Nonprofit · EIN 87-3631693
ROTO ROOTER COMMUNITY FOUNDATION
Tax-exempt · CINCINNATI, OH 45202
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $10,722 | $12,234 | -$1,512 | $21,443 | $0 | $21,443 |
| December 31, 2024 | 990 | $19,112 | $10,874 | $8,238 | $22,955 | $0 | $22,955 |
| December 31, 2023 | 990 | $19,237 | $14,329 | $4,908 | $14,717 | $0 | $14,717 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $10,722
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $11,717
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $11,717
- Management and general (functional)
- $517
Balance sheet and other
- Total assets, start of year
- $22,955
- Total assets, end of year
- $21,443
- Total liabilities, end of year
- $0
- Net assets, end of year
- $21,443
- Net assets without donor restrictions
- $21,443
- Gross receipts
- $10,722
- Employees
- 0
- Year formed
- 2021
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Spencer S Lee | President & Director Trustee or director, Officer | 0 | $0 |
| Mark B Gerano | Secretary & Director Trustee or director, Officer | 0 | $0 |
| Steve Ratterman | Treasurer & Director Trustee or director, Officer | 0 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Spencer S Lee | President & Director Trustee or director, Officer | 0 | $0 |
| Mark B Gerano | Secretary & Director Trustee or director, Officer | 0 | $0 |
| Steve Ratterman | Treasurer & Director Trustee or director, Officer | 0 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Spencer S Lee | President & Director Trustee or director, Officer | 1 | $0 |
| Mark B Gerano | Secretary & Director Trustee or director, Officer | 1 | $0 |
| Steve Ratterman | Treasurer & Director Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 255 E 5TH ST STE 2600, CINCINNATI, OH 45202-4138
- In care of
- % STEVE RATTERMAN
- Principal officer (990 for 2025)
- Mark Gerano, 255 E FIFTH STREET2600, CINCINNATI, OH 45202
- Signed the 990
- Mark Gerano, Secretary
- Phone
- (513) 762-6209
Mission
EMPLOYEE ASSISTANCE FUND
Program accomplishments
- Employee supportExpenses $11,717 · grants $11,717 · revenue $10,722
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 87-3631693
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Mutual and membership benefit (Y99)
- Assets (IRS master file)
- $21,443
- Income (IRS master file)
- $10,722
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $10,722 | $12,234 | $21,443 | IRS |
| 990 | December 2024 | $19,112 | $10,874 | $22,955 | XML |
| 990 | December 2023 | $19,237 | $14,329 | $14,717 | XML |
| 990 | December 2022 | $19,384 | $9,575 | $9,809 | IRS |
| 990 | December 2021 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 87-3631693).
Questions about ROTO ROOTER COMMUNITY FOUNDATION
- What is the EIN of ROTO ROOTER COMMUNITY FOUNDATION?
- The employer identification number (EIN) of ROTO ROOTER COMMUNITY FOUNDATION is 87-3631693.
- Is ROTO ROOTER COMMUNITY FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to ROTO ROOTER COMMUNITY FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ROTO ROOTER COMMUNITY FOUNDATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of ROTO ROOTER COMMUNITY FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ROTO ROOTER COMMUNITY FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of ROTO ROOTER COMMUNITY FOUNDATION?
- The 990 for the year ended December 31, 2025 names Mark Gerano.
- Who are the officers and directors of ROTO ROOTER COMMUNITY FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does ROTO ROOTER COMMUNITY FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $10,722, expenses of $12,234 and total assets of $21,443 at year end.
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