The Lousje B Rooker Charitable Foundation
The Lousje B Rooker Charitable Foundation reports minimal financial activity and no officer compensation.
EIN: 206442708 · Heber City, UT · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Expenses | $565 |
| Program Spending | 80% |
| Net Assets | $1K |
| Transparency Score | 65/100 |
Is The Lousje B Rooker Charitable Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
The Lousje B Rooker Charitable Foundation directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About The Lousje B Rooker Charitable Foundation
The Lousje B Rooker Charitable Foundation (EIN: 206442708) is a nonprofit organization based in Heber City, UT. The organization reported total revenue of $0 and total assets of $0 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of The Lousje B Rooker Charitable Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
The Lousje B Rooker Charitable Foundation is a micro nonprofit, with 3 years of IRS 990 filings on record (2011–2013). Revenue has grown at a compound annual rate of 262.7%.
Key Financial Metrics (2013)
From the most recent IRS 990 filing on record:
| Total Revenue | $1K |
| Total Expenses | $565 |
| Surplus / Deficit | +$435 |
| Total Assets | $1K |
| Total Liabilities | $1 |
| Net Assets | $1K |
| Operating Margin | 43.5% |
| Debt-to-Asset Ratio | 0.1% |
| Months of Reserves | 31.0 months |
Financial Health Grade: A
In 2013, The Lousje B Rooker Charitable Foundation reported a surplus of $435 with revenue exceeding expenses, holds 31.0 months of operating reserves (strong position), has a debt-to-asset ratio of 0.1% (very low leverage).
Financial Trends
Over 3 years of filings (2011–2013), The Lousje B Rooker Charitable Foundation's revenue has grown at a compound annual growth rate (CAGR) of 262.7%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2013 | +0.0% | +10.8% | +42.5% |
| 2012 | +1215.8% | -2.3% | +91.8% |
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates The Lousje B Rooker Charitable Foundation with a Mission Score of 65 out of 100 (Good). 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: 80%
- fundraising: 0%
According to IRS 990 filings, The Lousje B Rooker Charitable Foundation allocates its expenses as follows: admin: 20%, programs: 80%, fundraising: 0%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2013)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $435, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.1%.
Executive Compensation Analysis
Officer compensation is consistently reported as 0% across all available filings, indicating that no salaries or other compensation were paid to officers, which is appropriate for an organization of this minimal size and financial activity.
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 The Lousje B Rooker Charitable Foundation's IRS 990 filings:
- Latest filing shows $0 revenue and assets, indicating potential inactivity or cessation of operations.
- Unknown NTEE code limits understanding of its charitable purpose.
Strengths
The following positive indicators were identified for The Lousje B Rooker Charitable Foundation:
- Consistently reports 0% officer compensation, indicating efficient use of funds for its size.
- Low liabilities reported across all periods ($1).
Frequently Asked Questions about The Lousje B Rooker Charitable Foundation
Is The Lousje B Rooker Charitable Foundation a legitimate charity?
The Lousje B Rooker Charitable Foundation (EIN: 206442708) is a registered tax-exempt nonprofit based in Utah. Our AI analysis gives it a Mission Score of 65/100. It has 3 years of IRS 990 filings on record. 2 red flags identified. 2 strengths noted. Financial health grade: A.
How does The Lousje B Rooker Charitable Foundation spend its money?
The Lousje B Rooker Charitable Foundation directs 80% of its spending to programs and services. This exceeds the 65% industry benchmark.
Are donations to The Lousje B Rooker Charitable Foundation tax-deductible?
The Lousje B Rooker Charitable Foundation is registered as a tax-exempt nonprofit (EIN: 206442708). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Where is The Lousje B Rooker Charitable Foundation located?
The Lousje B Rooker Charitable Foundation is headquartered in Heber City, Utah and files with the IRS under EIN 206442708.
How many years of IRS 990 filings does The Lousje B Rooker Charitable Foundation have?
The Lousje B Rooker Charitable Foundation has 3 years of IRS 990 filings on record at NonprofitSpending. Additional filing years may become available as the IRS releases new data.
Is The Lousje B Rooker Charitable Foundation a good charity?
Based on the available data, the foundation is very small with minimal financial activity. It reports no officer compensation, which is a positive sign of efficiency for its size. However, with $0 revenue and assets in the latest period, its current operational status and impact are unclear.
What is the primary purpose of this foundation?
The NTEE code is unknown, and the filings do not provide specific details on its program activities. With very limited revenue and expenses, its programmatic scope appears to be very narrow or non-existent in recent periods.
Why does the latest filing show $0 revenue and assets?
The latest filing showing $0 revenue and assets suggests the foundation may have become inactive, ceased operations, or is in the process of winding down. This indicates a significant change from previous periods where some financial activity was reported.
Filing History
IRS 990 filing history for The Lousje B Rooker Charitable Foundation showing financial trends over 3 years of public records:
Over 3 years of IRS 990 filings (2011–2013), The Lousje B Rooker Charitable Foundation's revenue has grown by 1215.8%, moving from $76 to $1K. Total assets increased by 173.2% over the same period, from $534 to $1K. Total functional expenses rose by 8.2%, from $522 to $565. In its most recent filing year (2013), The Lousje B Rooker Charitable Foundation reported a surplus of $435, with revenue exceeding expenses. The organization holds $1 in liabilities against $1K in assets (debt-to-asset ratio: 0.1%), resulting in net assets of $1K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2013 | $1K | $565 | $1K | $1 | — | View 990 |
| 2012 | $1K | $510 | $1K | $1 | — | View 990 |
| 2011 | $76 | $522 | $534 | $1 | — | View 990 |
Year-by-Year Financial Summary
- 2013: Revenue of $1K, expenses of $565, and assets of $1K (revenue +0.0% year-over-year).
- 2012: Revenue of $1K, expenses of $510, and assets of $1K (revenue +1215.8% year-over-year).
- 2011: Revenue of $76, expenses of $522, and assets of $534.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for The Lousje B Rooker Charitable Foundation:
Data Sources and Methodology
This transparency report for The Lousje B Rooker Charitable 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.