Rotary International
Nonprofit profile at a glance
- EIN
- 524066110
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Frederick, MD, USA
- Phone
- 7034093399
- Rating
- 38
- Verdict
- REVIEW
- Rating confidence
- Moderate
Reported finances
- Revenue
- $158,886
- Expenses
- $147,703
- Assets
- $134,625
- Liabilities
- $859
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
15 people listed
Executive titles in this filing
- Michael Planz (President)
- John Molesworth (Immediate Past President)
People named in this filing
- Bill Armstrong (Director)
- Chuck Austin (Secretary Emeritus)
- Horejah Bah (Director)
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
Community Service
What it reported doing in 2024
Community Foundation for Frederick County
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.
The verdict
REVIEW - 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 total spending goes to programs.
Rating breakdown
- Financial Efficiency: 11
- Transparency & Controls: 84
- Accountability: 12
- Sustainability: 51
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 12.6%; rating input score 13
- Program expense ratio: 11.3%; rating input score 11
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 87.7%; rating input score 88; 51st 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: 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: 7%; rating input score 55; 55th percentile among comparable filings
- Total-asset coverage ratio: 0.91; rating input score 38; 38th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 48; 48th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -1.3% per year; rating input score 0; 26th percentile among comparable filings
- Revenue growth: 2.7% per year; rating input score 100; 39th percentile among comparable filings
- Asset growth: 2.3% per year; rating input score 100; 35th percentile among comparable filings
Details
- Where the money goes: 12.6% of revenue deployed · 11.3% of spending went to programs
- Governance: 0 of 15 board members independent · 2 of 7 filing controls reported
- Programs: 4 filed program accomplishments · $17K in reported program spending
- Leadership: top reported pay $0 · 15 people listed
- Consistency: 34 of 35 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes grants
- Filing history: 14 filing years from 2010 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 — Financial Efficiency: Mission deployment rate scored 13/100.
- High — Financial Efficiency: Program expense ratio scored 11/100.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 4 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- Review — Sustainability: Operating margin scored 55/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 48/100.