Resources for Organizing and Social Change
Public records show a registered, tax-exempt organization in good standing.
What it says it does
ROSC's mission is to build and support a movement for nonviolent social change that will educate, activate, & empower people in 'Maine' through grassroots community organizing.
- Income
- $190,071
- Spending
- $274,893
- Spent on programs
- 77%
- Reserves
- 10.6 months of spending
- Largest source of income
- donations and private grants, 92%
- Employees
- 2
- Volunteers
- 25
- Highest pay
- $82,713, executive director
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 59 out of 100.
Reserves
28 of 35Spendable reserves would cover 10.6 months of spending.
Debt
16 of 20It owes 16% of what it owns.
Living within its means
0 of 15Spending exceeded income by 45% of income.
Income trend
0 of 15Income fell 52% on the year before.
Spending floor
15 of 1577% of spending went to programs and raising each dollar of donations cost 11 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 59 out of 100.
Independent board
25 of 2510 of 10 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (4)
- $92,691 spent. Solidarity Network Against Hunger and Poverty (SNAHP) works to build a community of support for poor and working-class people to promote mutual aid, equity, and radical systems change through community organizing, leadership development, education, and peer support. The core organizing group for SNAHP met seventeen times in 2024, and through their organizing efforts and work on mutual aid helped meet the needs of over 400 individuals.
- $53,457 spent. The Youth Activism Gathering: Every year ROSC helps to organize and financially support a weekend-long YAG that offers workshops focused on activist and community-building skills as well as provides time and space for art builds, music, talent shows, and other beautiful and creative bonding opportunities. The YAG is a youth-organized, youth-centered gathering dedicated to providing a safe environment in which participants are given the space to explore issues and topics important to them, and to share tools that will help them be active organizers within their communities.
- $13,871 spent. The Changing Maine Directory (CMD) is Maine's grassroots resource for nonprofits and change makers. Each listing in the CMD includes detailed descriptions and the most up-to-date contact information for over 2,500 non-profit, grassroots, progressive, social change and social service organizations working throughout Maine, some of which can be found in no other place.
- $50,390 spent. GrassRoots Organizing Workshops weekend (GROW) offeredred three days of workshops focused on organizing skills, using art for social change, and movement history and tactics.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since May 1978.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.