TY 2024 Form 990

- TIN:

SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow

Attach to Form 990 or Form 990-EZ.
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Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public
Inspection

Name of the organization

RODEL INSTITUTE

Employer identification number

92-0721362

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2024

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....
3	The value of services or facilities furnished by a governmental unit to the organization without charge..
4	Total. Add lines 1 through 3
5	The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..
6	Public support. Subtract line 5 from line 4.

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
7	Amounts from line 4..
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9	Net income from unrelated business activities, whether or not the business is regularly carried on..
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..
11	Total support. Add lines 7 through 10

Gross receipts from related activities, etc. (see instructions) ..................

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2024 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2023 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2024. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2023. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2024. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2024

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2	Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose
3	Gross receipts from activities that are not an unrelated trade or business under section 513 .....
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5	The value of services or facilities furnished by a governmental unit to the organization without charge
6	Total. Add lines 1 through 5
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons
b	Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c	Add lines 7a and 7b..
8	Public support. (Subtract line 7c from line 6.)

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
9	Amounts from line 6...
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c	Add lines 10a and 10b.
11	Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..
13	Total support. (Add lines 9, 10c, 11, and 12.)..

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2024 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2023 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2024 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2023 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests-2024. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3 % support tests—2023. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2024

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2024

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990) 2024

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by 0.035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2024

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes	1
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity	2
3 Administrative expenses paid to accomplish exempt purposes of supported organizations	3
4 Amounts paid to acquire exempt-use assets	4
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI)	5
6 Other distributions (describe in Part VI). See instructions	6
7Total annual distributions. Add lines 1 through 6.	7
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions	8
9 Distributable amount for 2024 from Section C, line 6	9
10 Line 8 amount divided by Line 9 amount	10

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2024	(iii) Distributable Amount for 2024
1 Distributable amount for 2024 from Section C, line 6
2 Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2024:
a From 2019.......
b From 2020.......
c From 2021.......
d From 2022.......
e From 2023.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2024 distributable amount
i Carryover from 2019 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2024 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2024 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2025. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2020.....
b Excess from 2021.....
c Excess from 2022.....
d Excess from 2023.....
e Excess from 2024.....

Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation

Schedule A (Form 990) 2024

Additional Data

Software ID:
Software Version:

- TIN:

Schedule B
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

Name of the organization

RODEL INSTITUTE

Employer identification number

92-0721362

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow

Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025) Page 2

Name of organization RODEL INSTITUTE

Part I	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$ RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

Page 3

Name of organization RODEL INSTITUTE		Employer identification number 92-0721362

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
Schedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

Page 4


Name of organization RODEL INSTITUTE			Employer identification number 92-0721362
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE E(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Schools

Complete if the organization answered "Yes" on Form 990,
Part IV, line 13, or Form 990-EZ, Part VI, line 48.
Right pointing arrow large image

Attach to Form 990 or Form 990-EZ.
Right pointing arrow large image

Go to www.irs.gov/Form990EZ for instructions and the latest information.

OMB No. 1545-0047Open to Public Inspection

Name of the organization

RODEL INSTITUTE

Employer identification number

92-0721362

Part I

YES

Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws,

other governing instrument, or in a resolution of its governing body? . . . . . . . . . . . . . . . . . .

Yes

Does the organization include a statement of its racially nondiscriminatory policy toward students in all its

brochures, catalogues, and other written communications with the public dealing with student admissions,

programs, and scholarships? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

Has the organization publicized its racially nondiscriminatory policy on its primary publicly accessible Internet homepage at

all times during its taxable year in a manner reasonably expected to be noticed by visitors to the homepage, or through

newspaper or broadcast media during the period of solicitation for students, or during the registration period if it has no

solicitation program, in a way that makes the policy known to all parts of the general community it serves? If "Yes," please

describe. If "No," please explain. If you need more space use Part II. . . . . . . . . . . . . . . . . . .

Yes

Does the organization maintain the following:

Records indicating the racial composition of the student body, faculty, and administrative staff? . . . . . . . . .

Yes

Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory

basis? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

Copies of all catalogues, brochures, announcements, and other written communications to the public dealing

with student admissions, programs, and scholarships? . . . . . . . . . . . . . . . . . . . . . . .

Yes

Copies of all material used by the organization or on its behalf to solicit contributions? . . . . . . . . . . . .

Yes

If you answered "No" to any of the above, please explain. If you need more space, use Part II.

Does the organization discriminate by race in any way with respect to:

Students' rights or privileges? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Admissions policies? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Employment of faculty or administrative staff? . . . . . . . . . . . . . . . . . . . . . . . . .

Scholarships or other financial assistance? . . . . . . . . . . . . . . . . . . . . . . . . . .

Educational policies? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Use of facilities? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Athletic programs? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Other extracurricular activities? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If you answered "Yes" to any of the above, please explain. If you need more space, use Part II.

Does the organization receive any financial aid or assistance from a governmental agency? . . . . . . . . . .

Has the organization's right to such aid ever been revoked or suspended? . . . . . . . . . . . . . . . .

If you answered "Yes" to either line 6a or line 6b, explain in Part II.

Does the organization certify that it has complied with the applicable requirements of sections 4.01 through 4.05

of Rev. Proc. 75-50, 1975-2 C.B. 587, as modified by Rev. Proc. 2019-22, 2019-22 I.R.B. 1260, covering racial nondiscrimination? If "No," explain in Part II. . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 50085D

Schedule E (Form 990) (Rev. 1-2025)

Page 2

Part II

Supplemental Information. Provide the explanations required by Part I, lines 3, 4d, 5h, 6b, and 7, as applicable. Also provide
any other additional information. See instructions.

Return Reference	Explanation
SCHEDULE E, PART I, LINE 3	RODEL'S WEBSITE REFLECTS ITS COMMITMENT TO DIVERSITY AND ITS NONDISCRIMINATION POLICY. AS RODEL BECOMES MORE OPERATIONAL, ANY BROCHURES AND SIMILAR MATERIALS WILL ALSO REFLECT ITS COMMITMENT TO DIVERSITY AND ITS NONDISCRIMINATION POLICY.

Schedule E (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

Schedule J
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic

Attach to Form 990.
medium right arrow graphic

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

RODEL INSTITUTE

Employer identification number

92-0721362

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? .............

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Yes

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) (Rev. 1-2025)

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1JOHN KROGER PRESIDENT & CEO	(i) (ii)	416,764 ------------- 0	10,000 ------------- 0	0 ------------- 0	41,400 ------------- 0	1,758 ------------- 0	469,922 ------------- 0	0 ------------- 0
2JEFF KING VICE PRESIDENT & COO	(i) (ii)	283,400 ------------- 0	5,000 ------------- 0	0 ------------- 0	34,608 ------------- 0	14,236 ------------- 0	337,244 ------------- 0	0 ------------- 0

Schedule J (Form 990) (Rev. 1-2025)

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation
PART I, LINE 7	NON-FIXED PAYMENTS ARE AWARDED BASED ON MEETING ORGANIZATIONAL GOALS AND WITH THE APPROVAL OF THE BOARD OF DIRECTORS.

Schedule J (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

RODEL INSTITUTE

Employer identification number

92-0721362

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 2	BILL BUDINGER, DON BUDINGER AND SUSAN BUDINGER ARE FAMILY MEMBERS.
FORM 990, PART VI, SECTION A, LINE 6	MEMBERS OF THE CORPORATION SHALL BE THEN SERVING DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7A	THE BOARD SHALL HAVE FULL POWER AND AUTHORITY TO MANAGE THE CORPORATION AND ANY AND ALL OF ITS ASSETS, PROPERTIES, AND AFFAIRS, INCLUDING THE RIGHT TO ELECT SUCH OFFICERS AND ASSISTANT OFFICERS AND TO DESIGNATE AND APPOINT SUCH AGENTS AND EMPLOYEES AS THE BOARD DEEMS ADVISABLE AND TO ALLOW THEM SUITABLE COMPENSATION, AND SHALL HAVE ANY AND ALL ADDITIONAL POWERS AND AUTHORITY, NOT INCONSISTENT WITH THE EXPRESS TERMS OF THESE ARTICLES OF INCORPORATION. THAT ARE EXPRESSLY OR IMPLIEDLY GRANTED TO OR INVESTED IN THE BOARD BY THE STATUTES OR LAWS OF THE STATE OF KANSAS, AS NOW IN EFFECT AND AS HEREAFTER AMENDED OR MODIFIED. UNLESS OTHERWISE PROVIDED IN THE BYLAWS OF THE CORPORATION, THE ELECTION OF DIRECTORS BY WRITTEN BALLOT SHALL BE REQUIRED ONLY IF REQUESTED BY A MEMBER ENTITLED TO VOTE AT SAID ELECTION.
FORM 990, PART VI, SECTION B, LINE 11B	RETURN IS PREPARED BY AN OUTSIDE ACCOUNTANT, RETURN IS THEN REVEIWED BY THE BOARD FOR APPROVAL.
FORM 990, PART VI, SECTION B, LINE 12C	TO DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF A FINANCIAL INTEREST TO THE BOARD OF DIRECTORS, OR TO SUCH COMMITTEE AS MAY BE DESIGNATED BY THE BOARD OF DIRECTORS TO CONSIDER POTENTIAL CONFLICTS OF INTEREST. UPON THE DISCLOSURE OF THE EXISTENCE OF A FINANCIAL INTEREST, THE BOARD OF DIRECTORS OR COMMITTEE SHALL MEET AND DISCUSS THE MATTER WITH THE INTERESTED PERSON, WHO SHALL DISCLOSE ALL MATERIAL FACTS RELATED TO THE FINANCIAL INTEREST. THEREAFTER, THE BOARD OF DIRECTORS OR COMMITTEE SHALL CONSIDER THE MATTER OUTSIDE THE PRESENCE OF THE INTERESTED PERSON AND SHALL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS. EACH YEAR, EACH COVERED PERSON SHALL SIGN A STATEMENT AFFIRMING THAT SUCH COVERED PERSON: 1. HAS RECEIVED A COPY OF THIS CONFLICT OF INTEREST POLICY, 2. HAS READ AND UNDERSTANDS THE POLICY, 3. HAS AGREED TO COMPLY WITH THE POLICY, AND 4. UNDERSTANDS THAT THE INSTITUTE IS A CHARITABLE ORGANIZATION AND THAT, IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION, THE INSTITUTE MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ITS TAX-EXEMPT PURPOSE. IN THE EVENT A CONFLICT OF INTEREST OR POSSIBLE CONFLICT OF INTEREST DEVELOPS BETWEEN ANY OFFICER OR DIRECTOR, THE BOARD SHALL REVIEW THE SITUATION AND MAKE A DETERMINATION AS TO APPROPRIATE ACTION PURSUANT TO THE CORPORATION'S POLICY ON CONFLICTS OF INTEREST, AS AMENDED FROM TIME TO TIME. THE BOARD SHALL DETERMINE THE APPROPRIATE PROCEDURES FOR EACH SITUATION, BUT THE PROVISIONS HEREOF SHALL NOT NECESSARILY PROHIBIT ANY OFFICER OR DIRECTOR FROM DOING BUSINESS WITH THE CORPORATION. THOSE PROCEDURES MAY INCLUDE REQUIRING ANY OFFICER OR DIRECTOR TO PROVIDE A DISCLOSURE STATEMENT REGARDING ACTUAL OR POTENTIAL CONFLICTS OF INTEREST FROM TIME TO TIME.
FORM 990, PART VI, SECTION B, LINE 15	TO ENSURE THE INSTITUTE OPERATES IN A MANNER CONSISTENT WITH ITS CHARITABLE PURPOSE, AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, THE BOARD OF DIRECTORS OR A COMMITTEE APPOINTED BY THE BOARD OF DIRECTORS SHALL CONDUCT AN ANNUAL REVIEW THAT SHALL INCLUDE, AT A MINIMUM, FINDINGS ON THE FOLLOWING SUBJECTS: 1. WHETHER THE INSTITUTE'S COMPENSATION ARRANGEMENTS AND BENEFITS ARE THE RESULT OF ARM'S LENGTH BARGAINING AND, BASED ON COMPETENT SURVEY INFORMATION, ARE REASONABLE. 2. WHETHER PARTNERSHIPS, JOINT VENTURE, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS IN WHICH THE INSTITUTE PARTICIPATES CONFORM TO THE INSTITUTE'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT CRITERIA OR PAYMENTS FOR GOODS AND SERVICES, FURTHER THE INSTITUTE'S EXEMPT PURPOSES AND DO NOT RESULT IN PRIVATE INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR AN EXCESS BENEFIT TRANSACTION UNDER THE CODE. WHEN CONDUCTING THE ANNUAL REVIEWS UNDER ARTICLE VII, THE BOARD OF DIRECTORS OR COMMITTEE MAY, BUT NEED NOT BE REQUIRED TO, USE OUTSIDE ADVISORS. IF OUTSIDE ADVISORS ARE USED, THEIR USE SHALL NOT RELIEVE THE BOARD OF DIRECTORS OF ITS RESPONSIBILITY FOR ENSURING THAT ANNUAL REVIEWS ARE CONDUCTED PROPERLY.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S ARTICLES OF INCORPORATION, BY-LAWS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 18	AS A NONPARTISAN CENTER FOR LEADERSHIP AND INTELLECTUAL GROWTH, THE RODEL INSTITUTE PROVIDES AN OPPORTUNITY FOR PUBLIC OFFICIALS TO MEET, WORK, AND BUILD RELATIONSHIPS TOGETHER. TO THIS END, THE INSTITUTE PAYS FOR TRAVEL, MEALS, AND LODGING OF PUBLIC OFFICIALS WHILE THEY ATTEND THE LEADERSHIP DEVELOPMENT PROGRAM. PUBLIC OFFICIAL TOTAL ABRAMS GARDNER, LESLIE 4651.07 ABRAMS, CYNTHIA KATHLEEN 5412.68 ALTMAN, ROY 8768.34 BACON, CARRIE SHANNON 8022.74 BARRON, DAVID 3060.16 BEATON, BENJAMIN 3334.97 BEATY, LACEY 3443.96 BERNSTEIN, RICHARD 2310.36 BIROTTE, ANDRE JR 3171.46 BISS, DANIEL 3876.4 BLAND, JANE 3938.89 BOASBERG, JAMES 5101.95 BONTA, MIALISA TANIA 3401.43 BOULWARE, RICHARD 5453.08 BRANCH, ELIZABETH 4674.28 BROWN, ADA 5185.95 BUCKINGHAM, DAWN CARLISLE 4450.32 CAMPBELL, SARAH 4739.09 CAMPBELL-SCHEIER, ANDREA JOY 4089.44 CANDELORA, VINCENT 5350.31 CAPRONI, VALERIE 5741.69 CARSON, JOEL 3207.67 CHARBONIER CHINEA, EDDIE 3212.78 CHILDS, JULIANNA MICHELLE 6773.53 CHIU, DAVID 6564.64 CHUN, JOHN 4919.17 CLEMENT, ELIZABETH 5564.34 COGNETTI, PAIGE 3239.23 COLEMAN, JULIA 5624.82 CONINE, ZACHARY BEARE 6280.19 COURIEL, JOHN 8016.64 COX ARLEO, MADELINE 4164.4 CROUSE, TOBY 7978.14 DEMETRIOU III, STEVEN JAMES 3670.22 DUNNAVANT, SIOBHAN MARIE 4259.17 EARLS, ANITA 7703.24 ENTSUAH, EBO 2739.26 FADER, MATTHEW J. 5017.4 FEW, JOHN 7820.24 FREUDENBERG, JOHN 5508.24 GARRETT, CHRIS 5869.54 GEE, DOLLY 6033.25 GODFREAD, JONATHAN SCOTT 3924.16 GODLEWSKI, SARAH 6051.77 GONZALEZ, RENE 5884.87 GREENBERG, CRAIG ADAM 3840.78 HAEDER, JOSHUA 4103.69 HALE, DAVID JASON 8016.37 HALL, RODNEY 3839.42 HEAVRIN, SAMARA 3931.34 HENDERSON, CHRISTINA 3352.74 HENDERSON, DEIDRE MARIE 5505.31 HICKMAN, CRAIG 3932.51 HIGGINSON, STEPHEN 5266.41 HILGERS, MIKE 2230.48 HINCHEY, MICHELLE 5844.15 HOWE, MICHAEL 6020.31 HUDDLE, REBECA 5278.64 ILAGAN, GREGGOR 3355.14 IMMERGUT, KARIN JOHANNA 6232.01 IRVIN, RICHARD C 6245.86 JETTON, JACEY 3699.9 JOHNSON, ANNETTE 3779.01 JOHNSTONE, ANTHONY 5055.96 JONES, PHILLIP DAMON 4035.255 JORDAN, ADALBERTO 2573.22 KING, JOHN F 5694.93 KLEIN, ZACHARY 3546.13 KOMITEE, ERIC 5730.22 KOVNER, RACHEL 2741.69 KROWINSKI, JILL 4123.03 LIBURDI, MICHAEL 3568.91 LOCKE, RYAN 3522.92 LUCAS, QUINTON DONALD 3308.13 LYNCH PRATA, ERIN 4798.87 MATSUMOTO, LAUREN 4809.67 MC GRANE, PHILIP ANDREW 3695.88 MCALINDON, MELINDA 3705.75 MCCLINTON, JOANNA 2485.48 MCMORROW, MALLORY 5289.81 MIYARES, JASON 4377.21 MUKHERJI, RAJ 3454.88 MURDOCK, NATALIE 5261.31 NEUBAUER, GRETCHEN STEPHENS 3823.47 NGUYEN, TRAM 3398.55 OBRIEN, ANN MICHELE 3613.27 ORONOZ RODRIGUEZ, MAITE 1857.36 PAPIK, JONATHAN 3207.66 PEARSON, BENITA 6068.39 PELLICCIOTTI, MIKE 3451.04 PETERSEN, PAIGE 4563.96 PINNELL, MATT 3352.06 RACINES, KRISTI 6587.5 REED, STEVEN 6840.25 ROJAS, JASON 3709.49 ROMERO, REGINA 3240.4 SANCHEZ, GABRIEL 7966.91 SAND, BOB 3216.21 SCHWAB, SCOTT JOSEPH 5396.17 SCRIVEN, MARY 2990.96 SEIFRIED, ALEXANDRA 4318.39 SHELBY, ROBERT 5341.75 SIBILIA, LAURA 5239.32 STEPHENS, DEBRA 4275.46 SUTTON, JEFFREY 3740.45 THAPAR, AMUL 4382.65 THOMAS, HOLLY 4434.47 TORREZ, PRESILIANO 3989.82 TYMKOVICH, TIMOTHY M 4114.79 WAMP, THOMAS WESTON 4010.71 WARREN, SARAH HAWKINS 3015.64 WOODS, COREY 5430.8 WU, LILY 3572.4 YANDLE, STACI 6087.9 YANDLE, STACI 1549.6 REEVES, D.C. 4400.71 YEE, KIMBERLY 4342.76
FORM 990, PART IX, LINE 11G	THE STAFF OF THE RODEL FOUNDATION (AN UNRELATED ORGANIZATION) PROVIDES MANAGEMENT AND ADMINISTRATIVE SERVICES TO THE RODEL INSTITUTE. THE INSTITUTE REIMBURSES THE FOUNDATION FOR THESE SERVICES.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: TO IMPROVE THE QUALITY OF PUBLIC LEADERSHIP IN THE UNITED STATES.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	8
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	8
5	Total number of individuals employed in calendar year 2024 (Part V, line 2a) ......	5	6
6	Total number of volunteers (estimate if necessary) .............	6	8
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	2,433,000	2,866,429
9	Program service revenue (Part VIII, line 2g) .........	0	0
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	0	0
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	0	0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	2,433,000	2,866,429
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	1,259,996	1,387,801
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 229,073
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	1,624,911	1,392,038
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	2,884,907	2,779,839
19	Revenue less expenses. Subtract line 18 from line 12.......	-451,907	86,590
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	509,572	621,997
21	Total liabilities (Part X, line 26).............	9,601	35,436
22	Net assets or fund balances. Subtract line 21 from line 20.....	499,971	586,561

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 857,617 including grants of $ ) (Revenue $ )
	THE INSTITUTE'S SIGNATURE PROGRAM IS THE RODEL FELLOWSHIP. CREATED IN 2005, THE FELLOWSHIP IS THE NATION'S PREMIER LEADERSHIP DEVELOPMENT PROGRAM FOR ELECTED LEADERS. EACH YEAR, THE PROGRAM SELECTS 24 OUTSTANDING STATE AND LOCAL-LEVEL LEADERS, DIVIDED EQUALLY BETWEEN THE TWO POLITICAL PARTIES, TO COME TOGETHER FOR A SERIES OF THREE MULTI-DAY SEMINARS HELD OVER A TWO-YEAR PERIOD. WORKING WITH LEADING SCHOLARS AS MODERATORS, THE FELLOWS READ AND DISCUSS CLASSIC TEXTS DEALING WITH ETHICAL VALUES, DEMOCRATIC PRINCIPLES, AND WISE AND EFFECTIVE LEADERSHIP. THOSE TEXTS INCLUDE THE DECLARATION OF INDEPENDENCE, THE PREAMBLE TO THE UNITED STATES CONSTITUTION, AND WRITINGS BY FREDERICK DOUGLASS, ABRAHAM LINCOLN, AND MARTIN LUTHER KING, JR., AMONG MANY OTHERS. FOLLOWING COMPLETION OF THE RODEL FELLOWSHIP SEMINARS, FELLOWS HAVE AN OPPORTUNITY TO GATHER PERIODICALLY WITH ALUMNI OF THE PROGRAM TO DISCUSS CRITICAL QUESTIONS OF PUBLIC POLICY AND PUBLIC LEADERSHIP IN A NONPARTISAN SETTING. OVER 360 ELECTED LEADERS HAVE COMPLETED THE PROGRAM. THESE FELLOWS HAVE GONE ON TO SERVE AS UNITED STATES SENATORS, GOVERNORS, MAYORS, PARTY LEADERS, CABINET SECRETARIES, MEMBERS OF CONGRESS, AND VICE PRESIDENT OF THE UNITED STATES.

4b	(Code: ) (Expenses $ 628,964 including grants of $ ) (Revenue $ )
	LAUNCHED IN 2022, THE JUDICIAL FELLOWSHIP IS FOR FEDERAL JUDGES AND STATE SUPREME COURT JUSTICES. BASED OFF OF THE RODEL FELLOWSHIP MODEL, THE PROGRAM CONVENES 18 JUDGES AND JUSTICES ANNUALLY FOR A SERIES OF THREE SEMINARS TO STUDY, LEARN FROM ONE ANOTHER, BUILD TRUSTING FRIENDSHIPS, AND FOSTER COMMON INTELLECTUAL GROUND. THESE JUDGES (9 OF WHICH WERE APPOINTED BY OR ELECTED AS REPUBLICANS AND 9 OF WHICH WERE APPOINTED BY OR ELECTED AS DEMOCRATS) MEET FOR THREE LONG WEEKENDS OVER TWO YEARS WITH THE FINAL CAPSTONE SEMINAR TAKING PLACE IN THE UNITED KINGDOM. THE SEMINARS COMBINE READING-BASED DISCUSSIONS LED BY DISTINGUISHED LAW PROFESSORS WITH WORKSHOPS FOCUSED ON LEADERSHIP AND THE CHALLENGES OF JUDICIAL WORK. RODEL JUDICIAL FELLOWS READ CLASSICAL LEGAL TEXTS ON AMERICAN DEMOCRACY FROM VARYING PERSPECTIVES. THE DISCUSSIONS ARE CANDID AND CONFIDENTIAL, ALLOWING PARTICIPANTS TO FULLY EXAMINE THEIR OWN IDEAS AND EXPLORE THOSE OF THEIR COLLEAGUES.

4c	(Code: ) (Expenses $ 317,950 including grants of $ ) (Revenue $ )
	FOUNDED IN 2023, THE RODEL FEDERAL EXECUTIVE FELLOWSHIP IS AN INTELLECTUAL AND LEADERSHIP PROFESSIONAL DEVELOPMENT FELLOWSHIP FOR SENIOR-LEVEL CAREER CIVIL SERVANTS ACROSS THE FEDERAL GOVERNMENT'S EXECUTIVE BRANCH AGENCIES. EACH YEAR, THE PROGRAM SELECTS 20 TO 24 EXCEPTIONAL MEMBERS OF THE SENIOR EXECUTIVE SERVICE (SES), SENIOR FOREIGN SERVICE (SFS), GS-15'S, AND EQUIVALENT POSITIONS FROM ACROSS FEDERAL AGENCIES TO COME TOGETHER FOR A SERIES OF THREE MULTI-DAY SEMINARS. WORKING WITH EXPERT MODERATORS, THE FELLOWS' STUDY AND DISCUSS CHALLENGING TEXTS ON DEMOCRATIC RESILIENCE; NEW TECHNOLOGICAL DEVELOPMENTS AND THEIR IMPACT ON GOVERNANCE; AND GEOPOLITICS. THEY ALSO ENGAGE IN PRACTICAL, RELEVANT LEADERSHIP TRAINING FOCUSED ON PROMOTING INNOVATION WITHIN THE CONTEXT OF LARGE GOVERNMENT BUREAUCRACIES.

	(Code: ) (Expenses $ 151,656 including grants of $ ) (Revenue $ )
	BUILDING OFF THE SUCCESS OF THE RODEL FELLOWSHIP WITH THE GOAL OF MAKING THE IMPACT OF RODEL MORE SCALABLE, RODEL AMERICA WAS FOUNDED IN 2022. RODEL AMERICA CONVENES BIPARTISAN GROUPS OF STATE AND LOCAL LEADERS FROM SELECT REGIONS OF THE NATION TO PARTICIPATE IN LEADERSHIP DEVELOPMENT WORKSHOPS EMPLOYING THE PROVEN RODEL SEMINAR MODEL. THE PROGRAM IS DESIGNED TO BREAK DOWN PARTISAN BARRIERS, INCREASE MUTUAL UNDERSTANDING, AND CREATE AN ATMOSPHERE CONDUCIVE TO PRACTICAL PROBLEM-SOLVING. THE INAUGURAL LOCAL PROGRAM WAS BASED IN MEMPHIS, TENNESSEE, AND THE INAUGURAL STATEWIDE PROGRAM WAS BASED IN WASHINGTON.

	(Code: ) (Expenses $ 101,980 including grants of $ ) (Revenue $ )
	FOUNDED IN 2022, THE EDWARDS PRIZE IS AWARDED ANNUALLY TO A BOOK PUBLISHED IN THE PRIOR YEAR THAT PROMISES TO MAKE AN OUTSTANDING CONTRIBUTION TO THE UNDERSTANDING AND PRACTICE OF DEMOCRACY AND AMERICAN POLITICS. THE PRIZE IS NAMED IN HONOR OF MARVIN HENRY "MICKEY" EDWARDS, WHO HAS INSPIRED GENERATIONS OF AMERICAN PUBLIC SERVANTS AND STUDENTS AS A MEMBER OF CONGRESS; FACULTY MEMBER AT HARVARD, PRINCETON, AND AMERICAN UNIVERSITY; AUTHOR OF MULTIPLE SCHOLARLY BOOKS ON THE AMERICAN POLITICAL PROCESS; AND FOUNDING EXECUTIVE DIRECTOR OF THE RODEL FELLOWSHIP. IN MAKING THE SELECTION FOR THE EDWARDS PRIZE, THE COMMITTEE WILL SEEK A WORK THAT REFLECTS THE GOALS AND VALUES OF THE RODEL INSTITUTE. EXCERPTS FROM THE WINNING BOOK WILL BE INCLUDED AS BACKGROUND READING FOR RELEVANT RODEL SEMINARS. THE PRIZE WILL BE AWARDED ANNUALLY AND WILL CARRY AN HONORARIUM OF $10,000. THE WINNER OF THE PRIZE WILL BE DETERMINED BY A COMMITTEE OF SEVEN PERSONS COMPRISED OF FOUR RODEL FELLOWS, THE PRESIDENT OF THE RODEL INSTITUTE, AND TWO OUTSIDE ADVISORS APPOINTED BY THE RODEL PRESIDENT. IN ODD-NUMBERED YEARS, THE PRIZE WILL BE ANNOUNCED AT THE MAIN DINNER HELD AT THE RODEL REUNION, AT WHICH THE WINNER WILL PRESENT A TALK. IN EVEN YEARS, THE PRIZE WILL BE PRESENTED TO THE RECIPIENT IN CONJUNCTION WITH A RODEL UNIVERSITY PARTNER WHO WILL HOST A LECTURE TO BE DELIVERED BY THE WINNER.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 253,636 including grants of $ ) (Revenue $ )
4e	Total program service expenses2,058,167

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)			(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(1) BILL BUDINGER...................................................................... DIRECTOR	5.00 .................	X			0	0	0
(2) DON BUDINGER...................................................................... DIRECTOR	3.00 .................	X			0	0	0
(3) SUSAN BUDINGER...................................................................... CHAIR/TREASURER	7.50 .................	X	X		0	0	0
(4) STEVE BULLOCK...................................................................... DIRECTOR	1.00 .................	X			0	0	0
(5) HEATHER CARTER...................................................................... DIRECTOR	1.00 .................	X			0	0	0
(6) ROB MCKENNA...................................................................... DIRECTOR	2.00 .................	X			0	0	0
(7) IAN SOLOMON...................................................................... DIRECTOR	2.00 .................	X			0	0	0
(8) JAMIE WOODSON...................................................................... DIRECTOR	1.00 .................	X			0	0	0
(9) JOHN KROGER...................................................................... PRESIDENT & CEO	40.00 .................		X		426,764	0	43,158
(10) JEFF KING...................................................................... VICE PRESIDENT & COO	40.00 .................		X		288,400	0	48,844
(11) ELIZABETH NOONAN...................................................................... EXECUTIVE DIR, RODEL FELLOWSHIP	40.00 .................			X	127,378	0	16,042

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	842,542	0	108,044

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f	2,866,429

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		2,866,429

		Business Code
2a
b
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....

3 Investment income (including dividends, interest, and othersimilar amounts) ......
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a
b	Less: cost or other basis and sales expenses	7b
c	Gain or (loss)	7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			2,866,429	0	0	0

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	807,165	437,307	171,661	198,197
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	435,183	326,687	82,437	26,059
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	37,733	27,094	8,257	2,382
9	Other employee benefits .......	31,610	22,361	6,814	2,435
10	Payroll taxes ...........	76,110		76,110
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	1,901		1,901
c	Accounting ...........	2,250		2,250
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	221,533	99,774	121,759
12	Advertising and promotion ....
13	Office expenses .......	4,272	4,272
14	Information technology ......	29,822	21,685	8,137
15	Royalties ..
16	Occupancy ...........
17	Travel ............	119,920	117,564	2,356
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .	537,664	537,664
19	Conferences, conventions, and meetings ....	449,162	449,162
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..
23	Insurance ...	5,776		5,776
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	AWARDS	10,175	10,175
b	BOOKS, SUBSCRIPTIONS, R	7,226	4,422	2,804
c	MISCELLANEOUS EXPENSE	2,337		2,337
d
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	2,779,839	2,058,167	492,599	229,073
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........		1	1	328,623
2	Savings and temporary cash investments .........		385,688	2
3	Pledges and grants receivable, net ......			3
4	Accounts receivable, net .............		109	4
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
				5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
				6
7	Notes and loans receivable, net ...........			7
8	Inventories for sale or use ............			8
9	Prepaid expenses and deferred charges ......		123,774	9	293,374
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a
b	Less: accumulated depreciation	10b		10c
11	Investments—publicly traded securities .			11
12	Investments—other securities. See Part IV, line 11 .....			12
13	Investments—program-related. See Part IV, line 11 ..			13
14	Intangible assets ...............			14
15	Other assets. See Part IV, line 11 ...........			15
16	Total assets. Add lines 1 through 15 (must equal line 33)...		509,572	16	621,997

17	Accounts payable and accrued expenses .....	9,601	17	35,436
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D		25
26	Total liabilities. Add lines 17 through 25..	9,601	26	35,436

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	499,971	27	586,561
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	499,971	32	586,561
33	Total liabilities and net assets/fund balances ........	509,572	33	621,997