Rock in Prevention INC

Des Moines, IAUnknown exempt organization EIN 42-1342237Revenue $940K in FY2024Latest return filed Nov 6, 2024

On file with the IRSrockinprevention.org7628 Hickman Road · Des Moines, IA

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Social emotional learning-drug Prevention-curriculumfor elementary, middle and high school.

26¢ of each $1 spent went to programs.
Run by 2,019 volunteers and 2 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
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
0 of 5
filings with a surplus
Average deficit $876K a year · 173% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
26%
of spending
Concern: 26% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$388K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Named funders
2
named funders · $25K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
total owed
No data yet: the filing does not give total assets.
Pt X · Ln 26
Independent board members
8
of 9 voting members
Looks good: 8 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
$940K
+168% vs prior year
Spent
$4.4M
To programs
26%
Net assets
$0
By yearFY2020–FY2024
Revenue
$940K
FY2024▲ +168%
Tap a bar for its year
Revenue by fiscal year
FY2020$266K
FY2021$369K
FY2022$601K
FY2023$350K
FY2024$940K
Expenses
$4.4M
FY2024▲ +562%
Tap a bar for its year
Expenses by fiscal year
FY2020$674K
FY2021$554K
FY2022$643K
FY2023$661K
FY2024$4.4M
Net assets
$0
FY2024▼ -100%
Tap a bar for its year
Net assets by fiscal year
FY2020$4.1M
FY2021$4.7M
FY2022$4.0M
FY2023$3.9M
FY2024$0

From the FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024.

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

Where the money goes

26 cents of each dollar spent went to programs.

Program services 26% · $1.1M Management & general 72% · $3.2M Fundraising 2% · $87K

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; $388K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
President & Executive Dire
$387,999Pt VII · Sec A
$0Pt VII · Sec A
$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

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

NameFY2024FY2023FY2022FY2021FY2020
Patrick J McManus$387,999$249,304$256,566$258,933$261,007

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 15aYes

Programs and updates

Teaches social-emotional skills and drug prevention through school curricula.

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3 programs · $1.1M · in their own filed words · FY2023
01

The organization is currently developing state of the art, digitized curriculum to take its efforts to scale nationwide. The digitized curriculum will be lower cost, and can be updated, revised, and sustained more efficiently than the traditional rock live program.

$649Kprogram expense
02

Rock in prevention provides local, state, regional and national conferences, either face to face, in-person or webinars, with information on the utilization of the new rock digi software for teachers and counselors. Evaluation and feedback is gathered from end users to make program improvements.

$487Kprogram expense
03

Over the past 34 years, rock in prevention has been very deliberate in its efforts to keep costs as low as possible to schools and youth serving agencies and to provide program sustainablity.

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 2 funders$25K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$940K
Ln 12
Investment incomeLn 3$814K
Gifts and grantsLn 1h$102K
Other incomeLn 4–11$15K
Money outPt IX
$4.4M
Ln 25
Programscol B$1.1M
Managementcol C$3.2M
Fundraisingcol D$87K
Owns and owesPt X
$0
net assets · Ln 32
Total assetsLn 16$0
LiabilitiesLn 26$0
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$102K
Noncash giftsLn 1g$71K
Fundraising eventsLn 1c$27K
Fees for servicesLn 2g$9K
Investment incomeLn 3$814K
Other incomeLn 4–11$15K
Gains on assetsLn 7$705K
Total revenueLn 12$940K
Assets in detailPt X, end of year
CashLn 1$0
SavingsLn 2$0
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$0
LiabilitiesLn 26$0
Net assetsLn 32$0
OperationsPt I, VI
EmployeesI 52
VolunteersI 62,019
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3More from this return
Abroad and in kindSch F, M
Noncash gifts receivedSch M Pt I$75K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$319K$0
InvestmentsLn 11–13$3.6M$0
Land, buildings, equipmentLn 10c$11K$0
Total assetsLn 16$4.0M$0
LiabilitiesLn 26$35K$0
Net assetsLn 32$3.9M$0
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$654K$556K$46K$52K
Other salaries and wagesLn 7$122K$122K
Pension plan contributionsLn 8$43K$37K$2K$4K
Payroll taxesLn 10$35K$31K$2K$2K
Accounting feesLn 11c$45K$18K$13K$13K
Investment management feesLn 11f$26K$13K$5K$8K
Other fees for servicesLn 11g$30K$30K
Information technologyLn 14$13K$6K$3K$3K
OccupancyLn 16$31K$27K$2K$2K
TravelLn 17$18K$12K$6K
Conferences, conventions and meetingsLn 19$4K$974$3K
Depreciation, depletion and amortizationLn 22$4K$4K
InsuranceLn 23$8K$5K$3K$277
Other expenses (24a–d)Ln 24$3.3M$283K$3.0M
All other expensesLn 24e$30K$20K$8K$2K
Total functional expensesLn 25$4.4M$1.1M$3.2M$87K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 6, 2024 $940K$4.4M−$3.4M$0 990 PDF
FY2023Filed with the IRS Oct 30, 2023 $350K$661K−$310K$3.9M 990 PDF
FY2022Filed with the IRS Apr 12, 2023 $601K$643K−$42K$4.0M 990 PDF
FY2021Filed with the IRS Apr 16, 2022 $369K$554K−$185K$4.7M 990 PDF
FY2020Filed with the IRS May 17, 2021 $266K$674K−$408K$4.1M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants M · Noncash J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $939,557 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $214,856$101,882
I-9 Program service revenuePrior year $20,348$8,548
I-10 Investment incomePrior year $115,657$813,841
I-11 Other revenuePrior year −$498$15,286
I-12 Total revenuePrior year $350,363$939,557
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 $314,322$854,108
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $346,244$3,519,378
I-18 Total expensesPrior year $660,566$4,373,486
I-19 Revenue less expensesPrior year −$310,203−$3,433,929
Part VI · Governance 8 of 9 board members independent, 1 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members8
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $939,557 across 9 lines filed
VIII-1c Fundraising events$27,278
VIII-1f All other contributions, gifts and grants$74,604
VIII-1g Noncash contributions (included above)$71,398
VIII-1h Total contributions, gifts and grants$101,882
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $8,548$8,548
VIII-3 Investment incomeExcluded from tax $109,037$109,037
VIII-7 Net gain or loss on sales of assetsExcluded from tax $704,804$704,804
VIII-8 Net income from fundraising eventsExcluded from tax $15,286$15,286
VIII-12 Total revenueRelated to mission $8,548 · Unrelated business $0 · Excluded from tax $829,127$939,557
Part IX · Statement of functional expenses $4,373,486 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $555,978 · Management $45,786 · Fundraising $52,327$654,091
IX-7 Other salaries and wagesPrograms $121,971$121,971
IX-8 Pension plan contributionsPrograms $37,200 · Management $2,058 · Fundraising $3,540$42,798
IX-10 Payroll taxesPrograms $30,791 · Management $2,080 · Fundraising $2,377$35,248
IX-11c Accounting feesPrograms $17,872 · Management $13,404 · Fundraising $13,404$44,680
IX-11f Investment management feesPrograms $13,161 · Management $5,264 · Fundraising $7,897$26,322
IX-11g Other fees for servicesManagement $30,000$30,000
IX-14 Information technologyPrograms $6,495 · Management $3,248 · Fundraising $3,248$12,991
IX-16 OccupancyPrograms $27,001 · Management $1,824 · Fundraising $2,084$30,909
IX-17 TravelPrograms $12,002 · Management $5,758$17,760
IX-19 Conferences, conventions and meetingsPrograms $974 · Management $2,660$3,634
IX-22 Depreciation, depletion and amortizationPrograms $3,561$3,561
IX-23 InsurancePrograms $4,869 · Management $2,845 · Fundraising $277$7,991
IX-24 Other expenses (24a–d)Programs $282,935 · Management $3,028,799$3,311,734
IX-24e All other expensesPrograms $20,448 · Management $7,666 · Fundraising $1,682$29,796
IX-25 Total functional expensesPrograms $1,135,258 · Management $3,151,392 · Fundraising $86,836$4,373,486
Part X · Balance sheet $0 assets, 21 lines filed
X-1 Cash, non-interest-bearing$0
X-2 Savings and temporary cash investmentsStart of year $318,526$0
X-3 Pledges and grants receivableStart of year $5,470$0
X-4 Accounts receivable$0
X-8 Inventories for sale or useStart of year $28,928$0
X-9 Prepaid expenses and deferred chargesStart of year $6,462$0
X-10c Land, buildings and equipment, netStart of year $10,990$0
X-11 Publicly traded securitiesStart of year $3,595,486$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $3,965,862$0
X-17 Accounts payable and accrued expensesStart of year $11,567$0
X-18 Grants payable$0
X-19 Deferred revenueStart of year $23,333$0
X-26 Total liabilitiesStart of year $34,900$0
X-27 Net assets without donor restrictionsStart of year $3,925,492$0
X-28 Net assets with donor restrictionsStart of year $5,470$0
X-32 Total net assets or fund balancesStart of year $3,930,962$0
X-33 Total liabilities and net assetsStart of year $3,965,862$0
Part XI · Reconciliation of net assets $0 net assets at year end
XI-1 Total revenue$939,557
XI-2 Total expenses$4,373,486
XI-3 Revenue less expenses−$3,433,929
XI-4 Net assets at start of year$3,930,962
XI-5 Net unrealized gains (losses) on investments−$497,033
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$0

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

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