Passes our checks

Kismet Rock Foundation

EIN 02-0516308 · North Conway, NH

Public records show a registered, tax-exempt organization in good standing.

What it says it does

PROVIDING NO-COST CHALLENGING RECREATIONAL OUTDOOR OPPORTUNITIES FOR AT-RISK YOUTH.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Strong: 95 out of 100. Higher than 82% of charities in its peer group (education, $250k to $1m).

Reserves
35 of 35
Spendable reserves would cover 20.8 months of spending.
Debt
20 of 20
It owes 0% of what it owns.
Living within its means
15 of 15
Income exceeded spending by 25% of income.
Income trend
10 of 15
Income fell 6% on the year before.
Spending floor
15 of 15
85% of spending went to programs and raising each dollar of donations cost 3 cents.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Good: 82 out of 100. Higher than 70% of charities in its peer group (education, $250k to $1m).

Independent board
25 of 25
9 of 9 voting board members are independent.
Conflict of interest policy
15 of 15
Has a written conflict of interest policy.
Whistleblower policy
0 of 8
Reports no written whistleblower policy.
Record keeping policy
7 of 7
Has a written policy on keeping and destroying records.
Board minutes
5 of 5
Keeps minutes of board meetings.
Board sees the tax return
10 of 10
Gave the board a copy of this return before filing it.
Independent check of accounts
6 of 15
Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)

$219,523 spent. THE FOUNDATION PROVIDES COURSES IN ROCK CLIMBING AND MOUNTAINEERING TO ECONOMICALLY DISADVANTAGED CHILDREN FROM URBAN AND RURAL AREAS AT NO COST WHICH EXPOSES THEM TO THESE OUTDOOR ACTIVITIES THAT THEY WOULD OTHERWISE NOT BE ABLE TO PARTICIPATE IN. THE PROGRAM'S END GOAL IS TO NOURISH THE PHYSICAL, INTELLECTUAL AND EMOTIONAL DEVELOPMENT OF RURAL AND URBAN CHILDREN THROUGHOUT NEW ENGLAND BEFORE THEY ENTER THEIR FORMATIVE TEEN YEARS. ITS SUCCESS IN REDIRECTING THE PATH AND SUPPORTING THE POTENTIAL OF CHILDREN IS ACCOMPLISHED BY PROVIDING SCHOLARSHIPS FOR A COMPREHENSIVE EDUCATION IN TECHNICAL ROCK CLIMBING WITHIN THE CONTEXT OF A STABLE AND LOVING FAMILY-LIKE ATMOSPHERE.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending August 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since September 2000.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.