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Nonprofiteer
← ROCA INC

Form 990 for tax year 2024

Filed by ROCA INC.

Totals

Total revenue
$35,821,327
Total expenses
$30,837,891
Contributions and grants received
$32,357,316
Grants paid
$0
Program service revenue
$2,416,027
Investment income
$822,169
Other revenue
$225,815
Total assets, end of year
$31,996,125
Total liabilities, end of year
$4,192,712
Net assets or fund balances, end of year
$27,803,413
Program services expenses (Part IX)
$24,813,243
Management and general expenses
$4,594,484
Fundraising expenses
$1,430,164
Program service expenses (Part III)
$24,813,243

Program services were 80.5% 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.

  • 1c · Fundraising events

    $455,660

  • 1e · Government grants (contributions)

    $22,435,446

  • 1f · All other contributions, gifts and grants

    $9,466,210

  • 1g · Noncash contributions included above

    $316,843

  • 2a · Program service revenue: PROGRAM REVENUE

    total $2,416,027 · related or exempt $2,416,027

  • 3 · Investment income

    total $795,759 · excluded $795,759

  • 7a · Gross sales of assets other than inventory

    securities $1,684,799 · other assets $39,960

  • 7b · Less cost or other basis and sales expenses

    securities $1,683,769 · other assets $14,580

  • 7c · Gain or loss

    securities $1,030 · other assets $25,380

  • 7d · Net gain or loss

    total $26,410 · excluded $26,410

  • 8a · Fundraising events: gross income

    $125,000

  • 8a · Fundraising events: contributions included on line 1c

    $455,660

  • 8b · Fundraising events: direct expenses

    $55,251

  • 8c · Net income from fundraising events

    total $69,749 · excluded $69,749

  • 11a · Other revenue: MISCELLANEOUS

    total $156,066 · related or exempt $156,066

  • 11e · Other revenue, total

    $156,066

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $838,909 · program services $91,799 · management and general $603,068 · fundraising $144,042

  • 7 · Other salaries and wages

    total $17,101,606 · program services $14,372,660 · management and general $1,973,396 · fundraising $755,550

  • 8 · Pension plan contributions

    total $237,023 · program services $201,754 · management and general $26,003 · fundraising $9,266

  • 9 · Other employee benefits

    total $2,313,066 · program services $1,908,768 · management and general $307,131 · fundraising $97,167

  • 10 · Payroll taxes

    total $1,601,386 · program services $1,268,994 · management and general $256,713 · fundraising $75,679

  • 11b · Fees: legal

    total $19,429 · management and general $19,429

  • 11c · Fees: accounting

    total $126,157 · program services $19,546 · management and general $106,611

  • 11d · Fees: lobbying

    total $90,900 · program services $90,900

  • 11e · Fees: professional fundraising services

    total $44,079 · fundraising $44,079

  • 11f · Fees: investment management

    total $37,055 · management and general $37,055

  • 11g · Fees: other

    total $1,993,550 · program services $1,255,115 · management and general $665,532 · fundraising $72,903

  • 12 · Advertising and promotion

    total $4,337 · fundraising $4,337

  • 13 · Office expenses

    total $1,715,406 · program services $1,525,561 · management and general $163,974 · fundraising $25,871

  • 14 · Information technology

    total $1,771 · management and general $1,771

  • 16 · Occupancy

    total $1,447,170 · program services $1,294,175 · management and general $131,892 · fundraising $21,103

  • 17 · Travel

    total $1,203,863 · program services $1,123,507 · management and general $66,458 · fundraising $13,898

  • 22 · Depreciation, depletion and amortization

    total $389,223 · program services $388,126 · management and general $1,097

  • 23 · Insurance

    total $196,377 · program services $121,471 · management and general $72,128 · fundraising $2,778

  • 24a · Other expenses: PROGRAM ACTIVITIES

    total $776,823 · program services $773,489 · management and general $3,334

  • 24b · Other expenses: MISCELLANEOUS

    total $320,257 · program services $139,251 · management and general $73,483 · fundraising $107,523

  • 24c · Other expenses: TRAINING

    total $202,661 · program services $170,450 · management and general $23,085 · fundraising $9,126

  • 24d · Other expenses: DUES AND SUBSCRIPTIONS

    total $127,277 · program services $24,461 · management and general $57,001 · fundraising $45,815

  • 24e · All other expenses

    total $49,566 · program services $43,216 · management and general $5,323 · fundraising $1,027

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $5,006,518 · end of year $3,152,065

  • 2 · Savings and temporary cash investments

    beginning of year $415,087 · end of year $6,013,640

  • 3 · Pledges and grants receivable

    beginning of year $333,431 · end of year $3,038,431

  • 4 · Accounts receivable

    beginning of year $8,634,028 · end of year $5,228,452

  • 9 · Prepaid expenses and deferred charges

    beginning of year $266,968 · end of year $454,297

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

    $3,949,814

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

    $3,197,549

  • 10c · Land, buildings and equipment, net

    beginning of year $1,049,938 · end of year $752,265

  • 11 · Investments: publicly traded securities

    beginning of year $11,051,788 · end of year $10,921,399

  • 15 · Other assets

    beginning of year $1,374,773 · end of year $2,435,576

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,129,409 · end of year $1,795,963

  • 25 · Other liabilities

    beginning of year $3,602,177 · end of year $2,396,749

  • 27 · Net assets without donor restrictions

    beginning of year $17,136,191 · end of year $19,710,446

  • 28 · Net assets with donor restrictions

    beginning of year $5,264,754 · end of year $8,092,967

Mission and programs · 2024

Mission

ROCA'S MISSION IS TO BE A RELENTLESS FORCE IN DISRUPTING INCARCERATION, POVERTY, AND RACISM BY ENGAGING THE YOUNG ADULTS, POLICE, AND SYSTEMS AT THE CENTER OF URBAN VIOLENCE IN RELATIONSHIPS TO ADDRESS TRAUMA, FIND HOPE, AND DRIVE CHANGE.

  • TRANSFORMATIONAL RELATIONSHIPS (INTENSIVE CASE MANAGEMENT)- THE UNDERLYING THEORY BEHIND ROCA'S INTERVENTION MODEL IS THAT RELATIONSHIPS CHANGE PEOPLE-THAT POSITIVE CHANGE COMES ABOUT WITHIN THE CONTEXT OF MUTUALITY, SHARED EXPERIENCE, AND A SENSE OF RESPONSIBILITY, NOT ONLY TO ONESELF, BUT TO ANOTHER. ROCA ENGAGES YOUNG PEOPLE IN RELATIONSHIPS FOR THE PURPOSE OF CHANGE. THESE RELATIONSHIPS ARE CALLED TRANSFORMATIONAL RELATIONSHIPS. THESE ARE RELATIONSHIPS IN WHICH A SIGNIFICANT AMOUNT OF TIME (UP TO SIX MONTHS) IS ALLOTTED TO SIMPLY BUILDING TRUST. THEY ARE USED TO CONSISTENTLY AND FREQUENTLY ENGAGE YOUNG PEOPLE IN A VARIETY OF SKILL BUILDING OPPORTUNITIES OVER A PERIOD OF UP TO TWO YEARS. THESE RELATIONSHIPS ARE DESIGNED TO MOTIVATE YOUNG PEOPLE TO PARTICIPATE AND DECIDE FOR THEMSELVES THAT THEY WANT TO CHANGE AND TAKE CONCRETE ACTIONS TO CHANGE. THEY ARE USED TO SUPPORT YOUNG PEOPLE WHEN THEY HAVE SETBACKS OR RELAPSES, TO SUPPORT YOUNG PEOPLE WHEN THEIR FAMILIES ARE UNABLE OR UNWILLING, AND TO PROTECT YOUNG PEOPLE FROM HARM WHEN THEY ARE NOT PROTECTING THEMSELVES. ROCA KNOWS THAT WHEN A YOUNG PERSON IS RE-ENGAGED THROUGH POSITIVE AND INTENSIVE RELATIONSHIPS, HE/SHE CAN GO ON TO GAIN COMPETENCIES IN LIFE SKILLS, EDUCATION AND EMPLOYMENT. THEREFORE, AT THE CORE OF OUR HIGH-RISK YOUTH INTERVENTION MODEL IS THE TRANSFORMATIONAL RELATIONSHIP (TR). EACH OF ROCA'S YOUTH WORKERS CARRIES A CASELOAD OF 20-25 YOUNG PEOPLE. YOUTH WORKERS PROVIDE EACH PARTICIPANT WITH INTENSIVE CASE MANAGEMENT, AND HAS AT LEAST TWO INTENTIONAL, DIRECT CONTACTS WITH EACH PARTICIPANT PER WEEK. YOUTH WORKERS ARE RESPONSIBLE FOR ENSURING THAT YOUNG PEOPLE'S INDIVIDUAL NEEDS ARE BEING MET. YOUTH WORKERS ARE OFTEN THE ONE ADULT IN A YOUNG PERSONS LIFE THAT IS THERE WHEN THEY GO TO COURT OR ENTER LOCK UP; WHO VISITS THEM DURING INCARCERATION AND PICKS THEM UP WHEN THEY ARE OUT. THEIR RELATIONSHIP IS NOT A FRIENDSHIP - IT IS MORE PROFOUND- EFFECTIVELY INTENTIONAL, AND MUTUALLY RESPECTFUL. YOUTH WORKERS ARE TRAINED IN MOTIVATIONAL INTERVIEWING AND COGNITIVE BEHAVIORAL STRATEGIES PREPARING THEM TO USE THEIR SELF EFFECTIVELY TO GUIDE AND SUPPORT YOUNG PEOPLE.

    Expenses $19,564,937

  • WORK PROJECTS - THROUGH THE TRANSITIONAL EMPLOYMENT PROGRAM (TEP), PARTICIPANTS LEARN CRITICAL WORK SKILLS NEEDED TO BECOME SUSTAINABLY-EMPLOYED, ECONOMICALLY INDEPENDENT ADULTS. THE GOAL OF THE TRANSITIONAL EMPLOYMENT PROGRAM IS TO TEACH PARTICIPANTS ABOUT WORK BY HAVING THEM WORK. MANY OF OUR YOUNG PEOPLE HAVE NEVER HAD A JOB AND DO NOT KNOW HOW TO SHOW UP TO WORK EVERY DAY OR WHAT IT MEANS TO BEHAVE APPROPRIATELY AT WORK. ROCA UTILIZES SUBSIDIZED EMPLOYMENT TO GIVE YOUNG PEOPLE THEIR FIRST EXPOSURE TO THE DAILY REQUIREMENTS OF EMPLOYMENT. OUR GOAL IS TO ENSURE THAT, AFTER COMPLETING THE PROGRAM, THEY ARE PREPARED FOR AN ENTRY-LEVEL POSITION IN THE OPEN LABOR MARKET. LOW SELF-ESTEEM SERVES AS ANOTHER BARRIER BLOCKING PARTICIPANTS FROM LEADING HEALTHY AND PRODUCTIVE LIVES. BY TEACHING PARTICIPANTS HOW TO WORK THEY BUILD CONFIDENCE IN THEIR INDIVIDUAL SKILLS AND ABILITIES. ROCA OPERATES SUPERVISED WORK CREWS THAT ENGAGE IN PARTIALLY-SUBSIDIZED WORK PROJECTS CONTRACTED THROUGH MUNICIPAL PUBLIC WORKS DEPARTMENTS AND PRIVATE COMPANIES. THE WORK CREWS HAVE TWO MAJOR BENEFITS: 1) THEY TEACH PARTICIPANTS HOW TO WORK AND 2) THEY BENEFIT THE COMMUNITIES THEY SERVE BY HELPING TO CLEAN UP STREETS AND LOCAL PARKS, WHILE IMPROVING PUBLIC SAFETY BY KEEPING THEM OFF OF THE STREETS. AFTER SUCCEEDING IN TEP, YOUNG PEOPLE MEET WITH ROCA'S CAREER COUNSELOR AND ARE PLACED AT ONE OF ROCA'S PARTNERING EMPLOYERS TO PROVIDE UNSUBSIDIZED JOB OPPORTUNITIES.YOUNG PEOPLE PARTICIPATE IN THESE WORK CREWS 4 DAYS/WEEK, 6.5 HOURS/DAY. ON THE DAY YOUNG PEOPLE ARE NOT WORKING, THEY ARE AT ROCA FOR LIFE SKILLS, ALTERNATIVE EDUCATION, AND PRE-VOCATIONAL TRAINING PROGRAMS. TEP HELPS YOUNG PEOPLE PRACTICE SHOWING UP EACH DAY WHILE GIVING THEM THE OPPORTUNITY TO MAKE MISTAKES. IN THIS PROGRAM, FAILURE IS INEVITABLE AND EXPECTED. IT TAKES OUR YOUNG PEOPLE 15-18 MONTHS TO COMPLETE 60 CONSECUTIVE WORK DAYS.

    Expenses $4,394,341 · Revenue $2,572,093

  • CAPACITY BUILDING - ROCA'S CAPACITY BUILDING INITIATIVES ARE DESIGNED TO AID THE ORGANIZATION AS IT GROWS AND MOVES TOWARDS GOALS AND OBJECTIVES OUTLINED IN ITS STRATEGIC PLAN. CAPACITY BUILDING ACTIVITIES INCLUDE RESEARCH AND EVALUATION; REFINEMENT OF THE ROCA INTERVENTION MODEL; DEVELOPMENT AND REFINEMENT OF ROCAS PERFORMANCE BASED MANAGEMENT SYSTEM; LEADERSHIP AND STAFF DEVELOPMENT AND PLANNING FOR PROGRAM REPLICATION.

    Expenses $853,965

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Mary Baldwin

    FOUNDER AND CEO

    Total calculated
    $297,373
    From this org
    $253,568
    From related orgs
    $0
    Other
    $43,805
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $253,568
    Bonus
    $0
    Other
    $0
    Deferred
    $30,500
    Nontaxable benefits
    $13,305
    Filer's total
    $297,373

  • Christine Kendall

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Lauren Sanchez-Gilbert

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Stewart Chapin

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Augie Chiasera

    TREASURER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Chief Michael Davis

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Jon Herzog

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Dr Branville G Bard Jr

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Jay Ash

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Hiren Mankodi

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Seth Stratton

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Joan Cromwell

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Edward Davis

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Dwight Robson

    EXECUTIVE VP OF SHARED SERVICES

    Total calculated
    $260,341
    From this org
    $218,226
    From related orgs
    $0
    Other
    $42,115
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $218,226
    Bonus
    $0
    Other
    $0
    Deferred
    $9,320
    Nontaxable benefits
    $32,795
    Filer's total
    $260,341

  • Anne Healy

    CFO

    Total calculated
    $243,017
    From this org
    $192,547
    From related orgs
    $0
    Other
    $50,470
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $192,547
    Bonus
    $0
    Other
    $0
    Deferred
    $17,186
    Nontaxable benefits
    $33,284
    Filer's total
    $243,017

  • Jennifer Clammer

    ED, ROCA IMPACT INSTITUTE

    Total calculated
    $250,557
    From this org
    $219,002
    From related orgs
    $0
    Other
    $31,555
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $219,002
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $31,555
    Filer's total
    $250,557

  • Scott Scharffenberg

    ED OF MA.-ROCA INC.

    Total calculated
    $239,920
    From this org
    $214,670
    From related orgs
    $0
    Other
    $25,250
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $214,670
    Bonus
    $0
    Other
    $0
    Deferred
    $25,250
    Nontaxable benefits
    $0
    Filer's total
    $239,920

  • Sunindiya Bhalla

    CHIEF OF 2GEN STRATEGIES & PROG.

    Total calculated
    $222,930
    From this org
    $205,119
    From related orgs
    $0
    Other
    $17,811
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $205,119
    Bonus
    $0
    Other
    $0
    Deferred
    $5,200
    Nontaxable benefits
    $12,611
    Filer's total
    $222,930

  • Sotun Krouch

    VP OF EVALUATION & LEARNING

    Total calculated
    $215,712
    From this org
    $193,911
    From related orgs
    $0
    Other
    $21,801
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $193,911
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $21,801
    Filer's total
    $215,712

  • Christine Judd

    VP OF GIVING (UNTIL 1/17/25)

    Total calculated
    $194,722
    From this org
    $173,338
    From related orgs
    $0
    Other
    $21,384
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $173,338
    Bonus
    $0
    Other
    $0
    Deferred
    $5,200
    Nontaxable benefits
    $16,184
    Filer's total
    $194,722

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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • ROCA BALTIMORE LLC

    TO DISRUPT THE CYCLE OF INCARCERATION AND POVERTY BY HELPING YOUNG PEOPLE TR · MD · income $6,941,032 · assets $2,927,123

    Directly controlled by ROCA INC

Provenance

Return type
form_990
Tax year
2024
Filed
18 March 2026
IRS schema version
2024v5.5
Source object
202600789349301455

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