Rock Lake Cafe

Nonprofit profile at a glance

EIN
450456877
IRS 990-EZ coverage
2010–2015
Forms available
Form 990-EZ 2015
Location
Rocklake, ND, USA
Rating
93
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services N.E.C.

Reported finances

Revenue
$131,945
Expenses
$122,654
Assets
$48,881
Liabilities
$2,648

Source: IRS Form 990-EZ. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • JIMMY CARTER (President)

People named in this filing

  • JIMMY CARTER (President)
  • CARL SWANSON (Secretary-Treas)
  • CHAD ANDERSON (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 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Rock lake cafe was organized to own and operate a community cafe in a rural community with an aging and declining population which consists of fewer than 200 residents. The cafe prepares the meals for the local meals on wheels program, which provides meals to elderly and shut-in community residents three days per week. The cafe also prepares and serves the meals for banquets and other functions held throughout the year by various local civic organzations. The local senior citizens group and various other local service organizations which are active within the community are able to make use of a meeting room located in the cafe building on a regular basis for a variety of functions.

What it reported doing in 2015

The organization operates and maintains a community cafe as a service to a rural community with an aging and declining population. In addition to providing the ordinary day-to-day services of a cafe to the general public, meals were provided three days per week to approximately 10 - 15 senior citizens and shut-in individuals. Meals were also prepared for special events for members of the community, such as the annual junior/senior banquet for the local high school, the annual meeting of the local ambulance service, and informational meetings for farmers which are sponsored by various agribusinesses. At these events, meals were prepared for groups ranging in size from 30 to 150 people.

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. Program spending has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 96
  • Transparency & Controls: 100
  • Sustainability: 49
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93%; rating input score 93
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 7%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 0.4; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 65; 65th percentile among comparable filings

Growth

  • Program expense growth: -0.6% per year; rating input score 0; 32nd percentile among comparable filings
  • Revenue growth: 2.6% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: 10.1% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 93% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $123K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2010 to 2015
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Operating margin scored 56/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.