Rotary International

Nonprofit profile at a glance

EIN
616054790
IRS 990-EZ coverage
2010–2024
Forms available
Form 990 2022, Form 990-EZ 2024
Location
Bowling Green, KY, USA
Rating
38
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$141,407
Expenses
$111,564
Assets
$192,283

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

Leadership & pay

8 people listed

Executive titles in this filing

  • S DUNCAN HINES (PRESIDENT)
  • KENT MCBRAYER (PAST PRESIDENT)

People named in this filing

  • S DUNCAN HINES (PRESIDENT)
  • RICK WILLIAMS (SECRETARY)
  • JAMES C LONG (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

A civic organization that promotes service to others promote integrity and advance world understanding goodwill and peace through our fellowship of business professionals and community leaders.

What it reported doing in 2024

Bowling green rotary club shoe project: working with city and county elementery school resource personel we selected five schools and provided 500 pair of shoes children that had inadequate shoes or no shoes at all.

Operating model

Revenue model
Membership-supported. 77% of the money available for current operations came from membership dues.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell 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: 2
  • Transparency & Controls: 78
  • Sustainability: 60
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 1.8%; rating input score 2
  • Program expense ratio: 2.2%; rating input score 2

Transparency & Controls

  • Consistency checks: 72.7%; rating input score 73; 0th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 21.1%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 1.72; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 2.2%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: -6.8% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 38th percentile among comparable filings
  • Asset growth: 12.4% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 1.8% of revenue deployed · 2.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $2K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 6 of 7 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 12 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 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: Mission deployment rate scored 2/100.
  • High — Financial Efficiency: Program expense ratio scored 2/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.