Cincinnati Challenge Ranch

Nonprofit profile at a glance

EIN
237303165
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Milford, OH, USA
Phone
5132480452
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$775,910
Expenses
$884,970
Assets
$2,265,768
Liabilities
$30,084

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • GEORGE MARTIN (EXECUTIVE DIRECTOR)
  • JARYD MOTSINGER (EXECUTIVE DIRECTOR)
  • DAVID HOLWADEL (PRESIDENT)
  • SARAH STARKS (VICE PRESIDENT)

Highest reported compensation

  • GEORGE MARTIN (EXECUTIVE DIRECTOR): $100,591 total reported compensation
  • JARYD MOTSINGER (EXECUTIVE DIRECTOR): $67,383 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Drug abuse treatment and education

What it reported doing in 2025

Intervention center: church/civic meetings, school meetings, jail contacts, phone consulting, drop in counsel & street witness residential centers: mens drug treatment

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 64
  • Accountability: 95
  • Sustainability: 34
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.1%; rating input score 78
  • Program expense ratio: 66.2%; rating input score 66
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 18th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -14.1%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 2.56; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 19%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: -0.5% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: -0% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: 0.2% per year; rating input score 100; 16th percentile among comparable filings

Details

  • Where the money goes: 78.1% of revenue deployed · 66.2% of spending went to programs
  • Governance: 5 of 5 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $586K in reported program spending
  • Leadership: top reported pay $101K · 11 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 18/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.