Rotary International Ketchum Sun Valley Rotary Club

Nonprofit profile at a glance

EIN
826024336
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Ketchum, ID, USA
Phone
2087262741
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$41,315
Expenses
$50,098
Assets
$59,855
Liabilities
$3,803

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

Leadership & pay

6 people listed

Executive titles in this filing

  • MARK WESTMAN (PRESIDENT)

People named in this filing

  • GEORGE KIRK (OFFICER)
  • KODY LAGGIS (TREASURER)
  • ALEX D NEVINS (PAST PRESIDE)

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

Provide humantiarian services and promote business leadership.

What it reported doing in 2024

Rotary is a worldwide organization of business and professional leaders that provides humanitarian service, encourages high ethical standards in all vocations, and helps build goodwill and peace in the world. Rotary club membership represents a cross-section of the communities business and professional men and women. The world's rotary clubs meet weekly and are nonpolitical, nonreligious, and open to all cultures, races, and creeds. The main objective of rotary is service - in the community, in the workplace, and throughout the world. Rotarians develop community service projects that address many of today's most critical issues, such as children at risk, poverty and hunger, the environment, illiteracy, and violence. We also support programs for youth, educational opportunities and international exchanges of students, teachers, and other professionals, and vocational and career development. The rotary motto is "service above self."

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 12% for direct work, 40% for grants, and 49% for member benefits.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 79
  • Accountability: 64
  • Sustainability: 36
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 67.7%; rating input score 68; 48th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th 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: -21.3%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 1.19; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -2.1% per year; rating input score 0; 45th percentile among comparable filings
  • Revenue growth: -7.3% per year; rating input score 0; 37th percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 26 of 26 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $50K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.