Rockhouse Ministries & Programs

Tax-deductible

Spring City, TN501(c)(3)Mental HealthEIN 84-2990701Revenue $698K in FY2024

On file with the IRS660 W Rhea Ave, 37381-4115 · Spring City, TNTax-exempt since Oct 2019Publicly supported charity — 170(b)(1)(A)(vi)

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Supporting those in need of life giving properties when IT comes to recovery

501(c)(3) charity; gifts are tax-deductible.
Run by 10 volunteers and 10 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

Before you give

FY2024 · 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
1 of 2
filings with a surplus
Average surplus $101K a year · 20% of revenue · last 2 filings
Worth a look: a surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$49K
to officers and key staff · 10% of spending
Top officer’s pay lower than 65% of similar orgs
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 5.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$698K
+107% vs prior year
Spent
$484K
To programs
0%
Net assets
$232K
By yearFY2020–FY2024
Revenue
$698K
FY2024▲ +107%
Tap a bar for its year
Revenue by fiscal year
FY2020$160K
FY2021$175K
FY2022$198K
FY2023$338K
FY2024$698K
Expenses
$484K
FY2024▲ +38%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022Not on file
FY2023$350K
FY2024$484K
Net assets
$232K
FY2024▲ ×13
Tap a bar for its year
Net assets by fiscal year
FY2020$32K
FY2021$23K
FY2022$29K
FY2023$17K
FY2024$232K

From the FY2024 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 2019.

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

Who runs it and what they're paid

5 people listed on the 990; $49K paid to officers and key staff.

Part VII, Section A · reportable compensation
Vice President
$48,800Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Marisol Lozano Downs’s $49K as Vice President is at the 35th percentile of top reported officer pay among 2094 $100K–1M mental health 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

NameFY2024FY2023
Marisol Lozano Downs$48,800$30,000

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

Provides essential resources for individuals in recovery.

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Provided by the organization

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1 program · $484K · in their own filed words · FY2024
01

Able to provide addiction education relapse prevention

$484Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$698K
Ln 12
Fees for servicesLn 2g$380K
Gifts and grantsLn 1h$319K
Money outPt IX
$484K
Ln 25
Owns and owesPt X
$232K
net assets · Ln 32
Cash and savingsLn 1–2$217K
Total assetsLn 16$232K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$319K
Government grantsLn 1e$319K
Fees for servicesLn 2g$380K
Total revenueLn 12$698K
Assets in detailPt X, end of year
CashLn 1$13K
SavingsLn 2$204K
Cash and savings togetherLn 1–2$217K
Land, buildings, equipmentLn 10c$15K
Total assetsLn 16$232K
LiabilitiesLn 26$0
Net assetsLn 32$232K
OperationsPt I, VI
EmployeesI 510
VolunteersI 610
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 FY24End FY24
Cash and savingsLn 1–2$10K$217K
Land, buildings, equipmentLn 10c$15K$15K
Total assetsLn 16$25K$232K
LiabilitiesLn 26$8K$0
Net assetsLn 32$17K$232K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$49K
Other salaries and wagesLn 7$135K
Payroll taxesLn 10$12K
Management feesLn 11a$10K
Accounting feesLn 11c$550
Advertising and promotionLn 12$3K
Office expensesLn 13$27K
OccupancyLn 16$69K
TravelLn 17$7K
InsuranceLn 23$27K
Other expenses (24a–d)Ln 24$146K
Total functional expensesLn 25$484K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $698K$484K$215K$232K 990 PDF
FY2023 $338K$350K−$12K$17K 990 PDF
FY2022 $198K$29K 990 PDF
FY2021 $175K$23K 990 PDF
FY2020 $160K$32K 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 FY2024 990 (6 parts)
Part I · Summary $698,257 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $44,407$318,683
I-9 Program service revenuePrior year $293,680$379,574
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $338,087$698,257
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $99,860$195,496
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $250,353$288,068
I-18 Total expensesPrior year $350,213$483,564
I-19 Revenue less expensesPrior year −$12,126$214,693
Part VI · Governance 5 of 5 board members independent, 5 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
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 $698,257 across 4 lines filed
VIII-1e Government grants$318,683
VIII-1h Total contributions, gifts and grants$318,683
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)$379,574
VIII-12 Total revenue$698,257
Part IX · Statement of functional expenses $483,564 across 11 lines filed
IX-5 Pay of current officers, directors and key staff$48,800
IX-7 Other salaries and wages$134,939
IX-10 Payroll taxes$11,757
IX-11a Management fees$9,621
IX-11c Accounting fees$550
IX-12 Advertising and promotion$2,655
IX-13 Office expenses$26,714
IX-16 Occupancy$68,640
IX-17 Travel$7,335
IX-23 Insurance$26,815
IX-24 Other expenses (24a–d)$145,738
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$483,564
Part X · Balance sheet $232,039 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $10,325$12,652
X-2 Savings and temporary cash investments$204,387
X-10c Land, buildings and equipment, netStart of year $15,000$15,000
X-16 Total assetsStart of year $25,325$232,039
X-26 Total liabilitiesStart of year $7,979$0
X-32 Total net assets or fund balancesStart of year $17,346$232,039
X-33 Total liabilities and net assetsStart of year $25,325$232,039
Part XI · Reconciliation of net assets $232,039 net assets at year end
XI-1 Total revenue$698,257
XI-2 Total expenses$483,564
XI-3 Revenue less expenses$214,693
XI-4 Net assets at start of year$17,346
XI-10 Net assets at end of year$232,039

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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