Passes our checks

Rooftop of Virginia Cap

EIN 54-6046713 · Galax, VA

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

What it says it does

COMBAT POVERTY BY FOCUSING ON INCREASING SELF-SUFFICIENCY OF LOW-INCOME CITIZENS.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Weak: 29 out of 100. Higher than 4% of charities in its peer group (community improvement, $1m to $10m).

Reserves
0 of 35
Spendable reserves are negative: it owes or has committed more than it holds.
Debt
5 of 20
It owes 64% of what it owns.
Living within its means
4 of 15
Spending exceeded income by 13% of income.
Income trend
5 of 15
Income fell 13% on the year before.
Spending floor
15 of 15
81% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Good: 84 out of 100. Higher than 36% of charities in its peer group (community improvement, $1m to $10m).

Independent board
25 of 25
19 of 19 voting board members are independent.
Conflict of interest policy
15 of 15
Has a written conflict of interest policy.
Whistleblower policy
8 of 8
Has a written whistleblower policy.
Record keeping policy
7 of 7
Has a written policy on keeping and destroying records.
Board minutes
5 of 5
Keeps minutes of board meetings.
Board sees the tax return
10 of 10
Gave the board a copy of this return before filing it.
Independent check of accounts
0 of 15
Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (5)

$942,771 spent. HEAD START - PROVIDES AN EARLY CHILDHOOD EDUCATION PROGRAM TO 176 THREE AND FOUR YEAR OLDS FROM INCOME ELIGIBLE FAMILIES RESIDING IN GRAYSON AND CARROLL COUNTIES AND THE CITY OF GALAX. THE OVERALL GOAL OF THE PROGRAM IS TO ASSIST THE CHILD IN DEALING WITH THE PRESENT AND FUTURE RESPONSIBILITIES IN SCHOOL AND LIFE. THE PROGRAM PROVIDES 4 COMPONENT AREAS THAT INCLUDE EDUCATION, HEALTH, SOCIAL SERVICES AND PARENTAL INVOLVEMENT.
$1.2 million spent. EARLY HEAD START - SERVES CHILDREN AGES 6 WEEKS TO 3 YEARS, AS WELL AS PREGNANT MOTHERS. EARLY HEAD START CENTERS HAVE THE ABILITY TO CATER TO YOUNG INFANTS AS WELL AS OLDER TODDLERS WHILE STILL MAINTAINING THE STANDARD OF EXCELLENCY THAT THE HEAD START PROGRAM IS KNOWN FOR. EARLY HEAD START'S MISSION IS TO PROMOTE HEALTHY OUTCOMES FOR PREGNANT WOMEN, TO ENHANCE FUTURE DEVELOPMENT OF VERY YOUNG CHILDREN, AND TO PROMOTE HEALTHY FAMILY FUNCTIONING.
$236,816 spent. LIHEAP - LOW INCOME HOME ENERGY ASSISTANCE PROGRAM ASSISTS LOW-INCOME HOUSEHOLDS, PARTICULARLY THOSE WITH THE LOWEST INCOMES THAT PAY A HIGH PROPORTION OF HOUSEHOLD INCOME FOR HOME ENERGY.
$1.2 million spent. OTHER PROGRAMS INCLUDE: CSBG, TANF, WEATHERIZATION, VHDA, IPR AND OTHER
OTHER PROGRAMS INCLUDE: CSBG, TANF, WEATHERIZATION, VHDA, IPR AND OTHER

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

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 November 6, 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 June 2025.
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 April 1962.
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 November 4, 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.