Fire Pit Ranch

Nonprofit profile at a glance

EIN
811126622
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-EZ 2019
Location
Moore, SC, USA
Phone
8646802262
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Development Programs
Affiliation
Christianity

Reported finances

Revenue
$824,550
Expenses
$709,442
Assets
$1,025,129
Liabilities
$261,288

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

Leadership & pay

5 people listed

Executive titles in this filing

  • SETH L BUCKLEY (PRESIDENT AND DIRECTOR)

Highest reported compensation

  • SETH L BUCKLEY (PRESIDENT AND DIRECTOR): $90,000 total reported compensation
  • JACOB S BUCKLEY (SECRETARY AND DIRECTOR): $67,000 total reported compensation

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

Overview

Mission

Providing resources and christian, faith-based outreach, counseling, and retreat programs for fathers and adolescent children

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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.
  • 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. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 92
  • Accountability: 72
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.4%; rating input score 83
  • Program expense ratio: 95.7%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • 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; 63rd percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 14%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 1.44; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.25; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 22.1%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 35.1% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 29.6% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 34.7% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 83.4% of revenue deployed · 95.7% of spending went to programs
  • Governance: 3 of 3 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $679K in reported program spending
  • Leadership: top reported pay $90K · 5 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 5 filing years from 2020 to 2024
  • 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.

Key Signals

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

  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.