Upon the Rock FY2023 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.
69¢ of each $1 spent went to programs.
$70K 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

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 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
69%
of spending
Fine: 69% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$70K
to officers and key staff · 20% of spending
Fine: pay to officers and key staff is 20% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
19 mo
of spending, in cash
Looks good: 18.9 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
$15K
2% of total assets
Looks good: liabilities are 2% 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
$399K
+26% vs prior year
Spent
$342K
To programs
69%
Net assets
$853K
By yearFY2018–FY2024
Revenue
$399K
FY2023▲ +26%
Revenue by fiscal year
FY2018$282K
FY2019$278K
FY2020$232K
FY2021$283K
FY2022$317K
FY2023$399K
FY2024$337K
Expenses
$342K
FY2023▲ +7%
Expenses by fiscal year
FY2018$241K
FY2019$205K
FY2020$179K
FY2021$268K
FY2022$319K
FY2023$342K
FY2024$403K
Net assets
$853K
FY2023▲ +7%
Net assets by fiscal year
FY2018$657K
FY2019$730K
FY2020$783K
FY2021$798K
FY2022$795K
FY2023$853K
FY2024$786K

From the FY2023 Form 990 · see the original

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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 Aug 1996.

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

Where the money goes

69 cents of each dollar spent went to programs.

Program services 69% · $235K Management & general 22% · $74K Fundraising 10% · $33K

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; $70K paid to officers and key staff.

Part VII, Section A · reportable compensation
President/Tr
$41,878Pt 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 $123K of program spending, described in the organization's own filed words · FY2023.
01

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

$123Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$399K
Ln 12
Gifts and grantsLn 1h$345K
Fees for servicesLn 2g$41K
Investment incomeLn 3$13K
Money outPt IX
$342K
Ln 25
Programscol B$235K
Managementcol C$74K
Fundraisingcol D$33K
Owns and owesPt X
$853K
net assets · Ln 32
Cash and savingsLn 1–2$538K
Total assetsLn 16$868K
LiabilitiesLn 26$15K
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$345K
Fees for servicesLn 2g$41K
Investment incomeLn 3$13K
Total revenueLn 12$399K
Assets in detailPt X, end of year
CashLn 1$114K
SavingsLn 2$424K
Cash and savings togetherLn 1–2$538K
Land, buildings, equipmentLn 10c$330K
Other assetsLn 15$240
Total assetsLn 16$868K
LiabilitiesLn 26$15K
Net assetsLn 32$853K
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 FY23End FY23
Cash and savingsLn 1–2$482K$538K
Land, buildings, equipmentLn 10c$343K$330K
Total assetsLn 16$825K$868K
LiabilitiesLn 26$29K$15K
Net assetsLn 32$795K$853K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$172K$95K$60K$17K
Accounting feesLn 11c$2K$2K
Office expensesLn 13$2K$910$580$166
Depreciation, depletion and amortizationLn 22$13K$13K
InsuranceLn 23$16K$9K$6K$2K
Other expenses (24a–d)Ln 24$136K$118K$5K$14K
Total functional expensesLn 25$342K$235K$74K$33K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $337K$403K−$66K$786K 990 PDF
FY2023 Viewing $399K$342K$57K$853K 990 PDF
FY2022 $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 FY2023 990 (4 parts)
Part VIII · Statement of revenue $398,950 across 5 lines filed
VIII-1f All other contributions, gifts and grants$344,896
VIII-1h Total contributions, gifts and grants$344,896
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $40,601$40,601
VIII-3 Investment incomeRelated to mission $13,453$13,453
VIII-12 Total revenueRelated to mission $54,054$398,950
Part IX · Statement of functional expenses $341,547 across 6 lines filed
IX-7 Other salaries and wagesPrograms $94,525 · Management $60,153 · Fundraising $17,187$171,865
IX-11c Accounting feesManagement $2,360$2,360
IX-13 Office expensesPrograms $910 · Management $580 · Fundraising $166$1,656
IX-22 Depreciation, depletion and amortizationPrograms $13,017$13,017
IX-23 InsurancePrograms $9,044 · Management $5,755 · Fundraising $1,644$16,443
IX-24 Other expenses (24a–d)Programs $117,788 · Management $4,778 · Fundraising $13,640$136,206
IX-25 Total functional expensesPrograms $235,284 · Management $73,626 · Fundraising $32,637$341,547
Part X · Balance sheet $867,587 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $10,669$114,018
X-2 Savings and temporary cash investmentsStart of year $471,181$423,548
X-10c Land, buildings and equipment, netStart of year $342,797$329,781
X-15 Other assetsStart of year $240$240
X-16 Total assetsStart of year $824,887$867,587
X-25 Other liabilitiesStart of year $29,420$14,710
X-26 Total liabilitiesStart of year $29,420$14,710
X-27 Net assets without donor restrictionsStart of year $795,467$852,877
X-32 Total net assets or fund balancesStart of year $795,467$852,877
X-33 Total liabilities and net assetsStart of year $824,887$867,587
Part XI · Reconciliation of net assets $852,877 net assets at year end
XI-1 Total revenue$398,950
XI-2 Total expenses$341,547
XI-3 Revenue less expenses$57,403
XI-4 Net assets at start of year$795,467
XI-9 Other changes in net assets$7
XI-10 Net assets at end of year$852,877

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

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