Nonprofit · EIN 42-1501059
FRIENDS OF ROCK VALLEY
Tax-exempt · ROCK VALLEY, IA 51247
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $387,392 | $3,067,623 | -$2,680,231 | $1,518,726 | $0 | $1,518,726 |
| December 31, 2024 | 990 | $5,602,706 | $1,850,801 | $3,751,905 | $4,198,957 | $0 | $4,198,957 |
| December 31, 2023 | 990 | $639,427 | $671 | $638,756 | $447,052 | $0 | $447,052 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $340,872
- Program service revenue
- $0
- Investment income
- $20,020
- Other revenue
- $26,500
Expenses
- Grants and similar amounts paid
- $3,046,518
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,000
- Program services (functional)
- $3,066,518
- Management and general (functional)
- $1,105
Balance sheet and other
- Total assets, start of year
- $4,198,957
- Total assets, end of year
- $1,518,726
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,518,726
- Net assets without donor restrictions
- $57,934
- Net assets with donor restrictions
- $1,460,792
- Gross receipts
- $387,392
- Employees
- 0
- Volunteers
- 9
- Year formed
- 1999
- State of legal domicile
- IA
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GARY DE JAGER | DIRECTOR Trustee or director | 1 | $0 |
| MARIA MAXWELL | DIRECTOR Trustee or director | 1 | $0 |
| JEFFREY NIBBELINK | DIRECTOR Trustee or director | 1 | $0 |
| BONNIE DE RUYTER | DIRECTOR Trustee or director | 1 | $0 |
| MARK ZOMER | DIRECTOR Trustee or director | 1 | $0 |
| GREG WESTRA | TREASURER/SE Officer | 1 | $0 |
| NOAH DE YAGER | PRESIDENT Officer | 1 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GARY DE JAGER | DIRECTOR Trustee or director | 1 | $0 |
| MARIA MAXWELL | DIRECTOR Trustee or director | 1 | $0 |
| JEFFREY NIBBELINK | DIRECTOR Trustee or director | 1 | $0 |
| BONNIE DE RUYTER | DIRECTOR Trustee or director | 1 | $0 |
| MARK ZOMER | DIRECTOR Trustee or director | 1 | $0 |
| DAVID MILLER | SECRETARY NO Officer | 1 | $0 |
| GREG WESTRA | TREASURER Officer | 1 | $0 |
| NOAH DE YAGER | PRESIDENT Officer | 1 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARY PAT MILLER | DIRECTOR Trustee or director | 0 | $0 |
| GARY DEJAGER | DIRECTOR Trustee or director | 0 | $0 |
| MARK ZOMER | DIRECTOR Trustee or director | 0 | $0 |
| DON ORTMAN | DIRECTORPRESIDENT Trustee or director, Officer | 0 | $0 |
| GREG WESTRA | DIRECTORTREASURER Trustee or director, Officer | 0 | $0 |
| DAVID MILLER | SECRETARY NON-VOTING Trustee or director, Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 1303 10TH ST, ROCK VALLEY, IA 51247-1532
- In care of
- % JAMES VANDE VELDE
- Mailing address (990-N for 2013)
- 1507 MAIN STREET, ROCK VALLEY IA 51247
- Principal officer (990 for 2025)
- GREG WESTRA, 1712 17TH ST, ROCK VALLEY, IA 51247
- Principal officer (990-N for 2013)
- JAMES VANDE VELDE, 1507 MAIN STREET, ROCK VALLEY IA 51247
- Signed the 990
- GREG WESTRA, TREASURER/SECRETARY
- Phone
- (712) 470-1112
- Return prepared by
- VAN BRUGGEN & VANDE VEGTE PC
Mission
A COMMUNITY TRUST TO RECEIVE CONTRIBUTIONS TO PROMOTE COMMUNITY PROJECTS AND PERFORM OTHER CHARITABLE FUNCTIONS FOR THE BENEFIT OF THE RESIDENTS OF ROCK VALLEY, IA.
Program accomplishments
- THE ORGANIZATION COLLECTED DONATIONS FOR A CITY PARK RENOVATION. THE CITY PARK IS A VALUABLE ASSET TO THE CITY OF ROCK VALLEY.
- THE ORGANIZATION CONTINUED TO COLLECT DONATIONS FOR VICTIMS OF THE 2024 FLOOD THAT OCCURED IN THE CITY.Expenses $3,051,518 · grants $3,031,518
- THE ORGANIZATION SUPPORTED A NONPROFIT GUN CLUB THAT PROVIDES STRUCTURED, SAFETY-FOCUSED SHOOTING SPORTS OPPORTUNITIES FOR THE COMMUNITY.Expenses $15,000 · grants $15,000
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 42-1501059
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2001
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S21)
- Assets (IRS master file)
- $1,518,726
- Income (IRS master file)
- $387,392
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $387,392 | $3,067,623 | $1,518,726 | IRS |
| 990 | December 2024 | $5,602,706 | $1,850,801 | $4,198,957 | XML |
| 990 | December 2023 | $639,427 | $671 | $447,052 | XML |
| 990 | December 2022 | $347,059 | $196 | $898,296 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2013 Officer: JAMES VANDE VELDE | December 31, 2013 | ≤ $50,000 receipts | – | – | e-Postcard |
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 42-1501059).
Questions about FRIENDS OF ROCK VALLEY
- What is the EIN of FRIENDS OF ROCK VALLEY?
- The employer identification number (EIN) of FRIENDS OF ROCK VALLEY is 42-1501059.
- Is FRIENDS OF ROCK VALLEY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2001.
- Are donations to FRIENDS OF ROCK VALLEY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF ROCK VALLEY 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 FRIENDS OF ROCK VALLEY 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 FRIENDS OF ROCK VALLEY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FRIENDS OF ROCK VALLEY?
- The 990 for the year ended December 31, 2025 names GREG WESTRA.
- Who are the officers and directors of FRIENDS OF ROCK VALLEY?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF ROCK VALLEY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $387,392, expenses of $3,067,623 and total assets of $1,518,726 at year end.
Other nonprofits in ROCK VALLEY
- ROCK VALLEY CHAMBER OF COMMERCE EIN 42-1096040 · last filed 990-EZ for 2025
- NORTHWEST IOWA ASSOCIATION OF OCCUPATIONAL HEALTH NURSES EIN 42-1464046 · last filed 990-N for 2025
- HOPE HAVEN INCORPORATED EIN 42-0890017 · last filed 990 for 2025
- SOCIETY OF CHRISTIAN INSTRUCTION OF ROCK VALLEY IOWA EIN 42-0761085 · last filed 990 for 2025
- HOPE HAVEN SUPPORT FOUNDATION EIN 42-1346221 · last filed 990 for 2025
- ROCK VALLEY ECONOMIC DEVELOPMENT CORP EIN 42-1307382 · last filed 990 for 2025
- PROJECT YOUTH INC EIN 42-1495998 · last filed 990 for 2024
- JUSTICE FOR ALL NW IOWA CHAPTER EIN 42-1221417 · last filed 990 for 2025
All nonprofits in ROCK VALLEY · Iowa · Community improvement and capacity building