Cal Farley's Boys Ranch

Nonprofit profile at a glance

EIN
750808768
IRS 990 coverage
2009–2024
Official website data refreshed
Aug 2026
Forms available
Form 990 2024, Form 990-T 2022
Location
Amarillo, TX, USA
Phone
800-687-3722
Rating
84
Verdict
STRONG
Rating confidence
Standard
Sector
Group Homes
Affiliation
Christianity

Official website

Reported finances

Revenue
$54,074,331
Expenses
$48,406,566
Assets
$176,809,852
Liabilities
$12,634,244

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

26 people listed

Executive titles in this filing

  • RICHARD NEDELKOFF (CEO)
  • DANIEL PECTOL (EXECUTIVE DIRECTOR (BEG. 6/6/25))

Highest reported compensation

  • RICHARD NEDELKOFF (CEO): $367,866 total reported compensation
  • MARK STROTHER (EXEC. VP & COO): $240,657 total reported compensation
  • MEGAN JOHNSON (CFO): $213,093 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Cal Farley's Boys Ranch provides a safe, nurturing environment for children and families, addressing six universal needs—safety, belonging, achievement, power, purpose, and adventure—to help individuals reach their God-given potential.

What it reported doing in 2024

Boys ranch: cal farley's offers a residential community open to children ages 5 to 18. Each year, we welcome new residents from across the nation. The average length of stay at boys ranch is about two years before children are fully reunited with their families. While they reside at boys ranch, children receive evidence-based, professional therapeutic services and work toward highly individualized goals.our primary goal at boys ranch is to provide every child a safe environment where they can build meaningful, trusting relationships with their peers and responsible adults. House parents, case workers, experiential learning mentors, and other adult role models guide our youth to develop their potential and become principled, contributing members of society.children attend one of three on-campus schools (elementary, middle, and high school) and live in group homes with supportive house parents. We are proud to offer a variety of academic, vocational, spiritual, and extra-curricular activities to help our children become responsible, confident, resilient young adults.we served 175 children at the ranch during the fiscal year 2024-2025. We served 500 family members with our residential family engagement program and we served 727 children in our summer camps.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 71% for direct work, and 29% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 84
  • Accountability: 100
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.1%; rating input score 76
  • Program expense ratio: 82.3%; rating input score 82
  • Fundraising efficiency: $14.48 raised per $1 spent on fundraising; rating input score 50; 50th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 77th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 77th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 10.5%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 3.65; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 86; 86th percentile among comparable filings
  • Officer compensation ratio: 3.3%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 1.2% per year; rating input score 100; 11th percentile among comparable filings
  • Revenue growth: 1.5% per year; rating input score 100; 11th percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 20th percentile among comparable filings

Details

  • What they do: 5 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 76.1% of revenue deployed · 82.3% of spending went to programs
  • Governance: 16 of 16 board members independent · 9 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $39.8M in reported program spending
  • Leadership: top reported pay $368K · 26 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $4.7M reported
  • Consistency: 38 of 38 current checks pass
  • Schedules: 10 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • Related organizations: 7 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Fundraising efficiency scored 50/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.