Rotaract Club Of Birmingham
Rotaract Club Of Birmingham maintains volunteer leadership amidst fluctuating revenues and recent deficit spending.
EIN: 205444646 · Birmingham, AL · NTEE: S80 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $75K |
| Total Expenses | $103K |
| Program Spending | 80% |
| CEO/Top Officer Pay | $70,000 |
| Net Assets | $85K |
| Transparency Score | 85/100 |
Is Rotaract Club Of Birmingham Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Rotaract Club Of Birmingham directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Rotaract Club Of Birmingham
Rotaract Club Of Birmingham (EIN: 205444646) is a nonprofit organization based in Birmingham, AL, classified under NTEE code S80. The organization reported total revenue of $75K and total assets of $59K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Rotaract Club Of Birmingham's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Rotaract Club Of Birmingham is a micro nonprofit that has been operating for 14 years, with 13 years of IRS 990 filings on record (2012–2023). Revenue has grown at a compound annual rate of -0.6%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $84K |
| Total Expenses | $103K |
| Surplus / Deficit | $-19,445 |
| Total Assets | $172K |
| Total Liabilities | $87K |
| Net Assets | $85K |
| Operating Margin | -23.2% |
| Debt-to-Asset Ratio | 50.8% |
| Months of Reserves | 20.0 months |
Financial Health Grade: C
In 2023, Rotaract Club Of Birmingham reported a deficit of $19K with expenses exceeding revenue, holds 20.0 months of operating reserves (strong position), has a debt-to-asset ratio of 50.8% (high leverage).
Financial Trends
Over 13 years of filings (2012–2023), Rotaract Club Of Birmingham's revenue has declined at a compound annual growth rate (CAGR) of -0.6%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +12.8% | +28.8% | -5.6% |
| 2022 | +3.2% | +51.8% | +7.1% |
| 2021 | -23.7% | -45.9% | +25.8% |
| 2020 | +9.2% | +11.2% | -2.2% |
| 2019 | -12.4% | +3.9% | +15.6% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2012 |
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 Rotaract Club Of Birmingham with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Rotaract Club Of Birmingham allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $19K, with expenses exceeding revenue.
- Debt-to-asset ratio: 50.8%.
Executive Compensation Analysis
Executive compensation is consistently reported at 0% across all available filings, indicating a fully volunteer-led organization, which is highly commendable for a nonprofit of its size with revenues typically ranging from $70,000 to $100,000.
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 Rotaract Club Of Birmingham's IRS 990 filings:
- Expenses ($103,182) exceeded revenue ($83,737) in the 2023 fiscal period, indicating a deficit.
- Significant increase in liabilities, reaching $87,312 in 2023, which is nearly half of its total assets.
Strengths
The following positive indicators were identified for Rotaract Club Of Birmingham:
- Consistent 0% officer compensation across all filings, indicating a volunteer-driven leadership.
- Long operational history with 13 IRS 990 filings, demonstrating sustained activity and transparency.
- Significant growth in assets over the past decade, from $632 in 2016 to $172,001 in 2023.
- Generally stable revenue streams, typically ranging between $70,000 and $100,000 annually.
Frequently Asked Questions about Rotaract Club Of Birmingham
Is Rotaract Club Of Birmingham a legitimate charity?
Based on AI analysis of IRS 990 filings, Rotaract Club Of Birmingham (EIN: 205444646) some concerns. Mission Score: 85/100. 2 red flags identified, 4 strengths noted.
How does Rotaract Club Of Birmingham spend its money?
Rotaract Club Of Birmingham directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Rotaract Club Of Birmingham tax-deductible?
Rotaract Club Of Birmingham is registered as a tax-exempt nonprofit (EIN: 205444646). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Rotaract Club Of Birmingham CEO make?
Rotaract Club Of Birmingham's highest-compensated officer earns $70,000 annually. The organization reported $75K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Rotaract Club Of Birmingham's spending goes to programs?
Rotaract Club Of Birmingham directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Rotaract Club Of Birmingham compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Rotaract Club Of Birmingham is above average for NTEE category S80 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Rotaract Club Of Birmingham located?
Rotaract Club Of Birmingham is headquartered in Birmingham, Alabama and files with the IRS under EIN 205444646. It is classified under NTEE code S80.
How many years of IRS 990 filings does Rotaract Club Of Birmingham have?
Rotaract Club Of Birmingham has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $75K in total revenue.
Is Rotaract Club Of Birmingham a good charity?
Based on the available data, the Rotaract Club Of Birmingham appears to be a good charity, primarily due to its consistent volunteer leadership (0% officer compensation) and long history of operations. While there was a deficit in 2023, its overall financial stability and commitment to its mission through volunteer efforts are strong indicators.
What caused the deficit in the 2023 fiscal period?
In the 2023 fiscal period, the organization reported expenses of $103,182 against revenues of $83,737, resulting in a deficit. The specific causes are not detailed in the provided summary, but it indicates that expenses outpaced income for that year.
How has the organization's asset base changed over time?
The organization's assets have shown significant growth, from $632 in 2016 to $172,001 in 2023, indicating a substantial increase in its financial resources over the past several years.
What is the trend in the organization's liabilities?
Liabilities have generally increased over time, from $0 in 2016 to $87,312 in 2023, with a notable jump in recent years. This trend warrants further investigation to understand the nature of these liabilities.
Filing History
IRS 990 filing history for Rotaract Club Of Birmingham showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2012–2023), Rotaract Club Of Birmingham's revenue has declined by 6.4%, moving from $89K to $84K. Total assets increased by 55.7% over the same period, from $110K to $172K. Total functional expenses rose by 37.1%, from $75K to $103K. In its most recent filing year (2023), Rotaract Club Of Birmingham reported a deficit of $19K, with expenses exceeding revenue. The organization holds $87K in liabilities against $172K in assets (debt-to-asset ratio: 50.8%), resulting in net assets of $85K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $84K | $103K | $172K | $87K | — | — |
| 2022 | $74K | $80K | $182K | $78K | — | View 990 |
| 2021 | $72K | $53K | $170K | $60K | — | — |
| 2020 | $94K | $98K | $135K | $44K | — | View 990 |
| 2019 | $86K | $88K | $138K | $44K | — | View 990 |
| 2018 | $99K | $84K | $120K | $24K | — | View 990 |
| 2017 | $108K | $84K | $104K | $23K | — | View 990 |
| 2016 | $0 | $0 | $632 | $0 | — | View 990 |
| 2016 | $108K | $170K | $100K | $22K | — | View 990 |
| 2015 | $101K | $104K | $165K | $25K | — | View 990 |
| 2014 | $79K | $67K | $164K | $20K | — | View 990 |
| 2013 | $111K | $75K | $146K | $14K | — | View 990 |
| 2012 | $89K | $75K | $110K | $15K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $84K, expenses of $103K, and assets of $172K (revenue +12.8% year-over-year).
- 2022: Revenue of $74K, expenses of $80K, and assets of $182K (revenue +3.2% year-over-year).
- 2021: Revenue of $72K, expenses of $53K, and assets of $170K (revenue -23.7% year-over-year).
- 2020: Revenue of $94K, expenses of $98K, and assets of $135K (revenue +9.2% year-over-year).
- 2019: Revenue of $86K, expenses of $88K, and assets of $138K (revenue -12.4% year-over-year).
- 2018: Revenue of $99K, expenses of $84K, and assets of $120K (revenue -9.1% year-over-year).
- 2017: Revenue of $108K, expenses of $84K, and assets of $104K.
- 2016: Revenue of $0, expenses of $0, and assets of $632 (revenue -100.0% year-over-year).
- 2016: Revenue of $108K, expenses of $170K, and assets of $100K (revenue +7.1% year-over-year).
- 2015: Revenue of $101K, expenses of $104K, and assets of $165K (revenue +27.7% year-over-year).
- 2014: Revenue of $79K, expenses of $67K, and assets of $164K (revenue -28.9% year-over-year).
- 2013: Revenue of $111K, expenses of $75K, and assets of $146K (revenue +24.1% year-over-year).
- 2012: Revenue of $89K, expenses of $75K, and assets of $110K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Rotaract Club Of Birmingham:
Data Sources and Methodology
This transparency report for Rotaract Club Of Birmingham 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.