ROC Community Center

Nonprofit profile at a glance

EIN
844500703
IRS 990-EZ coverage
2023–2024
Forms available
Form 990-EZ 2024
Location
Cedar Rapids, IA, USA
Phone
3193100911
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$87,192
Expenses
$84,323
Assets
$10,156
Liabilities
$1,333

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

1 person listed

People named in this filing

  • Steve Wilson (Director)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Education

What it reported doing in 2024

Serves the community as an activity hub for families, seniors, youth, other civic organizations, and the general public.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 82
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.5%; rating input score 89
  • Program expense ratio: 92.5%; rating input score 93

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 3.3%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 0.12; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 14.2%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 23.2% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 23.9% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 51.2% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 89.5% of revenue deployed · 92.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $78K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Review — Sustainability: Operating margin scored 52/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.