2014-02-12T14:32:24-06:00 2013-06-30 GRANT THORNTON LLP 175 W JACKSON BLVD STE 2000 CHICAGO IL 60604 990 2012-07-01 361707667 Rotary International % DAVID W STUMPF ROTA 8478663000 1560 Sherman Avenue Suite Evanston IL 602013698 LORI CARLSON 8478663000 2014-02-11 true JULIE A DEE 3128560200 2012 2015-11-30 17:44:51Z John P Hewko 1560 Sherman Avenue Evanston IL 602013698 168517134 false 0573 X www.rotary.org X 1911 IL Rotary International (RI) is a worldwide association of rotary clubs, whose mission is to provide service to others, promote integrity, and advance world understanding, goodwill, and peace. 19 17 579 1208660 694318 61386587 65438363 17885677 15228448 8918998 8964357 2429928 3323801 90621190 92954969 414304 5380219 0 0 29517258 31477762 0 0 0 61689421 61795128 91620983 98653109 -999793 -5698140 167658260 169232729 42769541 39801567 124888719 129431162 X The mission of Rotary International is to provide service to others, promote integrity, and advance world understanding, goodwill, and peace through its fellowship of business, professional, and community leaders. false false 10434549 0 0 District Governors - The District Governor is the officer of RI for each grouping of clubs that form a district. The District Governor directly oversees all clubs within the district. In addition to providing leadership, the Governor ensures continuity in all programs and related operations within the district and acts as a liaison between RI and the district. In FY13, RI has 532 District Governors. 7697116 0 8207427 International Convention - The International Convention is the annual business meeting of RI and is designed to inspire and inform Rotarians at an international level while advancing the strategic goals of RI and its Foundation. The convention is held annually in a different country each year. In 2013, the convention was held in Lisbon, Portugal, and attracted more than 19,000 attendees. 6158918 0 6446577 Magazine - The Rotarian magazine and the 31 regional magazines have a combined worldwide circulation of more than 1.25 million. All members are required to subscribe to one of these official magazines, which provide informative and inspirational content in 25 languages. The Rotarian, which is the flagship publication, is produced by RI; the regional magazines are published outside of the United States and are produced independently with some support from RI. 55050666 5380219 516093 79341249 false false false false false false false false false true true false false false true false true false true true false false false false false false true false true false false false false false false false false false false false false false true true true false true X 188 0 579 true true true true false false true true false X 19 17 false false false false true true false true true false true true true true true true true true true true false X X DAVID W STUMPF 8478663000 1560 SHERMAN AVENUE Evanston IL 602013698 X Sakuji Tanaka 40.0 X X 36317 0 4814 Ron D Burton 40.0 X X 25535 0 5893 Kenneth M Schuppert Jr 20.0 X X Elizabeth S Demaray 20.0 X X Jose Antonio F Antiorio 20.0 X Kenneth R Boyd 20.0 X X Ann-Britt Asebol 20.0 X John B Boag 20.0 X Jacques di Costanzo 20.0 X Yash Pal Das 20.0 X Allan O Jagger 20.0 X Paul Knyff 20.0 X Takeshi Matsumiya 20.0 X Anne L Matthews 20.0 X Shekhar Mehta 20.0 X Juin Park 20.0 X Gideon Peiper 20.0 X Andy Smallwood 20.0 X Bryn Styles 20.0 X John K Best 20.0 X John Hewko 29.0 11.0 X 281144 112064 35403 Peter DeBerge 29.0 11.0 X 189847 75673 34664 Lori Carlson 29.0 11.0 X 158773 63287 5584 Peter Markos 29.0 11.0 X 161793 64491 36982 Michele Berg 36.0 4.0 X 134513 14120 32267 Joe Brownlee 10.0 30.0 X 41072 126567 9578 Steven Routburg 30.0 10.0 X 135060 45020 24397 Jeanette Hamilton 13.0 27.0 X 52390 106367 24679 Theresa Nissen 40.0 X 196087 0 16651 Chang Kyu Kim 17.0 23.0 X 70000 94706 19819 Frank Pezzimenti 17.0 23.0 X 66651 92041 14282 Celso Fontanelli 18.0 22.0 X 69978 85529 27854 Vijayalakshmi Vennelakanti 20.0 20.0 X 71975 71975 20718 Andrew McDonald 27.0 13.0 X 94746 46666 19935 Kathy Kessenich 30.0 10.0 X 111419 39147 9307 1897300 1037653 342827 43 true true false Pacific World Thailand Ltd 511 SOI 6 SRI-AYUTHAYA ROAD RAJTHEVEE BANGKOK TH 10400 Shuttle Bus Srv. 2999574 Siegel and Gale LLC 625 Avenue of the Americas 4th Flo NEW YORK NY 10011 Brand Strategy 1647337 Oce Business Services Inc 460 West 34th Street NEW YORK NY 10001 Business Center 1226315 Visual Aids Electronics Corp 12900 Cloverleaf Center Drive Suite GERMANTOWN MD 20874 Equipment Company 634590 Avant Grup Bardet SL AVINGUDA DE LA MARINA SANT BOI DE LLOBREGAT BARCELONA SP 08830 Transportation Comp. 548292 36 65438363 65438363 INTERNATIONAL MEETINGS 900099 8207427 8207427 MAGAZINE 541800 6446577 6028499 418078 MEETING REVENUE 900099 231330 231330 OPEN WORLD LEADERSHIP PROGRAM 900099 210175 210175 OPERATING INCOME - INFOTECH 900099 132939 132939 15228448 2015827 2 2015825 0 1338527 1338527 5136140 3965324 1170816 0 1170816 276238 894578 69121346 8490135 62709405 7953546 6411941 536589 6948530 6948530 0 0 632855 933890 -301035 -301035 INSURANCE - U.S. CLUBS 524298 1375125 1375125 SERVICE INCOME 900099 186137 186137 TRAVEL SERVICE 900099 26150 26150 -471919 30397 -502316 1115493 92954969 14752019 694318 12070269 5380219 5380219 0 0 0 1492905 1089262 403643 0 22043638 16268888 5774750 3121642 2305206 816436 2879217 1944943 934274 1940360 1425934 514426 1758741 327335 1431406 538307 266421 271886 135874 44269 91605 0 0 264705 264705 3026775 2490024 536751 4401259 4401259 2767799 2221176 546623 4636398 1411893 3224505 0 3121271 2621098 500173 14084347 12425740 1658607 0 6899186 6777143 122043 0 0 3419221 1708075 1711146 1831019 1623797 207222 DISTRICT GOVERNORS 9677345 9677345 MAGAZINE PUBLICATIONS 3711333 3711333 EQUIPMENT RENT & MAINTENANCE 884375 746751 137624 LOSS ON A/R 348660 174330 174330 288513 298808 -10295 98653109 79341249 19311860 0 3919902 4972406 9576621 15917715 0 0 5904968 7630871 0 0 0 0 234249 358431 136438 138093 3527619 3453698 107482305 67933295 35967652 39549010 63902272 57062778 42952216 38016571 450826 1020052 0 0 1085497 1113104 167658260 169232729 39105379 37992410 0 0 3664162 1809157 0 0 0 0 0 0 0 0 0 0 0 0 42769541 39801567 X 124888719 129431162 0 0 0 0 124888719 129431162 167658260 169232729 X -5698140 3863657 6376926 X false true X true false 2960445 2960445 70863297 42428660 28434637 236707 133648 103059 33365597 25314728 8050869 56259 56259 0 39549010 GLOBAL ASSET ALLOCATION 16871978 F REAL ASSET FUNDS 13543080 F ALTERNATIVE INVESTMENTS 7601513 F 38016571 0 0 X Form 990, Schedule D, Part X, Line 2 FIN 48 (ASC 740) Footnote Rotary International is an organization described in Section 501(c)(4) of the Internal Revenue Code (IRC) of 1986, as amended and, as such, is exempt from federal income tax on income earned related to exempt activities under IRC Section 501(a). The Foundation is an organization described in Section 501(c)(3) of the IRC of 1986, as amended, and, as such, is exempt from federal income tax on income earned related to exempt activities under IRC Section 501(a). In addition, the IRS has determined that both Rotary International and the Foundation are not private foundations within the meaning of Section 509(a) of the IRC. PPH files a corporation income tax return, but is not treated as an insurance company for federal income tax purposes as it is a captive insurance company. Accordingly, premiums (from Rotary) and losses and loss adjustment expenses are excluded from the calculation of taxable income. There was no liability for income tax as of 30 June 2013 and 2012. Infotech is a private limited company registered in India and, as such, is a taxable corporation in India. Under U.S. tax regulations, Infotech is treated as a foreign partnership and all operations are included in Rotary's U.S. tax filings. The Financial Accounting Standards Board (FASB) issued guidance that requires tax effects from uncertain positions to be recognized in the financial statements only if the position is more likely than not to be sustained if the position were to be challenged by a taxing authority. While Rotary International is exempt from income tax under IRC Section 501(c)(4) and the Foundation is exempt from income tax under IRC Section 501(c)(3), they are subject to tax on income unrelated to their exempt purposes, unless that income is otherwise excluded by the IRC. Rotary applied the uncertain tax position guidance, as required by U.S. GAAP, to all tax positions for which the statute of limitations would remain open and determined there were no material unrecognized tax liabilities or benefits. The tax years ended 2010, 2011, 2012 and 2013 are still open to audit for both federal and Illinois purposes. Central America and the Caribbean Investments 7601513 Europe (Including Iceland and Greenland) Investments 0 South Asia Investments 0 Europe (Including Iceland and Greenland) 1 41 Program Services Membership Support 3904587 East Asia and the Pacific 3 40 Program Services Membership Support 1582098 South America 2 19 Program Services Membership Support 604984 South Asia 1 31 Program Services Membership Support 430317 South Asia 1 104 Program Services InfoTech 1715422 8 235 8 235 15838921 15838921 true false true false true true true The Rotary Foundation of Rotary International 1560 Sherman Avenue Evanston IL 602013698 363245072 501(c)(3) 5360811 PolioPlus Fund The Rotary Foundation of Rotary International 1560 Sherman Avenue Evanston IL 602013698 363245072 501(c)(3) 19408 Disaster Relief 1 Form 990, Schedule I, Part I, Line 2 Organization's Procedures for Monitoring Grant Funds in the U.S. Rotary International issued two grants in fiscal year ended 30 June 2013 to The Rotary Foundation of Rotary International [501(c)(3)]. Rotary International relies on the grant-monitoring procedures of The Rotary Foundation of Rotary International for the PolioPlus and Disaster Relief Recovery Fund. X X X X X true true X X X X true false false false false false false false false John Hewko 275842 109951 0 0 5302 2113 6256 2494 19057 7596 306457 122154 0 0 Peter DeBerge 189003 75337 0 0 844 336 10006 3988 14779 5891 214632 85552 0 0 Lori Carlson 158637 63233 0 0 136 54 3993 1591 0 0 162766 64878 0 0 Peter Markos 161657 64437 0 0 136 54 8100 3229 18342 7311 188235 75031 0 0 Michele Berg 133431 14007 0 0 1082 113 10998 1155 18203 1911 163714 17186 0 0 Joe Brownlee 40142 123703 0 0 930 2864 2347 7231 0 0 43419 133798 0 0 Steven Routburg 134917 44972 0 0 143 48 7542 2514 10756 3585 153358 51119 0 0 Jeanette Hamilton 52327 106239 0 0 63 128 3041 6174 5103 10361 60534 122902 0 0 Theresa Nissen 174146 0 0 0 21941 0 8107 0 8544 0 212738 0 0 0 Chang Kyu Kim 70000 94706 0 0 0 0 5819 7873 2604 3523 78423 106102 0 0 Frank Pezzimenti 66651 92041 0 0 0 0 5998 8284 0 0 72649 100325 0 0 Celso Fontanelli 69978 85529 0 0 0 0 11407 13942 1127 1378 82512 100849 0 0 Vijayalakshmi Vennelakanti 71883 71883 0 0 92 92 1404 1404 8955 8955 82334 82334 0 0 Andrew McDonald 92888 45751 0 0 1858 915 5368 2644 7988 3935 108102 53245 0 0 Kathy Kessenich 0 0 0 0 111419 39147 0 0 6887 2420 118306 41567 0 0 Form 990, Schedule J, Part I, Line 1a First Class or Charter Travel Uncompensated volunteer leaders conduct extensive international travel on behalf of the organization. Rotary International provides business-class airfare for the Board of Directors. Business-class is available in most markets, but if it is not, first-class or economy airfares are substituted. The President and President-Elect are permitted to use first-class travel, although they may choose business-class or economy travel. The General Secretary is permitted to use first-class travel when business-class in not available. Form 990, Schedule J, Part I, Line 1a Housing Allowance Or Residence For Personal Use For efficiency, residences near RI headquarters are provided for Rotary International President and President-Elect. Personal use of the residences is reported as taxable income to the recipients. In addition, RI reimburses the President and President-Elect for certain costs associated with maintaining their personal residences while they are traveling on behalf of the association. These expense reimbursements are taxable to the recipients. Form 990, Schedule J, Part I, Line 1a Travel for Companions Rotary International provides for spouse travel if spouse participation assists the organization in achieving its mission. The Rotarian and spouse are required to submit documentation detailing the activities and supporting the bona fide business purpose of the travel. Management reviews the documentation during the expense reimbursement approval process. Form 990, Schedule J, Part I, Line 1a Tax Indemnification and Gross-Up Payments Rotary International does not compensate the President and President-Elects services other than the reimbursement of certain personal expenses related to their services (i.e., the cost to maintain their personal residence, health insurance, etc.) as defined in Rotary Code of Policies. The expense reimbursements are taxable to the recipients. It is the board policy to pay the presidents for the taxes associated with this income. Form 990, Schedule J, Part I, Line 1a Health or Social Club Dues or Initiation Fees For the President and President-Elect, expenses related to maintaining club memberships are included under the Rotary Code of Policies for personal expenses reimbursement. These expense reimbursements are taxable to the recipient. Form 990, Schedule J, Part I, Line 4a Receive a Severance Payment or Change-of-Control Payment The following individuals received a severance payment during calendar 2012: Kathy Kessenich: $150,566 ($111,419 allocated to Rotary International) Theresa Nissen: $21,633 Form 990, Part VII and Schedule J Highest Compensated Employees Rotary International has a highest compensated employee at its office in Zurich, Switzerland, which is currently undisclosed due to potential infringement of local data privacy laws. Salaries for staff at the International Offices are established in their local currency and translated to US dollars for reporting purposes, resulting in potentially large fluctuations in the US dollar reportable equivalent for compensation. Form 990, Part III, Line 4d Other Program Services (Code:___) Expenses $55,050,666 including grants of $5,380,219 (Revenue $516,093) Other program services are in place to coordinate and direct the activities of Rotary International and support the Object of Rotary. The Object of Rotary is to encourage and foster the ideal of service as a basis of worthy enterprise. These other program services support the Object of Rotary by helping Rotary clubs and districts achieve their service goals, expand Rotary membership, and promote their activities to the media and general public. Form 990, Part V, Line 4b Name of Foreign Country Argentina Australia Bangladesh Brazil Canada Chile Colombia Denmark Egypt Germany India Japan Nigeria Norway Pakistan Peru Philippines Republic of South Korea South Africa Sri Lanka Sweden Switzerland Thailand United Kingdom Venezuela Form 990, Part V, Line 6b Express Statement that such Contributions or Gifts Were Not Tax Deductible Rotary International does not directly solicit contributions from the general public. The member clubs of Rotary International, also Section 501(c)(4) entities, paid membership dues which are reported on Form 990, Part VIII, LIne 1b as contribution revenue. As such, Rotary International does not directly provide an express statement. Form 990, Part VI, Section A, Line 6 Members or Stockholders The membership of Rotary International consists of Rotary clubs organized and operating in accordance with the RI constitution and bylaws. Form 990, Part VI, Section A, Line 7a Persons Who May Elect One or More Members of The Governing Body The procedures for the selection of Rotary International (RI) officers are stated in the RI bylaws. The RI Nominating Committees select nominees for the Board of Directors and President. Directors are nominated by zones. Each of the 34 worldwide RI zones nominates a director from the membership of the Clubs in that zone every fourth year according to a schedule established by the RI Board. Each zone elects a member of a Club, who must be a past director of RI, to serve on the Nominating Committee for President. Each Club may vote in the election for President and Directors, which takes place at the annual RI convention. Form 990, Part VI, Section B, Line 11b Review of Form 990 Rotary International's Form 990 is prepared by an independent certified public accounting firm. A draft of the Form 990 is reviewed by the Controller and the Chief Financial Officer. Upon completion of the review process, the return is provided to the Board of Directors, signed by the CFO and filed with the IRS. Form 990, Part VI, Section B, Line 12c Conflict of Interest Policy All directors must disclose any family or business relationships with other directors, trustees of the Rotary Foundation, key employees, or highest compensated independent contractors of Rotary International and The Rotary Foundation as identified annually by the General Secretary. To comply with this policy, directors submit an annual Potential Conflict of Interest Statement, on which they report any previously undisclosed potential conflicts of interest. The RI Executive Committee reviews these reports and works to resolve any actual or potential conflicts. If no resolution is reached, the Committee refers the matter to the Board of Directors and an appropriate action will be taken. A potential conflict of interest is deemed to exist if a majority of directors voting reach an affirmative decision. The director with the potential conflict of interest shall not be present for the vote. In addition, the Operations Review Committee monitors compliance with the Code of Conduct and Conflict of Interest Policy of the organization and the Board of Directors. Key employees and other employees in a position of influence are also required to make annual conflict of interest disclosures. Form 990, Part VI, Section B, Lines 15a & 15b Determination of Compensation The process for determining compensation for the General Secretary, Deputy General Secretary and General Managers was last reviewed in fiscal year 2013. RIs Human Resources collects data on total compensation (i.e., base salary and benefits) from several sources, including independent compensation consultants, salary surveys, internet sites, professional publications, and information from similar organizations in the same geographic area. Human Resources provides a salary range for the General Secretary, Deputy General Secretary, and General Managers positions and the Executive Committee of the Board of Directors review salary ranges and salary increase parameters for reasonableness. The General Secretarys compensation is based on the terms in the General Secretarys contract. The General Secretary approves salary increases for the Deputy General Secretary and General Managers within the salary ranges approved by the Executive Committee of the Board of Directors. This process is contemporaneously docuemnted. Form 990, Part VI, Section C, Line 19 Organizational Documents Available to the Public Rotary International makes its governing documents, conflict of interest policy, and audited financial statements available to the public on the organization's website, www.rotary.org. Form 990, Part XI, Line 9 Other Changes in Net Assets or Fund Balances Pension related changes 6,298,213. PPH activity 27,607. Infotech tax adjustments 53,980. Various book/tax reporting differences (2,874). ----------- Total: 6,376,926. The Rotary Fdn of Rotary International 1560 Sherman Avenue Evanston IL 602013698 363245072 Charitable IL 501(c)(3) 07 Rotary Int'l true Rotary International InfoTech 6th Floor Marisoft III Building E Pune IN 411014 981050532 Info Services IN Rotary Int'l Related 196218 1324177 false 0 true 0.99990 PPH National Insurance Co 76 St Paul Street Suite 500 Burlington VT 05401 030370108 CaptiveInsurance VT Rotary Int'l C Corp 27607 4859829 1.00000 true Rotary International Trust 400 Howard Street San Francisco CA 94105 306349030 Grantor Trust CA Rotary Int'l Trust 35141 1.00000 true true true false false false true false false false false false true false true true true true true true Rotary International InfoTech a 7545 Cost Rotary International Trust a 730 Cost The Rotary Foundation of Rotary International b 5380219 Cost Rotary International Trust b 12907218 Cost The Rotary Foundation of Rotary International n 1863122 Cost The Rotary Foundation of Rotary International o 26529655 Cost PPH National Insurance Co o 186137 Cost Rotary International InfoTech p 114062 Cost Rotary International InfoTech q 1567418 Cost The Rotary Foundation of Rotary International q 14870515 Cost PPH National Insurance Co r 869268 Cost Rotary International Trust s 14131636 Cost Form 990, Schedule R, Part V Lines 1a & 1f The amount reported on Line 1a of $730 relates to the filing organization's share of trust investment income sourced from a Grantor trust.