DC Ranch

Nonprofit profile at a glance

EIN
860838307
IRS 990 coverage
2013–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Scottsdale, AZ, USA
Phone
(480) 367-1100
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Homeowners & Tenants Associations

Official website

Reported finances

Revenue
$7,661,735
Expenses
$13,209,791
Assets
$8,600,548
Liabilities
$1,851,669

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

Leadership & pay

11 people listed

Executive titles in this filing

  • ELIZABETH KEPURAITIS (VICE PRESIDENT)
  • ETHAN KNOWLDEN (PRESIDENT)
  • JENNA KOHL (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JENNA KOHL (EXECUTIVE DIRECTOR): $272,050 total reported compensation
  • JONA DAVIS (DIRECTOR OF COMMUNITY ENGA): $169,516 total reported compensation
  • DEE NORTMAN (DIRECTOR OF FINANCIAL OPER): $158,055 total reported compensation

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

Overview

Mission

To enhance the quality of life for DC Ranch residents through community management, covenant enforcement, and lifestyle programming.

What it reported doing in 2024

In 2023, community council operated two community centers and maintained over 50 miles of paths and trails connecting residents to the village core and the mcdowell mountain preserve. Council produced over 50 unique programs and events, continued the resident leadership academy, volunteer appreciation celebration and dc ranch gives group service projects. Year-round communications to dc ranch residents include ranch news, this week on the ranch, ranch roundup and the website.

Operating model

Revenue model
Earned-program. 94% of the money available for current operations came from fees and other program revenue.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 82
  • Accountability: 95
  • Sustainability: 19
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 91.8%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -72.4%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 0.65; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.22; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 4.5%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: 14.4% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 7.9% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 15.7% per year; rating input score 100; 76th percentile among comparable filings

Details

  • What they do: 2 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 100% of revenue deployed · 91.8% of spending went to programs
  • Governance: 7 of 7 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $12.1M in reported program spending
  • Leadership: top reported pay $272K · 11 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $8M reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 3 filed schedules · includes executive pay
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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 — Sustainability: Operating margin scored 1/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.