Rotary International The Rotary Club of Dayton Ohio

Nonprofit profile at a glance

EIN
310427180
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Dayton, OH, USA
Phone
9372283331
Rating
57
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$122,075
Expenses
$134,696
Assets
$61,944
Liabilities
$155

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

Leadership & pay

12 people listed

Executive titles in this filing

  • Laura Erbaugh (Executive Director)
  • Kim Bramlage (Immediate Past President)
  • Randy Domigan (President)
  • Kelly Lehman (Vice President)
  • Linda Osterfeld (President-Elect)

Highest reported compensation

  • Laura Erbaugh (Executive Director): $60,451 total reported compensation

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

Overview

Mission

The mission of Rotary International, a worldwide association of Rotary Clubs, is to provide service to others, promote high ethical standards, and advance world understanding, goodwill, and peace through its fellowship of business, professional & community leaders.

What it reported doing in 2024

To encourage and foster the ideal of service as a basis of worthy enterprise.

Operating model

Revenue model
Membership-supported. 90% of the money available for current operations came from membership dues.
Distribution model
Affiliate network. The nonprofit sent 79% of its reported program spending through affiliated organizations.

The verdict

MIXED - 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: 33
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 24
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 31.8%; rating input score 32
  • Program expense ratio: 28.2%; rating input score 28
  • Fundraising efficiency: $19.27 raised per $1 spent on fundraising; rating input score 57; 57th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -10.3%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 0.46; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 44.9%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: -12.3% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -5.6% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -0.7% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 31.8% of revenue deployed · 28.2% of spending went to programs
  • Governance: 11 of 11 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $38K in reported program spending
  • Leadership: top reported pay $60K · 12 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 15 filing years from 2009 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 32/100.
  • High — Financial Efficiency: Program expense ratio scored 28/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 57/100.
  • High — Sustainability: Operating margin scored 22/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.