Schedule L
(Form 990)
Department of the Treasury
Internal Revenue Service
Transactions with Interested Persons
right arrow Complete if the organization answered "Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.
right arrow Attach to Form 990 or Form 990-EZ.
right arrowGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2022
Open to Public Inspection
Name of the organization
ROCK IN PREVENTION INC
 
Employer identification number

42-1342237
Part I
Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and section 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.
1(a) Name of disqualified person (b) Relationship between disqualified person and organization (c) Description of transaction (d) Corrected?
Yes No
2
Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section 4958. ........................... right arrow$
 
3
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ........ right arrow$
 

Part II
Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22
(a) Name of interested person (b) Relationship with organization (c) Purpose of loan (d) Loan to or from the organization? (e) Original principal amount (f) Balance due (g) In default? (h) Approved by board or committee? (i) Written agreement?
To From Yes No Yes No Yes No
Total ...............right arrow $  
Part III
Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of assistance (d) Type of assistance (e) Purpose of assistance
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50056A
Schedule L (Form 990) 2022
Page 2
Schedule L (Form 990) 2022
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Part IV
Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues?
Yes No
(1) PATRICK J MCMANUS DBA MISSION REC EXECUTIVE DIRECTOR AND FOUNDER OF THE ORGANIZATION 110,000     No
Part V
Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).
Return Reference Explanation
PART IV, TRANSACTIONS INVOLVING INTEREST PERSONS, COLUMN (C): THE AMOUNT INCLUDED IN COLUMN (C) ARE THE PAYMENTS MADE TO PAT MCMANUS THROUGH MISSION RECORDS UNDER THE MASTER SERVICES AND LICENSING AGREEMENT. THE AMOUNT DOES NOT REFLECT ANY EXPENSES THAT PAT MCMANUS DOES INCUR ASSOCIATED WITH THE WRITING, PRODUCTION, MANUFACTURING AND DELIVERY OF THE PROGRAM MUSIC.THE BUSINESS RELATIONSHIP BETWEEN ROCK IN PREVENTION AND MISSION RECORDS HAS GREAT VALUE FOR ROCK IN PREVENTION AND FOR THE CHILDREN, TEACHERS, AND FAMILIES INVOLVED IN THE PROGRAM BECAUSE THE LESSONS ARE BASED ON THE RECORDINGS AND REINFORCE THE SKILLS TAUGHT IN THE CLASSROOM AND AT HOME. SONGS ARE UTILIZED AS PART OF THE ROCK DIGI CURRICULUM TO CAPTURE THE ATTENTION OF THE CHILDREN AND STRENGTHEN THE MESSAGE OF THE MATERIAL BEING TAUGHT. THE MASTER SERVICES AGREEMENT GRANTS THE ORGANIZATION THE REQUISITE, EXCLUSIVE LICENSE AND RIGHTS TO COPY, DISTRIBUTE, AND PUBLISH MISSION FG COMPOSITIONS AND MASTER SOUND RECORDINGS WHICH INCLUDES OVER 200 ORIGINAL COMPOSITIONS AND MASTER SOUND RECORDINGS PRODUCED OVER THE COURSE OF 33 YEARS.
PART IV, TRANSACTIONS INVOLVING INTEREST PERSONS, COLUMN (D): THE ROCK DIGI CURRICULUM USES SONGS AS TEACHING TOOLS TO TEACH SOCIAL EMOTIONAL LEARNING SEL AND LIFE SKILLS FOR SUCCESS. THE ROCK IN PREVENTION PROGRAM HAS UTILIZED ITS FOUNDER AND EXECUTIVE DIRECTOR IN THE CREATION OF THE SONGS USED AS TEACHING TOOLS OVER THE PAST 33 YEARS. THESE RECORDINGS ARE THE END-PRODUCT OF HUNDREDS OF HOURS (ANNUALLY) OF WRITING, COMPOSING, AND ARRANGING SONGS, WHICH ARE THEN RECORDED, BY THE EXECUTIVE DIRECTOR AN INTERNATIONAL CERTIFIED ADDICTIONS COUNSELOR WITH 38 YEARS' EXPERIENCE AND OTHERS, ONTO SOUNDTRACKS AT A PROFESSIONAL RECORDING STUDIO PERSONALLY BUILT AND FUNDED BY THE EXECUTIVE DIRECTOR. THESE ARE SPECIALIZED SONGS THAT PROVIDE LIFE SKILLS THAT HELP CHILDREN, TEACHERS AND PARENTS LEARN HOW TO HELP THE WHOLE CHILD: PHYSICAL, MENTAL, EMOTIONAL, SOCIAL AND SPIRITUAL PARTS OF THE WHOLE SELF. THE RECORDING PROCESS INCLUDES TRACKING MULTIPLE INSTRUMENTS AND VOCALS OVER MANY RECORDING SESSIONS, MIXING FINAL SONG ARRANGEMENTS, PRODUCING A MASTER RECORDING AND CREATING DIGITALLY DISTRIBUTED VERSIONS OF CURRICULUM SONGS FROM THE MASTER RECORDING. THE PERFORMANCE OF THE PRODUCERS, STUDIO MUSICIANS, RECORDING ENGINEERS AND MASTERING ENGINEERS ARE PAID BY THE EXECUTIVE DIRECTOR. THE MANUFACTURING AND DUPLICATION COSTS ARE PAID BY FOR BY THE EXECUTIVE DIRECTOR. IN 2017 THE ORGANIZATION ENTERED INTO A MASTER SERVICES AND LICENSING AGREEMENT WITH THE EXEC. DIRECTOR. DUE TO THE CREATION OF THE ROCK DIGI CURRICULUM, THE ORGANIZATION WILL BE CHANGING ITS METHOD OF DELIVERY FROM A LIVE PRESENTATION FORMAT TO MORE MODERN DISTRIBUTION CHANNELS. THE BUSINESS RELATIONSHIP BETWEEN ROCK IN PREVENTION AND MISSION FG RECORDS HAS GREAT VALUE FOR ROCK IN PREVENTION AND FOR THE CHILDREN, TEACHERS AND FAMILIES BECAUSE THE LESSONS ARE BASED ON THE SOUND RECORDINGS AND THEY REINFORCE THE SKILLS TAUGHT IN THE CLASSROOM AND AT HOME. SONGS CAPTURE THE ATTENTION OF CHILDREN AND STRENGTHEN THE MESSAGE OF THE MATERIAL BEING TAUGHT. THE MASTER USE SERVICES AGREEMENT GRANTS THE ORGANIZATION THE REQUISITE EXCLUSIVE LICENSE AND RIGHTS TO COPY, DISTRIBUTE, AND PUBLISH MISSION FG COMPOSITIONS AND MASTER SOUND RECORDINGS WHICH INCLUDES OVER 200 ORIGINAL COMPOSITIONS PRODUCED OVER THE COURSE OF THE LAST 33 YEARS.
Schedule L (Form 990) 2022


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