Environment (C32) 990 on File

ROCK THE OCEAN FOUNDATION

EIN: 46-1317742 · NASHVILLE, TN 37203-5060 · United States · FY 2024 Data

2 out of 5 39 / 100 Based on 2+ years of filings

Financial strength (30%) 54/100

Reliability (20%) 50/100

Effectiveness (25%) 51/100

Impact (25%) No data yet

Financial data: FY 2024 · Scored 9/13/2026

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Financial Overview — FY 2024

$508K

Total Revenue

$657K

Total Expenses

$431K

Net Assets

Employees

Revenue Sources

Expense Breakdown

Program Expense Ratio 61.4%

Fundraising Efficiency 170.8%

Operating Reserve 7.88x

Liability-to-Asset 0.1%

Revenue Diversification 75.4%

Compared with Peers

FY 2024

Compared with 2,847 similar organizations (United States, Environment, $100K–$1M in expenses), FY 2024.

This organization Middle half of peers (P25–P75) Peer median

Ratio	This org	Peer median	Position (P10 → P90)
Program expense ratio Program expenses / total expenses · higher is better	61.4%	82.4%	P10P90	Bottom quarter
Admin expense ratio Management and general / total expenses · lower is better	16.0%	13.0%	P10P90	Below median
Fundraising expense ratio Fundraising expenses / total expenses · lower is better	22.6%	0.3%	P10P90	Bottom quarter
Fundraising efficiency Fundraising expenses / gross fundraising income · lower is better	170.8%	51.4%	P10P90	Bottom quarter
Operating reserve Months of expenses covered by net assets · higher is better	7.9 mo	13.6 mo	P10P90	Below median
Liabilities to assets Total liabilities / total assets · lower is better	0.1%	1.0%	P10P90	Above median
Revenue concentration Share of revenue from the largest source · lower is better	75.4%	91.6%	P10P90	Above median
Revenue growth Year over year revenue growth	-40.0%	10.6%	P10P90
Expense growth Year over year expense growth	-7.1%	11.2%	P10P90
Surplus margin Surplus as a share of revenue	-29.3%	6.0%	P10P90

Financial History

Year	Revenue	Expenses	Net Assets	Program %	Staff
2024	$508K	$657K	$431K	61.4%	4
2023	$846K	$707K	$580K	63.1%	4
2022	$796K	$639K	$441K	80.8%	3
2021	$402K	$52K	N/A	—	1

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Organization Details

EIN: 46-1317742
State: TN
City: NASHVILLE
ZIP: 37203-5060
Classification: C32
Category: Environment
Rating: 2★
Coverage: A
Last Updated: Aug 2026
Form 990: On File

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CharityAI™ rates charities from 0 to 100 using public filings (IRS Form 990 and the equivalent registries outside the US) together with the information the charity itself provides on DonationX. Ratings are recalculated every quarter, without human bias, and shown as stars.

Four pillars

Financial strength30%

Program expense ratio, fundraising efficiency, operating reserves, liabilities and revenue diversification, compared with similar organizations.

Reliability20%

Standing with the registry, filing history, verification and how complete the profile is.

Effectiveness25%

How much goes to programs and how consistently the organization delivers them.

Impact25%

The outcomes the charity reports on DonationX: people served, cost per service and results.

Stars

★★★★★ 80–100 ★★★★☆ 60–79 ★★★☆☆ 40–59 ★★☆☆☆ 20–39 ★☆☆☆☆ 1–19

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The coverage grade (A to D) says how much filing data the score rests on; NONE means there is not enough to rate.
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