White Horse Ranch

Legal name: White Horse Outreach Foundation

Nonprofit profile at a glance

EIN
813927546
IRS 990 coverage
2017–2023
Official website data refreshed
Sep 2026
Forms available
Form 990 2023, Form 990-T 2023
Location
Mooreland, Oklahoma, US
Phone
(580) 994-5649
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Family Services

Official website

Reported finances

Revenue
$92,991
Expenses
$149,227
Assets
$1,450,598
Liabilities
$1,721,991

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

5 people listed

Highest reported compensation

  • JULIA BROCKWAY (BOARD MEMBER): $39,129 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

WHR is a mental health primary program. The Ranch also works with co-occurring disorders including but not limited to substance use and abuse, self-harm, mild eating disorders, trauma and sexual abuse.

What it reported doing in 2023

Granting of educational scholarships, grants, or loans to college students selected as meritorious and capable of furthering the purposes of the corporation; making of grants and gifts to public charities, educational institutions of learning, and scientific research and institutions engaged in the discovery, treatment, and cure of disease and care of the afflicted; and making of grants, gifts, and loans to persons in distress due to illness, accident, or disaster who are selected as meritorious and capable of furthering the purposes of the corporation.

Operating model

Revenue model
Earned-program. 83% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 34
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 66.7%; rating input score 67
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -60.5%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 9.72; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 1.19; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 26.2%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 63.9% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 33.7% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: -2% per year; rating input score 0; 31st percentile among comparable filings

Details

  • What they do: 6 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 100% of revenue deployed · 66.7% of spending went to programs
  • Governance: 5 of 5 board members independent · 1 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $100K in reported program spending
  • Leadership: top reported pay $39K · 5 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2017 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Operating margin scored 29/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.