Sturgeon Bay Rotary Club Charitable Trust

Nonprofit profile at a glance

EIN
396412894
IRS 990 coverage
2011–2018
Forms available
Form 990 2018, Form 990-EZ 2012
Location
Sturgeon Bay, WI, USA
Phone
9208542142
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Service Clubs

Reported finances

Revenue
$49,284
Expenses
$34,769
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

10 people listed

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the rotary club of sturgeon bay charitable trust is to encourage, solicit and receive tax-deductible donations. An advisory committee made up of rotarians, guided by the principle of service above self, prudently manages the trust and, with a unique knowledge of the door county community's priorities and needs, distributes grants for scholarships, projects and programs. The trust supports door county residents and organizations in the pursuit of learning and enhancement of our community's quality of life.

What it reported doing in 2018

An advisory committee made up of rotarians, guided by the principle of service above self and, with a unique knowledge of the door county community's priorities and needs, distributes grants for scholarships, projects and programs. The trust supports door county residents and organizations in the pursuit of learning and enhancement of our community's quality of life.

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 98% 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. Some filing-based governance responses are negative or unanswered and the required major-donor schedule is missing or incomplete.

Rating breakdown

  • Financial Efficiency: 93
  • Transparency & Controls: 71
  • Accountability: 70
  • Sustainability: 41
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.4%; rating input score 96
  • Program expense ratio: 89%; rating input score 89
  • Fundraising efficiency: $193.59 raised per $1 spent on fundraising; rating input score 94; 94th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 75.7%; rating input score 76; 48th percentile among comparable filings
  • Major donor itemization: No; rating input score 0
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • 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: 29.5%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 6.8%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: 5.9% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 1% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: -2.7% per year; rating input score 0; 33rd percentile among comparable filings

Details

  • Where the money goes: 96.4% of revenue deployed · 89% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $31K in reported program spending
  • Leadership: top reported pay $2K · 10 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 7 filing years from 2011 to 2018
  • 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: 4 of 6 not reported.
  • High — Transparency & Controls: Major donor itemization scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 18/100.