Floyd Rogers Diabetic Foundation
Nonprofit profile at a glance
- EIN
- 470592289
- IRS 990 coverage
- 2013–2025
- Forms available
- Form 990 2025
- Location
- Omaha, NE, USA
- Phone
- 4022802080
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $181,551
- Expenses
- $116,621
- Assets
- $779,400
- Liabilities
- $15,654
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Greg Penny (President)
- Jill Anderson (Vice President)
Highest reported compensation
- Carrie Busing (Member-at-Large): $2,500 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To raise funding to support camp floyd rogers mission to provide experiences for diabetic youth that last a lifetime. The foundation is committed to the camp experience as it provides its campers with a sense of community, intensive real time and real life diabetic experiences
What it reported doing in 2025
The foundation supports camp floyd rogers which is a week long camp for children living with type 1 diabetes. Each session, campers attend camp floyd rogers to expand their knowedge of diabetes through formal education with medical professionals as well as opportunities for learning management while participating in traditional camp experiences. Most importantly, the campers build a sense of community and belonging by forming lifelong friendships with peers who understand what it means to live with type 1 diabetes.
Operating model
- Revenue model
- Earned-program. 65% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% 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.
The verdict
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 58
- Transparency & Controls: 100
- Accountability: 88
- Sustainability: 72
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 46.6%; rating input score 47
- Program expense ratio: 96.6%; rating input score 97
- Fundraising efficiency: Limited
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: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: 35.8%; rating input score 84; 84th percentile among comparable filings
- Total-asset coverage ratio: 6.68; rating input score 84; 84th percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 34; 34th percentile among comparable filings
- Officer compensation ratio: 2.1%; rating input score 33; 33rd percentile among comparable filings
Growth
- Program expense growth: -0% per year; rating input score 0; 28th percentile among comparable filings
- Revenue growth: 1.9% per year; rating input score 100; 30th percentile among comparable filings
- Asset growth: 4.7% per year; rating input score 100; 43rd percentile among comparable filings
Details
- Where the money goes: 46.6% of revenue deployed · 96.6% of spending went to programs
- Governance: 6 of 6 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $113K in reported program spending
- Leadership: top reported pay $2K · 6 people listed
- Consistency: 19 of 19 current checks pass
- Schedules: 3 filed schedules
- Filing history: 12 filing years from 2013 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 1 filed related-organization link
- 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 — Financial Efficiency: Mission deployment rate scored 47/100.
- High — Growth: Program expense growth scored 0/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Liabilities to assets ratio scored 34/100.
- Moderate — Sustainability: Officer compensation ratio scored 33/100.