National Roofing Foundation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE OBJECTIVES OF NRF ARE TO CONDUCT EDUCATIONAL AND RESEARCH PROJECTS WHICH SUPPORT THE HIGHEST QUALITY PROGRAMS FOR ROOFING CONTRACTORS, ENSURE TIMELY AND FORWARD-THINKING INDUSTRY RESPONSES TO MAJOR ECONOMIC AND TECHNOLOGICAL ISSUES, ENHANCE THE LONG-TERM VIABILITY AND ATTRACTIVENESS OF THE ROOFING INDUSTRY AND ADMINISTER A SCHOLARSHIP PROGRAM.
- Income
- $2.0 million
- Spending
- $1.1 million
- Spent on programs
- 55%
- Reserves
- Over 10 years of spending
- Largest source of income
- investment income, 60%
- Employees
- 0
- Volunteers
- 16
- Highest pay
- $516,560, ceo
Source: Form 990 for the year ending May 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 93 out of 100. Higher than 83% of charities in its peer group (education, $1m to $10m).
Reserves
35 of 35Spendable reserves would cover more than ten years of spending.
Debt
20 of 20It owes 1% of what it owns.
Living within its means
15 of 15Income exceeded spending by 45% of income.
Income trend
15 of 15Income rose 46% on the year before.
Spending floor
8 of 1555% of spending went to programs and raising each dollar of donations cost 17 cents.
Source: Form 990 for the year ending May 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 87 out of 100. Higher than 54% of charities in its peer group (education, $1m to $10m).
Independent board
25 of 2516 of 16 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no 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
0 of 5Reports no independent review process for its chief executive's pay.
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 May 31, 2025, 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)
- $163,990 spent. CONSTRUCTION MANAGEMENT: STUDENT TEAMS WHO ARE PURSUING AN EDUCATION IN THE ROOFING INDUSTRY CAN JOIN A COMPETITION TO CREATE AWARENESS AND HELP EDUCATE CONSTRUCTION MANAGEMENT STUDENTS ABOUT THE ROOFING INDUSTRY; THE COMPETITION CHALLENGES THE STUDENTS' ROOFING KNOWLEDGE, CONSTRUCTION MANAGEMENT SKILLS, TIME MANAGEMENT, AND ORGANIZATIONAL AND PRESENTATION SKILLS.
- $183,930 spent. SCHOLARSHIPS AND GRANTS: THE MELVIN KRUGER ENDOWED SCHOLARSHIP PROGRAM IS OPEN TO EMPLOYEES OF NRCA CONTRACTOR AND SUPPLIER MEMBERS, THEIR SPOUSES AND THEIR DEPENDENT CHILDREN. THERE ARE 2 SCHOLARSHIP CATEGORIES.THE ACCREDITED POST-SECONDARY INSTITUTION SCHOLARSHIP: THIS $5,000 SCHOLARSHIP CATEGORY IS FOR INDIVIDUALS PLANNING TO ATTEND POST SECONDARY COLLEGES AND UNIVERSITIES AND ARE SEEKING CAREERS IN THE ROOFING OR BUILDING CONSTRUCTION INDUSTRIES (WHICH INCLUDES ARCHITECTURE; CIVIL, MECHANICAL OR STRUCTURAL ENGINEERING; CONSTRUCTION MANAGEMENT OR OCCUPATIONAL HEALTH AND SAFETY MAJORS).THE ACCREDITED CAREER TECHNICAL EDUCATION SCHOLARSHIP: STUDENTS WHO ARE PURSUING AN EDUCATION AT A VOCATIONAL OR TECHNICAL TRADE SCHOOL ARE ELIGIBLE TO APPLY. THIS $1,000 SCHOLARSHIP IS DESIGNED TO HELP STUDENTS WHO ARE SEEKING A PROFESSIONAL CAREER INSIDE THE ROOFING INDUSTRY INCLUDING BUT NOT LIMITED TO THOSE SEEKING TO BE ROOFING AND SHEET METAL INSTALLERS/FABRICATORS, CRANE AND EQUIPMENT OPERATORS, FOREMEN AND SUPERINTENDENTS, WAREHOUSE AND INVENTORY SPECIALISTS, AND OTHER ROOFING TRADE SPECIALTIES. THIS SCHOLARSHIP IS NOT DESIGNED FOR THOSE CAREERS THAT REQUIRE A FOUR-YEAR UNDERGRADUATE DEGREE.
- $88,219 spent. CLEMSON UNIVERSITY COURSE RESEARCH: TO DEVELOP AND IMPLEMENT AN UNDERGRADUATE/GRADUATE THREE CREDIT COLLEGE COURSE SPECIFIC TO THE ROOFING INDUSTRY THAT WILL EDUCATE STUDENTS ON THE OVERALL ROOFING INDUSTRY AND MAKE THEM AWARE OF THE ROOFING INDUSTRY AS A POTENTIAL CAREER OPTION AT CLEMSON UNIVERSITY'S CONSTRUCTION SCIENCE AND MANAGEMENT DEPARTMENT.
- $165,993 spent. OTHER PROJECT FUNDING PROGRAM EXPENSES
Source: Form 990 for the year ending May 31, 2025, 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 May 2025.
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 January 1997.
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.