El Pueblo Boys & Girls Ranch Foundation

Nonprofit profile at a glance

EIN
841018678
IRS 990 coverage
2010–2015
Forms available
Form 990 2015
Location
Pueblo, CO, USA
Phone
7195447496
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Homes for Children & Adolescents

Reported finances

Revenue
$63,675
Expenses
$320,647
Assets
$1,736,728
Liabilities
$23,454

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • Sherri Baca (President/CEO (Resigned 5/15))
  • JAMES CARDINAL (COO/Interim CEO (5/15-10/15))
  • Tim Nichols (CEO (10/15-12/15))

Highest reported compensation

  • JAMES CARDINAL (COO/Interim CEO (5/15-10/15)): $129,516 total reported compensation
  • Sherri Baca (President/CEO (Resigned 5/15)): $45,976 total reported compensation
  • Tim Nichols (CEO (10/15-12/15)): $17,742 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Operated exclusively for the benefit of the el pueblo boys & girls ranch by establishing and maintinaing a permanent endowment fund solely for the benefit of the ranch.

What it reported doing in 2015

Establish and maintain a permanent endowment fund for the benefit of the el pueblo boys & girls ranch.

Operating model

Revenue model
Investment-supported. 93% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 96% of its reported program spending out as 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 93
  • Accountability: 84
  • Sustainability: 25
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 96.8%; rating input score 97
  • Fundraising efficiency: $0.71 raised per $1 spent on fundraising; rating input score 13; 13th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 79th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: Pass

Sustainability

  • Operating margin: -403.6%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 5.42; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 0.9%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: -40.9% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: 1% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: -4.5% per year; rating input score 0; 29th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 96.8% of spending went to programs
  • Governance: 9 of 9 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $310K in reported program spending
  • Leadership: top reported pay $130K · 12 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 5 filing years from 2010 to 2015
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 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.

  • High — Financial Efficiency: Fundraising efficiency scored 13/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 8/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.