Executive Dir. is at the 31st percentile of top reported officer pay among 1683 $1–10M mental health nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Dana Scott$104,722$90,842$90,842$87,757$91,652$71,792
Ronald Perry—$81,456————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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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 15aYes

Programs and updates

Offers affordable residential drug and alcohol treatment for adults in need.

Provided by the organization

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1 program · $1.3M · in their own filed words · FY2021
01

The organization provided 16,025 units of service (occupied bed days) in detox and recovery programs.

$1.3Mprogram expense

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$2.0M
Ln 12
Gifts and grantsLn 1h$1.5M
Fees for servicesLn 2g$472K
Investment incomeLn 3$906
Money outPt IX
$1.6M
Ln 25
Programscol B$1.3M
Managementcol C$309K
Fundraisingcol D$9K
Owns and owesPt X
$726K
net assets · Ln 32
Cash and savingsLn 1–2$851K
Total assetsLn 16$1.8M
LiabilitiesLn 26$1.1M
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.5M
Government grantsLn 1e$1.5M
Fundraising eventsLn 1c$3K
Fees for servicesLn 2g$472K
Investment incomeLn 3$906
Gains on assetsLn 7$0
Total revenueLn 12$2.0M
Assets in detailPt X, end of year
CashLn 1$751K
SavingsLn 2$100K
Cash and savings togetherLn 1–2$851K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$715K
Other assetsLn 15$19K
Total assetsLn 16$1.8M
LiabilitiesLn 26$1.1M
Net assetsLn 32$726K
OperationsPt I, VI
EmployeesI 520
VolunteersI 61
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 FY22End FY22
Cash and savingsLn 1–2$680K$851K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$672K$715K
Total assetsLn 16$1.5M$1.8M
LiabilitiesLn 26$1.2M$1.1M
Net assetsLn 32$311K$726K
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$78K$63K$15K$785
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$655K$524K$124K$7K
Pension plan contributionsLn 8$15K$12K$3K$153
Other employee benefitsLn 9$106K$85K$20K$1K
Payroll taxesLn 10$62K$49K$12K$618
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$2K$2K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$81K$81K
Advertising and promotionLn 12$0
Office expensesLn 13$4K$800$3K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$145K$116K$29K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$85K$85K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$35K$35K
InsuranceLn 23$53K$50K$3K
Other expenses (24a–d)Ln 24$205K$197K$8K
All other expensesLn 24e$56K$46K$10K
Total functional expensesLn 25$1.6M$1.3M$309K$9K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $2.4M$2.1M$284K$1.5M 990 PDF
FY2023 $2.4M$1.9M$441K$1.2M 990 PDF
FY2022 Viewing $2.0M$1.6M$415K$726K 990 PDF
FY2021 $1.6M$1.4M$138K$311K 990 PDF
FY2020 $1.7M$1.5M$257K$172K 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 FY2022 990 (5 parts)
Part I · Summary $1,996,249 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,206,471$1,523,436
I-9 Program service revenuePrior year $366,317$471,907
I-10 Investment incomePrior year $2,285$906
I-11 Other revenuePrior year $89$0
I-12 Total revenuePrior year $1,575,162$1,996,249
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $838,134$916,353
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $598,608$664,725
I-18 Total expensesPrior year $1,436,742$1,581,078
I-19 Revenue less expensesPrior year $138,420$415,171
Part VIII · Statement of revenue $1,996,249 across 11 lines filed
VIII-1c Fundraising events$2,606
VIII-1e Government grants$1,517,234
VIII-1f All other contributions, gifts and grants$3,596
VIII-1h Total contributions, gifts and grants$1,523,436
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $471,907$471,907
VIII-3 Investment incomeExcluded from tax $906$906
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 $471,907 · Excluded from tax $906$1,996,249
Part IX · Statement of functional expenses $1,581,078 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 staffPrograms $62,784 · Management $14,911 · Fundraising $785$78,480
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $524,040 · Management $124,460 · Fundraising $6,550$655,050
IX-8 Pension plan contributionsPrograms $12,253 · Management $2,910 · Fundraising $153$15,316
IX-9 Other employee benefitsPrograms $84,550 · Management $20,081 · Fundraising $1,057$105,688
IX-10 Payroll taxesPrograms $49,455 · Management $11,746 · Fundraising $618$61,819
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $2,200$2,200
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $80,600$80,600
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $800 · Management $3,199$3,999
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $115,840 · Management $28,960$144,800
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $84,951$84,951
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $35,083$35,083
IX-23 InsurancePrograms $50,143 · Management $2,639$52,782
IX-24 Other expenses (24a–d)Programs $197,037 · Management $7,574$204,611
IX-24e All other expensesPrograms $45,706 · Management $9,993$55,699
IX-25 Total functional expensesPrograms $1,262,642 · Management $309,273 · Fundraising $9,163$1,581,078
Part X · Balance sheet $1,792,662 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $360,901$750,923
X-2 Savings and temporary cash investmentsStart of year $318,949$100,140
X-3 Pledges and grants receivableStart of year $159,825$205,532
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$1,848
X-10c Land, buildings and equipment, netStart of year $671,712$715,086
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 assetsStart of year $19,133$19,133
X-16 Total assetsStart of year $1,530,520$1,792,662
X-17 Accounts payable and accrued expensesStart of year $54,948$83,874
X-26 Total liabilitiesStart of year $1,219,905$1,066,876
X-27 Net assets without donor restrictionsStart of year $310,615$725,786
X-32 Total net assets or fund balancesStart of year $310,615$725,786
X-33 Total liabilities and net assetsStart of year $1,530,520$1,792,662
Part XI · Reconciliation of net assets $725,786 net assets at year end
XI-1 Total revenue$1,996,249
XI-2 Total expenses$1,581,078
XI-3 Revenue less expenses$415,171
XI-4 Net assets at start of year$310,615
XI-10 Net assets at end of year$725,786

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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