Rosston Foundation
Rosston Foundation maintains stable, modest assets and operations with no reported officer compensation.
EIN: 200601567 · Laverne, OK · NTEE: T22 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $5K |
| Total Expenses | $5K |
| Program Spending | 90% |
| Net Assets | $100K |
| Transparency Score | 85/100 |
Is Rosston Foundation Legit?
Appears Legitimate
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Rosston Foundation directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Rosston Foundation
Rosston Foundation (EIN: 200601567) is a nonprofit organization based in Laverne, OK, classified under NTEE code T22. The organization reported total revenue of $5K and total assets of $100K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Rosston Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Rosston Foundation is a micro nonprofit that has been operating for 22 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -1.1%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $5K |
| Total Expenses | $5K |
| Surplus / Deficit | $-83 |
| Total Assets | $100K |
| Total Liabilities | $1 |
| Net Assets | $100K |
| Operating Margin | -1.7% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 243.9 months |
Financial Health Grade: B
In 2023, Rosston Foundation reported a deficit of $83 with expenses exceeding revenue, holds 243.9 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 10 years of filings (2011–2023), Rosston Foundation's revenue has declined at a compound annual growth rate (CAGR) of -1.1%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -7.0% | -4.6% | -0.1% |
| 2022 | +6.1% | +2.6% | +0.0% |
| 2021 | +3.7% | +6.0% | -0.1% |
| 2020 | -6.3% | -3.6% | +-0.0% |
| 2019 | +29.6% | +28.7% | +0.2% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2004 |
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 Rosston Foundation 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: 90%
- fundraising: 0%
According to IRS 990 filings, Rosston Foundation allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% 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 deficit of $83, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all filings, indicating that leadership is likely unpaid or compensated through other entities, which is highly favorable for a small organization of this size, ensuring all funds can be directed to its mission.
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.
Strengths
The following positive indicators were identified for Rosston Foundation:
- Consistent asset base around $100,000 over a decade, indicating financial stability.
- Zero reported officer compensation across all filings, suggesting high efficiency in directing funds to mission.
- Minimal liabilities (typically $1) consistently reported, indicating sound financial management and low debt.
- Long history of IRS 990 filings (10 filings), demonstrating transparency and compliance.
- Expenses generally align closely with revenue, indicating careful budgeting for a small organization.
Frequently Asked Questions about Rosston Foundation
Is Rosston Foundation a legitimate charity?
Rosston Foundation (EIN: 200601567) is a registered tax-exempt nonprofit based in Oklahoma. Our AI analysis gives it a Mission Score of 85/100. It has 10 years of IRS 990 filings on record. Total revenue: $5K. No red flags identified. 5 strengths noted. Financial health grade: B.
How does Rosston Foundation spend its money?
Rosston Foundation directs 90% of its spending to programs and services. This exceeds the 65% industry benchmark.
Are donations to Rosston Foundation tax-deductible?
Rosston Foundation is registered as a tax-exempt nonprofit (EIN: 200601567). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does Rosston Foundation compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Rosston Foundation is above average for NTEE category T22 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Rosston Foundation located?
Rosston Foundation is headquartered in Laverne, Oklahoma and files with the IRS under EIN 200601567. It is classified under NTEE code T22.
How many years of IRS 990 filings does Rosston Foundation have?
Rosston Foundation 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 $5K in total revenue.
Is Rosston Foundation a good charity?
Based on the available IRS 990 data, the Rosston Foundation appears to be a well-managed, very small organization with stable finances and a strong commitment to directing funds to its mission, as evidenced by 0% officer compensation. Its consistent financial reporting also indicates good transparency.
How does Rosston Foundation manage its expenses relative to its revenue?
The Rosston Foundation generally manages its expenses very close to its revenue. For example, in 2023, revenue was $4,840 and expenses were $4,923, showing a slight deficit. Over the past decade, expenses have typically been very close to or slightly exceeding revenue in some years, but the asset base remains stable around $100,000, suggesting careful financial stewardship.
What is the trend in Rosston Foundation's assets?
The Rosston Foundation's assets have remained remarkably stable over the past decade, consistently hovering around $100,000. For instance, assets were $101,076 in 2011 and $100,173 in the latest period, indicating a consistent endowment or asset base.
Filing History
IRS 990 filing history for Rosston Foundation showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Rosston Foundation's revenue has declined by 12.5%, moving from $6K to $5K. Total assets decreased by 1% over the same period, from $101K to $100K. Total functional expenses fell by 12.6%, from $6K to $5K. In its most recent filing year (2023), Rosston Foundation reported a deficit of $83, with expenses exceeding revenue. The organization holds $1 in liabilities against $100K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $100K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $5K | $5K | $100K | $1 | — | — |
| 2022 | $5K | $5K | $100K | $1 | — | View 990 |
| 2021 | $5K | $5K | $100K | $1 | — | View 990 |
| 2020 | $5K | $5K | $100K | $1 | — | — |
| 2019 | $5K | $5K | $100K | $1 | — | View 990 |
| 2015 | $4K | $4K | $100K | $1 | — | View 990 |
| 2014 | $4K | $4K | $100K | $1 | — | View 990 |
| 2013 | $4K | $4K | $100K | $0 | — | View 990 |
| 2012 | $4K | $4K | $101K | $1 | — | View 990 |
| 2011 | $6K | $6K | $101K | $1 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $5K, expenses of $5K, and assets of $100K (revenue -7.0% year-over-year).
- 2022: Revenue of $5K, expenses of $5K, and assets of $100K (revenue +6.1% year-over-year).
- 2021: Revenue of $5K, expenses of $5K, and assets of $100K (revenue +3.7% year-over-year).
- 2020: Revenue of $5K, expenses of $5K, and assets of $100K (revenue -6.3% year-over-year).
- 2019: Revenue of $5K, expenses of $5K, and assets of $100K (revenue +29.6% year-over-year).
- 2015: Revenue of $4K, expenses of $4K, and assets of $100K (revenue +-0.0% year-over-year).
- 2014: Revenue of $4K, expenses of $4K, and assets of $100K (revenue +5.4% year-over-year).
- 2013: Revenue of $4K, expenses of $4K, and assets of $100K (revenue +2.7% year-over-year).
- 2012: Revenue of $4K, expenses of $4K, and assets of $101K (revenue -34.9% year-over-year).
- 2011: Revenue of $6K, expenses of $6K, and assets of $101K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Rosston Foundation:
Data Sources and Methodology
This transparency report for Rosston 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.