2026-01-13T16:09:33-06:00 2025-06-30 161092347 MENGEL METZGER BARR & CO LLP 370 WOODCLIFF DRIVE SUITE 2A FAIRPORT NY 14450 990 2024-07-01 160783528 ROCHESTER CHILDREN'S SCHOLARSHIP FUND INC ROCH 5852628783 131 W BROAD STREET ROCHESTER NY 14614 JONATHA S CAIMANO TREASURER 5852628783 2026-01-13 1 1 JACQUELINE B LEE CPA P00842765 5854231860 2026-01-13 2024 2025-03-06 01:10:19Z RICHARD VEGA 131 W BROAD STREET ROCHESTER NY 14614 173567 0 X WWW.RCSF.INFO X 1916 NY PROVIDE SCHOLARSHIPS FOR STUDENTS WITH GOOD SCHOLASTIC STANDING AND FAMILY FINANCIAL DIFFICULTIES. 9 9 2 9 0 0 193029 118108 0 0 40102 49932 0 5527 233131 173567 64547 45153 0 0 26646 35035 0 0 0 12265 19988 103458 100176 129673 73391 1963201 2237356 15231 12010 1947970 2225346 PROVIDE SCHOLARSHIPS FOR STUDENTS WITH GOOD SCHOLASTIC STANDING AND FAMILY FINANCIAL DIFFICULTIES. 0 0 73908 45153 SUPPORT ROCHESTER CITY SCHOOL DISTRICT STUDENTS BY PROVIDING STIPENDS TO STUDENTS IN GRADES 9-12 WHO ACADEMICALLY EXCEL AND SUFFER FINANCIAL HARDSHIPS. 73908 1 1 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 2 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 0 0 NY X JONATHA S CAIMANO 5852628783 131 W BROAD STREET ROCHESTER NY 14614 JONATHA S CAIMANO TREASURER 1.00 X X 0 0 0 SUZE WOLLKE BOARD MEMBER 1.00 X 0 0 0 WILLIAM J ANSBROW BOARD MEMBER 1.00 X 0 0 0 MARIA THOMAS FISHER VICE PRESIDENT 1.00 X X 0 0 0 BARBARA DENSMORE SECRETARY 1.00 X X 0 0 0 RICHARD DAN VEGA PRESIDENT 1.00 X X 0 0 0 DR SIM COVINGTON JR BOARD MEMBER - RESIGNED DURING YEAR 1.00 X 0 0 0 JOSEPH CICERO BOARD MEMBER 1.00 X 0 0 0 BRIAN GREENBERG BOARD MEMBER 1.00 X 0 0 0 JACQUES KOUEVI BOARD MEMBER 1.00 X 0 0 0 CHERYL TESTA PROGRAM DIRECTOR - RESIGNED DURING YEAR 20.00 X 33366 0 0 33366 0 0 0 0 0 0 0 1885 116223 118108 49932 49932 OTHER INCOME 900099 5527 5527 5527 173567 5527 0 49932 45153 45153 32731 24548 8183 2304 1728 576 6050 6050 2878 2878 1850 1850 6456 6456 STUDENT EVENTS 2479 2479 FILING FEES 275 275 100176 73908 26268 0 9829 9196 249690 300495 20000 190400 307436 1513282 1600229 1963201 2237356 15231 12010 15231 12010 X 1707855 1964669 240115 260677 1947970 2225346 1963201 2237356 73391 203985 0 X X 1 X 0 1 0 X 72523 72963 75722 193029 118108 532345 72523 72963 75722 193029 118108 532345 338628 193717 26492 26670 34828 40102 49932 178024 710369 0.27270 0.31160 X THE ORGANIZATION MAINTAINS A CONTINUOUS PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC THROUGH THE ABILITY TO DONATE THROUGH THE ORGANIZATION'S WEBSITE, THE UNITED WAY AND VARIOUS FUNDRAISING EVENTS. THE ORGANIZATION HAS A BOARD OF DIRECTORS THAT WORKS TO SOLICIT DONATIONS IN ORDER TO ACHIEVE THE ORGANIZATION'S MISSION OF PROVIDING SCHOLARSHIPS TO STUDENTS WHO ARE IN GOOD ACADEMIC STANDING BUT EXPERIENCING FINANCIAL DIFFICULTIES IN THE ROCHESTER CITY SCHOOL DISTRICT. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1953372 38749 251039 35000 2208160 1579697 178052 273623 78000 1953372 1419314 38000 184383 62000 1579697 1638143 62500 -201329 80000 1419314 1222953 90244 391946 67000 1638143 0.88200 0.11800 0.00000 0 0 0 7,732.455 SHS VANGUARD TOTAL STK MKT INDEX FUND 1144481 F 4,199.488 SHS VANGUARD TOTAL INTL STK INDEX FUND 155801 F 400 SHS ISHARES RUSSELL 1000 GROWTH ETF 169832 F 10,806.916 LOOMIS SAYLES BOND FUND 130115 F 1600229 X 374674 203985 203985 170689 2878 2878 173567 97298 0 97298 2878 2878 100176 PART V, LINE 4: THE ENDOWMENT FUND IS MADE UP OF DONOR RESTRICTED NET ASSETS THAT ARE PERPETUAL IN NATURE AND WHOSE INCOME IS DETERMINED TO BE UNRESTRICTED BY EXPLICIT DONOR STIPULATION, REMAINING DONOR RESTRICTED NET ASSETS CONSIST OF FUNDS TO BE USED FOR SCHOLARSHIPS, AND A BOARD DESIGNATED ENDOWMENT FUND. THE SPENDING RATE IS 4% OF THE TRAILING TWENTY-QUARTER, AVERAGE MARKET VALUE OF THE ENDOWMENT FUND. PART X, LINE 2: THE ORGANIZATION IS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE VARIOUS JURISDICTIONS WHERE IT IS REQUIRED TO DO SO AND IS SUBJECT TO POTENTIAL EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION'S CURRENT AND THREE PRIOR YEARS TAX RETURNS REMAIN SUBJECT TO POTENTIAL REVIEW BY TAXING AUTHORITIES. MANAGEMENT OF THE ORGANIZATION BELIEVES THEY HAVE NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, THEY HAVE NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. 1 STUDENT SCHOLARSHIPS 100 45153 PART I, LINE 2: THE ORGANIZATION VERIFIES STUDENT ENROLLMENT THROUGH THE SCHOOLS. FORM 990, PART VI, SECTION B, LINE 11B THE TREASURER REVIEWS THE INFORMATION AND REPORTS TO THE GOVERNING BODY DURING A BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C ALL NEW BOARD MEMBERS ARE GIVEN A FORM AND REQUESTED TO COMPLETE IT UPON JOINING THE BOARD. ANNUALLY, EACH SEPTEMBER, BOARD MEMBERS ARE REQUESTED TO UPDATE AND RESUBMIT THIS FORM. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD PRESIDENT, TREASURER, AND ONE OTHER BOARD MEMBER MEET TO DISCUSS REVIEWS SUBMITTED BY BOARD MEMBERS. ANY PAY INCREASE OR BONUS IS PRESENTED TO THE BOARD AND VOTED UPON. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN OR VERBAL REQUESTS. PART XII, LINE 2C EXPLANATION THE BOARD HAS NOT CHANGED ITS PROCESS FOR SELECTING THE INDEPENDENT AUDITOR NOR HAVE THEY CHANGED THE OVERSIGHT OF THE COMPILATION FROM PRIOR YEARS.