Potter's Field Ranch Inc

Nonprofit profile at a glance

EIN
680569892
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Whitefish, MT, USA
Phone
4068629673
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Protestant
Affiliation
Christianity

Official website

Reported finances

Revenue
$257,640
Expenses
$816,058
Assets
$81,281
Liabilities
$502,940

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

Leadership & pay

5 people listed

Executive titles in this filing

  • MICHAEL ROZELL (PRESIDENT)

Highest reported compensation

  • MICHAEL ROZELL (PRESIDENT): $42,000 total reported compensation

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

Overview

Mission

Potter's field ranch, inc.'s mission is to transform lives forever and reach the next generation for christ. We accomplish this through our potter's field kids (pfk) programs located in kenya, uganda, cambodia, guatemala, and the democratic republic of the congo. Potter's field works in conjunction with local churches and missionaries in these locations to provide education, food, clothing, medical supplies and biblical discipleship to children and young adults. Potter's field ranch, inc works in tandem with its sister ministry potter's field ministries of Montana, inc which also creates awareness of these needs as well as facilitates stateside outreach and evangelism. The focus of potter's field ranch is to reach the next generation for christ. Potter's field kids locations work in conjunction with local bible-teaching churches internationally and domestically. Potter's field kids provides education, food, clothing, and biblical-discipleship to children and young adults.

What it reported doing in 2024

Potter's field ranch, inc facilitates potter's field kids programs in kenya, uganda, cambodia, guatemala, and the democratic republic of the congo where we serve children and young adults and their families. In addition to meeting the physical needs of the children through food, clothing, and in some cases shelter and medical attention, potter's field kids programs provide biblical discipleship as well as opportunity for further education.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 74% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 77
  • Accountability: 90
  • Sustainability: 6
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 75%; rating input score 75
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -216.7%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 0.1; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 6.19; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 5.1%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: -9.8% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: -5% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -4.1% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 75% of spending went to programs
  • Governance: 5 of 5 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $612K in reported program spending
  • Leadership: top reported pay $42K · 5 people listed
  • Consistency: 32 of 32 current checks pass
  • Schedules: 6 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • High — Sustainability: Operating margin scored 1/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.