Rotary International - Freedom

Nonprofit profile at a glance

EIN
942537188
IRS 990-EZ coverage
2023–2024
Forms available
Form 990-EZ 2024, Form 990-N 2022
Location
Freedom, CA, USA
Rating
40
Verdict
MIXED
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Reported finances

Revenue
$68,738
Expenses
$98,619
Assets
$20,666
Liabilities
$11,171

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

Leadership & pay

12 people listed

Executive titles in this filing

  • MARTHA DENNY (President)

People named in this filing

  • MARTHA DENNY (President)
  • BRENT HENDERSON (Secretary)
  • AMY LINDQUIST (Secretary)

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

Community service at the local, regional, national and international levels.

What it reported doing in 2024

The Rotary Club of Freedom provided assistance to victims of the Pajaro Floods, took a group of children camping in Yosemite, paid for a mural for a local school, donated funds towards the Holiday Lights presentation at the Santa Cruz County Fairgrounds, and made monetary donations to a local Boy Scout Troop, the Salvation Army, the Pajaro Valley School District, and to projects of Rotary International.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 12
  • Transparency & Controls: 82
  • Sustainability: 19
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 18.6%; rating input score 19
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -43.5%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 0.21; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.54; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -8.6% per year; rating input score 0; 26th percentile among comparable filings
  • Asset growth: -88.8% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 18.6% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 19/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 14/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.