Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
EIN 35-1831414 • 501(c)4 • Rochester, IN
Profile
SEE BELOW
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
Liabilities / Revenue
94th percentile
Higher debt load relative to revenue than 94% of similar nonprofits.
Net Margin
66th percentile
Higher net margin than 66% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Revenue Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Assets
Up$17,269,797
Up $11,168,667 (+183%) from 2023
Liabilities
Up$16,905,859
Up $10,804,729 (+177%) from 2023
Net Assets
Up$363,938
Up $363,938 from 2023
Revenue
Up$1,785,256
Up $1,785,256 from 2023
Expenses
Up$1,421,318
Up $1,421,318 from 2023
Net Income
Up$363,938
Up $363,938 from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
SEE BELOW
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $0 | $14,034,741 | ▲ $14,034,741 |
| Savings and Temporary Cash Investments | $6,101,130 | $3,127,704 | ▼ $2,973,426 |
| Intangible Assets | - | $107,352 | - |
| Total Assets | $6,101,130 | $17,269,797 | ▲ $11,168,667 |
| Liabilities | |||
| Tax Exempt Bond Liabilities | $5,905,000 | $16,260,000 | ▲ $10,355,000 |
| Other Liabilities | $196,130 | $645,859 | ▲ $449,729 |
| Total Liabilities | $6,101,130 | $16,905,859 | ▲ $10,804,729 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | - | $363,938 | - |
| Total Net Assets Fund Balance | $0 | $363,938 | ▲ $363,938 |
| Total Liabilities and Net Assets / Fund Balance | $6,101,130 | $17,269,797 | ▲ $11,168,667 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $13,885,041 | $293,082 | $14,178,123 |
| Other Land Buildings | $149,700 | $318,112 | $467,812 |
| Name | Title |
|---|---|
| William Frounfelter | President |
| Ben Daulton | Vice President |
| Steve Schaller | Secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,421,318 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Interest | $796,389 | - | - | $796,389 |
| Depreciation Depletion | $621,929 | - | - | $621,929 |
| Other Expenses | $3,000 | - | - | $3,000 |
| Total Functional Expenses | $1,421,318 | $0 | $0 | $1,421,318 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Interest Payable | $296,419 |
| Bond Premium 2023 | $178,573 |
| Bond Premium 2018 | $170,867 |
| Bond | Total Proceeds | Spent | Retired | Issuance Costs |
|---|---|---|---|---|
| A | $6,101,130 | - | - | - |
| B | - | - | - | - |
“REVIEWED BY OFFICER”
“AVAILABLE UPON REQUEST.”
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/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | SEE BELOW |
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| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5742232159 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 690 ZEBRA LANE PO BOX 108 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ROCHESTER |
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| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 46975 |
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| IRS990/CYOtherExpensesAmt | 0 | 1421318 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1641000 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 363938 |
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| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1785256 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 621929 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 621929 |
| IRS990/Desc | 0 | THE ORGANIZATION PROVIDES THE FACILITIES FOR THE ROCHESER COMMUNITY SCHOOL DISTRICT |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
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| IRS990/ExpenseAmt | 0 | 1421318 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
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| IRS990/ForeignOfficeInd | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.00 |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | WILLIAM FROUNFELTER |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1991 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1785256 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 107352 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 796389 |
| IRS990/InterestGrp/TotalAmt | 0 | 796389 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 144256 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 144256 |
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| IRS990/InvestTaxExemptBondsInd | 0 | 0 |
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| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 14645935 |
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| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | SEE BELOW |
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| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 363938 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OnBehalfOfIssuerInd | 0 | 0 |
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| IRS990/Organization501cInd | 0 | X |
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| IRS990/OtherExpensesGrp/Desc | 0 | ADMIN FEES |
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| IRS990/OtherExpensesGrp/TotalAmt | 0 | 3000 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 196130 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 645859 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | WILLIAM FROUNTELTER |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1641000 |
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| IRS990/RevenueAmt | 0 | 1641000 |
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| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 3127704 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
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| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 14178123 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 149700 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 318112 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 467812 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 178573 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 170867 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 296419 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | BOND PREMIUM 2023 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | BOND PREMIUM 2018 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | INTEREST PAYABLE |
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| IRS990ScheduleD/TotalLiabilityAmt | 0 | 645859 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd | 1 | B |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd | 1 | 0 |
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| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd | 1 | 0 |
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| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt | 0 | 2023-11-30 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt | 1 | 2018-03-15 |
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| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd | 1 | B |
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| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt | 0 | 5905000 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt | 1 | 11530000 |
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| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt | 1 | 2018 BOND |
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| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc | 0 | SEE PART VI |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc | 1 | SEE PART VI |
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| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd | 1 | B |
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| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd | 1 | 0 |
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| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd | 1 | B |
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| IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt | 0 | 6101130 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | REVIEWED BY OFFICER |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION C, LINE 19 |
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| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
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| IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt | 0 | 16260000 |
| IRS990/TaxExemptBondsInd | 0 | 1 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 6101130 |
| IRS990/TotalAssetsEOYAmt | 0 | 17269797 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 6101130 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 17269797 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
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| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1421318 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1421318 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 6101130 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 16905859 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 6101130 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 16905859 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 363938 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1421318 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1641000 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 1785256 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1785256 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 6101130 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 17269797 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 690 ZEBRA LANE PO BOX 108 |
| IRS990/USAddress/CityNm | 0 | ROCHESTER |
| IRS990/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/USAddress/ZIPCd | 0 | 46975 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 3 |
| IRS990/VotingMembersIndependentCnt | 0 | 3 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | WILLIAM FROUNTELTER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5742232159 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ROCHESTER COMMUNITY SCH BLDG CORP |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ROCH |
| ReturnHeader/Filer/EIN | 0 | 351831414 |
| ReturnHeader/Filer/PhoneNum | 0 | 5742232159 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 690 ZEBRA LANE PO BOX 108 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ROCHESTER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 46975 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 205428534 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | PATRICK SANDERS & COMPANY PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 6986 DONNELLY DRIVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BROWNSBURG |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 46112 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3178583559 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | PATRICK SANDERS |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T12:26:36-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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