Georgia Rotary Student Program

Nonprofit profile at a glance

EIN
586032415
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Savannah, GA, USA
Phone
4044056806
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Academic Exchange

Official website

Reported finances

Revenue
$1,115,930
Expenses
$1,116,673
Assets
$424,998
Liabilities
$184,713

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

Leadership & pay

6 people listed

Highest reported compensation

  • KATHERYNE FIELDS (EXECUTIVE DI): $117,287 total reported compensation

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

Overview

Mission

To promote world peace and understanding through the means of education. We offer scholarships to international students ages 18-25 to come and study at the university level in the state of Georgia for one academic year beginning in august and ending the following may. The students interact with ordinary americans and hopefully return home with a favorable impression of america, which leads to peace through mutual understanding.

What it reported doing in 2024

The organization has only one program: to promote world peace and understanding through the means of education. We offer scholarships to international students ages 18-25 to come and study at the university level in the state of Georgia for one academic year beginning in august and ending the following may. The students interact with ordinary americans and hopefully return home with a favorable impression of america, which leads to peace through mutual understanding.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 28
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.3%; rating input score 85
  • Program expense ratio: 85.2%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: Pass

Sustainability

  • Operating margin: -0.1%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 0.38; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0.43; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 10.5%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: -2.7% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: -6.9% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -34.8% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 85.3% of revenue deployed · 85.2% of spending went to programs
  • Governance: 116 of 116 board members independent · 4 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $951K in reported program spending
  • Leadership: top reported pay $117K · 6 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.