Transparency at The Wheel: Governance & Finances

Posted on 18 Jul 2018 Last updated on 1 Sep 2022

In The Wheel, we are committed to maximising transparency and demonstrating clear accountability in how we do our work.

As a result, we have adopted in full a range of ‘good practice’ standards:  During 2021 we ensured full compliance with the Charities Regulator's Charities Governance Code; the Statement of Recommended Practice (SORP) for our annual reporting and all of the guidelines and recommendations for charities published by the Charities Regulator.  

This website is one of our primary channels for delivering transparency in how we do our work and we encourage anyone with ideas for improvements to contact our colleague Fergal Moran, Director of Finance, at  

In order to make information about important things like finances and salaries as easy as possible to find, we provide the most pertinent points from the Director’s Report and the Audited Accounts from 2021 below. 

Income & Expenditure

In 2021, Rotha (trading as The Wheel) had an income of €2,688,826, an increase of nearly 15% on the 2020 income of €2,345,864. Our expenditure was €2,064,302, just over 9% higher than 2020 expenditure of €1,898,472.  

  2021  2020 Increase 
Income  €2,688,826           €2,345,864            15% 
Expenditure       €2,361,850            €1,898,472            9% 

The full results for the year are set out in the Statement of Financial Activities on Page 42 of Audited Accounts 2021.


    Financial performance and income diversification 

    In 2021 both statutory and income from other public sources (EU) performed strongly, and earned income from membership, training delivery, and other projects recovered from the impact of the Covid pandemic in 2020. 

    The main differences between income for 2021 of €2.688m and €2.346m in 2020 were 

    • Increase of €240,000 in National Training Fund funding 

    • Securing of €180,000 funding from Community Foundation for Ireland for WeAct 

    • Increase in funding from Access Europe by €163,000 

    • Increase in earned income from membership and training of approximately €100,000 

    • Reduction in the one-off funding from the Covid 19 Stability Scheme of €273,472  

    • Reduction in the one-off Covid Community Outreach Programme of €100,000  

    Incoming Resources 

    Restricted Income    Unrestricted Income   
    Community And Voluntary Pillar  €73,476  Membership  €291,470 
    Scheme to Support National Organisations          €90,000  Vat Compensation Scheme  €2,567 
    National Training Fund  €1,140,000  Earned Income & Corporate Support          €287,355 
    National Rural Network  €109,000     
    Shared Island Programme  €70,000     
    European Schools Ambassador Programme          €44,660     
    Europe For Citizens  €12,500     
    Access Europe  €244,000     
    Future of Europe  €14,709     
    Engaging Europe  €29,334     
    Erasmus Programme  €31,200     
    HR Supports  €3,000     
    Spark Change  €5,444     
    Medtronic Covid Supports  €18,269     
    Charity Impact Awards  €41,842     
    WeAct Campaign  €180,000     
    Total Restricted Income 2021  €2,107,434    Total Unrestricted Income 2021  €581,392 

    Total Income for 2021 




    Please see Note 4 on Page 49 of Audited Accounts 2021 for detailed breakdown of income. 


    The major elements of expenditure in 2021 were: 

    • Staffing costs related to member services, training, information provision, research, and advocacy for the sector; and 

    • The implementation of the Community Foundation for Ireland funded campaign for WeAct. 

    Please see Note 5 on Page 50 of Audited Accounts 2021 for detailed breakdown of expenditure. 

    Total expenditure for 2021: €2,361,850 


    The average number of persons employed by The Wheel in 2021 was 29. 

    5 senior employees earned remuneration (salaries and any benefits in kind, excluding employer’s pension costs) in excess of €60,000 as follows: 

    Salary Band 

    Number of Staff 

    €60,000 - €70,000         

    €70,001 - €80,000 

    €80,001 - €90,000 

    €90,001 - €100,000 

    Senior management comprised of the CEO, Director of Public Policy, Director of Programmes, Director of Business Development and Director of Finance. 

    The Chief Executive Officer was the highest earning employee and the remuneration package was comprised as follows: 

    Gross Salary 


    Benefit in Kind (income protection plan)      


    Employers Pension Contribution 


    Total Remuneration Package 


    Directors Remuneration

    The directors gave their services free of charge and are not compensated for their work. The Wheel operates a policy of reimbursing directors and sub-group members for out of pocket expenses and is grateful to a number of member organisations who actually cover directors and sub-group members out of pocket expenses (detailed in our full accounts). 

    Please see Note 7 on Page 51 of Audited Accounts 2021 for more information on salaries and remuneration. 

    The Wheel has a staff team based in an office in Dublin, and headed by a Chief Executive Officer who reports directly to the board through the Chairperson. A senior management team of four reports to the Chief Executive and all other staff report to members of the senior management team.

    Meet the Team


    Decisions reserved for only the board of directors to make include:

    • The Company’s strategic plans and annual operating budgets;
    • Projects outside the scope of the strategic plan;
    • Business acquisitions and disposals;
    • Decisions on Litigation;
    • Appointment/Removal of Subgroup Chairs and Members;
    • Appointment/Removal of Chief Executive Officer;
    • Appointment/Removal of Auditors;
    • Approval of Borrowing/Finance Facilities;
    • Approval of Contracts with term exceeding one year or financial liability on The Wheel exceeding €60,000;
    • Annual Review of Risk and Internal Control;
    • Approval of new staff positions at director level;
    • Approval of changes to membership categories or rates.

    Further Documentation

    Feedback to the Board

    The Wheel is eager to strengthen and develop channels of accountability between our members and the Board. To that end, we have a special Membership-Board Accountability Process, which includes the following:

    The board, through the CEO and Director of Public Policy, will regularly report to members about progress being made in implementing The Wheel’s strategy.

    Members will are invited to provide their feedback directly to the Board (via a dedicated email address: and at our member forums across the country). Feedback and comments received by the board will be recorded and reviewed annually by the board.

    The Importance of Collaboration

    We place huge value on collaborative working in the Irish community and voluntary, charity and social enterprise sector.

    We value collaborative working as a way of increasing the value and impact of our work and strengthening our sector.

    Collaboration in Action

    In 2020 we collaborated with a wide range of partners to influence policy and deliver programmes and services. Key amongst these were our wide range of national and EU-funded programmes, and our various engagements with the Charities Regulator.                                                                     

    In addition to the snapshot above, you can read about our projects and collaborations below.

    Our Collaborations

    Privacy Policy

    The Wheel is involved in a significant amount of communication with various stakeholders from across the Irish community and voluntary sector, as well as wider society. The purpose of our privacy policy in that regard is to be as open and transparent as we possibly can be about the types of information we collect and what we do with it. Our privacy policy has been revised and updated in accordance with GDPR requirements. 

    Read Privacy Policy

    Complaints Policy

    The Wheel has a vigorous complaints policy, put in place for the purpose of upholding the standards and quality of the interaction of all representatives of The Wheel with our members, the general public and other stakeholders. 

    We have designed our complaints policy to be as straightforward and efficient as possible, to ensure that any individual or organisation who may see fit to lodge a formal complaint that The Wheel takes their feedback and input seriously and in the spirit of full openness.

    Read Complaints Policy