Arroyo Grande Rotary Foundation

Nonprofit profile at a glance

EIN
471079415
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Orcutt, CA, USA
Phone
8059258729
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Service Clubs

Reported finances

Revenue
$14,593
Expenses
$23,151
Assets
$76,881
Liabilities
$15,000

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • NANCY DEPUE (PRESIDENT)

People named in this filing

  • PEGGY HOOBERY (DIRECTOR)
  • STEVE COOL (DIRECTOR)
  • JACK SMITH (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The arroyo grande rotary foundation is a not-for-profit corporation whose specific purpose is to receive, manage and distribute monies, gifts in kind and other forms of support for academic, athletic and cultural programs for the community of arroyo grande.

What it reported doing in 2024

The foundation will be supported solely by voluntary contributions from rotarians and friends of the foundation who share its vision to improve the community of arroyo grande. Funds will also be raised in the following ways: mail solicitations, email solicitations, personal solicitations, foundation grant solicitations and other fundraisers, yet to be identified. Specific locations of future fundraising events are still yet to be determined. All of the organization's future activities will be conducted by the board of directors and volunteers.

Operating model

Revenue model
Other-operating. 71% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 99% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 80
  • Accountability: 12
  • Sustainability: 34
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 84.6%; rating input score 85; 5th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 89.1%; rating input score 89; 54th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -58.6%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 3.32; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -5.4% per year; rating input score 0; 37th percentile among comparable filings
  • Revenue growth: -10.6% per year; rating input score 0; 31st percentile among comparable filings
  • Asset growth: 15.9% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 4 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $23K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 11 of 13 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 27/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.