Civic Intelligence

Pearl of Grace Ranch Inc

EIN 81-3179370 • 501(c)3 • Guthrie, OK

Profile

To model christ's love, cultivate transformative relationships and help girls build character to make responsible life choices through daily discipleship, equine assisted learning, quality christian education and individual counseling

PO Box 582Guthrie, OK 73044

www.pearlofgraceranch.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.13x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.33x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

62nd percentile

11%

Higher net margin than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

48th percentile

$48,960

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

51st percentile

4.0%

Faster asset growth than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

17%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,704,104

Up $65,959 (+4.0%) from 2023

Liabilities

Down

$223,186

Down $9,516 (-4.1%) from 2023

Net Assets

Up

$1,480,918

Up $75,475 (+5.4%) from 2023

Revenue

Up

$667,476

Up $97,593 (+17%) from 2023

Expenses

Up

$592,001

Up $80,302 (+16%) from 2023

Net Income

Up

$75,475

Up $17,291 (+30%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2016: $11,413Liabilities 2016: $02016Assets 2017: $369,818Liabilities 2017: $83,374Net Assets 2017: $286,4442017Assets 2018: $798,262Liabilities 2018: $78,573Net Assets 2018: $719,6892018Assets 2019: $870,587Liabilities 2019: $74,175Net Assets 2019: $796,4122019Assets 2020: $1,117,657Liabilities 2020: $206,879Net Assets 2020: $910,7782020Assets 2021: $1,439,520Liabilities 2021: $275,267Net Assets 2021: $1,164,2532021Assets 2022: $1,694,626Liabilities 2022: $347,367Net Assets 2022: $1,347,2592022Assets 2023: $1,638,145Liabilities 2023: $232,702Net Assets 2023: $1,405,4432023Assets 2024: $1,704,104Liabilities 2024: $223,186Net Assets 2024: $1,480,9182024

Highlighted filing

2024

Assets$1,704,104
Liabilities$223,186
Net Assets$1,480,918

Operations Trend

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

$800K$600K$400K$200K$0Revenue 2016: $31,847Expenses 2016: $20,434Net Income 2016: $11,4132016Revenue 2017: $383,500Expenses 2017: $81,431Net Income 2017: $302,0692017Revenue 2018: $572,478Expenses 2018: $139,233Net Income 2018: $433,2452018Revenue 2019: $345,899Expenses 2019: $269,176Net Income 2019: $76,7232019Revenue 2020: $431,394Expenses 2020: $317,028Net Income 2020: $114,3662020Revenue 2021: $647,895Expenses 2021: $394,420Net Income 2021: $253,4752021Revenue 2022: $586,195Expenses 2022: $403,204Net Income 2022: $182,9912022Revenue 2023: $569,883Expenses 2023: $511,699Net Income 2023: $58,1842023Revenue 2024: $667,476Expenses 2024: $592,001Net Income 2024: $75,4752024

Highlighted filing

2024

Revenue$667,476
Expenses$592,001
Net Income$75,475

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 1, 2025
Return Version
2024v5.2
Gross Receipts
$671,724
Mission and Program Overview

Mission

To model christ's love, cultivate transformative relationships and help girls build character to make responsible life choices through daily discipleship, equine assisted learning, quality christian education and individual counseling

Help teen girls build character to make responsible life choices through daily discipleship, equine assisted learning, quality christian education and individual counseling

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,429,148$1,458,086▲ $28,938
Cash and Non-Interest-Bearing Accounts$208,997$235,571▲ $26,574
Accounts Receivable-$10,447-
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,638,145$1,704,104▲ $65,959
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$198,900$192,649▼ $6,251
Accounts Payable and Accrued Expenses$22,702$30,537▲ $7,835
Deferred Revenue$11,100--
Total Liabilities$232,702$223,186▼ $9,516
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,405,443$1,480,918▲ $75,475
Total Net Assets Fund Balance$1,405,443$1,480,918▲ $75,475
Total Liabilities and Net Assets / Fund Balance$1,638,145$1,704,104▲ $65,959

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$892,180$159,747-
Other Land Buildings$26,879$32,270-
Land$476,907--
Equipment$62,120$61,142-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Teresa BeachyExecutive DirectorFT$48,960$48,960

Board Members and Trustees

NameTitle
Matthew GellenbeckChairman
Phillip BellPresident
Daniel GraceyVice President
Revenue and Support

Revenue Composition

Contributions and Grants
$406,095
Program Service Revenue
$166,221
Investment Income
$5,226
Other Revenue
$89,934
All Other Contributions
$406,095
Change in Net Assets
$75,475
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$319,585
Other Expenses$272,416
Total Fundraising Expense$16,740
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$161,228$74,413$12,402$248,043
Depreciation Depletion$37,605$16,117-$53,722
Current Officers, Directors, Trustees, and Key Employees$31,824$14,688$2,448$48,960
Insurance$25,393$10,882-$36,275
Occupancy$23,412$10,033-$33,445
All Other Expenses$23,206$6,402$165$29,773
Payroll Taxes$14,678$6,775$1,129$22,582
Fees for Services Accounting$18,200--$18,200
Other Expenses$11,183$4,792-$15,975
Office Expenses$3,574$1,787$596$5,957
Travel$934--$934
Advertising$300--$300
Total Functional Expenses$429,372$145,889$16,740$592,001
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$87,623
Fundraising Direct Expenses$4,248
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fall Event$61,291$61,291$2,877$58,414
Banquet$26,332$26,332$1,371$24,961
Total Events$87,623$87,623$4,248$83,375
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
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
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 8B

The ranch has no committees with the authority to act on behalf of the governing body.

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

Form 990 is reviewed by the program director and is provided to the board of directors for review before filing.

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

All staff salaries are reviewed and approved by the board of directors.

Form 990, Part VI, Section C, Line 19

Documents are available at corporate offices upon request.

Form 990, Part VI, Lines 12-14

The board of directors will be reviewing and enacting the following policies: conflict of interest, whistleblower and document retention and destruction

Filing and Contact Details

Filer

Filer Name
Pearl of Grace Ranch Inc
EIN
81-3179370
Phone
9183742295
Address
PO BOX 582, GUTHRIE, OK 73044

Signing Officer

Name
Andrew Young
Title
Director
Signed
2025-10-01

Organization Details

Principal Officer
Andrew Young
Formed
2016
Legal Domicile
Ok
Voting Board Members
3
Independent Board Members
3
Employees
15
Volunteers
30
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IRS990ScheduleD/EquipmentGrp/BookValueAmt062120
IRS990ScheduleD/EquipmentGrp/DepreciationAmt061142
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IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NONDISCRIMINATION POLICY IS MADE AVAILABLE DURING REGISTRATION
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
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IRS990ScheduleG/SpecialFundraisingEventsInd0X
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE RANCH HAS NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY THE PROGRAM DIRECTOR AND IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL STAFF SALARIES ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE AT CORPORATE OFFICES UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS WILL BE REVIEWING AND ENACTING THE FOLLOWING POLICIES: CONFLICT OF INTEREST, WHISTLEBLOWER AND DOCUMENT RETENTION AND DESTRUCTION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, LINES 12-14
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.PEARLOFGRACERANCH.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ANDREW YOUNG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PEARL OF GRACE RANCH INC
ReturnHeader/Filer/BusinessNameControlTxt0PEAR
ReturnHeader/Filer/EIN0813179370

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