Rosenberg Fund for Children

Nonprofit profile at a glance

EIN
043095890
IRS 990 coverage
2010–2025
Official website data refreshed
Aug 2026
Forms available
Form 990 2025
Location
Easthampton, MA, USA
Phone
(413) 529-0063
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Emergency Assistance

Official website

Reported finances

Revenue
$1,131,952
Expenses
$883,041
Assets
$8,682,879
Liabilities
$328,420

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

Leadership & pay

8 people listed

Highest reported compensation

  • JENNIFER MEEROPOL (EXEC DIR, PRES & CLERK): $92,780 total reported compensation

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

Overview

Mission

The Rosenberg Fund for Children provides for its beneficiaries’ educational and emotional needs, making grants to institutions and professionals who nurture these youngsters and cultivate progressive values.

What it reported doing in 2025

In 2025, the rfc made 171 grants to 171 families and 330 children totaling $450,397; including 12 families and 26 children served by two group grants, two grants totaling $21,000 for rfc gatherings, and two grants totaling $11,500 for grocery gift cards. 12 new families joined the rfc community this year, receiving $23,457 in the form of 7 regular grants and 5 tay development grants. Ages in these families range from three to 25.

Operating model

Revenue model
Donor-supported. 78% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 63% 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. Fundraising costs are high for each dollar raised and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 94
  • Accountability: 93
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.9%; rating input score 87
  • Program expense ratio: 77.1%; rating input score 77
  • Fundraising efficiency: $10.22 raised per $1 spent on fundraising; rating input score 36; 36th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 87.5%; rating input score 88; 24th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 22%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 9.83; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 10.5%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 1.1% per year; rating input score 100; 19th percentile among comparable filings
  • Revenue growth: 1.7% per year; rating input score 100; 18th percentile among comparable filings
  • Asset growth: 6.5% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • What they do: 3 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 86.9% of revenue deployed · 77.1% of spending went to programs
  • Governance: 7 of 8 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $681K in reported program spending
  • Leadership: top reported pay $93K · 8 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Moderate — Financial Efficiency: Fundraising efficiency scored 36/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.