Civic Intelligence

Livingston Rotary Club Inc

EIN 47-3087793 • 501(c)3 • Livingston, TN

Profile

Civic Organization - Community Service.

PO Box 1Livingston, TN 38570

n/A

Siviq Scores

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

Liabilities / Assets

78th percentile

0.08x

Higher debt load relative to assets than 78% of similar nonprofits.

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

Liabilities / Revenue

83rd percentile

0.11x

Higher debt load relative to revenue than 83% of similar nonprofits.

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

Net Margin

26th percentile

-15%

Higher net margin than 26% 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

48th percentile

-3.4%

Faster asset growth than 48% of similar nonprofits.

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

Revenue Growth

27th percentile

-31%

Faster revenue growth than 27% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets78th percentile

Assets

Down

$31,611

Down $1,099 (-3.4%) from 2024

Liabilities

Up

$2,625

Up $2,605 (+13025%) from 2024

Net Assets

Down

$28,986

Down $3,704 (-11%) from 2024

Operations
Liabilities / Revenue83rd percentileNet Margin26th percentile

Revenue

Down

$24,670

Down $11,028 (-31%) from 2024

Expenses

Down

$28,374

Down $12,468 (-31%) from 2024

Net Income

Up

-$3,704

Up $1,440 (+28%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

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

$40K$30K$20K$10K$0Assets 2017: $25,321Net Assets 2017: $25,3212017Assets 2018: $27,326Net Assets 2018: $27,3262018Assets 2019: $24,798Net Assets 2019: $24,7982019Assets 2020: $30,089Net Assets 2020: $30,0892020Assets 2021: $14,940Net Assets 2021: $14,9402021Assets 2022: $27,400Net Assets 2022: $27,4002022Assets 2023: $37,944Liabilities 2023: $110Net Assets 2023: $37,8342023Assets 2024: $32,710Liabilities 2024: $20Net Assets 2024: $32,6902024Assets 2025: $31,611Liabilities 2025: $2,625Net Assets 2025: $28,9862025

Highlighted filing

2025

Assets$31,611
Liabilities$2,625
Net Assets$28,986
Open 2025 Filing

Operations Trend

Revenue Growth27th percentile

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

$150K$100K$50K$0-$50KRevenue 2017: $47,995Expenses 2017: $64,990Net Income 2017: -$16,9952017Revenue 2018: $62,844Expenses 2018: $60,839Net Income 2018: $2,0052018Revenue 2019: $123,475Expenses 2019: $126,003Net Income 2019: -$2,5282019Revenue 2020: $59,597Expenses 2020: $54,306Net Income 2020: $5,2912020Revenue 2021: $4,306Expenses 2021: $19,455Net Income 2021: -$15,1492021Revenue 2022: $33,151Expenses 2022: $20,691Net Income 2022: $12,4602022Revenue 2023: $47,255Expenses 2023: $36,821Net Income 2023: $10,4342023Revenue 2024: $35,698Expenses 2024: $40,842Net Income 2024: -$5,1442024Revenue 2025: $24,670Expenses 2025: $28,374Net Income 2025: -$3,7042025

Highlighted filing

2025

Revenue$24,670
Expenses$28,374
Net Income-$3,704
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$31,611
Liabilities
$2,625
Net assets
$28,986
Revenue
$24,670
Expenses
$28,374
Net income
-$3,704
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.32$0.03$0.29$0.25$0.28$0.04
2024Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$0.36$0.41$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$0.47$0.37$0.10
2022Detailed filing. Detailed filing data is available for this year.$0.27$0.27$0.33$0.21$0.12
2021Detailed filing. Detailed filing data is available for this year.$0.15$0.15$0.04$0.19$0.15
2020Detailed filing. Detailed filing data is available for this year.$0.30$0.30$0.60$0.54$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.25$0.25$1.23$1.26$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.27$0.27$0.63$0.61$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.25$0.25$0.48$0.65$0.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 29, 2026
Return Version
2024v5.2
Gross Receipts
$35,503
Mission and Program Overview

Mission

Civic Organization - Community Service.

Program Services

DescriptionGrantsExpenses
Sponsorship and assistance in local events and activitiessuch as senior day at the fair, scholars bowl, youth leadership,4H speech contest, spelling bees, Christmas Parade, RAM Clinic and other.$3,940$16,420
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Karen TuranoPresidentPT$0--
James ScarlettTreasurerPT$0--
Phil MarshallSecretary-$0--
David CoxDirectorPT$0--
Wanda KrantzDirectorPT$0--
Filing and Contact Details

Filer

Filer Name
Livingston Rotary Club Inc
EIN
47-3087793
Phone
9318235557
Address
PO Box 1, Livingston, TN 38570

Signing Officer

Name
James Scarlett
Title
Treasurer
Phone
9318235557
Signed
2026-01-29
Discuss with paid preparer
Yes

Preparer

Firm
James F Scarlett CPA Pc
Address
306 N Church St, Livingston, TN 38570
Preparer
James F Scarlett CPA
Phone
9318235557
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“Community Events & Sponsorships 4363.”

Form 990EZ, Part I, Line 16

“Dues 5030.”

Form 990EZ, Part I, Line 16

“Meals 7440.”

Form 990EZ, Part I, Line 16

“Rotary Foundation Expenses 1407.”

Form 990EZ, Part I, Line 16

“Rotary International and Scholarships 2500.”

Form 990EZ, Part I, Line 16

“RAM Clinic Expenses 906.”

Form 990EZ, Part I, Line 16

“Travel 1047.”

Form 990EZ, Part I, Line 16

“Uniforms 115.”

Form 990EZ, Part I, Line 16

“Reading Project 2133.”

Form 990EZ, Part I, Line 16

“Taxes & Licenses 21.”

Form 990EZ, Part I, Line 16

“Donations 75.”

Form 990EZ, Part I, Line 16

“Bad Debts 500.”

Form 990EZ, Part II, Line 24

“Accounts Receivable 4735. 3700.”

Form 990EZ, Part II, Line 26

“Accounts Payable”

Raw XML Appendix189 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PhoneNum09318235557
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0306 N Church St
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Livingston
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd038570
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt027975
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IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-3704
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt032710
IRS990EZ/Form990TotalAssetsGrp/EOYAmt031611
IRS990EZ/FundraisingGrossIncomeAmt020233
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt035503
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt015
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt07590
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt032690
IRS990EZ/NetAssetsOrFundBalancesEOYAmt028986
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt032690
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IRS990EZ/OccupancyRentUtltsAndMaintAmt02645
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt08.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt24.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt46.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Karen Turano
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1James Scarlett
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Phil Marshall
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3David Cox
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Wanda Krantz
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt04735
IRS990EZ/OtherAssetsTotalDetail/EOYAmt03700
IRS990EZ/OtherExpensesTotalAmt025537
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Civic Organization - Community Service.
IRS990EZ/PrintingPublicationsPostageAmt0192
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Sponsorship and assistance in local events and activitiessuch as senior day at the fair, scholars bowl, youth leadership,4H speech contest, spelling bees, Christmas Parade, RAM Clinic and other.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt03940
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt016420
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/RelatedOrgSect527OrgInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt010833
IRS990EZ/SpecialEventsNetIncomeLossAmt09400
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt020
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt02625
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt028374
IRS990EZ/TotalProgramServiceExpensesAmt016420
IRS990EZ/TotalRevenueAmt024670
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt024670
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt047543
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt059456
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt033151
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt04306
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0169126
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0169126
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt024670
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt047543
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt059456
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt033151
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt04306
IRS990ScheduleA/Total509Grp/TotalAmt0169126
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0169126
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Community Events & Sponsorships 4363.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Dues 5030.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Meals 7440.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Rotary Foundation Expenses 1407.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Rotary International and Scholarships 2500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5RAM Clinic Expenses 906.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Travel 1047.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Uniforms 115.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Reading Project 2133.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Taxes & Licenses 21.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Donations 75.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Bad Debts 500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Accounts Receivable 4735. 3700.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Accounts Payable
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990EZ, Part II, Line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0James Scarlett
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum09318235557
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Livingston Rotary Club Inc
ReturnHeader/Filer/BusinessNameControlTxt0LIVI
ReturnHeader/Filer/EIN0473087793
ReturnHeader/Filer/PhoneNum09318235557
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 1
ReturnHeader/Filer/USAddress/CityNm0Livingston
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd038570
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0453802334
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JAMES F SCARLETT CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0306 N Church St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Livingston
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd038570
ReturnHeader/PreparerPersonGrp/PhoneNum09318235557
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0James F Scarlett CPA
ReturnHeader/ReturnTs02026-01-29T13:09:29-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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