Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Decorah Rotary Club Foundation
EIN 26-2922947 • 501(c)3 • Decorah, IA
Profile
Rotary club members volunteer their time and resources to help others in the decorah community and surrounding area through service projects by club members. Service to children is a major emphasis.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
52nd percentile
Higher net margin than 52% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
61st percentile
Faster asset growth than 61% of similar nonprofits.
Revenue Growth
33rd percentile
Faster revenue growth than 33% of similar nonprofits.
Balance Sheet
Assets
Down$27,583
Down $13,051 (-32%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$27,583
Down $13,051 (-32%) from 2024
Revenue
Down$50,793
Down $11,346 (-18%) from 2024
Expenses
Up$63,845
Up $9,044 (+17%) from 2024
Net Income
Down-$13,052
Down $20,390 (-278%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $27,583
- Liabilities
- -
- Net assets
- $27,583
- Revenue
- $50,793
- Expenses
- $63,845
- Net income
- -$13,052
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Feb 2, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $69,271
Mission and Program Overview
Mission
Rotary club members volunteer their time and resources to help others in the decorah community and surrounding area through service projects by club members. Service to children is a major emphasis.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| SUPPORT LOCAL COMMUNITY SERVICE PROJECTS. | $7,450 | $26,223 |
| SUPPORT LOCAL COMMUNITY SERVICE PROJECTS. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| BILL COURTNEY | Co-President | - | $0 | - | - |
| PHIL IVERSON | Co-President | - | $0 | - | - |
| KELLY REAGAN | Secretary/Tr | - | $0 | - | - |
| SHANNON DUNCAN | District Gov | - | $0 | - | - |
| BRECKA PUTNAM | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Decorah Rotary Club Foundation
- EIN
- 26-2922947
- Phone
- 5633824411
- Address
- 300 EAST WATER STREET, DECORAH, IA 52101
Signing Officer
- Name
- Kelly Reagan
- Title
- Secretary/treasurer
- Phone
- 5633824411
- Signed
- 2026-02-02
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Hacker Nelson & Co Pc
- Address
- PO BOX 507, DECORAH, IA 52101
- Preparer
- Brent V Berns
- Phone
- 5633823637
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses summer picnic 382 recruitment 135 july 4th 200 travel 363 meeting expense 2,150 district dues 3,015 licenses/permits 21 meals 20,083 high school scholarships 8,000 foundation giving 2,900 international dues 8,836 contributions - other 500 district grant expenses 5,118 bank fees 172 christmas luncheon 2,510 miscellaneous 20 total 54,405”
Form 990-ez, Part III
“Rotary club members volunteer their time and resources to help others in the decorah community and surrounding area through service projects by club members. Service to children is a major emphasis.”
Form 990-ez, Part III, Line 31
“Support local community service projects.”
Raw XML Appendix160 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5633824411 |
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| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
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| IRS990EZ/MembershipDuesAmt | 0 | 24292 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | BILL COURTNEY |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | SHANNON DUNCAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | BRECKA PUTNAM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CO-PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | CO-PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY/TR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DISTRICT GOV |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 54405 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | ROTARY CLUB MEMBERS VOLUNTEER THEIR TIME AND RESOURCES TO HELP OTHERS IN THE DECORAH COMMUNITY AND SURROUNDING AREA THROUGH SERVICE PROJECTS BY CLUB MEMBERS. SERVICE TO CHILDREN IS A MAJOR EMPHASIS. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 1990 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | SUPPORT LOCAL COMMUNITY SERVICE PROJECTS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | SUPPORT LOCAL COMMUNITY SERVICE PROJECTS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 7450 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 26223 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 18478 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 21478 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 63845 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 26223 |
| IRS990EZ/TotalRevenueAmt | 0 | 50793 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.DECORAHROTARY.ORG |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 5001 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 6791 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 8601 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 5422 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 5912 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 31727 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 22 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 22 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 21 |
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| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 68 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 64270 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 78912 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 67831 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 78714 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 29231 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 318958 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 22 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 22 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 21 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 2 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 68 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99980 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99990 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 350685 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 69271 |
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| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 35144 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 350753 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES SUMMER PICNIC 382 RECRUITMENT 135 JULY 4TH 200 TRAVEL 363 MEETING EXPENSE 2,150 DISTRICT DUES 3,015 LICENSES/PERMITS 21 MEALS 20,083 HIGH SCHOOL SCHOLARSHIPS 8,000 FOUNDATION GIVING 2,900 INTERNATIONAL DUES 8,836 CONTRIBUTIONS - OTHER 500 DISTRICT GRANT EXPENSES 5,118 BANK FEES 172 CHRISTMAS LUNCHEON 2,510 MISCELLANEOUS 20 TOTAL 54,405 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ROTARY CLUB MEMBERS VOLUNTEER THEIR TIME AND RESOURCES TO HELP OTHERS IN THE DECORAH COMMUNITY AND SURROUNDING AREA THROUGH SERVICE PROJECTS BY CLUB MEMBERS. SERVICE TO CHILDREN IS A MAJOR EMPHASIS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | SUPPORT LOCAL COMMUNITY SERVICE PROJECTS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KELLY REAGAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY/TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5633824411 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-02 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | DECORAH ROTARY CLUB FOUNDATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | DECO |
| ReturnHeader/Filer/EIN | 0 | 262922947 |
| ReturnHeader/Filer/PhoneNum | 0 | 5633824411 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 300 EAST WATER STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | DECORAH |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 52101 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 421040336 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HACKER NELSON & CO PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 507 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | DECORAH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 52101 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5633823637 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-02 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | BRENT V BERNS |
| ReturnHeader/ReturnTs | 0 | 2026-02-21T16:24:34-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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