Rosen Aquatic and Fitness Center Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THROUGH SPORTS, THE ORGANIZATION WILL DEVELOP YOUTH IN CULTIVATING VALUES, SKILLS, AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH, EDUCATIONAL OPPORTUNITIES, AND SOCIAL RESPONSIBILITY.
- Income
- $3.9 million
- Spending
- $2.4 million
- Spent on programs
- 89%
- Reserves
- 7.9 months of spending
- Largest source of income
- donations and private grants, 60%
- Employees
- 0
- Volunteers
- 360
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
Strong: 93 out of 100. Higher than 79% of charities in its peer group (recreation and sports, $1m to $10m).
Reserves
28 of 35Spendable reserves would cover 7.9 months of spending.
Debt
20 of 20It owes 5% of what it owns.
Living within its means
15 of 15Income exceeded spending by 39% of income.
Income trend
15 of 15Income rose 71% on the year before.
Spending floor
15 of 1589% of spending went to programs and raising each dollar of donations cost 0 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
Fair: 58 out of 100. Higher than 30% of charities in its peer group (recreation and sports, $1m to $10m).
Independent board
25 of 2515 of 15 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
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
0 of 10Did not give the board a copy of this return before filing it.
Independent check of accounts
0 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 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 (4)
- $583,117 spent. HOSTED EVENTS - CONTRACTED EVENTS PRIMARILY WITH ORANGE COUNTY PUBLIC SCHOOLS FOR SPECIFIC FACILITY USE. CONTRACT USUALLY RUNS FOR A YEAR OR LONGER AND FACILITY USE IS GUARANTEED ON A DAILY, WEEKLY OR MONTHLY BASIS.
- $505,361 spent. MEMBERSHIP FEES AND DUES - FEES COLLECTED FROM INDIVIDUALS OR COMPANIES INVOLVED IN THE COMMUNITY FOR USE OF THE FACILITY. USE OF THE FACILITY INCLUDES THE TWO OLYMPIC SIZE SWIMMING POOLS, A FREE WEIGHT CENTER, AND A VARIETY OF FITNESS CLASSES IN AND OUT OF THE POOL.
- $626,490 spent. SWIM AND DIVE MEETS - ORGANIZED EVENTS USING FULL-SERVICE SWIMMING FACILITY COMPLETE WITH A DIVING TOWER, SPRINGBOARDS, COMPETITION POOL WITH 17 LANES. THESE EVENTS INCLUDE REGISTRATION FEES, TIMING RECORDS, AND TEAM OFFICIALS.
- $410,244 spent. OTHER
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 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 October 13, 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 December 2024.
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 August 2021.
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 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.