ROCKY BOTTOM CAMP OF THE BLIND (EIN 570728950) - 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

1982

Legal Domicile

Principal Officer

THOM SPITTLE

Phone

8032543777

Tax Period

2024-01-01 to 2024-12-31

ROCKY BOTTOM CAMP OF THE BLIND, founded in 1982, is a micro nonprofit in the Recreation & Sports sector that reported $55K in total revenue in fiscal year 2024. Revenue decreased 16% compared to the prior year. Expenses of $66K exceeded revenue, resulting in a 21% operating deficit.

Mission

TO PROVIDE CAMPING SERVICES TO THE BLIND OF SOUTH CAROLINA

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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 $43,603

Program Service Revenue $0

Investment Income $230

Other Revenue $11,030

TOTAL REVENUE $54,863

Expense Breakdown

Grants Paid $0

Salaries & Benefits $8,612

Fundraising Expenses $0

Program Expenses $61,726

Other Expenses $57,542

TOTAL EXPENSES $66,154

Year-over-Year Comparison

	2024	2023	Change
Revenue	$54,863	$65,638	-0.2%
Expenses	$66,154	$95,579	-0.3%
Net Income	$-11,291	$-29,941	-0.6%

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

N/A

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	Role	Reportable Comp	Other Comp	Total
THOM SPITTLE	CHAIRMAN	Officer Director	$0	$0	$0
HAROLD ANDERSON	VICE CHAIRMAN	Officer Director	$0	$0	$0
SHANNON COOK	SECRETARY	Officer Director	$0	$0	$0
ROGER WEBB	TREASURER	Officer Director	$0	$0	$0
MARTY MCKENZIE	BOARD MEMBER	Director	$0	$0	$0
LENORA ROBERTSON	BOARD MEMBER	Director	$0	$0	$0
DR THOMAS O BOWEN	BOARD MEMBER	Director	$0	$0	$0
DEBRA CANTY	BOARD MEMBER	Director	$0	$0	$0
DAVID HOUCK	BOARD MEMBER	Director	$0	$0	$0
ED BIBLE	BOARD MEMBER	Director	$0	$0	$0
GERALD MCMURRAY	BOARD MEMBER	Director	$0	$0	$0
JANNICE SMITH	BOARD MEMBER	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	$54,863	$66,154	$214,097	$-11,291
2023	$65,638	$95,579	$224,677	$-29,941
2022	$51,573	$106,161	$257,873	$-54,588
2021	$144,310	$115,203	$313,690	$29,107
2020	$97,666	$84,977	$283,368	$12,689
2019	$80,478	$99,317	$271,990	$-18,839
2018	$101,079	$128,665	$287,718	$-27,586

ROCKY BOTTOM CAMP OF THE BLIND