STATE OF CALIFORNIA DEPARTMENT OF JUSTICE
RRF-1
(Rev. 09/2017)
PAGE 1 of 5
MAIL TO:
Registry of Charitable Trusts
P.O. Box 903447
Sacramento, CA 94203-4470
STREET ADDRESS:
1300 I Street
Sacramento, CA 95814
(916) 210-6400
WEBSITE ADDRESS:
www.oag.ca.gov/charities
ANNUAL REGISTRATION RENEWAL FEE REPORT
TO ATTORNEY GENERAL OF CALIFORNIA
Sections 12586 and 12587, California Government Code
11 Cal. Code Regs. sections 301-306, 309, 311, and 312
Failure to submit this report annually no later than four months and fifteen days after the end of the
organization's accounting period may result in the loss of tax exemption and the assessment of a
minimum tax of $800, plus interest, and/or fines or filing penalties. Revenue & Taxation Code section
23703; Government Code section 12586.1. IRS extensions will be honored.
(For Registry Use Only)
Name of Organization
List all DBAs and names the organization uses or has used
Address (Number and Street)
City or Town, State, and ZIP Code
Telephone Number
E-mail Address
Check if:
Change of address
Amended report
State Charity Registration Number
Corporation or Organization No.
Federal Employer ID No.
ANNUAL REGISTRATION RENEWAL FEE SCHEDULE (11 Cal. Code Regs. sections 301-307, 311, and 312)
Make Check Payable to Department of Justice
Gross Annual Revenue Fee
Less than $25,000 0
Between $25,000 and $100,000 $25
Gross Annual Revenue Fee
Between $100,001 and $250,000 $50
Between $250,001 and $1 million $75
Gross Annual Revenue Fee
Between $1,000,001 and $10 million $150
Between $10,000,001 and $50 million $225
Greater than $50 million $300
PART A - ACTIVITIES
For your most recent full accounting period (beginning ending ) list:
/ / / /
Gross Annual Revenue $
Noncash Contributions $ Total Assets $
Program Expenses $
Total Expenses $
PART B - STATEMENTS REGARDING ORGANIZATION DURING THE PERIOD OF THIS REPORT
Note: All questions must be answered. If you answer "yes" to any of the questions below, you must attach a separate page
providing an explanation and details for each "yes" response. Please review RRF-1 instructions for information required.
Yes No
1. During this reporting period, were there any contracts, loans, leases or other financial transactions between the organization and any
officer, director or trustee thereof, either directly or with an entity in which any such officer, director or trustee had any financial interest?
2. During this reporting period, was there any theft, embezzlement, diversion or misuse of the organization's charitable property or funds?
3. During this reporting period, were any organization funds used to pay any penalty, fine or judgment?
4. During this reporting period, were the services of a commercial fundraiser, fundraising counsel for charitable purposes, or commercial
coventurer used?
5. During this reporting period, did the organization receive any governmental funding?
6. During this reporting period, did the organization hold a raffle for charitable purposes?
7. Does the organization conduct a vehicle donation program?
8. Did the organization conduct an independent audit and prepare audited financial statements in accordance with
generally accepted accounting principles for this reporting period?
9. At the end of this reporting period, did the organization hold restricted net assets, while reporting negative unrestricted net assets?
I declare under penalty of perjury that I have examined this report, including accompanying documents, and to the best of my knowledge and
belief, the content is true, correct and complete, and I am authorized to sign.
Signature of Authorized Agent Printed Name Title Date
STATE OF CALIFORNIA DEPARTMENT OF JUSTICE
RRF-1
(Rev. 09/2017)
PAGE 2 of 5
Office of the Attorney General
Registry of Charitable Trusts
Privacy Notice
As Required by Civil Code § 1798.17
Collection and Use of Personal Information. The Attorney General's Registry of Charitable Trusts
(Registry), a part of the Public Rights Division, collects the information requested on this form as
authorized by the Supervision of Trustees and Fundraisers for Charitable Purposes Act (Gov. Code §
12580 et seq.) and regulations adopted pursuant to the Act (Cal. Code Regs., tit. 11, §§ 300-316). The
Registry uses the information in the administration and enforcement of the Act, including to register,
renew, or update your organization's registration or to prepare reports pursuant to the Act. The Attorney
General may also use the information for additional purposes, including in support of investigations and
law enforcement actions, providing public access to information as required by the Act (Gov. Code §§
12587, 12587.1, 12590), and making referrals to other law enforcement agencies. Any personal
information collected by state agencies is subject to the limitations in the Information Practices Act and
state policy. The Department of Justice's general privacy policy is available at www.oag.ca.gov/
privacy-policy.
Providing Personal Information. All the personal information requested in the form must be provided.
An incomplete submission may result in the Registry not accepting the form, and cause your
organization to be out of compliance with legal requirements to operate in California.
Access to Your Information. The completed form is a public filing that will be made available on the
Attorney General's website at www.oag.ca.gov/charities pursuant to the public access requirements of
the Act. You may review the records maintained by the Registry that contain your personal information,
as permitted by the Information Practices Act. See below for contact information.
Possible Disclosure of Personal Information. In order to process the applicable registration, renewal,
registration update, application, or report, we may need to share the information on this form with other
government agencies. We may also share the information to further an investigation, including an
investigation by other government or law enforcement agencies. In addition, the information is available
and searchable on the Attorney General's website.
The information provided may also be disclosed in the following circumstances:
· With other persons or agencies where necessary to perform their legal duties, and their use of
your information is compatible and complies with state law, such as for investigations or for
licensing, certification, or regulatory purposes;
· To another government agency consistent with state or federal law.
Contact Information. For questions about this notice or access to your records, contact the Registrar of
Charitable Trusts, 1300 I Street, Sacramento, CA 95814 at rct@doj.ca.gov
or (916) 210-6400.
RRF-1 Instructions
(Rev. 09/2017)
STATE OF CALIFORNIA DEPARTMENT OF JUSTICE
Page 3 of 5
MAIL TO:
Registry of Charitable Trusts
P.O. Box 903447
Sacramento, CA 94203-4470
(916) 210-6400
WEBSITE ADDRESS:
www.oag.ca.gov/charities
INSTRUCTION FOR FILING
ANNUAL REGISTRATION RENEWAL FEE REPORT
TO ATTORNEY GENERAL OF CALIFORNIA
Section 12586 and 12587, California Government Code
11 Cal. Code Regs. section 301-306, 309, 311 and 312
(FORM RRF-1)
The purpose of the Annual Registration Renewal Fee Report (Form RRF-1) is to assist the Attorney General's Office with early
detection of charity fiscal mismanagement and unlawful diversion of charitable assets.
WHO MUST FILE A FORM RRF-1?
Every charitable nonprofit corporation, unincorporated
association or trustee holding assets for charitable purposes
that is required to register with the Attorney General's Office is
also required to annually file Form RRF-1, even if the
corporation does not file Form 990s annually or is on extended
reporting with the Internal Revenue Service. Only those
charitable entities and trustees required by law to register with
the Attorney General are required to file Form RRF-1. Entities
exempt from the filing requirement include:
(1) a government agency,
(2) a religious corporation sole,
(3) a cemetery corporation regulated under Chapter
12 of Division 3 of the Business and Professions Code,
(4) a political committee defined in Section 82013 of the
California Government Code which is required to and
which does file with the Secretary of State any statement
pursuant to the provisions of Article 2 (commencing with
Section 84200) of Chapter 4 of Title 9,
(5) a charitable corporation organized and operated primarily
as a religious organization, educational institution or
hospital,
(6) a health care service plan that is licensed pursuant to
Section 1349 of the Health and Safety Code and reports
annually to the Department of Managed Health Care,
(7) corporate trustees which are subject to the jurisdiction of
the Commissioner of Financial Institutions of the State of
California or to the Comptroller of Currency of the United
States. However, for testamentary trusts, such trustees
should file a copy of a complete annual financial
summary which is prepared in the ordinary course of
business. See Probate Code sections 16060-16063.
WHAT TO FILE
ALL REGISTRANTS, regardless of the amount of total
revenue, must file Form RRF-1 with the Attorney General's
Registry of Charitable Trusts no later than four months and
fifteen days after the organization's accounting period ends
(May 15 for calendar year filers).
A copy of IRS Form 990, 990-PF, 990-EZ, or 1120 as filed
with IRS, together with all attachments and schedules, must
be filed with the Attorney General's Registry of Charitable
Trusts, together with Form RRF-1. Organizations whose
revenue falls below the threshold for filing IRS Form 990-EZ
shall file Form RRF-1 with the Registry, together with a
treasurer's report (CT-TR-1) sufficient to identify and account
for revenue, assets and disbursements. [See instructions for
Form CT-TR-1.]
EXTENSIONS FOR FILING
Extensions of time for filing Form RRF-1 will be allowed if an
organization has received an extension from the Internal
Revenue Service for filing the IRS Form 990, 990-PF, 990-
EZ, or 1120. An organization shall file both forms (RRF-1 and
IRS Form 990, 990-PF, 990-EZ, or 1120) with the Registry of
Charitable Trusts at the same time, together with (1) the
applicable renewal fee; and (2) a copy of all requests to IRS
for an extension and, where approval of the extension is not
automatic, a copy of each approved extension request. IT IS
NOT NECESSARY TO SEND A COPY OF THE EXTENSION
REQUEST PRIOR TO FILING THE REPORT.
ANNUAL REGISTRATION RENEWAL FEE
All registrants must include with Form RRF-1 the appropriate
registration renewal fee based on the registrant's gross annual
revenue (reported as total revenue on Form 990, 990-PF, or
990-EZ) for the preceding fiscal year, as follows:
Gross Annual Revenue Fee
Less than $25,000 0
Between $25,000 and $100,000 $25
Between $100,001 and $250,000 $50
Between $250,001 and $1 million $75
Between $1,000,001 and $10 million $150
Between $10,000,001 and $50 million $225
Greater than $50 million $300
NOTE: A REGISTRATION FEE IS NOT DUE WITH AN
AMENDED REPORT FOR ANY REPORT PERIOD IN
WHICH A FEE HAS ALREADY BEEN PAID UNLESS AN
AMENDED REPORT CHANGES THE AMOUNT OF THE
FEE DUE.
RRF-1 Instructions
(Rev. 09/2017)
STATE OF CALIFORNIA DEPARTMENT OF JUSTICE
Page 4 of 5
STATE CHARITY REGISTRATION NUMBER
The State Charity Registration Number is the Charitable Trust
(CT) number assigned to an organization by the Registry of
Charitable Trusts at the time of registration. If you do not know
the organization's State Charity Registration Number, you
may look it up using the Registry Search feature on the
Attorney General's website at www.oag.ca.gov/charities. If
you are unable to locate the State Charity Registration
Number, leave that line blank and Registry staff will insert the
number when it is received in the Registry of Charitable
Trusts.
OTHER IDENTIFICATION NUMBERS
The corporation number is a seven-digit number assigned by
the Office of the Secretary of State and is stamped on the
organization's articles of incorporation.
The organization number is a seven-digit number assigned by
the Franchise Tax Board for non-corporate entities.
The Federal Employer Identification Number is a nine-digit
number assigned by the Internal Revenue Service.
The following will assist you in responding to the questions on
Form RRF-1:
PART A
Provide the beginning and ending dates of the most recent full
accounting period (Month/Day/Year). An accounting period
may be by calendar year (ex: 01/01/2016-12/31/2016) or by
fiscal year (ex: 07/01/2016-06/30/2017).
For each amount, report only whole dollars without rounding
(e.g., $100.99 should be reported as $100).
Gross Annual Revenue - is the amount earned and received
during the current year and it includes all contributions, gifts,
grants, investment income, membership dues, program
service revenues and other revenue. For charities reporting
to the IRS it is the amount reported as total revenue on IRS
Form 990, Part 1, line 12; IRS Form 990-EZ, Part 1, line 9;
IRS Form 990-PF, Part 1, line 12.
Noncash Contributions - Are noncash donations made to a
charity. Common examples are donations of food, clothing,
equipment, pharmaceutical and medical supplies. Noncash
contributions exclude contributions made by cash, check,
electronic funds transfer, debit card, credit card, or payroll
deduction. For charities reporting to the IRS it is the amount
reported to the IRS Form 990, Part VIII, line 1g.
Total Assets - Are resources owned by the charity which have
current or future economic value that can be measured. For
charities reporting to the IRS it is the amount reported in IRS
Form 990, Part X, line 16, column (B); IRS Form 990-EZ, Part
II, line 25, column (B); and IRS Form 990-PF, Part II, line 16,
column (B).
Program Expenses - Are expenses incurred by the
organization to further its exempt purposes. For charities
reporting to the IRS it is the amount reported in IRS Form 990,
Part IX, line 25, column (B); IRS Form 990-EZ, Part III, line
32; and IRS Form 990-PF, Part 1, line 24. If you are not
required to file Form 990, 990-EZ, nor 990-PF with the IRS
because total annual revenue was under $50,000, and are
instead filing the required Form CT-TR-1, leave Program
Expense blank.
Total Expenses - Are all expenses paid or incurred by the
organization including program expenses, fundraising
expenses, employee salary & wages, accounting,
depreciation, management and administrative expenses. For
charities reporting to the IRS it is the amount reported in IRS
Form 990, Part IX, line 25, column (A); IRS Form 990-EZ, Part
1, line 17; and IRS Form 990-PF, Part 1, line 26.
PART B
PART B, QUESTION #1
If “yes,” provide the following information on the attachment:
1) Full name of the director, trustee, or officer involved and
position with the organization.
2) Nature of the transaction, e.g., loan to director, contract
with officer's business, etc.
3) Attach a copy of the board of directors' meeting minutes
authorizing the transaction.
4) Include, if applicable, the date of transaction; purpose of
transaction; amount of the loan or contract; interest
rates; repayment terms; balance due; type of collateral
provided; copy of contract, loan or other agreement;
amount paid to director, trustee, or officer for the period;
evidence of other bids received related to the
transaction.
PART B, QUESTION #2
If “yes,” provide the following information on the attachment:
1) Nature, date, amount of loss, and parties involved.
2) Description of the steps the organization took to recover
the loss. Attach a copy of any police and/or insurance
report.
3) Description of the procedures the organization
implemented to prevent a recurrence of the situation.
RRF-1 Instructions
(Rev. 09/2017)
STATE OF CALIFORNIA DEPARTMENT OF JUSTICE
Page 5 of 5
PART B, QUESTION #3
If “yes,” provide the following information on the
attachment:
1) Description of the fine, penalty, or judgment and the
circumstances that resulted in the payment, together
with the name and title of the person(s) responsible and
why the payment was made with the organization's
funds.
2) Name of the organization or government agency
that issued the fine, penalty or judgment, the
amount and date of payment.
3) Copies of all communications with any governmental
agency regarding the fine, penalty, or judgment.
4) Description of procedures the organization
implemented to prevent a reoccurrence of the fine,
penalty, or judgment.
PART B, QUESTION #4
If “yes,” provide an attachment listing the name, mailing
address, telephone number, and e-mail address of each
commercial fundraiser, fundraising counsel, or commercial
coventurer.
PART B. QUESTION #5
If “yes,” provide an attachment listing the name of each
funding source, the name of the agency, mailing address,
contact person, and telephone number. Do not submit IRS
Schedule B as a response to this question. The required
attachment must be made available for public viewing.
PART B, QUESTION #6
If “yes,” provide an attachment listing the date of each raffle.
PART B, QUESTION #7
If “yes,” provide an attachment describing whether the
vehicle donation program is operated by the charity or a
commercial fundraiser, together with the name, mailing
address, telephone number and e-mail address for each
commercial fundraiser.
PART B, QUESTION #8
If you received over $2 million in total revenue, as reported
on IRS Form 990, 990-PF or 990-EZ, audited financial
statements using generally accepted accounting principles
are required. Audit must be conducted by independent
certified public accountant in conformity with generally
accepted auditing standards. You may deduct from total
revenue grants and contracts for services with governmental
entities for which the governmental entity requires an
accounting of how grant funds were spent (to the issuing
government entity).
PART B, QUESTION #9
"Restricted assets" are assets the charity holds that may be
used only for a specific purpose. The restriction may come
from the governing documents, a condition imposed by the
donor, or the solicitation that led to the donation. Examples
of restrictions are endowment funds, building funds, gifts for
specific purposes, and fiscally-sponsored projects. For
organizations filing the IRS Form 990, refer to the Balance
Sheet. If the line reporting unrestricted net assets is a
negative number, and either or both of the lines reporting
temporarily restricted or permanently restricted net assets
are positive number(s), answer "yes."
If “yes,” provide the following information on the attachment:
1) A written statement confirming that all restricted funds
were used consistent with their restricted purpose, and
explaining why unrestricted net assets were negative
at the end of the reporting period, and
2) Proof of directors' and officers' liability insurance
coverage. Please include a cover note stating
"confidential" when submitting the proof of insurance.
SIGNATURE
A signature of an authorized agent is required. An
authorized agent may be the president or chief
executive officer, treasurer or chief financial officer of a
public benefit corporation; or a trustee if the
organization is a trust; or other authorized agent of the
organization. Signatures do not need to be original
inked signature. Copies or electronic signatures are
acceptable.