Rotary Club of Harrisonburg Charitable Foundation

Nonprofit profile at a glance

EIN
541651493
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-EZ 2012
Location
Harrisonburg, VA, USA
Phone
5404337369
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Private Independent Foundations

Official website

Reported finances

Revenue
$66,666
Expenses
$102,391
Assets
$835,610
Liabilities
$4,000

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

Leadership & pay

14 people listed

Executive titles in this filing

  • SHANNON PORTER (PRESIDENT)
  • ROBYN E NEUPAUER (PRESIDENT ELECT)
  • RODNEY ALDERFER (PAST PRESIDENT)

People named in this filing

  • SHANNON PORTER (PRESIDENT)
  • E JOHN ROSENBERGER III (TREASURER)
  • MICHAEL NEUPAUER (SECRETARY)

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

To support charitable and educational purposes.

What it reported doing in 2024

Monthly to quarterly service projects: our club provides small service projects to paint areas, clean up exterior property of various non-profit entities and economically disadvantaged individuals. We do approximately 8 projects per year.rotary youth leadership awards: the club sponsors up to 5 high school students to attend this weekend leadership event each year. More than 100 youth from the rotary district participate in activities that focus on leadership, team building, ethics, service, and personal development. We funded $1,500.00.well of hope: the well of hope communities in kenya provide land and build houses for widows and their children who are otherwise outcast because of community fear of AIDS. The club provides support to assist. We funded $3,000.

Operating model

Revenue model
Investment-supported. 67% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 92% of its reported program spending out as grants.

The verdict

STRONG - 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: 87
  • Transparency & Controls: 88
  • Accountability: 70
  • Sustainability: 41
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 92.6%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 25th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 94.4%; rating input score 94; 56th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • 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: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: -53.6%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 8.16; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -0.5% per year; rating input score 0; 49th percentile among comparable filings
  • Revenue growth: 1.2% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 4.7% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 92.6% of spending went to programs
  • Governance: 14 of 14 board members independent · 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $95K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 3 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: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 28/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.