Solid Rock Christian Center for Learning INC FY2020 filing

Tax-deductible

Hallettsville, TX501(c)(3)Human ServicesEIN 74-2744764Revenue $385K in FY2020

On file with the IRS100 N Promenade St, 77964-2732 · Hallettsville, TXTax-exempt since Sep 1995Publicly supported — 509(a)(2)

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As a child development Center, we nurture the total child - emotionally, physically and spiritually.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2020 · 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
5 of 5
filings with a surplus
Average surplus $71K a year · 13% 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
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
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
Named funders
1
named funder · $199
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2K
1% of total assets
Looks good: liabilities are 1% 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
$385K
Spent
$367K
To programs
100%
Net assets
$119K
By yearFY2020–FY2024
Revenue
$385K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$385K
FY2021$497K
FY2022$674K
FY2023$683K
FY2024$579K
Expenses
$367K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$367K
FY2021$424K
FY2022$562K
FY2023$534K
FY2024$577K
Net assets
$119K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$119K
FY2021$192K
FY2022$304K
FY2023$458K
FY2024$460K

From the FY2020 Form 990 · see the original

Form 990 (PDF) Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 1995.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $366K Fundraising 0% · $492

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
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Shonta Adams-Porter’s $46K as Key Employee is at the 33rd percentile of top reported officer pay among 2168 $100K–1M human services 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

NameFY2022FY2021
Shonta Adams-Porter$45,592$35,080

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 Solid Rock Christian Center for Learning 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

Nurtures children emotionally, physically, and spiritually for total development.

Provided by the organization

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1 program · in their own filed words · FY2020
01

The organization operates a non-denominational christian daycare facility for the care of children whose parents are employed or seeking employment. The usual activities of the daycare facility are conducted including story time, arts, crafts, outside recess, chapel when approved by the parents, playtime, nap time, two meals and a snack…

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 1 funder$199

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$385K
Ln 12
Fees for servicesLn 2g$302K
Gifts and grantsLn 1h$81K
Other incomeLn 4–11$2K
Money outPt IX
$367K
Ln 25
Programscol B$366K
Fundraisingcol D$492
Owns and owesPt X
$119K
net assets · Ln 32
Cash and savingsLn 1–2$103K
Total assetsLn 16$120K
LiabilitiesLn 26$2K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$81K
Government grantsLn 1e$75K
Fees for servicesLn 2g$302K
Investment incomeLn 3$133
Other incomeLn 4–11$2K
Total revenueLn 12$385K
Assets in detailPt X, end of year
CashLn 1$103K
Cash and savings togetherLn 1–2$103K
Land, buildings, equipmentLn 10c$8K
Total assetsLn 16$120K
LiabilitiesLn 26$2K
Net assetsLn 32$119K
OperationsPt I, VI
EmployeesI 530
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 FY20End FY20
Cash and savingsLn 1–2$88K$103K
Land, buildings, equipmentLn 10c$9K$8K
Total assetsLn 16$103K$120K
LiabilitiesLn 26$2K$2K
Net assetsLn 32$100K$119K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$271K$271K
Other employee benefitsLn 9$4K$4K
Payroll taxesLn 10$21K$21K
Accounting feesLn 11c$1K$1K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$5K$4K$492
OccupancyLn 16$5K$5K
Depreciation, depletion and amortizationLn 22$3K$3K
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$46K$46K
All other expensesLn 24e$5K$5K
Total functional expensesLn 25$367K$366K$0$492

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $579K$577K$2K$460K 990 PDF
FY2023 $683K$534K$150K$458K 990 PDF
FY2022 $674K$562K$112K$304K 990 PDF
FY2021 $497K$424K$73K$192K 990 PDF
FY2020 Viewing $385K$367K$18K$119K 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 FY2020 990 (6 parts)
Part I · Summary $385,241 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $34,012$80,556
I-9 Program service revenuePrior year $315,776$302,415
I-10 Investment incomePrior year $134$133
I-11 Other revenuePrior year $11,829$2,137
I-12 Total revenuePrior year $361,751$385,241
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $270,260$296,281
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $60,565$70,639
I-18 Total expensesPrior year $330,825$366,920
I-19 Revenue less expensesPrior year $30,926$18,321
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 $385,241 across 6 lines filed
Lines not itemized here account for $2,137 of total revenue; see the IRS return.
VIII-1e Government grants$75,381
VIII-1f All other contributions, gifts and grants$5,175
VIII-1h Total contributions, gifts and grants$80,556
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $302,415$302,415
VIII-3 Investment incomeRelated to mission $133$133
VIII-12 Total revenueRelated to mission $302,548 · Excluded from tax $2,137$385,241
Part IX · Statement of functional expenses $366,920 across 11 lines filed
IX-7 Other salaries and wagesPrograms $270,642$270,642
IX-9 Other employee benefitsPrograms $4,174$4,174
IX-10 Payroll taxesPrograms $21,465$21,465
IX-11c Accounting feesPrograms $1,466$1,466
IX-12 Advertising and promotionPrograms $1,807$1,807
IX-13 Office expensesPrograms $4,455 · Fundraising $492$4,947
IX-16 OccupancyPrograms $4,510$4,510
IX-22 Depreciation, depletion and amortizationPrograms $2,865$2,865
IX-23 InsurancePrograms $4,542$4,542
IX-24 Other expenses (24a–d)Programs $45,602$45,602
IX-24e All other expensesPrograms $4,900$4,900
IX-25 Total functional expensesPrograms $366,428 · Management $0 · Fundraising $492$366,920
Part X · Balance sheet $120,291 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $88,421$103,222
X-4 Accounts receivableStart of year $4,685$8,599
X-10c Land, buildings and equipment, netStart of year $9,411$8,470
X-16 Total assetsStart of year $102,554$120,291
X-17 Accounts payable and accrued expensesStart of year $2,371$684
X-25 Other liabilities$1,103
X-26 Total liabilitiesStart of year $2,371$1,787
X-27 Net assets without donor restrictionsStart of year $100,183$118,504
X-32 Total net assets or fund balancesStart of year $100,183$118,504
X-33 Total liabilities and net assetsStart of year $102,554$120,291
Part XI · Reconciliation of net assets $118,504 net assets at year end
XI-1 Total revenue$385,241
XI-2 Total expenses$366,920
XI-3 Revenue less expenses$18,321
XI-4 Net assets at start of year$100,183
XI-10 Net assets at end of year$118,504

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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