Leo Rosner Foundation Inc
Leo Rosner Foundation shows consistent asset growth and no reported officer compensation over a decade.
EIN: 136161637 · Palm Beach, FL · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $6.1M |
| Total Expenses | $1.6M |
| Program Spending | 85% |
| Net Assets | $25.3M |
| Transparency Score | 85/100 |
Is Leo Rosner Foundation Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Leo Rosner Foundation Inc directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Leo Rosner Foundation Inc
Leo Rosner Foundation Inc (EIN: 136161637) is a nonprofit organization based in Palm Beach, FL. The organization reported total revenue of $6.1M and total assets of $34.0M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Leo Rosner Foundation Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Leo Rosner Foundation Inc is a mid-size nonprofit that has been operating for 66 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 21.1%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $3.0M |
| Total Expenses | $1.6M |
| Surplus / Deficit | +$1.4M |
| Total Assets | $25.3M |
| Total Liabilities | $15K |
| Net Assets | $25.3M |
| Operating Margin | 47.5% |
| Debt-to-Asset Ratio | 0.1% |
| Months of Reserves | 195.6 months |
Financial Health Grade: A
In 2023, Leo Rosner Foundation Inc reported a surplus of $1.4M with revenue exceeding expenses, holds 195.6 months of operating reserves (strong position), has a debt-to-asset ratio of 0.1% (very low leverage).
Financial Trends
Over 10 years of filings (2011–2023), Leo Rosner Foundation Inc's revenue has grown at a compound annual growth rate (CAGR) of 21.1%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +15.4% | -3.5% | +8.7% |
| 2022 | +3.4% | +32.4% | -12.4% |
| 2021 | +71.0% | +28.6% | +33.5% |
| 2020 | -10.1% | -2.8% | +5.0% |
| 2019 | +352.4% | +38.1% | +71.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1960 |
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 Leo Rosner Foundation Inc 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: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Leo Rosner Foundation Inc allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% 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 surplus of $1.4M, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.1%.
Executive Compensation Analysis
The Leo Rosner Foundation Inc. consistently reports 0% officer compensation across all available filings, indicating that its leadership is either entirely volunteer-based or compensated through other means not categorized as officer compensation, which is highly favorable for donor confidence.
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 Leo Rosner Foundation Inc's IRS 990 filings:
- Lack of detailed expense breakdown (programs vs. admin vs. fundraising) in provided data, limiting full efficiency analysis.
Strengths
The following positive indicators were identified for Leo Rosner Foundation Inc:
- Consistent asset growth from $9.9M (2011) to $25.3M (2023), indicating strong financial stability.
- Zero reported officer compensation across all filings, suggesting efficient use of funds and volunteer leadership.
- Significant revenue growth from $298K (2011) to $2.9M (2023), demonstrating increasing support.
- Low liabilities relative to assets, indicating sound financial management.
Frequently Asked Questions about Leo Rosner Foundation Inc
Is Leo Rosner Foundation Inc a legitimate charity?
Leo Rosner Foundation Inc (EIN: 136161637) is a registered tax-exempt nonprofit based in Florida. Our AI analysis gives it a Mission Score of 85/100. It has 10 years of IRS 990 filings on record. Total revenue: $6.1M. 1 red flag identified. 4 strengths noted. Financial health grade: A.
How does Leo Rosner Foundation Inc spend its money?
Leo Rosner Foundation Inc directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Leo Rosner Foundation Inc tax-deductible?
Leo Rosner Foundation Inc is registered as a tax-exempt nonprofit (EIN: 136161637). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Leo Rosner Foundation Inc's spending goes to programs?
Leo Rosner Foundation Inc directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
Where is Leo Rosner Foundation Inc located?
Leo Rosner Foundation Inc is headquartered in Palm Beach, Florida and files with the IRS under EIN 136161637.
How many years of IRS 990 filings does Leo Rosner Foundation Inc have?
Leo Rosner Foundation Inc has 10 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 $6.1M in total revenue.
Is Leo Rosner Foundation Inc. a good charity?
Based on the available IRS 990 data, the Leo Rosner Foundation Inc. appears to be a financially stable organization with growing assets and revenue. The consistent reporting of 0% officer compensation is a significant positive indicator of efficient resource allocation. However, without detailed program expense breakdowns, a full assessment of its programmatic impact is limited.
How has the organization's financial health changed over time?
The organization has shown significant financial growth. Assets have grown from $9.9 million in 2011 to $25.3 million in 2023, and annual revenue has increased from $298,372 in 2011 to $2,957,350 in 2023, indicating strong financial health and sustainability.
What is the trend in the organization's expenses?
Expenses have generally increased in line with revenue and asset growth, from $582,291 in 2011 to $1,552,619 in 2023. This suggests that as the organization's capacity grows, so does its operational spending.
Filing History
IRS 990 filing history for Leo Rosner Foundation Inc showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Leo Rosner Foundation Inc's revenue has grown by 891.2%, moving from $298K to $3.0M. Total assets increased by 155.2% over the same period, from $9.9M to $25.3M. Total functional expenses rose by 166.6%, from $582K to $1.6M. In its most recent filing year (2023), Leo Rosner Foundation Inc reported a surplus of $1.4M, with revenue exceeding expenses. The organization holds $15K in liabilities against $25.3M in assets (debt-to-asset ratio: 0.1%), resulting in net assets of $25.3M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $3.0M | $1.6M | $25.3M | $15K | — | View 990 |
| 2022 | $2.6M | $1.6M | $23.3M | $13K | — | View 990 |
| 2021 | $2.5M | $1.2M | $26.6M | $11K | — | View 990 |
| 2020 | $1.4M | $945K | $19.9M | $11K | — | View 990 |
| 2019 | $1.6M | $971K | $19.0M | $10K | — | View 990 |
| 2015 | $356K | $703K | $11.1M | $6K | — | View 990 |
| 2014 | $456K | $669K | $11.7M | $6K | — | View 990 |
| 2013 | $421K | $622K | $11.4M | $6K | — | View 990 |
| 2012 | $283K | $580K | $10.4M | $6K | — | View 990 |
| 2011 | $298K | $582K | $9.9M | $6K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $3.0M, expenses of $1.6M, and assets of $25.3M (revenue +15.4% year-over-year).
- 2022: Revenue of $2.6M, expenses of $1.6M, and assets of $23.3M (revenue +3.4% year-over-year).
- 2021: Revenue of $2.5M, expenses of $1.2M, and assets of $26.6M (revenue +71.0% year-over-year).
- 2020: Revenue of $1.4M, expenses of $945K, and assets of $19.9M (revenue -10.1% year-over-year).
- 2019: Revenue of $1.6M, expenses of $971K, and assets of $19.0M (revenue +352.4% year-over-year).
- 2015: Revenue of $356K, expenses of $703K, and assets of $11.1M (revenue -22.0% year-over-year).
- 2014: Revenue of $456K, expenses of $669K, and assets of $11.7M (revenue +8.5% year-over-year).
- 2013: Revenue of $421K, expenses of $622K, and assets of $11.4M (revenue +48.6% year-over-year).
- 2012: Revenue of $283K, expenses of $580K, and assets of $10.4M (revenue -5.1% year-over-year).
- 2011: Revenue of $298K, expenses of $582K, and assets of $9.9M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Leo Rosner Foundation Inc:
Data Sources and Methodology
This transparency report for Leo Rosner Foundation Inc 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.