Rotary Club of Lexington Inc

Nonprofit profile at a glance

EIN
046111812
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-EZ 2013
Location
Lexington, MA, USA
Phone
5086606512
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$61,490
Expenses
$61,717
Assets
$251,341
Liabilities
$0

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

Leadership & pay

10 people listed

Executive titles in this filing

  • YANIRA BURGOS (PRESIDENT)

People named in this filing

  • YANIRA BURGOS (PRESIDENT)
  • DANIEL P BUSA JR (TREASURER)
  • FRANK SMITH (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

Rotary club of lexington provides humanitarian services, encourages high ethical standards in all vocations, and helps build goodwill and peace in the world. The main objective of the rotary club is service in the community, in the workplace and thoughout the world. Rotary develops community service projects that address many of today's most critical issues, such as children at risk, poverty and hunger, the environment, illiteracy, and violence. The rotary also supports programs for youth, educational opportunities and international exchanges for students, teachers, and other professionals, and vocational and career development.

What it reported doing in 2024

Rotary club of lexington, inc. Awards scholarships annually to high school senior recipients for higher education.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 67% of its reported program spending out as grants.

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 the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 69
  • Accountability: 76
  • Sustainability: 54
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.7%; rating input score 86
  • Program expense ratio: 77.1%; rating input score 77
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 84.6%; rating input score 85; 5th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 50.6%; rating input score 51; 45th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.4%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 4.07; rating input score 46; 46th 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: -9.3% per year; rating input score 0; 30th percentile among comparable filings
  • Revenue growth: -4% per year; rating input score 0; 46th percentile among comparable filings
  • Asset growth: 1.7% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 85.7% of revenue deployed · 77.1% of spending went to programs
  • Governance: 10 of 10 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $48K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 18 of 20 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes grants
  • Filing history: 10 filing years from 2014 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Review — Transparency & Controls: Grant itemization coverage scored 51/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.