The Rotary Club of Downers Grove

Nonprofit profile at a glance

EIN
362867580
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Downers Grove, IL, USA
Phone
6309602305
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$210,968
Expenses
$288,582
Assets
$638,060
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • RICHARD LAM (PRESIDENT)

People named in this filing

  • RICHARD LAM (PRESIDENT)
  • BARB WEBSTER (SECRETARY)
  • DEAN MALONE (TREASURER)

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

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

What it reported doing in 2024

International contributions - contributions to various international projects including the villages in partnership program which sponsored digging a water well, the rotary polio plus program and the paul harris fellowship program which promotes international goodwill and rotary ideals

Operating model

Revenue model
Other-operating. 67% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 61% 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 65
  • Accountability: 64
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 85.4%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 22.5%; rating input score 22; 39th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: -36.8%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 2.21; rating input score 62; 62nd 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: 33.7% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 16.4% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 12.6% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 85.4% of spending went to programs
  • Governance: 11 of 11 board members independent · 1 of 7 filing controls reported
  • Programs: 6 filed program accomplishments · $246K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 5 filing years from 2020 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 — Transparency & Controls: Grant itemization coverage scored 22/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Operating margin scored 8/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.