Rowlikewhit Foundation

Nonprofit profile at a glance

EIN
993310002
IRS 990 coverage
2024–2025
Forms available
Form 990 2025
Location
Point Venture, TX, USA
Rating
43
Verdict
MIXED
Rating confidence
Moderate
Sector
Scholarships, Student Financial Aid Services, Awards

Reported finances

Revenue
$61,898
Expenses
$12,281
Assets
$49,617
Liabilities
$0

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

Leadership & pay

4 people listed

People named in this filing

  • KIM CHRISTOPHER (DIRECTOR)
  • ROYCE CHRISTOPHER (DIRECTOR)
  • SABRINA VAUGHN (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

To provide scholarships to those who show commitment, integrity, strong morals, leadership potential, and a passion to make a positive impact, especially those needing financial aid, and to offer limited charitable aid in times of community hardship, emergency, or disaster, as consistent with our mission.

What it reported doing in 2025

Through donations, we have been able to award students who worked hard with a scholarship to help them with their tution. We were also able to help fund a relief program when the floods hit texas. We wanted to be able to use the money to help people in our local area.

Operating model

Revenue model
Other-operating. 98% 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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. 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: 7
  • Transparency & Controls: 72
  • Accountability: 58
  • Sustainability: 74
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 3.2%; rating input score 3
  • Program expense ratio: 16.3%; rating input score 16
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 80%; rating input score 80; 2nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • 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: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 80.2%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 4.04; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 106.7% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 89.9% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 3.2% of revenue deployed · 16.3% of spending went to programs
  • Governance: 4 of 4 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 11 of 13 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules
  • Filing history: 2 filing years from 2024 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 3/100.
  • High — Financial Efficiency: Program expense ratio scored 16/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.