Civic Intelligence

National Ghost Ranch Foundation

EIN 23-7188767 • 501(c)3 • Abiquiu, NM

Profile

Ghost ranch education & retreat center fosters well-being and spiritual health through this historic, inspiring southwest landscape. Our values are to: 1. Honor this sacred land, communities, history and faith heritage 2. Extend hospitality to all 3. Encourage contemplative thought 4. Foster freedom of creative expression 5. Facilitate the transformative intersection of ideas.

280 Private Drive 1708Abiquiu, NM 87510

www.ghostranch.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

57th percentile

0.18x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

55th percentile

0.20x

Higher debt load relative to revenue than 55% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

25th percentile

-5.6%

Higher net margin than 25% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

56th percentile

6.7%

Faster asset growth than 56% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Revenue Growth

72nd percentile

22%

Faster revenue growth than 72% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$8,294,408

Up $18,421 (+0.2%) from 2023

Liabilities

Up

$1,499,889

Up $127,353 (+9.3%) from 2023

Net Assets

Down

$6,794,519

Down $108,932 (-1.6%) from 2023

Operations
Liabilities / Revenue55th percentileNet Margin25th percentile

Revenue

Up

$7,689,248

Up $15,598 (+0.2%) from 2023

Expenses

Up

$8,123,305

Up $848,892 (+12%) from 2023

Net Income

Down

-$434,057

Down $833,294 (-209%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth56th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2010: $1,991,107Liabilities 2010: $0Net Assets 2010: $1,991,1072010Assets 2011: $2,206,496Liabilities 2011: $0Net Assets 2011: $2,206,4962011Assets 2012: $2,515,682Liabilities 2012: $0Net Assets 2012: $2,515,6822012Assets 2013: $2,949,415Liabilities 2013: $0Net Assets 2013: $2,949,4152013Assets 2014: $3,095,026Liabilities 2014: $0Net Assets 2014: $3,095,0262014Assets 2017: $6,824,388Liabilities 2017: $765,275Net Assets 2017: $6,059,1132017Assets 2019: $7,355,415Liabilities 2019: $630,486Net Assets 2019: $6,724,9292019Assets 2020: $8,158,881Liabilities 2020: $1,260,934Net Assets 2020: $6,897,9472020Assets 2021: $9,217,668Liabilities 2021: $1,109,600Net Assets 2021: $8,108,0682021Assets 2022: $7,286,949Liabilities 2022: $1,244,029Net Assets 2022: $6,042,9202022Assets 2023: $8,275,987Liabilities 2023: $1,372,536Net Assets 2023: $6,903,4512023Assets 2024: $8,294,408Liabilities 2024: $1,499,889Net Assets 2024: $6,794,5192024

Highlighted filing

2024

Assets$8,294,408
Liabilities$1,499,889
Net Assets$6,794,519
Open 2024 Filing

Operations Trend

Revenue Growth72nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2010: $46,0822010Expenses 2011: $44,3552011Expenses 2012: $54,8452012Revenue 2013: $155,536Expenses 2013: $150,265Net Income 2013: $5,2712013Revenue 2014: $378,323Expenses 2014: $205,865Net Income 2014: $172,4582014Revenue 2017: $6,534,003Expenses 2017: $4,822,137Net Income 2017: $1,711,8662017Revenue 2019: $6,092,985Expenses 2019: $5,913,174Net Income 2019: $179,8112019Revenue 2020: $970,952Expenses 2020: $562,015Net Income 2020: $408,9372020Revenue 2021: $5,185,069Expenses 2021: $4,639,464Net Income 2021: $545,6052021Revenue 2022: $5,191,827Expenses 2022: $6,204,514Net Income 2022: -$1,012,6872022Revenue 2023: $7,673,650Expenses 2023: $7,274,413Net Income 2023: $399,2372023Revenue 2024: $7,689,248Expenses 2024: $8,123,305Net Income 2024: -$434,0572024

Highlighted filing

2024

Revenue$7,689,248
Expenses$8,123,305
Net Income-$434,057
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$8,294,408
Liabilities
$1,499,889
Net assets
$6,794,519
Revenue
$7,689,248
Expenses
$8,123,305
Net income
-$434,057
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.29$1.50$6.79$7.69$8.12$0.43
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.28$1.37$6.90$7.67$7.27$0.40
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.29$1.24$6.04$5.19$6.20$1.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.22$1.11$8.11$5.19$4.64$0.55
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.16$1.26$6.90$0.97$0.56$0.41
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.36$0.63$6.72$6.09$5.91$0.18
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.82$0.77$6.06$6.53$4.82$1.71
2014Detailed filing. Detailed filing data is available for this year.$3.10$0.00$3.10$0.38$0.21$0.17
2013Detailed filing. Detailed filing data is available for this year.$2.95$0.00$2.95$0.16$0.15$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.52$0.00$2.52$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$0.00$2.21$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.99$0.00$1.99$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 13, 2025
Return Version
2024v5.2
Gross Receipts
$8,749,906
Mission and Program Overview

Mission

Ghost ranch education & retreat center fosters well-being and spiritual health through this historic, inspiring southwest landscape. Our values are to: 1. Honor this sacred land, communities, history and faith heritage 2. Extend hospitality to all 3. Encourage contemplative thought 4. Foster freedom of creative expression 5. Facilitate the transformative intersection of ideas.

Ngrf fosters well-being and spiritual health via this historic, inspiring southwest landscape.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,604,790$3,066,002▼ $538,788
Land, Buildings, and Equipment, Net$1,761,785$2,009,937▲ $248,152
Cash and Non-Interest-Bearing Accounts$959,549$1,043,731▲ $84,182
Pledges and Grants Receivable$449,654$581,171▲ $131,517
Inventories for Sale or Use$27,835$98,640▲ $70,805
Prepaid Expenses and Deferred Charges$64,949$73,285▲ $8,336
Total Assets$8,275,987$8,294,408▲ $18,421
Other Assets Total$1,407,425$1,421,642▲ $14,217
Liabilities
Accounts Payable and Accrued Expenses$613,111$581,958▼ $31,153
Unsecured Notes Loans Payable$500,000$500,000→ $0
Deferred Revenue$224,878$411,839▲ $186,961
Other Liabilities$34,547$6,092▼ $28,455
Total Liabilities$1,372,536$1,499,889▲ $127,353
Net Assets / Fund Balance
Net Assets With Donor Restrictions$5,020,251$5,364,176▲ $343,925
Net Assets Without Donor Restrictions$1,883,200$1,430,343▼ $452,857
Total Net Assets Fund Balance$6,903,451$6,794,519▼ $108,932
Total Liabilities and Net Assets / Fund Balance$8,275,987$8,294,408▲ $18,421

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,396,338$446,491$1,842,829
Equipment$215,571$458,389$673,960
Other Land Buildings$398,028-$398,028
Other Assets Org$765,220--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$3,346,394$95,823▲ $483,900$1,071,628$2,854,489
2023$3,443,876$193▲ $534,689$632,364$3,346,394
2022$4,863,543$5,788▼ $783,625$641,830$3,443,876
2021$4,422,110$5,822▲ $722,787$287,176$4,863,543
2020$3,957,855$3,489▲ $581,379$120,613$4,422,110
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
David EvansChief Executive OfficerFT$155,723$34,546$190,269
Joanne LefrakDirector of ProgrammingFT$107,300$31,182$138,482

Board Members and Trustees

NameTitle
Timothy Hart-andersenPresident
Kathi BatesVice President
Amantha BarbeeBoard Member
Amy BerquistBoard Member
Anna Marie GarciaBoard Member
Chris KempesBoard Member
David BurpeeBoard Member
Dinah WeemsBoard Member
Gerzain ChavezBoard Member
Greg MccoyBoard Member
Harry EbertsBoard Member
Jason SpaethBoard Member
Karie Parker DavidsonBoard Member
Kate SummersBoard Member
Kathy TrottBoard Member
Ken AdamsBoard Member
Pete JohnsonBoard Member
Rev Louise WestfallBoard Member
Susan RoseBoard Member
Bill MajorBoard Member (thru Oct 2024)
Byron WadeBoard Member (thru Oct 2024)
Nancy BrownSecretary
Lynne HohlfeldTreasurer (as of Nov 2024)
Marilee HopkinsTreasurer (thru Oct 2024)

Highest Paid Contractors

ContractorServicesLocationCompensation
Tgg Consulting Services LLCOutsourced Accounting21750 HARDY OAK BLVD STE 1040, San Antonio, TX 78258$546,300
Sante Fe HayCustomer Experiences Trail Rides1710 PASEO DE PERALTA, Santa Fe, NM 87501$375,555
Jeff ClemProperty Restoration And Renovations1214 GODFREY ST, Espanola, NM 87532$208,152
Alpine Air LLCAc Restore, Repair & Replacement Service7912 PURPLE FRINGE RD SW, Albuquerque, NM 87121$106,636
Cliftonlarsonallen LLPAudit And Tax ServicesPO BOX 31001-2443, Pasadena, CA 91110$101,413
Revenue and Support

Revenue Composition

Contributions and Grants
$1,956,152
Program Service Revenue
$4,614,258
Investment Income
$144,139
Other Revenue
$974,699
All Other Contributions
$1,821,152
Change in Net Assets
$-434,057

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded1$167,207Fair Market Value (FMV)
Total Noncash Contributions1$167,207-

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,689,248
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$661,395
Total Revenue per Audited Statements
$8,350,643
Total Revenue per Form 990
$7,689,248
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,349,931
Other Expenses$3,706,054
Total Fundraising Expense$534,855
Professional Fundraising Fees$67,320
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,127,772$920,660$174,686$3,223,118
Fees for Services Other$797,011$168,313$63,962$1,029,286
Occupancy$674,929$23,347-$698,276
Fees for Services Accounting$533,554$95,364-$628,918
Other Employee Benefits$485,131$95,421$40,086$620,638
Information Technology$78,619$267,312$38,846$384,777
Insurance$238,018$45,126$24,235$307,379
Payroll Taxes$209,436$39,707$21,325$270,468
Other Expenses$59,239$141,305$38,085$238,629
Depreciation Depletion$78,306$118,666$5,730$202,702
Advertising-$202,109-$202,109
Current Officers, Directors, Trustees, and Key Employees$57,081$76,107$57,081$190,269
Fees for Services Professional Fundraising--$67,320$67,320
Pension Plan Contributions$34,363$7,576$3,499$45,438
Interest-$13,978-$13,978
Total Functional Expenses$5,373,459$2,214,991$534,855$8,123,305

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$8,459,575
Expenses per Audited Statements$8,123,305
Total Expenses per Form 990$8,123,305
Expenses Not Reported on Form 990$336,270
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$67,320
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Leases$6,092
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The finance committee reviews the 990 and recommends approval to the full board of directors. However, the entire board of directors is not provided with a list of disqualifed persons from schedule a nor schedule b, schedule of contributors.”

Form 990, Part VI, Section B, Line 12C

“Directors and officers sign a conflict of interest statement annually. Should a conflict arise, the person in question is not allowed to vote on the matter.”

Form 990, Part VI, Section B, Line 15A

“The personal committe reviewes and approves officer's and key employees compensation. The committe uses information obtained at the national level from the presbyterian assoc. Of camps and conference centers.”

Form 990, Part VI, Section C, Line 19

“Governing documents, the conflict of interest policy, and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
National Ghost Ranch Foundation
EIN
23-7188767
Phone
5056851000
Address
280 PRIVATE DRIVE 1708, ABIQUIU, NM 87510
Doing Business As
Ghost Ranch Education and Retreat Ce

Signing Officer

Name
Julie Champ
Title
Chief Financial Officer
Phone
5056851000
Signed
2025-10-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Evans
Formed
1972
Legal Domicile
Nm
Voting Board Members
21
Independent Board Members
21
Employees
112
Volunteers
66

Preparer

Firm
Cliftonlarsonallen Llp
Address
6501 AMERICAS PARKWAY NE SUITE 500, ALBUQUERQUE, NM 87110
Preparer
Jessica Locker CPA
Phone
5058428290
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contract service cost of sales: program service expenses 782,524. Management and general expenses 168,313. Fundraising expenses 0. Total expenses 950,837. Professional services: program service expenses 14,487. Management and general expenses 0. Fundraising expenses 63,962. Total expenses 78,449.”

FORM 990, PART XI, LINE 9:

“Change in value of split trusts 0. Change in value of perpetual trusts 31,015.”

FORM 990, PART XIII, LINE 2C:

“The process for oversight and selection of an independent accountant has not changed from the prior year.”

Financial Statement Notes

PART V, LINE 4:

“The endowment funds provide support to the operations of ghost ranch based on donor restrictions.”

PART X, LINE 2:

“The ngrf follows the provisions of financial accounting standards board (fasb) accounting standards codification (asc) 740, income taxes. In management's opinion, there were no uncertain tax positions taken by the ngrf for the tax period ended december 31, 2024. The ngrf's policy is to classify income tax penalties and interest, when applicable, according to their natural classification.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold 256,322. Sale of asset 79,948. Change in value of perpetual trusts 31,015.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold 256,322. Sale of asset 79,948.”

Raw XML AppendixShowing 400 of 778 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivityOrMissionDesc0NGRF FOSTERS WELL-BEING AND SPIRITUAL HEALTH VIA THIS HISTORIC, INSPIRING SOUTHWEST LANDSCAPE.
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IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
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