Roz Foundation Inc

Nonprofit profile at a glance

EIN
660979282
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-N 2022
Location
Caguas, PR, USA
Phone
7876788170
Rating confidence
Limited
Sector
Educational Services and Schools - Other

Reported finances

Revenue
$0
Expenses
$0
Assets
$7,710
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • ROSANGELA OTERO DIAZ (PRESIDENT)

People named in this filing

  • ROSANGELA OTERO DIAZ (PRESIDENT)
  • OMAR MARTINEZ RODRIGUEZ (TREASURER)
  • OCTAVIO OTERO DIAZ (SECRETARY)

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

Provide educational alternatives to society that allow their full development in the different stages of the life. Promoting continued access to educational opportunities that meet different needs and support all populations including those with great disadvantages such as veterans and their families, aging, low-income populations resources of all ages among others that through the foundation we can provide a social opportunity to integrate various educational paradigms that promote the development of ideas, skills and knowledge focused on innovation, judgment and critical thinking, technology and other support areas for the constant evolution of the human being and its empowerment.

What it reported doing in 2025

The organization provide community support and charitable activities in puerto rico.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 80
  • Accountability: 54
  • Sustainability: 8
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 9th 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: 62.5%; rating input score 62; 24th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • 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: Limited
  • Total-asset coverage ratio: Limited
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 0% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: -7.3% per year; rating input score 0; 35th percentile among comparable filings
  • Asset growth: 71.8% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 5 of 8 board members independent · 3 of 7 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 3 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Transparency & Controls: Series filing activity did not reconcile in the filed values.
  • High — Growth: Revenue growth scored 0/100.