ROCK GARDEN CAMP (EIN 431599515) - Form 990 Financial Analysis & Trantor Score

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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

1940

Legal Domicile

Tax Period

2023-10-01 to 2024-09-30

ROCK GARDEN CAMP, founded in 1940, is a small nonprofit in the Housing & Shelter sector that reported $190K in total revenue in fiscal year 2023. Expenses of $174K left a modest 8% surplus.

Mission

SUMMER CAMP

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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 (2023)

Revenue Breakdown

Contributions & Grants $105,700

Program Service Revenue $60,192

Investment Income $3,183

Other Revenue $20,836

TOTAL REVENUE $189,911

Expense Breakdown

Grants Paid $2,479

Salaries & Benefits $38,912

Fundraising Expenses $0

Program Expenses $168,623

Other Expenses $132,978

TOTAL EXPENSES $174,369

Year-over-Year Comparison

	2023	2022	Change
Revenue	$189,911	$181,530	+0.0%
Expenses	$174,369	$179,022	0.0%
Net Income	$15,542	$2,508	+5.2%

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

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

$28,860

Total Directors

$28,860

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARK WILLBANKS	MANAGER	40.00	Officer Director Highest	$18,600	$0	$18,600
DEBBIE WILLBANKS	SECRETARY TREASURER	25.00	Officer Director	$10,260	$0	$10,260
JIM BELLER	TRUSTEE	0.00	Director	$0	$0	$0
MICHAEL CONNER	TRUSTEE	0.00	Director	$0	$0	$0
RANDY KOCH	TRUSTEE	0.00	Director	$0	$0	$0
AARON FIEDLER	TRUSTEE	0.00	Director	$0	$0	$0
ADAM GORDON	TRUSTEE	0.00	Director	$0	$0	$0
WILLIE HENDRICKS	CHAIRMAN	0.00	Officer Director	$0	$0	$0
WILLIAM JOINER	VICE CHAIRMAN	0.00	Officer 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	$189,911	$174,369	$493,378	$15,542
2023	$181,530	$179,022	$477,916	$2,508
2022	$313,472	$167,898	$474,808	$145,574
2021	$145,173	$145,082	$329,203	$91
2020	$101,834	$91,482	$327,907	$10,352
2019	$197,475	$140,264	$321,514	$57,211
2018	$144,246	$127,512	$260,570	$16,734

ROCK GARDEN CAMP