Upon the Rock FY2022 filing

Tax-deductible

La Veta, CO501(c)(3)ReligionEIN 84-1291898

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Provide a christian camp for teaching the gospel of jesus christ

501(c)(3) charity; gifts are tax-deductible.
77¢ of each $1 spent went to programs.
$61K 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

FY2022 · 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
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$61K
to officers and key staff · 19% of spending
Fine: pay to officers and key staff is 19% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
18 mo
of spending, in cash
Looks good: 18.1 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
$29K
4% of total assets
Looks good: liabilities are 4% 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
$317K
+12% vs prior year
Spent
$319K
To programs
77%
Net assets
$795K
By yearFY2018–FY2024
Revenue
$317K
FY2022▲ +12%
Revenue by fiscal year
FY2018$282K
FY2019$278K
FY2020$232K
FY2021$283K
FY2022$317K
FY2023$399K
FY2024$337K
Expenses
$319K
FY2022▲ +19%
Expenses by fiscal year
FY2018$241K
FY2019$205K
FY2020$179K
FY2021$268K
FY2022$319K
FY2023$342K
FY2024$403K
Net assets
$795K
FY2022-0.3%
Net assets by fiscal year
FY2018$657K
FY2019$730K
FY2020$783K
FY2021$798K
FY2022$795K
FY2023$853K
FY2024$786K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 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

77 cents of each dollar spent went to programs.

Program services 77% · $245K Management & general 16% · $52K Fundraising 7% · $23K

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; $61K paid to officers and key staff.

Part VII, Section A · reportable compensation
President/Tr
$33,665Pt VII · Sec A
Secretary/Tr
$27,720Pt 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 service account for $117K of program spending, described in the organization's own filed words · FY2022.
01

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

$117Kprogram expense

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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 FY2022 990, line by line.

1The main four
Money inPt VIII
$317K
Ln 12
Gifts and grantsLn 1h$279K
Fees for servicesLn 2g$37K
Investment incomeLn 3$706
Money outPt IX
$319K
Ln 25
Programscol B$245K
Managementcol C$52K
Fundraisingcol D$23K
Owns and owesPt X
$795K
net assets · Ln 32
Cash and savingsLn 1–2$482K
Total assetsLn 16$825K
LiabilitiesLn 26$29K
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$279K
Fees for servicesLn 2g$37K
Investment incomeLn 3$706
Other incomeLn 4–11$248
Total revenueLn 12$317K
Assets in detailPt X, end of year
CashLn 1$11K
SavingsLn 2$471K
Cash and savings togetherLn 1–2$482K
Land, buildings, equipmentLn 10c$343K
Other assetsLn 15$240
Total assetsLn 16$825K
LiabilitiesLn 26$29K
Net assetsLn 32$795K
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 FY22End FY22
Cash and savingsLn 1–2$477K$482K
Land, buildings, equipmentLn 10c$361K$343K
Total assetsLn 16$842K$825K
LiabilitiesLn 26$44K$29K
Net assetsLn 32$798K$795K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$131K$79K$39K$13K
Accounting feesLn 11c$2K$2K
Office expensesLn 13$2K$1K$564$188
Depreciation, depletion and amortizationLn 22$29K$29K
InsuranceLn 23$22K$13K$7K$2K
Other expenses (24a–d)Ln 24$132K$122K$3K$7K
Total functional expensesLn 25$319K$245K$52K$23K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $337K$403K−$66K$786K 990 PDF
FY2023 $399K$342K$57K$853K 990 PDF
FY2022 Viewing $317K$319K−$3K$795K 990 PDF
FY2021 $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 FY2022 990 (4 parts)
Part VIII · Statement of revenue $316,909 across 6 lines filed
VIII-1f All other contributions, gifts and grants$279,047
VIII-1h Total contributions, gifts and grants$279,047
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $36,908$36,908
VIII-3 Investment incomeRelated to mission $706$706
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $248$248
VIII-12 Total revenueRelated to mission $37,862$316,909
Part IX · Statement of functional expenses $319,433 across 6 lines filed
IX-7 Other salaries and wagesPrograms $78,837 · Management $39,418 · Fundraising $13,139$131,394
IX-11c Accounting feesManagement $2,380$2,380
IX-13 Office expensesPrograms $1,127 · Management $564 · Fundraising $188$1,879
IX-22 Depreciation, depletion and amortizationPrograms $29,325$29,325
IX-23 InsurancePrograms $13,355 · Management $6,677 · Fundraising $2,226$22,258
IX-24 Other expenses (24a–d)Programs $122,316 · Management $2,914 · Fundraising $6,967$132,197
IX-25 Total functional expensesPrograms $244,960 · Management $51,953 · Fundraising $22,520$319,433
Part X · Balance sheet $824,887 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $99,819$10,669
X-2 Savings and temporary cash investmentsStart of year $377,617$471,181
X-10c Land, buildings and equipment, netStart of year $360,622$342,797
X-15 Other assetsStart of year $240$240
X-16 Total assetsStart of year $842,121$824,887
X-25 Other liabilitiesStart of year $44,130$29,420
X-26 Total liabilitiesStart of year $44,130$29,420
X-27 Net assets without donor restrictionsStart of year $797,991$795,467
X-32 Total net assets or fund balancesStart of year $797,991$795,467
X-33 Total liabilities and net assetsStart of year $842,121$824,887
Part XI · Reconciliation of net assets $795,467 net assets at year end
XI-1 Total revenue$316,909
XI-2 Total expenses$319,433
XI-3 Revenue less expenses−$2,524
XI-4 Net assets at start of year$797,991
XI-10 Net assets at end of year$795,467

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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