West Omaha Rotary Foundation

Nonprofit profile at a glance

EIN
363747862
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-EZ 2015
Location
Omaha, NE, USA
Phone
4025786683
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$47,246
Expenses
$59,665
Assets
$825,002
Liabilities
$56,000

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

Leadership & pay

9 people listed

Executive titles in this filing

  • SUSAN THOMAS (PRESIDENT)
  • BRETT WAWERS (VICE PRESIDENT)

People named in this filing

  • SUSAN THOMAS (PRESIDENT)
  • BRETT WAWERS (VICE PRESIDENT)
  • ANNE FUHRMAN (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 perpetually promote charitable giving and to provide financial support for charitable projects, including those that are endorsed by the rotary club of omaha-west or west omaha rotary foundation.

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. Some filing-based governance responses are negative or unanswered and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 75
  • Accountability: 70
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 64.9%; rating input score 65
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 43.1%; rating input score 43; 44th 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; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -26.3%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 13.83; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 10.3% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 7.7% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 6.5% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 64.9% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $39K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Transparency & Controls: Grant itemization coverage scored 43/100.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.