ROMA Foundation

Nonprofit profile at a glance

EIN
812186156
IRS 990-N coverage
2022–2022
Official website data refreshed
Sep 2026
Forms available
Form 990 2018, Form 990-EZ 2020, Form 990-N 2022
Location
Leonard, TX, USA
Rating confidence
Limited
Sector
Fund Raising and Fund Distribution

Official website

What the e-Postcard reports

Notice states gross receipts normally $50,000 or less
Yes
Termination reported
No
Principal officer
SAMUEL BISTRIAN
Tax period began
2022-01-01 00:00:00
Tax period ended
2022-12-31 00:00:00
Filed website
HTTPS://ROMAFOUNDATION.COM

Source: IRS Form 990-N, tax year 2022. These are filed notice facts, not independently verified current operations. The notice does not report exact revenue, expenses, assets, leadership compensation, or governance controls.

Overview

From its website

ROMA Foundation is a 501(c)(3) nonprofit that fights poverty by providing rain boots to children and families in need. Founded by Samuel Bistrian, the organization has donated over 200,000 pairs of boots across 30 countries on six continents. Working with partners like World Vision and Buckner, ROMA Foundation focuses on keeping children's feet safe and dry in harsh climates, enabling them to attend school and enjoy daily life. The foundation also operates a 'Buy One, Give One' program through its for-profit arm, ROMA Boots.

IRS classification

Fund Raising and Fund Distribution (NTEE P12).

Filing

Its tax year 2022 Form 990-N states gross receipts are normally $50,000 or less. The notice does not report termination.

Other filing

A Form 990-EZ for tax year 2020 is also available.

Federal status

IRS automatic-revocation data records a revocation dated 2025-05-15.

Coverage

Other list screening or federal responsibility records are incomplete in the available data.

Sources: Official website capture · IRS Business Master File · IRS Form 990-N · IRS filing history · IRS Automatic Revocation List · Grant-readiness source coverage

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

    Details

    • What they do: 7 programs and campaigns described on the official site · 1 operating location identified
    • Postcard: tax year 2022 · gross receipts were within the e-Postcard filing limit
    • Contacts: How to reach this organization
    • Money network: Resolved incoming and outgoing counterparties from filed money flows.
    • Related organizations: Filed and resolved organization relationships.
    • 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.

    Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

    • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.