Vintage Traditions Foundation

Nonprofit profile at a glance

EIN
831612310
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-N 2018
Location
San Luis Obispo, CA, USA
Phone
8055434333
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$318,837
Expenses
$256,720
Assets
$892,944
Liabilities
$105,029

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

Leadership & pay

5 people listed

Executive titles in this filing

  • ROBIN L ROSSI (PRESIDENT)

People named in this filing

  • ROBIN L ROSSI (PRESIDENT)
  • STEPHEN M ROSSI (CFO/SECRETARY/DIRECTOR)
  • THOMAS J MADDEN (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization's primary purpose is to acquire, restore, preserve, organize, support, present, operate, and display as a living history museum, historical artifacts that enable the general public to learn more about american history through direct interaction and participation; and the protection and stewardship of environmental resources, including the preservation, protection, or enhancement of land in its natural, scenic, historical, recreational, agricultural, forested, or open-space condition or use.

What it reported doing in 2024

Maintain and operate historic trains and related community support.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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. Some filing-based governance responses are negative or unanswered and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 92
  • Accountability: 53
  • Sustainability: 67
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.7%; rating input score 78
  • Program expense ratio: 96.5%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 60%; rating input score 60; 17th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 19.5%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 3.48; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 30.7% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 6.1% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 18.3% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 77.7% of revenue deployed · 96.5% of spending went to programs
  • Governance: 3 of 5 board members independent · 3 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $248K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 5 filing years from 2019 to 2024
  • 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.