Reserve Officers Association of the United States
Nonprofit profile at a glance
- EIN
- 530132450
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024, Form 990-N 2014
- Location
- Washington, DC, USA
- Phone
- 2026467728
- Rating confidence
- Limited
Reported finances
- Revenue
- $1,605,382
- Expenses
- $1,658,491
- Assets
- $19,385,993
- Liabilities
- $12,882,617
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
31 people listed
Executive titles in this filing
- MG JEFFREY E PHILLIPS USA RET (EXECUTIVE DIRECTOR)
- LT COL LAYNE R WROBLEWSKI USAF R (PRESIDENT)
- CAPT ROBERT H CARMACK USCG RET (IMMEDIATE PAST PRESIDENT)
- LT COL SUSAN E LUKAS USAF RET (AIR FORCE VICE PRESIDENT)
- COL MONTI G ZIMMERMAN USA RET (ARMY VICE PRESIDENT)
- CAPT HENRY E PLIMACK USCGR RET (NAVAL SERVICES VICE PRESIDENT)
Highest reported compensation
- MG JEFFREY E PHILLIPS USA RET (EXECUTIVE DIRECTOR): $188,569 total reported compensation
- TERESA D MARKHAM (DIRECTOR, ADMINISTRATION): $126,549 total reported compensation
- TREMAYNE CRINER (DIRECTOR, OPERATIONS): $123,706 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To support u.s. National security through a focus on the reserve components.
What it reported doing in 2024
Roa's communications execute its primary function through a variety of platforms tasked with raising awareness for roa's mission, providing information to current members, and engaging new constituencies. Communications are a vital part of roa's mission to support reserve service members nationally through its in-house magazine, website, newsletters, advertisement and marketing. Roa executes its communications strategy as a means to gain traction for current association initiatives, while maintaining a dialogue representative of the needs of today's serving reservists.
Operating model
- Revenue model
- Other-operating. 65% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 71
- Accountability: 86
- Sustainability: 42
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 92.9%; rating input score 93; 24th percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- 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: -3.3%; rating input score 27; 27th percentile among comparable filings
- Total-asset coverage ratio: 11.69; rating input score 93; 93rd percentile among comparable filings
- Liabilities to assets ratio: 0.66; rating input score 11; 11th percentile among comparable filings
- Officer compensation ratio: 32.5%; rating input score 6; 6th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -6.7% per year; rating input score 0; 4th percentile among comparable filings
- Asset growth: -0.6% per year; rating input score 0; 16th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 13 of 14 board members independent · 6 of 8 filing controls reported
- Programs: 3 filed program accomplishments
- Leadership: top reported pay $189K · 31 people listed · 0 of 6 pay-setting controls reported
- Highest-paid contractors: 3 contractors listed · $547K reported
- Consistency: 12 of 12 current checks pass
- Schedules: 5 filed schedules · includes major donors, executive pay, and related organizations
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- Related organizations: 5 filed related-organization links
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 27/100.
- High — Growth: Asset growth scored 0/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Sustainability: Officer compensation ratio scored 6/100.
- High — Sustainability: Liabilities to assets ratio scored 11/100.