ROTARY LIGHTS INC (EIN 391977511) - 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

1997

Legal Domicile

Principal Officer

TERRY MILLER

Phone

6087858153

Tax Period

2024-07-01 to 2025-06-30

ROTARY LIGHTS INC, founded in 1997, is a small nonprofit in the Philanthropy & Grantmaking sector that reported $499K in total revenue in fiscal year 2024. Expenses of $438K left a modest 12% surplus.

Mission

HOLIDAY LIGHTS DISPLAY USED TO COLLECT FOOD DONATIONS FOR INDIVIDUALS IN NEED IN THE COULEE REGION.

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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 $431,085

Program Service Revenue $0

Investment Income $32,851

Other Revenue $35,092

TOTAL REVENUE $499,028

Expense Breakdown

Grants Paid $108,360

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $437,768

Other Expenses $329,408

TOTAL EXPENSES $437,768

Year-over-Year Comparison

	2024	2023	Change
Revenue	$499,028	$488,672	+0.0%
Expenses	$437,768	$399,700	+0.1%
Net Income	$61,260	$88,972	-0.3%

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
SHERRY SIME	DIRECTOR	0.00	Director	$0	$0	$0
BOB RIUTZEL	DIRECTOR	0.00	Director	$0	$0	$0
JIM SPENCER	DIRECTOR	0.00	Director	$0	$0	$0
DAVE EBNER	DIRECTOR	0.00	Director	$0	$0	$0
BETH STEMPINSKI	DIRECTOR	0.00	Director	$0	$0	$0
STEVE HOLMAN	DIRECTOR	0.00	Director	$0	$0	$0
JIM WARREN	DIRECTOR	0.00	Director	$0	$0	$0
BILL WIESJAHN	DIRECTOR	0.00	Director	$0	$0	$0
MIKE DIVELEY	DIRECTOR	0.00	Director	$0	$0	$0
AARON MILLER	DIRECTOR	0.00	Director	$0	$0	$0
NEIL WIESER	DIRECTOR	0.00	Director	$0	$0	$0
BRAD JOHNSON	DIRECTOR	0.00	Director	$0	$0	$0
MARK DAHLKE	DIRECTOR	0.00	Director	$0	$0	$0
SPENCER NIEBUR	DIRECTOR	0.00	Director	$0	$0	$0
MARK EIRHEIM	DIRECTOR	0.00	Director	$0	$0	$0
BRAD QUARBERG	DIRECTOR	0.00	Director	$0	$0	$0
TERRY MILLER	TREASURER	5.00	Officer	$0	$0	$0
BILL HOEL	SECRETARY	0.00	Officer	$0	$0	$0
DEAN MCHUGH	DIRECTOR	0.00	Officer	$0	$0	$0
PAT STEPHENS	PRESIDENT	25.00	Officer	$0	$0	$0
JOHN WETTSTEIN	VICE PRESIDENT	0.00	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	$499,028	$437,768	$1,352,440	$61,260
2024	$488,672	$399,700	$1,286,879	$88,972
2023	$489,051	$306,754	$1,167,907	$182,297
2022	$527,756	$399,171	$955,647	$128,585
2021	$404,734	$254,600	$827,904	$150,134
2020	$307,830	$241,137	$680,196	$66,693
2019	$311,761	$219,379	$666,797	$92,382

ROTARY LIGHTS INC