Roger Scruton Legacy Foundation

Nonprofit profile at a glance

EIN
852084389
IRS 990-EZ coverage
2021–2022
Forms available
Form 990-EZ 2022, Form 990-N 2020
Location
Newport Beach, CA, USA
Phone
6465986083
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Professional Societies, Associations

Official website

Reported finances

Revenue
$163,548
Expenses
$175,420
Assets
$20,924
Liabilities
$27,110

Source: IRS Form 990-EZ. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

6 people listed

People named in this filing

  • Fisher Derderian (Executive Dir.)
  • Mark Henrie (Director)
  • Yuval Levin (Director)

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

Source: IRS Form 990-EZ. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Foundation seeks to establish the legacy of Sir Roger Scruton through supporting the conservation, care and continuation of humane wisdom and culture from the western tradition

What it reported doing in 2022

Co-hosted a conference in Norway examining Roger Scruton's work and its relevance to the Scandinavian context that was attended by 140 people from across Europe

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 37
  • Transparency & Controls: 100
  • Sustainability: 15
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 37.8%; rating input score 38
  • Program expense ratio: 35.3%; rating input score 35

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -7.3%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 0.12; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 1.3; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 24.9%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: -59.2% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -8.5% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: 98.5% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 37.8% of revenue deployed · 35.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $62K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2021 to 2022
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 38/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 35/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 20/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.