Upson Rockhaven INC

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To maintain a beautiful environment of independent living for Christian Scientists 55 and over for those who value the teachings of Christian Science.

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 45-2250652) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
Run by 6 volunteers and 1 employee.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average deficit $5K a year · 2% of revenue · last 5 filings
A surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
89%
of spending
89% of spending went to programs.
Pt IX · Ln 25 · col B
3.0 mo
of spending, in cash
Plus $416K in investments, Pt X · Ln 11–13
3.0 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$25K
2% of total assets
Liabilities are 2% of assets.
Pt X · Ln 26
Independent board members
5
of 5 voting members
5 of 5 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$301K
-14% vs prior year
Spent
$320K
To programs
89%
Net assets
$1.1M
By yearFY2020–FY2024
Revenue
$301K
FY2024▼ -14%
Tap a bar for its year
Revenue by fiscal year
FY2020$242K
FY2021$224K
FY2022$324K
FY2023$350K
FY2024$301K
Expenses
$320K
FY2024▲ +0.8%
Tap a bar for its year
Expenses by fiscal year
FY2020$240K
FY2021$282K
FY2022$303K
FY2023$318K
FY2024$320K
Net assets
$1.1M
FY2024+0.5%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.1M
FY2021$1.1M
FY2022$1.1M
FY2023$1.1M
FY2024$1.1M

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

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 2011.

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

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $286K Management & general 10% · $31K Fundraising 1% · $4K

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

7 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Executive Director
$0Pt VII · Sec A
Executive Director
$0Pt VII · Sec A

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

NameFY2022FY2020
Andrea Black$30,000$27,840

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.

See Upson Rockhaven INC executive salaries →

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

Provides beautiful, independent Christian Science living for seniors valuing its teachings.

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1 program · $286K · in their own filed words · FY2024
01

Day-to-day management of senior citizen retirement community

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 45-2250652) · Dispute this line
$286Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$301K
Ln 12
Fees for servicesLn 2g$271K
Investment incomeLn 3$14K
Gifts and grantsLn 1h$14K
Money outPt IX
$320K
Ln 25
Programscol B$286K
Managementcol C$31K
Fundraisingcol D$4K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$79K
Total assetsLn 16$1.2M
LiabilitiesLn 26$25K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$14K
Fees for servicesLn 2g$271K
Investment incomeLn 3$14K
Other incomeLn 4–11$1K
Gains on assetsLn 7$1K
Total revenueLn 12$301K
Assets in detailPt X, end of year
CashLn 1$79K
Cash and savings togetherLn 1–2$79K
Prepaid expenses and deferred chargesLn 9$15K
Land, buildings, equipmentLn 10c$637K
InvestmentsLn 11–13$416K
Other assetsLn 15$4K
Total assetsLn 16$1.2M
LiabilitiesLn 26$25K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 51
VolunteersI 66
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3More from this return
Investment feesPt IX, Sch D
Investment fees, as reportedPt IX 11f$3K
Share of the $268K endowmentSch D 1g1.1%
Typical, median of 2,202 orgs0.44%
EndowmentSch D · Pt V
LineFY24FY23FY22FY21FY20
End of yearLn 1g$268K$251K$236K$270K$240K
SpentLn 1d–1f$8K$7K$2K$2K$12K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$114K$79K
InvestmentsLn 11–13$371K$416K
Land, buildings, equipmentLn 10c$643K$637K
Total assetsLn 16$1.1M$1.2M
LiabilitiesLn 26$27K$25K
Net assetsLn 32$1.1M$1.1M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$33K$28K$3K$2K
Payroll taxesLn 10$2K$2K$248$124
Accounting feesLn 11c$7K$7K
Investment management feesLn 11f$3K$2K$863
Advertising and promotionLn 12$3K$1K$1K
Office expensesLn 13$6K$5K$557
OccupancyLn 16$27K$25K$3K
TravelLn 17$591$453$138
InterestLn 20$274$274
Depreciation, depletion and amortizationLn 22$40K$37K$3K
InsuranceLn 23$16K$13K$3K
Other expenses (24a–d)Ln 24$177K$169K$7K
All other expensesLn 24e$6K$2K$989$2K
Total functional expensesLn 25$320K$286K$31K$4K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 17, 2025 $301K$320K−$19K$1.1M 990 PDF
FY2023Filed with the IRS Nov 15, 2024 $350K$318K$32K$1.1M 990 PDF
FY2022Filed with the IRS Nov 15, 2023 $324K$303K$21K$1.1M 990 PDF
FY2021Filed with the IRS Nov 15, 2022 $224K$282K−$58K$1.1M 990 PDF
FY2020Filed with the IRS May 14, 2021 $242K$240K$2K$1.1M 990 PDF

Schedules filed Part IV

A · Public support D · Assets and endowments I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $301,197 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $98,675$14,166
I-9 Program service revenuePrior year $240,482$271,378
I-10 Investment incomePrior year $10,592$15,653
I-11 Other revenue$0
I-12 Total revenuePrior year $349,749$301,197
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $34,359$35,478
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $283,415$284,958
I-18 Total expensesPrior year $317,774$320,436
I-19 Revenue less expensesPrior year $31,975−$19,239
Part VI · Governance 5 of 5 board members independent, 2 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-13 Written whistleblower policyNo
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-15a Process for setting top official's payYes
Part VIII · Statement of revenue $301,197 across 7 lines filed
VIII-1f All other contributions, gifts and grants$14,166
VIII-1h Total contributions, gifts and grants$14,166
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $271,378$271,378
VIII-3 Investment incomeRelated to mission $14,452$14,452
VIII-7 Net gain or loss on sales of assetsRelated to mission $1,201$1,201
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $287,031 · Unrelated business $0 · Excluded from tax $0$301,197
Part IX · Statement of functional expenses $320,436 across 13 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $28,050 · Management $3,300 · Fundraising $1,650$33,000
IX-10 Payroll taxesPrograms $2,106 · Management $248 · Fundraising $124$2,478
IX-11c Accounting feesManagement $6,975$6,975
IX-11f Investment management feesPrograms $2,023 · Management $863$2,886
IX-12 Advertising and promotionPrograms $1,293 · Management $1,292$2,585
IX-13 Office expensesPrograms $5,012 · Management $557$5,569
IX-16 OccupancyPrograms $24,674 · Management $2,742$27,416
IX-17 TravelPrograms $453 · Management $138$591
IX-20 InterestPrograms $274$274
IX-22 Depreciation, depletion and amortizationPrograms $37,151 · Management $3,230$40,381
IX-23 InsurancePrograms $12,845 · Management $2,850$15,695
IX-24 Other expenses (24a–d)Programs $169,348 · Management $7,468$176,816
IX-24e All other expensesPrograms $2,410 · Management $989 · Fundraising $2,371$5,770
IX-25 Total functional expensesPrograms $285,639 · Management $30,652 · Fundraising $4,145$320,436
Part X · Balance sheet $1,151,335 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $114,239$79,123
X-9 Prepaid expenses and deferred chargesStart of year $13,239$14,551
X-10c Land, buildings and equipment, netStart of year $643,479$637,067
X-11 Publicly traded securitiesStart of year $370,934$416,190
X-15 Other assetsStart of year $6,163$4,404
X-16 Total assetsStart of year $1,148,054$1,151,335
X-21 Escrow or custodial accountsStart of year $21,582$22,765
X-25 Other liabilitiesStart of year $836$2,185
X-26 Total liabilitiesStart of year $26,863$24,950
X-27 Net assets without donor restrictionsStart of year $856,455$837,581
X-28 Net assets with donor restrictionsStart of year $264,736$288,804
X-32 Total net assets or fund balancesStart of year $1,121,191$1,126,385
X-33 Total liabilities and net assetsStart of year $1,148,054$1,151,335
Part XI · Reconciliation of net assets $1,126,385 net assets at year end
XI-1 Total revenue$301,197
XI-2 Total expenses$320,436
XI-3 Revenue less expenses−$19,239
XI-4 Net assets at start of year$1,121,191
XI-5 Net unrealized gains (losses) on investments$24,433
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,126,385

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

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