Civic Intelligence

Potters Ranch Inc.

990 • Fiscal year 2024 • EIN 80-0853967

Jan 01, 2024 to Dec 31, 2024 • Filed on Aug 22, 2025

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

20th percentile

0.01x

Higher debt load relative to assets than 20% of similar nonprofits.

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

Liabilities / Revenue

21st percentile

0.03x

Higher debt load relative to revenue than 21% of similar nonprofits.

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

Net Margin

83rd percentile

34%

Higher net margin than 83% of similar nonprofits.

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

Top Officer Pay

22nd percentile

$0

Higher top officer pay than 22% of similar nonprofits.

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

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

Asset Growth

82nd percentile

22%

Faster asset growth than 82% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

57th percentile

12%

Faster revenue growth than 57% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$5,255,017

Up $958,749 (+22%) from 2023

Net Assets

Up

$5,203,061

Up $968,631 (+23%) from 2023

Liabilities

Down

$51,956

Down $9,882 (-16%) from 2023

Revenue

Up

$1,741,689

Up $180,892 (+12%) from 2023

Expenses

Up

$1,150,398

Up $28,948 (+2.6%) from 2023

Net Income

Up

$591,291

Up $151,944 (+35%) from 2023

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

2024

Assets$5,255,017
Liabilities$51,956
Net Assets$5,203,061

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

2024

Revenue$1,741,689
Expenses$1,150,398
Net Income$591,291
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 22, 2025
Return Version
2024v5.2
Gross Receipts
$2,466,267
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$4,234,430$5,203,061▲ $968,631
Investments in Publicly Traded Securities$3,430,530$4,842,431▲ $1,411,901
Land, Buildings, and Equipment, Net$317,267$227,509▼ $89,758
Cash and Non-Interest-Bearing Accounts$509,548$166,500▼ $343,048
Accounts Receivable$33,322$12,976▼ $20,346
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$4,296,268$5,255,017▲ $958,749
Liabilities
Accounts Payable and Accrued Expenses$61,838$51,956▼ $9,882
Total Liabilities$61,838$51,956▼ $9,882
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,234,430$5,203,061▲ $968,631
Total Liabilities and Net Assets / Fund Balance$4,296,268$5,255,017▲ $958,749

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$52,212$172,830$225,042
Other Land Buildings$47,882$154,772$202,654
Buildings$127,415$25,022$152,437
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$907,479
Program Service Revenue
$575,677
Investment Income
$260,341
Other Revenue
$-1,808
All Other Contributions
$810,128
Change in Net Assets
$591,291
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$583,451
Other Expenses$566,947
Total Fundraising Expense$10,598
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$296,424$227,611$5,293$529,328
Insurance$48,585$37,307$868$86,760
Occupancy$41,171$31,613$735$73,519
Depreciation Depletion$32,845$25,220$587$58,652
Payroll Taxes$22,677$17,412$405$40,494
Fees for Service Investment Mgmnt Fees$14,136$10,855$252$25,243
All Other Expenses$18,350$6,118$142$24,610
Other Expenses$11,499$8,830$205$20,534
Pension Plan Contributions$7,632$5,861$136$13,629
Office Expenses$6,860$5,268$123$12,251
Fees for Services Legal$2,240$1,720$40$4,000
Fees for Services Other$2,109$1,620$38$3,767
Advertising$1,255$963$22$2,240
Conferences and Meetings$78$60$1$139
Total Functional Expenses$684,041$455,759$10,598$1,150,398
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$3,573
Fundraising Gross Income$860
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Anniversary Gala$95,991-$1,340-
Golf Outing$2,220$860-$860
Total Events$98,211$860$3,573$-2,713
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
2025-08-22
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
43
Volunteers
7

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/ProgramServicesAmt07632
IRS990/PensionPlanContributionsGrp/TotalAmt013629
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/RelatedOrExemptFuncIncomeAmt0432168
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt180282
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt238161
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt314071
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt410995
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0432168
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt180282
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt238161
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt314071
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt410995
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0950990
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0103492
IRS990/PYOtherExpensesAmt0570355
IRS990/PYOtherRevenueAmt0-10414
IRS990/PYProgramServiceRevenueAmt0516729
IRS990/PYRevenuesLessExpensesAmt0439347
IRS990/PYSalariesCompEmpBnftPaidAmt0551095
IRS990/PYTotalExpensesAmt01121450
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01560797
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0591291
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0576582
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt04234430
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt05203061
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt0185463
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0185463
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME - 2020 AMOUNT: $ 207,375. 2021 AMOUNT: $ 579,935. 2022 AMOUNT: $ 29,898. 2023 AMOUNT: $ 17,064. 2024 AMOUNT: $ 1,214. INVENOTRY SALES - 2022 AMOUNT: $ 663. 2023 AMOUNT: $ 2,198. 2024 AMOUNT: $ 663. NET FUNDRAISING INCOME - 2022 AMOUNT: $ 1,456. 2023 AMOUNT: $ 1,092. 2024 AMOUNT: $ 860.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0107478
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0934894
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0255597
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0133396
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0387358
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01818723
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0259996
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0102783
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0127806
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt063348
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0101990
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0655923
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0575677
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0516729
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0467296
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0102
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01559804
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0259996
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0102783
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0127806
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt063348
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0101990
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0655923
IRS990ScheduleA/InvestmentIncomeCYPct00.13450
IRS990ScheduleA/InvestmentIncomePYPct00.09470
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt02737
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt020354
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt032017
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0579935
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0207375
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0842418
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.46640
IRS990ScheduleA/PublicSupportPY509Pct00.45700
IRS990ScheduleA/PublicSupportTotal509Amt02274328
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt03249
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0874331
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0226619
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt01104199
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt03249
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0874331
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt041156
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0918736
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0683155
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01451623
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0722893
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0133396
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0387460
IRS990ScheduleA/Total509Grp/TotalAmt03378527
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0945888
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01574760
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0882716
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0776679
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0696825
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04876868
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/BookValueAmt0127415
IRS990ScheduleD/BuildingsGrp/DepreciationAmt025022
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0152437
IRS990ScheduleD/EquipmentGrp/BookValueAmt052212
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0172830
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0225042
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt047882
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0154772
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0202654
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0227509
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt097351
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt095991
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt01360
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt03573
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNIVERSARY GALA
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GOLF OUTING

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