Rochester Community School Building Corporation
EIN: 351831414 · Rochester, IN · NTEE: W40
Source Check Matrix
What Has Been Verified vs. What Needs Human Review
Identity resolved verified
Rochester Community School Building Corporation is mapped to EIN 351831414.
IRS BMF exempt record needs review
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IRS Pub 78 deductibility needs review
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IRS automatic revocation needs review
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IRS Form 990 index verified
13 stored filing years available.
Raw 990 source linked
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Filing depth verified
13 stored filing years available.
State charity registration manual confirmation
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Candid / GuideStar profile api pending
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Charity Navigator rating api pending
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Source and Resolution Links
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Workflow Engine
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Search Console demand points to task completion. Each workflow can run calculations, source checks, external lookups, comparisons, and report/export capture around this nonprofit.
Verify tax status Runnable
Triggered by: 501(c)(3), tax deductible, EIN
IRS status check plus source links
Verify official evidence Runnable
Triggered by: IRS Pub 78, BMF, revocation, 990 index, state registration
Official-source evidence matrix with human stops where a state portal must be checked.
Find source filings Runnable
Triggered by: 990 PDF, annual report, filing record
13 stored filing years plus ProPublica source
Crunch money signals Runnable
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Spending and compensation calculation
Compare alternatives Runnable
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4 peer options surfaced
Resolve leadership and board Runnable
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Donation decision copilot Runnable
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Grantmaker due diligence Runnable
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Impact evidence finder Runnable
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Room for more funding Runnable
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Operator transparency diagnostic Runnable
Triggered by: how does my nonprofit look to donors
Profile, filing, impact, and transparency improvements to earn trust.
| Metric | Value |
|---|---|
| Total Revenue | $1.8M |
| Net Assets | $0 |
Search Intent Cockpit
Rochester Community School Building Corporation Form 990, Revenue, CEO Pay, and IRS Filing Signals
Rochester Community School Building Corporation is surfaced here as a decision-ready nonprofit financial profile, not just a charity listing. The page consolidates IRS Form 990 revenue, expenses, assets, tax-exempt classification, executive compensation, mission score, red flags, and year-by-year filing history so donors, researchers, journalists, and grant teams can answer the common search questions around Rochester Community School Building Corporation in one place.
Form 990 Filing Summary
13 filing years are available, with latest revenue of $1.8M and expenses of $0.
Revenue and Expenses
Revenue, expense, and surplus data is shown where available from IRS 990 records.
Executive Compensation
Officer, director, trustee, and key employee pay is reviewed from IRS 990 compensation disclosures when present.
Charity Score and Red Flags
Mission score and red-flag review are shown when AI enrichment is available.
Is Rochester Community School Building Corporation Legit?
Insufficient Data
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
IRS 990 Data Cockpit
Where the Money Comes From and Where It Goes
Revenue Source Mix
Revenue-source line items are not available on the stored filing yet. Future ingestion now preserves contribution, program-revenue, and investment-income fields when ProPublica provides them.
Expense Deployment
Functional expense detail is not available on the stored filing yet. Existing program percentage and future extracted expense fields will populate this panel.
Across stored filings, Rochester Community School Building Corporation shows contribution history pending. Next enrichment targets: revenue-source fields, functional expense detail, IRS BMF classification, AI synthesis.
Decision Cockpit
One-Stop Donor, Research, and Peer Context Hub
| Decision Lens | Signal | What to Inspect Next |
|---|---|---|
| Legitimacy | Insufficient Data | Good filing record; no red flags identified |
| Mission spend | Pending | Unknown |
| Financial durability | Grade C | 13 stored filing years |
| Peer context | Compare with Sigma Kappa Sorority | Indiana and Category W context |
Trust Check
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Open charity check →Peer Benchmark
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Compare with Sigma Kappa Sorority →All Indiana nonprofits
All Category W
Local and Sector Spokes
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Rochester, IN nonprofitsCategory W in Indiana
Public Benefit in Indiana
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State spending analysisState compensation analysis
Category W spending
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Donation Decision Flow
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Research Workflow
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Request a concise report for Rochester Community School Building Corporation with revenue, expenses, executive compensation, red flags, peer context, and IRS source links. You can also request CSV exports or watchlist updates for future filings.
Early access request only. Reports and exports are informational and based on public IRS records, not financial or legal advice.
About Rochester Community School Building Corporation
Rochester Community School Building Corporation (EIN: 351831414) is a nonprofit organization based in Rochester, IN, classified under NTEE code W40. The organization reported total revenue of $1.8M and total assets of $17.3M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Rochester Community School Building Corporation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Rochester Community School Building Corporation is a mid-size nonprofit that has been operating for 26 years, with 13 years of IRS 990 filings on record (2011–2023).
Financial Trends
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2019 | -591.1% | -34.0% | -100.0% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2000 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Analysis Pending
AI enrichment for Rochester Community School Building Corporation has not yet been completed. Basic IRS 990 data is shown below. Check back later for a full transparency report including a Mission Score, spending breakdown, executive compensation analysis, and red flags assessment.
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Rochester Community School Building Corporation with a Mission Score of 0 out of 100 (Very Poor). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- Debt-to-asset ratio: 100.0%.
Frequently Asked Questions about Rochester Community School Building Corporation
Is Rochester Community School Building Corporation a legitimate charity?
Rochester Community School Building Corporation (EIN: 351831414) is a registered tax-exempt nonprofit based in Indiana. It has 13 years of IRS 990 filings on record. Total revenue: $1.8M. No red flags identified. Financial health grade: C.
How does Rochester Community School Building Corporation spend its money?
Rochester Community School Building Corporation reported $1.8M in total revenue in IRS 990 filings. 13 years of filing data available. Revenue exceeded expenses in the most recent year. Review the full spending breakdown on NonprofitSpending.
Are donations to Rochester Community School Building Corporation tax-deductible?
Rochester Community School Building Corporation is registered as a tax-exempt nonprofit (EIN: 351831414). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Where is Rochester Community School Building Corporation located?
Rochester Community School Building Corporation is headquartered in Rochester, Indiana and files with the IRS under EIN 351831414. It is classified under NTEE code W40.
How many years of IRS 990 filings does Rochester Community School Building Corporation have?
Rochester Community School Building Corporation has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $1.8M in total revenue.
Filing History
IRS 990 filing history for Rochester Community School Building Corporation showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Rochester Community School Building Corporation's revenue has declined by 100%, moving from $363K to $0. Total assets increased by 3.7% over the same period, from $5.9M to $6.1M. Total functional expenses fell by 100%, from $382K to $0. The organization holds $6.1M in liabilities against $6.1M in assets (debt-to-asset ratio: 100.0%), resulting in net assets of $0.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $0 | $0 | $6.1M | $6.1M | — | — |
| 2022 | $0 | $0 | $0 | $0 | — | View 990 |
| 2021 | $0 | $0 | $0 | $0 | — | View 990 |
| 2020 | $0 | $0 | $0 | $0 | — | View 990 |
| 2019 | $-3,539,572 | $172K | $1 | $0 | — | View 990 |
| 2018 | $721K | $261K | $4.8M | $1.0M | — | View 990 |
| 2017 | $724K | $267K | $5.0M | $1.7M | — | View 990 |
| 2016 | $1.1M | $286K | $5.2M | $2.4M | — | View 990 |
| 2015 | $360K | $313K | $5.0M | $3.0M | — | View 990 |
| 2014 | $1.6M | $395K | $5.8M | $3.4M | — | View 990 |
| 2013 | $363K | $372K | $5.5M | $4.2M | — | View 990 |
| 2012 | $1.1M | $388K | $6.0M | $4.8M | — | View 990 |
| 2011 | $363K | $382K | $5.9M | $5.4M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $0, expenses of $0, and assets of $6.1M.
- 2022: Revenue of $0, expenses of $0, and assets of $0.
- 2021: Revenue of $0, expenses of $0, and assets of $0.
- 2020: Revenue of $0, expenses of $0, and assets of $0.
- 2019: Revenue of $-3,539,572, expenses of $172K, and assets of $1 (revenue -591.1% year-over-year).
- 2018: Revenue of $721K, expenses of $261K, and assets of $4.8M (revenue -0.5% year-over-year).
- 2017: Revenue of $724K, expenses of $267K, and assets of $5.0M (revenue -33.2% year-over-year).
- 2016: Revenue of $1.1M, expenses of $286K, and assets of $5.2M (revenue +201.4% year-over-year).
- 2015: Revenue of $360K, expenses of $313K, and assets of $5.0M (revenue -76.9% year-over-year).
- 2014: Revenue of $1.6M, expenses of $395K, and assets of $5.8M (revenue +330.0% year-over-year).
- 2013: Revenue of $363K, expenses of $372K, and assets of $5.5M (revenue -67.0% year-over-year).
- 2012: Revenue of $1.1M, expenses of $388K, and assets of $6.0M (revenue +202.2% year-over-year).
- 2011: Revenue of $363K, expenses of $382K, and assets of $5.9M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Rochester Community School Building Corporation:
Data Sources and Methodology
This transparency report for Rochester Community School Building Corporation is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.