Bancroft-rosalie Community Schools Foundation

Nonprofit profile at a glance

EIN
760755285
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-EZ 2024
Location
Bancroft, NE, USA
Phone
4026483336
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$18,329
Expenses
$12,773
Assets
$121,613
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • Jon Bailey (Vice President)
  • Jon Cerny (President)

People named in this filing

  • Jon Bailey (Vice President)
  • Lori Archer (Treasurer)
  • Antonia Goeken (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Support of Bancroft-Rosalie Community Schools.

What it reported doing in 2025

Fourteen $700 scholarships, four $500 scholarships and one $250 were awarded to Bancroft-Rosalie Community School seniors

Operating model

Revenue model
Donor-supported. 77% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 97% of its reported program spending out as grants.

The verdict

SUPPORTED - 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 reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 70
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.6%; rating input score 77
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 96.9%; rating input score 97; 60th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 30.3%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 9.52; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 13.1% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 5.2% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 76.6% of revenue deployed · 100% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $13K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 39 of 39 current checks pass
  • Schedules: 3 filed schedules · includes grants
  • Contacts: How to reach this organization
  • Money network: 2 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Review — Sustainability: Officer compensation ratio scored 58/100.