The James E and Beverly Rogers Foundati

Nonprofit profile at a glance

EIN
800947613
IRS 990 coverage
2013–2017
Forms available
Form 990 2017
Location
Las Vegas, NV, USA
Phone
7026573114
Rating confidence
Limited
Sector
Fund Raising and/or Fund Distribution

Official website

Reported finances

Revenue
$0
Expenses
$15,827,875
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • RORY REID (PRESIDENT)

People named in this filing

  • BEVERLY ROGERS (CHAIRMAN)
  • RORY REID (PRESIDENT)
  • BART PATTERSON (UNLV TRUSTEE)

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 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The james e. And beverly rogers foundation is a supporting organization for the law college association of the university of Arizona college of law (law college association) and the black mountain institute at the university of Nevada las vegas (bmi). Its primary mission is to support the missions of the law college association and bmi by making payments directly, or to or for the use of the law college association and bmi.

What it reported doing in 2017

The james e. And beverly rogers foundation distributed remaining assets to the james e. And beverly rogers educational foundation in accordance with settlement agreement between the foundation and the supported organizations.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

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: 75
  • Transparency & Controls: 93
  • Accountability: 56
  • Sustainability: 8
  • Growth: 40

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 23rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: 52.9% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: -93.1% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -25% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 100% of spending went to programs
  • Governance: 6 of 8 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $15.8M in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 5 filing years from 2013 to 2017
  • 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.

Key Signals

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

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.