Civic Intelligence

Reigning Grace Ranch

990 • Fiscal year 2023 • EIN 45-3219899

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 09, 2024

28150 N Alma School ParkwayScottsdale, AZ 85262

(480) 442-8934

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

60th percentile

0.13x

Higher debt load relative to assets than 60% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

68th percentile

0.24x

Higher debt load relative to revenue than 68% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

74th percentile

20%

Higher net margin than 74% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

62nd percentile

$87,200

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

68th percentile

13%

Faster asset growth than 68% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

77th percentile

35%

Faster revenue growth than 77% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$2,495,272

Up $285,406 (+13%) from 2022

Net Assets

Up

$2,168,575

Up $272,984 (+14%) from 2022

Liabilities

Up

$326,697

Up $12,422 (+4.0%) from 2022

Revenue

Up

$1,356,309

Up $350,920 (+35%) from 2022

Expenses

Up

$1,083,325

Up $154,938 (+17%) from 2022

Net Income

Up

$272,984

Up $195,982 (+255%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2011: $5,385Liabilities 2011: $02011Assets 2012: $26,611Net Assets 2012: $26,6112012Assets 2013: $153,729Liabilities 2013: $15,684Net Assets 2013: $138,0452013Assets 2014: $145,260Liabilities 2014: $8,190Net Assets 2014: $137,0702014Assets 2015: $160,930Liabilities 2015: $639Net Assets 2015: $160,2912015Assets 2016: $249,768Liabilities 2016: $19,953Net Assets 2016: $229,8152016Assets 2017: $658,016Liabilities 2017: $273,781Net Assets 2017: $384,2352017Assets 2018: $1,336,011Liabilities 2018: $210,071Net Assets 2018: $1,125,9402018Assets 2019: $1,442,765Liabilities 2019: $154,524Net Assets 2019: $1,288,2412019Assets 2020: $1,404,120Liabilities 2020: $20,988Net Assets 2020: $1,383,1322020Assets 2021: $1,839,875Liabilities 2021: $21,286Net Assets 2021: $1,818,5892021Assets 2022: $2,209,866Liabilities 2022: $314,275Net Assets 2022: $1,895,5912022Assets 2023: $2,495,272Liabilities 2023: $326,697Net Assets 2023: $2,168,5752023Assets 2024: $2,794,737Liabilities 2024: $351,467Net Assets 2024: $2,443,2702024

Highlighted filing

2023

Assets$2,495,272
Liabilities$326,697
Net Assets$2,168,575

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $13,040Expenses 2011: $7,655Net Income 2011: $5,3852011Revenue 2012: $123,424Expenses 2012: $97,604Net Income 2012: $25,8202012Revenue 2013: $246,096Expenses 2013: $134,662Net Income 2013: $111,4342013Revenue 2014: $140,073Expenses 2014: $141,048Net Income 2014: -$9752014Revenue 2015: $176,370Expenses 2015: $153,149Net Income 2015: $23,2212015Revenue 2016: $338,685Expenses 2016: $269,161Net Income 2016: $69,5242016Revenue 2017: $508,642Expenses 2017: $354,222Net Income 2017: $154,4202017Revenue 2018: $1,136,878Expenses 2018: $391,641Net Income 2018: $745,2372018Revenue 2019: $756,154Expenses 2019: $596,931Net Income 2019: $159,2232019Revenue 2020: $603,665Expenses 2020: $508,774Net Income 2020: $94,8912020Revenue 2021: $1,122,811Expenses 2021: $687,354Net Income 2021: $435,4572021Revenue 2022: $1,005,389Expenses 2022: $928,387Net Income 2022: $77,0022022Revenue 2023: $1,356,309Expenses 2023: $1,083,325Net Income 2023: $272,9842023Revenue 2024: $1,374,474Expenses 2024: $1,099,779Net Income 2024: $274,6952024

Highlighted filing

2023

Revenue$1,356,309
Expenses$1,083,325
Net Income$272,984
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 9, 2024
Return Version
2023v5.1
Gross Receipts
$1,356,309
Mission and Program Overview

Mission

To redeem the equine, strengthen the child and discover hope for the family in a safe and positive authentic western setting.

Reigning Grace Ranch exists to Discover; the restoration of rescued horses, redemption of the family and bringing hope into the community by creating a sustainable future in an authentic Christian Ranch environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,715,150$1,877,911▲ $162,761
Cash and Non-Interest-Bearing Accounts$494,716$602,846▲ $108,130
Accounts Receivable-$8,067-
Prepaid Expenses and Deferred Charges-$6,448-
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,209,866$2,495,272▲ $285,406
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$294,896$290,214▼ $4,682
Accounts Payable and Accrued Expenses$19,379$36,483▲ $17,104
Total Liabilities$314,275$326,697▲ $12,422
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,760,681$2,074,638▲ $313,957
Net Assets With Donor Restrictions$134,910$93,937▼ $40,973
Total Net Assets Fund Balance$1,895,591$2,168,575▲ $272,984
Total Liabilities and Net Assets / Fund Balance$2,209,866$2,495,272▲ $285,406

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$966,055$107,333$1,073,388
Land$655,236-$655,236
Equipment$80,926$204,794$285,720
Leasehold Improvements$91,156$50,544$141,700
Other Land Buildings$84,538$47,964$132,502
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Amanda MooreExecutive DirectorFT$87,200$87,200

Board Members and Trustees

NameTitle
Christopher MoorePresident
Budd FlorkowitzDirector
Paul ShestonDirector
Rick CollinsDirector
Barbara BrownSecretary
Mechelle MooreTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,280,415
Program Service Revenue
$74,537
Investment Income
$0
Other Revenue
$1,357
All Other Contributions
$1,249,433
Change in Net Assets
$272,984

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,356,309
Total Revenue per Audited Statements
$1,356,309
Total Revenue per Form 990
$1,356,309
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$673,554
Salaries, Compensation, and Employee Benefits$400,917
Total Fundraising Expense$65,673
Professional Fundraising Fees$8,854
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$274,629$617$4,500$279,746
Fees for Services Other$81,084$39,640$2,823$123,547
Current Officers, Directors, Trustees, and Key Employees$74,120$4,360$8,720$87,200
Depreciation Depletion$64,760$924$2,455$68,139
Payroll Taxes$26,680$334$1,011$28,025
Advertising$1,190$5,582$20,782$27,554
Interest-$27,059-$27,059
All Other Expenses$19,127$3,309$4,035$26,471
Insurance$21,550$308$817$22,675
Fees for Services Accounting-$22,410-$22,410
Occupancy$14,927$213$566$15,706
Travel$12,020$1,668$668$14,356
Information Technology$3,882$2,912$5,440$12,234
Other Expenses$8,321$303$303$8,927
Fees for Services Professional Fundraising--$8,854$8,854
Other Employee Benefits$5,651$80$215$5,946
Fees for Services Legal-$156-$156
Total Functional Expenses$894,794$122,858$65,673$1,083,325

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,083,325
Total Expenses per Audited Statements$1,083,325
Total Expenses per Form 990$1,083,325
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$8,854
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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 A, Line 2

The Executive Director and President are married. In addition, another board member is related by marriage to the brother of the President.

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

The Executive Director distributes a copy of the 990 return to all board members for review and comment prior to being filed at the first meeting of the Board following the filing of the 990 with the IRS. The complete Form 990 is presented to the Board by the Organization's lead officers with responsibility over the Form 990's review. Thereafter, questions are taken and the Form, its preparation and its public relations impact are discussed.

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

At each Board and committee meeting, if there is a discussion of selecting or engaging a vendor or service provider, all in attendance are asked to recuse themselves from the discussion if there could be a perceived conflict. Annually, the Organization reviews and discusses the conflict of interest policy and requests that each Board member list and acknowledge any known conflicts.

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

The Executive Directors compensation is reviewed each October or November by the board of directors.

Form 990, Part VI, Section C, Line 19

The Organization will provide in a timely manner copies of all governing documents including its conflict of interest policies and financial statements when requested in writing or in person.

Filing and Contact Details

Filer

Filer Name
Reigning Grace Ranch
EIN
45-3219899
Phone
4804428934
Address
28150 N Alma School Parkway, Scottsdale, AZ 85262

Signing Officer

Name
Christopher Moore
Title
President
Signed
2024-10-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Moore
Formed
2011
Legal Domicile
Az
Voting Board Members
7
Independent Board Members
5
Employees
8
Volunteers
137

Preparer

Firm
Janice Moen CPA
Address
12 Vista Drive, Hooksett, NH 03106
Preparer
Janice Moen CPA
Phone
5052502231
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

OTHER PROGRAM SERVICES 4: Chapel Ministry - The mission of Reigning Grace Ranch has a prominent element of faith that drives the character and culture of what we do. The Chapel Ministry is 100% donor funded, and was designed to provide an opportunity to discover a deeper understanding and purpose for individuals seeking the love of God and the powerful healing that comes from an intentional relationship with Jesus Christ. The "Chapel" at Reigning Grace Ranch is one element of the of overarching programming designed to help the people we serve experience healing and hope for their futures. OTHER PROGRAM SERVICES 5: Healing & Therapy - Equine-assisted psychotherapy incorporates horses into the therapeutic process. Participants engage in activities such as grooming, feeding, and leading a horse while being supervised by a mental health professional. Hippotherapy is a form of equine therapy that involves occupational, physical, and speech-language pathology led by a licensed therapist. The team at Reigning Grace Ranch provides over 5,000 encounters a year with individuals and families. Each week hundreds of individuals experience programming designed to expose growth and learning in an authentic ranch environment.

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IRS990/PayrollTaxesGrp/ProgramServicesAmt026680
IRS990/PayrollTaxesGrp/TotalAmt028025
IRS990/PensionPlanContributionsGrp/TotalAmt00
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06448
IRS990/PrincipalOfficerNm0Christopher Moore
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/Desc0Boarding income
IRS990/ProgramServiceRevenueGrp/Desc1Chapel income
IRS990/ProgramServiceRevenueGrp/Desc2Children's program income
IRS990/ProgramServiceRevenueGrp/Desc3Other program income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt039791
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11535
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IRS990/ProgSrvcAccomActy2Grp/Desc0Child Mentorship - The children we serve at Reigning Grace Ranch receive Equine Therapy at nearly no charge, as our services are 98% funded by donor support to the community. The ranch focus demographic is "At Risk Youth" in lower socioeconomics. The team at Reigning Grace Ranch will provide over 5,000 encounters with individuals and families. Each week hundreds of individuals experience equine therapy or recreational therapy programming designed to expose growth and learning in an authentic ranch environment.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0269830
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt011497
IRS990/ProgSrvcAccomActy3Grp/Desc0Chapel Ministry - The mission of Reigning Grace Ranch has a prominent element of faith that drives the character and culture of what we do. The Chapel Ministry is 100% donor funded, and was designed to provide an opportunity to discover a deeper understanding and purpose for individuals seeking the love of God and the powerful healing that comes from an intentional relationship with Jesus Christ. The "Chapel" at Reigning Grace Ranch is one element of the of overarching programming designed to help the people we serve experience healing and hope for their futures.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0236582
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt01535
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IRS990/ReconcilationRevenueExpnssAmt0272984
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: Chapel Ministry - The mission of Reigning Grace Ranch has a prominent element of faith that drives the character and culture of what we do. The Chapel Ministry is 100% donor funded, and was designed to provide an opportunity to discover a deeper understanding and purpose for individuals seeking the love of God and the powerful healing that comes from an intentional relationship with Jesus Christ. The "Chapel" at Reigning Grace Ranch is one element of the of overarching programming designed to help the people we serve experience healing and hope for their futures. OTHER PROGRAM SERVICES 5: Healing & Therapy - Equine-assisted psychotherapy incorporates horses into the therapeutic process. Participants engage in activities such as grooming, feeding, and leading a horse while being supervised by a mental health professional. Hippotherapy is a form of equine therapy that involves occupational, physical, and speech-language pathology led by a licensed therapist. The team at Reigning Grace Ranch provides over 5,000 encounters a year with individuals and families. Each week hundreds of individuals experience programming designed to expose growth and learning in an authentic ranch environment.

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.79$0.35$2.44$1.37$1.10$0.27
2023Detailed filing. Detailed filing data is available for this year.$2.50$0.33$2.17$1.36$1.08$0.27
2022Detailed filing. Detailed filing data is available for this year.$2.21$0.31$1.90$1.01$0.93$0.08
2021Detailed filing. Detailed filing data is available for this year.$1.84$0.02$1.82$1.12$0.69$0.44
2020Detailed filing. Detailed filing data is available for this year.$1.40$0.02$1.38$0.60$0.51$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.44$0.15$1.29$0.76$0.60$0.16
2018Detailed filing. Detailed filing data is available for this year.$1.34$0.21$1.13$1.14$0.39$0.75
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.27$0.38$0.51$0.35$0.15
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.02$0.23$0.34$0.27$0.07
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.00$0.16$0.18$0.15$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.15$0.01$0.14$0.14$0.14$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.15$0.02$0.14$0.25$0.13$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.03$0.12$0.10$0.03
2011Summary only. Only limited summary data is available for this year.$0.01$0.00$0.01$0.01$0.01