Nonprofit · EIN 23-7094883
ROCK OF ISRAEL INC
Tax-exempt · FAIRFIELD, OH 45018
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $654,839 | $739,012 | -$84,173 | $465,023 | $39,691 | $425,332 |
| December 31, 2023 | 990 | $672,478 | $703,487 | -$31,009 | $579,256 | $52,221 | $527,035 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $314,123
- Program service revenue
- $0
- Investment income
- $5,589
- Net rental income
- $32,100
- Net income from sales of inventory
- $149,101
- Other revenue
- $335,127
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $106,776
- Other salaries and wages
- $216,751
- Salaries, compensation and benefits (total)
- $416,039
- Professional fundraising fees
- $0
- Travel
- $71,398
- Program services (functional)
- $493,529
- Management and general (functional)
- $231,880
- Fundraising (functional)
- $13,603
Balance sheet and other
- Total assets, start of year
- $579,256
- Total assets, end of year
- $465,023
- Total liabilities, end of year
- $39,691
- Net assets, end of year
- $425,332
- Land, buildings and equipment
- $157,688
- Net assets without donor restrictions
- $425,332
- Gross receipts
- $787,534
- Employees
- 6
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT SPECTER | PRESIDENT Officer | 40 | $66,102 |
| CAROLINE SPECTER | TREASURER Officer | 20 | $40,674 |
| JEFF ADLER | BOARD MEMBER Trustee or director | – | $0 |
| DR HAL CARTER | BOARD MEMBER Trustee or director | – | $0 |
| DANIEL GRUBER | BOARD MEMBER Trustee or director | – | $0 |
| FRANK LOWINGER | BOARD MEMBER Trustee or director | – | $0 |
| NOELLE SHEPPERD | BOARD MEMBER Trustee or director | – | $0 |
| MICHAEL WOLF | BOARD MEMBER Trustee or director | – | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT SPECTER | PRESIDENT Officer | 40 | $69,802 |
| CAROLINE SPECTER | TREASURER Officer | 20 | $27,570 |
| JEFF ADLER | BOARD MEMBER Trustee or director | – | $0 |
| DR HAL CARTER | BOARD MEMBER Trustee or director | – | $0 |
| DANIEL GRUBER | BOARD MEMBER Trustee or director | – | $0 |
| FRANK LOWINGER | BOARD MEMBER Trustee or director | – | $0 |
| NOELLE SHEPPERD | BOARD MEMBER Trustee or director | – | $0 |
| MICHAEL WOLF | BOARD MEMBER Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 18038, FAIRFIELD, OH 45018-0038
- Principal officer (990 for 2024)
- ROBERT SPECTER, 7050 MORRIS ROAD, HAMILTON, OH 45011
- Signed the 990
- ROBERT SPECTER, PRESIDENT
- Phone
- (513) 874-2566
- Website
- WWW.ROCKOFISRAEL.ORG
- Return prepared by
- HHH CPA GROUP LLC
Mission
MOTIVATE CHURCHES TO SUPPORT JEWISH RELIGION
Program accomplishments
- ROCK OF ISRAEL, INC OPERATES EVANGELISTIC SERVICES TO GROUPS OF PEOPLE NATIONWIDE, SUPPORTS EVANGELISTIC PROJECTS SUCH AS RADIO PROGRAMS. PRODUCES AND DISTRIBUTES EVANGELISTIC BOOKS AND OTHER RELIGIOUS MATERIALS.Expenses $493,529
- ROCK OF ISRAEL, INC OPERATES EVANGELISTIC SERVICES TO GROUPS OF PEOPLE NATIONWIDE, SUPPORTS EVENGELISTIC PROJECTS SUCH AS RADIO PROGRAMS. PRODUCES AND DISTRIBUTES EVANGELISTIC BOOKS AND OTHER RELIGIOUS MATERIALS.
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 | Not 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
- 23-7094883
- 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
- 1971
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X21Z)
- Assets (IRS master file)
- $465,023
- Income (IRS master file)
- $787,534
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $654,839 | $739,012 | $465,023 | XML |
| 990 | December 2023 | $672,478 | $703,487 | $579,256 | XML |
| 990 | December 2022 | $796,997 | $710,966 | $596,193 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
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 23-7094883).
Questions about ROCK OF ISRAEL INC
- What is the EIN of ROCK OF ISRAEL INC?
- The employer identification number (EIN) of ROCK OF ISRAEL INC is 23-7094883.
- Is ROCK OF ISRAEL INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1971.
- Are donations to ROCK OF ISRAEL INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ROCK OF ISRAEL INC 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 ROCK OF ISRAEL INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ROCK OF ISRAEL INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of ROCK OF ISRAEL INC?
- The 990 for the year ended December 31, 2024 names ROBERT SPECTER.
- Who are the officers and directors of ROCK OF ISRAEL INC?
- The 990 for the year ended December 31, 2024 lists 8 people; 2 received compensation from the organization, the highest $66,102 (ROBERT SPECTER, PRESIDENT).
- How much revenue does ROCK OF ISRAEL INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $654,839, expenses of $739,012 and total assets of $465,023 at year end.
Other nonprofits in FAIRFIELD
- ZOROASTRIAN ASSOCIATION OF KENTUCKY OHIO AND INDIANA EIN 43-2089546 · last filed 990 for 2024
- KINGS COURT PARISH REDEEMED CHRISTIAN CHURCH OF GOD EIN 32-0398968
- KEITH THOMAS MINISTRIES EIN 45-4209265 · last filed 990-EZ for 2024
- UNITED STATES CONFERENCE OF TH MENNONITE BRETHREN CHURCH EIN 47-4102161 · last filed 990 for 2024
- REGAL GOSPEL MINISTRIES EIN 86-3632032 · last filed 990-PF for 2024
- HEAVENLY C MINISTRIES FOR THE WORLD EIN 26-2490725 · last filed 990-N for 2025
- CHRIST RISEN MINISTRIES EIN 86-3918462 · last filed 990-N for 2025
- DIVINE ENCOUNTER MINISTRIES EIN 31-1681221 · last filed 990-N for 2025