The Sunrock Foundation Corp

Nonprofit profile at a glance

EIN
934105135
IRS 990 coverage
2024–2025
Forms available
Form 990 2025
Location
Heber City, UT, USA
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Camps

Reported finances

Revenue
$365,569
Expenses
$254,659
Assets
$0
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Shad Stevens (President)
  • John Paskett (Vice President)

Highest reported compensation

  • Shad Stevens (President): $33,000 total reported compensation
  • Quinn Calder (Board Member): $1,060 total reported compensation

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

Overview

Mission

To provide meaningful outdoor experiences for groups and families through the establishment of The Sunrock High Adventure Base, which invites youth aged groups and families to participate in multi day events and experiences.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 42
  • Transparency & Controls: 100
  • Accountability: 63
  • Sustainability: 41
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 38.8%; rating input score 39
  • Program expense ratio: 55.8%; rating input score 56
  • Fundraising efficiency: $3.98 raised per $1 spent on fundraising; rating input score 17; 17th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 30.3%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 13.4%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: 110.7% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 96.5% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: Limited

Details

  • Where the money goes: 38.8% of revenue deployed · 55.8% of spending went to programs
  • Governance: 6 of 6 board members independent · 1 of 8 filing controls reported
  • Programs: Filed program service accomplishments
  • Leadership: top reported pay $33K · 6 people listed
  • Consistency: 16 of 18 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 39/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 56/100.
  • High — Financial Efficiency: Fundraising efficiency scored 17/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.