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ROCKWATER FOUNDATION

EIN 46-1537126 PALO ALTO, CA

Revenue 2024
$11,611,129
Expenses 2024
$3,373,480

As filed

Subsection
03
NTEE code
T20
Classification
1000
Street
314 LYTTON AVE

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Other organizations at this address

25 other organizations in the IRS Business Master File list the same street address. matched by us

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Amy Dh Wagner

    PRESIDENT/DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Jackson Hm Wagner

    SECRETARY/TREASURER/DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Benjamin Eh Wagner

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • James Ch Wagner

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Wayne Os Haig

    DIRECTOR (THRU 4/9/24)

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $11,611,129
    Expenses
    $3,373,480
    Contributions
    $0
    Grants paid
    $3,187,524
  • 2023
    Revenue
    $1,007,846
    Expenses
    $3,534,987
    Contributions
    $25,000
    Grants paid
    $3,318,206
  • 2022
    Revenue
    $3,151,153
    Expenses
    $44,089,532
    Contributions
    $19,453
    Grants paid
    $43,873,749

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2024 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported
  • 2023 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported
  • 2022 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported
  • 2021 · 990-PF

    Revenue
    $2,770,754
    Expenses
    $3,657,925
    Assets (EOY)
    $92,366,995
  • 2021 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported
  • 2020 · 990-PF

    Revenue
    $3,803,013
    Expenses
    $2,441,680
    Assets (EOY)
    $74,608,640
  • 2020 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported
  • 2019 · 990-PF

    Revenue
    $10,280,240
    Expenses
    $3,334,301
    Assets (EOY)
    $60,250,903
  • 2018 · 990-PF

    Revenue
    $2,685,646
    Expenses
    $3,130,448
    Assets (EOY)
    $49,186,496
  • 2017 · 990-PF

    Revenue
    $2,207,925
    Expenses
    $818,438
    Assets (EOY)
    $51,945,965

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PF.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 29 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.