Theodore Roosevelt Association
Nonprofit profile at a glance
- EIN
- 135593999
- IRS 990 coverage
- 2017–2024
- Forms available
- Form 990 2024
- Location
- Oyster Bay, NY, USA
- Phone
- 5169216319
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Historical Societies, Related Historical Activities
Reported finances
- Revenue
- $1,160,637
- Expenses
- $480,213
- Assets
- $6,133,220
- Liabilities
- $30,507
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
30 people listed
Executive titles in this filing
- Howard Ehrlich (CEO)
- William N Tilchin (Vice President)
- Andrew Roosevelt (Vice President)
Highest reported compensation
- Howard Ehrlich (CEO): $75,000 total reported compensation
- William N Tilchin (Vice President): $31,896 total reported compensation
- Dr Michael Patrick Cullinane (Trustee): $11,579 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To perpetuate the memory and ideals of president theodore rooseveltfor public benefit, to do good works in the rooseveltian spirit and topreserve and protect physical objects associated with presidenttheodore roosevelt's historical legacy.
What it reported doing in 2024
Various awards such as the wings over america scholarship foundation - scholarship awards for dependent children and spouses of us naval personnel who served onboard the uss theodore roosevelt and the tra fellowship to the presidents and fellows of harvard university - to support visiting scholars and their related work in the study of theodore roosevelt at houghton library.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 62
- Transparency & Controls: 86
- Accountability: 95
- Sustainability: 82
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 77.5%; rating input score 77
- Program expense ratio: 51.7%; rating input score 52
- Fundraising efficiency: $5.24 raised per $1 spent on fundraising; rating input score 19; 19th percentile among comparable filings
Transparency & Controls
- Consistency checks: 93.3%; rating input score 93; 22nd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 7 of 8 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 58.6%; rating input score 94; 94th percentile among comparable filings
- Total-asset coverage ratio: 12.77; rating input score 94; 94th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 73; 73rd percentile among comparable filings
- Officer compensation ratio: 24.7%; rating input score 10; 10th percentile among comparable filings
Growth
- Program expense growth: 3.4% per year; rating input score 100; 34th percentile among comparable filings
- Revenue growth: 21.4% per year; rating input score 100; 87th percentile among comparable filings
- Asset growth: 32.2% per year; rating input score 100; 92nd percentile among comparable filings
Details
- Where the money goes: 77.5% of revenue deployed · 51.7% of spending went to programs
- Governance: 28 of 28 board members independent · 7 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $248K in reported program spending
- Leadership: top reported pay $75K · 30 people listed
- Consistency: 27 of 28 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors
- Filing history: 8 filing years from 2017 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- 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 — Financial Efficiency: Program expense ratio scored 52/100.
- High — Financial Efficiency: Fundraising efficiency scored 19/100.
- Review — Accountability: Governance controls: CEO compensation review process not reported.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 10/100.