The DeRosier Foundation

Nonprofit profile at a glance

EIN
814796188
IRS 990-EZ coverage
2018–2025
Forms available
Form 990-EZ 2025, Form 990-N 2017
Location
Queen Creek, AZ, USA
Phone
2533817054
Rating
91
Verdict
STRONG
Rating confidence
Moderate
Sector
Basketball

Reported finances

Revenue
$85,733
Expenses
$83,147
Assets
$22,683
Liabilities
$5,989

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Joseph DeRosier (President, Dir.)

People named in this filing

  • Joseph DeRosier (President, Dir.)
  • Bruce Brown (Secretary, Dir.)
  • Rod Kehmeier (Treasurer, Dir.)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Our mission is to provide a place for kids to come and participate in athletics to learn team work, self-discipline, leadership, goal-setting and strengthening their overall core values in themselves and their community.

What it reported doing in 2025

Our accomplishments for 2025 include: - The Foundation, via the Basketball Academy, was able to deliver over 150 hours of FREE basketball training to various individuals and organizations. As well as it gave over $10,000.00 worth of discounts, so that students could better attend the regular training, camps & clinics! We were also able to maintain key sponsors moving forward:- BodyArmor continues to supply drinks for players at various events- Sterling Athletics continues to supply equipment at various events- Compassion Church Continued with this gym partner- Chandler Prep HS Continued with this gym partner- Skyline Gila River HS Continued with this gym partner- Was able to partner with several Private gyms for our usage- Jr. NBA providing additional youth training for our coaches/trainers- Continued as an Authorized AZ ESA program vendor in support of Home Schoolers as well as Private school students- Continuing effort to bring on new potential Annual Donors, shooting for new partners in 2026

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 100
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.1%; rating input score 88
  • Program expense ratio: 90.8%; rating input score 91

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 3%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 0.27; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 6.8% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: 4.9% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 5.5% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 88.1% of revenue deployed · 90.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $76K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 8 filing years from 2018 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.

  • Review — Sustainability: Operating margin scored 50/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.