Resources for Organizing and Social Change

Overview

Mission

ROSC's mission is to build and support a movement for nonviolent social change that will educate, activate, & empower people in 'Maine' through grassroots community organizing.

What it reported doing in 2024

The Youth Activism Gathering: Every year ROSC helps to organize and financially support a weekend-long YAG that offers workshops focused on activist and community-building skills as well as provides time and space for art builds, music, talent shows, and other beautiful and creative bonding opportunities. The YAG is a youth-organized, youth-centered gathering dedicated to providing a safe environment in which participants are given the space to explore issues and topics important to them, and to share tools that will help them be active organizers within their communities.

Operating model

Revenue model
Donor-supported. 92% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 91% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

Nonprofit profile at a glance

EIN
010353747
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Headquarters
Augusta, ME, USA
Phone
2076072571
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Official website

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 94
  • Accountability: 72
  • Sustainability: 18
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 76.5%; rating input score 77
  • Fundraising efficiency: $9.18 raised per $1 spent on fundraising; rating input score 37; 37th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -44.6%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 1.04; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 58.4%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: 39.5% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 13.3% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 45.8% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 76.5% of spending went to programs
  • Governance: 10 of 10 board members independent · 3 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $210K in reported program spending
  • Leadership: top reported pay $83K · 11 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 2 annual filings from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Leadership & pay

11 people listed

Highest reported compensation

  • Sass Borodkin (Executive Director): $82,713 total reported compensation
  • Phoenix Golden (Secretary, Associate Direc): $59,363 total reported compensation
  • Negina Lowe (Director): $10,425 total reported compensation

Source: IRS Form 990. Selected filing: FY2024.