Thomas Romine Foundation

Nonprofit profile at a glance

EIN
881054623
IRS 990-PF coverage
2023–2025
Forms available
Form 990-PF 2025
Location
Billings, MT, USA
Phone
4066717444
Rating
66
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Philanthropy, Charity, Voluntarism Promotion

Reported finances

Revenue
$1,000
Expenses
$813

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

Overview

Mission

Philanthropy, Charity, Voluntarism Promotion

Operating model

Revenue model
Donor-supported. 100% of the foundation's positive operating resources came from contributions.
Distribution model
Grant intermediary. The foundation distributed 100% of its reported charitable disbursements as grants.

The verdict

SUPPORTED - A large share of available resources goes to charitable grants and the filing clearly reports transactions involving insiders. Assets provide a limited cushion relative to annual grants and some filed totals do not add up.

Rating breakdown

  • Grant Deployment: 100
  • Cost Efficiency: 81
  • Transparency: NotEnoughData
  • Compliance: 94
  • Endowment Health: 8

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 100%; rating input score 100; 67th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 81.4%; rating input score 81; 66th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Limited

Compliance

  • Part VII-B activity disclosures: 19 of 19 controls in place; rating input score 100
    • Property sale or exchange with a disqualified person: Pass
    • Borrowing from or lending to a disqualified person: Pass
    • Goods, services, or facilities involving a disqualified person: Pass
    • Compensation paid to a disqualified person: Pass
    • Assets transferred to a disqualified person: Pass
    • Payment to a government official: Pass
    • Uncorrected prior self-dealing: Pass
    • Prior-year undistributed income: Pass
    • Excess business holdings: Pass
    • Investments that may jeopardize charitable purposes: Pass
    • Uncorrected prior-year jeopardizing investments: Pass
    • Attempt to influence legislation: Pass
    • Attempt to influence an election: Pass
    • Grants to individuals: Pass
    • Grants to organizations: Pass
    • Spending for a noncharitable purpose: Pass
    • Funds received for a personal-benefit contract: Pass
    • Premiums paid on a personal-benefit contract: Pass
    • Prohibited tax-shelter transaction: Pass
  • Filing consistency checks: 7; rating input score 88

Endowment Health

  • Endowment-health comparison: 0; rating input score 8; 8th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Payout: At least 100% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Consistency: 7 of 8 current checks pass · 1 finding to review
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • 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 — Endowment Health: Endowment-health comparison scored 8/100.
  • Moderate — Transparency & Controls: Balance sheet boy total did not reconcile in the filed values.