National Board of the Rocks Inc
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- Only 29% of its spending went to programs.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
The ROCKS Mission is to strengthen Department of the Army officers and civilians by providing and promoting mentorship, professional leader development, scholarship, and networking.
- Income
- $167,217
- Spending
- $128,754
- Spent on programs
- 29%
- Reserves
- 6.2 months of spending
- Largest source of income
- donations and private grants, 96%
- Employees
- 0
- Volunteers
- 20
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 78 out of 100. Higher than 53% of charities in its peer group (public benefit, under $250k).
Reserves
28 of 35Spendable reserves would cover 6.2 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 23% of income.
Income trend
15 of 15Income rose 111% on the year before.
Spending floor
0 of 1529% of spending went to programs and raising each dollar of donations cost 30 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 81 out of 100. Higher than 75% of charities in its peer group (public benefit, under $250k).
Independent board
25 of 2515 of 15 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (6)
- $10,865 spent. The RC Cartwright Scholarship Fund supports college-level freshmen, sophomores, and seniors who need financial assistance to continue their collegiate careers as part of the National Board's operations. To be eligible, students must be in good academic standing in an ROTC program and receive a nomination from their professor of military science. The organization awards various scholarships totaling $10,000.
- $10,000 spent. LTG Edward Honor Fund ... Another philanthropic part of the National Board's operations. The Honor Fund annually recognizes Senior Army ROTC cadets who best personify the leadership and mentoring traits of a revered Individual in the organization's 48-year history. This year, the organization awarded scholarships totaling $10000.
- $13,300 spent. The organization uses a software program to manage the sustainment of active mentoring pairs.
- $3,205 spent. Members and Chapters Support. The organization facilitated Chapters' fundraising efforts and awarded select members for noteworthy accomplishments throughout the year.
- $500 spent. The National Board members provide a stipend to affiliates to award scholarships to college-bound or college-level freshmen, sophomores, juniors, and seniors who need financial assistance. The organization awards various scholarships totaling $500.
- LTG J.W. Becton Scholarship. Another philanthropic part of the National Board's operations. The Becton Fund recognizes cadets who best personify the leadership and mentoring traits.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
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 November 6, 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 December 2024.
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 October 2011.
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 November 4, 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.