Upon the Rock FY2021 filing

Tax-deductible

La Veta, CO501(c)(3)ReligionEIN 84-1291898Revenue $283K in FY2021

On file with the IRSupontherock.comPo Box 1007, 81055-1007 · La Veta, COTax-exempt since Aug 1996Publicly supported charity — 170(b)(1)(A)(vi)

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Provide a christian camp for teaching the gospel of jesus christ

501(c)(3) charity; gifts are tax-deductible.
75¢ of each $1 spent went to programs.
$48K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · 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 7
filings with a surplus
Average surplus $24K a year · 8% of revenue · last 7 filings
Fine: a surplus in 5 of the last 7 filings.
Pt I · Ln 19 · 7 filings
Spent on programs
75%
of spending
Looks good: 75% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$48K
to officers and key staff · 18% of spending
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
21 mo
of spending, in cash
Looks good: 21.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $5K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$44K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 6 voting members
Looks good: 4 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
$283K
+22% vs prior year
Spent
$268K
To programs
75%
Net assets
$798K
By yearFY2018–FY2024
Revenue
$283K
FY2021▲ +22%
Tap a bar for its year
Revenue by fiscal year
FY2018$282K
FY2019$278K
FY2020$232K
FY2021$283K
FY2022$317K
FY2023$399K
FY2024$337K
Expenses
$268K
FY2021▲ +50%
Tap a bar for its year
Expenses by fiscal year
FY2018$241K
FY2019$205K
FY2020$179K
FY2021$268K
FY2022$319K
FY2023$342K
FY2024$403K
Net assets
$798K
FY2021▲ +2%
Tap a bar for its year
Net assets by fiscal year
FY2018$657K
FY2019$730K
FY2020$783K
FY2021$798K
FY2022$795K
FY2023$853K
FY2024$786K

From the FY2021 Form 990 · see the original

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You’re viewing the FY2021 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 Aug 1996.

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

Where the money goes

75 cents of each dollar spent went to programs.

Program services 75% · $202K Management & general 16% · $44K Fundraising 8% · $22K

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; $48K paid to officers and key staff.

Part VII, Section A · reportable compensation
Secretary/Tr
$27,720Pt VII · Sec A
President/Tr
$20,467Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Mark D Brunner’s $41K as President/Tr is at the 42nd percentile of top reported officer pay among 2133 $100K–1M religion 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 · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020FY2019
Mark D Brunner$41,400$41,878$33,665$20,467$8,612$28,617
Kimberly a Brunner$27,720$27,720$27,720$27,720$27,720$27,720

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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers a Christian camp to teach the Gospel of Jesus Christ.

Provided by the organization

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1 program · $76K · in their own filed words · FY2021
01

Allowing individuals the opportunity and location to enrich, renew and build a stronger relationship with jesus christ

$76Kprogram 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$5K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$283K
Ln 12
Gifts and grantsLn 1h$221K
Other incomeLn 4–11$34K
Fees for servicesLn 2g$28K
Money outPt IX
$268K
Ln 25
Programscol B$202K
Managementcol C$44K
Fundraisingcol D$22K
Owns and owesPt X
$798K
net assets · Ln 32
Cash and savingsLn 1–2$477K
Total assetsLn 16$842K
LiabilitiesLn 26$44K
PeoplePt VI, VII
6
listed · VII A
PaidVII A2
Voting boardVI 1a6
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$221K
Fees for servicesLn 2g$28K
Investment incomeLn 3$587
Other incomeLn 4–11$34K
Total revenueLn 12$283K
Assets in detailPt X, end of year
CashLn 1$100K
SavingsLn 2$378K
Cash and savings togetherLn 1–2$477K
Land, buildings, equipmentLn 10c$361K
Other assetsLn 15$240
Total assetsLn 16$842K
LiabilitiesLn 26$44K
Net assetsLn 32$798K
OperationsPt I, VI
EmployeesI 56
VolunteersI 6112
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 FY21End FY21
Cash and savingsLn 1–2$493K$477K
Land, buildings, equipmentLn 10c$386K$361K
Total assetsLn 16$880K$842K
LiabilitiesLn 26$97K$44K
Net assetsLn 32$783K$798K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$109K$66K$33K$11K
Accounting feesLn 11c$2K$2K
Office expensesLn 13$2K$1K$513$171
InterestLn 20$1K$1K
Depreciation, depletion and amortizationLn 22$43K$43K
InsuranceLn 23$16K$10K$5K$2K
Other expenses (24a–d)Ln 24$95K$82K$3K$10K
Total functional expensesLn 25$268K$202K$44K$22K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $337K$403K−$66K$786K 990 PDF
FY2023 $399K$342K$57K$853K 990 PDF
FY2022 $317K$319K−$3K$795K 990 PDF
FY2021 Viewing $283K$268K$15K$798K 990 PDF
FY2020 $232K$179K$53K$783K 990 PDF
FY2019 $278K$205K$73K$730K 990 PDF
FY2018 $282K$241K$41K$657K 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 FY2021 990 (6 parts)
Part I · Summary $283,391 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $209,808$221,398
I-9 Program service revenuePrior year $1,485$27,513
I-10 Investment incomePrior year $6,148$587
I-11 Other revenuePrior year $14,214$33,893
I-12 Total revenuePrior year $231,655$283,391
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $102,000$109,185
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $76,941$158,908
I-18 Total expensesPrior year $178,941$268,093
I-19 Revenue less expensesPrior year $52,714$15,298
Part VI · Governance 4 of 6 board members independent, 5 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsYes
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
Part VIII · Statement of revenue $283,391 across 7 lines filed
VIII-1f All other contributions, gifts and grants$221,398
VIII-1h Total contributions, gifts and grants$221,398
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $27,513$27,513
VIII-3 Investment incomeRelated to mission $587$587
VIII-8 Net income from fundraising events$14,335
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $19,558$19,558
VIII-12 Total revenueRelated to mission $47,658$283,391
Part IX · Statement of functional expenses $268,093 across 7 lines filed
IX-7 Other salaries and wagesPrograms $65,510 · Management $32,756 · Fundraising $10,919$109,185
IX-11c Accounting feesManagement $2,350$2,350
IX-13 Office expensesPrograms $1,027 · Management $513 · Fundraising $171$1,711
IX-20 InterestPrograms $1,327$1,327
IX-22 Depreciation, depletion and amortizationPrograms $42,573$42,573
IX-23 InsurancePrograms $9,743 · Management $4,872 · Fundraising $1,624$16,239
IX-24 Other expenses (24a–d)Programs $81,933 · Management $3,024 · Fundraising $9,751$94,708
IX-25 Total functional expensesPrograms $202,113 · Management $43,515 · Fundraising $22,465$268,093
Part X · Balance sheet $842,121 assets, 10 lines filed
Asset lines not itemized here account for $3,823; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $21,689$99,819
X-2 Savings and temporary cash investmentsStart of year $471,787$377,617
X-10c Land, buildings and equipment, netStart of year $386,245$360,622
X-15 Other assetsStart of year $240$240
X-16 Total assetsStart of year $879,961$842,121
X-25 Other liabilitiesStart of year $97,268$44,130
X-26 Total liabilitiesStart of year $97,268$44,130
X-27 Net assets without donor restrictionsStart of year $782,693$797,991
X-32 Total net assets or fund balancesStart of year $782,693$797,991
X-33 Total liabilities and net assetsStart of year $879,961$842,121
Part XI · Reconciliation of net assets $797,991 net assets at year end
XI-1 Total revenue$283,391
XI-2 Total expenses$268,093
XI-3 Revenue less expenses$15,298
XI-4 Net assets at start of year$782,693
XI-10 Net assets at end of year$797,991

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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