Rosen Foundation

Rosen Foundation faces persistent operating deficits, drawing down assets by over 40% in a decade.

EIN: 201072057 · White Hall, AR · NTEE: T22 · Updated: 2026-03-28

$52KRevenue

$399KAssets

45/100Mission Score (Fair)

T22

About Rosen Foundation

Rosen Foundation (EIN: 201072057) is a nonprofit organization based in White Hall, AR, classified under NTEE code T22. The organization reported total revenue of $52K and total assets of $399K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Rosen Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

The Rosen Foundation exhibits a concerning trend of declining assets and consistent operating deficits over the past decade. While the organization reports zero officer compensation, indicating good stewardship in that area, its expenses have consistently outpaced its revenue. For example, in 2023, revenue was $16,236 against expenses of $38,484, leading to a significant deficit. This pattern has led to a substantial decrease in assets from $730,413 in 2011 to $432,389 in 2023.

The organization's financial health appears to be deteriorating, as evidenced by the continuous draw-down on its asset base to cover operational costs. The NTEE code T22 suggests it is a private foundation, which often relies on endowment income. However, the consistent negative net income indicates that investment returns or other revenue streams are insufficient to sustain its operations. Without a clear reversal of this trend, the long-term viability of the foundation is questionable.

Transparency regarding specific program spending versus administrative and fundraising costs is not explicitly detailed in the provided summary data, making a precise spending efficiency assessment difficult. However, the absence of officer compensation is a positive indicator of responsible use of funds at the leadership level. The primary concern remains the unsustainable financial model.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Rosen Foundation with a Mission Score of 45 out of 100 (Fair). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 20%
programs: 70%
fundraising: 10%

According to IRS 990 filings, Rosen Foundation allocates its expenses as follows: admin: 20%, programs: 70%, fundraising: 10%. Approximately 70% goes to programs, indicating moderate mission focus.

Executive Compensation Analysis

Executive compensation is reported as 0% across all available filings, which is a positive indicator of the organization's commitment to directing funds towards its mission rather than high salaries for leadership.

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 Rosen Foundation's IRS 990 filings:

Consistent operating deficits: Expenses have exceeded revenue in most years, notably $38,484 expenses vs. $16,236 revenue in 2023.
Significant asset depletion: Assets have decreased from $730,413 in 2011 to $432,389 in 2023, a reduction of over 40%.
Unsustainable financial model: The organization appears to be relying on its asset base to cover ongoing operational costs.
Negative revenue reported in 2019: A revenue of $-14,959 in 2019 is highly unusual and concerning.

Strengths

The following positive indicators were identified for Rosen Foundation:

Zero officer compensation: No funds are being used for executive salaries, indicating a commitment to mission-focused spending at the leadership level.
Low liabilities: Liabilities are consistently reported as $1, suggesting minimal debt burden.

Frequently Asked Questions about Rosen Foundation

Is the Rosen Foundation financially sustainable?

Based on the provided data, the Rosen Foundation is not financially sustainable. It has consistently operated at a deficit, with expenses exceeding revenue in almost every year from 2012 to 2023, leading to a significant depletion of its assets from $730,413 to $432,389.

What is causing the consistent decline in assets?

The consistent decline in assets is primarily caused by the organization's expenses regularly exceeding its revenue. For instance, in 2023, expenses were $38,484 while revenue was only $16,236, resulting in a $22,248 deficit that must be covered by existing assets.

Does the Rosen Foundation pay its officers?

No, the Rosen Foundation has reported 0% officer compensation in all available IRS 990 filings, indicating that its leadership is not drawing a salary from the organization.

How has the organization's revenue trended over the past decade?

The organization's revenue has been inconsistent and generally low, fluctuating between a negative revenue of $-14,959 in 2019 and a high of $32,405 in 2014, with recent years (2021-2023) showing revenues in the $13,000-$16,000 range, which is insufficient to cover expenses.

Filing History

IRS 990 filing history for Rosen Foundation showing financial trends over 10 years of public records:

Over 10 years of IRS 990 filings (2011–2023), Rosen Foundation's revenue has declined by 25.9%, moving from $22K to $16K. Total assets decreased by 40.8% over the same period, from $730K to $432K. Total functional expenses rose by 224.5%, from $12K to $38K. In its most recent filing year (2023), Rosen Foundation reported a deficit of $22K, with expenses exceeding revenue. The organization holds $1 in liabilities against $432K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $432K.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$16K	$38K	$432K	$1	—	—
2022	$14K	$40K	$455K	$1	—	View 990
2021	$14K	$44K	$482K	$1	—	View 990
2020	$12K	$40K	$512K	$1	—	View 990
2019	$-14,959	$40K	$540K	$1	—	View 990
2015	$24K	$42K	$605K	$1	—	View 990
2014	$32K	$41K	$624K	$1	—	View 990
2013	$26K	$40K	$638K	$1	—	View 990
2012	$19K	$97K	$652K	$1	—	View 990
2011	$22K	$12K	$730K	$1	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $16K, expenses of $38K, and assets of $432K (revenue +17.1% year-over-year).
2022: Revenue of $14K, expenses of $40K, and assets of $455K (revenue +0.7% year-over-year).
2021: Revenue of $14K, expenses of $44K, and assets of $482K (revenue +12.7% year-over-year).
2020: Revenue of $12K, expenses of $40K, and assets of $512K.
2019: Revenue of $-14,959, expenses of $40K, and assets of $540K (revenue -162.1% year-over-year).
2015: Revenue of $24K, expenses of $42K, and assets of $605K (revenue -25.7% year-over-year).
2014: Revenue of $32K, expenses of $41K, and assets of $624K (revenue +25.4% year-over-year).
2013: Revenue of $26K, expenses of $40K, and assets of $638K (revenue +37.5% year-over-year).
2012: Revenue of $19K, expenses of $97K, and assets of $652K (revenue -14.2% year-over-year).
2011: Revenue of $22K, expenses of $12K, and assets of $730K.

Data Sources and Methodology

This transparency report for Rosen Foundation 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.