Liberty Youth Ranch Inc

Nonprofit profile at a glance

EIN
383674666
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Bonita Springs, FL, USA
Phone
2395977070
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Group Homes

Reported finances

Revenue
$2,472,301
Expenses
$1,619,572
Assets
$17,739,170
Liabilities
$1,360,466

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Alan C Dimmitt MPA (President/CEO)

Highest reported compensation

  • Alan C Dimmitt MPA (President/CEO): $194,684 total reported compensation
  • Angela J Dimmitt CPA (Chief Financial Officer/Secretary): $165,997 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 residential care and education for boys and girls who, through no fault of their own, are in need of a home, a family, and the opportunity to be children. To support and care for vulnerable families, single moms, and widows, making an eternal difference. We base our concepts on a belief in God and the uniqueness, dignity, and inherent worth of each individual.

What it reported doing in 2024

Liberty Youth Ranch provides residential care, education, and support services to children, families, single moms, and widows including emotional, spiritual, and physical care. We provide food for the hungry, housing to the homeless, comfort to the suffering, and a supportive environment where children's and families' lives are rebuilt and transformed and where generations are impacted.

Operating model

Revenue model
Donor-supported. 95% 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

SUPPORTED - The filed numbers largely add up and most filed governance safeguards are in place. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 84
  • Accountability: 77
  • Sustainability: 77
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.3%; rating input score 50
  • Program expense ratio: 74.8%; rating input score 75
  • Fundraising efficiency: $12.01 raised per $1 spent on fundraising; rating input score 44; 44th percentile among comparable filings

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: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 60%; rating input score 60; 9th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 34.5%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 10.95; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 22.3%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 6.7% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 7% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: 3.7% per year; rating input score 100; 28th percentile among comparable filings

Details

  • Where the money goes: 50.3% of revenue deployed · 74.8% of spending went to programs
  • Governance: 3 of 5 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $195K · 5 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $348K reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 7 filing years from 2018 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.
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 50/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 44/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.