Rosenfeld Org Inc

Nonprofit profile at a glance

EIN
264833762
IRS 990 coverage
2019–2025
Forms available
Form 990 2025, Form 990-N 2018
Location
Baltimore, MD, USA
Phone
9292777758
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Nonmonetary Support N.E.C.*

Official website

Reported finances

Revenue
$80,760
Expenses
$41,118
Assets
$1,397,034
Liabilities
$792,530

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Luis Rosenfeld (Director and President)

Highest reported compensation

  • Gabriella Morrissey (Administrative Assistant): $1,421 total reported compensation

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

Overview

Mission

Rosenfeld Org Inc is a non-profit experimental community art organization dedicated to preserving both Graffiti Alley and Graffiti Warehouse and supporting Baltimore street artists. Graffiti Alley is the only legal art space in Baltimore City where street artists can create their work freely without fear of prosecution. This innovative space helps keep young artists much safer and avoid confrontations with the law. Indirectly, Baltimore City saves money on graffiti cleaning which costs over $300,000 a year. Located next to Graffiti Alley, Graffiti Warehouse offers unique shooting space for photographers and videographers and private studios for artists. Rosenfeld Org Inc also provides Baltimore street artists with the opportunity to market their work in Baltimore and beyond.

What it reported doing in 2025

Rosenfeld Org Inc is a non-profit experimental community art organization dedicated to preserving both Graffiti Warehouse and Graffiti Alley and supporting Baltimore street artists. Graffiti Alley is the only legal art space in Baltimore City where street artists can create their work freely without fear of prosecution. This innovative space helps keep young artists much safer and avoid confrontations with the law. Indirectly, Baltimore City saves money on graffiti cleaning which costs over $300,000 a year.

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 92
  • Accountability: 50
  • Sustainability: 70
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.9%; rating input score 51
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 24th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 49.1%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 33.98; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0.57; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 3.5%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: -4.4% per year; rating input score 0; 36th percentile among comparable filings
  • Revenue growth: -2.7% per year; rating input score 0; 47th percentile among comparable filings
  • Asset growth: 7.1% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 50.9% of revenue deployed · 100% of spending went to programs
  • Governance: 2 of 3 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $41K in reported program spending
  • Leadership: top reported pay $1K · 4 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.