ROTARY CLUB OF CHATTANOOGA BREAKFAST (EIN 320000090) - Form 990 Financial Analysis & Trantor Score

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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

2002

Legal Domicile

Principal Officer

LONETTE MARCUS

Phone

4238995162

Tax Period

2024-07-01 to 2025-06-30

ROTARY CLUB OF CHATTANOOGA BREAKFAST, founded in 2002, is a micro nonprofit that reported $63K in total revenue in fiscal year 2024. Revenue fell 21% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $25K, a strong 40% operating margin.

Mission

THE PURPOSES OF THIS CLUB ARE TO A)PURSUE THE OBJECTIVES OF ROTARY, B)CARRY OUT SUCCESSFUL SERVICE PROJECTS BASED ON THE AVENUES OF SERVICE, C)STRENGTHEN MEMBERSHIP, D)SUPPORT THE ROTARY FOUNDATION AND E)DEVELOP LEADERS.

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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 (2024)

Revenue Breakdown

Contributions & Grants $55,280

Program Service Revenue $0

Investment Income $0

Other Revenue $8,207

TOTAL REVENUE $63,487

Expense Breakdown

Grants Paid $8,137

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $12,393

Other Expenses $29,922

TOTAL EXPENSES $38,059

Year-over-Year Comparison

	2024	2023	Change
Revenue	$63,487	$80,565	-0.2%
Expenses	$38,059	$72,008	-0.5%
Net Income	$25,428	$8,557	+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

N/A

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
CELESTE HERBERT	PAST PRESIDENT	1.00	Director	$0	$0	$0
MELISSA THOMAS	BOARD MEMBER	1.00	Director	$0	$0	$0
JANE ARMSTRONG	BOARD MEMBER	1.00	Director	$0	$0	$0
JEFF CARKNER	BOARD MEMBER	1.00	Director	$0	$0	$0
JIM ROXLO	BOARD MEMBER	1.00	Director	$0	$0	$0
JANET JOHNSON	BOARD MEMBER	1.00	Director	$0	$0	$0
ROBERT HUTCHERSON	BOARD MEMBER	1.00	Director	$0	$0	$0
LONETTE MARCUS	PRESIDENT-ELECT	1.00	Director	$0	$0	$0
WILLIAM REASON	BOARD MEMBER	1.00	Director	$0	$0	$0
SCOTT SMITH	PRESIDENT	8.00	Officer	$0	$0	$0
DAVID DISTEFANO	TREASURER	3.00	Officer	$0	$0	$0
TRIPP MULLINS	SECRETARY	2.00	Officer	$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
2025	$63,487	$38,059	$83,864	$25,428
2024	$80,565	$72,008	$57,020	$8,557
2023	$92,440	$92,184	$50,193	$256
2022	$139,144	$118,782	$44,313	$20,362
2021	$54,111	$80,278	$22,041	$-26,167

ROTARY CLUB OF CHATTANOOGA BREAKFAST