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Rockwater Foundation

  • Palo Alto, CA
  • Tax-exempt since Sept. 2013
  • EIN: 46-1537126

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Philanthropy, Voluntarism and Grantmaking Foundations / Private Grantmaking Foundations (NTEE)

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$1.01M (2023)

Expenses
$3.53M (2023)

Total Assets
$35.7M (2023)

Total Liabilities
$358k (2023)

Source: Form 990 tax filings from 2012 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$1,007,846
Expenses
$3,534,987
Net Income
-$2,527,141
Net Assets
$35,360,360
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $25,000
2.5%
Interest Revenue $0
Dividends $115,402
11.5%
Sales of Assets $867,444
86.1%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $3,404,079
96.3%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $35,718,825
Total Liabilities $358,465
Net Assets $35,360,360
Compensation
Key Employees and Officers Compensation Other
Amy Dh Wagner (President/Director) $0 $0
Jackson Hm Wagner (Secretary/Treasurer/Director) $0 $0
Benjamin Eh Wagner (Director) $0 $0
James Ch Wagner (Director) $0 $0
Wayne Os Haig (Director) $0 $0
+ View more people

Document Links

990-PF
Filed on Nov. 15, 2024

Primary tax return for a private foundation's activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$3,151,153
Expenses
$44,089,532
Net Income
-$40,938,379
Net Assets
$34,929,204
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $19,453
0.6%
Interest Revenue $0
Dividends $172,374
5.5%
Sales of Assets $2,495,326
79.2%
Other Income $464,000
14.7%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $4,483,566
10.2%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $35,263,504
Total Liabilities $334,300
Net Assets $34,929,204
Compensation
Key Employees and Officers Compensation Other
Amy Dh Wagner (President/Director) $0 $0
James Pw Wagner (Sec/Treas/Director (Thru 8/24/22)) $0 $0
Jackson Hm Wagner (Secretary/Treasurer/Director) $0 $0
Benjamin Eh Wagner (Director) $0 $0
James Ch Wagner (Director) $0 $0
Wayne Os Haig (Director) $0 $0
+ View more people

Document Links

990-PF
Filed on Nov. 15, 2023

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML
990-T

For unrelated business income from activities not substantially related to the organization's tax-exempt purpose

PDF

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$2,770,754
Expenses
$3,657,925
Net Income
-$887,171
Net Assets
$91,568,813
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $189,699
6.8%
Sales of Assets $2,581,055
93.2%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $3,148,644
86.1%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $92,366,995
Total Liabilities $798,182
Net Assets $91,568,813
Compensation
Key Employees and Officers Compensation Other
Amy Dh Wagner (President/Director) $0 $0
James Pw Wagner (Secretary/Treasurer/Director) $0 $0
Jackson Hm Wagner (Director) $0 $0
Benjamin Eh Wagner (Director) $0 $0
James Ch Wagner (Director) $0 $0
+ View more people

Document Links

990-PF
Filed on Nov. 15, 2022

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML
990-T

For unrelated business income from activities not substantially related to the organization's tax-exempt purpose

PDF

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$3,803,013
Expenses
$2,441,680
Net Income
$1,361,333
Net Assets
$74,054,412
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $216,482
5.7%
Sales of Assets $3,586,531
94.3%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $2,064,471
84.6%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $74,608,640
Total Liabilities $554,228
Net Assets $74,054,412
Compensation
Key Employees and Officers Compensation Other
Amy Dh Wagner (President/Director) $0 $0
James Pw Wagner (Secretary/Treasurer/Director) $0 $0
Jackson Hm Wagner (Director) $0 $0
Benjamin Eh Wagner (Director) $0 $0
James Ch Wagner (Director) $0 $0
+ View more people

Document Links

990-PF
Filed on Nov. 10, 2021

Primary tax return for a private foundation's activities, finances, and governance

View Filing
XML
990-T

For unrelated business income from activities not substantially related to the organization's tax-exempt purpose

PDF

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$10,280,240
Expenses
$3,334,301
Net Income
$6,945,939
Net Assets
$59,865,225
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $2,492,641
24.2%
Interest Revenue $0
Dividends $307,193
3.0%
Sales of Assets $7,404,406
72.0%
Other Income $76,000
0.7%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $3,163,871
94.9%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $60,250,903
Total Liabilities $385,678
Net Assets $59,865,225
Compensation
Key Employees and Officers Compensation Other
Amy Dh Wagner (President/Director) $0 $0
James Pw Wagner (Secretary/Treasurer/Director) $0 $0
Jackson Hm Wagner (Director) $0 $0
Benjamin Eh Wagner (Director) $0 $0
James Ch Wagner (Director) $0 $0
+ View more people

Document Links

990-PF
Filed on Nov. 6, 2020

Primary tax return for a private foundation's activities, finances, and governance

View Filing
XML
990-T

For unrelated business income from activities not substantially related to the organization's tax-exempt purpose

PDF

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$2,685,646
Expenses
$3,130,448
Net Income
-$444,802
Net Assets
$48,630,766
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $1,965,597
73.2%
Interest Revenue $0
Dividends $229,809
8.6%
Sales of Assets $490,240
18.3%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $2,885,751
92.2%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $49,186,496
Total Liabilities $555,730
Net Assets $48,630,766
Compensation
Key Employees and Officers Compensation Other
Amy Dh Wagner (President/Director) $0 $0
James Pw Wagner (Secretary/Treasurer/Director) $0 $0
Jackson Hm Wagner (Director) $0 $0
Benjamin Eh Wagner (Director) $0 $0
James Ch Wagner (Director) $0 $0
+ View more people

Document Links

990-PF
Filed on Nov. 13, 2019

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML
990-T

For unrelated business income from activities not substantially related to the organization's tax-exempt purpose

PDF

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$2,207,925
Expenses
$818,438
Net Income
$1,389,487
Net Assets
$51,282,759
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $1,986,587
90.0%
Interest Revenue $0
Dividends $170,349
7.7%
Sales of Assets $50,989
2.3%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $354,021
43.3%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $51,945,965
Total Liabilities $663,206
Net Assets $51,282,759
Compensation
Key Employees and Officers Compensation Other
James Peter Wagner (President/Director) $0 $0
Amy Haig Wagner (Secretary/Treasurer/Director) $0 $0
Jackson Wagner (Director) $0 $0
Benjamin Wagner (Director) $0 $0
+ View more people

Document Links

990-PF
Filed on Nov. 15, 2018

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML
990-T

For unrelated business income from activities not substantially related to the organization's tax-exempt purpose

PDF
PDF (2 of 2)

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$3,934,878
Expenses
$1,934,554
Net Income
$2,000,324
Net Assets
$39,733,721
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $2,500,890
63.6%
Interest Revenue $1,115
0.0%
Dividends $0
Sales of Assets $1,432,873
36.4%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $1,795,771
92.8%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $40,051,721
Total Liabilities $318,000
Net Assets $39,733,721
Compensation
Key Employees and Officers Compensation Other
James Peter Wagner (President/Director) $0 $0
Amy Haig Wagner (Sec./Treas./Dir.) $0 $0
Jackson Wagner (Director) $0 $0
Benjamin Wagner (Director) $0 $0
+ View more people

Document Links

990-PF
Filed on Nov. 15, 2017

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML
990-T

For unrelated business income from activities not substantially related to the organization's tax-exempt purpose

PDF
PDF (2 of 2)

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$645,341
Expenses
$622,100
Net Income
$23,241
Net Assets
$36,012,905
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $117,814
18.3%
Interest Revenue $1,140
0.2%
Dividends $0
Sales of Assets $526,387
81.6%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $513,415
82.5%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $36,264,905
Total Liabilities $252,000
Net Assets $36,012,905
Compensation
Key Employees and Officers Compensation Other
James Peter Wagner (President/Director) $0 $0
Amy Haig Wagner (Sec./Treas./Dir.) $0 $0
Jackson Wagner (Director) $0 $0

Document Links

990-PF
Filed on Nov. 10, 2016

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML
990-T

For unrelated business income from activities not substantially related to the organization's tax-exempt purpose

PDF

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$5,573,624
Expenses
$3,218,309
Net Income
$2,355,315
Net Assets
$32,450,382
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $2,023,913
36.3%
Interest Revenue $1,699
0.0%
Dividends $0
Sales of Assets $3,548,012
63.7%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $3,139,277
97.5%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $32,697,707
Total Liabilities $247,325
Net Assets $32,450,382
Compensation
Key Employees and Officers Compensation Other
James Peter Wagner (President/Director) $0 $0
Amy Haig Wagner (Sec./Treas./Dir.) $0 $0
Jackson Wagner (Director) $0 $0

Document Links

990-PF
Filed on Nov. 13, 2015

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$7,382,807
Expenses
$1,352,519
Net Income
$6,030,288
Net Assets
$28,851,525
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $2,177,275
29.5%
Interest Revenue $2,711
0.0%
Dividends $0
Sales of Assets $5,202,821
70.5%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $1,195,793
88.4%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $29,129,925
Total Liabilities $278,400
Net Assets $28,851,525
Compensation
Key Employees and Officers Compensation Other
James Peter Wagner (President/Director) $0 $0
Amy Haig Wagner (Sec./Treas./Dir.) $0 $0

Document Links

990-PF
Filed on Nov. 12, 2014

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$17,365,941
Expenses
$0
Net Income
$17,365,941
Net Assets
$17,473,570
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $17,365,941
100%
Interest Revenue $0
Dividends $0
Sales of Assets $0
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $0
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $17,473,570
Total Liabilities $0
Net Assets $17,473,570

Document Links

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

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For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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Nonprofit Explorer

Browse millions of annual returns filed by tax-exempt organizations with ProPublica’s Nonprofit Explorer. See details like executive compensation, revenue, expenses and more. Search for an organization or a person, or search the full text of filings.

By Andrea Suozzo, Alec Glassford, Ash Ngu and Brandon Roberts.

Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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