The Rock Campus Outreach

Nonprofit profile at a glance

EIN
474812320
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-EZ 2019, Form 990-N 2015
Location
Lascassas, TN, USA
Phone
6156429196
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Support N.E.C.
Affiliation
Christianity

Official website

Reported finances

Revenue
$176,714
Expenses
$238,105
Assets
$99,330
Liabilities
$1,200

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

Leadership & pay

5 people listed

Executive titles in this filing

  • BROCK LILLIS (PRESIDENT & EXECUTIVE DIRECTOR)
  • REGGIE POLK (VICE PRESIDENT)

Highest reported compensation

  • BROCK LILLIS (PRESIDENT & EXECUTIVE DIRECTOR): $92,135 total reported compensation

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

Overview

Mission

Spread the gospel to college and high school students, athletes, coaches, and faculty.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 78% for direct work, and 22% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 88
  • Accountability: 79
  • Sustainability: 14
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.9%; rating input score 79
  • Program expense ratio: 58.5%; rating input score 59
  • Fundraising efficiency: $11.41 raised per $1 spent on fundraising; rating input score 41; 41st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 94.7%; rating input score 95; 57th percentile among comparable filings
  • 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -34.7%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 0.42; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 38.7%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 1.7% per year; rating input score 100; 36th percentile among comparable filings
  • Revenue growth: 7.1% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 9.2% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 78.9% of revenue deployed · 58.5% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $139K in reported program spending
  • Leadership: top reported pay $92K · 5 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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 — Financial Efficiency: Program expense ratio scored 59/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.