Rockshire Association INC

Not tax-deductible

Columbia, MD501(c)(4)Since 1970EIN 23-7194352Revenue $652K in FY2025

On file with the IRSrockshire.org10480 Little Patuxent Pkwy Ste 1000, 21044-3537 · Columbia, MDTax-exempt since Jun 1973

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The Association was formed to promote the recreation, health, safety and welfare of the residents of the property and to oversee the improvement and maintenance of the common areas. There are 348 towhhomes and 296 single- family homes in the Association

95¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $82K a year · 14% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
95%
of spending
Looks good: 95% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
14 mo
of spending, in cash
Looks good: 14.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$179K
17% of total assets
Looks good: liabilities are 17% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$652K
-2% vs prior year
Spent
$763K
To programs
95%
Net assets
$875K
By yearFY2020–FY2025
Revenue
$652K
FY2025▼ -2%
Tap a bar for its year
Revenue by fiscal year
FY2020$527K
FY2021$566K
FY2022$587K
FY2023$628K
FY2024$665K
FY2025$652K
Expenses
$763K
FY2025▲ +47%
Tap a bar for its year
Expenses by fiscal year
FY2020$431K
FY2021$442K
FY2022$440K
FY2023$539K
FY2024$518K
FY2025$763K
Net assets
$875K
FY2025▼ -11%
Tap a bar for its year
Net assets by fiscal year
FY2020$480K
FY2021$604K
FY2022$750K
FY2023$840K
FY2024$986K
FY2025$875K

From the FY2025 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1973.

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

Where the money goes

95 cents of each dollar spent went to programs.

Program services 95% · $727K Management & general 5% · $36K

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

9 people listed on the 990.

Part VII, Section A · reportable compensation
Director
$0Pt VII · Sec A
At Large Dir
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
See Rockshire Association 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

Programs and updates

Improves and maintains common areas for residents' recreation, health, safety, and welfare.

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Provided by the organization

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2 programs · $727K · in their own filed words · FY2025
01

Promote the recreation, health, safety and welfare of the residents of the property and to oversee the improvement and maintanance of common areas.

$524Kprogram expense
02

Operate a swimming pool and related facilities for the benefit of community members and benefited properties as defined by section 1 of the delaration of covenants.

$203Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$652K
Ln 12
Fees for servicesLn 2g$622K
Investment incomeLn 3$27K
Other incomeLn 4–11$3K
Money outPt IX
$763K
Ln 25
Programscol B$727K
Managementcol C$36K
Owns and owesPt X
$875K
net assets · Ln 32
Cash and savingsLn 1–2$898K
Total assetsLn 16$1.1M
LiabilitiesLn 26$179K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$622K
Investment incomeLn 3$27K
Other incomeLn 4–11$3K
Total revenueLn 12$652K
Assets in detailPt X, end of year
CashLn 1$40K
SavingsLn 2$858K
Cash and savings togetherLn 1–2$898K
Other assetsLn 15$2K
Total assetsLn 16$1.1M
LiabilitiesLn 26$179K
Net assetsLn 32$875K
OperationsPt I, VI
EmployeesI 50
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 FY25End FY25
Cash and savingsLn 1–2$1.0M$898K
Total assetsLn 16$1.2M$1.1M
LiabilitiesLn 26$179K$179K
Net assetsLn 32$986K$875K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$69K$46K$23K
Legal feesLn 11b$9K$5K$5K
Accounting feesLn 11c$3K$3K
Other fees for servicesLn 11g$54K$54K
Advertising and promotionLn 12$513$513
Office expensesLn 13$23K$18K$5K
InsuranceLn 23$8K$8K
Other expenses (24a–d)Ln 24$527K$527K
All other expensesLn 24e$68K$68K
Total functional expensesLn 25$763K$727K$36K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $652K$763K−$111K$875K 990 PDF
FY2024 $665K$518K$146K$986K 990 PDF
FY2023 $628K$539K$89K$840K 990 PDF
FY2022 $587K$440K$147K$750K 990 PDF
FY2021 $566K$442K$124K$604K 990 PDF
FY2020 $527K$431K$97K$480K 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 FY2025 990 (6 parts)
Part I · Summary $651,842 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $624,553$621,820
I-10 Investment incomePrior year $27,522$26,674
I-11 Other revenuePrior year $12,486$3,348
I-12 Total revenuePrior year $664,561$651,842
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $518,483$762,906
I-18 Total expensesPrior year $518,483$762,906
I-19 Revenue less expensesPrior year $146,078−$111,064
Part VI · Governance 9 of 9 board members independent, 4 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
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 $651,842 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $621,820$621,820
VIII-3 Investment incomeExcluded from tax $26,674$26,674
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $3,348$3,348
VIII-12 Total revenueRelated to mission $625,168 · Excluded from tax $26,674$651,842
Part IX · Statement of functional expenses $762,906 across 9 lines filed
IX-11a Management feesPrograms $46,280 · Management $23,140$69,420
IX-11b Legal feesPrograms $4,773 · Management $4,575$9,348
IX-11c Accounting feesManagement $2,869$2,869
IX-11g Other fees for servicesPrograms $53,976$53,976
IX-12 Advertising and promotionPrograms $513$513
IX-13 Office expensesPrograms $18,345 · Management $5,033$23,378
IX-23 InsurancePrograms $8,352$8,352
IX-24 Other expenses (24a–d)Programs $526,858$526,858
IX-24e All other expensesPrograms $68,192$68,192
IX-25 Total functional expensesPrograms $727,289 · Management $35,617 · Fundraising $0$762,906
Part X · Balance sheet $1,054,127 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $57,498$40,345
X-2 Savings and temporary cash investmentsStart of year $975,011$857,584
X-4 Accounts receivableStart of year $17,747$13,116
X-9 Prepaid expenses and deferred chargesStart of year $112,678$141,582
X-15 Other assetsStart of year $1,500$1,500
X-16 Total assetsStart of year $1,164,434$1,054,127
X-17 Accounts payable and accrued expensesStart of year $4,709$9,491
X-25 Other liabilitiesStart of year $173,966$169,941
X-26 Total liabilitiesStart of year $178,675$179,432
X-32 Total net assets or fund balancesStart of year $985,759$874,695
X-33 Total liabilities and net assetsStart of year $1,164,434$1,054,127
Part XI · Reconciliation of net assets $874,695 net assets at year end
XI-1 Total revenue$651,842
XI-2 Total expenses$762,906
XI-3 Revenue less expenses−$111,064
XI-4 Net assets at start of year$985,759
XI-10 Net assets at end of year$874,695

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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