Boulder Rotary Club Foundation Inc
Nonprofit profile at a glance
- EIN
- 841234841
- IRS 990 coverage
- 2013–2025
- Forms available
- Form 990 2025
- Location
- Castle Rock, CO, USA
- Phone
- 3033786383
- Rating
- 62
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Public Foundations
Reported finances
- Revenue
- $215,152
- Expenses
- $184,286
- Assets
- $1,654,823
- Liabilities
- $300
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
16 people listed
Highest reported compensation
- Michael Weatherwax (CFO): $600 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To receive and maintain a fund or funds and apply the principal and income therefore, and any other property or funds of the Foundation, to such charitable, religious, scientific or educational uses and purposes as will, in the absolute and uncontrolled discretion of the Trustees of the Foundation, most effectively assist, encourage and advance the objectives, purposes and programs of the Boulder Rotary Club as expressed in its constitution; and to promote the objectives and purposes of Rotary International; and to these ends organize, establish and maintain charitable, religious, scientific and educational activities, agencies and institutions already established or to be established which, from time to time, shall seem expedient or desirable to said Trustees, provided, always, that the Foundation shall never have or exercise any objectives or purposes except such as shall in law be deemed charitable, religious, scientific or educational.
What it reported doing in 2025
Boulder Rotary Club - Augment financial support of Boulder Rotary Club ("BRC") service activities, including in particular scholarships for local high school graduates attending: (1) vocational programs within Colorado, and (2) Colorado colleges and universities, as well as opportunities for study abroad. other examples of support include: (a) literacy programs for a variety of ages - including young children (support of imagination library program for boulder-area under-privileged children) as well as adult learners (recognition of the accomplishments of adults who became literate later in life), (b) support of in-bound Rotary foreign exchange students, and (c) national and local service projects in which BRC is involved and may participate with other rotary clubs.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Grant intermediary. The nonprofit sent 100% 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 the filing does not identify recipients for some grant dollars.
Rating breakdown
- Financial Efficiency: 76
- Transparency & Controls: 67
- Accountability: 16
- Sustainability: 66
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 85%; rating input score 85
- Program expense ratio: 86.9%; rating input score 87
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 26th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 24.6%; rating input score 25; 42nd percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
- Governance controls: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 14.3%; rating input score 64; 64th percentile among comparable filings
- Total-asset coverage ratio: 8.98; rating input score 88; 88th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 53; 53rd percentile among comparable filings
- Officer compensation ratio: 0.3%; rating input score 35; 35th percentile among comparable filings
Growth
- Program expense growth: 4.6% per year; rating input score 100; 49th percentile among comparable filings
- Revenue growth: 2.6% per year; rating input score 100; 34th percentile among comparable filings
- Asset growth: 7% per year; rating input score 100; 52nd percentile among comparable filings
Details
- Where the money goes: 85% of revenue deployed · 86.9% of spending went to programs
- Governance: 0 of 15 board members independent · 3 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $160K in reported program spending
- Leadership: top reported pay $600 · 16 people listed
- Consistency: 16 of 18 current checks pass · 2 findings to review
- Schedules: 5 filed schedules · includes grants
- Filing history: 12 filing years from 2013 to 2025
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: 2 filed related-organization links
- 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 — Transparency & Controls: Grant itemization coverage scored 25/100.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- 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: Officer compensation ratio scored 35/100.
- Review — Sustainability: Liabilities to assets ratio scored 53/100.