Civic Intelligence

White County Rotary Scholarship Trust

EIN 27-1881534 • 501(c)3 • Cleveland, GA

Profile

This trust is created to devote and apply the trust funds and assets exclusively for purposes of management of the Scholarship Fund of the White County Rotary Club,a duly chartered Rotary Club of Rotary International, Inc. The Scholarship Fund is designed to provide academic scholarships for those qualified students pursuing post secondary education. The Scholarship Fund is designed as an endowment for scholarships for post secondary students who are graduates of White County High School, and possess the qualities determined by the Board of Trustees as deserving of a scholarship award. Criteria for Scholarship Awards shall be determined and published by the Board of Trustees, which shall have the authority to modify such criteria from time to time.

PO Box 884Cleveland, GA 30528

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

89th percentile

49%

Higher net margin than 89% 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

59th percentile

2.4%

Faster asset growth than 59% of similar nonprofits.

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

Revenue Growth

91st percentile

92%

Faster revenue growth than 91% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$244,536

Up $5,818 (+2.4%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$244,536

Up $5,818 (+2.4%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin89th percentile

Revenue

Up

$11,818

Up $5,669 (+92%) from 2024

Expenses

Up

$6,000

Up $1,500 (+33%) from 2024

Net Income

Up

$5,818

Up $4,169 (+253%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth59th percentile

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

$300K$200K$100K$0Assets 2023: $222,912Net Assets 2023: $222,9122023Assets 2024: $238,718Net Assets 2024: $238,7182024Assets 2025: $244,536Net Assets 2025: $244,5362025

Highlighted filing

2025

Assets$244,536
Liabilities-
Net Assets$244,536
Open 2025 Filing

Operations Trend

Revenue Growth91st percentile

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

$15K$10K$5.0K$0-$5.0KRevenue 2023: $6,470Expenses 2023: $7,000Net Income 2023: -$5302023Revenue 2024: $6,149Expenses 2024: $4,500Net Income 2024: $1,6492024Revenue 2025: $11,818Expenses 2025: $6,000Net Income 2025: $5,8182025

Highlighted filing

2025

Revenue$11,818
Expenses$6,000
Net Income$5,818
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$244,536
Liabilities
-
Net assets
$244,536
Revenue
$11,818
Expenses
$6,000
Net income
$5,818
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.45$2.45$0.12$0.06$0.06
2024Detailed filing. Detailed filing data is available for this year.$2.39$2.39$0.06$0.05$0.02
2023Detailed filing. Detailed filing data is available for this year.$2.23$2.23$0.06$0.07$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$11,818
Mission and Program Overview

Mission

This trust is created to devote and apply the trust funds and assets exclusively for purposes of management of the Scholarship Fund of the White County Rotary Club,a duly chartered Rotary Club of Rotary International, Inc. The Scholarship Fund is designed to provide academic scholarships for those qualified students pursuing post secondary education. The Scholarship Fund is designed as an endowment for scholarships for post secondary students who are graduates of White County High School, and possess the qualities determined by the Board of Trustees as deserving of a scholarship award. Criteria for Scholarship Awards shall be determined and published by the Board of Trustees, which shall have the authority to modify such criteria from time to time.

Program Services

DescriptionGrantsExpenses
PROVIDING SCHOLARSHIPS TO STUDENTS OF WHITE COUNTY HIGH SCHOOL$6,000$6,000
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carl S FreeTrustee-$0--
Rick KelleyTrustee-$0--
Eugene B WhiteTrustee-$0--
Filing and Contact Details

Filer

Filer Name
White County Rotary Scholarship Trust
EIN
27-1881534
Phone
7068651829
Address
PO Box 884, Cleveland, GA 30528

Signing Officer

Name
Carl S Free
Title
Trustee
Signed
2025-11-12
Discuss with paid preparer
Yes

Preparer

Firm
Gerrells CPA LLC
Address
900 Old Dawson Village Ste 110, Dawsonville, GA 30534
Preparer
Zachary C Gerrells CPA
Phone
7062161044
Raw XML Appendix126 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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IRS990ScheduleA/TotalSupportAmt016438
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/Filer/PhoneNum07068651829
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ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-12T08:16:36-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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