The Roth & Letch Family Charitable Foundation

Nonprofit profile at a glance

EIN
823941419
IRS 990 coverage
2018–2025
Forms available
Form 990 2025
Location
Dakota Dunes, SD, USA
Phone
6052178000
Rating confidence
Limited
Sector
Single Organization Support

Reported finances

Revenue
$0
Expenses
$0
Assets
$30,437
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • NICHOLAS ROTH (PRESIDENT/DIRECTOR)
  • RICHARD JOCHUM (VICE PRESIDENT)

People named in this filing

  • NICHOLAS ROTH (PRESIDENT/DIRECTOR)
  • JENNIFER LETCH (SECRETARY/TREASURER/DIRECTOR)
  • BARBARA SLONIKER (DIRECTOR)

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

The corporation is organized & shall be operated exclusively for charitable, religious, educational & scientific purposes by conducting or supporting activities for the benefit of, to perform the functions of, or to carry out the purposes of the siouxland chamber foundation, so long as it remains a qualified organization & so long as its purposes include to solicit, receive & accept property to be administered, used & applied exclusively for charitable purposes, primarily in or for the benefit of the tri-state community (Iowa, Nebraska & South Dakota} known as siouxland, including, without limitation, projects outside of the siouxland area with a special relationship to the interests of the siouxland community, & its powers include the power to make distributions to any organization that qualifies as an exempt organization under section 501(c}(3} of the internal revenue code.

What it reported doing in 2025

No grants or other assistance occurred during 2025 as the organization plans to wind down.

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: 81
  • Accountability: 88
  • Sustainability: 8
  • Growth: 40

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 14th 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: 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: 5% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: Limited
  • Asset growth: -22.4% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 5 of 5 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Transparency & Controls: Series filing activity did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.