Roque Center INC FY2024 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.
79¢ of each $1 spent went to programs.
$172K 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

FY2024 · 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
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$172K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.5M
52% of total assets
Fine: liabilities are 52% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.4M
+2% vs prior year
Spent
$2.1M
To programs
79%
Net assets
$1.5M
By yearFY2020–FY2024
Revenue
$2.4M
FY2024▲ +2%
Revenue by fiscal year
FY2020$1.7M
FY2021$1.6M
FY2022$2.0M
FY2023$2.4M
FY2024$2.4M
FY2024$2.6M
Expenses
$2.1M
FY2024▲ +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
$1.5M
FY2024▲ +24%
Net assets by fiscal year
FY2020$172K
FY2021$311K
FY2022$726K
FY2023$1.2M
FY2024$1.5M
FY2024$1.6M

From the FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

You’re viewing the FY2024 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

79 cents of each dollar spent went to programs.

Program services 79% · $1.7M Management & general 20% · $431K Fundraising 1% · $12K

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; $172K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Executive Dir.
$90,842Pt VII · Sec A
Program Dir.
$81,456Pt 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

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 service account for $1.7M of program spending, described in the organization's own filed words · FY2023.
01

The organization provided 19,884 units of service (occupied bed days) in detox and recovery programs.

$1.7Mprogram expense

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By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$2.4M
Ln 12
Fees for servicesLn 2g$1.3M
Gifts and grantsLn 1h$1.1M
Other incomeLn 4–11$10K
Money outPt IX
$2.1M
Ln 25
Programscol B$1.7M
Managementcol C$431K
Fundraisingcol D$12K
Owns and owesPt X
$1.5M
net assets · Ln 32
Cash and savingsLn 1–2$1.1M
Total assetsLn 16$3.0M
LiabilitiesLn 26$1.5M
PeoplePt VI, VII
10
listed · VII A
PaidVII A2
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.1M
Government grantsLn 1e$1.1M
Fundraising eventsLn 1c$3K
Fees for servicesLn 2g$1.3M
Other incomeLn 4–11$10K
Gains on assetsLn 7$0
Total revenueLn 12$2.4M
Assets in detailPt X, end of year
CashLn 1$619K
SavingsLn 2$455K
Cash and savings togetherLn 1–2$1.1M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$1.7M
Other assetsLn 15$23K
Total assetsLn 16$3.0M
LiabilitiesLn 26$1.5M
Net assetsLn 32$1.5M
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 FY24End FY24
Cash and savingsLn 1–2$887K$1.1M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$1.8M$1.7M
Total assetsLn 16$2.9M$3.0M
LiabilitiesLn 26$1.7M$1.5M
Net assetsLn 32$1.2M$1.5M
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$172K$138K$33K$2K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$770K$616K$146K$8K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$132K$106K$25K$1K
Payroll taxesLn 10$79K$63K$15K$791
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$112K$112K
Advertising and promotionLn 12$0
Office expensesLn 13$9K$2K$7K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$179K$143K$36K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$138K$138K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$94K$70K$23K
InsuranceLn 23$43K$41K$2K
Other expenses (24a–d)Ln 24$342K$337K$5K
All other expensesLn 24e$73K$46K$27K$186
Total functional expensesLn 25$2.1M$1.7M$431K$12K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Viewing $2.4M$2.1M$284K$1.5M 990 PDF
FY2023 $2.4M$1.9M$441K$1.2M 990 PDF
FY2022 $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 FY2024 990 (4 parts)
Part VIII · Statement of revenue $2,426,303 across 12 lines filed
VIII-1c Fundraising events$2,927
VIII-1e Government grants$1,067,244
VIII-1f All other contributions, gifts and grants$3,151
VIII-1h Total contributions, gifts and grants$1,073,322
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,343,473$1,343,473
VIII-3 Investment income$0
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-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $9,508$9,508
VIII-12 Total revenueRelated to mission $1,343,473 · Excluded from tax $9,508$2,426,303
Part IX · Statement of functional expenses $2,142,712 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 $137,838 · Management $32,737 · Fundraising $1,723$172,298
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $615,649 · Management $146,216 · Fundraising $7,696$769,561
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $105,545 · Management $25,067 · Fundraising $1,319$131,931
IX-10 Payroll taxesPrograms $63,316 · Management $15,038 · Fundraising $791$79,145
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $111,615$111,615
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $1,752 · Management $7,008$8,760
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $143,332 · Management $35,833$179,165
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $138,373$138,373
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $70,172 · Management $23,390$93,562
IX-23 InsurancePrograms $41,267 · Management $2,172$43,439
IX-24 Other expenses (24a–d)Programs $336,503 · Management $5,221$341,724
IX-24e All other expensesPrograms $45,778 · Management $27,175 · Fundraising $186$73,139
IX-25 Total functional expensesPrograms $1,699,525 · Management $431,472 · Fundraising $11,715$2,142,712
Part X · Balance sheet $2,997,930 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $562,198$618,720
X-2 Savings and temporary cash investmentsStart of year $324,540$455,432
X-3 Pledges and grants receivableStart of year $214,260$210,300
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $11,165$0
X-10c Land, buildings and equipment, netStart of year $1,784,357$1,690,795
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$22,683
X-16 Total assetsStart of year $2,915,653$2,997,930
X-17 Accounts payable and accrued expensesStart of year $80,714$88,374
X-26 Total liabilitiesStart of year $1,748,444$1,547,130
X-27 Net assets without donor restrictionsStart of year $1,167,209$1,450,800
X-32 Total net assets or fund balancesStart of year $1,167,209$1,450,800
X-33 Total liabilities and net assetsStart of year $2,915,653$2,997,930
Part XI · Reconciliation of net assets $1,450,800 net assets at year end
XI-1 Total revenue$2,426,303
XI-2 Total expenses$2,142,712
XI-3 Revenue less expenses$283,591
XI-4 Net assets at start of year$1,167,209
XI-10 Net assets at end of year$1,450,800

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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