Rotary International Bellingham

Nonprofit profile at a glance

EIN
910390383
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Bellingham, WA, USA
Phone
3607345532
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$63,900
Expenses
$63,691
Assets
$137,893
Liabilities
$4,350

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

Leadership & pay

10 people listed

Executive titles in this filing

  • STEVE BAN (PRESIDENT)
  • JOHN MOFFAT (PRESIDENT EL)

Highest reported compensation

  • SANDRA LINDHOUT (EXECUTIVE SE): $24,517 total reported compensation

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

Overview

Mission

A civic league operated for the promotion of social and civic welfare it also serves as a fund-raising agent for the rotary club of bellingham foundation, a separate 501(c)3 not for profit entity.

What it reported doing in 2024

Rotary is a service club but deemed a social club by the IRS.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 88% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. 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: 38
  • Transparency & Controls: 90
  • Accountability: 69
  • Sustainability: 40
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 45.4%; rating input score 45
  • Program expense ratio: 40.1%; rating input score 40
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.3%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 2.17; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 38.5%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 7.7% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: -0.7% per year; rating input score 0; 57th percentile among comparable filings
  • Asset growth: 3.9% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 45.4% of revenue deployed · 40.1% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $26K in reported program spending
  • Leadership: top reported pay $25K · 10 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Mission deployment rate scored 45/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 40/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 56/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.