Rotary Club of Clayton Georgia Inc

Nonprofit profile at a glance

EIN
581378188
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Clayton, GA, USA
Phone
7067826488
Rating
41
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$155,929
Expenses
$125,677
Assets
$51,087
Liabilities
$7,825

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

Leadership & pay

12 people listed

Executive titles in this filing

  • SHERYL WEBSTER (PRESIDENT)

People named in this filing

  • RAYMOND PAGANO (BD MBR)
  • LEE PENLAND (BD MBR)
  • ARA JOYCE (BD MBR)

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

Approx 300 youth and several local charities received support throught the local rotary club programs

What it reported doing in 2024

Approx 300 youth and several local charities received support throught the local rotary club programs, international service

Operating model

Revenue model
Membership-supported. 60% of the money available for current operations came from membership dues.
Distribution model
Hybrid. The nonprofit split its reported program spending across 71% for direct work, and 29% for grants.

The verdict

MIXED - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 23
  • Transparency & Controls: 73
  • Accountability: 24
  • Sustainability: 51
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 23.9%; rating input score 24
  • Program expense ratio: 29.6%; rating input score 30
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 50%; rating input score 50; 42nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: 19.4%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 0.41; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 8.3% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 0.5% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 23.9% of revenue deployed · 29.6% of spending went to programs
  • Governance: 0 of 4 board members independent · 4 of 7 filing controls reported
  • Programs: 5 filed program accomplishments · $37K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • 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 — Financial Efficiency: Mission deployment rate scored 24/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 30/100.
  • Review — Transparency & Controls: Grant itemization coverage scored 50/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • Review — Transparency & Controls: Foreign grants require schedule f did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.