Roosters Foundation of Orange County

Nonprofit profile at a glance

EIN
330764177
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Tustin, CA, USA
Phone
7145443904
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Philanthropy, Charity, Voluntarism Promotion

Official website

Reported finances

Revenue
$390,086
Expenses
$347,638
Assets
$429,831
Liabilities
$1,280

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • LOUIS GARDNER (PRESIDENT)
  • LARRY GREENE (VICE PRESIDENT)

People named in this filing

  • LOUIS GARDNER (PRESIDENT)
  • LARRY GREENE (VICE PRESIDENT)
  • JESSIE BULLIS (TREASURER)

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

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization consists of professional individuals of diverse backgrounds in the orange county area of southern California, whose mission is to assist disadvantaged children within the community while creating fellowship.

What it reported doing in 2025

The organization raises funds on an annual basis for disadvantaged and at risk children in the orange county area of southern California. It has been active in philanthropy since 1977 and was honored by the orange county board of supervisors, the California state senate, the governor of the state of California, and the united states congress for outstanding community service. The organization provides a cost effective means of fund raising with marketing advice and support for small, local children's charities and community groups that do not get national or government funding.

Operating model

Revenue model
Donor-supported. 94% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 83% of its reported program spending out as grants.

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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 41
  • Transparency & Controls: 94
  • Accountability: 82
  • Sustainability: 55
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44.7%; rating input score 45
  • Program expense ratio: 46.3%; rating input score 46
  • Fundraising efficiency: $2.17 raised per $1 spent on fundraising; rating input score 10; 10th percentile among comparable filings

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: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: 10.9%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 1.24; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -9.1% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: -0.2% per year; rating input score 0; 19th percentile among comparable filings
  • Asset growth: 6.5% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 44.7% of revenue deployed · 46.3% of spending went to programs
  • Governance: 7 of 7 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $161K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • Related organizations: 11 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 45/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 46/100.
  • High — Financial Efficiency: Fundraising efficiency scored 10/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 58/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.