Middletown Odessa Rotary Club
Middletown Odessa Rotary Club reports negative revenue and zero assets in latest filing.
EIN: 205811675 · Middletown, DE · NTEE: T30 · Updated: 2026-03-28
Is Middletown Odessa Rotary Club Legit?
Significant Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
About Middletown Odessa Rotary Club
Middletown Odessa Rotary Club (EIN: 205811675) is a nonprofit organization based in Middletown, DE, classified under NTEE code T30. The organization reported total revenue of $0 and total assets of $0 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Middletown Odessa Rotary Club's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Middletown Odessa Rotary Club is a micro nonprofit that has been operating for 19 years, with 4 years of IRS 990 filings on record (2012–2018).
Financial Trends
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2018 | -263.6% | -100.0% | -83.1% |
| 2017 | +1.6% | +14.3% | +83.2% |
| 2016 | +473.9% | -27.6% | +879.7% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2007 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Middletown Odessa Rotary Club with a Mission Score of 30 out of 100 (Poor). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 0%
- programs: 0%
- fundraising: 0%
According to IRS 990 filings, Middletown Odessa Rotary Club allocates its expenses as follows: admin: 0%, programs: 0%, fundraising: 0%.
Key Financial Metrics (2018)
From the most recent IRS 990 filing on record:
Executive Compensation Analysis
Officer compensation has consistently been reported as 0% across all available filings, indicating that no salaries were paid to officers, which is common for volunteer-led clubs of this size.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Middletown Odessa Rotary Club's IRS 990 filings:
- Negative revenue of $-93,505 in the 201806 filing period.
- Zero reported expenses in the 201806 filing, making spending efficiency impossible to assess.
- Significant and rapid decline in assets from $112,522 in 2017 to $0 currently.
- Current reported revenue and assets are both $0, indicating potential inactivity or severe financial distress.
Strengths
The following positive indicators were identified for Middletown Odessa Rotary Club:
- Consistent reporting of 0% officer compensation, indicating a volunteer-driven leadership model.
- Historically, the organization had positive revenue and assets in earlier periods (e.g., $57,164 revenue in 2017).
Frequently Asked Questions about Middletown Odessa Rotary Club
Is Middletown Odessa Rotary Club a legitimate charity?
Based on AI analysis of IRS 990 filings, Middletown Odessa Rotary Club (EIN: 205811675) significant concerns. Mission Score: 30/100. 4 red flags identified, 2 strengths noted.
How does Middletown Odessa Rotary Club spend its money?
Detailed spending breakdown data is not yet available for Middletown Odessa Rotary Club. Check back for updated IRS 990 analysis.
Are donations to Middletown Odessa Rotary Club tax-deductible?
Middletown Odessa Rotary Club is registered as a tax-exempt nonprofit (EIN: 205811675). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Why did the Middletown Odessa Rotary Club report negative revenue of $-93,505 in the 201806 period?
The negative revenue figure is highly unusual and could indicate a significant financial loss, a major return of funds, or a reporting error. Without further detail from the organization, the exact reason is unclear.
What caused the significant drop in assets from $112,522 in 2017 to $19,017 in 2018, and then to $0 currently?
The substantial decrease in assets suggests a significant outflow of funds or asset disposal. This, combined with the negative revenue, points to a period of financial contraction or restructuring for the organization.
Given the $0 latest revenue and $0 assets, is the Middletown Odessa Rotary Club still actively operating?
The current financial figures of $0 revenue and $0 assets raise serious questions about the organization's current operational status and financial viability. It suggests the club may be inactive or in the process of winding down.
Filing History
IRS 990 filing history for Middletown Odessa Rotary Club showing financial trends over 4 years of public records:
Over 4 years of IRS 990 filings (2012–2018), Middletown Odessa Rotary Club's revenue has declined by 1053.9%, moving from $10K to $-93,505. Total assets increased by 203.4% over the same period, from $6K to $19K. Total functional expenses fell by 100%, from $7K to $0.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2018 | $-93,505 | $0 | $19K | $0 | — | View 990 |
| 2017 | $57K | $6K | $113K | $0 | — | View 990 |
| 2016 | $56K | $5K | $61K | $0 | — | View 990 |
| 2012 | $10K | $7K | $6K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2018: Revenue of $-93,505, expenses of $0, and assets of $19K (revenue -263.6% year-over-year).
- 2017: Revenue of $57K, expenses of $6K, and assets of $113K (revenue +1.6% year-over-year).
- 2016: Revenue of $56K, expenses of $5K, and assets of $61K (revenue +473.9% year-over-year).
- 2012: Revenue of $10K, expenses of $7K, and assets of $6K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Middletown Odessa Rotary Club:
Data Sources and Methodology
This transparency report for Middletown Odessa Rotary Club is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.