Rock Rose School for Creative Learning FY2023 filing

Tax-deductible

Fallbrook, CA501(c)(3)EducationEIN 26-1696796Revenue $290K in FY2023

On file with the IRSrockroseschool.org2135 Gum Tree Ln, 92028-2554 · Fallbrook, CATax-exempt since Apr 2009Publicly supported — 509(a)(2)

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To teach preschool and kindergarten children

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

Before you give

FY2023 · 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
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 5
filings with a surplus
Average surplus $28K a year · 8% of revenue · last 5 filings
Looks good: a surplus in 5 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
Cash reserves
4 mo
of spending, in cash
Looks good: 4.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $8K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$8K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 6 voting members
Looks good: 5 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$290K
-21% vs prior year
Spent
$290K
To programs
96%
Net assets
$264K
By yearFY2021–FY2025
Revenue
$290K
FY2023▼ -21%
Tap a bar for its year
Revenue by fiscal year
FY2021$268K
FY2022$365K
FY2023$290K
FY2024$370K
FY2025$389K
Expenses
$290K
FY2023▼ -4%
Tap a bar for its year
Expenses by fiscal year
FY2021$205K
FY2022$301K
FY2023$290K
FY2024$361K
FY2025$386K
Net assets
$264K
FY2023+0.05%
Tap a bar for its year
Net assets by fiscal year
FY2021$200K
FY2022$264K
FY2023$264K
FY2024$274K
FY2025$276K

From the FY2023 Form 990 (year ending June 2023) · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 2009.

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% · $278K Management & general 4% · $12K

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

6 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Rachael Smith’s $34K as Director is at the 26th percentile of top reported officer pay among 1613 $100K–1M education 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.

See Rock Rose School for Creative Learning 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Educates preschool and kindergarten children.

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Provided by the organization

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1 program · $278K · in their own filed words · FY2022
01

The school teaches preschool and kindergarten children in the Fallbrook community.

$278Kprogram expense

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 · FY2024
Total grants receivedfrom 1 funder$8K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$290K
Ln 12
Fees for servicesLn 2g$267K
Gifts and grantsLn 1h$18K
Other incomeLn 4–11$5K
Money outPt IX
$290K
Ln 25
Programscol B$278K
Managementcol C$12K
Owns and owesPt X
$264K
net assets · Ln 32
Cash and savingsLn 1–2$97K
Total assetsLn 16$272K
LiabilitiesLn 26$8K
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$18K
Government grantsLn 1e$5K
Fees for servicesLn 2g$267K
Other incomeLn 4–11$5K
Gains on assetsLn 7$0
Total revenueLn 12$290K
Assets in detailPt X, end of year
CashLn 1$97K
SavingsLn 2$0
Cash and savings togetherLn 1–2$97K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$117K
Other assetsLn 15$47K
Total assetsLn 16$272K
LiabilitiesLn 26$8K
Net assetsLn 32$264K
OperationsPt I, VI
EmployeesI 58
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$149K$97K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$81K$117K
Total assetsLn 16$268K$272K
LiabilitiesLn 26$3K$8K
Net assetsLn 32$264K$264K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$158K$158K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$3K$3K
Payroll taxesLn 10$13K$13K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$800$800
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$255$255
Office expensesLn 13$6K$6K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$49K$49K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$14K$14K
InsuranceLn 23$5K$1K$4K
Other expenses (24a–d)Ln 24$40K$40K
All other expensesLn 24e$2K$2K
Total functional expensesLn 25$290K$278K$12K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $389K$386K$3K$276K 990 PDF
FY2024 $370K$361K$9K$274K 990 PDF
FY2023 Viewing $290K$290K$175$264K 990 PDF
FY2022 $365K$301K$64K$264K 990 PDF
FY2021 $268K$205K$63K$200K 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 FY2023 990 (6 parts)
Part I · Summary $290,092 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $45,028$17,791
I-9 Program service revenuePrior year $312,469$267,173
I-10 Investment income$0
I-11 Other revenuePrior year $7,468$5,128
I-12 Total revenuePrior year $364,965$290,092
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $177,666$173,523
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $123,399$116,394
I-18 Total expensesPrior year $301,065$289,917
I-19 Revenue less expensesPrior year $63,900$175
Part VI · Governance 5 of 6 board members independent, 2 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsYes
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $290,092 across 10 lines filed
Lines not itemized here account for $5,128 of total revenue; see the IRS return.
VIII-1e Government grants$4,641
VIII-1f All other contributions, gifts and grants$13,150
VIII-1h Total contributions, gifts and grants$17,791
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $267,173$267,173
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $272,301$290,092
Part IX · Statement of functional expenses $289,917 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $158,074$158,074
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $2,888$2,888
IX-10 Payroll taxesPrograms $12,561$12,561
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $800$800
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionManagement $255$255
IX-13 Office expensesManagement $5,546$5,546
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $48,735$48,735
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $14,408$14,408
IX-23 InsurancePrograms $1,113 · Management $3,669$4,782
IX-24 Other expenses (24a–d)Programs $40,339$40,339
IX-24e All other expensesManagement $1,529$1,529
IX-25 Total functional expensesPrograms $278,118 · Management $11,799 · Fundraising $0$289,917
Part X · Balance sheet $272,010 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $149,442$97,250
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year −$14$4,357
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $6,589$6,419
X-10c Land, buildings and equipment, netStart of year $80,647$116,508
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $31,190$47,476
X-16 Total assetsStart of year $267,854$272,010
X-17 Accounts payable and accrued expensesStart of year $3,496$7,515
X-26 Total liabilitiesStart of year $3,496$7,515
X-27 Net assets without donor restrictionsStart of year $264,358$264,495
X-32 Total net assets or fund balancesStart of year $264,358$264,495
X-33 Total liabilities and net assetsStart of year $267,854$272,010
Part XI · Reconciliation of net assets $264,495 net assets at year end
XI-1 Total revenue$290,092
XI-2 Total expenses$289,917
XI-3 Revenue less expenses$175
XI-4 Net assets at start of year$264,358
XI-8 Prior period adjustments−$38
XI-10 Net assets at end of year$264,495

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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