Nonprofit · EIN 45-1832009
ROCHESTER COMMUNITY INCLUSIVE ROWING INC
Tax-exempt · ROCHESTER, NY 14623
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $49,742 | $51,956 | -$2,214 | $497,100 | $11,385 | $485,715 |
| December 31, 2024 | 990 | $115,155 | $53,668 | $61,487 | $640,277 | $152,404 | $487,873 |
| December 31, 2023 | 990 | $87,721 | $61,704 | $26,017 | $580,296 | $144,439 | $435,857 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $49,442
- Program service revenue
- $0
- Investment income
- $1,647
- Net income from fundraising events
- -$9,486
- Net income from gaming
- $8,139
- Other revenue
- -$1,347
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,590
- Occupancy
- $11,669
- Depreciation
- $24,201
- Program services (functional)
- $49,882
- Management and general (functional)
- $1,293
- Fundraising (functional)
- $781
Balance sheet and other
- Total assets, start of year
- $640,277
- Total assets, end of year
- $497,100
- Total liabilities, end of year
- $11,385
- Net assets, end of year
- $485,715
- Land, buildings and equipment
- $421,787
- Publicly traded securities
- $40,723
- Net assets without donor restrictions
- $485,715
- Gross receipts
- $73,477
- Employees
- 0
- Volunteers
- 15
- Year formed
- 2011
- State of legal domicile
- NY
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DANIEL BOWER | BOARD MEMBER Trustee or director | – | $0 |
| DENNIS FRONHEISER | SECRETARY Trustee or director | – | $0 |
| TIMOTHY J GIARRUSSO | PRESIDENT Trustee or director | – | $0 |
| GERALD F NASCA JR | TREASURER Trustee or director | – | $0 |
| JENNIFER MASON | BOARD MEMBER Trustee or director | – | $0 |
| ELIZABETH O'NEILL | BOARD MEMBER Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DANIEL BOWER | BOARD MEMBER Trustee or director | – | $0 |
| DENNIS FRONHEISER | SECRETARY Trustee or director | – | $0 |
| TIMOTHY J GIARRUSSO | PRESIDENT Trustee or director | – | $0 |
| GERALD F NASCA JR | TREASURER Trustee or director | – | $0 |
| JENNIFER MASON | BOARD MEMBER Trustee or director | – | $0 |
| ELIZABETH O'NEILL | BOARD MEMBER Trustee or director | – | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DENNIS FRONHEISER | SECRETARY Trustee or director | – | $0 |
| TIMOTHY J GIARRUSSO | PRESIDENT Trustee or director | – | $0 |
| GERALD F NASCA JR | TREASURER Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 20 BLACK CREEK RD, ROCHESTER, NY 14623-1918
- Principal officer (990 for 2025)
- TIMOTHY J GIARRUSSO, 7 WILLFORD DRIVE, HENRIETTA, NY 14467
- Signed the 990
- GERALD F NASCA JR, TREASURER
- Phone
- (585) 465-2634
- Website
- WWW.RCIR.ORG
- Return prepared by
- MICHAEL P FERRON CPA PC
Mission
TO CREATE INCLUSIVE OPPORTUNITIES IN THE SPORT OF ROWING IN THE ROCHESTER AREA BY DEVELOPING AND DELIVERING PROGRAMS IN ROWING INSTRUCTION AND PROVIDING ADAPTIVE EQUIPMENT TO PERSONS WITH PHYSICAL DISABILITIES, AND IN DOING SO, THE CORPORATION SEEKS TO IMPROVE THEIR LIVES AND HELP THEM GAIN INDEPENDENCE.
Program accomplishments
- OUR FOCUS SINCE 2014 HAS BEEN ON VETERANS WITH VARIOUS CHALLENGES AND DISABILITIES, (ADDICTION/RECOVERY, PTSD, TBI, MOBILITY/LOSS OF LIMB, MENTAL HEALTH ISSUES AND SUICIDE PREVENTION, ETC.) WE ALSO PROVIDE FREE OF CHARGE THE SAME OPPORTUNITIES TO PEOPLE LIVING WITH AUTISM, CANCER, MULTIPLE SCLEROSIS, CERBRAL PALSY, BLINDNESS OR VISION LOSS. THIS YEAR THE MAJOR EVENT WAS A GOLF TOURNAMENT.Expenses $46,654
- OUR FOCUS SINCE 2014 HAS BEEN ON VETERANS WITH VARIOUS CHALLENGES AND DISABILITIES, (ADDICTION/RECOVERY, PTSD, TBI, MOBILITY/LOSS OF LIMB, MENTAL HEALTH ISSUES AND SUICIDE PREVENTION, ETC.) WE ALSO PROVIDE FREE OF CHARGE THE SAME OPPORTUNITIES TO PEOPLE LIVING WITH AUTISM, CANCER, MULTIPLE SCLEROSIS, CERBRAL PALSY, BLINDNESS OR VISION LOSS. THIS YEAR THE MAJOR EVENT WAS A GOLF TOURNAMENT.Expenses $3,228
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 45-1832009
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2011
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P20)
- Assets (IRS master file)
- $497,100
- Income (IRS master file)
- $73,477
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $49,742 | $51,956 | $497,100 | XML |
| 990 | December 2024 | $115,155 | $53,668 | $640,277 | IRS |
| 990 | December 2023 | $87,721 | $61,704 | $580,296 | XML |
| 990 | December 2022 | $85,815 | $84,819 | $557,674 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-1832009).
Questions about ROCHESTER COMMUNITY INCLUSIVE ROWING INC
- What is the EIN of ROCHESTER COMMUNITY INCLUSIVE ROWING INC?
- The employer identification number (EIN) of ROCHESTER COMMUNITY INCLUSIVE ROWING INC is 45-1832009.
- Is ROCHESTER COMMUNITY INCLUSIVE ROWING INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2011.
- Are donations to ROCHESTER COMMUNITY INCLUSIVE ROWING INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ROCHESTER COMMUNITY INCLUSIVE ROWING INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of ROCHESTER COMMUNITY INCLUSIVE ROWING INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ROCHESTER COMMUNITY INCLUSIVE ROWING INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of ROCHESTER COMMUNITY INCLUSIVE ROWING INC?
- The 990 for the year ended December 31, 2025 names TIMOTHY J GIARRUSSO.
- Who are the officers and directors of ROCHESTER COMMUNITY INCLUSIVE ROWING INC?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does ROCHESTER COMMUNITY INCLUSIVE ROWING INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $49,742, expenses of $51,956 and total assets of $497,100 at year end.
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