Upon the Rock
Nonprofit profile at a glance
- EIN
- 841291898
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024, Form 990-EZ 2012
- Location
- La Veta, CO, USA
- Phone
- 7197426777
- Rating
- 70
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $336,966
- Expenses
- $403,355
- Assets
- $786,486
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- MARK D BRUNNER (PRESIDENT/TR)
Highest reported compensation
- MARK D BRUNNER (PRESIDENT/TR): $41,400 total reported compensation
- KIMBERLY A BRUNNER (SECRETARY/TR): $27,720 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide a christian camp for teaching the gospel of jesus christ
What it reported doing in 2024
Allowing individuals the opportunity and location to enrich, renew and build a stronger relationship with jesus christ
Operating model
- Revenue model
- Donor-supported. 79% of the money available for current operations came from contributions and gifts.
- 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
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 68
- Transparency & Controls: 92
- Accountability: 44
- Sustainability: 36
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 77.8%; rating input score 78
- Program expense ratio: 64.3%; rating input score 64
- Fundraising efficiency: $6.31 raised per $1 spent on fundraising; rating input score 27; 27th 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: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 66.7%; rating input score 67; 18th percentile among comparable filings
- Governance controls: 1 of 9 controls in place; rating input score 11
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -19.7%; rating input score 14; 14th percentile among comparable filings
- Total-asset coverage ratio: 1.95; rating input score 58; 58th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 17.1%; rating input score 22; 22nd percentile among comparable filings
Growth
- Program expense growth: 6.4% per year; rating input score 100; 59th percentile among comparable filings
- Revenue growth: 5.2% per year; rating input score 100; 53rd percentile among comparable filings
- Asset growth: 5.5% per year; rating input score 100; 49th percentile among comparable filings
Details
- Where the money goes: 77.8% of revenue deployed · 64.3% of spending went to programs
- Governance: 4 of 6 board members independent · 1 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $259K in reported program spending
- Leadership: top reported pay $41K · 6 people listed
- Consistency: 17 of 17 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 11 filing years from 2013 to 2024
- 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.
- High — Accountability: Governance controls: 7 of 8 not reported.
- High — Financial Efficiency: Fundraising efficiency scored 27/100.
- High — Sustainability: Operating margin scored 14/100.
- Review — Sustainability: Total-asset coverage ratio scored 58/100.
- High — Sustainability: Officer compensation ratio scored 22/100.