On the Rock Ministries
Nonprofit profile at a glance
- EIN
- 352701638
- IRS 990-EZ coverage
- 2025–2025
- Forms available
- Form 990 2021, Form 990-EZ 2025, Form 990-N 2024
- Location
- Spartanburg, SC, USA
- Phone
- 8646211370
- Rating
- 60
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $79,132
- Expenses
- $70,119
- Assets
- $16,538
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- JAMES MACPHEE (PRESIDENT)
People named in this filing
- JAMES MACPHEE (PRESIDENT)
- BRANDON GRIGG (CFO/TREASURE)
- ROBERT JACKSON (CHAIRMAN)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Share the hope of the gospel through testimony, bringing light and hope to those incarcerated by sponsoring bible education, and reaching at-risk youth through mentorship to prevent incarceration.
What it reported doing in 2025
Program services has brought sound biblical college-credit education to incarcerated individuals throughout the state of sc, helped mentor and jump-start individuals back into society after being released from prison, and mentored at-risk youth to encourage and guide them on correct pathways in life.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 44
- Transparency & Controls: 82
- Sustainability: 42
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 42.4%; rating input score 42
- Program expense ratio: 47.8%; rating input score 48
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 11.4%; rating input score 62; 62nd percentile among comparable filings
- Total-asset coverage ratio: 0.24; rating input score 20; 20th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 50% per year; rating input score 100; 96th percentile among comparable filings
- Asset growth: 50% per year; rating input score 100; 94th percentile among comparable filings
Details
- Where the money goes: 42.4% of revenue deployed · 47.8% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $34K in reported program spending
- Leadership: top reported pay $0 · 9 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 2 filed schedules
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Mission deployment rate scored 42/100.
- Moderate — Financial Efficiency: Program expense ratio scored 48/100.
- High — Sustainability: Total-asset coverage ratio scored 20/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.