Solid Rock Christian Center for Learning INC FY2023 filing

Tax-deductible

Hallettsville, TX501(c)(3)Human ServicesEIN 74-2744764Revenue $683K in FY2023

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

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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
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
6 mo
of spending, in cash
Looks good: 6.3 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
$19K
4% of total assets
Looks good: liabilities are 4% 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
$683K
+1% vs prior year
Spent
$534K
To programs
100%
Net assets
$458K
By yearFY2020–FY2024
Revenue
$683K
FY2023▲ +1%
Tap a bar for its year
Revenue by fiscal year
FY2020$385K
FY2021$497K
FY2022$674K
FY2023$683K
FY2024$579K
Expenses
$534K
FY2023▼ -5%
Tap a bar for its year
Expenses by fiscal year
FY2020$367K
FY2021$424K
FY2022$562K
FY2023$534K
FY2024$577K
Net assets
$458K
FY2023▲ +51%
Tap a bar for its year
Net assets by fiscal year
FY2020$119K
FY2021$192K
FY2022$304K
FY2023$458K
FY2024$460K

From the FY2023 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2023 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% · $534K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$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.

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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.

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Provided by the organization

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1 program · $534K · in their own filed words · FY2023
01

The organization operates a non-denominational Christian daycare facility fo 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…

$534Kprogram 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 · FY2023
Total grants receivedfrom 1 funder$199

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$683K
Ln 12
Fees for servicesLn 2g$457K
Gifts and grantsLn 1h$216K
Other incomeLn 4–11$10K
Money outPt IX
$534K
Ln 25
Programscol B$534K
Owns and owesPt X
$458K
net assets · Ln 32
Cash and savingsLn 1–2$279K
Total assetsLn 16$477K
LiabilitiesLn 26$19K
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$216K
Government grantsLn 1e$206K
Fees for servicesLn 2g$457K
Investment incomeLn 3$137
Other incomeLn 4–11$10K
Total revenueLn 12$683K
Assets in detailPt X, end of year
CashLn 1$243K
SavingsLn 2$36K
Cash and savings togetherLn 1–2$279K
Land, buildings, equipmentLn 10c$128K
Total assetsLn 16$477K
LiabilitiesLn 26$19K
Net assetsLn 32$458K
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 FY23End FY23
Cash and savingsLn 1–2$277K$279K
Land, buildings, equipmentLn 10c$18K$128K
Total assetsLn 16$305K$477K
LiabilitiesLn 26$2K$19K
Net assetsLn 32$304K$458K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$71K$71K
Other salaries and wagesLn 7$269K$269K
Other employee benefitsLn 9$24K$24K
Payroll taxesLn 10$35K$35K
Accounting feesLn 11c$2K$2K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$18K$18K
Information technologyLn 14$668$668
OccupancyLn 16$7K$7K
Depreciation, depletion and amortizationLn 22$5K$5K
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$74K$74K
All other expensesLn 24e$22K$22K
Total functional expensesLn 25$534K$534K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $579K$577K$2K$460K 990 PDF
FY2023 Viewing $683K$534K$150K$458K 990 PDF
FY2022 $674K$562K$112K$304K 990 PDF
FY2021 $497K$424K$73K$192K 990 PDF
FY2020 $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 FY2023 990 (6 parts)
Part I · Summary $683,235 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $265,645$215,801
I-9 Program service revenuePrior year $406,648$457,194
I-10 Investment incomePrior year $271$137
I-11 Other revenuePrior year $1,046$10,103
I-12 Total revenuePrior year $673,610$683,235
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $427,383$398,681
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $134,508$134,901
I-18 Total expensesPrior year $561,891$533,582
I-19 Revenue less expensesPrior year $111,719$149,653
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 $683,235 across 7 lines filed
VIII-1e Government grants$206,111
VIII-1f All other contributions, gifts and grants$9,690
VIII-1h Total contributions, gifts and grants$215,801
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $457,194$457,194
VIII-3 Investment incomeRelated to mission $137$137
VIII-8 Net income from fundraising eventsExcluded from tax $10,103$10,103
VIII-12 Total revenueRelated to mission $457,331 · Unrelated business $0 · Excluded from tax $10,103$683,235
Part IX · Statement of functional expenses $533,582 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $70,720$70,720
IX-7 Other salaries and wagesPrograms $269,238$269,238
IX-9 Other employee benefitsPrograms $23,833$23,833
IX-10 Payroll taxesPrograms $34,890$34,890
IX-11c Accounting feesPrograms $1,816$1,816
IX-12 Advertising and promotionPrograms $1,315$1,315
IX-13 Office expensesPrograms $18,124$18,124
IX-14 Information technologyPrograms $668$668
IX-16 OccupancyPrograms $7,369$7,369
IX-22 Depreciation, depletion and amortizationPrograms $5,216$5,216
IX-23 InsurancePrograms $5,162$5,162
IX-24 Other expenses (24a–d)Programs $73,702$73,702
IX-24e All other expensesPrograms $21,529$21,529
IX-25 Total functional expensesPrograms $533,582 · Management $0 · Fundraising $0$533,582
Part X · Balance sheet $477,314 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $277,162$243,223
X-2 Savings and temporary cash investments$35,645
X-4 Accounts receivableStart of year $10,141$70,689
X-10c Land, buildings and equipment, netStart of year $17,901$127,757
X-16 Total assetsStart of year $305,204$477,314
X-17 Accounts payable and accrued expensesStart of year $1,671$19,031
X-26 Total liabilitiesStart of year $1,671$19,031
X-27 Net assets without donor restrictionsStart of year $303,533$458,283
X-32 Total net assets or fund balancesStart of year $303,533$458,283
X-33 Total liabilities and net assetsStart of year $305,204$477,314
Part XI · Reconciliation of net assets $458,283 net assets at year end
XI-1 Total revenue$683,235
XI-2 Total expenses$533,582
XI-3 Revenue less expenses$149,653
XI-4 Net assets at start of year$303,533
XI-9 Other changes in net assets$5,097
XI-10 Net assets at end of year$458,283

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

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