Civic Intelligence

American Rock Mechanics Association Arma Foundation

990 • Fiscal year 2024 • EIN 54-1758091

Jan 01, 2024 to Dec 31, 2024

Organization ProfileARMAROCKS.ORG/ABOUT/ARMA-FOUND
360 Oak Avenue Suite 140Eaton, CO 80615

(303) 433-4446

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

98th percentile

96%

Higher net margin than 98% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$61,138

Up $38,746 (+173%) from 2018

Net Assets

Up

$61,138

Up $38,746 (+173%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin98th percentile

Revenue

Up

$60,011

Up $26,370 (+78%) from 2018

Expenses

Down

$2,224

Down $33,290 (-94%) from 2018

Net Income

Up

$57,787

Up $59,660 (+3185%) from 2018

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$80K$60K$40K$20K$0Assets 2015: $2,054Net Assets 2015: $6,9042015Assets 2017: $26,232Liabilities 2017: $0Net Assets 2017: $26,2322017Assets 2018: $22,392Liabilities 2018: $0Net Assets 2018: $22,3922018Assets 2024: $61,138Liabilities 2024: $0Net Assets 2024: $61,1382024

Highlighted filing

2024

Assets$61,138
Liabilities$0
Net Assets$61,138
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$80K$60K$40K$20K$0-$20KRevenue 2015: $11,938Expenses 2015: $5,075Net Income 2015: $6,8632015Revenue 2017: $58,020Expenses 2017: $33,521Net Income 2017: $24,4992017Revenue 2018: $33,641Expenses 2018: $35,514Net Income 2018: -$1,8732018Revenue 2024: $60,011Expenses 2024: $2,224Net Income 2024: $57,7872024

Highlighted filing

2024

Revenue$60,011
Expenses$2,224
Net Income$57,787
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 9, 2025
Return Version
2024v5.0
Gross Receipts
$60,011
Mission and Program Overview

Mission

To promote the development and application of rock mechanics, rock engineering and geomechanics worldwide.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,351$56,228▲ $52,877
Savings and Temporary Cash Investments-$4,910-
Total Assets$3,351$61,138▲ $57,787
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,351$61,138▲ $57,787
Total Net Assets Fund Balance$3,351$61,138▲ $57,787
Total Liabilities and Net Assets / Fund Balance$3,351$61,138▲ $57,787
Compensation and Service Providers
Top Officer Pay79th percentile

Board Members and Trustees

NameTitle
Derek ElsworthPresident
Bill DershowitzDirector
John MclennanDirector
Sid GreenDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$60,011
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$57,787
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,224
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$2,000
Office Expenses---$101
Other Expenses---$48
Total Functional Expenses$0$0$0$2,224
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
Yes
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

“Upon completion form 990 is reviewed by committee of the board.”

Form 990, Page 6, Part VI, Line 19

“Can be requested through website”

Filing and Contact Details

Filer

Filer Name
American Rock Mechanics Association
EIN
54-1758091
Phone
3034334446
Address
360 OAK AVENUE SUITE 140, EATON, CO 80615

Signing Officer

Name
Derek Elsworth
Title
President
Phone
3034334446
Signed
2025-04-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Derek Elsworth
Formed
1994
Voting Board Members
4
Independent Board Members
0
Employees
0

Preparer

Firm
Paul E Shapiro
Address
13651 AMERICAN PRAIRIE PLACE, BRADENTON, FL 34211
Preparer
Paul E Shapiro
Phone
9146436565
Supplemental Narrative

Additional Explanations

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

“To disseminate knowledge and information about these disciplines through symposia, workshops and publications.”

Raw XML Appendix228 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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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$61,138
Liabilities
$0
Net assets
$61,138
Revenue
$60,011
Expenses
$2,224
Net income
$57,787
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$61.1$0.00$61.1$60.0$2.22$57.8
2018Detailed filing. Detailed filing data is available for this year.$22.4$0.00$22.4$33.6$35.5$1.87
2017Detailed filing. Detailed filing data is available for this year.$26.2$0.00$26.2$58.0$33.5$24.5
2015Detailed filing. Detailed filing data is available for this year.$2.05$6.90$11.9$5.08$6.86