Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
A For the 2024 calendar year, or tax year beginning 01-01-2024 , and ending 12-31-2024
BCheck if applicable:
CName of organization
RSM US FOUNDATION
 
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
4650 EAST 53RD STREET
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
DAVENPORT, IA52807
D Employer identification number

47-2248988
E Telephone number

G Gross receipts $ 7,199,677
F Name and address of principal officer:
BRIAN BECKER
4650 EAST 53RD STREET
DAVENPORT,IA52807
I
Tax-exempt status: (   ) (insert no.) or
J
Website:
N/A
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number  
K Form of organization:  
L Year of formation: 2014
M State of legal domicile: IL
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: DEDICATED TO BUILDING TOMORROW'S MIDDLE MARKET LEADERS BY ENHANCING EDUCATIONAL OUTCOMES AND SUPPORTING YOUTH IN THE AREAS OF HOUSING, HUNGER AND HEALTH.
2 Check this box
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 7
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 0
5 Total number of individuals employed in calendar year 2024 (Part V, line 2a) ...... 5 0
6 Total number of volunteers (estimate if necessary) ............. 6 9
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 0
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 0
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 7,665,475 6,543,156
9 Program service revenue (Part VIII, line 2g) ......... 0 0
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 371,002 538,892
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 0 -35,012
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 8,036,477 7,047,036
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 7,081,090 6,790,482
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 0 0
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) 0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 72,208 216,925
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 7,153,298 7,007,407
19 Revenue less expenses. Subtract line 18 from line 12....... 883,179 39,629
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 16,170,213 17,497,106
21 Total liabilities (Part X, line 26)............. 844,263 1,419,596
22 Net assets or fund balances. Subtract line 21 from line 20..... 15,325,950 16,077,510
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See Instructions. ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2024)
Form 990 (2024)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: WE ARE DEDICATED TO BUILDING TOMORROW'S MIDDLE MARKET LEADERS BY:- ENHANCING EDUCATIONAL OUTCOMES THROUGH PROGRAMS FOR INDIVIDUALS TO HAVE A CAREER PATH TO BECOME AN ENTREPRENEUR OR MIDDLE MARKET BUSINESS LEADER AND/OR- SUPPORTING ORGANIZATIONS COMMITTED TO PROVIDING A MORE STABLE ENVIRONMENT FOR YOUTH IN THE AREAS OF HUNGER, HOUSING OR HEALTH, WHICH WILL HELP THEM EXCEL IN EDUCATION
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 3,450,164 including grants of $ 3,290,655 ) (Revenue $   )
POWER OF LOVE (FKA BIRDIES FORE LOVE): IN 2024, RSM US FOUNDATION TEAMED WITH THE DAVIS LOVE FOUNDATION FOR THE TWELTH ANNUAL POWER OF LOVE CAMPAIGN. ORIGINATED BY THE DAVIS LOVE FOUNDATION, THE CAMPAIGN HAS GENERATED FINANCIAL SUPPORT FOR MANY CHARITIES HELPING CHILDREN AND FAMILIES IN THE SOUTHEAST. WITH RSM US FOUNDATION'S SUPPORT, POWER OF LOVE HAS EXPANDED ITS REACH TO INCLUDE CHARITIES FOCUSED ON CHILDREN AND FAMILIES ACROSS THE UNITED STATES, CANADA, INDIA, AND EL SALVADOR. IN 2024, MORE THAN $3.4 MILLION WAS RAISED TO BENEFIT OVER 100 CHARITIES. IN ADDITION TO FINANCIAL SUPPORT, MORE THAN 13,000 RSM EMPLOYEES AND THEIR FAMILY MEMBERS SPENT 63,000 HOURS VOLUNTEERING ACROSS THE UNITED STATES, CANADA, INDIA, AND EL SALVADOR.
4b (Code:   ) (Expenses $ 1,347,872 including grants of $ 1,347,872 ) (Revenue $   )
UNIVERSITY GIVING: RSM US FOUNDATION IS FOCUSED ON ENHANCING EDUCATION FOR TOMORROW'S MIDDLE MARKET LEADERS. IN 2024, OVER 90 COLLEGES AND UNIVERSITIES AND 31 ELIGIBLE INDIVIDUALS RECEIVED GRANTS AND SCHOLARSHIPS.
4c (Code:   ) (Expenses $ 624,234 including grants of $ 624,234 ) (Revenue $   )
NATIONAL CHARITIES: GRANT SUPPORT TO NATIONAL CHARITIES WHOSE MISSION ALIGNS WITH THE MISSION OF THE RSM US FOUNDATION OF EDUCATION, HOUSING, OR HEALTH
(Code:   ) (Expenses $ 706,138 including grants of $ 706,138 ) (Revenue $   )
DOLLARS FOR DOERS: THROUGH THE DOLLARS FOR DOERS PROGRAM, RSM US FOUNDATION PROVIDES MONETARY GRANTS TO MATCH THE DIRECT VOLUNTEER HOURS DEVOTED BY RSM US LLP EMPLOYEES TO SERVING CHARITIES WITH MISSIONS ALIGNED TO THE MISSION OF RSM US FOUNDATION. GRANTS ARE ALSO AWARDED TO ELIGIBLE ORGANIZATIONS FOR EACH TEAMS PARTICIPATION IN RSM US LLP'S VOLUNTEER DAY. IN 2024, RSM EMPLOYEES AND PARTNERS VOLUNTEERED FOR 63,000 HOURS AND OVER 300 GRANTS WERE DISBURSED TO ELIGIBLE ORGANIZATIONS.
(Code:   ) (Expenses $ 113,500 including grants of $ 113,500 ) (Revenue $   )
INCLUSION: IN 2024, THE INCLUSION FUND FUNDED EDUCATIONAL SCHOLARSHIPS FOR STUDENTS FROM UNDERREPRESENTED POPULATIONS PURSUING AN EDUCATION IN ACCOUNTING, BUSINESS OR TECHNOLOGY. THE FUND ALSO EXPANDED ITS EFFORTS DURING THE YEAR BY PROVIDING 19 GRANTS TO ORGANIZATIONS THAT ALIGN WITH RSM FOUNDATION'S MISSION.
(Code:   ) (Expenses $ 400,155 including grants of $ 400,155 ) (Revenue $   )
COMMUNITY IMPACT FUND: THROUGH THE COMMUNITY IMPACT FUND, RSM US FOUNDATION PROVIDES GRANTS TO LOCAL CHARITIES RECOMMENDED BY RSM US LLP EMPLOYEES. THE PURPOSE OF THESE GRANTS IS TO AMPLIFY RSM EMPLOYEE GROUP FUNDRAISING EFFORTS AND/OR RELATIONSHPS WITH LOCAL CHARITIES. ALL GRANTS GO TO CHARITIES WHOSE MISSION ALIGNS TO THE MISSION OF RSM US FOUNDATION.
(Code:   ) (Expenses $ 307,928 including grants of $ 307,928 ) (Revenue $   )
ALL OTHER PROGRAMS
4d Other program services (Describe in Schedule O.)
(Expenses $ 1,527,721 including grants of $ 1,527,721 ) (Revenue $   )
4e Total program service expenses6,949,991
Form 990 (2024)
Form 990 (2024)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment
List of Attached Documents:
// Content
.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. Click to see attachment
List of Attached Documents:
// Content
...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II.........
4
 
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part III..
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment
List of Attached Documents:
// Content
.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment
List of Attached Documents:
// Content
....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part IIIClick to see attachment
List of Attached Documents:
// Content
..............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment
List of Attached Documents:
// Content
..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part V......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. Click to see attachment
List of Attached Documents:
// Content
...................
11a
 
No
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment
List of Attached Documents:
// Content
.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment
List of Attached Documents:
// Content
.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment
List of Attached Documents:
// Content
............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11e
 
No
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XIIClick to see attachment
List of Attached Documents:
// Content
......................
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
List of Attached Documents:
// Content
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........Click to see attachment
List of Attached Documents:
// Content
14b
Yes
 
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....Click to see attachment
List of Attached Documents:
// Content
15
Yes
 
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...Click to see attachment
List of Attached Documents:
// Content
16
Yes
 
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....Click to see attachment
List of Attached Documents:
// Content
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............ Click to see attachment
List of Attached Documents:
// Content
18
Yes
 
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................Click to see attachment
List of Attached Documents:
// Content
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....Click to see attachment
List of Attached Documents:
// Content
21
Yes
 
Form 990 (2024)
Form 990 (2024)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........Click to see attachment
List of Attached Documents:
// Content
22
Yes
 
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J.......................
23
 
No
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................
25b
 
No
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part III.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..Click to see attachment
List of Attached Documents:
// Content
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................Click to see attachment
List of Attached Documents:
// Content
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............Click to see attachment
List of Attached Documents:
// Content
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
List of Attached Documents:
// Content
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...
35b
 
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2............. Click to see attachment
List of Attached Documents:
// Content
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
List of Attached Documents:
// Content
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
0
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
 
 
Form 990 (2024)
Form 990 (2024)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
0
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b
 
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
 
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country:
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
Yes
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
Yes
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
 
No
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2024)
Form 990 (2024)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
7
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
0
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
Yes
 
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
Yes
 
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
 
No
b
Other officers or key employees of the organization ................
15b
 
No
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filed
AR , CT , DC , FL , GA , HI , IL , KS , KY , MA , ME , MI , MN , ND , NJ , NY , OK , PA , RI , SC , WA , WV
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
HAROLD DAWSON4650 EAST 53RD STREET   DAVENPORT,IA52807 (319) 466-7230
Form 990 (2024)
Form 990 (2024)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) DOUG OPHEIM......................................................................
CHAIR & TREASURER
 2.00
.................
  		X   X       0 0 0
(2) ROBBIE BEYER......................................................................
DIRECTOR
 2.00
.................
  		X           0 0 0
(3) CHUCK FREEMAN......................................................................
DIRECTOR
 2.00
.................
  		X           0 0 0
(4) RHONDA KLOSLER......................................................................
DIRECTOR
 2.00
.................
  		X           0 0 0
(5) WENDY SANCEWICH......................................................................
DIRECTOR
 2.00
.................
  		X           0 0 0
(6) DONNA SCIARAPPA......................................................................
SECRETARY
 2.00
.................
  		X   X       0 0 0
(7) JONATHAN WATERMAN......................................................................
DIRECTOR
 2.00
.................
  		X           0 0 0
(8) TONY WOOD......................................................................
FORMER VICE PRESIDENT
 2.00
.................
  		X   X       0 0 0
(9) BRIAN BECKER......................................................................
PRESIDENT
 2.00
.................
  		    X       0 0 0
















Form 990 (2024)
Form 990 (2024)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;


























1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 0 0 0
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 0
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................
4
 
No
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0
Form 990 (2024)
Form 990 (2024)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c 172,999
d Related organizations1d 4,450,000
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and similar amounts not included above1f 1,920,157
g Noncash contributions included in lines 1a - 1f:$ 1g 162,882
h Total. Add lines 1a-1f....... 6,543,156
Program Service RevenueAmt Business Code
2a
b
c
d
e
f All other program service revenue.        
g Total. Add lines 2a–2f .....  
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 538,892     538,892
4 Income from investment of tax-exempt bond proceeds        
5 Royalties...........        
(i) Real (ii) Personal
6a Gross rents 6a    
b Less: rental expenses 6b    
c Rental income or (loss) 6c    
d Net rental income or (loss).......        
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a    
b Less: cost or other basis and sales expenses 7b    
c Gain or (loss) 7c    
d Net gain or (loss).........        
8a Gross income from fundraising events (not including $ 172,999of contributions reported on line 1c). See Part IV, line 18 ....
8a 102,629
b Less: direct expenses ... 8b 152,641
c Net income or (loss) from fundraising events.. -50,012   -50,012
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a  
b Less: direct expenses ... 9b  
c Net income or (loss) from gaming activities..        
10a Gross sales of inventory, less
returns and allowances ..
10a  
b Less: cost of goods sold .. 10b  
c Net income or (loss) from sales of inventory..        
OtherRevenueMiscAmt
Business Code
11a GRANT RECOVERY 900099 15,000 15,000    
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... 15,000
12 Total revenue. See instructions..... 7,047,036 15,000 0 488,880
Form 990 (2024)
Form 990 (2024)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .... 6,213,485 6,213,485
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ........... 383,691 383,691
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. ............. 193,306 193,306
4 Benefits paid to or for members .......    
5 Compensation of current officers, directors, trustees, and key employees ...........        
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........        
7 Other salaries and wages........        
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....        
9 Other employee benefits .......        
10 Payroll taxes ...........        
11 Fees for services (non-employees):        
a Management ......        
b Legal .........        
c Accounting ........... 14,425   14,425  
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ...... 27,257   27,257  
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)        
12 Advertising and promotion ....        
13 Office expenses .......        
14 Information technology ......        
15 Royalties ..        
16 Occupancy ...........        
17 Travel ............        
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings ....        
20 Interest ...........        
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization ..        
23 Insurance ...        
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a SUPPLIES REIMBURSEMENT 124,962 124,962    
b ONLINE DONATION FEES 34,547 34,547    
c ANNUAL CHARITABLE REGIS 14,729   14,729  
d IL FILING FEE 1,005   1,005  
e All other expenses        
25 Total functional expenses. Add lines 1 through 24e 7,007,407 6,949,991 57,416 0
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).        
Form 990 (2024)
Form 990 (2024)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 4,074,299 1 3,637,501
2 Savings and temporary cash investments .........   2  
3 Pledges and grants receivable, net ...... 147,822 3 69,188
4 Accounts receivable, net .............   4  
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
  6  
7 Notes and loans receivable, net ...........   7  
8 Inventories for sale or use ............   8  
9 Prepaid expenses and deferred charges ......   9  
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a  
b Less: accumulated depreciation 10b     10c  
11 Investments—publicly traded securities . 11,948,092 11 13,790,417
12 Investments—other securities. See Part IV, line 11 .....   12  
13 Investments—program-related. See Part IV, line 11 ..   13  
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ...........   15  
16 Total assets. Add lines 1 through 15 (must equal line 33)... 16,170,213 16 17,497,106
Liabilities 17 Accounts payable and accrued expenses .....   17  
18 Grants payable ... 844,263 18 1,419,596
19 Deferred revenue .........   19  
20 Tax-exempt bond liabilities .........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D   21  
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
  22  
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ..   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D   25  
26 Total liabilities. Add lines 17 through 25.. 844,263 26 1,419,596
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 15,325,950 27 16,077,510
28 Net assets with donor restrictions ...........   28  
Organizations that do not follow FASB ASC 958, check here right arrow and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... 15,325,950 32 16,077,510
33 Total liabilities and net assets/fund balances ........ 16,170,213 33 17,497,106
Form 990 (2024)
Form 990 (2024)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
7,047,036
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
7,007,407
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
39,629
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
15,325,950
5
Net unrealized gains (losses) on investments ...............
5
711,931
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
0
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
16,077,510
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2024)
Form 990 (2024)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public
Inspection
Name of the organization
RSM US FOUNDATION
 
Employer identification number

47-2248988
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)
1
2
3
4
5
6
7
8
9
10
11
12
a
b
c
d
e
f
Enter the number of supported organizations ...............................  
g
Provide the following information about the supported organization(s).
(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 10 above (see instructions)) (iv) Is the organization listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions)
Yes No
Total
 
   
For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. 5,689,486 7,329,477 11,115,330 7,665,475 6,543,156 38,342,924
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....            
3 The value of services or facilities furnished by a governmental unit to the organization without charge..            
4 Total. Add lines 1 through 3 5,689,486 7,329,477 11,115,330 7,665,475 6,543,156 38,342,924
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..  
6 Public support. Subtract line 5 from line 4. 38,342,924
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
7 Amounts from line 4.. 5,689,486 7,329,477 11,115,330 7,665,475 6,543,156 38,342,924
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 298,045 339,890 321,184 371,002 538,892 1,869,013
9 Net income from unrelated business activities, whether or not the business is regularly carried on..            
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..            
11 Total support. Add lines 7 through 10 40,211,937
12
12
 
13
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................right arrow
Section C. Computation of Public Support Percentage
14
14
95.350 %
15
15
95.950 %
16a
33 1/3% support test—2024. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization .......................right arrow
b
33 1/3% support test—2023. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow
17a
10%-facts-and-circumstances test—2024. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
b
10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .            
2 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            
3 Gross receipts from activities that are not an unrelated trade or business under section 513 .....            
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge            
6 Total. Add lines 1 through 5            
7a Amounts included on lines 1, 2, and 3 received from disqualified persons            
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.            
c Add lines 7a and 7b..            
8 Public support. (Subtract line 7c from line 6.)  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
9 Amounts from line 6...            
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..            
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b.            
11 Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.            
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..            
13 Total support. (Add lines 9, 10c, 11, and 12.)..            
14
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
33 1/3% support tests-2024. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow
b
33 1/3 % support tests—2023. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow
20
Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
1
 
 
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).
2
 
 
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.
3a
 
 
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.
3b
 
 
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
 
 
4a
Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.
4a
 
 
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.
4b
 
 
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
 
 
5a
Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).
5a
 
 
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?
5b
 
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
 
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
6
 
 
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .
7
 
 
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).
8
 
 
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
9a
 
 
b
Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
 
 
c
Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.
9c
 
 
10a
Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.
10a
 
 
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).
10b
 
 
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?
11a
 
 
b
A family member of a person described on 11a above?
11b
 
 
c
A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.
11c
 
 
Section B. Type I Supporting Organizations
Yes
No
1
Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
1
 
 
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.
2
 
 
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
 
 
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?
1
 
 
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).
2
 
 
3
By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
 
 
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer lines 2a and 2b below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.
2a
 
 
b
Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.
2b
 
 
3
Parent of Supported Organizations. Answer lines 3a and 3b below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.
3a
 
 
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.
3b
 
 
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
Section A - Adjusted Net Income (A) Prior Year (B) Current Year
(optional)
1 Net short-term capital gain 1    
2 Recoveries of prior-year distributions 2    
3 Other gross income (see instructions) 3    
4 Add lines 1 through 3 4    
5 Depreciation and depletion 5    
6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6    
7 Other expenses (see instructions) 7    
8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) 8    
Section B - Minimum Asset Amount (A) Prior Year (B) Current Year
(optional)
1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): 1
a Average monthly value of securities 1a    
b Average monthly cash balances 1b    
c Fair market value of other non-exempt-use assets 1c    
d Total (add lines 1a, 1b, and 1c) 1d    
e Discount claimed for blockage or other factors
(explain in detail in Part VI):  
2 Acquisition indebtedness applicable to non-exempt use assets 2    
3 Subtract line 2 from line 1d 3    
4 Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). 4    
5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5    
6 Multiply line 5 by 0.035 6    
7 Recoveries of prior-year distributions 7    
8 Minimum Asset Amount (add line 7 to line 6) 8    
Section C - Distributable Amount Current Year
1 Adjusted net income for prior year (from Section A, line 8, Column A) 1  
2 Enter 85% of line 1 2  
3 Minimum asset amount for prior year (from Section B, line 8, Column A) 3  
4 Enter greater of line 2 or line 3 4  
5 Income tax imposed in prior year 5  
6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) 6  
7
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 7
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)
Section D - Distributions Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes 1  
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in
excess of income from activity 		2  
3 Administrative expenses paid to accomplish exempt purposes of supported organizations 3  
4 Amounts paid to acquire exempt-use assets 4  
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) 5  
6 Other distributions (describe in Part VI). See instructions 6  
7Total annual distributions. Add lines 1 through 6. 7  
8 Distributions to attentive supported organizations to which the organization is responsive (provide
details in Part VI). See instructions 		8  
9 Distributable amount for 2024 from Section C, line 6 9  
10 Line 8 amount divided by Line 9 amount 10  
Section E - Distribution Allocations (see instructions) (i)
Excess Distributions 		(ii)
Underdistributions
Pre-2024 		(iii)
Distributable
Amount for 2024
1 Distributable amount for 2024 from Section C, line 6  
2 Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions.		  
3 Excess distributions carryover, if any, to 2024:
a From 2019.......  
b From 2020.......  
c From 2021.......  
d From 2022.......  
e From 2023.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2024 distributable amount  
i Carryover from 2019 not applied (see
instructions) 		 
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.  
4Distributions for 2024 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2024 distributable amount  
c Remainder. Subtract lines 4a and 4b from line 4.  
5 Remaining underdistributions for years prior to
2024, if any. Subtract lines 3g and 4a from line 2.
If the amount is greater than zero, explain in Part VI.
See instructions. 		 
6 Remaining underdistributions for 2024. Subtract
lines 3h and 4b from line 1. If the amount is greater
than zero, explain in Part VI. See instructions. 		 
7 Excess distributions carryover to 2025. Add lines
3j and 4c. 		 
8 Breakdown of line 7:
a Excess from 2020.....  
b Excess from 2021.....  
c Excess from 2022.....  
d Excess from 2023.....  
e Excess from 2024.....  
Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024
Page 8
Part VI
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Return Reference Explanation
Schedule A (Form 990) 2024


Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

right arrow Attach to Form 990, 990-EZ, or 990-PF.
right arrow Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
Name of the organization
RSM US FOUNDATION
 
Employer identification number

47-2248988
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.  
Note:  Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025) Page 2
Name of organization
RSM US FOUNDATION
  		Employer identification number
47-2248988
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
 
 
 
 
  ,    

$ RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
RSM US FOUNDATION
  		Employer identification number

47-2248988
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
RSM US FOUNDATION
  		Employer identification number

47-2248988
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (Rev. 1-2025)
Additional Data


Software ID:  
Software Version:  
SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
right arrow Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow Attach to Form 990.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
RSM US FOUNDATION
 
Employer identification number

47-2248988
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow  
4
Number of states where property subject to conservation easement is located right arrow  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................right arrow $  
(ii)
Assets included in Form 990, Part X ...............................right arrow $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................right arrow $  
b
Assets included in Form 990, Part X ...............................right arrow $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance ....          
b Contributions ...          
c Net investment earnings, gains, and losses          
d Grants or scholarships ...          
e Other expenditures for facilities
and programs ... 		         
f Administrative expenses ....          
g End of year balance ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment right arrow  
b
Permanent endowment right arrow  
c
Term endowment right arrow  
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
 
(ii) Related organizations .................
3a(ii)
 
 
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment) 		(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....      
b Buildings ....        
c Leasehold improvements        
d Equipment ....        
e Other .....        
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..right arrow 0
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 3
Part VII
Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........    
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)right arrow  
Part VIII
Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)right arrow  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........right arrow  
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow  
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 7,741,710
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a 711,931
b Donated services and use of facilities ......... 2b 25,000
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ........... 2d  
e Add lines 2a through 2d ..................... 2e 736,931
3 Subtract line 2e from line 1.................. 3 7,004,779
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a 27,257
b Other (Describe in Part XIII.) ........... 4b 15,000
c Add lines 4a and 4b.................... 4c 42,257
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 7,047,036
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 6,990,150
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a 25,000
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ........... 2d -15,000
e Add lines 2a through 2d.................... 2e 10,000
3 Subtract line 2e from line 1................... 3 6,980,150
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a 27,257
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b..................... 4c 27,257
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 7,007,407
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
PART X, LINE 2: RSM US FOUNDATION (THE FOUNDATION) IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. GENERALLY, ALL REVENUE EARNED OUTSIDE THE PURPOSE FOR WHICH THE FOUNDATION IS CREATED IS TAXABLE AS EARNED INCOME. THE ASC PROVIDES GUIDANCE FOR HOW UNCERTAIN TAX POSITIONS SHOULD BE RECOGNIZED, MEASURED, DISCLOSED AND PRESENTED IN THE FINANCIAL STATEMENTS. THIS REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE FOUNDATION'S TAX RETURN TO DETERMINE WHETHER THE TAX POSITIONS ARE MORE-LIKELY-THAN-NOT OF BEING SUSTAINED WHEN CHALLENGED OR WHEN EXAMINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE-LIKELY-THAN-NOT THRESHOLD WOULD BE RECORDED AS A TAX BENEFIT OR EXPENSE AND LIABILITY IN THE CURRENT YEAR. MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN INCOME TAX POSITIONS.
PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANT RECOVERY 15,000.
PART XII, LINE 2D - OTHER ADJUSTMENTS: GRANT RECOVERY -15,000.
Schedule D (Form 990) (Rev. 1-2025)


Additional Data


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SCHEDULE F(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right arrow Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16.Right arrow Attach to Form 990.Right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
RSM US FOUNDATION
 
Employer identification number

47-2248988
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 14b.
1
For grantmakers. Does the organization maintain records to substantiate the amount of its grants and
other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in the region (d) Activities conducted in region (by type) (such as, fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in the region		 (f) Total expenditures
for and investments
in the region
NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 GRANT TO RECIPIENTS LOCATED IN REGION N/A 185,203
CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANT TO RECIPIENTS LOCATED IN REGION N/A 8,102
           
           
           
           
           
           
           
           
           
           
           
           
           
           
           
3a Sub-total .... 0 0 193,305
b Total from continuation sheets to Part I ... 0 0 0
c Totals (add lines 3a and 3b) 0 0 193,305
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)		 (c) Region (d) Purpose of
grant 		(e) Amount of
cash grant 		(f) Manner of
cash
disbursement 		(g) Amount
of noncash
assistance 		(h) Description
of noncash
assistance 		(i) Method of
valuation
(book, FMV,
appraisal, other)
NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES $4DOERS - VOLUNTEER DAY GRANT 2024 47,736 WIRE TRANSFER & CHECK 0    
NORTH AMERICA POWER OF LOVE 2024 9,948 WIRE TRANSFER 0    
NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES $4DOERS - TEAM GRANT 2024 7,643 WIRE TRANSFER 0    
NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES COMMUNITY IMPACT FUND 2024 7,464 WIRE TRANSFER 0    
NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES COMMUNITY IMPACT FUND 2024 7,398 WIRE TRANSFER 0    
CENTRAL AMERICA AND THE CARIBBEAN POWER OF LOVE 2024 7,102 WIRE TRANSFER 0    
NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES POWER OF LOVE 2024 5,332 WIRE TRANSFER 0    
             
             
             
             
             
             
             
             
             
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......MediumBullet
7
3 Enter total number of other organizations or entities .......................MediumBullet
0
Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant 		(e) Manner of cash
disbursement 		(f) Amount of
noncash
assistance 		(g) Description
of noncash
assistance 		(h) Method of
valuation
(book, FMV,
appraisal, other)
SCHOLARSHIPS NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 11 29,102 WIRE TRANSFER   N/A FMV
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; don't file with Form 990). . . . . . . . . . . . . . . . . . . . . . . .
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471). . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) .
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule F (Form 990) (Rev. 1-2025)
Schedule F (Form 990) (Rev. 1-2025)
Page 5
Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information. See instructions.
ReturnReference Explanation
PART I, LINE 2: RSM US FOUNDATION (THE FOUNDATION) REQUIRES REPORTS FROM RECIPIENT ORGANIZATIONS WITH A LEVEL OF DETAIL AND FREQUENCY COMMENSURATE WITH THE SIZE AND PURPOSE OF THE GRANT. THE BOARD OF DIRECTORS ESTABLISHES GRANT OVERSIGHT GUIDELINES THAT ARE APPLIED CONSISTENTLY ACROSS THE FOUNDATION.
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) (Rev. 1-2025)
Additional Data


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SCHEDULE G (Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" on Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrowAttach to Form 990 or Form 990-EZ.
right arrowGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
RSM US FOUNDATION
 
Employer identification number

47-2248988
Part I
Fundraising Activities.Complete if the organization answered "Yes" on Form 990, Part IV, line 17.
Form 990-EZ filers are not required to complete this part.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
b
If "Yes," list the 10 highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.


(i) Name and address of individual
or entity (fundraiser) 		(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity 		(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i) 		(vi) Amount paid to
(or retained by)
organization
Yes No
             
             
             
             
             
             
             
             
             
             
Total . . . . . . . . . . . . . . . . . . . . right arrow      
3
List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50083H
Schedule G (Form 990) (Rev. 1-2025)
Schedule G (Form 990) (Rev. 1-2025)
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" on Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.




VerticalRevenue
(a) Event #1

POL FUNDRAISING
(event type) 		(b) Event #2

 
(event type) 		(c) Other events

 
(total number) 		(d) Total events
(add col. (a) through col. (c))

1
Gross receipts . . . . .
275,628
 
 
275,628

2
Less: Contributions . . . .
172,999
 
 
172,999
3 Gross income (line 1 minus
line 2) . . . . . .
102,629
 
 
102,629



VerticalDirectExpenses
4 Cash prizes . . . . .        
5 Noncash prizes . . . . 152,641     152,641
6 Rent/facility costs . . . .        
7 Food and beverages . . .        
8 Entertainment . . . .        
9 Other direct expenses . . .        
10 Direct expense summary. Add lines 4 through 9 in column (d) . . . . . . . . . . right arrow 152,641
11 Net income summary. Subtract line 10 from line 3, column (d). . . . . . . . . . right arrow -50,012
Part III
Gaming. Complete if the organization answered "Yes" on Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue
(a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo 		(c) Other gaming (d) Total gaming (add col.(a) through col.(c))

1
Gross revenue . . . . .
 
 
 
 
VerticalDirectExpenses

2
Cash prizes . . . . .
 
 
 
 

3
Noncash prizes . . . .
 
 
 
 

4
Rent/facility costs . . . .
 
 
 
 

5
Other direct expenses . . .
 
 
 
 


6

Volunteer labor . . . .
%
%
%


7
Direct expense summary. Add lines 2 through 5 in column (d) . . . . . . . . . . right arrow
 

8
Net gaming income summary. Subtract line 7 from line 1, column (d). . . . . . . . . right arrow
 

9
Enter the state(s) in which the organization conducts gaming activities:
a
Is the organization licensed to conduct gaming activities in each of these states? . . . . . . . .
YesNo
b
If "No," explain:
 
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? . . .
YesNo
b
If "Yes," explain:
 
Schedule G (Form 990) (Rev. 1-2025)
Schedule G (Form 990) (Rev. 1-2025)
Page 3
11
Does the organization conduct gaming activities with nonmembers? . . . . . . . . . . .
YesNo
12
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming? . . . . . . . . . . . . . . . . .
YesNo
13
Indicate the percentage of gaming activity conducted in:
a
The organization's facility . . . . . . . . . . . . . . . . . .
13a
%
b
An outside facility . . . . . . . . . . . . . . . . . . . .
13b
%
14
Enter the name and address of the person who prepares the organization's gaming/special events books and records:
Name right arrow
Address right arrow
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? . . . . . . . . . . . . . . . . . . . . . . . .
b
If "Yes," enter the amount of gaming revenue received by the organization right arrow $   and the
amount of gaming revenue retained by the third party right arrow $   .
c
If "Yes," enter name and address of the third party:
Name right arrow
Address right arrow
16
Gaming manager information:
Name right arrow
Gaming manager compensation right arrow $  
Description of services provided right arrow
 
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? . . . . . . . . . . . . . . . . . . .
b
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization's own exempt activities during the tax year right arrow$  
Part IV
Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information. See instructions.
Return Reference Explanation
Schedule G (Form 990) (Rev. 1-2025)
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Schedule I
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
RSM US FOUNDATION
 
Employer identification number
47-2248988
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient
that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC section
(if applicable)		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
noncash assistance		 (h) Purpose of grant
or assistance
(1) ACHIEVE TWIN CITIES
404 SOUTH 8TH STREET SUITE 105
MINNEAPOLIS,MN55404 		41-1425264 501(C)(3) 152,968 0     YOUTH EDUCATION - POWER OF LOVE AND DOLLARS FOR DOERS
(2) ACTIVE MINDS INC
2001 S STREET SUITE 700
WASHINGTON,DC20009 		20-0587172 501(C)(3) 100,000 0     YOUTH HEALTH AND EDUCATION - PROGRAM SUPPORT
(3) ALEX'S LEMONADE STAND FOUNDATION
333 E LANCASTER AVE 414
WYNNEWOOD,PA19096 		56-2496146 501(C)(3) 10,000 0     YOUTH HEALTH - COMMUNITY IMPACT FUND
(4) ALPFA FOUNDATION INC
PO BOX 25118
TAMPA,FL336225118 		86-1118036 501(C)(3) 20,000 0     YOUTH EDUCATION - UNIVERSITY SCHOLARSHIPS
(5) AMERICAN CHILDHOOD CANCER ORGANIZATION
PO BOX 498
KENSINGTON,MD20895 		52-1071826 501(C)(3) 5,500 0     YOUTH HEALTH - COMMUNITY IMPACT FUND
(6) AMERICAN HEART ASSOCIATION INC
7272 GREENVILLE AVENUE
DALLAS,TX75231 		13-5613797 501(C)(3) 10,000 0     YOUTH HEALTH - COMMUNITY IMPACT FUND
(7) AMERICA'S GROW-A-ROW INC
150 PITTSTOWN RD
PITTSTOWN,NJ08867 		26-2569598 501(C)(3) 47,859 0     YOUTH EDUCATION AND HUNGER - POWER OF LOVE AND DOLLARS FOR DOERS
(8) APEX FOR YOUTH INC
195 CHRYSTIE STREET 200
NEW YORK,NY10002 		13-3650718 501(C)(3) 104,678 0     YOUTH EDUCATION - POWER OF LOVE AND DOLLARS FOR DOERS
(9) ARIZONA STATE UNIVERSITY FOUNDATION
PO BOX 2260
TEMPE,AZ852802260 		86-6051042 501(C)(3) 35,000 0     YOUTH EDUCATION - UNIVERSITY SCHOLARSHIPS
(10) ASCEND FOUNDATION INC
160 BROADWAY EAST BUILDING 6TH
FLOOR
NEW YORK,NY10038 		65-1284462 501(C)(3) 40,000 0     YOUTH EDUCATION - CDI IMPACT FUND
(11) ASSOCIATION OF LATINO PROFESSIONALS IN FINANCE & ACCOUNTING
3571 FAR WEST BLVD 3695
AUSTION,TX78731 		32-0178401 501(C)(3) 20,000 0     YOUTH EDUCATION - CDI IMPACT FUND
(12) ATLANTA COMMUNITY FOOD BANK INC
3400 NORTH DESERT DRIVE
ATLANTA,GA30344 		58-1376648 501(C)(3) 25,722 0     YOUTH HUNGER - POWER OF LOVE AND DOLLARS FOR DOERS
(13) BARUCH COLLEGE FUND
ONE BERNARD WAY BOX A1603
NEW YORK,NY10010 		23-7039817 501(C)(3) 42,500 0     YOUTH EDUCATION - UNIVERSITY IMPACT FUND
(14) BASHOR HOME OF THE UNITED METHODIST CHURCH INC
PO BOX 843
GOSHEN,IN465270843 		35-0933555 501(C)(3) 44,889 0     YOUTH HEALTH, HOUSING, AND HUNGER - POWER OF LOVE AND DOLLARS FOR DOERS
(15) BENTLEY UNIVERSITY
175 FOREST STREET
WALTHAM,MA02452 		04-1081650 501(C)(3) 10,000 0     YOUTH EDUCATION - UNIVERSITY SCHOLARSHIPS
(16) BEST BUDDIES INTERNATIONAL
500 N DEARBORN STREET SUITE 730
CHICAGO,IL60654 		52-1614576 501(C)(3) 19,800 0     YOUTH EDUCATION AND HEALTH - COMMUNITY IMPACT FUND
(17) BIG BROTHERS BIG SISTERS OF CENTRAL TEXAS INC
PO BOX 4555
AUSTIN,TX78757 		74-1678586 501(C)(3) 27,447 0     PROGRAM SUPPORT - POWER OF LOVE
(18) BIG BROTHERS BIG SISTERS OF GREATER KANSAS CITY
1709 WALNUT STREET
KANSAS CITY,MO64108 		43-6068464 501(C)(3) 33,225 0     YOUTH EDUCATION - POWER OF LOVE AND DOLLARS FOR DOERS
(19) BIG BROTHERS-BIG SISTERS OF THE CAPITAL REGION INC
1519 N 3RD STREET
HARRISBURG,PA17102 		23-2260248 501(C)(3) 8,427 0     YOUTH EDUCATION - POWER OF LOVE AND DOLLARS FOR DOERS
(20) BIG SHOULDERS FUND
212 W VAN BUREN SUITE 900
CHICAGO,IL60607 		36-3490557 501(C)(3) 88,752 0     YOUTH EDUCATION - POWER OF LOVE AND DOLLARS FOR DOERS
(21) BOYS & GIRLS CLUBS OF AMERICA
1275 PEACHTREE STREET NE
ATLANTA,GA303093506 		13-5562976 501(C)(3) 257,835 0     YOUTH EDUCATION - BGCA, COMMUNITY IMPACT FUND, AND DOLLARS FOR DOERS
(22) BOYS & GIRLS CLUBS OF THE CORRIDOR
420 6TH ST SE STE 240
CEDAR RAPIDS,IA52401 		42-1434056 501(C)(3) 5,450 0     YOUTH EDUCATION - POWER OF LOVE AND DOLLARS FOR DOERS
(23) BOYS AND GIRLS CLUB OF GREATER SAN DIEGO
4635 CLAIREMONT MESA BLVD
SAN DIEGO,CA92117 		95-1865988 501(C)(3) 20,311 0     YOUTH EDUCATION AND HEALTH - POWER OF LOVE AND DOLLARS FOR DOERS
(24) BOYS AND GIRLS CLUB OF ROCHESTER
1026 EAST CENTER ST
ROCHESTER,MN55904 		41-1945875 501(C)(3) 7,642 0     YOUTH EDUCATION - POWER OF LOVE AND DOLLARS FOR DOERS
(25) BOYS AND GIRLS CLUBS OF KING COUNTY
220 W MERCER STREET
SEATTLE,WA98119 		91-0532600 501(C)(3) 64,590 0     YOUTH EDUCATION - POWER OF LOVE
(26) BREAKTHROUGH OF GREATER PHILADELPHIA INC
34 W COULTER ST
PHILADELPHIA,PA19144 		23-2789601 501(C)(3) 27,861 0     YOUTH EDUCATION - POWER OF LOVE AND DOLLARS FOR DOERS
(27) BREVARD SCHOOLS FOUNDATION INC
2700 JUDGE FRAN JAMIESON WAY
VIERA,FL32940 		59-2895155 501(C)(3) 83,890 0     YOUTH EDUCATION - POWER OF LOVE AND DOLLARS FOR DOERS
(28) BRIGHT BEGINNINGS INC
3418 4TH ST SE
WASHINGTON,DC20032 		52-1697917 501(C)(3) 38,321 0     PROGRAM SUPPORT - POWER OF LOVE
(29) CAL POLY FOUNDATION
1 GRAND AV MUSTANG BUSINESS PARK
SAN LUIS OBISPO,CA93407 		20-4927897 501(C)(3) 10,000 0     YOUTH EDUCATION - UNIVERSITY SCHOLARSHIPS
(30) CARE UNIVERSITY
2607 TURNBERRY DR APT 2A
ELKHART,IN46202 		83-1519755 501(C)(3) 23,259 0     YOUTH EDUCATION - POWER OF LOVE, COMMUNITY IMPACT FUND, AND DOLLARS FOR DOERS
(31) CHAMPIONS4KIDS INC
2819 ROYAL AVENUE
MADISON,WI53713 		20-5779146 501(C)(3) 9,323 0     PROGRAM SUPPORT - POWER OF LOVE
(32) CHILDREN'S HOSPITAL OF PHILADELPHIA FOUNDATION
PO BOX 781352
PHILADELPHIA,PA191781352 		23-2237932 501(C)(3) 25,000 0     PROGRAM SUPPORT - POWER OF LOVE
(33) CITYSQUASH INC
PO BOX 619 FORDHAM STATION
BRONX,NY10458 		42-1535583 501(C)(3) 51,821 0     PROGRAM SUPPORT - POWER OF LOVE
(34) CIVIC LIGHT OPERA ASSOCIATION OF GREATER PITTSBURGH
130 CLO ACADEMY WAY
PITTSBURGH,PA15222 		25-6000890 501(C)(3) 26,854 0     YOUTH EDUCATION - POWER OF LOVE AND DOLLARS FOR DOERS
(35) COALITION ON TEMPORARY SHELTER
26 PETERBORO
DETROIT,MI482012722 		38-2420565 501(C)(3) 29,418 0     YOUTH HEALTH, HOUSING, AND HUNGER - POWER OF LOVE AND DOLLARS FOR DOERS
(36) COLLABORATIVE FOR CHILDREN
2200 POST OAK BLVD SUITE 1000
HOUSTON,TX77056 		76-0228065 501(C)(3) 78,949 0     YOUTH EDUCATION - POWER OF LOVE AND DOLLARS FOR DOERS
(37) COLUMBUS EARLY LEARNING CENTERS
1611 OLD LEONARD AVE
COLUMBUS,OH43219 		31-4379619 501(C)(3) 25,168 0     YOUTH EDUCATION - POWER OF LOVE AND DOLLARS FOR DOERS
(38) COMMUNITY BASED CARE OF BREVARD INC
389 COMMERCE PARKWAY SUITE 120
ROCKLEDGE,FL32955 		02-0545137 501(C)(3) 7,400 0     YOUTH EDUCATION, HEALTH, HOUSING, AND HUNGER - COMMUNITY IMPACT FUND AND DOLLARS FOR DOERS
(39) CONNECTICUT CHILDREN'S MEDICAL CENTER FOUNDATION INC
282 WASHINGTON STREET
HARTFORD,CT06106 		22-2619869 501(C)(3) 41,795 0     YOUTH HEALTH - POWER OF LOVE
(40) COURAGEOUS SAILING CENTER FOR YOUTH INC
197 8TH STREET
CHARLESTOWN,MA02129 		04-2987534 501(C)(3) 120,000 0     YOUTH EDUCATION - UNIVERSITY SCHOLARSHIPS
(41) DANIEL MURPHY SCHOLARSHIP FUND
309 W WASHINGTON ST SUITE 700
CHICAGO,IL60606 		36-3675466 501(C)(3) 86,667 0     YOUTH EDUCATION - POWER OF LOVE AND DOLLARS FOR DOERS
(42) DENVER PUBLIC SCHOOLS FOUNDATION
1860 LINCOLN ST 10TH FLOOR
DENVER,CO80203 		84-1224325 501(C)(3) 5,260 0     YOUTH EDUCATION - DOLLARS FOR DOERS
(43) DEPAUL UNIVERSITY
1 E JACKSON BLVD
CHICAGO,IL60604 		36-2167048 501(C)(3) 12,500 0     YOUTH EDUCATION - UNIVERSITY SCHOLARSHIPS
(44) DISCNY INCORPORATED
23 GAYMOR LANE
COMMACK,NY11725 		36-4738966 501(C)(3) 7,400 0     YOUTH EDUCATION AND HEALTH - COMMUNITY IMPACT FUND AND DOLLARS FOR DOERS
(45) DUBUQUE COMMUNITY Y
35 NORTH BOOTH STREET
DUBUQUE,IA52001 		42-0934471 501(C)(3) 28,758 0     YOUTH HEALTH, HOUSING, AND HUNGER - POWER OF LOVE AND DOLLARS FOR DOERS
(46) EAST LAKE FOUNDATION INC
2606 ALSTON DRIVE SE
ATLANTA,GA30317 		58-2204306 501(C)(3) 32,550 0     YOUTH EDUCATION - POWER OF LOVE AND DOLLARS FOR DOERS
(47) FAMILIES FORWARD CHARLOTTE INC
PO BOX 470436
CHARLOTTE,NC28247 		82-0790354 501(C)(3) 36,982 0     YOUTH HUNGER - POWER OF LOVE AND DOLLARS FOR DOERS
(48) FAMILY GATEWAY INC
1421 W MOCKINGBIRD LN STE C
DALLAS,TX75247 		75-2105579 501(C)(3) 38,667 0     PROGRAM SUPPORT - POWER OF LOVE
(49) FEEDING AMERICA
161 NORTH CLARK STREET SUITE 700
CHICAGO,IL60601 		36-3673599 501(C)(3) 107,337 0     YOUTH HEALTH AND HUNGER - DOLLARS FOR DOERS
(50) FOSTER LOVE INCORPORATION
7595 MAIN STREET
RALSTON,NE68127 		85-1321331 501(C)(3) 13,170 0     YOUTH HEALTH - POWER OF LOVE AND DOLLARS FOR DOERS
(51) FOUNDATION FOR STUDENTS RISING ABOVE
PO BOX 192492
SAN FRANCISCO,CA941192492 		81-0615887 501(C)(3) 72,953 0     YOUTH EDUCATION - POWER OF LOVE AND DOLLARS FOR DOERS
(52) FRIENDS OF HORATIO B HACKETT SCHOOL
2164 E CUMBERLAND ST
PHILADELPHIA,PA19125 		46-2534066 501(C)(3) 6,910 0     YOUTH EDUCATION AND HEALTH - COMMUNITY IMPACT FUND AND DOLLARS FOR DOERS
(53) FSU FOUNDATION
325 W COLLEGE AVENUE
TALLAHASSEE,FL323011403 		59-6152180 501(C)(3) 10,000 0     YOUTH EDUCATION - UNIVERSITY SCHOLARSHIPS
(54) FUSALMO USA
17241 EASTVIEW DR
CHINO HILLS,CA91709 		83-1657142 501(C)(3) 40,000 0     YOUTH EDUCATION - PROGRAM SUPPORT
(55) GENESIS WOMENS SHELTER & SUPPORT
2023 LUCAS DRIVE
DALLAS,TX75219 		87-1061849 501(C)(3) 38,667 0     PROGRAM SUPPORT - POWER OF LOVE
(56) GIRLS ON THE RUN OF NORTHWEST ILLINOIS
111 ERICK STREET SUITE 115
CRYSTAL LAKE,IL60014 		26-0294648 501(C)(3) 8,358 0     PROGRAM SUPPORT - POWER OF LOVE
(57) GIVE KIDS THE WORLD INC
210 SOUTH BASS ROAD
KISSIMMEE,FL34746 		59-2654440 501(C)(3) 29,558 0     YOUTH HEALTH - POWER OF LOVE AND DOLLARS FOR DOERS
(58) GREATER CEDAR RAPIDS COMMUNITY FOUNDATION
324 THIRD STREET SE
CEDAR RAPIDS,IA52401 		42-6053860 501(C)(3) 130,000 0     YOUTH EDUCATION - ZACH JOHNSON FOUNDATION RSM SHOT AT COLLEGE
(59) GREATER CHICAGO FOOD DEPOSITORY
4100 WEST ANN LURIE PLACE
CHICAGO,IL60632 		36-2971864 501(C)(3) 8,565 0     YOUTH HUNGER - DOLLARS FOR DOERS
(60) HABITAT FOR HUMANITY OF GREATER DAYTON
115 WEST RIVERVIEW AVENUE
DAYTON,OH45405 		31-1104456 501(C)(3) 22,628 0     YOUTH HOUSING - POWER FOR LOVE
(61) HARRY CHAPIN FOOD BANK OF SOUTHWEST FLORIDA INC
3760 FOWLER ST
FORT MYERS,FL33901 		59-2332120 501(C)(3) 5,425 0     YOUTH HUNGER - POWER OF LOVE AND DOLLARS FOR DOERS
(62) HARVARD-KENT LEADERSHIP & SCHOLARSHIP PARTNERSHIP INC
50 BUNKER HILL STREET
CHARLESTOWN,MA02129 		43-2101599 501(C)(3) 40,000 0     YOUTH EDUCATION - POWER OF LOVE
(63) HILLSBOROUGH EDUCATION FOUNDATION INC
2306 N HOWARD AVE
TAMPA,FL33607 		59-2883361 501(C)(3) 34,254 0     YOUTH EDUCATION - POWER OF LOVE AND DOLLARS FOR DOERS
(64) HOPE AT THE BRICK HOUSE INC
1431 RIPLEY STREET
DAVENPORT,IA52803 		35-2531721 501(C)(3) 62,418 0     YOUTH EDUCATION, HEALTH, AND HUNGER - POWER OF LOVE AND DOLLARS FOR DOERS
(65) HOWARD UNIVERSITY
2400 6TH ST NW
WASHINGTON,DC20059 		53-0204707 501(C)(3) 10,000 0     YOUTH EDUCATION - UNIVERSITY SCHOLARSHIPS
(66) INDIANA UNIVERSITY FOUNDATION
1275 E 10TH STREET CG3015
BLOOMINGTON,IN47405 		35-6018940 501(C)(3) 10,000 0     YOUTH EDUCATION - UNIVERSITY SCHOLARSHIPS
(67) IOWA STATE UNIVERSITY FOUNDATION
2167 UNION DRIVE 2200 GERDIN
BUSINESS BUILDING
AMES,IA500112027 		42-1143702 501(C)(3) 7,500 0     YOUTH EDUCATION - UNIVERSITY SCHOLARSHIPS
(68) JOB FOUNDATION
4600 UNIVERSITY AVENUE 1
CEDAR FALLS,IA50613 		20-3091308 501(C)(3) 14,870 0     PROGRAM SUPPORT - POWER OF LOVE
(69) JUNIOR ACHIEVEMENT
PO BOX 120478
ST PAUL,MN55112 		41-1424988 501(C)(3) 11,850 0     YOUTH EDUCATION - JA
(70) JUNIOR ACHIEVEMENT OF ALABAMA INC
216 AQUARIUS DRIVE SUITE 315
BIRMINGHAM,AL35209 		63-0340866 501(C)(3) 28,620 0     YOUTH EDUCATION - JA AND POWER OF LOVE
(71) JUNIOR ACHIEVEMENT OF CENTRAL IOWA
6100 GRAND AVENUE
DES MOINES,IA50312 		42-0759070 501(C)(3) 8,690 0     YOUTH EDUCATION - JA AND DOLLARS FOR DOERS
(72) JUNIOR ACHIEVEMENT OF CENTRAL MARYLAND
1725 TWIN SPRINGS RD
BALTIMORE,MD21227 		52-0688275 501(C)(3) 7,070 0     YOUTH EDUCATION - JA AND DOLLARS FOR DOERS
(73) JUNIOR ACHIEVEMENT OF EASTERN IOWA
324 3RD STREET SE SUITE 200
CEDAR RAPIDS,IA52401 		42-0919209 501(C)(3) 15,270 0     YOUTH EDUCATION - JA AND DOLLARS FOR DOERS
(74) JUNIOR ACHIEVEMENT OF GREAT BOSTON INC
80 CITY SQUARE
BOSTON,MA02478 		04-2127020 501(C)(3) 57,500 0     YOUTH EDUCATION - JA
(75) JUNIOR ACHIEVEMENT OF GREATER CLEVELAND
1422 EUCLID AVENUE SUITE 952
CLEVELAND,OH44115 		34-0733164 501(C)(3) 26,424 0     YOUTH EDUCATION - JA
(76) JUNIOR ACHIEVEMENT OF GREATER KANSAS CITY
2842 W 47TH AVE
KANSAS CITY,KS66103 		44-0604809 501(C)(3) 36,350 0     YOUTH EDUCATION - JA AND DOLLARS FOR DOERS
(77) JUNIOR ACHIEVEMENT OF GREATER MIAMI
2124 NE 123RD ST STE 206
NORTH MIAMI,FL33181 		59-0807486 501(C)(3) 11,320 0     YOUTH EDUCATION - JA AND DOLLARS FOR DOERS
(78) JUNIOR ACHIEVEMENT OF GREATER ST LOUIS
17339 N OUTER FORTY ROAD
CHESTERFIELD,MO63005 		43-0652112 501(C)(3) 28,048 0     YOUTH EDUCATION - JA AND DOLLARS FOR DOERS
(79) JUNIOR ACHIEVEMENT OF MIDDLE TENNESSEE
120 POWELL PLACE
NASHVILLE,TN37204 		62-0582571 501(C)(3) 11,091 0     YOUTH EDUCATION - JA AND DOLLARS FOR DOERS
(80) JUNIOR ACHIEVEMENT OF SOUTHEAST MICHIGAN INC
577 E LARNED ST
DETROIT,MI48226 		38-1348535 501(C)(3) 13,000 0     YOUTH EDUCATION - JA
(81) JUNIOR ACHIEVEMENT OF SOUTHEAST TEXAS
2925 BRIARPARK DRIVE SUITE 575
HOUSTON,TX77042 		74-1153957 501(C)(3) 70,270 0     YOUTH EDUCATION - JA AND DOLLARS FOR DOERS
(82) JUNIOR ACHIEVEMENT OF SOUTHERN CALIFORNIA
6250 FOREST LAWN DRIVE
LOS ANGELES,CA90068 		95-1799192 501(C)(3) 15,000 0     YOUTH EDUCATION - JA
(83) JUNIOR ACHIEVEMENT OF SOUTHERN NEVADA
4440 E TROPICANA AVE A
LAS VEGAS,NV89121 		88-0354481 501(C)(3) 32,006 0     YOUTH EDUCATION - JA AND DOLLARS FOR DOERS
(84) JUNIOR ACHIEVEMENT OF SOUTHWEST NEW ENGLAND
70 FARMINGTON AVENUE
HARTFORD,CT06105 		06-0665972 501(C)(3) 41,927 0     YOUTH EDUCATION - JA AND DOLLARS FOR DOERS
(85) JUNIOR ACHIEVEMENT OF THE HEARTLAND
800 12TH AVENUE
MOLINE,IL61265 		36-2684253 501(C)(3) 43,968 0     YOUTH EDUCATION - JA AND DOLLARS FOR DOERS
(86) JUNIOR ACHIEVEMENT OF WASHINGTON
1610 PERIMETER RD
AUBURN,WA98001 		91-0604913 501(C)(3) 5,500 0     YOUTH EDUCATION - JA
(87) JUNIOR ACHIEVEMENT USA
1725 TWIN SPRINGS RD
BALTIMORE,MD21227 		52-0688275 501(C)(3) 5,430 0     YOUTH EDUCATION - DOLLARS FOR DOERS
(88) JUNIOR ACHIEVEMENT-ROCKY MOUNTAIN
6500 GREENWOOD PLAZA BLVD
GREENWOOD VILLAGE,CO80111 		84-0430495 501(C)(3) 13,887 0     PROGRAM SUPPORT - POWER OF LOVE
(89) KENNESAW STATE UNIVERSITY FOUNDATION INC
3391 TOWN POINT DRIVE 4TH FLOOR MD
9101
KENNESAW,GA30144 		23-7034345 501(C)(3) 12,500 0     YOUTH EDUCATION - UNIVERSITY IMPACT FUND
(90) KIDS FIRST LAW CENTER
420 6TH ST SE STE 160
CEDAR RAPIDS,IA52401 		20-2199649 501(C)(3) 44,610 0     PROGRAM SUPPORT - POWER OF LOVE
(91) KIDS IN DISTRESS INC
819 NE 26TH ST
FT LAUDERDALE,FL33305 		59-1927289 501(C)(3) 31,864 0     YOUTH EDUCATION - POWER OF LOVE AND DOLLARS FOR DOERS
(92) KIDSGARDENINGORG INC
1978 SOUTH ROAD
BRADFORD,VT05033 		81-1103989 501(C)(3) 44,845 0     YOUTH EDUCATION, HEALTH, AND HUNGER - DOLLARS FOR DOERS
(93) LEUKEMIA & LYMPHOMA SOCIETY INC
PO BOX 22470
NEW YORK,NY100872470 		13-5644916 501(C)(3) 33,857 0     YOUTH HEALTH - POWER OF LOVE AND DOLLARS FOR DOERS
(94) LIVING THROUGH GIVING FOUNDATION
8033 SUNSET BLVD 881
LOS ANGELES,CA90046 		80-0928421 501(C)(3) 8,300 0     PROGRAM SUPPORT - DOLLARS FOR DOERS
(95) MARCH OF DIMES INC
112 TURNPIKE ROAD SUITE 300
WESTBOROUGH,MA01581 		13-1846366 501(C)(3) 21,063 0     PROGRAM SUPPORT - POWER OF LOVE
(96) MERCY HOME FOR CHILDREN INC
273 WILLOUGHBY AVENUE
BROOKLYN,NY11205 		11-1666227 501(C)(3) 21,534 0     YOUTH HEALTH, HOUSING, AND HUNGER - POWER OF LOVE AND DOLLARS FOR DOERS
(97) MIDWEST FOOD BANK
9005 N INDUSTRIAL ROAD
PEORIA,IL61615 		41-2120170 501(C)(3) 19,854 0     YOUTH HUNGER - POWER OF LOVE AND DOLLARS FOR DOERS
(98) MINNESOTA MALAYALEE ASSOCIATION
P O BOX 5501
HOPKINS,MN55343 		41-2007626 501(C)(3) 7,130 0     YOUTH EDUCATION, HEALTH, HOUSING, AND HUNGER - COMMUNITY IMPACT FUND AND DOLLARS FOR DOERS
(99) MINNIE'S FOOD PANTRY
671 18TH ST
PLANO,TX75074 		27-2363211 501(C)(3) 5,880 0     YOUTH HUNGER - DOLLARS FOR DOERS
(100) MOI INC
PO BOX 826500
PHILADELPHIA,PA191826500 		52-1285474 501(C)(3) 10,353 0     PROGRAM SUPPORT - JA
(101) NABA INC
6406 IVEY LANE SUITE 2008
GREENBELT,MD20770 		23-7097490 501(C)(3) 20,000 0     YOUTH EDUCATION - UNIVERSITY SCHOLARSHIPS
(102) NATIONAL ACADEMY FOUNDATION
169 MADISON AVE SUITE 2797
NEW YORK,NY10016 		13-3480246 501(C)(3) 30,000 0     PROGRAM SUPPORT - CDI IMPACT FUND
(103) NATIONAL ASSOCIATION OF BLACK ACCOUNTANT'S AT AUBURN UNIVERSITY
348 LOWDER HALL 405 W MAGNOLIA
AUBURN,AL36849 		87-3539102 501(C)(3) 9,000 0     PROGRAM SUPPORT - UNIVERSITY IMPACT FUND
(104) NATIONAL ASSOCIATION OF BLACK ACCOUNTANTS INC
1282 SMALLWOOD DRIVE W 118
WALDORF,MD206034732 		23-7097490 501(C)(3) 20,000 0     YOUTH EDUCATION - CDI IMPACT FUND
(105) NATIONAL MULTIPLE SCLEROSIS SOCIETY
PO BOX 91891
WASHINGTON,DC200901891 		13-5661935 501(C)(3) 10,000 0     YOUTH HEALTH - COMMUNITY IMPACT FUND
(106) NORTH CAROLINA STATE FOUNDATION INC
CAMPUS BOX 7474
RALEIGH,NC27695 		56-6049503 501(C)(3) 11,475 0     PROGRAM SUPPORT - UNIVERSITY MATCH
(107) NORTH CAROLINA STATE UNIVERSITY
HARRIS HALL CAMPUS BOX 7213
RALEIGH,NC27695 		56-6000756 501(C)(3) 5,350 0     YOUTH EDUCATION - UNIVERSITY SCHOLARSHIPS
(108) OLIVE CREST
2130 EAST FOURTH STREET SUITE 200
SANTA ANA,CA92705 		95-2877102 501(C)(3) 57,862 0     YOUTH EDUCATION, HEALTH, AND HOUSING - POWER OF LOVE AND DOLLARS FOR DOERS
(109) ONWARD NEIGHBORHOOD HOUSE
5413 W DIVERSEY AVE
CHICAGO,IL60639 		36-2167822 501(C)(3) 6,362 0     YOUTH EDUCATION - COMMUNITY IMPACT FUND
(110) PATHFINDERS MILWAUKEE INC
4200 N HOLTON ST SUITE 400
MILWAUKEE,WI53212 		39-1185304 501(C)(3) 14,087 0     YOUTH EDUCATION, HEALTH, HOUSING, AND HUNGER - POWER OF LOVE
(111) PENCIL FOUNDATION
7199 COCKRILL BEND BOULEVARD
NASHVILLE,TN37209 		58-1475675 501(C)(3) 11,766 0     YOUTH EDUCATION - POWER OF LOVE AND DOLLARS FOR DOERS
(112) PENN STATE UNIVERSITY - COLLEGE OF IST
E103 WESTGATE BUILDING
UNIVERSITY PARK,PA16802 		24-6000376 501(C)(3) 19,000 0     YOUTH EDUCATION - UNIVERSITY IMPACT FUND
(113) PHOENIX CHILDREN'S FOUNDATION
2929 E CAMELBACK ROAD SUITE 122
PHOENIX,AZ85016 		74-2421549 501(C)(3) 46,643 0     PROGRAM SUPPORT - POWER OF LOVE
(114) PINKY SWEAR FOUNDATION
5555 W 78TH STREET SUITE E
EDINA,MN55439 		56-2384527 501(C)(3) 5,570 0     YOUTH HEALTH, HOUSING, AND HUNGER - COMMUNITY IMPACT FUND AND DOLLARS FOR DOERS
(115) PROVIDENCE HOUSE INC
2050 WEST 32ND STREET
CLEVELAND,OH44113 		34-1336325 501(C)(3) 49,131 0     PROGRAM SUPPORT - POWER OF LOVE
(116) READ TO A CHILD
20 WILLIAM ST G25
WELLESLEY,MA02481 		20-3526239 501(C)(3) 7,235 0     YOUTH EDUCATION - COMMUNITY IMPACT FUND AND DOLLARS FOR DOERS
(117) RONALD MCDONALD HOUSE CHARITIES OF GREATER CINCINNATI
341 ERKENBRECHER AVENUE
CINCINNATI,OH45229 		31-0965333 501(C)(3) 28,113 0     YOUTH HEALTH - POWER OF LOVE AND DOLLARS FOR DOERS
(118) RONALD MCDONALD HOUSE CHARITIES OF SOUTHERN CALIFORNIA
4560 FOUNTAIN AVENUE
LOS ANGELES,CA90029 		95-3167869 501(C)(3) 25,551 0     PROGRAM SUPPORT - POWER OF LOVE
(119) SECOND HARVEST NORTHERN LAKES FOOD BANK
4503 AIRPARK BOULEVARD
DULUTH,MN55811 		36-3479964 501(C)(3) 18,743 0     YOUTH HUNGER - POWER OF LOVE AND DOLLARS FOR DOERS
(120) SIOUX EMPIRE UNITED WAY
1000 N WEST AVENUE SUITE 120
SIOUX FALLS,SD57104 		46-0233701 501(C)(3) 8,488 0     PROGRAM SUPPORT - POWER OF LOVE
(121) SISU YOUTH INC
2129 NW 30TH ST
OKLAHOMA CITY,OK73112 		46-5678806 501(C)(3) 12,166 0     YOUTH HOUSING - POWER FOR LOVE AND DOLLARS FOR DOERS
(122) SOFIA'S HOPE INC
10106 SW 126 STREET
MIAMI,FL33176 		46-1900752 501(C)(3) 26,700 0     YOUTH EDUCATION AND HEALTH - POWER OF LOVE AND DOLLARS FOR DOERS
(123) SPECIAL CHILDRENS CHARITIES
2 EAST 8TH STREET- 2M
CHICAGO,IL60506 		23-7026774 501(C)(3) 20,000 0     YOUTH HEALTH - COMMUNITY IMPACT FUND
(124) SPECIAL OLYMPICS ILLINOIS
820 W JACKSON SUITE 330
CHICAGO,IL60607 		36-2922811 501(C)(3) 90,702 0     YOUTH HEALTH - POWER OF LOVE AND DOLLARS FOR DOERS
(125) SPECIAL OLYMPICS MASSACHUSETTS INC
512 FOREST STREET
MARLBOROUGH,MA01752 		23-7242294 501(C)(3) 11,485 0     YOUTH HEALTH - COMMUNITY IMPACT FUND AND DOLLARS FOR DOERS
(126) ST AMBROSE UNIVERSITY
518 W LOCUST ST
DAVENPORT,IA52803 		42-0703280 501(C)(3) 17,435 0     YOUTH EDUCATION - UNIVERSITY MATCH
(127) ST JOHNS COUNTY EDUCATION FOUNDATION INC
1 CHRISTOPHER STREET
ST AUGUSTINE,FL32084 		59-3221115 501(C)(3) 23,961 0     YOUTH EDUCATION - POWER OF LOVE AND DOLLARS FOR DOERS
(128) ST JUDE CHILDREN'S RESEARCH HOSPITAL INC
501 ST JUDE PLACE
MEMPHIS,TN38105 		62-0646012 501(C)(3) 61,028 0     YOUTH HEALTH - DOLLARS FOR DOERS AND HOLIDAY CARD CONSTEST
(129) TAMPA GENERAL HOSPITAL FOUNDATION INC
1 TAMPA GENERAL HOSPITAL SUITE
E-142
TAMPA,FL33606 		23-7354477 501(C)(3) 10,000 0     YOUTH HEALTH - COMMUNITY IMPACT FUND
(130) TEMPLE UNIVERSITY
1801 LIACOURAS WALK 403
PHILADELPHIA,PA19122 		23-1365971 501(C)(3) 36,695 0     YOUTH EDUCATION - UNIVERSITY IMPACT FUND AND DOLLARS FOR DOERS
(131) THE AMERICAN NATIONAL RED CROSS
2425 PARK ROAD
CHARLOTTE,NC28203 		53-0196605 501(C)(3) 100,000 0     DISASTER RELIEF
(132) THE BOARD OF TRUSTEES OF THE UNIVERSITY OF ALABAMA
361 STADIUM DRIVE BOX 870220
CULVERHOUSE SCHOOL OF ACCOUNTANCY
TUSCALOOSA,AL354870220 		63-6001138 501(C)(3) 7,500 0     YOUTH EDUCATION - UNIVERSITY SCHOLARSHIPS
(133) THE BOYS AND GIRLS CLUBS OF BOSTON INC
15 GREEN STREET
CHARLESTOWN,MA02129 		04-2103922 501(C)(3) 25,000 0     YOUTH EDUCATION - POWER OF LOVE
(134) THE FOUNDATION FOR NC A&T STATE UNIVERSITY
1601 EAST MARKET STREET
GREENSBORO,NC27411 		23-7055330 501(C)(3) 10,000 0     YOUTH EDUCATION - UNIVERSITY SCHOLARSHIPS
(135) THE GENDERCOOL PROJECT
1954 FIRST ST 153
HIGHLAND PARK,IL60035 		82-1770892 501(C)(3) 12,090 0     YOUTH EDUCATION AND HEALTH - COMMUNITY IMPACT FUND
(136) THE ISABELLA SANTOS FOUNDATION
9935-D REA ROAD UNIT 275
CHARLOTTE,NC28277 		26-1332748 501(C)(3) 36,172 0     YOUTH HEALTH - POWER OF LOVE
(137) THE MGH INSTITUTE OF HEALTH PROFESSIONS INC
36 1ST AVE
CHARLESTOWN,MA02129 		04-2868893 501(C)(3) 178,875 0     YOUTH EDUCATION - POWER OF LOVE
(138) THE PENNSYLVANIA STATE UNIVERSITY
475 SHORTLIDGE ROAD
UNIVERSITY PARK,PA168023206 		24-6000376 501(C)(3) 10,000 0     YOUTH EDUCATION - UNIVERSITY SCHOLARSHIPS
(139) THE SALVATION ARMY
4015 STUART ANDREW BLVD
CHARLOTTE,NC28217 		58-0660607 501(C)(3) 38,737 0     YOUTH EDUCATION - POWER OF LOVE AND DOLLARS FOR DOERS
(140) THE UNIVERSITY OF CONNECTICUT FOUNDATION INC
2390 ALUMNI DR U-3206
STORRS,CT06269 		06-6070722 501(C)(3) 7,500 0     YOUTH EDUCATION - UNIVERSITY SCHOLARSHIPS
(141) THE UNIVERSITY OF GEORGIA FOUNDATION
CORRELL HALL 600 SOUTH LUMPKIN
STREET
ATHENS,GA30602 		58-6033837 501(C)(3) 15,000 0     YOUTH EDUCATION - UNIVERSITY IMPACT FUND
(142) THE UNIVERSITY OF TENNESSEE FOUNDATION INC
1525 UNIVERSITY AVENUE
KNOXVILLE,TN37921 		62-1844686 501(C)(3) 32,500 0     YOUTH EDUCATION - UNIVERSITY IMPACT FUND
(143) TOWN OF BAKERSVILLE
26 S MITCHELL AVE
BAKERSVILLE,NC28705 		56-0855837 501(C)(3) 20,595 0     DISASTER RELIEF
(144) UNITED WAY OF CENTRAL ALABAMA INC
PO BOX 320189
BIRMINGHAM,AL352320189 		63-0288846 501(C)(3) 158,341 0     YOUTH EDUCATION - POWER OF LOVE AND DOLLARS FOR DOERS
(145) UNITED WAY OF CENTRAL IOWA
1111 9TH STREET SUITE 100
DES MOINES,IA50314 		42-0680425 501(C)(3) 177,067 0     YOUTH EDUCATION - POWER OF LOVE AND DOLLARS FOR DOERS
(146) UNITED WAY OF CENTRAL MARYLAND
PO BOX 64282
BALTIMORE,MD212644282 		52-0591543 501(C)(3) 56,381 0     YOUTH EDUCATION - POWER OF LOVE
(147) UNITED WAY OF JOHNSON & WASHINGTON COUNTIES INC
1150 5TH STREET STE 290
CORALVILLE,IA52241 		42-6062055 501(C)(3) 19,580 0     YOUTH EDUCATION - POWER OF LOVE AND DOLLARS FOR DOERS
(148) UNITED WAY OF SAN ANTONIO & BEXAR COUNTY
700 S ALAMO STREET
SAN ANTONIO,TX78205 		74-1272381 501(C)(3) 37,819 0     YOUTH EDUCATION - POWER OF LOVE AND DOLLARS FOR DOERS
(149) UNITED WAY OF THE NATIONAL CAPITAL AREA
1015 15TH ST NW SUITE 1200
WASHINGTON,DC20005 		53-0234290 501(C)(3) 62,382 0     YOUTH EDUCATION - POWER OF LOVE AND DOLLARS FOR DOERS
(150) UNIVERSITY OF FLORIDA FOUNDATION
PO BOX 117150
GAINESVILLE,FL326117150 		59-0974739 501(C)(3) 12,500 0     YOUTH EDUCATION - UNIVERSITY IMPACT FUND
(151) UNIVERSITY OF ILLINOIS FOUNDATION
PO BOX 734500
CHICAGO,IL606734500 		37-6006007 501(C)(3) 32,500 0     YOUTH EDUCATION - UNIVERSITY MATCH
(152) UNIVERSITY OF MASSACHUSETTS AMHERST FOUNDATION INC
121 PRESIDENTS DRIVE
AMHERST,MA01003 		54-2084125 501(C)(3) 7,500 0     YOUTH EDUCATION - UNIVERSITY SCHOLARSHIPS
(153) UNIVERSITY OF MINNESOTA FOUNDATION
PO BOX 860266
MINNEAPOLIS,MN554860266 		41-6042488 501(C)(3) 17,500 0     YOUTH EDUCATION - UNIVERSITY SCHOLARSHIPS
(154) UNIVERSITY OF NEVADA LAS VEGAS FOUNDATION
4505 S MARYLAND PKWY BOX 456003
LAS VEGAS,NV85286 		94-2790134 501(C)(3) 10,000 0     YOUTH EDUCATION - UNIVERSITY IMPACT FUND
(155) UNIVERSITY OF WASHINGTON
FOUNDERS HALL 504 BOX 353200
SEATTLE,WA981953200 		91-6001537 501(C)(3) 44,500 0     YOUTH EDUCATION - UNIVERSITY IMPACT FUND
(156) URBAN AFFAIRS COALITION
1650 ARCH STREET SUITE 2701
PHILADELPHIA,PA19103 		23-7046393 501(C)(3) 15,000 0     YOUTH EDUCATION - UNIVERSITY IMPACT FUND
(157) UTAH FOOD BANK
3150 S 900 W
SALT LAKE CITY,UT84119 		87-0212453 501(C)(3) 5,343 0     YOUTH HUNGER - POWER OF LOVE AND DOLLARS FOR DOERS
(158) VARIETY THE CHILDRENS CHARITY
2950 POTSHOP ROAD PO BOX 609
WORCESTER,PA19490 		25-1098099 501(C)(3) 8,670 0     YOUTH EDUCATION, HEALTH, HOUSING, AND HUNGER - DOLLARS FOR DOERS
(159) VIRGINIA TECH UNIVERSITY
300 TURNER ST NW STE 4200
BLACKSBURG,VA24061 		54-6001805 501(C)(3) 10,000 0     YOUTH EDUCATION - UNIVERSITY SCHOLARSHIPS
(160) WAKE TECHNICAL COMMUNITY COLLEGE FOUNDATION INC
9101 FAYETTEVILLE ROAD
RALEIGH,NC27603 		23-7017752 501(C)(3) 62,824 0     YOUTH EDUCATION - POWER OF LOVE AND DOLLARS FOR DOERS
(161) WARREN-PRESCOTT FOUNDATION INC
50 SCHOOL STREET
CHARLESTOWN,MA02129 		20-1745447 501(C)(3) 40,000 0     YOUTH EDUCATION - POWER OF LOVE
(162) WEST IND CONNECTION
11100 E WINNER RD
INDEPENDENCE,MO64052 		83-0746871 501(C)(3) 5,705 0     YOUTH HEALTH - COMMUNITY IMPACT FUND AND DOLLARS FOR DOERS
(163) WREATHS ACROSS AMERICA
4 POINT ST PO BOX 249
COLUMBIA FALLS,ME04623 		20-8362270 501(C)(3) 23,000 0     PROGRAM SUPPORT - DOLLARS FOR DOERS
(164) YOUNG WOMEN'S RESOURCE CENTER
818 5TH AVE
DES MOINES,IA50309 		51-0186073 501(C)(3) 5,255 0     YOUTH EDUCATION AND HEALTH - COMMUNITY IMPACT FUND AND DOLLARS FOR DOERS
(165) YWCA OF GREATER LOS ANGELES
1020 S OLIVE STREET 7TH FLOOR
LOS ANGELES,CA90015 		95-1652919 501(C)(3) 25,551 0     PROGRAM SUPPORT - POWER OF LOVE
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
165
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
0
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) Rev. 1-2025

Schedule I (Form 990) Rev. 1-2025
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Number of
recipients		 (c) Amount of
cash grant		 (d) Amount of
noncash assistance		 (e) Method of valuation (book,
FMV, appraisal, other)		 (f) Description of noncash assistance
(1) FIRST GENERATION SCHOLARSHIPS 18 90,000      
(2) POWER YOUR EDUCATION SCHOLARSHIPS 20 100,000      
(3) POWER YOUR TRANSITION COMMUNITY COLLEGE SCHOLARSHIPS 36 90,000      
(4) DISASTER RELIEF 99 83,691      
(5) POWER OF INCLUSION SCHOLARSHIPS 4 20,000      
(5)
(6)
(7)
Part IV
Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.
Return Reference Explanation
PART I, LINE 2: RSM US FOUNDATION (THE FOUNDATION) REQUIRES REPORTS FROM RECIPIENT ORGANIZATIONS WITH A LEVEL OF DETAIL AND FREQUENCY COMMENSURATE WITH THE SIZE AND PURPOSE OF THE GRANT. THE BOARD OF DIRECTORS ESTABLISHES GRANT OVERSIGHT GUIDELINES THAT ARE APPLIED CONSISTENTLY ACROSS THE FOUNDATION.
Schedule I (Form 990) Rev. 1-2025



Additional Data


Software ID:  
Software Version:  


SCHEDULE M
(Form 990)

Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large image Complete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image Attach to Form 990.
Right pointing arrow large image Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
Name of the organization
RSM US FOUNDATION
 
Employer identification number

47-2248988
Part I
Types of Property
(a)
Check if applicable 		(b)
Number of contributions or items contributed 		(c)
Noncash contribution amounts reported on
Form 990, Part VIII, line 1g 		(d)
Method of determining
noncash contribution amounts
1 Art—Works of art ....        
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications ..      
5 Clothing and household
goods ....... 		     
6 Cars and other vehicles ..        
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded .        
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests .... 		       
12 Securities—Miscellaneous ..        
13 Qualified conservation
contribution—Historic
structures ..... 		       
14 Qualified conservation
contribution—Other ... 		       
15 Real estate—Residential .        
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ...        
20 Drugs and medical supplies .        
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( AUCTION ITEMS ) X 797 152,641 FMV
26 Other Right pointing arrow large image ( STUDENT SUPPLIES ) X 96 10,241 FMV
27 Other Right pointing arrow large image ( )
28 Other Right pointing arrow large image ( )
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement
29
0
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that it must hold for at least three years from the date of the initial contribution, and which isn't required to be used for exempt purposes for the entire holding period? ...................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any nonstandard contributions?
31
Yes
 
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
 
No
b
If "Yes," describe in Part II.
33
If the organization didn't report an amount in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 51227J
Schedule M (Form 990) (2024)
Schedule M (Form 990) (2024)
Page 2
Part IISupplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.
Return Reference Explanation
PART I, COLUMN (B): RSM US FOUNDATION IS REPORTING THE NUMBER OF CONTRIBUTIONS.
Schedule M (Form 990) (2024)

Additional Data


Software ID:  
Software Version:  
SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
 Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
RSM US FOUNDATION
 
Employer identification number

47-2248988
Return Reference Explanation
FORM 990, PART VI, SECTION A, LINE 2 BRIAN BECKER, DOUG OPHEIM, WENDY SANCEWICH, DONNA SCIARAPPA, CHUCK FREEMAN, RHONDA KLOSLER, ROBBIE BEYER, AND JONATHAN WATERMAN HAVE A BUSINESS RELATIONSHIP.
FORM 990, PART VI, SECTION A, LINE 6 RSM US FOUNDATION HAS ONE MEMBER, RSM US LLP, AN IOWA LIMITED LIABILITY PARTNERSHIP.
FORM 990, PART VI, SECTION A, LINE 7A RSM US FOUNDATION'S (THE FOUNDATION) MEMBER, RSM US LLP, APPOINTS AND MAY REMOVE FOUNDATION DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7B RSM US FOUNDATION'S (THE FOUNDATION), RSM US LLP, REVIEWS THE AFFAIRS OF THE FOUNDATION AND TAKES ACTION IT DEEMS APPROPRIATE IN ACCORDANCE WITH THE FOUNDATION BYLAWS. THE BYLAWS PROVIDE THAT THE FOLLOWING BOARD ACTIONS MUST BE REVIEWED AND APPROVED BY THE MEMBER: (A) AMENDMENT OR RESTATEMENT OF FOUNDATION ARTICLES OF INCORPORATION OR BYLAWS (B) MERGER, CONSOLIDATION, DISSOLUTION, OR WINDING UP OF THE FOUNDATION; AND (C) OTHER MATTERS AS MAY BE REQUIRED BY LAW TO BE SUBMITTED TO THE MEMBER, OR WHICH THE BOARD DETERMINES SHOULD BE SUBMITTED TO THE MEMBER
FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED IN DRAFT FORM BY THE FULL BOARD OF DIRECTORS. ALL QUESTIONS AND CONCERNS ARE ADDRESSED AND RESOLVED BEFORE BECOMING FINAL. THE FINAL FORM 990 IS PROVIDED TO THE FULL BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS AND DIRECTORS (INTERESTED PERSONS) ARE REQUIRED TO DISCLOSE THE EXISTENCE OF A POTENTIAL OR ACTUAL FINANCIAL INTEREST OR BUSINESS RELATIONSHIP THAT WOULD REPRESENT A CONFLICT OF INTEREST ACCORDING TO THE ORGANIZATION'S BYLAWS. RSM US FOUNDATION (THE FOUNDATION) MONITORS AND ENFORCES THIS POLICY ON A CONSISTENT BASIS. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE OR SHE SHALL LEAVE THE BOARD MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD MEETING, BUT AFTER THE PRESENTATION, HE OR SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE BOARD SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE BOARD SHALL DETERMINE WHETHER THE FOUNDATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE FOUNDATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. IF THE BOARD HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
FORM 990, PART VI, SECTION C, LINE 19 RSM US FOUNDATION MAKES ITS GOVERNING DOCUMENTS, AUDITED FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST IN THE SAME TIME AND MANNER AS OTHER DISCLOSURES REQUIRED UNDER INTERNAL REVENUE CODE SECTION 6104.
FORM 990, PART XII, LINE 2C THERE HAVE BEEN NO CHANGES TO THE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT, REVIEW, OR COMPILATION OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT OR ITS PROCESSES.
FORM 990, PART X, COLUMN (A), LINES 27 & 31: IN 2024, RSM US FOUNDATION DETERMINED THAT IT WAS MORE APPROPRIATE TO INCLUDE IN COLUMN (B) (END OF YEAR) FOR LINE 27 (NET ASSETS WITHOUT DONOR RESTRICTIONS) CERTAIN ITEMS INCLUDED IN PRIOR YEAR FORMS 990 IN LINE 31 (RETAINED EARNINGS, ENDOWMENT, ACCUMULATED INCOME, OR OTHER FUNDS), RESPECTIVELY. CONFORMING ADJUSTMENTS HAVE BEEN MADE TO THE CURRENT YEAR BEGINNING OF YEAR AMOUNTS LISTED IN COLUMN (A) OF PART X.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) (Rev. 1-2025)


Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
Open to Public Inspection
Name of the organization
RSM US FOUNDATION
 
Employer identification number

47-2248988
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity










Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No












For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No
(1) RSM US LLP

1 S WACKER DR SUITE 800
CHICAGO,IL60606
 PUBLIC ACCOUNTING IL N/A
         No     No  












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No












Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
 
No
c Gift, grant, or capital contribution from related organization(s) ............................
1c
Yes
 
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
Yes
 
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
Yes
 
o Sharing of paid employees with related organization(s) ............................
1o
 
No
p Reimbursement paid to related organization(s) for expenses ............................
1p
 
No
q Reimbursement paid by related organization(s) for expenses ............................
1q
 
No
r Other transfer of cash or property to related organization(s) ............................
1r
 
No
s Other transfer of cash or property from related organization(s) ............................
1s
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved





Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference Explanation
Schedule R (Form 990) (Rev. 1-2025)

Additional Data


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