Rotary International Littlefield

Nonprofit profile at a glance

EIN
756030039
IRS 990 coverage
2019–2023
Forms available
Form 990 2023, Form 990-EZ 2018, Form 990-N 2017
Location
Littlefield, TX, USA
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$46,980
Expenses
$19,011
Assets
$657,221
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • SHARON KAY KING (President)
  • LORI ZINN (PRESIDENT ELECT)

People named in this filing

  • JASON HUNTER (Treasurer)
  • SHARON KAY KING (President)
  • JOHN ROLEY (Director)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The object of Rotary is to encourage and foster the ideal of service as a basis of worthy enterprise and, in particular to encourage and foster: First, the development of acquaintance as an opportunity of service; Second, high ethical standards in business and professions, the recognition of the worthiness of all useful occupations, and the dignifying by each Rotarian of his occupation as an opportunity to serve society; Third, the application of the ideal of service by each Rotarian to his personal, business and community life; and Fourth, the advancement of international understanding, goodwill, and peace through a world of fellowship of business and professional persons united in the ideal of service.

What it reported doing in 2023

The club helped facilitate scholarships for Littlefield Independent School District graduating seniors, a bicycle program for perfect attendance for Littlefield Primary and Elementary school students, and an award for readers, writers, and reasoners for students at Littlefield Elementary School. The club also helped facilitate the Adminstrative Assistant Luncheon.

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 100% 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 a large share of total spending goes to programs. 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: 61
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 84
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.7%; rating input score 58
  • Program expense ratio: 86.5%; rating input score 87
  • 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: 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: 59.5%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 34.57; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 9% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: -2.3% per year; rating input score 0; 53rd percentile among comparable filings
  • Asset growth: 5.6% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 57.7% of revenue deployed · 86.5% of spending went to programs
  • Governance: 7 of 7 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $16K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 4 filing years from 2019 to 2023
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.