Civic Intelligence

Eureka 1923 Public Benefit Corporat

EIN 27-1339423 • 501(c)3 • Eureka, CA

Profile

The main objective of rotary is service in the community, in the workplace, and throughout the world. Rotarians develop community service projects that address many of todays most critical issues, such as children at risk, poverty and hunger, the environment, illiteracy, and violence. They also support programs for youth, educational opportunities and international exchanges for students, teachers, and other professionals, and vocational and career development. We provide help and grants for the benefit of other organizations, community groups and individuals. We strive to make a positive, lasting change in our local communities and elsewhere in the world. Our guiding principles are service, fellowship, diversity, integrity and leadership. We believe we have a shared responsibility to take action on our world's most persistent issues. Our 35,000+ clubs work together to promote peace; fight disease; provide clean water, sanitation and hygiene; save mothers and children; support educatio

PO Box 65Eureka, CA 95502

www.rotary1.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

82nd percentile

0.18x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

88th percentile

0.25x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

67th percentile

13%

Higher net margin than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

67th percentile

8.8%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

37th percentile

-16%

Faster revenue growth than 37% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$73,787

Up $5,994 (+8.8%) from 2024

Liabilities

Down

$13,496

Down $1,072 (-7.4%) from 2024

Net Assets

Up

$60,291

Up $7,066 (+13%) from 2024

Revenue

Down

$53,752

Down $9,972 (-16%) from 2024

Expenses

Down

$46,686

Down $30,706 (-40%) from 2024

Net Income

Up

$7,066

Up $20,734 (+152%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$50K$0Assets 2013: $38,717Liabilities 2013: $4,860Net Assets 2013: $33,8572013Assets 2014: $51,258Liabilities 2014: $11,205Net Assets 2014: $40,0532014Assets 2015: $82,688Liabilities 2015: $14,042Net Assets 2015: $68,6462015Assets 2016: $91,747Liabilities 2016: $250Net Assets 2016: $91,4972016Assets 2017: $98,693Liabilities 2017: $14,647Net Assets 2017: $84,0462017Assets 2018: $80,523Liabilities 2018: $0Net Assets 2018: $80,5232018Assets 2019: $84,424Liabilities 2019: $900Net Assets 2019: $83,5242019Assets 2020: $79,275Liabilities 2020: $3,550Net Assets 2020: $75,7252020Assets 2021: $90,507Liabilities 2021: $0Net Assets 2021: $90,5072021Assets 2022: $78,475Liabilities 2022: $0Net Assets 2022: $78,4752022Assets 2023: $70,325Liabilities 2023: $270Net Assets 2023: $70,0552023Assets 2024: $67,793Liabilities 2024: $14,568Net Assets 2024: $53,2252024Assets 2025: $73,787Liabilities 2025: $13,496Net Assets 2025: $60,2912025

Highlighted filing

2025

Assets$73,787
Liabilities$13,496
Net Assets$60,291

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100KExpenses 2013: $93,3322013Revenue 2014: $196,684Expenses 2014: $190,488Net Income 2014: $6,1962014Revenue 2015: $177,259Expenses 2015: $148,666Net Income 2015: $28,5932015Revenue 2016: $106,145Expenses 2016: $83,294Net Income 2016: $22,8512016Revenue 2017: $78,255Expenses 2017: $85,706Net Income 2017: -$7,4512017Revenue 2018: $56,832Expenses 2018: $60,355Net Income 2018: -$3,5232018Revenue 2019: $95,881Expenses 2019: $74,698Net Income 2019: $21,1832019Revenue 2020: $51,144Expenses 2020: $58,343Net Income 2020: -$7,1992020Revenue 2021: $46,128Expenses 2021: $31,446Net Income 2021: $14,6822021Revenue 2022: $31,416Expenses 2022: $45,291Net Income 2022: -$13,8752022Revenue 2023: $39,613Expenses 2023: $46,418Net Income 2023: -$6,8052023Revenue 2024: $63,724Expenses 2024: $77,392Net Income 2024: -$13,6682024Revenue 2025: $53,752Expenses 2025: $46,686Net Income 2025: $7,0662025

Highlighted filing

2025

Revenue$53,752
Expenses$46,686
Net Income$7,066

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 3, 2025
Return Version
2024v5.0
Gross Receipts
$53,752
Mission and Program Overview

Mission

The main objective of rotary is service in the community, in the workplace, and throughout the world. Rotarians develop community service projects that address many of todays most critical issues, such as children at risk, poverty and hunger, the environment, illiteracy, and violence. They also support programs for youth, educational opportunities and international exchanges for students, teachers, and other professionals, and vocational and career development. We provide help and grants for the benefit of other organizations, community groups and individuals. We strive to make a positive, lasting change in our local communities and elsewhere in the world. Our guiding principles are service, fellowship, diversity, integrity and leadership. We believe we have a shared responsibility to take action on our world's most persistent issues. Our 35,000+ clubs work together to promote peace; fight disease; provide clean water, sanitation and hygiene; save mothers and children; support educatio

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$65,144$73,787▲ $8,643
Accounts Receivable$2,649--
Total Assets$67,793$73,787▲ $5,994
Liabilities
Accounts Payable and Accrued Expenses$14,568$13,496▼ $1,072
Total Liabilities$14,568$13,496▼ $1,072
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$49,406$60,291▲ $10,885
Net Assets With Donor Restrictions$3,819--
Total Net Assets Fund Balance$53,225$60,291▲ $7,066
Total Liabilities and Net Assets / Fund Balance$67,793$73,787▲ $5,994
Compensation and Service Providers

Board Members and Trustees

NameTitle
Thavisak Lucky SyphantongPresident 24
Dale WarmuthPresident 25
Elizabeth LinkPresident El
Christine TysonDirector
Frank NelsonDirector
Kandis KelseyDirector
Katherine WitthausDirector
Matthew OwenDirector
Mindy SehonDirector
Neal CarnamDirector
Scott ThompsonDirector
Nancy DeanSecretary
Steven LaffertyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$45,258
Program Service Revenue
$2,319
Investment Income
$6,175
Other Revenue
$0
All Other Contributions
$5,563
Change in Net Assets
$7,066
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$46,686
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$10,514--$10,514
Conferences and Meetings$9,493--$9,493
Other Expenses$2,616--$2,616
Fees for Services Accounting-$1,745-$1,745
Fees for Services Management-$870-$870
Office Expenses-$306-$306
Total Functional Expenses$43,765$2,921$0$46,686
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The rotary club of eureka is comprised of members who pay annual membership dues. Eureka 1923 public benefit corporation is the charitable foundation associated with the rotary club of eureka.

Form 990, Page 6, Part VI, Line 7A

The officers and members of the board of directors are elected by the membership.

Form 990, Page 6, Part VI, Line 7B

Items which the membership votes upon include the selection of its officers and members of its board of directors and any amendments of its bylaws.

Form 990, Page 6, Part VI, Line 11B

Form 990 is provided to the board of directors for their review prior to it being filed. Either the board president, board secretary or board treasurer signs the tax return once it is approved for filing.

Form 990, Page 6, Part VI, Line 15A

The board of directors reviews and approves compensation of its employees and independent contractors used, where applicable. There currently are no employees. The board secretary and treasurer receive a stipend for services rendered. No other officer or member of the board of directors or any of its committees is compensated for their services.

Form 990, Page 6, Part VI, Line 15B

The board of directors reviews and approves compensation of its employees and independent contractors used, where applicable. There currently are no employees. The board secretary and treasurer receive a stipend for services rendered. No other officer or member of the board of directors or any of its committees is compensated for their services.

Form 990, Page 6, Part VI, Line 19

The governing documents are available through the website of the rotary club of eureka, a related entity.

Filing and Contact Details

Filer

Filer Name
Eureka 1923 Public Benefit Corporat
EIN
27-1339423
Phone
7074411111
Address
PO BOX 65, EUREKA, CA 95502

Signing Officer

Name
Steven Lafferty
Title
Treasurer
Phone
7074411111
Signed
2025-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dale Warmuth
Formed
2010
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
50

Preparer

Firm
Cunningham Malone & Morton
Address
710 E STREET SUITE 100, EUREKA, CA 95501
Preparer
Keith N Crossley CPA
Phone
7074411111
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The main objective of rotary is service in the community, in the workplace, and throughout the world. Rotarians develop community service projects that address many of todays most critical issues, such as children at risk, poverty and hunger, the environment, illiteracy, and violence. They also support programs for youth, educational opportunities and international exchanges for students, teachers, and other professionals, and vocational and career development. We provide help and grants for the benefit of other organizations, community groups and individuals. We strive to make a positive, lasting change in our local communities and elsewhere in the world. Our guiding principles are service, fellowship, diversity, integrity and leadership. We believe we have a shared responsibility to take action on our world's most persistent issues. Our 35,000+ clubs work together to promote peace; fight disease; provide clean water, sanitation and hygiene; save mothers and children; support education; and grow local economies.

Form 990, Page 1, Part I, Line 6

Many members of the rotary club of eureka volunteer their time and some members of their families, co-workers, business associates and friends also volunteer their time. Eureka 1923 public benefit corporation is the charitable foundation associated with the rotary club of eureka.

Form 990, Page 2, Part III, Line 4D

We provide numerous grants made for the benefit of other charitable organizations, community groups and foreign exchange students. We provide related education and assist with community awarenesss efforts.

Form 990, Part IX, Line 24E

Dictionary/literacy proj 2,367 0 0 spangler/howard sci fair 1,708 0 0 raffle expense 1,259 0 0 coast guard dinner 1,239 0 0 project of the year 1,071 0 0 backpack for kids 1,000 0 0 miscellaneous (bal) 870 0 0 interact 500 0 0 international service 500 0 0 total 10,514 0 0

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IRS990/MissionDesc0THE MAIN OBJECTIVE OF ROTARY IS SERVICE IN THE COMMUNITY, IN THE WORKPLACE, AND THROUGHOUT THE WORLD. ROTARIANS DEVELOP COMMUNITY SERVICE PROJECTS THAT ADDRESS MANY OF TODAYS MOST CRITICAL ISSUES, SUCH AS CHILDREN AT RISK, POVERTY AND HUNGER, THE ENVIRONMENT, ILLITERACY, AND VIOLENCE. THEY ALSO SUPPORT PROGRAMS FOR YOUTH, EDUCATIONAL OPPORTUNITIES AND INTERNATIONAL EXCHANGES FOR STUDENTS, TEACHERS, AND OTHER PROFESSIONALS, AND VOCATIONAL AND CAREER DEVELOPMENT. WE PROVIDE HELP AND GRANTS FOR THE BENEFIT OF OTHER ORGANIZATIONS, COMMUNITY GROUPS AND INDIVIDUALS. WE STRIVE TO MAKE A POSITIVE, LASTING CHANGE IN OUR LOCAL COMMUNITIES AND ELSEWHERE IN THE WORLD. OUR GUIDING PRINCIPLES ARE SERVICE, FELLOWSHIP, DIVERSITY, INTEGRITY AND LEADERSHIP. WE BELIEVE WE HAVE A SHARED RESPONSIBILITY TO TAKE ACTION ON OUR WORLD'S MOST PERSISTENT ISSUES. OUR 35,000+ CLUBS WORK TOGETHER TO PROMOTE PEACE; FIGHT DISEASE; PROVIDE CLEAN WATER, SANITATION AND HYGIENE; SAVE MOTHERS AND CHILDREN; SUPPORT EDUCATIO
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0WE PROVIDE NUMEROUS GRANTS MADE FOR THE BENEFIT OF OTHER CHARITABLE ORGANIZATIONS, COMMUNITY GROUPS AND FOREIGN EXCHANGE STUDENTS. WE PROVIDE RELATED EDUCATION AND ASSIST WITH COMMUNITY AWARENESSS EFFORTS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MAIN OBJECTIVE OF ROTARY IS SERVICE IN THE COMMUNITY, IN THE WORKPLACE, AND THROUGHOUT THE WORLD. ROTARIANS DEVELOP COMMUNITY SERVICE PROJECTS THAT ADDRESS MANY OF TODAYS MOST CRITICAL ISSUES, SUCH AS CHILDREN AT RISK, POVERTY AND HUNGER, THE ENVIRONMENT, ILLITERACY, AND VIOLENCE. THEY ALSO SUPPORT PROGRAMS FOR YOUTH, EDUCATIONAL OPPORTUNITIES AND INTERNATIONAL EXCHANGES FOR STUDENTS, TEACHERS, AND OTHER PROFESSIONALS, AND VOCATIONAL AND CAREER DEVELOPMENT. WE PROVIDE HELP AND GRANTS FOR THE BENEFIT OF OTHER ORGANIZATIONS, COMMUNITY GROUPS AND INDIVIDUALS. WE STRIVE TO MAKE A POSITIVE, LASTING CHANGE IN OUR LOCAL COMMUNITIES AND ELSEWHERE IN THE WORLD. OUR GUIDING PRINCIPLES ARE SERVICE, FELLOWSHIP, DIVERSITY, INTEGRITY AND LEADERSHIP. WE BELIEVE WE HAVE A SHARED RESPONSIBILITY TO TAKE ACTION ON OUR WORLD'S MOST PERSISTENT ISSUES. OUR 35,000+ CLUBS WORK TOGETHER TO PROMOTE PEACE; FIGHT DISEASE; PROVIDE CLEAN WATER, SANITATION AND HYGIENE; SAVE MOTHERS AND CHILDREN; SUPPORT EDUCATION; AND GROW LOCAL ECONOMIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MANY MEMBERS OF THE ROTARY CLUB OF EUREKA VOLUNTEER THEIR TIME AND SOME MEMBERS OF THEIR FAMILIES, CO-WORKERS, BUSINESS ASSOCIATES AND FRIENDS ALSO VOLUNTEER THEIR TIME. EUREKA 1923 PUBLIC BENEFIT CORPORATION IS THE CHARITABLE FOUNDATION ASSOCIATED WITH THE ROTARY CLUB OF EUREKA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WE PROVIDE NUMEROUS GRANTS MADE FOR THE BENEFIT OF OTHER CHARITABLE ORGANIZATIONS, COMMUNITY GROUPS AND FOREIGN EXCHANGE STUDENTS. WE PROVIDE RELATED EDUCATION AND ASSIST WITH COMMUNITY AWARENESSS EFFORTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ROTARY CLUB OF EUREKA IS COMPRISED OF MEMBERS WHO PAY ANNUAL MEMBERSHIP DUES. EUREKA 1923 PUBLIC BENEFIT CORPORATION IS THE CHARITABLE FOUNDATION ASSOCIATED WITH THE ROTARY CLUB OF EUREKA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE OFFICERS AND MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ITEMS WHICH THE MEMBERSHIP VOTES UPON INCLUDE THE SELECTION OF ITS OFFICERS AND MEMBERS OF ITS BOARD OF DIRECTORS AND ANY AMENDMENTS OF ITS BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO IT BEING FILED. EITHER THE BOARD PRESIDENT, BOARD SECRETARY OR BOARD TREASURER SIGNS THE TAX RETURN ONCE IT IS APPROVED FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION OF ITS EMPLOYEES AND INDEPENDENT CONTRACTORS USED, WHERE APPLICABLE. THERE CURRENTLY ARE NO EMPLOYEES. THE BOARD SECRETARY AND TREASURER RECEIVE A STIPEND FOR SERVICES RENDERED. NO OTHER OFFICER OR MEMBER OF THE BOARD OF DIRECTORS OR ANY OF ITS COMMITTEES IS COMPENSATED FOR THEIR SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION OF ITS EMPLOYEES AND INDEPENDENT CONTRACTORS USED, WHERE APPLICABLE. THERE CURRENTLY ARE NO EMPLOYEES. THE BOARD SECRETARY AND TREASURER RECEIVE A STIPEND FOR SERVICES RENDERED. NO OTHER OFFICER OR MEMBER OF THE BOARD OF DIRECTORS OR ANY OF ITS COMMITTEES IS COMPENSATED FOR THEIR SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE GOVERNING DOCUMENTS ARE AVAILABLE THROUGH THE WEBSITE OF THE ROTARY CLUB OF EUREKA, A RELATED ENTITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10DICTIONARY/LITERACY PROJ 2,367 0 0 SPANGLER/HOWARD SCI FAIR 1,708 0 0 RAFFLE EXPENSE 1,259 0 0 COAST GUARD DINNER 1,239 0 0 PROJECT OF THE YEAR 1,071 0 0 BACKPACK FOR KIDS 1,000 0 0 MISCELLANEOUS (BAL) 870 0 0 INTERACT 500 0 0 INTERNATIONAL SERVICE 500 0 0 TOTAL 10,514 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PART IX, LINE 24E
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