Luna Vista Rotary Foundation

Nonprofit profile at a glance

EIN
472585519
IRS 990-EZ coverage
2021–2024
Forms available
Form 990-EZ 2024, Form 990-N 2015
Location
Woodland, CA, USA
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Reported finances

Revenue
$2,434
Expenses
$5,550
Assets
$50,837

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

Leadership & pay

6 people listed

Executive titles in this filing

  • DAVID REED (PRESIDENT)
  • YVETTE ROY (VICE PRESIDENT)

People named in this filing

  • ROSEMARY YOSHIGAWA (TREASURER)
  • DAVID REED (PRESIDENT)
  • YVETTE ROY (VICE PRESIDENT)

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

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

Overview

Mission

Community service organization

What it reported doing in 2024

Provides grans and contributions to community service organizations to benefit the local woodland community of 65000 plus residents - helps promote and support education programs outreach programs community resource programs local food banks sports organizations and student scholarships

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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 36
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.1%; rating input score 99

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -128%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 9.16; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -7.3% per year; rating input score 0; 31st percentile among comparable filings
  • Revenue growth: -22.6% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: -4.2% per year; rating input score 0; 26th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $6K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2021 to 2024
  • 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 — Sustainability: Operating margin scored 6/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.