Rotary International District 5390

Nonprofit profile at a glance

EIN
816012488
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-EZ 2011
Location
Polson, MT, USA
Phone
4062707826
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$251,743
Expenses
$223,412
Assets
$186,185
Liabilities
$1,406

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

Leadership & pay

6 people listed

People named in this filing

  • JAMES OATES (TREASURER)
  • KATHY SCHULTE (DISTRICT GOVERNOR NOMINEE)
  • SHAWNA SECKER (DISTRICT GOVERNOR)

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 district 5390 uses it resources to assist the Montana rotary clubs build vibrant and prosperous communities in our state and world

What it reported doing in 2024

As a liason between individual clubs and rotary international, the district provides support, disperses grants that support local philanthropic projects and educates members on the principles of rotary

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 62% of its reported program spending out as grants.

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 81
  • Accountability: 64
  • Sustainability: 53
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.1%; rating input score 59
  • Program expense ratio: 65.3%; rating input score 65
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 9th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 51.1%; rating input score 51; 43rd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 11.3%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 0.83; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -2.1% per year; rating input score 0; 23rd percentile among comparable filings
  • Revenue growth: 1.2% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: 9.1% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 59.1% of revenue deployed · 65.3% of spending went to programs
  • Governance: 5 of 5 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $146K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes major donors and grants
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Review — Transparency & Controls: Grant itemization coverage scored 51/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.