Rockcastle Karst Conservancy INC

Tax-deductible

Livingston, KY501(c)(3)EnvironmentEIN 20-1169061Revenue $54K in FY2024

On file with the IRSrkc.org237 Saltpeter Cave Rd, 40445-8304 · Livingston, KYTax-exempt since Dec 2005Publicly supported charity — 170(b)(1)(A)(vi)

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To purchase, lease, or otherwise manage caves and karst.

501(c)(3) charity; gifts are tax-deductible.
97¢ of each $1 spent went to programs.
Run by 50 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $6K a year · 15% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
97%
of spending
Looks good: 97% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
13 mo
of spending, in cash
Looks good: 13.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $17
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$27K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 5 voting members
Looks good: 3 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$54K
+11% vs prior year
Spent
$42K
To programs
97%
Net assets
$564K
By yearFY2020–FY2024
Revenue
$54K
FY2024▲ +11%
Tap a bar for its year
Revenue by fiscal year
FY2020$21K
FY2021$32K
FY2022$50K
FY2023$48K
FY2024$54K
Expenses
$42K
FY2024▲ +11%
Tap a bar for its year
Expenses by fiscal year
FY2020$15K
FY2021$43K
FY2022$38K
FY2023$38K
FY2024$42K
Net assets
$564K
FY2024▲ +2%
Tap a bar for its year
Net assets by fiscal year
FY2020$520K
FY2021$505K
FY2022$526K
FY2023$553K
FY2024$564K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Dec 2005.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

97 cents of each dollar spent went to programs.

Program services 97% · $41K Management & general 3% · $1K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Vice-Chair
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
No Title
$0Pt VII · Sec A
See Rockcastle Karst Conservancy INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo
  • Loans to or from officersSch L · Pt II7 listed

Programs and updates

Protects and manages caves and karst landscapes for conservation.

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Provided by the organization

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3 programs · $41K · in their own filed words · FY2024
01

Management and upkeep of Great Saltpetre Cave Preserve (GSP) in Rockcastle County, KY. Provide public access to property and cave via hosting educational tours for schools, youth groups, and other nonprofit organizations. Host annual Open House event for general public for cave tours.

$41Kprogram expense
02

Acquire new cave entrances. Environmental protection through preservation of karst, watersheds, and cave entrances. Raise public awareness of importance of clean water and biodiversity, both in and out of the cave using brochures, newsletters, and direct communication to existing membership. Recruit others to become members of RKC.

$74program expense
03

Attend special events to broadcast the mission of RKC to cave land owners and general public. Raise funds by donation requests for land acquistion using display booth at festivals and gatherings. Recruit general public to become members of RKC.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$17

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$54K
Ln 12
Fees for servicesLn 2g$43K
Gifts and grantsLn 1h$6K
Other incomeLn 4–11$3K
Money outPt IX
$42K
Ln 25
Programscol B$41K
Managementcol C$1K
Owns and owesPt X
$564K
net assets · Ln 32
Cash and savingsLn 1–2$47K
Total assetsLn 16$591K
LiabilitiesLn 26$27K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$6K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$43K
Investment incomeLn 3$1K
Other incomeLn 4–11$3K
Gains on assetsLn 7$0
Total revenueLn 12$54K
Assets in detailPt X, end of year
CashLn 1$47K
SavingsLn 2$0
Cash and savings togetherLn 1–2$47K
InvestmentsLn 11–13$29K
Land, buildings, equipmentLn 10c$491K
Other assetsLn 15$24K
Total assetsLn 16$591K
LiabilitiesLn 26$27K
Net assetsLn 32$564K
OperationsPt I, VI
EmployeesI 50
VolunteersI 650
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$51K$47K
InvestmentsLn 11–13$22K$29K
Land, buildings, equipmentLn 10c$484K$491K
Total assetsLn 16$584K$591K
LiabilitiesLn 26$32K$27K
Net assetsLn 32$553K$564K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$0$0$0$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$0$0$0$0
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$0$0$0$0
Payroll taxesLn 10$0$0$0$0
Management feesLn 11a$74$74$0$0
Legal feesLn 11b$15$0$15$0
Accounting feesLn 11c$529$384$145$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$8$0$8$0
Other fees for servicesLn 11g$0$0$0$0
Advertising and promotionLn 12$0$0$0$0
Office expensesLn 13$136$103$33$0
Information technologyLn 14$0$0$0$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$0$0$0$0
TravelLn 17$0$0$0$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$0$0$0$0
InterestLn 20$41$41$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$0$0$0$0
InsuranceLn 23$2K$2K$873$0
Other expenses (24a–d)Ln 24$39K$39K$27$0
All other expensesLn 24e$31$31
Total functional expensesLn 25$42K$41K$1K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $54K$42K$11K$564K 990 PDF
FY2023 $48K$38K$10K$553K 990 PDF
FY2022 $50K$38K$13K$526K 990 PDF
FY2021 $32K$43K−$10K$505K 990 PDF
FY2020 $21K$15K$6K$520K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $53,854 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,749$5,901
I-9 Program service revenuePrior year $40,959$43,329
I-10 Investment incomePrior year $973$1,297
I-11 Other revenuePrior year $1,726$3,327
I-12 Total revenuePrior year $48,407$53,854
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $38,262$42,389
I-18 Total expensesPrior year $38,262$42,389
I-19 Revenue less expensesPrior year $10,145$11,465
Part VI · Governance 3 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members3
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $53,854 across 16 lines filed
Lines not itemized here account for $3,321 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$2,500
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$3,401
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$5,901
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $43,329 · Unrelated business $0 · Excluded from tax $0$43,329
VIII-3 Investment incomeRelated to mission $1,260 · Unrelated business $37 · Excluded from tax $0$1,297
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $0 · Unrelated business $6 · Excluded from tax $0$6
VIII-12 Total revenueRelated to mission $47,910 · Unrelated business $43 · Excluded from tax $0$53,854
Part IX · Statement of functional expenses $42,389 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $0 · Fundraising $0$0
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $0 · Management $0 · Fundraising $0$0
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$0
IX-10 Payroll taxesPrograms $0 · Management $0 · Fundraising $0$0
IX-11a Management feesPrograms $74 · Management $0 · Fundraising $0$74
IX-11b Legal feesPrograms $0 · Management $15 · Fundraising $0$15
IX-11c Accounting feesPrograms $384 · Management $145 · Fundraising $0$529
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $8 · Fundraising $0$8
IX-11g Other fees for servicesPrograms $0 · Management $0 · Fundraising $0$0
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $0$0
IX-13 Office expensesPrograms $103 · Management $33 · Fundraising $0$136
IX-14 Information technologyPrograms $0 · Management $0 · Fundraising $0$0
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $0 · Management $0 · Fundraising $0$0
IX-17 TravelPrograms $0 · Management $0 · Fundraising $0$0
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$0
IX-20 InterestPrograms $41 · Management $0 · Fundraising $0$41
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $1,544 · Management $873 · Fundraising $0$2,417
IX-24 Other expenses (24a–d)Programs $39,111 · Management $27 · Fundraising $0$39,138
IX-24e All other expensesManagement $31$31
IX-25 Total functional expensesPrograms $41,257 · Management $1,132 · Fundraising $0$42,389
Part X · Balance sheet $591,367 assets, 21 lines filed
X-1 Cash, non-interest-bearingStart of year $51,108$46,521
X-2 Savings and temporary cash investmentsStart of year $0$0
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $2,571$1,990
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $484,040$490,707
X-11 Publicly traded securitiesStart of year $22,394$26,992
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$1,647
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $24,356$23,510
X-16 Total assetsStart of year $584,469$591,367
X-17 Accounts payable and accrued expensesStart of year $379$4,951
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-26 Total liabilitiesStart of year $31,534$27,147
X-32 Total net assets or fund balancesStart of year $552,935$564,220
X-33 Total liabilities and net assetsStart of year $584,469$591,367
Part XI · Reconciliation of net assets $564,220 net assets at year end
XI-1 Total revenue$53,854
XI-2 Total expenses$42,389
XI-3 Revenue less expenses$11,465
XI-4 Net assets at start of year$552,935
XI-5 Net unrealized gains (losses) on investments$3,077
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments−$3,257
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$564,220

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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