ATHENS ROTARY FOUNDATION

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1997

Legal Domicile

Principal Officer

CHANNING MCALLISTER

Tax Period

2023-01-01 to 2023-12-31

ATHENS ROTARY FOUNDATION, founded in 1997, is a small nonprofit in the Education sector that reported $137K in total revenue in fiscal year 2023. Revenue surged 184% from the prior year, signaling strong growth momentum. The organization ran a surplus of $91K, a strong 66% operating margin.

Mission

THE ATHENS ROTARY FOUNDATION SUPPORTS ADN PROMOTES THE WELFARE OF CHILDREN, YOUTH, AND YOUNG ADULTS IN ATHENS COUNTY OHIO BY PROVIDING GRANTS IN AID OR DIRECT FUNDING TO ORGANIZATIONS WHOSE GOALS AND NEE

Program Service Accomplishments

Program 1

Expenses: $45,827 Revenue: $136,727

GRANTS OUT TO NON-PROFIT ORGANIZATIONS SERVING UNDERPRIVILEGED YOUTH

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $15,205

Program Service Revenue $0

Investment Income $24,781

Other Revenue $96,741

TOTAL REVENUE $136,727

Expense Breakdown

Grants Paid $39,972

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $45,827

Other Expenses $5,855

TOTAL EXPENSES $45,827

Year-over-Year Comparison

	2023	2022	Change
Revenue	$136,727	$48,109	+1.8%
Expenses	$45,827	$137,020	-0.7%
Net Income	$90,900	$-88,911	-2.0%

Key Indicators

✓ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
C MCCALLISTER	PRESIDENT	1	Officer Director	$0	$0	$0
BETSY BARINGER	SECRETARY	1	Officer Director	$0	$0	$0
DAVID W DIGGLE	TREASURER	1	Officer Director	$0	$0	$0
SUSAN BARGA	MEMBER	1	Director	$0	$0	$0
JOHN MILLER	MEMBER	1	Director	$0	$0	$0
MARK HEFLIN	MEMBER	1	Director	$0	$0	$0
DON WOOD	MEMBER	1	Director	$0	$0	$0
SHEILA MARK	MEMBER	1	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$136,727	$45,827	$702,207	$90,900
2022	$48,109	$137,020	$635,610	$-88,911
2021	$115,678	$44,791	$724,521	$70,887
2020	$313,840	$31,653	$653,634	$282,187