Solid Rock Christian Center

Nonprofit profile at a glance

EIN
742744764
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Hallettsville, TX, USA
Phone
3617983799
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Day Care
Affiliation
Christianity

Reported finances

Revenue
$586,757
Expenses
$547,827
Assets
$401,191
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Shannon DeForest (Vice President)
  • Patrick Garmon (President)

Highest reported compensation

  • Shonta Adams-Porter (Key Employee): $43,680 total reported compensation

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

Overview

Mission

As a child development center, we nurture the total child - emotionally, physically and spiritually.

What it reported doing in 2025

The organization operates a non-denominational Christian daycare facility for children whose parents are employed or seeking employment. The usual activities of the daycare facility include story time, arts, crafts, outside recess, chapel when approved by the parents, playtime, nap time, two meals, and a snack each day, as well as transporation to and from school for the school aged children. Activities are conducted and supervised by the daycare staff. The organization does not claim to operate a school, since it does not maintain a regular faculty or use qualified teachers.

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: 84
  • Transparency & Controls: 83
  • Accountability: 69
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.8%; rating input score 92
  • Program expense ratio: 98.3%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 18th 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: 100%; rating input score 100; 64th 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: 6.6%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 0.73; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 8%; rating input score 43; 43rd percentile among comparable filings

Growth

  • Program expense growth: 7.3% per year; rating input score 100; 47th percentile among comparable filings
  • Revenue growth: 6.4% per year; rating input score 100; 45th percentile among comparable filings
  • Asset growth: 20.9% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 91.8% of revenue deployed · 98.3% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $539K in reported program spending
  • Leadership: top reported pay $44K · 9 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • 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.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • Moderate — Sustainability: Officer compensation ratio scored 43/100.