Civic Intelligence

Rock Rose School for Creative Learning

990 • Fiscal year 2023 • EIN 26-1696796

Jul 01, 2022 to Jun 30, 2023 • Filed on Oct 11, 2023

Organization Profilewww.rockroseschool.org

View Organization Page

2135 Gum Tree LaneFallbrook, CA 92028

(760) 451-6112

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

72nd percentile

0.03x

Higher debt load relative to assets than 72% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

73rd percentile

0.03x

Higher debt load relative to revenue than 73% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

43rd percentile

0.1%

Higher net margin than 43% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

52nd percentile

1.6%

Faster asset growth than 52% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

24th percentile

-21%

Faster revenue growth than 24% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Up

$272,010

Up $4,156 (+1.6%) from 2022

Net Assets

Up

$264,495

Up $137 (+0.1%) from 2022

Liabilities

Up

$7,515

Up $4,019 (+115%) from 2022

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin43rd percentile

Revenue

Down

$290,092

Down $74,873 (-21%) from 2022

Expenses

Down

$289,917

Down $11,148 (-3.7%) from 2022

Net Income

Down

$175

Down $63,725 (-100%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth52nd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2021: $204,390Liabilities 2021: $3,932Net Assets 2021: $200,4582021Assets 2022: $267,854Liabilities 2022: $3,496Net Assets 2022: $264,3582022Assets 2023: $272,010Liabilities 2023: $7,515Net Assets 2023: $264,4952023Assets 2024: $280,287Liabilities 2024: $6,678Net Assets 2024: $273,6092024Assets 2025: $277,248Liabilities 2025: $912Net Assets 2025: $276,3362025

Highlighted filing

2023

Assets$272,010
Liabilities$7,515
Net Assets$264,495
Open 2023 Filing

Operations Trend

Revenue Growth24th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0Revenue 2021: $268,021Expenses 2021: $204,867Net Income 2021: $63,1542021Revenue 2022: $364,965Expenses 2022: $301,065Net Income 2022: $63,9002022Revenue 2023: $290,092Expenses 2023: $289,917Net Income 2023: $1752023Revenue 2024: $370,289Expenses 2024: $361,175Net Income 2024: $9,1142024Revenue 2025: $388,527Expenses 2025: $385,979Net Income 2025: $2,5482025

Highlighted filing

2023

Revenue$290,092
Expenses$289,917
Net Income$175
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Oct 11, 2023
Return Version
2022v5.0
Gross Receipts
$299,018
Mission and Program Overview

Mission

To teach preschool and kindergarten children

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$80,647$116,508▲ $35,861
Cash and Non-Interest-Bearing Accounts$149,442$97,250▼ $52,192
Prepaid Expenses and Deferred Charges$6,589$6,419▼ $170
Accounts Receivable$-14$4,357▲ $4,371
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$267,854$272,010▲ $4,156
Other Assets Total$31,190$47,476▲ $16,286
Liabilities
Accounts Payable and Accrued Expenses$3,496$7,515▲ $4,019
Total Liabilities$3,496$7,515▲ $4,019
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$264,358$264,495▲ $137
Total Net Assets Fund Balance$264,358$264,495▲ $137
Total Liabilities and Net Assets / Fund Balance$267,854$272,010▲ $4,156

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$81,329$16,039$97,368
Equipment$35,179$26,551$61,730
Other Assets Org$5,750--
Compensation and Service Providers
Top Officer Pay78th percentile

Board Members and Trustees

NameTitle
Bethany ChafinPresident
Hilleary RallsDirector
Jacqueline DevelleDirector
Rachael SmithDirector
Judy BuffoneSecretary
Tina Langham-smithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$17,791
Program Service Revenue
$267,173
Investment Income
$0
Other Revenue
$5,128
All Other Contributions
$13,150
Change in Net Assets
$175
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$173,523
Other Expenses$116,394
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$158,074--$158,074
Occupancy$48,735--$48,735
Depreciation Depletion$14,408--$14,408
Payroll Taxes$12,561--$12,561
Office Expenses-$5,546-$5,546
Insurance$1,113$3,669-$4,782
Other Employee Benefits$2,888--$2,888
All Other Expenses-$1,529-$1,529
Other Expenses$954--$954
Fees for Services Accounting-$800-$800
Advertising-$255-$255
Total Functional Expenses$278,118$11,799$0$289,917
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$14,054
Gaming Direct Expenses$8,926
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
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

“Tina Langham-Smith and Rachael Smith are mother and daughter.”

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

“Form 990 is distributed to all board members for review before being filed.”

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

“All employees and Board members disclose any conflict of interest by completing the Conflict of Interest form at the beginning of the year and updating it when necessary throughout the year.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Rock Rose School for Creative Learning
EIN
26-1696796
Phone
7604516112
Address
2135 GUM TREE LANE, FALLBROOK, CA 92028

Signing Officer

Name
Tina Langham-smith
Title
Treasurer
Signed
2023-10-11
Discuss with paid preparer
Yes

Organization Details

Formed
2007
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
5
Employees
9

Preparer

Firm
Reed Financial Services
Address
424 S MAIN AVE, FALLBROOK, CA 92028
Preparer
Susan J Reed EA
Phone
7607231375
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt18570
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt225440
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt33000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt45750
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ADA Bath
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Cedar Fencing
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Minor Use Permit
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3Reep
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Tina Langham-Smith and Rachael Smith are mother and daughter.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is distributed to all board members for review before being filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All employees and Board members disclose any conflict of interest by completing the Conflict of Interest form at the beginning of the year and updating it when necessary throughout the year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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ReturnHeader/BuildTS02023-04-26 12:10:37Z

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$272,010
Liabilities
$7,515
Net assets
$264,495
Revenue
$290,092
Expenses
$289,917
Net income
$175
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.77$0.01$2.76$3.89$3.86$0.03
2024Detailed filing. Detailed filing data is available for this year.$2.80$0.07$2.74$3.70$3.61$0.09
2023Detailed filing. Detailed filing data is available for this year.$2.72$0.08$2.64$2.90$2.90$0.00
2022Detailed filing. Detailed filing data is available for this year.$2.68$0.03$2.64$3.65$3.01$0.64
2021Detailed filing. Detailed filing data is available for this year.$2.04$0.04$2.00$2.68$2.05$0.63