Salem Rotary Foundation

Nonprofit profile at a glance

EIN
237060946
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Salem, OR, USA
Phone
5035805597
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$351,890
Expenses
$137,489
Assets
$2,196,789
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • JILL MUNGER (PRESIDENT)

People named in this filing

  • DOUG PARHAM (DIRECTOR)
  • TIM NISSEN (SECRETARY/TREASURER)
  • JENN COLUMBUS (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Foster, develop, promote and encourage the health, education and general welfare of primarily young people, primarily in the city of salem, Oregon and its environs.

What it reported doing in 2024

Grants to ten local nonprofits benefiting youth ($33,700), eight grants for literacy programs ($15,000), one community college scholarship grant($3,000), seven world community service grants ($12,500), donation to rotary international ($5,000), fees to support three leadership program participants ($3,600), fees to support inbound and outbound exchange students ($2,900), donation to aid California wildfire victims thru shelterbox ($3,000), and miscellaneous donations ($1,293).

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 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 71
  • Accountability: 88
  • Sustainability: 89
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.6%; rating input score 66
  • Program expense ratio: 90.4%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 2nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 47.9%; rating input score 48; 41st 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: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 60.9%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 15.98; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th 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 100; 40th percentile among comparable filings
  • Revenue growth: -5.6% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 4.2% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: 65.6% of revenue deployed · 90.4% of spending went to programs
  • Governance: 7 of 7 board members independent · 5 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $124K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 14 of 16 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 8 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 4 filed related-organization links
  • 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 — Transparency & Controls: Grant itemization coverage scored 48/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.