Rock County Opportunities Inc

Nonprofit profile at a glance

EIN
410911814
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Luverne, MN, USA
Phone
5072834582
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Job Training

Official website

Reported finances

Revenue
$1,573,631
Expenses
$1,487,097
Assets
$1,923,124
Liabilities
$40,041

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

People named in this filing

  • CRAIG OFTEDAHL (CHAIR)
  • CAROL MORGAN (VICE-CHAIR)
  • JEANNE BOWRON (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide habilitative services to handicapped individuals.

What it reported doing in 2025

To provide a wide range of qualifying habilitative services which promote growth, development and independence to individuals whose primary diagnosis is developmentally disabled.

Operating model

Revenue model
Earned-program. 78% of the money available for current operations came from fees and other program revenue.
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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.3%; rating input score 80
  • Program expense ratio: 84.7%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5.5%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 1.29; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 0.8% per year; rating input score 100; 17th percentile among comparable filings
  • Revenue growth: 2.6% per year; rating input score 100; 23rd percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 26th percentile among comparable filings

Details

  • Where the money goes: 80.3% of revenue deployed · 84.7% of spending went to programs
  • Governance: 9 of 9 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.