John Scarlett Memorial Foundation Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
The Foundation is part of the Rotary organization. We are a community IMPACT club working in the local schools, assisting with crisis issues like Covid and Hurricane Helene impacts together with simple tasks like collecting trash and adopting areas in the town - we do not pay anyone as we are all volunteers. Our costs are low and we hope our IMPACT is large. We have expanded into larger more impactful projects over the last few years. This year we were fortunate to raise enough money to purchase a property to add a Youth Hub into a local Appalachian town called Rosman. The property cost us $227,000 and the renovations to add in all the ADA compliance cost us a further $105,000. The renovations are now complete and we have begun operating. Our work on Helene relief has been significant. We feel we can turn our attention to any issue in the community and make a difference.
- Income
- $394,841
- Spending
- $328,181
- Spent on programs
- 100%
- Reserves
- 9.5 months of spending
- Largest source of income
- donations and private grants, 97%
- Employees
- 0
- Volunteers
- 50
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 93 out of 100. Higher than 67% of charities in its peer group (philanthropy, $250k to $1m).
Reserves
28 of 35Spendable reserves would cover 9.5 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 17% of income.
Income trend
15 of 15Income rose 716% on the year before.
Spending floor
15 of 15100% 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
Governance
Fair: 59 out of 100. Higher than 28% of charities in its peer group (philanthropy, $250k to $1m).
Independent board
25 of 255 of 5 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.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed 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 June 30, 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)
- $248,354 spent. The TenTwentySix Youth Hub was completed in 2026 - in 2025 we had just purchased the property and needed to completely renovate it. The values shown below are part way through the renovation. The property cost us $227, 000 and at this time we had used around 20% of the renovation budget at $21,355, as we got the plans approved and got underway. When an idea is bold enough, it often attracts doubt. Some said, it can't be done. Even Hurricane Helene seemed determined to stand in the way. But the Rotary Club of Brevard chose to believe otherwise-and act on it. Today, $350,000 later, that belief has taken shape as the TenTwentySix Youth Hub, a vibrant new space dedicated to the young people of Transylvania County, and especially Rosman. What began as a conversation around a table is now a living, breathing hub of connection, mentorship, creativity, and hope. Now officially open, the Ten Twenty Six Youth Hub welcomes youth ages 14-18 into a space designed just for them-safe, encouraging, and full of possibility. Located just a five-minute walk from Rosman High School, it offers something many young people don't have: a true third space in their lives seperate from home and school. A place where they can simply be. Inside, youth will find far more than four walls. The Hub provides meals, showers, laundry facilities, and internet access-meeting real, everyday needs with dignity. It also offers spaces to relax and recharge, including a big-screen TV, quiet areas, and comfortable seating. For those seeking activity, there's soccer, lacrosse, basketball, and table tennis. For those looking to grow-literally-raised beds invite youth to cultivate their own food. Add in music, access to health resources, and a welcoming community, and the result is a place where young people can thrive. And at its core, the Hub begins with literacy-not as a requirement, but as an invitation. Homework help is available. Reading support is offered. But there is zero pressure. This is not school part two. It's a place to chill, connect, and be part of something positive after school. The Hub is also built on shared responsibility and community involvement. Youth members commit to two hours of weekly chores, fostering ownership and pride. Volunteers-whether parents, mentors, or neighbors-are essential to its success. If you have two hours a week, a listening ear, a practical skill, or simply a steady presence, there is a place for you here. Background checks and waivers ensure a safe environment, while flexible opportunities make it easy to get involved. This is more than a building. It is a promise kept. The Rotary Club of Brevard has sent a clear message to its youth: you matter, and we are not done investing in you. And this investment will not end here. The Ten Twenty Six Youth Hub is only the beginning. We did not build this for applause. We built it for impact. The ripple effects will be felt in families, classrooms, workplaces, and across the community for decades to come. This is how communities change their future-together, on purpose, and for good.
- $22,206 spent. Helene relief; Project Scope This project addresses the temporary housing of 10 families whose trailer homes are being lifted to comply with the flood plane requirements of Transylvania County. Working with Habitat for Humanity of Transylvania County, and El Centro Brevard, the Brevard Rotary Club, with funds provided by Zone 33/34 and District 7670, is providing temporary housing for these affected families. Habitat is funded by the State of North Carolina to lift these trailers and El Centro is providing funding for the new stairs and decks as well as serving as the communication focal point for these families. Progress to date Lifting of the first two trailers started in early September, making it necessary to relocate these two families while this work took place. Finding temporary housing for extended periods during the Fall tourist season in Western North Carolina can be difficult and expensive. Fortunately, a member of the Rotary Club of Pisgah Forest offered two of the three cabins he and his wife own for this purpose. These cabins are equipped with full kitchens and two queen size beds plus pull-out sofas, as well as WiFi coverage. The Foggy Bottom Cabins in Pisgah Forest enabled us to initially book two cabins for ten weeks each at a rate well below other AirBnB and VRBO units in this area. The invoice attached to this report shows a discount applied to this Rotary project. We also presented each family with gift cards for food items at the local Ingles Supermarket. Lifting requires: * Survey to determine the new flood plane height * Engineering drawing of the new or upgraded foundation for this height * County approval of the foundation design * Disconnection of utilities (electrical, plumbing, HVAC) * Removal of underpinning skirt * Lifting of the trailer * Preparation of the foundation and inspection * Placing the trailer on the foundation and reconnection of utilities * Construction of the new or upgraded stairs/deck * Inspection and issuance of the Certificate of Occupancy The first four trailer lifts have taken much longer than anticipated for a variety of reasons, including weather and poor communications between the various contractors performing these tasks. The period of temporary housing has therefore be extended. Habitat for Humanity, the party funding the lifting, has since made changes to expedite this process for the next set of trailers and has assured us that they will be able to support any overrun we may incur for temporary housing. As of this date two families have returned home and two more are expected to return in the next week or so. All four trailers are located on Ducks Drive, and the next trailers to be lifted are on Metcalf and Cemetery Roads. A single contractor with their own captive personnel resources will perform the lifting process. During the first weeks of the lifting process it was necessary to relocate the two families staying at Foggy Bottom Cabins to a nearby Comfort Inn for several days each. This was due to the booking commitments made prior to our contract with FBC. We have since extended the booking commitment through December and are now assured that all families affected by this project will be able to stay at the cabins without interruption. Receipts and checks for this project to date are attached as separate files. No photos are available as yet
- $4,400 spent. Adopt a classroom:The Adopt a Classroom project is intended to enrich the reading and math skills of elementary school students through support of enrichment programs and volunteer tutoring by club members. The project was initiated during the 2022-23 Rotary year to counter the impact of education losses due to the COVID-19 pandemic. Each teacher is given a stipend to use at their discretion to purchase materials and other resources to enrich the curriculum, while club members serve as volunteer tutors and guest lecturers based on their expertise. The project has been well received by both teachers and students who look forward to the one-on-one tutoring and the impact it has shown on academic performance. As a result, the project has been expanded from the original 4 third grade classes to include the 3 second grade classes at Rosman Elementary School. The project has also attracted volunteer tutors from the local branch of the AAUW. Further expansion to include the fourth grade classes is planned for the 2025-26 school year. It has been well documented by local, state and federal education departments that COVID-19 was responsible for nearly a year loss in educational instruction, as demonstrated by reduced reading and math scores as compared to pre-pandemic levels. Students have struggled to make up for this loss, especially those who have any level of learning disability. Meetings conducted with elementary school teachers and administrators have shown great appreciation for this Adopt a Classroom project, especially the time spent by volunteer tutors working with individual students on a one-to-one basis.
- $53,221 spent. General support
Source: Form 990 for the year ending June 30, 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? Worth knowing.
Status was revoked on May 15, 2017 for not filing returns for three years, and reinstated on May 15, 2017.
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 June 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 September 2019.
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.