ROCKS BUILD AMERICA FOUNDATION

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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

1998

Legal Domicile

Principal Officer

MICHELE STANLEY

Phone

7035258788

Tax Period

2024-01-01 to 2024-12-31

ROCKS BUILD AMERICA FOUNDATION, founded in 1998, is a small nonprofit in the Science & Technology sector that reported $254K in total revenue in fiscal year 2024. The organization ran a surplus of $221K, a strong 87% operating margin.

Mission

RBAF'S PURPOSE IS TO PROMOTE KNOWLEDGE OF, AND PUBLIC INTEREST IN, THE AGGREGATES AND PULVERIZED MINERAL INDUSTRIES AND THEIR HISTORY IN THE DEVELOPMENT AND USE OF MINERALS BY HUMAN KIND; TO CONDUCT AND SPONSOR RESEARCH TO ENLARGE KNOWLEDGE OF GEOLOGY, MINERAL TECHNOLOGY, AND FORMATIVE EARTH PROCESSES, AND TO PROMOTE PUBLIC KNOWLEDGE OF THESE FIELDS; TO CONDUCT ACTIVITIES, INCLUDING THE DEVELOPMENT AND DISTRIBUTION OF EDUCATIONAL AND SCIENTIFIC PUBLICATIONS AND VIDEO, AUDIO, AND OTHER ELECTRONIC RECORDINGS, TO EDUCATE THE PUBLIC ABOUT QUARRYING, MINING, AND THE USES OF AGGREGATES AND PULVERIZED MINERALS; TO PROMOTE INTEREST IN CAREERS IN THE AGGREGATE AND PULVERIZED MINERAL INDUSTRIES; AND TO PROVIDE GRANTS, SCHOLARSHIPS, AND OTHER FUNDING CONSISTENT WITH THE PURPOSES OF THE FOUNDATION.

Program Service Accomplishments

Program 1

Expenses: $33,195

EDUCATIONAL PROJECTS: THE ENDOWMENT IS BEING USED TO EDUCATE AND SUPPORT THE STARTUP OF A STUDENT CHAPTER AND SPONSOR STUDENT DESIGN COMPETITION THROUGH THE SOCIETY FOR MINING, METALLURGY &...

EDUCATIONAL PROJECTS: THE ENDOWMENT IS BEING USED TO EDUCATE AND SUPPORT THE STARTUP OF A STUDENT CHAPTER AND SPONSOR STUDENT DESIGN COMPETITION THROUGH THE SOCIETY FOR MINING, METALLURGY & EXPLORATION.

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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 $250,000

Program Service Revenue $0

Investment Income $4,249

Other Revenue $0

TOTAL REVENUE $254,249

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $33,195

Other Expenses $33,195

TOTAL EXPENSES $33,195

Year-over-Year Comparison

	2024	2023	Change
Revenue	$254,249	N/A	N/A
Expenses	$33,195	N/A	N/A
Net Income	$221,054	$0	N/A

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

$1,003,129

Total Directors

Key Employees

$376,907

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARK S TOWE	CHAIRMAN	1.00	Officer Director	$0	$0	$0
LEONARDO SUZIO	SECRETARY	1.00	Officer Director	$0	$0	$0
C HOWARD NYE	TREASURER	1.00	Officer Director	$0	$0	$0
MARK HELM	BOARD MEMBER	1.00	Director	$0	$0	$0
MICHAEL W JOHNSON	PRES. & CEO (UNTIL 10/2024)	1.00	Officer	$0	$58,751	$628,500
MICHELE STANLEY EVP CAO	INT. PRES. & CEO (FROM 10/2024)	1.00	Officer	$0	$59,384	$374,629
CHARLES FUQUA	VP OF COMMUNICATIONS	1.00	Key Emp	$0	$63,345	$376,907

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	$254,249	$33,195	$324,294	$221,054