Civic Intelligence

Solid Rock Inc.

990 • Fiscal year 2020 • EIN 45-3672502

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 27, 2022

559 Cr 570 AEastland, TX 76448

(254) 647-3211

Siviq Scores

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

Liabilities / Assets

69th percentile

0.27x

Higher debt load relative to assets than 69% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

90th percentile

1.79x

Higher debt load relative to revenue than 90% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

70th percentile

18%

Higher net margin than 70% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

8th percentile

-12%

Faster asset growth than 8% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

16th percentile

-29%

Faster revenue growth than 16% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$4,583,882

Down $598,464 (-12%) from 2019

Net Assets

Down

$3,332,898

Down $180,935 (-5.1%) from 2019

Liabilities

Down

$1,250,984

Down $417,529 (-25%) from 2019

Revenue

Down

$699,971

Down $292,472 (-29%) from 2019

Expenses

Down

$575,777

Down $287,097 (-33%) from 2019

Net Income

Down

$124,194

Down $5,375 (-4.1%) from 2019

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2012: $5,155,775Liabilities 2012: $3,399,783Net Assets 2012: $1,755,9922012Assets 2013: $5,127,105Liabilities 2013: $3,313,978Net Assets 2013: $1,813,1272013Assets 2014: $5,073,981Liabilities 2014: $2,645,072Net Assets 2014: $2,428,9092014Assets 2015: $5,342,363Liabilities 2015: $2,539,917Net Assets 2015: $2,802,4462015Assets 2016: $5,121,917Liabilities 2016: $2,132,137Net Assets 2016: $2,989,7802016Assets 2017: $5,113,997Liabilities 2017: $1,942,319Net Assets 2017: $3,171,6782017Assets 2018: $5,198,040Liabilities 2018: $1,813,776Net Assets 2018: $3,384,2642018Assets 2019: $5,182,346Liabilities 2019: $1,668,513Net Assets 2019: $3,513,8332019Assets 2020: $4,583,882Liabilities 2020: $1,250,984Net Assets 2020: $3,332,8982020Assets 2021: $4,613,496Liabilities 2021: $1,098,276Net Assets 2021: $3,515,2202021Assets 2022: $4,663,977Liabilities 2022: $1,064,674Net Assets 2022: $3,599,3032022Assets 2023: $4,154,896Liabilities 2023: $6,249Net Assets 2023: $4,148,6472023Assets 2024: $4,309,657Liabilities 2024: $52,309Net Assets 2024: $4,257,3482024

Highlighted filing

2020

Assets$4,583,882
Liabilities$1,250,984
Net Assets$3,332,898

Operations Trend

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

$3.0M$2.0M$1.0M$0Revenue 2012: $2,137,414Expenses 2012: $390,721Net Income 2012: $1,746,6932012Revenue 2013: $572,965Expenses 2013: $515,830Net Income 2013: $57,1352013Revenue 2014: $1,158,484Expenses 2014: $540,777Net Income 2014: $617,7072014Revenue 2015: $942,742Expenses 2015: $568,363Net Income 2015: $374,3792015Revenue 2016: $755,837Expenses 2016: $568,503Net Income 2016: $187,3342016Revenue 2017: $807,204Expenses 2017: $625,306Net Income 2017: $181,8982017Revenue 2018: $1,024,286Expenses 2018: $811,700Net Income 2018: $212,5862018Revenue 2019: $992,443Expenses 2019: $862,874Net Income 2019: $129,5692019Revenue 2020: $699,971Expenses 2020: $575,777Net Income 2020: $124,1942020Revenue 2021: $846,003Expenses 2021: $663,681Net Income 2021: $182,3222021Revenue 2022: $1,033,306Expenses 2022: $949,223Net Income 2022: $84,0832022Revenue 2023: $1,549,542Expenses 2023: $984,259Net Income 2023: $565,2832023Revenue 2024: $1,092,630Expenses 2024: $983,929Net Income 2024: $108,7012024

Highlighted filing

2020

Revenue$699,971
Expenses$575,777
Net Income$124,194
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 27, 2022
Return Version
2020v4.0
Gross Receipts
$911,025
Mission and Program Overview

Mission

Solid rock camps exists to further the kingdom of god by using sports & outdoors through his creation in order to reach a lost & disengaged generation of children, youth & families.

Solid rock camps exists to further the kingdom of god by proclaiming the gospel of jesus christ and making disciples that go out to all the nations. Solid rock proclaims the gospel of jesus christ by preaching the gospel to kids and adults throughout the year and serving in the local community. Solid rock makes disciples by providing biblical counseling and an internship for young adults going into ministry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,817,613$4,135,650▼ $681,963
Savings and Temporary Cash Investments-$303,421-
Loans From Officers Directors$20,000$291,818▲ $271,818
Cash and Non-Interest-Bearing Accounts$364,733$144,811▼ $219,922
Total Assets$5,182,346$4,583,882▼ $598,464
Liabilities
Unsecured Notes Loans Payable$1,073,380$956,375▼ $117,005
Other Liabilities$575,133$2,791▼ $572,342
Total Liabilities$1,668,513$1,250,984▼ $417,529
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,513,833$3,332,898▼ $180,935
Total Net Assets Fund Balance$3,513,833$3,332,898▼ $180,935
Total Liabilities and Net Assets / Fund Balance$5,182,346$4,583,882▼ $598,464

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,831,415$399,249$2,230,664
Land$1,913,879-$1,913,879
Other Land Buildings$299,286$484,080$783,366
Equipment$91,070$130,961$222,031
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brian McmahillBoard Member
Jay GentryBoard Member
Leslie KefferBoard Member
Marvin CaseyBoard Member
Price RoseBoard Member
Richard KrantzBoard Member
Theo BooneBoard Member
Tim DameBoard Member
Samuel J HarrisTrustee/dire
Revenue and Support

Revenue Composition

Contributions and Grants
$463,172
Program Service Revenue
$154,573
Investment Income
$44,440
Other Revenue
$37,786
All Other Contributions
$463,172
Change in Net Assets
$124,194
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$319,207
Salaries, Compensation, and Employee Benefits$256,570
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$48,555$189,496-$238,051
Occupancy$154,241--$154,241
Depreciation Depletion$94,796--$94,796
Payroll Taxes$3,704$14,815-$18,519
Conferences and Meetings$10,168--$10,168
Other Expenses$7,688--$7,688
Office Expenses$6,282--$6,282
Fees for Services Legal$1,624--$1,624
Advertising$1,328--$1,328
All Other Expenses$-38,100--$-38,100
Total Functional Expenses$371,466$204,311$0$575,777
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$20,000$291,818▲ $271,818
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$2,791
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
The Solid Rock
EIN
45-3672502
Phone
2546473211
Address
559 CR 570 A, EASTLAND, TX 76448

Signing Officer

Name
Brian Mcmahill
Title
Board Member
Phone
2546473211
Signed
2022-10-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Mcmahill
Formed
2011
Legal Domicile
TX
Voting Board Members
9
Independent Board Members
9
Employees
20
Volunteers
48

Preparer

Firm
Psk Llp
Address
3001 MEDLIN DR STE 100, ARLINGTON, TX 76015
Preparer
Kathy Howlett
Phone
8176643000
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Prayer team - bi weekly meetings to meet with staff and pray for upcoming camps and retreats (5 volunteers) 20 volunteers from a church came and did outdoor projects around the camp 15 different volunteers came and served meals to kids during summer camps.

Form 990, Page 2, Part III, Line 4A

Solid rock camps exists to further the kingdom of god by proclaiming the gospel of jesus christ and making disciples that go out to all the nations. In 2020, 1348 guest participated in camps and retreats and heard the gospel through 34 events consisting of 19 youth events, 6 family events, 6 men events, 3 and women events. Solid rock camp provided biblical counseling for 13 clients over multiple sessions. The organization also supported various local youth sport programs, open door medical center, and two local college bsm programs.

Form 990, Part XI, Line 9

Book / tax depreciation difference 1

Raw XML Appendix380 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRAYER TEAM - BI WEEKLY MEETINGS TO MEET WITH STAFF AND PRAY FOR UPCOMING CAMPS AND RETREATS (5 VOLUNTEERS) 20 VOLUNTEERS FROM A CHURCH CAME AND DID OUTDOOR PROJECTS AROUND THE CAMP 15 DIFFERENT VOLUNTEERS CAME AND SERVED MEALS TO KIDS DURING SUMMER CAMPS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SOLID ROCK CAMPS EXISTS TO FURTHER THE KINGDOM OF GOD BY PROCLAIMING THE GOSPEL OF JESUS CHRIST AND MAKING DISCIPLES THAT GO OUT TO ALL THE NATIONS. IN 2020, 1348 GUEST PARTICIPATED IN CAMPS AND RETREATS AND HEARD THE GOSPEL THROUGH 34 EVENTS CONSISTING OF 19 YOUTH EVENTS, 6 FAMILY EVENTS, 6 MEN EVENTS, 3 AND WOMEN EVENTS. SOLID ROCK CAMP PROVIDED BIBLICAL COUNSELING FOR 13 CLIENTS OVER MULTIPLE SESSIONS. THE ORGANIZATION ALSO SUPPORTED VARIOUS LOCAL YOUTH SPORT PROGRAMS, OPEN DOOR MEDICAL CENTER, AND TWO LOCAL COLLEGE BSM PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOK / TAX DEPRECIATION DIFFERENCE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN MCMAHILL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD MEMBER
ReturnHeader/BusinessOfficerGrp/PhoneNum02546473211
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-10-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE SOLID ROCK
ReturnHeader/Filer/BusinessNameControlTxt0SOLI
ReturnHeader/Filer/EIN0453672502
ReturnHeader/Filer/PhoneNum02546473211
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0751486711
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PSK LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03001 MEDLIN DR STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ARLINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd076015
ReturnHeader/PreparerPersonGrp/PhoneNum08176643000
ReturnHeader/PreparerPersonGrp/PreparationDt02022-11-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KATHY HOWLETT
ReturnHeader/ReturnTs02022-11-15T17:33:35-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BRIAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MCMAHILL
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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