Roar Foundation
Nonprofit profile at a glance
- EIN
- 953868718
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024
- Location
- Acton, CA, USA
- Phone
- 6612680380
- Rating
- 73
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Protection of Endangered Species
Reported finances
- Revenue
- $1,039,901
- Expenses
- $832,686
- Assets
- $1,204,965
- Liabilities
- $48,398
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- CHRIS GALLUCCI (Vice President)
- STEPHEN SHULTZ (President)
Highest reported compensation
- CHRIS GALLUCCI (Vice President): $111,452 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
A sanctuary for rescued / abused exotic cats
What it reported doing in 2024
The roar foundation was founded in 1983. Roar is located on a unique, forty-five acre wildlife habitat forty miles northeast of los angeles on the edge of the mojave desert. It's primary purpose is the operation and maintenance of the shambala preserve, an established wildlife sanctuary to over ten (11) endangered "big cats".all of these animals were born in captivity in the united states with many of them being orphans or castoffs from private owners who can no longer care for them. None of these animals at the shambala preserve have ever been in the wild, nor can they ever be released in the wild. All depend upon human care. Many of the animals that arrive have suffered from gross mistreatment and neglect. The needs of each animal are considered, not only in health and diet, but also in size, landscaping and terrain of the various compounds they inhabit. The shambala preserve provides a dignified life for these precious wild animals.in addition to the operation and maintenance of the shambala preserve, roar seeks to educate the public to the plight of wildlife and discourage the ownership of exotic animals as "pets". Roar also gathers and shares information on the health, care and behavior of non-performing big cats in captivity, and has earned an outstanding reputation in the field of wildlife conservation.
Operating model
- Revenue model
- Donor-supported. 91% of the money available for current operations came from contributions and gifts.
- 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 a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 60
- Transparency & Controls: 86
- Accountability: 100
- Sustainability: 62
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 51.9%; rating input score 52
- Program expense ratio: 64.7%; rating input score 65
- Fundraising efficiency: $125.07 raised per $1 spent on fundraising; rating input score 89; 89th percentile among comparable filings
Transparency & Controls
- Consistency checks: 92.3%; rating input score 92; 16th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- 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: 8 of 8 controls in place; rating input score 100
- 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: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 19.9%; rating input score 76; 76th percentile among comparable filings
- Total-asset coverage ratio: 1.45; rating input score 55; 55th percentile among comparable filings
- Liabilities to assets ratio: 0.04; rating input score 55; 55th percentile among comparable filings
- Officer compensation ratio: 13.4%; rating input score 27; 27th percentile among comparable filings
Growth
- Program expense growth: -1.6% per year; rating input score 0; 13th percentile among comparable filings
- Revenue growth: -5.2% per year; rating input score 0; 5th percentile among comparable filings
- Asset growth: -6.9% per year; rating input score 0; 5th percentile among comparable filings
Details
- Where the money goes: 51.9% of revenue deployed · 64.7% of spending went to programs
- Governance: 4 of 4 board members independent · 8 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $538K in reported program spending
- Leadership: top reported pay $111K · 4 people listed
- Consistency: 23 of 24 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors
- Filing history: 10 filing years from 2014 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- Review — Financial Efficiency: Mission deployment rate scored 52/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Total-asset coverage ratio scored 55/100.
- High — Sustainability: Officer compensation ratio scored 27/100.
- Review — Sustainability: Liabilities to assets ratio scored 55/100.