Civic Intelligence

Potters Ranch Inc.

990 • Fiscal year 2023 • EIN 80-0853967

Jan 01, 2023 to Dec 31, 2023 • Filed on Sep 19, 2024

7536 US 42Florence, KY 41042-1985

(859) 586-5475

Siviq Scores

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

Liabilities / Assets

34th percentile

0.01x

Higher debt load relative to assets than 34% of similar nonprofits.

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

Liabilities / Revenue

39th percentile

0.04x

Higher debt load relative to revenue than 39% of similar nonprofits.

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

Net Margin

81st percentile

28%

Higher net margin than 81% of similar nonprofits.

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

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

79th percentile

24%

Faster asset growth than 79% of similar nonprofits.

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

Revenue Growth

89th percentile

78%

Faster revenue growth than 89% of similar nonprofits.

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

Assets

Up

$4,296,268

Up $836,267 (+24%) from 2022

Net Assets

Up

$4,234,430

Up $826,708 (+24%) from 2022

Liabilities

Up

$61,838

Up $9,559 (+18%) from 2022

Revenue

Up

$1,560,797

Up $682,417 (+78%) from 2022

Expenses

Up

$1,121,450

Up $170,744 (+18%) from 2022

Net Income

Up

$439,347

Up $511,673 (+707%) from 2022

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2012: $1Liabilities 2012: $02012Assets 2013: $584,582Liabilities 2013: $22,748Net Assets 2013: $561,8342013Assets 2014: $875,555Liabilities 2014: $25,463Net Assets 2014: $850,0922014Assets 2015: $1,319,263Liabilities 2015: $30,399Net Assets 2015: $1,288,8642015Assets 2016: $1,745,548Liabilities 2016: $45,744Net Assets 2016: $1,699,8042016Assets 2017: $2,111,439Liabilities 2017: $43,722Net Assets 2017: $2,067,7172017Assets 2018: $2,680,410Liabilities 2018: $53,857Net Assets 2018: $2,626,5532018Assets 2019: $3,208,986Liabilities 2019: $46,002Net Assets 2019: $3,162,9842019Assets 2020: $3,229,293Liabilities 2020: $84,369Net Assets 2020: $3,144,9242020Assets 2021: $3,257,324Liabilities 2021: $79,549Net Assets 2021: $3,177,7752021Assets 2022: $3,460,001Liabilities 2022: $52,279Net Assets 2022: $3,407,7222022Assets 2023: $4,296,268Liabilities 2023: $61,838Net Assets 2023: $4,234,4302023Assets 2024: $5,255,017Liabilities 2024: $51,956Net Assets 2024: $5,203,0612024

Highlighted filing

2023

Assets$4,296,268
Liabilities$61,838
Net Assets$4,234,430

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2012: $0Expenses 2012: $0Net Income 2012: $02012Revenue 2013: $1,449,240Expenses 2013: $887,406Net Income 2013: $561,8342013Revenue 2014: $1,250,695Expenses 2014: $962,437Net Income 2014: $288,2582014Revenue 2015: $1,326,750Expenses 2015: $887,978Net Income 2015: $438,7722015Revenue 2016: $1,264,538Expenses 2016: $853,598Net Income 2016: $410,9402016Revenue 2017: $1,278,146Expenses 2017: $910,233Net Income 2017: $367,9132017Revenue 2018: $1,380,085Expenses 2018: $821,249Net Income 2018: $558,8362018Revenue 2019: $1,370,642Expenses 2019: $834,211Net Income 2019: $536,4312019Revenue 2020: $696,825Expenses 2020: $714,885Net Income 2020: -$18,0602020Revenue 2021: $995,054Expenses 2021: $962,203Net Income 2021: $32,8512021Revenue 2022: $878,380Expenses 2022: $950,706Net Income 2022: -$72,3262022Revenue 2023: $1,560,797Expenses 2023: $1,121,450Net Income 2023: $439,3472023Revenue 2024: $1,741,689Expenses 2024: $1,150,398Net Income 2024: $591,2912024

Highlighted filing

2023

Revenue$1,560,797
Expenses$1,121,450
Net Income$439,347
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 19, 2024
Return Version
2023v5.1
Gross Receipts
$2,787,517
Mission and Program Overview

Mission

NONE

Potter's ranch exists to promote the kingdom of god and the life principles contained in the bible, with christ as our example.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,407,722$4,234,430▲ $826,708
Investments in Publicly Traded Securities$3,160,949$3,430,530▲ $269,581
Cash and Non-Interest-Bearing Accounts$73,889$509,548▲ $435,659
Land, Buildings, and Equipment, Net$209,240$317,267▲ $108,027
Accounts Receivable$10,322$33,322▲ $23,000
Inventories for Sale or Use$5,601$5,601→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$3,460,001$4,296,268▲ $836,267
Liabilities
Accounts Payable and Accrued Expenses$52,279$61,838▲ $9,559
Total Liabilities$52,279$61,838▲ $9,559
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,407,722$4,234,430▲ $826,708
Total Liabilities and Net Assets / Fund Balance$3,460,001$4,296,268▲ $836,267

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$81,872$143,170$225,042
Other Land Buildings$72,137$130,517$202,654
Buildings$163,258$20,483$183,741
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$950,990
Program Service Revenue
$516,729
Investment Income
$103,492
Other Revenue
$-10,414
All Other Contributions
$893,658
Change in Net Assets
$439,347
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$570,355
Salaries, Compensation, and Employee Benefits$551,095
Total Fundraising Expense$10,229
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$277,910$213,395$4,962$496,267
Occupancy$41,475$31,847$741$74,063
Insurance$35,065$26,925$626$62,616
Depreciation Depletion$27,244$20,920$487$48,651
Payroll Taxes$20,849$16,009$372$37,230
Fees for Service Investment Mgmnt Fees$11,782$9,047$211$21,040
Pension Plan Contributions$9,855$7,567$176$17,598
Other Expenses$15,178$15,450$359$15,178
Office Expenses$4,781$3,671$85$8,537
Fees for Services Other$3,918$3,009$71$6,998
All Other Expenses$3,439$2,641$60$6,140
Conferences and Meetings$1,968$1,511$35$3,514
Fees for Services Legal$1,464$1,124$26$2,614
Advertising$885$680$16$1,581
Total Functional Expenses$671,325$439,896$10,229$1,121,450
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$4,170
Fundraising Gross Income$1,092
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Anniversary Dinner$56,096-$598-
Golf Outing$2,328$1,092$135$957
Total Events$58,424$1,092$4,170$-3,078
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

Robert j. Lightner is the father of wes w. Lightner.

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

A copy of the 990 was provided to the board members and all were given the chance to review and ask questions prior to filing.

Form 990, Part VI, Section C, Line 19

The organizations governing documents, conflict of interest policy, and financial statements are available to the public through the organization's website upon request.

Filing and Contact Details

Filer

Filer Name
Potters Ranch Inc
EIN
80-0853967
Phone
8595865475
Address
7536 US 42, FLORENCE, KY 41042-1985

Signing Officer

Name
Robert J Lightner
Title
Chairman
Phone
8595865475
Signed
2024-09-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert J Lightner
Formed
2012
Legal Domicile
Ky
Voting Board Members
7
Independent Board Members
7
Employees
55
Volunteers
0

Preparer

Firm
Rudler Psc
Address
SUITE 200 809 WRIGHTS SUMMIT, PARKWAY, FORT WRIGHT, KY 41011
Preparer
David W Neuhaus CPA
Phone
8593311717
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IRS990/PensionPlanContributionsGrp/TotalAmt017598
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ROBERT J LIGHTNER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/BusinessCd1624100
IRS990/ProgramServiceRevenueGrp/BusinessCd2624100
IRS990/ProgramServiceRevenueGrp/BusinessCd3624100
IRS990/ProgramServiceRevenueGrp/BusinessCd4624100
IRS990/ProgramServiceRevenueGrp/Desc0SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1DAY CAMPS
IRS990/ProgramServiceRevenueGrp/Desc2OTHER PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc3HORSEMANSHIP PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc4DYSLEXIA WORKSHOPS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0326582
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1119444
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt235025
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt321192
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt414486
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0326582
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1119444
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt235025
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt321192
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt414486
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0283243
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt027063
IRS990/PYInvestmentIncomeAmt0127806
IRS990/PYOtherExpensesAmt0421732
IRS990/PYOtherRevenueAmt035
IRS990/PYProgramServiceRevenueAmt0467296
IRS990/PYRevenuesLessExpensesAmt0-72326
IRS990/PYSalariesCompEmpBnftPaidAmt0501911
IRS990/PYTotalExpensesAmt0950706
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0878380
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0439347
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0519813
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt03407722
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt04234430
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt0185463
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0185463
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0934894
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0255597
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0133396
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0387358
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0827778
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02539023
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0102783
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0127806
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt063348
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0101990
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0106206
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0502133
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0516729
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0467296
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0102
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0382
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0984509
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0102783
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0127806
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt063348
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0101990
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0106206
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0502133
IRS990ScheduleA/InvestmentIncomeCYPct00.09470
IRS990ScheduleA/InvestmentIncomePYPct00.09690
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt020354
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt032017
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0579935
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0207375
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0436276
IRS990ScheduleA/OtherIncome509Grp/TotalAmt01275957
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.45700
IRS990ScheduleA/PublicSupportPY509Pct00.51600
IRS990ScheduleA/PublicSupportTotal509Amt02422582
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0874331
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0226619
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt01100950
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt0874331
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt041156
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0915487
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01451623
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0722893
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0133396
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0387460
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0828160
IRS990ScheduleA/Total509Grp/TotalAmt03523532
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01574760
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0882716
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0776679
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0696825
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01370642
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05301622
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0163258
IRS990ScheduleD/BuildingsGrp/DepreciationAmt020483
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0183741
IRS990ScheduleD/EquipmentGrp/BookValueAmt081872
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0143170
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0225042
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt072137
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0130517
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0202654
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0317267
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt057332
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt056096
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt01236
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt04170
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNIVERSARY DINNER
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt0876
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt0876
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt056096
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt02328
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt058424

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