Roc USA LLC
Public records show a registered, tax-exempt organization in good standing.
What it says it does
ROC USA SUPPORTS HOMEOWNERS IN MANUFACTURED HOME COMMUNITIES TO ACHIEVE AFFORDABLE AND ENVIRONMENTALLY SUSTAINABLE SELF-GOVERNING COOPERATIVES.
- Income
- $20.5 million
- Spending
- $17.8 million
- Spent on programs
- 90%
- Reserves
- 10.6 months of spending
- Largest source of income
- fees for its services, 53%
- Employees
- 35
- Volunteers
- 0
- Highest pay
- $266,826, ceo
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
Good: 70 out of 100. Higher than 64% of charities in its peer group (housing, $10m to $100m).
Reserves
28 of 35Spendable reserves would cover 10.6 months of spending.
Debt
2 of 20It owes 87% of what it owns.
Living within its means
15 of 15Income exceeded spending by 13% of income.
Income trend
10 of 15Income fell 4% on the year before.
Spending floor
15 of 1590% of spending went to programs and raising each dollar of donations cost 4 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
Strong: 100 out of 100. Higher than 44% of charities in its peer group (housing, $10m to $100m).
Independent board
25 of 2514 of 14 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a 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
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
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 (2)
- $3.8 million spent. ROC USA FOCUSES ON GOVERNANCE, STRATEGY, BRAND, FINANCIAL MANAGEMENT, COMMUNICATIONS AND IN CONJUNCTION WITH NETWORK AFFILIATED NONPROFIT CERTIFIED TECHNICAL ASSISTANCE PROVIDERS WORK WITH RESIDENT GROUPS TO PROVIDE CORE TRAINING AND EDUCATION, COMMUNITY RE-BRANDING, HOUSING REHABILITATION AND INFILL OF VACANT SITES. THEY ALSO ASSIST IN PROVIDING COMMUNITY SOLAR INFRASTRUCTURE AND LEVERAGING HOME AND COMMUNITY IMPROVEMENT RESOURCES FOR ROCS IN THEIR REGIONS.DURING 2024 ROC USA ASSISTED 21 ADDITIONAL RESIDENT OWNED COMMUNITIES AND PRESERVED 1,344 HOMES IN EIGHT STATES. ROC USA NOW SERVES 304 COMMUNITIES AND SERVES OVER 20,000 HOMEOWNERS IN 21 STATES FROM COAST TO COAST.
- $7.6 million spent. RESIDENT OWNERSHIP CAPITAL, LLC PROVIDES LOANS TO RESIDENT OWNED CORPORATIONS FOR ACQUISITION, IMPROVEMENT AND OPERATION OF THEIR MANUFACTURED HOME COMMUNITIES AS RESIDENT-OWNED. IN 2024, RESIDENT OWNERSHIP CAPITAL PROVIDED $39M IN FINANCING TO ELEVEN ROCS FOR DUE DILIGENCE AND COMMUNITY ACQUISITIONS AND IMPROVEMENTS. ROC USA RELEASED THIRD-PARTY IMPACT DATA ON ROC USA CAPITAL'S PORTFOLIO COMMUNITIES. THE STUDY SHOWS THAT ROCS AFTER FIVE YEARS OF OWNERSHIP HAVE MONTHLY SITE FEES BETWEEN MARKET RATE AND AS MUCH AS 17% BELOW MARKET IN THEIR RESPECTIVE MARKETS. THE IMPACT REPORT IS A PART OF A LONGITUDINAL COMPARABLE SITE FEE STUDY CONDUCTED FOR ROC USA BY AN INDEPENDENT APPRAISER. ROCS IN THE STUDY ARE ON AVERAGE RAISING SITE FEES 1% PER YEAR. THERE IS NO COMPARABLE STATISTIC FOR COMMERCIALLY-OPERATED COMMUNITIES HOWEVER IN ONE OF THE SUBJECT PROPERTIES, SITE FEES WERE RAISED 2.5% ANNUALLY PRIOR TO RESIDENT OWNERSHIP.
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 September 7, 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 September 30, 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 September 10, 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 September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since April 2008.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 7, 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.