<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-07-22T16:39:37-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>421040336</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HACKER NELSON &amp; CO PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 507</AddressLine1Txt>
        <CityNm>DECORAH</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>52101</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>262922947</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>DECORAH ROTARY CLUB FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>DECO</BusinessNameControlTxt>
      <PhoneNum>5633824411</PhoneNum>
      <USAddress>
        <AddressLine1Txt>300 EAST WATER STREET</AddressLine1Txt>
        <CityNm>DECORAH</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>52101</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KELLY REAGAN</PersonNm>
      <PersonTitleTxt>SECRETARY/TREASURER</PersonTitleTxt>
      <PhoneNum>5633824411</PhoneNum>
      <SignatureDt>2024-07-16</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>KELLY</PersonFirstNm>
        <PersonLastNm>REAGAN</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>BRENT V BERNS</PreparerPersonNm>
      <PTIN>P01239961</PTIN>
      <PhoneNum>5633823637</PhoneNum>
      <PreparationDt>2024-07-16</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.DECORAHROTARY.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>76432</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>8601</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>22605</MembershipDuesAmt>
      <InvestmentIncomeAmt>21</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="225">45205</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>19352</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>25853</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>57080</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>17487</GrantsAndSimilarAmountsPaidAmt>
      <PrintingPublicationsPostageAmt>954</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>41327</OtherExpensesTotalAmt>
      <TotalExpensesAmt>59768</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-2688</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>35983</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>33295</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>35983</BOYAmt>
        <EOYAmt>33295</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>35983</BOYAmt>
        <EOYAmt>33295</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>35983</BOYAmt>
        <EOYAmt>33295</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>ROTARY CLUB MEMBERS VOLUNTEER THEIR TIME AND RESOURCES TO HELP OTHERS IN THE DECORAH COMMUNITY AND SURROUNDING AREA THROUGH SERVICE PROJECTS BY CLUB MEMBERS. SERVICE TO CHILDREN IS A MAJOR EMPHASIS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SUPPORT LOCAL COMMUNITY SERVICE PROJECTS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>17487</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>30335</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SUPPORT LOCAL COMMUNITY SERVICE PROJECTS.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>30335</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WARD BUDWEG</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE HUINKER</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PHIL IVERSON</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KELLY REAGAN</PersonNm>
        <TitleTxt>SECRETARY/TR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHANNON DUNCAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRECKA PUTNAM</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JIM MORROW</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>KELLY REAGAN</PersonNm>
        <USAddress>
          <AddressLine1Txt>300 EAST WATER STREET</AddressLine1Txt>
          <CityNm>DECORAH</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>52101</ZIPCd>
        </USAddress>
        <PhoneNum>5633824411</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>9832</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>8201</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>5912</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5422</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>8601</CurrentTaxYearAmt>
        <TotalAmt>37968</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>40543</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>29956</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>29231</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>78714</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>67831</CurrentTaxYearAmt>
        <TotalAmt>246275</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>50375</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>38157</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>35143</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>84136</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>76432</CurrentTaxYearAmt>
        <TotalAmt>284243</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>284243</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>6</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>21</CurrentTaxYearAmt>
        <TotalAmt>30</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>6</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>21</CurrentTaxYearAmt>
        <TotalAmt>30</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>50381</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>38157</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>35144</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>84138</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>76453</CurrentTaxYearAmt>
        <TotalAmt>284273</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99990</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99940</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>NAME: CARLSON PARK CASH CONTRIBUTION: 11,984</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES SUMMER PICNIC 200 NORDIC FEST FLOAT 188 RECRUITMENT 175 JULY 4TH 91 MEETING EXPENSE 2,263 ROTARY EDUCATION 900 YOUTH EXCHANGE 623 DISTRICT DUES 2,754 LICENSES/PERMITS 20 MEALS 17,032 HIGH SCHOOL SCHOLARSHIPS 4,000 FOUNDATION GIVING 1,060 INTERNATIONAL DUES 6,955 CHRISTMAS LUNCHEON 40 BANK CHARGES 141 BRAIN GAME BOOKS 45 DISASTER RELIEF 1,000 CONTRIBUTIONS - OTHER 3,840 TOTAL 41,327</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>ROTARY CLUB MEMBERS VOLUNTEER THEIR TIME AND RESOURCES TO HELP OTHERS IN THE DECORAH COMMUNITY AND SURROUNDING AREA THROUGH SERVICE PROJECTS BY CLUB MEMBERS. SERVICE TO CHILDREN IS A MAJOR EMPHASIS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>SUPPORT LOCAL COMMUNITY SERVICE PROJECTS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
