Rock Run Recreation Inc

Nonprofit profile at a glance

EIN
201623406
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-EZ 2013
Location
Patton, PA, USA
Phone
8146746026
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Parks and Playgrounds

Reported finances

Revenue
$1,307,355
Expenses
$1,241,765
Assets
$897,941
Liabilities
$0

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

Leadership & pay

16 people listed

Highest reported compensation

  • MIKE KUTRUFF (PARK MANAGER): $45,375 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide an venue for outdoor enthusiasts and their families.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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: 83
  • Transparency & Controls: 90
  • Accountability: 61
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.5%; rating input score 92
  • Program expense ratio: 96.4%; rating input score 96
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 86.7%; rating input score 87; 21st percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 0.72; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 3.7%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 38.3% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 11.7% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 8.3% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 91.5% of revenue deployed · 96.4% of spending went to programs
  • Governance: 13 of 15 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $45K · 16 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2020 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 — Accountability: Governance controls: 5 of 7 not reported.
  • Review — Sustainability: Operating margin scored 50/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.