Kentucky Sheriffs' Boys & Girls Ranch Trust

Nonprofit profile at a glance

EIN
610880944
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Gilbertsville, KY, USA
Phone
2703628660
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$855,559
Expenses
$807,119
Assets
$502,919
Liabilities
$108,269

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

Leadership & pay

20 people listed

Executive titles in this filing

  • BERL PERDUE (PAST PRESIDENT)
  • MIKE JANSEN (PAST PRESIDENT)
  • RAMON PINEIROA (PRESIDENT)
  • JOHNNY BIVENS (FIRST VICE PRESIDENT)
  • BRIAN MAINES (SECOND VICE PRESIDENT)
  • BRETT HIGHTOWER (THIRD VICE PRESIDENT)

Highest reported compensation

  • JERRY WAGNER (EXECUTIVE DIRECTOR): $87,915 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 provide a summer program that hosts needy children ages 9-13

What it reported doing in 2024

A summer program that hosts needy children ages 9-13 (300 to 400 participants)

Operating model

Revenue model
Donor-supported. 83% 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.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.2%; rating input score 57
  • Program expense ratio: 59.8%; rating input score 60
  • Fundraising efficiency: $3 raised per $1 spent on fundraising; rating input score 9; 9th percentile among comparable filings

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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.7%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 0.62; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0.22; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 10.9%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 3.4% per year; rating input score 100; 34th percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 6.8% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 57.2% of revenue deployed · 59.8% of spending went to programs
  • Governance: 20 of 20 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $482K in reported program spending
  • Leadership: top reported pay $88K · 20 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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: Mission deployment rate scored 57/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 9/100.
  • Review — Sustainability: Operating margin scored 52/100.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.