Lone Tree Inc

Nonprofit profile at a glance

EIN
850285251
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Capitan, NM, USA
Phone
5753543322
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Camps

Official website

Reported finances

Revenue
$1,216,334
Expenses
$1,300,164
Assets
$3,071,717
Liabilities
$62,823

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

Leadership & pay

10 people listed

Executive titles in this filing

  • CHARLENE WORRELL (PRESIDENT/CEO/TREASURER)
  • AMANDA ESSENMACHER (VICE PRESIDENT/CHAIR)

Highest reported compensation

  • STEVE DIRKS (DIRECTOR): $78,966 total reported compensation
  • CHARLENE WORRELL (PRESIDENT/CEO/TREASURER): $64,044 total reported compensation
  • CHRISTINA WILSON (SECRETARY): $24,506 total reported compensation

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

Overview

Mission

See schedule o

What it reported doing in 2025

Fort lone tree - fort lone tree is a camp developed and designed for 8-12 year old youths. This program centers on the opportunity to enjoy god's creation and the outdoors. Bible studies are taught during each activity and around the campfire each evening. Campers are able to experience new activities while developing new skills. As campers return to camp, training programs are available to introduce the campers to responsibility and teamwork. Fort lone tree provides campers the opportunity to serve others and live out their christian faith.

Operating model

Revenue model
Earned-program. 72% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 98% 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. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 94
  • Accountability: 73
  • Sustainability: 37
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.7%; rating input score 93
  • Program expense ratio: 86.4%; rating input score 86
  • Fundraising efficiency: $211.2 raised per $1 spent on fundraising; rating input score 91; 91st 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: 100%; rating input score 100; 78th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 70%; rating input score 70; 18th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: Pass

Sustainability

  • Operating margin: -6.9%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 2.36; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 12.9%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: -1.3% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: -0.2% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: 3.9% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 92.7% of revenue deployed · 86.4% of spending went to programs
  • Governance: 7 of 10 board members independent · 7 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $1.1M in reported program spending
  • Leadership: top reported pay $79K · 10 people listed
  • Consistency: 33 of 33 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 16 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 16/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.