Westwood Village Rotary Club Foundation

Nonprofit profile at a glance

EIN
954398813
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Los Angeles, CA, USA
Phone
3102741369
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Service Clubs

Reported finances

Revenue
$60,372
Expenses
$77,075
Assets
$1,435,499
Liabilities
$35,660

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

Leadership & pay

9 people listed

Executive titles in this filing

  • STEPHEN DAY (PRESIDENT, TRUSTEE)

People named in this filing

  • STEPHEN DAY (PRESIDENT, TRUSTEE)
  • TERRENCE M WHITE (TREASURER, TRUSTEE)
  • NANCY MCCREADY (SECRETARY, TRUSTEE)

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 provide grants and services for rotary projects in youth service, community service, peace service, vocational service and international service

What it reported doing in 2024

International service grants were made to not-for-profit organizations including:- rotary international foundation global grant: turkish hempdialysis project- rotary international foundation global grant: jerusalem womens health project- rotary district 5280 foundation international humanitarian project- givat haviva educational foundation in support of international school in israel- ukraine war humanitarian relief

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: 89
  • Transparency & Controls: 77
  • Accountability: 64
  • Sustainability: 49
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.3%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 18th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 51.9%; rating input score 52; 45th 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: 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: -27.7%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 18.62; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 8.4% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: 4.7% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.3% of spending went to programs
  • Governance: 9 of 9 board members independent · 1 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $77K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 6 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: 5 of 6 not reported.
  • Review — Transparency & Controls: Grant itemization coverage scored 52/100.
  • Moderate — Sustainability: Operating margin scored 36/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.