Rotary Foundation of Cincinnati

Nonprofit profile at a glance

EIN
310554072
IRS 990 coverage
2013–2023
Forms available
Form 990 2023
Location
Cincinnati, OH, USA
Phone
5134211080
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Men's Service Clubs

Official website

Reported finances

Revenue
$764,209
Expenses
$483,310
Assets
$7,486,875
Liabilities
$120,913

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

Leadership & pay

27 people listed

Executive titles in this filing

  • SARA PATTISON (SECRETARY & EXECUTIVE DIRECTOR)
  • JIM BROOKS (PRESIDENT)
  • BRETT LEBHAR (PRESIDENT-ELECT)

Highest reported compensation

  • SARA PATTISON (SECRETARY & EXECUTIVE DIRECTOR): $97,574 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide the leadership, funding, and resources necessary to support the diverse humanitarian efforts of the rotary club of cincinnati. The primary goal is to support children, particularly those whose future development is impaired by physical, cultural, emotional, financial and social obstacles. Also to support the civic and humanitarian needs of local and world communities where club members are actively involved.

What it reported doing in 2023

To provide funding and resources necessary to support the diverse humanitarian efforts of the rotary club of cincinnati. Its primary goal is to support children, particularly those whose future development is impaired by physical, cultural, emotional, financial and social obstacles.

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 83% 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. Fundraising costs are high for each dollar raised and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 82
  • Accountability: 98
  • Sustainability: 85
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.2%; rating input score 96
  • Program expense ratio: 81%; rating input score 81
  • Fundraising efficiency: $7.36 raised per $1 spent on fundraising; rating input score 29; 29th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.4%; rating input score 94; 25th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 65.8%; rating input score 66; 31st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 96.3%; rating input score 96; 26th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: Pass

Sustainability

  • Operating margin: 36.8%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 15.49; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: 1.8%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: 1.4% per year; rating input score 100; 26th percentile among comparable filings
  • Revenue growth: 1.2% per year; rating input score 100; 22nd percentile among comparable filings
  • Asset growth: 1% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • Where the money goes: 96.2% of revenue deployed · 81% of spending went to programs
  • Governance: 26 of 27 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $391K in reported program spending
  • Leadership: top reported pay $98K · 27 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 11 filing years from 2013 to 2023
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 5 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 — Financial Efficiency: Fundraising efficiency scored 29/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 59/100.