Directors Project Fund Griffin Rotary Club in Griffin, Georgia (GA)

Directors Project Fund Griffin Rotary Club
Employer Identification Number (EIN)	586043304
Name of Organization	Directors Project Fund Griffin Rotary Club
Address	PO BOX 473, Griffin, GA 30224-0013
Activities	Other school related activities, Gifts, grants, or loans to other organizations
Subsection	Charitable Organization, Educational Organization
Ruling Date	01/1964
Deductibility	Contributions are deductible
Foundation	Organization which receives a substantial part of its support from a governmental unit or the general public
Organization	Association
Exempt Organization Status	Unconditional Exemption
Tax Period	06/2013
Assets	$100,000 to $499,999
Income	$10,000 to $24,999
Filing Requirement	990 - Required to file Form 990-N - Income less than $25,000 per year
Asset Amount	$331,867
Amount of Income	$15,378
Form 990 Revenue Amount	$15,378
National Taxonomy of Exempt Entities (NTEE)	Community Improvement, Capacity Building: Men's Service Clubs

Non-representatives - add comments:

Amount of income in 2013: $15,378

Directors Project Fund Griffin Rotary Club:	$15,378
Other organizations performing similar types of work:	$94,265

Assets in 2013: $331,867

Directors Project Fund Griffin Rotary Club:	$331,867
Other organizations performing similar types of work:	$192,935

Expenses in 2013: $46,058

Directors Project Fund Griffin Rotary Club:	$46,058
Other organizations performing similar types of work:	$58,702

Income to expenses ratio in 2013: 0.3

Directors Project Fund Griffin Rotary Club:	0.3
Other organizations performing similar types of work:	1.4

Expenses allocated to program services in 2006: 100.0%

Directors Project Fund Griffin Rotary Club:	100.0%
Other organizations performing similar types of work:	0.0%

Grants share in income in 2013: 0.0%

Directors Project Fund Griffin Rotary Club:	0.0%
Other organizations performing similar types of work:	26.7%

Financial snapshot ($)

Revenue for 2013

Support schedule

	2012	2013
Revenue, Expenses, and Changes in Net Assets or Fund Balances
Total revenue		$15,378
Contributions, gifts, grants, and similar amounts received		$0
Program service revenue including government fees and contracts		$0
Membership dues and assessments		$0
Investment income		$823
Gain/Loss from sale of assets other than inventory		$0
Net income/loss from gaming and fundraising events	$0	$0
Gross profit/loss from sales of inventory		$0
Other revenue		$14,555
Total expenses		$46,058
Total net assets		$331,867
Excess/Deficit for the year		$-30,680
Net assets or fund balances at beginning of year		$348,566
Other changes in net assets or fund balances		$13,981
Net assets or fund balances at end of year		$331,867

	2012	2013
Balance Sheets
Total assets	$348,566	$331,867
Total liabilities	$0	$0
Net assets or fund balances		$331,867

	2012	2013
Other Information
Did the organization engage in any significant activity not previously reported to the IRS?		No
Were any significant changes made to the organizing or governing documents?		No
Did the organization have unrelated business gross income of $1,000 or more during the year from business activities		No
Has the organization filed a Form 990-T for the year?	No	No
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year?		No
Amount of political expenditures, direct or indirect		$0
Did the organization file Form 1120-POL for this year?		No
Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?		No
Total amount involved		$0
Initiation fees and capital contributions		$0
Gross receipts for public use of club facilities		$0
Did the organization engage in any section 4958 excess benefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ?		No
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?	No	No

Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:	An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported	0
Sum of amounts of support	$0

	2009 - 2013 Total
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
Public support	$35,417
Subtotal	$35,417
Gifts, grants, contributions, and membership fees received	$0
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose	$35,417
Gross receipts from activities that are not an unrelated trade or business under section 513	$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf	$0
The value of services or facilities furnished by a governmental unit to the organization without charge	$0
Less	$0
Amounts received from disqualified persons	$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support	$0
Total support	$73,641
Public support	$35,417
Subtotal	$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources	$0
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975	$0
Net income from unrelated business activities, whether or not the business is regularly carried on	$38,224
Other income	$0

	2003	2004	2005	2006
Revenue, Expenses, and Changes in Net Assets or Fund Balances
Total revenue	$101,514	$43,729	$46,568	$65,498
Contributions, gifts, grants, and similar amounts received	$0	$0	$0	$0
Contributions to donor advised funds				$0
Direct public support	$0	$0	$0	$0
Indirect public support	$0	$0	$0	$0
Government contributions (grants)	$0	$0	$0	$0
Program service revenue including government fees and contracts	$0	$4,025	$3,957	$0
Membership dues and assessments	$34,695	$26,416	$33,100	$53,600
Interest on savings and temporary cash investments	$2,087	$2,492	$3,792	$5,179
Dividends and interest from securities	$0	$0	$0	$0
Net rental income or (loss)	$0	$0	$0	$0
Gross rents	$0	$0	$0	$0
Less: rental expenses	$0	$0	$0	$0
Other investment income	$0	$0	$0	$0
Gain or (loss) from sales of assets other than inventory	$0	$0	$0	$0
Gross amount from sales of assets other than inventory	$0	$0	$0	$0
Less: cost or other basis and sales expenses	$0	$0	$0	$0
Net income or (loss) from special events and activities	$58,999	$5,485	$0	$0
Gross revenue	$58,999	$13,605	$0	$0
Less: direct expenses other than fundraising expenses	$0	$8,120	$0	$0
Gross profit or (loss) from sales of inventory	$0	$0	$0	$0
Gross sales of inventory, less returns and allowances	$0	$0	$0	$0
Less: cost of goods sold	$0	$0	$0	$0
Other revenue	$5,733	$5,311	$5,719	$6,719
Total expenses	$119,209	$84,827	$45,510	$40,648
Program services	$95,222	$84,827	$45,414	$40,648
Management and general	$0	$0	$96	$0
Fundraising	$23,987	$0	$0	$0
Payments to affiliates	$0	$0	$0	$0
Net assets or fund balances at end of year	$367,604	$326,506	$327,610	$352,414
Excess or (deficit) for the year	$-17,695	$-41,098	$1,058	$24,850
Net assets or fund balances at beginning of year	$337,724	$367,604	$326,506	$327,564
Other changes in net assets or fund balances	$47,575	$0	$46	$0

	Total	Program services	Management and general	Fundraising
Statement of Functional Expenses (for 2006)
Total functional expenses	$40,648	$40,648	$0	$0
Grants paid from donor advised funds		$0
Other grants and allocations		$39,372
Specific assistance to individuals		$0
Benefits paid to or for members		$0
Compensation of current officers, directors, key employees, etc.	$0	$0	$0	$0
Compensation of former officers, directors, key employees, etc.	$0	$0	$0	$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)	$0	$0	$0	$0
Salaries and wages of employees not included above	$0	$0	$0	$0
Pension plan contributions not included above	$0	$0	$0	$0
Employee benefits not included above	$0	$0	$0	$0
Payroll taxes	$0	$0	$0	$0
Professional fundraising fees	$0	$0	$0	$0
Accounting fees	$0	$0	$0	$0
Legal fees	$0	$0	$0	$0
Supplies	$0	$0	$0	$0
Telephone	$0	$0	$0	$0
Postage and shipping	$0	$0	$0	$0
Occupancy	$0	$0	$0	$0
Equipment rental and maintenance	$0	$0	$0	$0
Printing and publications	$0	$0	$0	$0
Travel	$0	$0	$0	$0
Conferences, conventions, and meetings	$0	$0	$0	$0
Interest	$0	$0	$0	$0
Depreciation, depletion, etc.	$0	$0	$0	$0
Other expenses not covered above	$1,276	$1,276	$0	$0

	2003	2004	2005	2006
Balance Sheets
Total assets	$367,655	$327,641	$327,610	$367,472
Cash - non-interest-bearing	$367,655	$327,641	$322,610	$362,460
Savings and temporary cash investments	$0	$0	$0	$0
Accounts receivable less allowance for doubtful accounts	$0	$0	$0	$0
Pledges receivable less allowance for doubtful accounts	$0	$0	$0	$0
Grants receivable	$0	$0	$0	$0
Receivables from current and former officers, directors, trustees, and key employees	$0	$0	$0	$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)				$0
Other notes and loans receivable less allowance for doubtful accounts	$0	$0	$0	$0
Inventories for sale or use	$0	$0	$0	$0
Prepaid expenses and deferred charges	$0	$0	$0	$0
Investments - publicly-traded securities				$0
Investments - other securities	$0	$0	$0	$0
Investments - land, buildings, and equipment less accumulated depreciation	$0	$0	$5,000	$5,000
Investments - other	$0	$0	$0	$0
Land, buildings, and equipment less accumulated depreciation	$0	$0	$0	$0
Other assets, including program-related investments	$0	$0	$0	$12
Total liabilities	$51	$1,135	$0	$15,058
Accounts payable and accrued expenses	$0	$0	$0	$0
Grants payable	$0	$0	$0	$0
Deferred revenue	$0	$0	$0	$15,000
Loans from officers, directors, trustees, and key employees	$0	$0	$0	$0
Tax-exempt bond liabilities	$0	$0	$0	$0
Mortgages and other notes payable	$0	$0	$0	$0
Other liabilities	$51	$1,135	$0	$58
Total liabilities and net assets/fund balances	$367,655	$327,641	$327,610	$367,472
Total net assets or fund balances	$367,604	$326,506	$327,610	$352,414

	2003	2004	2005	2006
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
Total revenue	$101,514	$43,729	$46,568	$65,498
Total revenue, gains, and other support per audited financial statements	$101,514	$43,729	$46,568	$65,498
Other expenses	$0	$0	$0	$0
Net unrealized gains on investments	$0	$0	$0	$0
Donated services and use of facilities	$0	$0	$0	$0
Recoveries of prior year grants	$0	$0	$0	$0
Other	$0	$0	$0	$0
Other revenue	$0	$0	$0	$0
Investment expenses	$0	$0	$0	$0
Other	$0	$0	$0	$0

	2003	2004	2005	2006
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
Total expenses	$119,209	$84,827	$45,510	$40,648
Total expenses and losses per audited financial statements	$119,209	$84,827	$45,510	$40,648
Other revenue	$0	$0	$0	$0
Donated services and use of facilities	$0	$0	$0	$0
Prior year adjustments	$0	$0	$0	$0
Losses	$0	$0	$0	$0
Other	$0	$0	$0	$0
Other expenses	$0	$0	$0	$0
Investment expenses	$0	$0	$0	$0
Other	$0	$0	$0	$0

Current Officers, Directors, Trustees, and Key Employees

Total number of officers, directors, and trustees permitted to vote on organization business at board meetings	0
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?	No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?	No
Does the organization have a written conflict of interest policy?	No

Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?	No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?	No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?	No
Direct and indirect political expenditures	$0
Did the organization file Form 1120-POL for this year?	No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members	$0
Section 162(e) lobbying and political expenditures	$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices	$0
Taxable amount of lobbying and political expenditures	$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions	$0
Gross receipts for public use of club facilities	$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?	No
Amount of tax imposed on the organization during the year under: section 4911	$0
Amount of tax imposed on the organization during the year under: section 4912	$0
Amount of tax imposed on the organization during the year under: section 4955	$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?	No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958	$0
Amount of tax above, reimbursed by the organization	$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?	No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?	No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?	No
Number of employees employed in the pay period that includes March 12, 2006	0

	Unrelated business income		Excluded by section 512, 513, or 514		Related or exempt function income
Analysis of Income-Producing Activities (for 2006)
	Business code	Amount	Exclusion code	Amount	Related or exempt function income
Total		$0		$6,719	$58,779
Program service revenue
Program service revenue 1	000000	$0	00	$0	$0
Program service revenue 2	000000	$0	00	$0	$0
Program service revenue 3	000000	$0	00	$0	$0
Program service revenue 4	000000	$0	00	$0	$0
Program service revenue 5	000000	$0	00	$0	$0
Medicare/Medicaid payments	000000	$0	00	$0	$0
Fees and contracts from government agencies	000000	$0	00	$0	$0
Membership dues and assessments	000000	$0	00	$0	$53,600
Interest on savings and temporary cash investments	000000	$0	00	$0	$5,179
Dividends and interest from securities	000000	$0	00	$0	$0
Net rental income or (loss) from real estate
debt-financed property	000000	$0	00	$0	$0
not debt-financed property	000000	$0	00	$0	$0
Net rental income or (loss) from personal property	000000	$0	00	$0	$0
Other investment income	000000	$0	00	$0	$0
Gain or (loss) from sales of assets other than inventory	000000	$0	00	$0	$0
Net income or (loss) from special events	000000	$0	00	$0	$0
Gross profit or (loss) from sales of inventory	000000	$0	00	$0	$0
Other revenue	000000	$0	Income from an activity that is not regularly carried on (section 512(a)(1))	$6,719	$0

EIN of corporation, partnership, or disregarded entity	Percentage of ownership interest	Total income	End-of-year assets
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2006)
000000000	0%	$0	$0
000000000	0%	$0	$0
000000000	0%	$0	$0
000000000	0%	$0	$0

Compensation	Contributions to employee benefit plans & deferred compensation	Expense account and other allowances
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2006)
$0	$0	$0
$0	$0	$0
$0	$0	$0
$0	$0	$0
$0	$0	$0

Total number of other employees paid over $50,000	0

Total number of other employees paid over $50,000

Statements About Activities (for 2006)
Expenses paid or incurred in connection with the lobbying activities	$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?	No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?	No
Did the organization maintain any donor advised funds?	No
Did the organization make any taxable distributions under section 4966?	No
Did the organization make a distribution to a donor, donor advisor, or related person?	No
The total number of donor advised funds owned at the end of the tax year	$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year	$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts	$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year	$0

Reason for Non-Private Foundation Status
The organization is not a private foundation because it is	Organization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees

	2002	2003	2004	2005
Support Schedule
Total	$46,300	$95,781	$38,418	$46,568
Gifts, grants, and contributions received	$8,847	$6,895	$4,025	$5,719
Membership fees received	$27,800	$27,800	$26,416	$33,100
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose	$0	$0	$0	$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975	$2,808	$2,087	$2,492	$3,792
Net income from unrelated business activities not included above	$0	$0	$0	$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf	$0	$0	$0	$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge	$0	$0	$0	$0
Other income	$6,845	$58,999	$5,485	$3,957

Lobbying Expenditures by Electing Public Charities (for 2006)
Total exempt purpose expenditures	$0
Total lobbying expenditures	$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)	$0
Total lobbying expenditures to influence a legislative body (direct lobbying)	$0
Other exempt purpose expenditures	$0
Lobbying nontaxable amount	$0
Grassroots nontaxable amount	$0

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Id	Name	Address	State	Established	Total Income
Organizations performing similar types of work
1	Directors Project Fund Griffin Rotary Club	PO BOX 473, Griffin, GA 30224-0013	GA	1964-01	$15,378
2	Rotary Club Of Eagle Grove Home Inc	620 Se 5th St, Eagle Grove, IA 50533-2477	IA	1973-03	$3,311,349
3	Rotary Foundation Of Cincinnati	441 Vine St Ste 2112, Cincinnati, OH 45202-2911	OH	1952-08	$1,704,266
4	Rotary Charities Foundation Of Rotary Club Of Providence	501 Centerville Road Suite, Warwick, RI 02886-4347	RI	1953-06	$1,423,575
5	Sarasota Kiwanis Foundation Inc	C/O 2381 Fruitville Road, Sarasota, FL 34237	FL	1963-04	$1,225,648
6	Tampa Kiwanis Foundation Inc	601 W Dr Martin Luther King Jr Blvd, Tampa, FL 33603-3449	FL	1963-08	$1,218,882
7	Kiwanis Club Of Ann Arbor, Foundation Inc	200 S 1st St, Ann Arbor, MI 48104-1306	MI	1965-03	$1,096,802
8	Rotary Club Of Tulsa Foundation	616 S Boston, Tulsa, OK 74119-1208	OK	1972-11	$1,002,732
9	Rotary Club Of Houston Foundation	PO BOX 691563, Houston, TX 77269-1563	TX	1967-09	$911,433
10	Woodbridge Rotary Scholarship Foundation Inc	605 King Georges Post Rd, Fords, NJ 08863-1812	NJ	1989-06	$802,101
11	Santa Monica Rotary Club Foundation	320 Wilshire Blvd Ste 208, Santa Monica, CA 90401-1344	CA	1972-02	$664,654
12	Rotary International, Columbus Rotary Club	PO BOX 1138, Columbus, GA 31902-1138	GA	1935-01	$304,334
13	James M Hull Rotary Educational Fund Inc	PO BOX 3702, Augusta, GA 30914-3702	GA	1977-06	$234,433
14	Rotary International, Fitzgerald Rotary Club	PO BOX 207, Fitzgerald, GA 31750-0207	GA	1966-09	$59,338
15	Rotary International	1299 Battlecreek Road Suite 110, Jonesboro, GA 30236-7919	GA	1962-08	$31,234
16	Rotary International	PO BOX 211301, Augusta, GA 30917-1301	GA	1958-08	$28,820
17	Rotary International	PO BOX 190, Vidalia, GA 30475-0190	GA	1961-02	$27,050
18	Kiwanis International	7324 Nashville Street, Ringgold, GA 30736	GA	1940-07	$21,431
19	100 Black Men Of Rome Inc	2204 Shorter Ave Ste 10 Pmb 224, Rome, GA 30165	GA	1997-05	$0
20	Kiwanis International, Kiwanis Club Of Druid Hills Atlanta	4151 Ashford Dunwoody Road Ste 265, Atlanta, GA 30319	GA	1966-03	$0

Number of organizations performing similar types of work

Alabama	1
Arkansas	3
Arizona	7
California	45
Colorado	3
Connecticut	3
District of Columbia	1
Florida	23
Georgia	10
Hawaii	1
Iowa	3
Idaho	1
Illinois	15
Indiana	3
Kansas	3
Kentucky	3
Louisiana	1
Massachusetts	18
Maryland	3
Maine	1
Michigan	20
Minnesota	2
Missouri	7

Mississippi	3
North Carolina	5
Nebraska	5
New Hampshire	1
New Jersey	6
New Mexico	3
Nevada	2
New York	24
Ohio	14
Oklahoma	2
Oregon	6
Pennsylvania	7
Rhode Island	3
South Carolina	1
South Dakota	1
Tennessee	3
Texas	18
Utah	1
Virginia	12
Washington	8
Wisconsin	7
West Virginia	1

Total

310

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