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Nonprofit · EIN 35-1831414

ROCHESTER COMMUNITY SCHOOL BUILDING CORPORATION

Tax-exempt · ROCHESTER, IN 46975

Financials

$0$02023$1.8M$1.4M2024
Revenue Expenses · by fiscal year end
Financials of ROCHESTER COMMUNITY SCHOOL BUILDING CORPORATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$1,785,256$1,421,318$363,938$17,269,797$16,905,859$363,938
December 31, 2023990$0$0$0$6,101,130$6,101,130$0
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$0
Program service revenue
$1,641,000
Investment income
$144,256
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Depreciation
$621,929
Program services (functional)
$1,421,318

Balance sheet and other

Total assets, start of year
$6,101,130
Total assets, end of year
$17,269,797
Total liabilities, end of year
$16,905,859
Net assets, end of year
$363,938
Land, buildings and equipment
$14,034,741
Net assets without donor restrictions
$363,938
Gross receipts
$1,785,256
Employees
0
Volunteers
0
Year formed
1991
State of legal domicile
IN

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensation
WILLIAM FROUNFELTERPRESIDENT
Trustee or director, Officer
0$0
STEVE SCHALLERSECRETARY
Trustee or director, Officer
0$0
BEN DAULTONVICE PRESIDENT
Trustee or director, Officer
0$0
990 for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
BEN DAULTONSECRETARY
Trustee or director, Officer
–$0
WILLIAM FROUNFELTERVICE PRESIDE
Trustee or director, Officer
–$0
KERI WEAVERPRESIDENT
Trustee or director, Officer
–$0

Address and contacts

Address (IRS master file)
PO BOX 108, ROCHESTER, IN 46975-0108
In care of
% ROBERT P LOWE
Principal officer (990 for 2024)
WILLIAM FROUNTELTER, 690 ZEBRA LANE PO BOX 108, ROCHESTER, IN 46975
Signed the 990
WILLIAM FROUNTELTER, PRESIDENT
Phone
(574) 223-2159
Return prepared by
PATRICK SANDERS & COMPANY PC

Mission

SEE BELOW

990 for the year ended December 31, 2024

Program accomplishments

  • THE ORGANIZATION PROVIDES THE FACILITIES FOR THE ROCHESER COMMUNITY SCHOOL DISTRICT
    Expenses $1,421,318 · revenue $1,641,000

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
35-1831414
Tax-exempt status
501(c)(4): Social welfare organization
Donations deductible
No
Exempt since
2000
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$17,269,797
Income (IRS master file)
$1,785,256

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$1,785,256$1,421,318$17,269,797XML
990December 2023$0$0$6,101,130XML
990December 2022$0$0$0IRS
990December 2021–––IRS
990December 2020–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 35-1831414).

Questions about ROCHESTER COMMUNITY SCHOOL BUILDING CORPORATION

What is the EIN of ROCHESTER COMMUNITY SCHOOL BUILDING CORPORATION?
The employer identification number (EIN) of ROCHESTER COMMUNITY SCHOOL BUILDING CORPORATION is 35-1831414.
Is ROCHESTER COMMUNITY SCHOOL BUILDING CORPORATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 2000.
Are donations to ROCHESTER COMMUNITY SCHOOL BUILDING CORPORATION tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does ROCHESTER COMMUNITY SCHOOL BUILDING CORPORATION file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of ROCHESTER COMMUNITY SCHOOL BUILDING CORPORATION due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did ROCHESTER COMMUNITY SCHOOL BUILDING CORPORATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of ROCHESTER COMMUNITY SCHOOL BUILDING CORPORATION?
The 990 for the year ended December 31, 2024 names WILLIAM FROUNTELTER.
Who are the officers and directors of ROCHESTER COMMUNITY SCHOOL BUILDING CORPORATION?
The 990 for the year ended December 31, 2024 lists 3 people; 0 received compensation from the organization.
How much revenue does ROCHESTER COMMUNITY SCHOOL BUILDING CORPORATION have?
On its 990 for the year ended December 31, 2024 it reported revenue of $1,785,256, expenses of $1,421,318 and total assets of $17,269,797 at year end.

Other nonprofits in ROCHESTER

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