Lighthouse Ranch for Boys Inc

Nonprofit profile at a glance

EIN
720897907
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Loranger, LA, USA
Phone
9858786560
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$2,573,068
Expenses
$2,536,620
Assets
$2,300,548
Liabilities
$1,303,145

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

21 people listed

Executive titles in this filing

  • JONATHAN SMITH (PRESIDENT)
  • DANIEL V SMITH (CEO)

Highest reported compensation

  • JONATHAN SMITH (PRESIDENT): $120,650 total reported compensation
  • DANIEL V SMITH (CEO): $84,000 total reported compensation
  • KAYLA C SANDERS (SECRETARY): $78,346 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To heal the broken lives of young men through theraputic guidance methods and a ministry of love and caring.

What it reported doing in 2025

Healing the broken lives of young men whose lives somehow turned down the wrong path, made wrong choices and need another chance in life thorugh therapeutic guidance methods and a ministry of love and caring.

Operating model

Revenue model
Earned-program. 63% 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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 92
  • Accountability: 72
  • Sustainability: 29
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.2%; rating input score 69
  • Program expense ratio: 70.2%; rating input score 70
  • Fundraising efficiency: $5.29 raised per $1 spent on fundraising; rating input score 16; 16th 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: 92%; rating input score 92; 23rd percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.4%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0.91; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0.57; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 10.7%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 8.9% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 11.1% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 11.4% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 69.2% of revenue deployed · 70.2% of spending went to programs
  • Governance: 23 of 25 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.8M in reported program spending
  • Leadership: top reported pay $121K · 21 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2025
  • 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.

Key Signals

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

  • Moderate — Accountability: Governance controls: 5 of 9 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 16/100.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.