2024-05-14T10:55:56-04:00 2023-06-30 752962352 KELLOGG & KELLOGG PC 3116 WEST 5TH STREET 2ND FLOOR FORT WORTH TX 76107 990 2022-07-01 756026085 ROTARY CHILDRENS FUND ROTA 8173327977 306 W7TH STREET SUITE 305 FORT WORTH TX 76102 TOM LAW TREASURER 8173327977 2023-05-13 true TOM LAW 999009999 false JOHN KELLOGG P00083205 8177385597 2024-05-14 2022 2023-04-26 12:10:37Z TOM LAW 306 W 7TH STREET SUITE 305 FORT WORTH TX 76102 56327 false X WWW.ROTARYFORTWORTH.ORG X 1960 TX THE ROTARY CHILDREN'S FUND SUPPORTS BENEVOLENT, CHARITABLE, EDUCATIONAL OR RESEARCHED BASED ORGANIZATIONS WITH PARTICULAR EMPHASIS ON THE MEDICAL, EDUCATIONAL AND OTHER NEEDS OF CHILDREN. 12 12 0 40 0 23156 8315 0 45976 48012 0 69132 56327 75497 75260 0 0 0 0 6745 7000 82242 82260 -13110 -25933 2272195 2494319 29203 30500 2242992 2463819 X THE ROTARY CHILDREN'S FUND SUPPORTS BENEVOLENT, CHARITABLE, EDUCATIONAL OR RESEARCHED BASED ORGANIZATIONS WITH PARTICULAR EMPHASIS ON THE MEDICAL, EDUCATIONAL AND OTHER NEEDS OF CHILDREN. false false 75260 75260 THE ROTARY CLUB OF FORT WORTH CHILDREN'S FUND SUPPORTS BENEVOLENT, CHARITABLE, EDUCATIONAL OR RESEARCH BASED ORGANIZATIONS WITH PARTICULAR EMPHASIS ON THE MEDICAL AND OTHER NEEDS OF CHILDREN. THE ROTARY CLUB OF FORT WORTH CHILDREN'S FUND SUPPORTS BENEVOLENT, CHARITABLE, EDUCATIONAL OR RESEARCH BASED ORGANIZATIONS WITH PARTICULAR EMPHASIS ON THE MEDICAL AND OTHER NEEDS OF CHILDREN. 75260 true false false false false false false false false true false false false false false true false false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true false false false X TOM LAW 8173327977 306 W 7TH STREET SUITE 305 FORT WORTH TX 76102 X SHAWN SNELL PRESIDENT 10.00 20.00 X X 0 0 0 KIRK DRIVER PRESIDENT EL 1.00 2.00 X X 0 0 0 REBECCA MONTGOMERY VICE PRESIDE 1.00 2.00 X X 0 0 0 COURTNEY LEWIS IMMEDIATE PA 1.00 2.00 X X 0 0 0 CATHY R SHEFFIELD SECRETARY 1.00 2.00 X X 0 0 0 TY STIMPSON SERGEANT-AT- 1.00 2.00 X X 0 0 0 DEREK MOFFATT TREASURER 1.00 2.00 X X 0 0 0 BILL FAIRLEY DIRECTOR 1.00 2.00 X 0 0 0 JASON BYRNE DIRECTOR 1.00 2.00 X 0 0 0 JOE MICHELS DIRECTOR 1.00 2.00 X 0 0 0 STEVE KESSLER DIRECTOR 1.00 2.00 X 0 0 0 SHANNA SALDANA DIRECTOR 1.00 2.00 X 0 0 0 false false false 8315 8315 48012 48012 56327 48012 75260 75260 2000 2000 5000 5000 82260 75260 7000 0 47923 34483 2224272 2445544 14292 2272195 2494319 2000 28500 29203 29203 30500 X 1754361 1975188 488631 488631 2242992 2463819 2272195 2494319 -25933 246760 X true X false true false X 5450 9283 22785 23156 8315 68989 5450 9283 22785 23156 8315 68989 68989 44829 44259 43526 45975 48012 226601 295590 1 0.23340 0.23030 X PART II, LINE 17B SINCE IT'S INCEPTION IN 1960, AND FOR THE PAST 55 YEARS, THE ROTARY CHILDREN'S FUND HAD EXCEEDED THE 33 1/3% SUPPORT TEST FOR PUBLICLY SUPPORTED CHARITIES. FOR THE 2022 TAX YEAR THE ROTARY CHILDREN'S FUND CONTINUES TO QUALIFY AS A PUBLICLY SUPPORTED ORGANIZATION UNDER SECTION C 17A - THE 10% FACTS & CIRCUMSTANCES TEST FOR THE FOLLOWING REASONS: (1) THE ROTARY CHILDREN'S FUND PUBLIC SUPPORT PERCENTAGE REMAINS HIGH AT 23.34% FOR 2022 AND 23.03% FOR 2021. THERE WERE TWO BIG CHALLENGES DURING THE LAST TWO FISCAL YEARS. (2) THE ROTARY CHILDREN'S FUND HAS A BROAD DONOR BASE; NOT DEPENDENT ON DONATIONS FROM ONE SINGLE OR LIMITED NUMBER OF DONORS. (3) THE ROTARY CHILDREN'S FUND IS RUN BY AN INDEPENDENT BOARD OF DIRECTORS, COMPOSED OF 12 INDIVIDUAL VOTING MEMBERS MAKING IT EXTREMELY DIFFICULT FOR A FEW MEMBERS OR DIRECTORS TO CONTROL THE DIRECTION OF THE ORGANIZATION OR ITS ENDOWMENT. (4) THE ROTARY CHILDREN'S FUND IS RUN BY DIRECTORS AND OFFICERS OF THE ROTARY CLUB OF FORT WORTH PROVIDING THE ORGANIZATION WITH EXCELLENT ACCESS TO CIVIC AND COMMUNITY LEADERS AS WELL AS BUSINESS AND PHILANTHROPIC SPECIALISTS. (5) WE ACKNOWLEDGE THAT RECENT CHANGES TO THE US TAX LAWS WILL FORCE MANY CITIZENS AND BUSINESSES TO RETHINK THEIR LEVEL OF CHARITABLE GIVING. WE FEEL CONFIDENT HOWEVER, THAT WITH OUR 56 YEAR HISTORY AS A PUBLICLY SUPPORTED CHARITY, OUR RELATIONSHIPS AND RESOURCES WITH CITIZENS AND BUSINESS LEADERS OF THE CITY OF FORT WORTH, TX, OUR OWN RELATIONSHIP WITH MEMBERS AND CONTACTS OF THE ROTARY CLUB OF OF FORT WORTH THAT THE ROTARY CHILDREN'S FUND WILL CONTINUE AS A SUCCESSFUL PUBLICLY SUPPORTED ORGANIZATION GOING FORWARD. 2349225 8315 294771 82260 2570051 2774039 23156 -365728 82242 2349225 2179471 22785 635214 63430 2774039 2117601 9283 114732 62146 2179471 1967746 5450 140265 4140 2117601 false false X SCHEDULE D, PAGE 3, PART X FASB ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, CLARIFIES THE ACCOUNTING FOR INCOME TAXES, BY PRESCRIBING A MINIMUM RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE ON DERECOGNITION, MEASUREMENT AND CLASSIFICATION OF AMOUNTS RELATING TO UNCERTAIN TAX POSITIONS, ACCOUNTING FOR AND DISCLOSURE OF INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURES AND TRANSITION RELATING TO THE ADOPTION OF THE ACCOUNTING STANDARD. THE ORGANIZATION BELIEVES THAT IS HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. SCHEDULE D, PAGE 4, PART XIII FASB ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, CLARIFIES THE ACCOUNTING FOR INCOME TAXES, BY PRESCRIBING A MINIMUM RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE ON DERECOGNITION, MEASUREMENT AND CLASSIFICATION OF AMOUNTS RELATING TO UNCERTAIN TAX POSITIONS, ACCOUNTING FOR AND DISCLOSURE OF INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURES AND TRANSITION RELATING TO THE ADOPTION OF THE ACCOUNTING STANDARD. THE ORGANIZATION BELIEVES THAT IS HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. true ALLIANCE FOR CHILDREN 10000 FORM 990, PAGE 2, PART III, LINE 4D THE ROTARY CLUB OF FORT WORTH CHILDREN'S FUND SUPPORTS BENEVOLENT, CHARITABLE, EDUCATIONAL OR RESEARCH BASED ORGANIZATIONS WITH PARTICULAR EMPHASIS ON THE MEDICAL AND OTHER NEEDS OF CHILDREN. FORM 990, PAGE 6, PART VI, LINE 11B AN ELECTRONIC COPY OF THE FORM 990 IS PROVIDED TO ALL BOARD MEMBERS FOR REVIEW BEFORE IT IS SIGNED BY THE TREASURER AND FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 12C UPON APPOINTMENT TO THE BOARD, ALL MEMBERS OF THE BOARD OF DIRECTORS MUST SIGN AND DISCLOSE ANY CONFLICTS OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S FORM 990 AND FORM 1023, FINANCIAL STATEMENTS AND OGANIZATIONAL DOCUMENTS ARE AVAILABLE UPON REQUEST, EITHER WRITTEN OR VERBAL AT THE ORGANIZATION'S OFFICE. ROTARY CLUB OF FORT WORTH 306 W 7TH STREET SUITE 305 FORT WORTH TX 76102 750275785 SERVICE TX 501C4 NONE false ENDOWMENT FUND OF THE ROTARY CLUB 306 W 7TH STREET SUITE 305 FORT WORTH TX 76102 751833897 PROJECTS TX 501C3 PF ROTARY FTW ROTARY CLUB OF FORT WORTH false false false false false false false false false false false false false false true true false false false false