Bruce L Rothrock Charitable Foundation

Nonprofit profile at a glance

EIN
232441688
IRS 990-PF coverage
2010–2024
Forms available
Form 990-PF 2024
Location
Breinigsville, PA, USA
Phone
4843574315
Rating
95
Verdict
STRONG
Rating confidence
Standard

Reported finances

Revenue
$0
Expenses
$1,700

Source: IRS Form 990-PF. Selected filing: tax year 2024. Amounts in USD.

Overview

Mission

Bruce L Rothrock Charitable Foundation is a nonprofit. Location: Breinigsville, PA. EIN 232441688.

What it reported funding in 2024

The foundation reported 4 grants totaling $1,700. The stated grant purposes included to financially aid and empower qualified caddies and those woking in golf operations in their pursuit of higher education., to fund the critical operations, training, and life-saving equipment necessary to protect the community, and preserves open space, protects natural habitats, and provides public access to conserved lands., plus 1 other reported purpose.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
Grant intermediary. The foundation distributed 100% of its reported charitable disbursements as grants.

The verdict

STRONG - A large share of available resources goes to charitable grants and a large share of spending goes to grants. Some filed totals do not add up.

Rating breakdown

  • Grant Deployment: 100
  • Cost Efficiency: 100
  • Transparency: 100
  • Compliance: 82
  • Endowment Health: 83

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 100%; rating input score 100; 30th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 100%; rating input score 100; 97th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: 18 of 19 controls in place; rating input score 95
    • Property sale or exchange with a disqualified person: Pass
    • Borrowing from or lending to a disqualified person: Pass
    • Goods, services, or facilities involving a disqualified person: Pass
    • Compensation paid to a disqualified person: Pass
    • Assets transferred to a disqualified person: Pass
    • Payment to a government official: Pass
    • Uncorrected prior self-dealing: Pass
    • Prior-year undistributed income: Missing
    • Excess business holdings: Pass
    • Investments that may jeopardize charitable purposes: Pass
    • Uncorrected prior-year jeopardizing investments: Pass
    • Attempt to influence legislation: Pass
    • Attempt to influence an election: Pass
    • Grants to individuals: Pass
    • Grants to organizations: Pass
    • Spending for a noncharitable purpose: Pass
    • Funds received for a personal-benefit contract: Pass
    • Premiums paid on a personal-benefit contract: Pass
    • Prohibited tax-shelter transaction: Pass
  • Filing consistency checks: 7; rating input score 70

Endowment Health

  • Endowment-health comparison: 14.94; rating input score 83; 83rd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Grants: 100% of grant recipient detail disclosed
  • Payout: At least 100% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 83th percentile for endowment coverage
  • Consistency: 7 of 10 current checks pass · 3 findings to review
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • Moderate — Transparency & Controls: Assets equal liabilities and net assets did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Balance sheet boy total did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Balance sheet eoy total did not reconcile in the filed values.