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Passes our checks

Oser-Roth and Friends Fest Inc

EIN 47-4157879 · Cincinnati, OH

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthNot ratedToo small or too little detailGovernanceWeak25 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

EACH YEAR, THE ORGANIZATION SELECTS SIX CHILDREN, REFERRED TO AS ANGELS, WHO ARE LIVING WITH DISABILITIES OR TERMINAL ILLNESS. THE ORGANIZATION THEN RAISES FUNDS THROUGHOUT THE YEAR TO FULFILL EACH CHILDS INDIVIDUAL WISH.

Income
$7,855
Spending
$8,162
Spent on programs
42%
Reserves
40 months of spending
Largest source of income
donations and private grants, 100%
Employees
0
Volunteers
100

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 25 out of 100. Higher than 6% of charities in its peer group (health care, under $250k).

  • Independent board

    5 of 25

    0 of 4 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 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 (1)
  1. $3,412 spent. OSER ROTH AND FRIENDS IS A CHARITABLE NONPROFIT ORGANIZATION WITH A MISSION SIMILAR TO MAKE A WISH. EACH YEAR, THE ORGANIZATION SELECTS SIX CHILDREN, REFERRED TO AS ANGELS, WHO ARE LIVING WITH DISABILITIES OR TERMINAL ILLNESSES. THE ORGANIZATION THEN RAISES FUNDS THROUGHOUT THE YEAR TO FULFILL EACH CHILDS INDIVIDUAL WISH, PROVIDING MEANINGFUL EXPERIENCES AND MOMENTS OF JOY DURING EXTREMELY CHALLENGING TIMES. TO SUPPORT THIS MISSION, OSER ROTH AND FRIENDS HOSTS MULTIPLE FUNDRAISING EVENTS ANNUALLY. WHILE THE EVENTS VARY IN FORMAT AND SIZE, THEY ALL SHARE ON PURPOSE, TO GENERATE THE RESOURCES NEEDED TO GRANT THE ANGELS WISHES. THE ORGANIZATION IS FULLY MISSION DRIVEN, AND ALL OF THE PROCEEDS FROM THESE EVENTS ARE DEDICATED TO MAKING THESE WISHES COME TRUE. NO FUNDS FROM THESE INITIATIVES ARE USED FOR UNRELATED PURPOSES. OUR MISSION IS SIMPLE, TO CHANGE THE WORLD ONE ANGEL AT A TIME. IN A WORLD WHERE KINDNESS CAN OFTEN FEEL SCARCE, WE WORK TO DEMONSTRATE THROUGH THE COMPASSION AND GENEROSITY OF OUR SUPPORTERS THE LOVE, HOPE, AND HUMAN CONNECTION ARE STILL VERY MUCH ALIVE. OSER ROTH AND FRIENDS IS A CHARITABLE NONPROFIT ORGANIZATION WITH A MISSION SIMILAR TO MAKE A WISH. EACH YEAR, THE ORGANIZATION SELECTS SIX CHILDREN, REFERRED TO AS ANGELS, WHO ARE LIVING WITH DISABILITIES OR TERMINAL ILLNESSES. THE ORGANIZATION THEN RAISES FUNDS THROUGHOUT THE YEAR TO FULFILL EACH CHILDS INDIVIDUAL WISH, PROVIDING MEANINGFUL EXPERIENCES AND MOMENTS OF JOY DURING EXTREMELY CHALLENGING TIMES. TO SUPPORT THIS MISSION, OSER ROTH AND FRIENDS HOSTS MULTIPLE FUNDRAISING EVENTS ANNUALLY. WHILE THE EVENTS VARY IN FORMAT AND SIZE, THEY ALL SHARE ON PURPOSE, TO GENERATE THE RESOURCES NEEDED TO GRANT THE ANGELS WISHES. THE ORGANIZATION IS FULLY MISSION DRIVEN, AND ALL OF THE PROCEEDS FROM THESE EVENTS ARE DEDICATED TO MAKING THESE WISHES COME TRUE. NO FUNDS FROM THESE INITIATIVES ARE USED FOR UNRELATED PURPOSES. OUR MISSION IS SIMPLE, TO CHANGE THE WORLD ONE ANGEL AT A TIME. IN A WORLD WHERE KINDNESS CAN OFTEN FEEL SCARCE, WE WORK TO DEMONSTRATE THROUGH THE COMPASSION AND GENEROSITY OF OUR SUPPORTERS THE LOVE, HOPE, AND HUMAN CONNECTION ARE STILL VERY MUCH ALIVE.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. 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.

  2. 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.

  3. 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.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since July 2015.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. 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.