The Roger Clemens Foundation

Nonprofit profile at a glance

EIN
760378319
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Houston, TX, USA
Phone
7134441848
Rating
56
Verdict
MIXED
Rating confidence
Moderate
Sector
Private Grantmaking Foundations

Reported finances

Revenue
$373,841
Expenses
$252,415
Assets
$332,237
Liabilities
$69,015

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

People named in this filing

  • WILLIAM R CLEMENS (Trustee)
  • DEBBIE CLEMENS (Trustee)
  • JANICE WILDE (Executive Direc)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Support of educational and athletic organizations for children; additional support provided to at-risk families.

What it reported doing in 2024

To assist charitable organizations in providing benefits and services to their target group and/or benficiaries-see donations to charities and target groups:1.) focus on lyme2.) hogs for the cause3.) olivia young and epilepsy4.) jimmy fund5.) just keep living foundation6.) nolan ryan foundation7.) v foundation

Operating model

Revenue model
Other-operating. 80% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 93% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 81
  • Accountability: 12
  • Sustainability: 64
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53%; rating input score 53
  • Program expense ratio: 77.2%; rating input score 77
  • Fundraising efficiency: $9.93 raised per $1 spent on fundraising; rating input score 39; 39th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 87.5%; rating input score 88; 4th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 76.3%; rating input score 76; 47th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 32.5%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 1.32; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -10.3% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: 21.5% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 53% of revenue deployed · 77.2% of spending went to programs
  • Governance: 0 of 3 board members independent · 2 of 7 filing controls reported
  • Programs: 5 filed program accomplishments · $195K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 23 of 25 current checks pass · 2 findings to review
  • Schedules: 8 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 12 filed money-flow records
  • Related organizations: 7 filed related-organization links
  • 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 — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 39/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.