Nonprofit · EIN 35-2701638
ON THE ROCK MINISTRIES
Tax-exempt · BOILING SPGS, SC 29316
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $79,132 | $70,119 | $9,013 | $16,538 | – | $16,538 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $79,071
- Investment income
- $61
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $12,000
- Occupancy
- $22,500
- Other expenses
- $35,619
- Program services (functional)
- $33,537
Balance sheet and other
- Total assets, start of year
- $7,525
- Total assets, end of year
- $16,538
- Total liabilities, end of year
- –
- Net assets, end of year
- $16,538
- Cash, savings and investments
- $16,538
- Gross receipts
- $79,132
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES MACPHEE | PRESIDENT | 30 | $0 |
| BRANDON GRIGG | CFO/TREASURE | 1 | $0 |
| ROBERT JACKSON | CHAIRMAN | 1 | $0 |
| RICK RIGDON | BOARD MEMBER | 1 | $0 |
| BROCK BAUKNIGHT | BOARD MEMBER | 1 | $0 |
| ELISABETH DAVIS | SECRETARY | 1 | $0 |
| DAVID JOHNSON | BOARD MEMBER | 1 | $0 |
| CHARLES BALLEW | BOARD MEMBER | 1 | $0 |
| WALLY FRIDY | BOARD MEMBER | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 2000 TROON CIR APT 8, BOILING SPGS, SC 29316-6304
- Mailing address (990-N for 2024)
- 2000 TROON CIR APT 8, BOILING SPRINGS SC 29316
- Principal officer (990-N for 2024)
- JAMES MACPHEE, 2000 TROON CIR APT 8, BOILING SPRINGS SC 29316
- Signed the 990-EZ
- JAMES MACPHEE, PRESIDENT
- Phone
- (864) 621-1370
- Website
- https://ontherockjimmy.org/
- Return prepared by
- INTEGRITY TAX & BUSINESS SOLUTIONS LLC
Mission
SHARE THE HOPE OF THE GOSPEL THROUGH TESTIMONY, BRINGING LIGHT AND HOPE TO THOSE INCARCERATED BY SPONSORING BIBLE EDUCATION, AND REACHING AT-RISK YOUTH THROUGH MENTORSHIP TO PREVENT INCARCERATION.
Program accomplishments
- PROGRAM SERVICES HAS BROUGHT SOUND BIBLICAL COLLEGE-CREDIT EDUCATION TO INCARCERATED INDIVIDUALS THROUGHOUT THE STATE OF SC, HELPED MENTOR AND JUMP-START INDIVIDUALS BACK INTO SOCIETY AFTER BEING RELEASED FROM PRISON, AND MENTORED AT-RISK YOUTH TO ENCOURAGE AND GUIDE THEM ON CORRECT PATHWAYS IN LIFE.Expenses $33,537
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 35-2701638
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X20)
- Assets (IRS master file)
- $16,538
- Income (IRS master file)
- $79,132
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $79,132 | $70,119 | $16,538 | IRS |
| 990-N for 2024 Officer: JAMES MACPHEE | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2023 Officer: James MacPhee | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: JAMES MACPHEE | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2021 | – | – | – | 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 35-2701638).
Questions about ON THE ROCK MINISTRIES
- What is the EIN of ON THE ROCK MINISTRIES?
- The employer identification number (EIN) of ON THE ROCK MINISTRIES is 35-2701638.
- Is ON THE ROCK MINISTRIES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to ON THE ROCK MINISTRIES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ON THE ROCK MINISTRIES 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 ON THE ROCK MINISTRIES due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ON THE ROCK MINISTRIES last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of ON THE ROCK MINISTRIES?
- The 990-N for 2024 names JAMES MACPHEE.
- Who are the officers and directors of ON THE ROCK MINISTRIES?
- The 990-EZ for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does ON THE ROCK MINISTRIES have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $79,132, expenses of $70,119 and total assets of $16,538 at year end.
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All nonprofits in BOILING SPGS · South Carolina · Religion-related