Civic Intelligence

Rotary International the Rotary Club of Dayton Ohio

990 • Fiscal year 2024 • EIN 31-0427180

Jul 01, 2023 to Jun 30, 2024 • Filed on Jan 29, 2025

3131 South Dixie Dr 414Dayton, OH 45439

(937) 228-3331

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

67th percentile

0.03x

Higher debt load relative to assets than 67% of similar nonprofits.

2024 filings • 501(c)4 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.02x

Higher debt load relative to revenue than 64% of similar nonprofits.

2024 filings • 501(c)4 • <$500k nonprofits • Source year 2024

Net Margin

33rd percentile

-5.0%

Higher net margin than 33% of similar nonprofits.

2024 filings • 501(c)4 • <$500k nonprofits • Source year 2024

Top Officer Pay

97th percentile

$59,073

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 45.9% of source-year revenue.

2024 filings • 501(c)4 • <$500k nonprofits • Source year 2024

Asset Growth

33rd percentile

-6.4%

Faster asset growth than 33% of similar nonprofits.

2024 filings • 501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

37th percentile

-4.3%

Faster revenue growth than 37% of similar nonprofits.

2024 filings • 501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$77,810

Down $5,291 (-6.4%) from 2023

Net Assets

Down

$75,695

Down $6,446 (-7.8%) from 2023

Liabilities

Up

$2,115

Up $1,155 (+120%) from 2023

Revenue

Down

$128,716

Down $5,799 (-4.3%) from 2023

Expenses

Down

$135,162

Down $10,655 (-7.3%) from 2023

Net Income

Up

-$6,446

Up $4,856 (+43%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150K$100K$50K$0Assets 2010: $93,968Liabilities 2010: $0Net Assets 2010: $93,9682010Assets 2012: $89,087Liabilities 2012: $1,462Net Assets 2012: $87,6252012Assets 2013: $75,346Liabilities 2013: $2,791Net Assets 2013: $72,5552013Assets 2014: $85,326Liabilities 2014: $4,147Net Assets 2014: $81,1792014Assets 2015: $87,035Liabilities 2015: $5,483Net Assets 2015: $81,5522015Assets 2016: $86,564Liabilities 2016: $7,817Net Assets 2016: $78,7472016Assets 2017: $62,425Liabilities 2017: $4,612Net Assets 2017: $57,8132017Assets 2018: $55,069Liabilities 2018: $5,747Net Assets 2018: $49,3222018Assets 2019: $55,210Liabilities 2019: $5,097Net Assets 2019: $50,1132019Assets 2020: $92,314Liabilities 2020: $5,377Net Assets 2020: $86,9372020Assets 2021: $107,134Liabilities 2021: $0Net Assets 2021: $107,1342021Assets 2022: $93,443Liabilities 2022: $0Net Assets 2022: $93,4432022Assets 2023: $83,101Liabilities 2023: $960Net Assets 2023: $82,1412023Assets 2024: $77,810Liabilities 2024: $2,115Net Assets 2024: $75,6952024Assets 2025: $61,944Liabilities 2025: $155Net Assets 2025: $61,7892025

Highlighted filing

2024

Assets$77,810
Liabilities$2,115
Net Assets$75,695

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KExpenses 2010: $242,1652010Expenses 2012: $241,8472012Expenses 2013: $297,0552013Revenue 2014: $272,350Expenses 2014: $263,726Net Income 2014: $8,6242014Revenue 2015: $275,757Expenses 2015: $275,384Net Income 2015: $3732015Revenue 2016: $301,104Expenses 2016: $303,909Net Income 2016: -$2,8052016Revenue 2017: $293,568Expenses 2017: $314,502Net Income 2017: -$20,9342017Revenue 2018: $298,879Expenses 2018: $307,370Net Income 2018: -$8,4912018Revenue 2019: $281,101Expenses 2019: $280,310Net Income 2019: $7912019Revenue 2020: $242,098Expenses 2020: $205,274Net Income 2020: $36,8242020Revenue 2021: $122,931Expenses 2021: $102,734Net Income 2021: $20,1972021Revenue 2022: $103,692Expenses 2022: $117,383Net Income 2022: -$13,6912022Revenue 2023: $134,515Expenses 2023: $145,817Net Income 2023: -$11,3022023Revenue 2024: $128,716Expenses 2024: $135,162Net Income 2024: -$6,4462024Revenue 2025: $122,075Expenses 2025: $134,696Net Income 2025: -$12,6212025

Highlighted filing

2024

Revenue$128,716
Expenses$135,162
Net Income-$6,446
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 29, 2025
Return Version
2023v6.0
Gross Receipts
$128,716
Mission and Program Overview

Mission

The mission of rotary international, a worldwide association of rotary clubs, is to provide service to others, promote high ethical standards, and advance world understanding, goodwill, and peace through its fellowship of business, professional & community leaders.

To encourage and foster the ideal of service as a basis of worthy enterprises

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$83,101$77,810▼ $5,291
Total Assets$83,101$77,810▼ $5,291
Liabilities
Other Liabilities$960$2,115▲ $1,155
Total Liabilities$960$2,115▲ $1,155
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$82,141$75,695▼ $6,446
Total Net Assets Fund Balance$82,141$75,695▼ $6,446
Total Liabilities and Net Assets / Fund Balance$83,101$77,810▼ $5,291
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Laura ErbaughExecutive DirectorFT$59,073$59,073

Board Members and Trustees

NameTitle
Walt HibnerPast President
Kim BramlagePresident
Randy DomiganPresident Elect
Linda GrooverVice President
Adam HorsemanDirector
Darlene NelsonDirector
Kelly LehmanDirector
Lisa GrigsbyDirector
Will CoutsDirector
Sarah Hippensteel-hallSecretary
Steve ConklinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$115,979
Program Service Revenue
$11,700
Investment Income
$1,037
Other Revenue
$0
Change in Net Assets
$-6,446
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$74,215
Salaries, Compensation, and Employee Benefits$60,947
Total Fundraising Expense$6,570
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$56,616-$56,616
Payments to Affiliates$29,545--$29,545
Conferences and Meetings$11,015--$11,015
Office Expenses-$8,383-$8,383
Occupancy-$5,590-$5,590
All Other Expenses-$5,406-$5,406
Payroll Taxes-$4,331-$4,331
Fees for Services Accounting-$3,915-$3,915
Insurance-$994-$994
Other Expenses-$644$6,570$644
Total Functional Expenses$40,560$88,032$6,570$135,162
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Due to Foundation$2,115
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The rotary club of dayton has members to help the organization accomplish its mission statement and vision.

Form 990, Part VI, Section A, Line 7A

The club is governed by eleven trustees who are elected by the general membership of the rotary club of dayton. Trustees serve three year terms on a rotating basis, with one-third of the trustees being elected annually. Vacancies between elections may be filled by a majority vote of the remaining trustees.

Form 990, Part VI, Section B, Line 11B

The board of directors are provided a copy of the form 990 to review prior to filing.

Form 990, Part VI, Section B, Line 12C

Directors and officers complete and sign a conflict of interest disclosure statement on an annual basis. Should a conflict arise, the conflict is required to be communicated to the board, and the director or officer is required to abstain from voting or using personal influence in the matter.

Form 990, Part VI, Section B, Line 15A

The board of directors reviewed the compensation of executives at similar not-for-profits prior to determining the executive director's compensation.

Form 990, Part VI, Section C, Line 19

The governing documents and financial statements are not made available to the public.

Filing and Contact Details

Filer

Filer Name
Rotary International
EIN
31-0427180
Phone
9372283331
Address
3131 SOUTH DIXIE DR 414, DAYTON, OH 45439

Signing Officer

Name
Randy Domigan
Title
President
Phone
9372283331
Signed
2025-01-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Randy Domigan
Formed
1912
Legal Domicile
Oh
Voting Board Members
11
Independent Board Members
11
Employees
1
Volunteers
100

Preparer

Firm
Clark Schaefer Hackett & Co
Address
10100 INNOVATION DRIVE, DAYTON, OH 45342
Preparer
Jane E Pfeifer
Phone
9372260070
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

The financial statements are prepared on the modified cash basis of accounting which is a comprehensive basis of accounting other than us gaap.

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IRS990/SavingsAndTempCashInvstGrp/BOYAmt083101
IRS990/SavingsAndTempCashInvstGrp/EOYAmt077810
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02115
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT DUE TO FOUNDATION
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt02115
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ROTARY CLUB OF DAYTON HAS MEMBERS TO HELP THE ORGANIZATION ACCOMPLISH ITS MISSION STATEMENT AND VISION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CLUB IS GOVERNED BY ELEVEN TRUSTEES WHO ARE ELECTED BY THE GENERAL MEMBERSHIP OF THE ROTARY CLUB OF DAYTON. TRUSTEES SERVE THREE YEAR TERMS ON A ROTATING BASIS, WITH ONE-THIRD OF THE TRUSTEES BEING ELECTED ANNUALLY. VACANCIES BETWEEN ELECTIONS MAY BE FILLED BY A MAJORITY VOTE OF THE REMAINING TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS ARE PROVIDED A COPY OF THE FORM 990 TO REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DIRECTORS AND OFFICERS COMPLETE AND SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT ON AN ANNUAL BASIS. SHOULD A CONFLICT ARISE, THE CONFLICT IS REQUIRED TO BE COMMUNICATED TO THE BOARD, AND THE DIRECTOR OR OFFICER IS REQUIRED TO ABSTAIN FROM VOTING OR USING PERSONAL INFLUENCE IN THE MATTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS REVIEWED THE COMPENSATION OF EXECUTIVES AT SIMILAR NOT-FOR-PROFITS PRIOR TO DETERMINING THE EXECUTIVE DIRECTOR'S COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE FINANCIAL STATEMENTS ARE PREPARED ON THE MODIFIED CASH BASIS OF ACCOUNTING WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN US GAAP.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 1:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0THE DAYTON ROTARY CLUB FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0237075054
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO AID CHARITABLE, EDUCATION & PHILANTHROPIC ACTIVITES THROUGH GRANTS.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0170(B)(1)(A)(VI)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt03131 SOUTH DIXIE DRIVE SUITE 414
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0DAYTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd045439
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt083101
IRS990/TotalAssetsEOYAmt077810
IRS990/TotalAssetsGrp/BOYAmt083101
IRS990/TotalAssetsGrp/EOYAmt077810
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0115979
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06570
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt088032
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt040560
IRS990/TotalFunctionalExpensesGrp/TotalAmt0135162
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0960
IRS990/TotalLiabilitiesEOYAmt02115
IRS990/TotalLiabilitiesGrp/BOYAmt0960
IRS990/TotalLiabilitiesGrp/EOYAmt02115
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt082141
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt075695
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt040560
IRS990/TotalProgramServiceRevenueAmt011700
IRS990/TotalReportableCompFromOrgAmt059073
IRS990/TotalRevenueGrp/ExclusionAmt01037
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt011700
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0128716
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt083101
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt077810
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03131 SOUTH DIXIE DR 414
IRS990/USAddress/CityNm0DAYTON
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045439
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.DAYTONROTARY.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RANDY DOMIGAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09372283331
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROTARY INTERNATIONAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0THE ROTARY CLUB OF DAYTON OHIO
ReturnHeader/Filer/BusinessNameControlTxt0ROTA
ReturnHeader/Filer/EIN0310427180
ReturnHeader/Filer/PhoneNum09372283331
ReturnHeader/Filer/USAddress/AddressLine1Txt03131 SOUTH DIXIE DR 414
ReturnHeader/Filer/USAddress/CityNm0DAYTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045439
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0310800053
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLARK SCHAEFER HACKETT & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010100 INNOVATION DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DAYTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045342
ReturnHeader/PreparerPersonGrp/PhoneNum09372260070
ReturnHeader/PreparerPersonGrp/PreparationDt02025-01-29

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.00$0.62$1.22$1.35$0.13
2024Detailed filing. Detailed filing data is available for this year.$0.78$0.02$0.76$1.29$1.35$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.83$0.01$0.82$1.35$1.46$0.11
2022Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$1.04$1.17$0.14
2021Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$1.23$1.03$0.20
2020Detailed filing. Detailed filing data is available for this year.$0.92$0.05$0.87$2.42$2.05$0.37
2019Detailed filing. Detailed filing data is available for this year.$0.55$0.05$0.50$2.81$2.80$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.55$0.06$0.49$2.99$3.07$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.62$0.05$0.58$2.94$3.15$0.21
2016Detailed filing. Detailed filing data is available for this year.$0.87$0.08$0.79$3.01$3.04$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.87$0.05$0.82$2.76$2.75$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.85$0.04$0.81$2.72$2.64$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.03$0.73$2.97
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.01$0.88$2.42
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.00$0.94$2.42