Livingston Rotary Club

Nonprofit profile at a glance

EIN
816014746
IRS 990 coverage
2020–2023
Forms available
Form 990 2023
Location
Livingston, MT, USA
Phone
4062228926
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$8,043
Expenses
$6,186
Assets
$3,459
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

5 people listed

People named in this filing

  • STEPHANIE CUNNINGHAM (BOARD MEMBER)
  • PHIL HANCOCK (BOARD MEMBER)
  • DARYL HANSON (BOARD PRESID)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization is a local division of rotary international.

What it reported doing in 2023

The livingston rotary club works to improve conditions both internationally and at the local level. Some of the membership dues collected on the local level are remitted to the rotary international, which works to promote world peace, improved health (such as polio eradication and improving water and other sanitary conditions in developing countries), and provide scholarship opportunities. The local organization has recently completed a children's water spray park, maintains a park at the local nonprofit depot organization, sponsors an exchange student, provides free dictionaries to elementary schoolchildren in the area, and promotes business networking and fellowship through weekly meetings. Funds are raised primarily through membership dues, contributions from members, grants from other local nonprofit organizations, and two fundraising events each year. Due to declining membership, the current year is the last year of operations. Next year any remaining funds will be donated to another local 501 (c) 3 nonprofit organization and a final return will be filed for the fiscal year ended 6/30/25.

Operating model

Revenue model
Membership-supported. 69% of the money available for current operations came from membership dues.
Distribution model
Affiliate network. The nonprofit sent 79% of its reported program spending through affiliated organizations.

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: 69
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 56
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.7%; rating input score 70
  • Program expense ratio: 90.6%; rating input score 91
  • 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; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 23.1%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 0.56; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -9.9% per year; rating input score 0; 30th percentile among comparable filings
  • Revenue growth: 21.6% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: -22.6% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 69.7% of revenue deployed · 90.6% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $6K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 4 filing years from 2020 to 2023
  • Contacts: How to reach this organization
  • 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: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • High — Growth: Asset growth scored 0/100.