The Rock Foundation
The Rock Foundation operates with minimal revenue and assets, reporting zero expenses in its latest filing.
EIN: 205723991 · Provo, UT · NTEE: T22 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $3K |
| Program Spending | 100% |
| Net Assets | $0 |
| Transparency Score | 50/100 |
Is The Rock Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
The Rock Foundation directs 100% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About The Rock Foundation
The Rock Foundation (EIN: 205723991) is a nonprofit organization based in Provo, UT, classified under NTEE code T22. The organization reported total revenue of $3K and total assets of $1 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of The Rock Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
The Rock Foundation is a micro nonprofit that has been operating for 20 years, with 6 years of IRS 990 filings on record (2011–2020). Revenue has grown at a compound annual rate of 55.7%.
Key Financial Metrics (2020)
From the most recent IRS 990 filing on record:
| Total Revenue | $5K |
| Total Expenses | $0 |
| Surplus / Deficit | +$5K |
| Total Assets | $1 |
| Total Liabilities | $1 |
| Net Assets | $0 |
| Operating Margin | 100.0% |
| Debt-to-Asset Ratio | 100.0% |
Financial Health Grade: B
In 2020, The Rock Foundation reported a surplus of $5K with revenue exceeding expenses, has a debt-to-asset ratio of 100.0% (high leverage).
Financial Trends
Over 6 years of filings (2011–2020), The Rock Foundation's revenue has grown at a compound annual growth rate (CAGR) of 55.7%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2020 | -9.2% | -100.0% | -99.2% |
| 2015 | +75.5% | +75.5% | +0.0% |
| 2014 | -17.2% | -42.2% | +0.0% |
| 2013 | +99.8% | +62.4% | -92.9% |
| 2012 | +1942.9% | -92.5% | -45.1% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2006 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates The Rock Foundation with a Mission Score of 50 out of 100 (Fair). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 0%
- programs: 100%
- fundraising: 0%
According to IRS 990 filings, The Rock Foundation allocates its expenses as follows: admin: 0%, programs: 100%, fundraising: 0%. With 100% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2020)
From the most recent IRS 990 filing on record:
- Debt-to-asset ratio: 100.0%.
Executive Compensation Analysis
Executive compensation has consistently been reported as 0% across all filings, indicating that the organization's leadership is unpaid, which is common for very small, volunteer-driven nonprofits.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of The Rock Foundation's IRS 990 filings:
- Zero expenses reported in the latest filing (202012) raises questions about operational status or reporting accuracy.
- Consistently very low revenue and assets ($1 latest assets) indicate potential financial instability.
- Historical periods show expenses exceeding revenue significantly (e.g., 201112: $47,318 expenses vs. $98 revenue), suggesting reliance on prior year funds or deficits.
Strengths
The following positive indicators were identified for The Rock Foundation:
- Consistent filing of IRS 990 forms demonstrates a commitment to basic transparency.
- 0% officer compensation across all filings indicates efficient use of limited funds by not paying executives.
- Very low liabilities ($1 in 202012, $0 in most other periods) suggests the organization avoids debt.
Frequently Asked Questions about The Rock Foundation
Is The Rock Foundation a legitimate charity?
Based on AI analysis of IRS 990 filings, The Rock Foundation (EIN: 205723991) some concerns. Mission Score: 50/100. 3 red flags identified, 3 strengths noted.
How does The Rock Foundation spend its money?
The Rock Foundation directs 100% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to The Rock Foundation tax-deductible?
The Rock Foundation is registered as a tax-exempt nonprofit (EIN: 205723991). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does The Rock Foundation compare to similar nonprofits?
With a transparency score of 50/100 (Fair), The Rock Foundation is near average for NTEE category T22 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is The Rock Foundation located?
The Rock Foundation is headquartered in Provo, Utah and files with the IRS under EIN 205723991. It is classified under NTEE code T22.
How many years of IRS 990 filings does The Rock Foundation have?
The Rock Foundation has 6 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 $3K in total revenue.
Why did The Rock Foundation report $0 in expenses for the 202012 period?
Reporting zero expenses is unusual for an active organization and could indicate a period of inactivity, a reporting error, or that all expenses were covered by non-reported means or directly by volunteers.
How does The Rock Foundation sustain operations with such low revenue and assets?
With latest revenue of $3,475 and assets of $1, the organization likely relies heavily on volunteer labor, in-kind donations, or operates on a very intermittent basis, potentially only incurring expenses when specific, small projects are undertaken.
What specific programs does The Rock Foundation operate?
The provided IRS 990 data does not offer details on specific programs. Given the NTEE code T22 (Philanthropy, Voluntarism, and Grantmaking Foundations - Private Grantmaking Foundations), it might engage in grantmaking, but its financial scale suggests any grants would be very small.
Filing History
IRS 990 filing history for The Rock Foundation showing financial trends over 6 years of public records:
Over 6 years of IRS 990 filings (2011–2020), The Rock Foundation's revenue has grown by 5284.7%, moving from $98 to $5K. Total assets decreased by 100% over the same period, from $3K to $1. Total functional expenses fell by 100%, from $47K to $0. The organization holds $1 in liabilities against $1 in assets (debt-to-asset ratio: 100.0%), resulting in net assets of $0.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2020 | $5K | $0 | $1 | $1 | — | View 990 |
| 2015 | $6K | $6K | $132 | $0 | — | View 990 |
| 2014 | $3K | $3K | $132 | $0 | — | View 990 |
| 2013 | $4K | $6K | $132 | $0 | — | View 990 |
| 2012 | $2K | $4K | $2K | $0 | — | View 990 |
| 2011 | $98 | $47K | $3K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2020: Revenue of $5K, expenses of $0, and assets of $1 (revenue -9.2% year-over-year).
- 2015: Revenue of $6K, expenses of $6K, and assets of $132 (revenue +75.5% year-over-year).
- 2014: Revenue of $3K, expenses of $3K, and assets of $132 (revenue -17.2% year-over-year).
- 2013: Revenue of $4K, expenses of $6K, and assets of $132 (revenue +99.8% year-over-year).
- 2012: Revenue of $2K, expenses of $4K, and assets of $2K (revenue +1942.9% year-over-year).
- 2011: Revenue of $98, expenses of $47K, and assets of $3K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for The Rock Foundation:
Data Sources and Methodology
This transparency report for The Rock Foundation 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.