Civic Intelligence

Upon the Rock Ministries Inc

EIN 83-1804517 • 501(c)3 • Bradshaw, WV

Pub. 78 EligibleNTEE X20

Profile

The oranization operates a church in the bradshaw area that also operates as a community center.

10059 Marshall HighwayBradshaw, WV 24817
Siviq Scores

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

Liabilities / Assets

68th percentile

0.00x

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

NTEE X20 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.00x

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

NTEE X20 • <$500k nonprofits • Source year 2024

Net Margin

92nd percentile

76%

Higher net margin than 92% of similar nonprofits.

NTEE X20 • <$500k nonprofits • Source year 2024

Top Officer Pay

85th percentile

$19,516

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 9.1% of source-year revenue.

NTEE X20 • <$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 / Assets68th percentile

Assets

$162,044

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$162,044

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue71st percentileNet Margin92nd percentile

Revenue

$213,762

No earlier filing loaded for comparison.

Expenses

$51,718

No earlier filing loaded for comparison.

Net Income

$162,044

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$200K$150K$100K$50K$0Assets 2024: $162,044Liabilities 2024: $0Net Assets 2024: $162,0442024

Highlighted filing

2024

Assets$162,044
Liabilities$0
Net Assets$162,044
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$300K$200K$100K$0Revenue 2024: $213,762Expenses 2024: $51,718Net Income 2024: $162,0442024

Highlighted filing

2024

Revenue$213,762
Expenses$51,718
Net Income$162,044
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$162,044
Liabilities
$0
Net assets
$162,044
Revenue
$213,762
Expenses
$51,718
Net income
$162,044
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.62$0.00$1.62$2.14$0.52$1.62
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Feb 6, 2024 to Dec 31, 2024
Signed
Feb 1, 2025
Return Version
2024v5.0
Gross Receipts
$216,101
Mission and Program Overview

Mission

The oranization operates a church in the bradshaw area that also operates as a community center.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds-$162,044-
Land, Buildings, and Equipment, Net-$161,892-
Cash and Non-Interest-Bearing Accounts-$152-
Total Assets$0$162,044▲ $162,044
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$162,044▲ $162,044
Total Liabilities and Net Assets / Fund Balance$0$162,044▲ $162,044

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$144,942$3,558$148,500
Land$16,500-$16,500
Equipment$450$90$540
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Corey SmithPresidentFT$14,016$5,500$19,516

Board Members and Trustees

NameTitle
Angel SmithMember
Christopher KennedyMember
Darlene BunchMember
Mckinley BlakelyMember
Teresa MullinsMember
Cori RobertsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$212,335
Program Service Revenue
$0
Investment Income
$1,427
Other Revenue
$0
Change in Net Assets
$162,044
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$25,677
Salaries, Compensation, and Employee Benefits$19,516
Grants and Similar Amounts Paid$6,525
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$15,056--$15,056
Current Officers, Directors, Trustees, and Key Employees$14,016--$14,016
Grants to Domestic Individuals$6,525--$6,525
Other Employee Benefits$5,500--$5,500
Depreciation Depletion$3,648--$3,648
Insurance$2,955--$2,955
Travel$250--$250
Conferences and Meetings$191--$191
Office Expenses$80--$80
Other Expenses$31--$31
Total Functional Expenses$51,718$0$0$51,718
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
Governance and Compliance

Governance Checklist

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

Governance Explanations

Officer directors etc family relationship Part VI line 2

“Two of the board members are a married couple”

Members or stockholder classes and rights Part VI line 6

“The members have the right to accept or reject new members.”

Member election for additional members Part VI line 7A

“The members can elect to receive new members”

Governing body meeting documentation Part VI line 8A

“Board meetings have their minutes taken and reviewed by the board at the next meeting.”

Form 990 governing body review Part VI line 11

“990s are made available to the board of directors prior to its submission.”

Form 990 availability to public Part VI line 18

“Form 990s are available to the public upon request.”

Governing documents etc available to public Part VI line 19

“Governing documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Upon the Rock Ministries Inc
EIN
83-1804517
In Care Of
% COREY SMITH
Address
10059 MARSHALL HIGHWAY, Bradshaw, WV 24817

Signing Officer

Name
Corey Smith
Title
President
Phone
2762549821
Signed
2025-02-01
Discuss with paid preparer
No

Organization Details

Formed
2024
Legal Domicile
Wv
Voting Board Members
7
Independent Board Members
7
Employees
1
Volunteers
10

Preparer

Firm
Vallet Tax and Accounting Serv Ac
Address
401 COLE ST, Logan, WV 25601
Preparer
C Jeffrey Vallet
Phone
3047521272
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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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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0COREY SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02762549821
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UPON THE ROCK MINISTRIES INC
ReturnHeader/Filer/BusinessNameControlTxt0UPON
ReturnHeader/Filer/EIN0831804517
ReturnHeader/Filer/InCareOfNm0% COREY SMITH
ReturnHeader/Filer/USAddress/AddressLine1Txt010059 MARSHALL HIGHWAY
ReturnHeader/Filer/USAddress/CityNm0Bradshaw
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd024817
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0550712392
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VALLET TAX AND ACCOUNTING SERV AC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0401 COLE ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Logan
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd025601
ReturnHeader/PreparerPersonGrp/PhoneNum03047521272
ReturnHeader/PreparerPersonGrp/PreparationDt02025-02-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0C JEFFREY VALLET
ReturnHeader/ReturnTs02025-02-05T16:35:52-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-02-06
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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