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Nonprofiteer
← KISMET ROCK FOUNDATION

Form 990 for tax year 2024

Filed by KISMET ROCK FOUNDATION.

Totals

Total revenue
$343,967
Total expenses
$259,331
Contributions and grants received
$325,326
Grants paid
$0
Program service revenue
$0
Investment income
$7,330
Other revenue
$11,311
Total assets, end of year
$448,739
Total liabilities, end of year
$90
Net assets or fund balances, end of year
$448,649
Program services expenses (Part IX)
$219,523
Management and general expenses
$29,733
Fundraising expenses
$10,075
Program service expenses (Part III)
$219,523

Program services were 84.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $325,326

  • 3 · Investment income

    total $7,330 · excluded $7,330

  • 8a · Fundraising events: gross income

    $11,472

  • 8b · Fundraising events: direct expenses

    $161

  • 8c · Net income from fundraising events

    total $11,311 · excluded $11,311

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $163,328 · program services $136,495 · management and general $17,500 · fundraising $9,333

  • 10 · Payroll taxes

    total $12,373 · program services $10,270 · management and general $1,361 · fundraising $742

  • 11c · Fees: accounting

    total $900 · management and general $900

  • 13 · Office expenses

    total $9,438 · program services $4,719 · management and general $4,719

  • 23 · Insurance

    total $23,319 · program services $21,924 · management and general $1,395

  • 24a · Other expenses: PROGRAM SUPPLIES AND CO

    total $26,550 · program services $26,550

  • 24b · Other expenses: CONTRACT CLIMBING INSTR

    total $18,265 · program services $18,265

  • 24c · Other expenses: PAYROLL FEES

    total $2,333 · management and general $2,333

  • 24d · Other expenses: TRAINING

    total $1,300 · program services $1,300

  • 24e · All other expenses

    total $1,525 · management and general $1,525

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $123,125 · end of year $200,520

  • 2 · Savings and temporary cash investments

    beginning of year $240,888 · end of year $248,219

  • 10a · Land, buildings and equipment: cost or other basis

    $37,451

  • 10b · Land, buildings and equipment: accumulated depreciation

    $37,451

  • 10c · Land, buildings and equipment, net

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $0 · end of year $90

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $364,013 · end of year $448,649

Mission and programs · 2024

Mission

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

  • 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.

    Expenses $219,523

As filed on the 2024 return.

Listed in Part VII

  • Dana Etra

    CHAIR

    Total calculated
    $0
    Hours/week
    3

  • Donna McCluskey

    TREASURER

    Total calculated
    $0
    Hours/week
    6

  • Carter Owens

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • Pete Masterson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • James Torpey

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • David Packard

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Beth Phelps

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Reed Van Rossum

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Ara Morton

    EXECUTIVE DIRECTOR

    Total calculated
    $0
    Hours/week
    10

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
7 December 2025
IRS schema version
2024v5.2
Source object
202533499349301058

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