Rose Memorial Scholarship Foundation

Nonprofit profile at a glance

EIN
480976823
IRS 990-EZ coverage
2022–2025
Forms available
Form 990-EZ 2025
Location
McPherson, KS, USA
Phone
7858108050
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$15,034
Expenses
$5,135
Assets
$148,247

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

Leadership & pay

5 people listed

Executive titles in this filing

  • GUNNER WHORTON (PRESIDENT)

People named in this filing

  • GUNNER WHORTON (PRESIDENT)
  • LORI NELSON BOWER (SECRETARY)
  • JOE CORDELL (TRUSTEE)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Scholarships for the graduates of usd444

What it reported doing in 2025

2-$2000 scholarships

Operating model

Revenue model
Other-operating. 72% 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

SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 46
  • Transparency & Controls: 82
  • Sustainability: 79
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 26.6%; rating input score 27
  • Program expense ratio: 77.9%; rating input score 78

Transparency & Controls

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

Sustainability

  • Operating margin: 65.8%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 28.87; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 0% per year; rating input score 100; 47th percentile among comparable filings
  • Revenue growth: 50.5% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 5.7% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 26.6% of revenue deployed · 77.9% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $4K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 7 of 8 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 27/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 56/100.