Roseburg Rotary Foundation

Nonprofit profile at a glance

EIN
931032986
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Roseburg, OR, USA
Phone
5416724886
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Education N.E.C.

Official website

Reported finances

Revenue
$2,288,605
Expenses
$2,234,797
Assets
$796,853
Liabilities
$33,580

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

Leadership & pay

4 people listed

Executive titles in this filing

  • HENDRICK SMEDING 7925 (PRESIDENT)

People named in this filing

  • HENDRICK SMEDING 7925 (PRESIDENT)
  • SCOTT HENDY 7925 (DIRECTOR)
  • SCOTT STANLEY 7925 (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. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Charitable foundation to raise and provide funds to local non-profit charities and scholarships for the youth in the community.

What it reported doing in 2025

Various international safe water, sanitation and child orphanage projects, build our kids program to help kids avoid societal risk factors. Scholarships to students to four year universities and the local community college.

Operating model

Revenue model
Earned-program. 97% of the money available for current operations came from fees and other program revenue.
Distribution model
Grant intermediary. The nonprofit sent 97% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 85
  • Accountability: 70
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.5%; rating input score 98
  • Program expense ratio: 98.1%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 87.5%; rating input score 88; 2nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 98.9%; rating input score 99; 42nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 2.4%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 0.36; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 90; 90th percentile among comparable filings

Growth

  • Program expense growth: 10.5% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 10.4% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 6.4% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 98.5% of revenue deployed · 98.1% of spending went to programs
  • Governance: 4 of 4 board members independent · 2 of 7 filing controls reported
  • Programs: 5 filed program accomplishments · $2.2M in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 18 of 20 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes grants
  • Filing history: 14 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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 — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.