Civic Intelligence

Rolling Rock Club

EIN 25-0763060 • 501(c)7 • Ligonier, PA

View Organization Page

Profile

To promote social interaction & recreation for the benefit of its members.

PO Box 747Ligonier, PA 15658

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

7th percentile

0.09x

Higher debt load relative to assets than 7% of similar nonprofits.

501(c)7 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

6th percentile

0.18x

Higher debt load relative to revenue than 6% of similar nonprofits.

501(c)7 • $25M-$50M nonprofits • Source year 2024

Net Margin

71st percentile

12%

Higher net margin than 71% of similar nonprofits.

501(c)7 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

67th percentile

8.7%

Faster asset growth than 67% of similar nonprofits.

501(c)7 • $25M-$50M nonprofits • Annualized from 2022 to 2024

Revenue Growth

78th percentile

16%

Faster revenue growth than 78% of similar nonprofits.

501(c)7 • $25M-$50M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets7th percentile

Assets

Up

$46,905,460

Up $7,210,195 (+18%) from 2022

Liabilities

Up

$4,210,737

Up $804,457 (+24%) from 2022

Net Assets

Up

$42,694,723

Up $6,405,738 (+18%) from 2022

Operations
Liabilities / Revenue6th percentileNet Margin71st percentile

Revenue

Up

$23,934,492

Up $6,181,357 (+35%) from 2022

Expenses

Up

$21,088,782

Up $3,712,509 (+21%) from 2022

Net Income

Up

$2,845,710

Up $2,468,848 (+655%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth67th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2010: $24,520,378Liabilities 2010: $3,463,381Net Assets 2010: $21,056,9972010Assets 2011: $25,913,106Liabilities 2011: $4,877,289Net Assets 2011: $21,035,8172011Assets 2012: $27,559,145Liabilities 2012: $5,843,532Net Assets 2012: $21,715,6132012Assets 2013: $29,812,605Liabilities 2013: $3,114,691Net Assets 2013: $26,697,9142013Assets 2014: $31,438,641Liabilities 2014: $4,975,801Net Assets 2014: $26,462,8402014Assets 2015: $31,738,124Liabilities 2015: $4,163,394Net Assets 2015: $27,574,7302015Assets 2016: $32,427,171Liabilities 2016: $3,901,323Net Assets 2016: $28,525,8482016Assets 2018: $31,936,148Liabilities 2018: $2,485,014Net Assets 2018: $29,451,1342018Assets 2019: $35,001,852Liabilities 2019: $2,465,633Net Assets 2019: $32,536,2192019Assets 2020: $35,986,452Liabilities 2020: $2,082,318Net Assets 2020: $33,904,1342020Assets 2022: $39,695,265Liabilities 2022: $3,406,280Net Assets 2022: $36,288,9852022Assets 2024: $46,905,460Liabilities 2024: $4,210,737Net Assets 2024: $42,694,7232024

Highlighted filing

2024

Assets$46,905,460
Liabilities$4,210,737
Net Assets$42,694,723
Open 2024 Filing

Operations Trend

Revenue Growth78th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30M$20M$10M$0-$10MExpenses 2010: $10,883,1162010Expenses 2011: $11,617,3882011Expenses 2012: $12,788,0202012Revenue 2013: $14,236,418Expenses 2013: $13,381,707Net Income 2013: $854,7112013Revenue 2014: $14,138,758Expenses 2014: $12,967,198Net Income 2014: $1,171,5602014Revenue 2015: $14,041,611Expenses 2015: $13,233,539Net Income 2015: $808,0722015Revenue 2016: $14,519,376Expenses 2016: $14,734,110Net Income 2016: -$214,7342016Revenue 2018: $15,203,930Expenses 2018: $15,047,156Net Income 2018: $156,7742018Revenue 2019: $18,560,078Expenses 2019: $14,875,077Net Income 2019: $3,685,0012019Revenue 2020: $14,146,220Expenses 2020: $13,828,446Net Income 2020: $317,7742020Revenue 2022: $17,753,135Expenses 2022: $17,376,273Net Income 2022: $376,8622022Revenue 2024: $23,934,492Expenses 2024: $21,088,782Net Income 2024: $2,845,7102024

Highlighted filing

2024

Revenue$23,934,492
Expenses$21,088,782
Net Income$2,845,710
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$46,905,460
Liabilities
$4,210,737
Net assets
$42,694,723
Revenue
$23,934,492
Expenses
$21,088,782
Net income
$2,845,710
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$46.9$4.21$42.7$23.9$21.1$2.85
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$39.7$3.41$36.3$17.8$17.4$0.38
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$36.0$2.08$33.9$14.1$13.8$0.32
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$35.0$2.47$32.5$18.6$14.9$3.69
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.9$2.49$29.5$15.2$15.0$0.16
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$32.4$3.90$28.5$14.5$14.7$0.21
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$31.7$4.16$27.6$14.0$13.2$0.81
2014Detailed filing. Detailed filing data is available for this year.$31.4$4.98$26.5$14.1$13.0$1.17
2013Detailed filing. Detailed filing data is available for this year.$29.8$3.11$26.7$14.2$13.4$0.85
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.6$5.84$21.7$12.8
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.9$4.88$21.0$11.6
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.5$3.46$21.1$10.9
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 21, 2025
Return Version
2024v5.2
Gross Receipts
$25,878,595
Mission and Program Overview

Mission

To promote social interaction & recreation for the benefit of its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$19,913,633$19,375,376▼ $538,257
Investments Other Securities$10,791,700$13,855,940▲ $3,064,240
Savings and Temporary Cash Investments$6,263,580$8,691,952▲ $2,428,372
Accounts Receivable$2,161,296$2,402,185▲ $240,889
Inventories for Sale or Use$1,700,934$1,683,184▼ $17,750
Prepaid Expenses and Deferred Charges$290,104$450,625▲ $160,521
Cash and Non-Interest-Bearing Accounts$29,292$135,389▲ $106,097
Total Assets$41,413,134$46,905,460▲ $5,492,326
Other Assets Total$262,595$310,809▲ $48,214
Liabilities
Other Liabilities$1,962,986$2,362,244▲ $399,258
Accounts Payable and Accrued Expenses$1,267,211$1,522,097▲ $254,886
Deferred Revenue$150,661$326,396▲ $175,735
Total Liabilities$3,380,858$4,210,737▲ $829,879
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$38,032,276$42,694,723▲ $4,662,447
Total Net Assets Fund Balance$38,032,276$42,694,723▲ $4,662,447
Total Liabilities and Net Assets / Fund Balance$41,413,134$46,905,460▲ $5,492,326

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$10,934,367$21,131,532$32,065,899
Other Land Buildings$2,081,986$9,768,278$11,850,264
Equipment$1,922,430$8,313,487$10,235,917
Land$4,436,593-$4,436,593
Other Securities$13,855,940--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert a Fasce JrCOO/secretary/treasurerFT$387,585$122,135$509,720
Nicholas MilkieChief Financial OfficerFT$189,028$65,979$255,007
Ian HoffmanGolf Course SuperintendantFT$167,149$62,370$229,519
Stephen WitcoskiDirector, Sports & RecreatFT$141,042$6,825$147,867
Christopher SmithExecutive ChefFT$129,402$6,408$135,810
Sean FyockFacilities EngineerFT$96,330$20,379$116,709

Board Members and Trustees

NameTitle
George F EichleayPresident
Amy IoleBoard Member
Armour N MellonBoard Member
Ben a GuillBoard Member
Catharine Mellon CatheyBoard Member
Christopher M TurnerBoard Member
Clifford R Rowe JrBoard Member
Constance Elizabeth M KappBoard Member
Douglas L SissonBoard Member
Eric P WidingBoard Member
Gretchen R HaggertyBoard Member
Hans J SakBoard Member
J Christopher DonahueBoard Member
James Edward LyonsBoard Member
Joel Frederick EtchenBoard Member
John P SurmaBoard Member
Joseph C WaltonBoard Member
Laura S FisherBoard Member
Marc B RobertshawBoard Member
Nicole FrazierBoard Member
Peter F MathiesonBoard Member
Richard P MorfordBoard Member
Richard a MellonBoard Member
Russell C Swank IiiBoard Member
W Russell G Byers JrBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Mtg-miller-thomas-gyekis INCConstruction Management & Building Servi3341 STAFORD STREET, Pittsburgh, PA 15204-1441$300,781
Thomas Smoked Meat LLCGame Processing305 FERNWOOD DRIVE, Johnstown, PA 15905$185,791
Graham Masonry INCConstruction Services113 SOUTH ST CLAIR STREET, Ligonier, PA 15658$152,220
Cintas CorporationFloral Services1162 GARDEN STREET, Greensburg, PA 15601$111,843
-Linen ServicesPO BOX 630910, Cincinnati, OH 45263-0910$111,514
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$21,165,906
Investment Income
$253,956
Other Revenue
$2,514,630
Change in Net Assets
$2,845,710

Audited Revenue Reconciliation

Revenue per Audited Statements
$23,933,457
Revenue Not Reported on Financial Statements
$1,035
Revenue Not Reported on Form 990
$3,796,105
Other Revenue Adjustments
$1,035
Total Revenue per Audited Statements
$27,729,562
Total Revenue per Form 990
$23,934,492
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$12,159,229
Other Expenses$8,914,588
Grants and Similar Amounts Paid$14,965
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$9,418,106
Depreciation Depletion---$2,037,211
Other Employee Benefits---$1,253,174
Office Expenses---$1,067,194
Occupancy---$885,644
All Other Expenses---$787,356
Payroll Taxes---$786,246
Other Expenses---$570,815
Current Officers, Directors, Trustees, and Key Employees---$509,719
Insurance---$436,639
Pension Plan Contributions---$191,984
Information Technology---$145,887
Fees for Services Other---$82,600
Fees for Services Management---$73,205
Grants to Domestic Orgs---$14,965
Fees for Services Legal---$13,340
Interest---$7,721
Total Functional Expenses$0$0$0$21,088,782

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$23,067,115
Total Expenses per Form 990$21,088,782
Expenses per Audited Statements$21,087,747
Expenses Not Reported on Form 990$1,979,368
Expenses Not Reported on Financial Statements$1,035
Other Expense Adjustments$1,035
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Income Taxes$2,040,614
Golf Cart Lease$319,705
Deferred Compensation$1,925
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Catherine cathey and elizabeth kapp are sisters. Armour mellon and richard a mellon are brothers. Catherine cathey, elizabeth kapp, armour mellon, richard mellon, and russell byers are all cousins.”

Form 990, Part VI, Section A, Line 6

“THE CLUB HAS MEMBERS”

Form 990, Part VI, Section A, Line 7A

“The club members elect the officers and board members”

Form 990, Part VI, Section B, Line 11B

“The form 990 is reviewed and approved by the chairman of the finance committee.”

Form 990, Part VI, Section B, Line 12C

“Club policy is not to do business with any members, without board approval. Furthermore board members are asked at the annual board meeting to disclose any conflict of interest activities in writing on an annual basis.”

Form 990, Part VI, Section B, Line 15

“The executive committee approves compensation for the chief operating officer. The chief operating officer approves compensation for the rest of the employees.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Rolling Rock Club
EIN
25-0763060
Phone
7242389501
Address
PO BOX 747, LIGONIER, PA 15658

Signing Officer

Name
Robert a Fasce Jr
Title
Chief Operating Officer
Phone
7242389501
Signed
2025-10-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert a Fasce Jr
Formed
1917
Legal Domicile
Pa
Voting Board Members
25
Independent Board Members
25
Employees
265
Volunteers
25

Preparer

Firm
Pbmares Llp
Address
4114 LEGATO ROAD 5TH FLOOR, FAIRFAX, VA 22033
Preparer
Edward T Yoder CPA
Phone
7035915200
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Tax exempt interest 172,122. Bad debt -35,265.”

Form 990 Part XII Line 2C

“The finance committee selects the audit firm and oversees the annual audit. This process has not changed since the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The club is exempt from federal income taxes on members' transactions and other activities related directly to its nonprofit purposes under section 501(c)(7) of the internal revenue code. Federal income taxes are calculated on unrelated business income. Fasb asc 740,income taxes, prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken on a tax return. The club's management has evaluated the impact of this guidance to its financial statements. Management has evaluated and accounted for the significant change in federal tax rates as reflected in the statements of financial position and activities. The club's income tax returns are subject to examination by taxing authorities, generally for a period of three years from the date they were filed. The club's policy is to classify income tax related interest and penalties in interest expense and other expenses, respectively.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold 1,944,103. Municipal interest 172,122.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Contributions - trap and skeet 1,035.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold 1,944,103. Bad debt expense 35,265.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Contributions - trap and skeet 1,035.”

Raw XML AppendixShowing 400 of 695 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/Form990PartVIISectionAGrp/PersonNm2CATHARINE MELLON CATHEY
IRS990/Form990PartVIISectionAGrp/PersonNm3J CHRISTOPHER DONAHUE
IRS990/Form990PartVIISectionAGrp/PersonNm4JOEL FREDERICK ETCHEN
IRS990/Form990PartVIISectionAGrp/PersonNm5LAURA S FISHER
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IRS990/Form990PartVIISectionAGrp/PersonNm8GRETCHEN R HAGGERTY
IRS990/Form990PartVIISectionAGrp/PersonNm9AMY IOLE
IRS990/Form990PartVIISectionAGrp/PersonNm10CONSTANCE ELIZABETH M KAPP
IRS990/Form990PartVIISectionAGrp/PersonNm11JAMES EDWARD LYONS
IRS990/Form990PartVIISectionAGrp/PersonNm12PETER F MATHIESON
IRS990/Form990PartVIISectionAGrp/PersonNm13ARMOUR N MELLON
IRS990/Form990PartVIISectionAGrp/PersonNm14RICHARD A MELLON
IRS990/Form990PartVIISectionAGrp/PersonNm15RICHARD P MORFORD
IRS990/Form990PartVIISectionAGrp/PersonNm16MARC B ROBERTSHAW
IRS990/Form990PartVIISectionAGrp/PersonNm17CLIFFORD R ROWE JR
IRS990/Form990PartVIISectionAGrp/PersonNm18HANS J SAK
IRS990/Form990PartVIISectionAGrp/PersonNm19DOUGLAS L SISSON
IRS990/Form990PartVIISectionAGrp/PersonNm20JOHN P SURMA
IRS990/Form990PartVIISectionAGrp/PersonNm21RUSSELL C SWANK III
IRS990/Form990PartVIISectionAGrp/PersonNm22CHRISTOPHER M TURNER
IRS990/Form990PartVIISectionAGrp/PersonNm23JOSEPH C WALTON
IRS990/Form990PartVIISectionAGrp/PersonNm24ERIC P WIDING
IRS990/Form990PartVIISectionAGrp/PersonNm25ROBERT A FASCE JR
IRS990/Form990PartVIISectionAGrp/PersonNm26NICHOLAS MILKIE
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IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt21BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt22BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt23BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt24BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt25COO/SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt26CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt27GOLF COURSE SUPERINTENDANT
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR, SPORTS & RECREAT
IRS990/Form990PartVIISectionAGrp/TitleTxt29EXECUTIVE CHEF
IRS990/Form990PartVIISectionAGrp/TitleTxt30FACILITIES ENGINEER
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