The Roher Foundation
Nonprofit profile at a glance
- EIN
- 330502678
- IRS 990 coverage
- 2020–2024
- Forms available
- Form 990 2024
- Location
- Oceanside, CA, USA
- Phone
- 7607211706
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Housing Development, Construction, Management
Reported finances
- Revenue
- $242,349
- Expenses
- $270,603
- Assets
- $517,203
- Liabilities
- $248,760
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Cheryl Kilmer (President)
Highest reported compensation
- Cheryl Kilmer (President): $209,834 total reported compensation
- William Mara (Secretary/Treas): $160,105 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide Housing to Twelve Developmentally Disabled Adults.
Operating model
- Revenue model
- Grant-funded. 62% of the money available for current operations came from government grants.
- 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 86
- Transparency & Controls: 65
- Accountability: 72
- Sustainability: 28
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 91.4%; rating input score 91
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 60%; rating input score 60; 17th percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -11.7%; rating input score 21; 21st percentile among comparable filings
- Total-asset coverage ratio: 1.91; rating input score 58; 58th percentile among comparable filings
- Liabilities to assets ratio: 0.48; rating input score 11; 11th percentile among comparable filings
- Officer compensation ratio: Limited
Growth
- Program expense growth: 9.8% per year; rating input score 100; 69th percentile among comparable filings
- Revenue growth: 11.7% per year; rating input score 100; 76th percentile among comparable filings
- Asset growth: -1.5% per year; rating input score 0; 19th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 91.4% of spending went to programs
- Governance: 3 of 5 board members independent · 8 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $247K in reported program spending
- Leadership: top reported pay $210K · 5 people listed · 0 of 6 pay-setting controls reported
- Consistency: 24 of 24 current checks pass
- Schedules: 7 filed schedules · includes major donors and executive pay
- Filing history: 4 filing years from 2020 to 2024
- Contacts: How to reach this organization
- Related organizations: 10 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 — Transparency & Controls: Pay-setting controls scored 0/100.
- High — Sustainability: Operating margin scored 21/100.
- High — Growth: Asset growth scored 0/100.
- Review — Accountability: Governance controls: Document-retention policy not reported.
- Review — Sustainability: Total-asset coverage ratio scored 58/100.
- High — Sustainability: Liabilities to assets ratio scored 11/100.