Rock Run Recreation INC

Tax-deductible

Patton, PA501(c)(3)Recreation & SportsEIN 20-1623406

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To provide an venue for outdoor enthusiasts and their families.

501(c)(3) charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
$45K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

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
3 of 5
filings with a surplus
Average surplus $112K a year · 15% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$45K
to officers and key staff · 4% of spending
Top officer’s pay lower than 91% of similar orgs
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 15 voting members
Looks good: 13 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.3M
+95% vs prior year
Spent
$1.2M
To programs
96%
Net assets
$898K
By yearFY2020–FY2024
Revenue
$1.3M
FY2024▲ +95%
Revenue by fiscal year
FY2020$595K
FY2021$517K
FY2022$676K
FY2023$670K
FY2024$1.3M
Expenses
$1.2M
FY2024▲ +80%
Expenses by fiscal year
FY2020$217K
FY2021$374K
FY2022$682K
FY2023$691K
FY2024$1.2M
Net assets
$898K
FY2024▲ +8%
Net assets by fiscal year
FY2020$717K
FY2021$860K
FY2022$854K
FY2023$832K
FY2024$898K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Is it real?

Yes. Exemption reinstated (2019-05-15). Per the IRS revocation list. Latest filing on record: FY2024. IRS ruling in Feb 2021.

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

Where the money goes

96 cents of each dollar spent went to programs.

Program services 96% · $1.2M Management & general 4% · $45K

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

16 people listed on the 990; $45K paid to officers and key staff.

Part VII, Section A · reportable compensation
Park Manager
$45,375Pt VII · Sec A
Vice Chairman
$0Pt VII · Sec A
Chairman
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Mike Kutruff’s $45K as Park Manager is at the 9th percentile of top reported officer pay among 1842 $1–10M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Mike Kutruff$45,375$44,053$41,556$43,048$45,285

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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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

Programs and updates

Offers a space for outdoor enthusiasts and their families to gather and enjoy activities.

Provided by the organization

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1 program service account for $1.2M of program spending, described in the organization's own filed words · FY2024.
01

To provide an venue for outdoor enthusiasts and their families.

$1.2Mprogram expense

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By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.3M
Ln 12
Gifts and grantsLn 1h$700K
Fees for servicesLn 2g$558K
Other incomeLn 4–11$50K
Money outPt IX
$1.2M
Ln 25
Programscol B$1.2M
Managementcol C$45K
Owns and owesPt X
$898K
net assets · Ln 32
Cash and savingsLn 1–2$355K
Total assetsLn 16$898K
LiabilitiesLn 26$0
PeoplePt VI, VII
16
listed · VII A
PaidVII A1
Voting boardVI 1a15
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$700K
Government grantsLn 1e$700K
Fees for servicesLn 2g$558K
Investment incomeLn 3$157
Other incomeLn 4–11$50K
Total revenueLn 12$1.3M
Assets in detailPt X, end of year
CashLn 1$102K
SavingsLn 2$252K
Cash and savings togetherLn 1–2$355K
Land, buildings, equipmentLn 10c$543K
Total assetsLn 16$898K
LiabilitiesLn 26$0
Net assetsLn 32$898K
OperationsPt I, VI
EmployeesI 59
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$289K$355K
Land, buildings, equipmentLn 10c$543K$543K
Total assetsLn 16$832K$898K
LiabilitiesLn 26$0$0
Net assetsLn 32$832K$898K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$102K$87K$15K
Payroll taxesLn 10$14K$12K$2K
Legal feesLn 11b$798$798
Accounting feesLn 11c$120$120
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$2K$2K
OccupancyLn 16$150K$128K$23K
InsuranceLn 23$15K$12K$2K
Other expenses (24a–d)Ln 24$952K$952K
All other expensesLn 24e$3K$3K
Total functional expensesLn 25$1.2M$1.2M$45K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $1.3M$1.2M$66K$898K 990 PDF
FY2023 $670K$691K−$21K$832K 990 PDF
FY2022 $676K$682K−$6K$854K 990 PDF
FY2021 $517K$374K$143K$860K 990 PDF
FY2020 $595K$217K$378K$717K 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 (4 parts)
Part VIII · Statement of revenue $1,307,355 across 7 lines filed
VIII-1e Government grants$700,000
VIII-1h Total contributions, gifts and grants$700,000
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $557,543$557,543
VIII-3 Investment incomeRelated to mission $157$157
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $49,655$49,655
VIII-12 Total revenueRelated to mission $607,355 · Unrelated business $0 · Excluded from tax $0$1,307,355
Part IX · Statement of functional expenses $1,241,765 across 10 lines filed
IX-7 Other salaries and wagesPrograms $86,636 · Management $15,289$101,925
IX-10 Payroll taxesPrograms $12,101 · Management $2,135$14,236
IX-11b Legal feesManagement $798$798
IX-11c Accounting feesManagement $120$120
IX-12 Advertising and promotionPrograms $2,880$2,880
IX-13 Office expensesManagement $2,211$2,211
IX-16 OccupancyPrograms $127,872 · Management $22,566$150,438
IX-23 InsurancePrograms $12,337 · Management $2,177$14,514
IX-24 Other expenses (24a–d)Programs $951,805$951,805
IX-24e All other expensesPrograms $2,838$2,838
IX-25 Total functional expensesPrograms $1,196,469 · Management $45,296 · Fundraising $0$1,241,765
Part X · Balance sheet $897,941 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $186,967$102,400
X-2 Savings and temporary cash investmentsStart of year $101,993$252,150
X-10c Land, buildings and equipment, netStart of year $543,391$543,391
X-16 Total assetsStart of year $832,351$897,941
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $832,351$897,941
X-32 Total net assets or fund balancesStart of year $832,351$897,941
X-33 Total liabilities and net assetsStart of year $832,351$897,941
Part XI · Reconciliation of net assets $897,941 net assets at year end
XI-1 Total revenue$1,307,355
XI-2 Total expenses$1,241,765
XI-3 Revenue less expenses$65,590
XI-4 Net assets at start of year$832,351
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$897,941

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

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