ROCKCASTLE KARST CONSERVANCY INC

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2004

Legal Domicile

Principal Officer

Patrick Gibson

Phone

5133782209

Tax Period

2024-01-01 to 2024-12-31

ROCKCASTLE KARST CONSERVANCY INC, founded in 2004, is a micro nonprofit in the Environment sector that reported $54K in total revenue in fiscal year 2024. Revenue grew 11% year-over-year, indicating healthy expansion. The organization ran a surplus of $11K, a strong 21% operating margin.

Mission

To purchase, lease, or otherwise manage caves and karst for conservation of watersheds, biology, environmental protection, scientific research, and exploration. To preserve the historic value and property of the Great Saltpetre Cave which is listed on the National Register of Historic Places recognized July 2013 Dept of Interior, register #13000535

Program Service Accomplishments

Program 1

Expenses: $41,183 Revenue: $46,374

Management and upkeep of Great Saltpetre Cave Preserve (GSP) in Rockcastle County, KY. Provide public access to property and cave via hosting educational tours for schools, youth groups, and other...

Management and upkeep of Great Saltpetre Cave Preserve (GSP) in Rockcastle County, KY. Provide public access to property and cave via hosting educational tours for schools, youth groups, and other nonprofit organizations. Host annual Open House event for general public for cave tours. Host annual Karst-O-Rama (KOR) festival for experienced cavers. Educate visitors about the history and prehistory of GSP Cave listed on the National Register. Sponsor guest and miscellaneous groups to experience the cave. All hosting and maintenance supported by volunteers.

Program 2

Expenses: $74 Revenue: $2,564

Acquire new cave entrances. Environmental protection through preservation of karst, watersheds, and cave entrances. Raise public awareness of importance of clean water and biodiversity, both in and out of the cave using brochures, newsletters, and direct communication to existing membership. Recruit others to become members of RKC.

Program 3

Expenses: $0 Revenue: $0

Attend special events to broadcast the mission of RKC to cave land owners and general public. Raise funds by donation requests for land acquistion using display booth at festivals and gatherings...

Attend special events to broadcast the mission of RKC to cave land owners and general public. Raise funds by donation requests for land acquistion using display booth at festivals and gatherings. Recruit general public to become members of RKC.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $5,901

Program Service Revenue $43,329

Investment Income $1,297

Other Revenue $3,327

TOTAL REVENUE $53,854

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $41,257

Other Expenses $42,389

TOTAL EXPENSES $42,389

Year-over-Year Comparison

	2024	2023	Change
Revenue	$53,854	$48,407	+0.1%
Expenses	$42,389	$38,262	+0.1%
Net Income	$11,465	$10,145	+0.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Patrick Gibson	Chair	3	Officer Director	$0	$0	$0
Mary Gratsch	Vice-Chair	1	Officer Director	$0	$0	$0
Janice Gott	Secretary	1	Officer Director	$0	$0	$0
Werner Jud	Treasurer	8	Officer Director	$0	$0	$0
Gary O'Dell	no title	0.5	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$53,854	$42,389	$591,367	$11,465
2023	$48,407	$38,262	$584,469	$10,145
2022	$50,315	$37,774	$579,499	$12,541
2021	$32,380	$42,586	$505,107	$-10,206
2020	$21,454	$15,381	$524,714	$6,073