The Buckeye Ranch Foundation Inc

Nonprofit profile at a glance

EIN
311593013
IRS 990 coverage
2009–2019
Forms available
Form 990 2019
Location
Grove City, OH, USA
Phone
6148752371
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$3,623,939
Expenses
$1,571,911
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

28 people listed

Executive titles in this filing

  • D NICHOLAS REES EXITED 519 (FORMER PRESIDENT AND CEO)
  • VICKIE THOMPSON-SANDY (PRESIDENT AND CEO)

Highest reported compensation

  • D NICHOLAS REES EXITED 519 (FORMER PRESIDENT AND CEO): $250,726 total reported compensation
  • VICKIE THOMPSON-SANDY (PRESIDENT AND CEO): $186,228 total reported compensation
  • SHERRI ORR EXIT 9119 (CHIEF FISCAL OFFICER): $184,962 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The buckeye ranch foundation, inc. Embraces and supports the mission and purpose of the buckeye ranch, inc. Which is to provide a variety of residential and community based treatment services along with child welfare and foster care services for boys and girls with emotional and behavioral problems. The foundation conducts numerous fundraising activities.

What it reported doing in 2019

The buckeye ranch provides a variety of residential and community based treatment services, along with foster care and child welfare services, for boys and girls with emotional and behavior problems.

Operating model

Revenue model
Donor-supported. 74% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 71% for direct work, and 29% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 71
  • Accountability: 100
  • Sustainability: 54
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.2%; rating input score 62
  • Program expense ratio: 67.7%; rating input score 68
  • Fundraising efficiency: $2.89 raised per $1 spent on fundraising; rating input score 9; 9th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 71st 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; 64th 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: 56.6%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 1.6%; rating input score 79; 79th percentile among comparable filings

Growth

  • Program expense growth: -14.9% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: -0.1% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: -2.9% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 62.2% of revenue deployed · 67.7% of spending went to programs
  • Governance: 24 of 24 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $251K · 28 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 10 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 11 filing years from 2009 to 2019
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 3 filed related-organization links
  • 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: Pay-setting controls scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 9/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • High — Growth: Asset growth scored 0/100.