Strong Rock Foundation Inc

Nonprofit profile at a glance

EIN
205690130
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Locust Grove, GA, USA
Phone
6788331364
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Private Grantmaking Foundations
Affiliation
Christianity

Reported finances

Revenue
$3,730,641
Expenses
$160,000
Assets
$69,420,908
Liabilities
$14,584,681

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

Leadership & pay

8 people listed

People named in this filing

  • DANNY L ADAMS (DIRECTOR)
  • DOUGLAS R ADAMS (DIRECTOR)
  • LARRY D ADAMS (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. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To support christian education programs by holding and managing real estate and endowment assets for christian schools that follow the "christian education philosophy" as stated in article xi of the foundation's bylaws.

What it reported doing in 2025

The foundation has received the donations of land and buildings that house strong rock christian school and will maintain the building fund and endowment accounts for the school.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 36
  • Transparency & Controls: 94
  • Accountability: 57
  • Sustainability: 91
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 4.3%; rating input score 4
  • Program expense ratio: 100%; rating input score 100
  • 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: 100%; rating input score 100; 75th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 57.1%; rating input score 57; 11th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 95.7%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 433.88; rating input score 100; 100th percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 90; 90th percentile among comparable filings

Growth

  • Program expense growth: 32.9% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 23.6% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 1.5% per year; rating input score 100; 15th percentile among comparable filings

Details

  • Where the money goes: 4.3% of revenue deployed · 100% of spending went to programs
  • Governance: 4 of 7 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $160K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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 — Financial Efficiency: Mission deployment rate scored 4/100.
  • Review — Accountability: Independent voting board scored 57/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.