Nonprofit · EIN 42-6077414
ROTARY INTERNATIONAL
Also known as WEST LIBERTY ROTARY CLUB
Tax-exempt · WEST LIBERTY, IA 52776
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $20,858 | $23,063 | -$2,205 | $43,412 | – | $43,412 |
| December 31, 2023 | 990-EZ | $48,464 | $49,831 | -$1,367 | $45,617 | – | $45,617 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $2,950
- Membership dues
- $14,219
- Program service revenue
- $3,640
- Investment income
- $49
Expenses
- Compensation of officers, directors and key employees
- $0
- Other expenses
- $23,063
- Program services (functional)
- $23,063
Balance sheet and other
- Total assets, start of year
- $45,617
- Total assets, end of year
- $43,412
- Total liabilities, end of year
- –
- Net assets, end of year
- $43,412
- Cash, savings and investments
- $34,391
- Gross receipts
- $20,858
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARK SMITH | PRESIDENT | 5 | $0 |
| CARA MCFERREN | PRESIDENT ELECT | 5 | $0 |
| JAKE BURROUGHS | SECRETARY | 5 | $0 |
| HEATHER WISMAN | TREASURER | 5 | $0 |
| CLIFF MCFERREN | SEARGEANT OF ARMS | 5 | $0 |
990-EZ for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BILL KOELLNER | DIRECTOR | 5 | $0 |
| KENNETH BROOKS | PRESIDENT | 5 | $0 |
| JACOB BORROUGHS | SECRETARY | 1 | $0 |
| KRISTA LANIER | TREASURER | 1 | $0 |
| XIOMARA LEVSEN | DIRECTOR | 1 | $0 |
| ALLIE PAARSMITH | DIRECTOR | 1 | $0 |
| GUILLERMO TREVINO | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 301, WEST LIBERTY, IA 52776-0301
- In care of
- % KRISTA LANIER
- Mailing address (990-N for 2025)
- PO Box 301, West Liberty IA 52776
- Principal officer (990-N for 2025)
- Mark Smith, PO Box 301, West Liberty IA 52776
- Signed the 990-EZ
- MARK SMITH, TREASURER
- Phone
- (319) 331-9699
- Return prepared by
- MARTIN P BROWN CPA
Mission
CHARITABLE WORK IN COMMUNITY WORLD
Program accomplishments
- THE ROTARY FOUNDATION--HELPING THOUSANDS OF PEOPLE WORLDWIDEExpenses $23,063
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-N on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 42-6077414
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1942
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Group exemption
- 0573: ROTARY INTERNATIONAL
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: Mark Smith | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2024 | $20,858 | $23,063 | $43,412 | XML |
| 990-EZ | December 2023 | $48,464 | $49,831 | $45,617 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 42-6077414).
Questions about ROTARY INTERNATIONAL
- What is the EIN of ROTARY INTERNATIONAL?
- The employer identification number (EIN) of ROTARY INTERNATIONAL is 42-6077414.
- Is ROTARY INTERNATIONAL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1942.
- Are donations to ROTARY INTERNATIONAL tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does ROTARY INTERNATIONAL file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of ROTARY INTERNATIONAL due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ROTARY INTERNATIONAL last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
- Who is the principal officer of ROTARY INTERNATIONAL?
- The 990-N for 2025 names Mark Smith.
- Who are the officers and directors of ROTARY INTERNATIONAL?
- The 990-EZ for the year ended December 31, 2024 lists 5 people; 0 received compensation from the organization.
- How much revenue does ROTARY INTERNATIONAL have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $20,858, expenses of $23,063 and total assets of $43,412 at year end.
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