ROTARY CLUB OF DULUTH FOUNDATION (EIN 411750809) - 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

1991

Legal Domicile

Principal Officer

DEAN CASPERSON

Phone

2187220451

Tax Period

2023-07-01 to 2024-06-30

ROTARY CLUB OF DULUTH FOUNDATION, founded in 1991, is a micro nonprofit that reported $47K in total revenue in fiscal year 2023. Revenue decreased 11% compared to the prior year. Expenses of $71K exceeded revenue, resulting in a 53% operating deficit.

Mission

SUPPORT THE HUMANITARIAN, CHARITABLE, AND EDUCATIONAL PURPOSES OF THE ROTARY CLUB OF DULUTH.

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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 $37,414

Program Service Revenue $0

Investment Income $9,284

Other Revenue $0

TOTAL REVENUE $46,698

Expense Breakdown

Grants Paid $61,990

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $61,990

Other Expenses $9,307

TOTAL EXPENSES $71,297

Year-over-Year Comparison

	2023	2022	Change
Revenue	$46,698	$52,193	-0.1%
Expenses	$71,297	$18,538	+2.8%
Net Income	$-24,599	$33,655	-1.7%

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

$9,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ELAINE HANSON	DIRECTOR	1	Director	$0	$0	$9,000
DEAN CASPERSON	PRESIDENT	2	Officer Director	$0	$0	$0
GERALD PELOFSKE	SECRETARY	2	Officer Director	$0	$0	$0
JENNIFER SMITH	TREASURER	2	Officer Director	$0	$0	$0
DARLENE ANDERSON	DIRECTOR	1	Director	$0	$0	$0
ALLEN ANWAY	DIRECTOR	1	Director	$0	$0	$0
BOB BENNETT	DIRECTOR	1	Director	$0	$0	$0
COREY COLLIER	DIRECTOR	1	Director	$0	$0	$0
ELIZABETH SIMONSON	DIRECTOR	1	Director	$0	$0	$0
JIM SCHWARTZ	DIRECTOR	1	Director	$0	$0	$0
GEIGER YOUNT	DIRECTOR	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
2025	No data	No data	No data	No data
2024	$46,698	$71,297	$380,270	$-24,599
2023	$52,193	$18,538	$383,977	$33,655
2022	$58,582	$48,666	$338,035	$9,916
2021	$63,819	$42,402	$395,198	$21,417
2020	$64,970	$13,502	$334,029	$51,468
2019	$47,104	$22,075	$287,927	$25,029

ROTARY CLUB OF DULUTH FOUNDATION