Civic Intelligence

El Rancho De La Vida

990 • Fiscal year 2024 • EIN 82-1294841

Jan 01, 2024 to Dec 31, 2024 • Filed on Jun 05, 2025

62 Page TerraceHinckley, ME 04944

(207) 238-0289

Siviq Scores

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

Liabilities / Assets

86th percentile

0.46x

Higher debt load relative to assets than 86% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.05x

Higher debt load relative to revenue than 61% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

43rd percentile

1.7%

Higher net margin than 43% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

81st percentile

$82,263

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 12.5% of source-year revenue.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

15th percentile

-14%

Faster asset growth than 15% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

66th percentile

21%

Faster revenue growth than 66% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$67,162

Down $10,742 (-14%) from 2023

Net Assets

Up

$36,065

Up $11,307 (+46%) from 2023

Liabilities

Down

$31,097

Down $22,049 (-41%) from 2023

Revenue

Up

$658,657

Up $116,240 (+21%) from 2023

Expenses

Up

$647,350

Up $120,462 (+23%) from 2023

Net Income

Down

$11,307

Down $4,222 (-27%) from 2023

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2020: $40,936Liabilities 2020: $51,028Net Assets 2020: -$10,0922020Assets 2021: $49,620Liabilities 2021: $37,970Net Assets 2021: $11,6502021Assets 2022: $79,042Liabilities 2022: $69,813Net Assets 2022: $9,2292022Assets 2023: $77,904Liabilities 2023: $53,146Net Assets 2023: $24,7582023Assets 2024: $67,162Liabilities 2024: $31,097Net Assets 2024: $36,0652024Assets 2025: $112,189Liabilities 2025: $49,376Net Assets 2025: $62,8132025

Highlighted filing

2024

Assets$67,162
Liabilities$31,097
Net Assets$36,065

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2020: $76,916Expenses 2020: $87,507Net Income 2020: -$10,5912020Revenue 2021: $281,164Expenses 2021: $259,422Net Income 2021: $21,7422021Revenue 2022: $478,786Expenses 2022: $481,207Net Income 2022: -$2,4212022Revenue 2023: $542,417Expenses 2023: $526,888Net Income 2023: $15,5292023Revenue 2024: $658,657Expenses 2024: $647,350Net Income 2024: $11,3072024Revenue 2025: $699,645Expenses 2025: $672,897Net Income 2025: $26,7482025

Highlighted filing

2024

Revenue$658,657
Expenses$647,350
Net Income$11,307
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 5, 2025
Return Version
2024v5.1
Gross Receipts
$658,657
Mission and Program Overview

Mission

El rancho de la vida provides safe space for those standing up to addiction by providing tools, avenues to recovery, and by supporting and inspiring the human spirit.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$52,672$50,295▼ $2,377
Land, Buildings, and Equipment, Net$17,627$12,061▼ $5,566
Loans From Officers Directors$9,936$3,001▼ $6,935
Savings and Temporary Cash Investments$4,105$1,306▼ $2,799
Total Assets$77,904$67,162▼ $10,742
Other Assets Total$3,500$3,500→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$38,484$22,602▼ $15,882
Other Liabilities$4,726$5,494▲ $768
Total Liabilities$53,146$31,097▼ $22,049
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$24,758$36,065▲ $11,307
Total Net Assets Fund Balance$24,758$36,065▲ $11,307
Total Liabilities and Net Assets / Fund Balance$77,904$67,162▼ $10,742

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$12,061$15,771$27,832
Other Assets Org$3,500--
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
James LebishExecutive Director$72,800$9,463$82,263
Katherine CaldwellDirector of Operations$36,640$2,795$39,435

Board Members and Trustees

NameTitle
Robert MartinBoard Chairman
Lynda QuinnBoard Member
Rob PorterBoard Member
Nathan TimminsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$658,594
Investment Income
$33
Other Revenue
$30
Change in Net Assets
$11,307
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$350,775
Salaries, Compensation, and Employee Benefits$296,575
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$115,053$35,639-$150,692
Occupancy$88,191$27,318-$115,509
Current Officers, Directors, Trustees, and Key Employees$83,557$25,883-$109,440
All Other Expenses$26,296$22,204-$48,500
Office Expenses$28,737$8,901-$37,638
Payroll Taxes$17,441$5,403-$22,844
Fees for Services Other-$22,000-$22,000
Other Employee Benefits$10,383$3,216-$13,599
Other Expenses$7,112$2,203-$9,315
Fees for Services Legal-$8,527-$8,527
Insurance$6,397$1,982-$8,379
Fees for Services Accounting-$8,266-$8,266
Depreciation Depletion$4,250$1,316-$5,566
Advertising-$4,500-$4,500
Interest-$1,999-$1,999
Travel$489$152-$641
Total Functional Expenses$448,937$198,413$0$647,350
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Loans from Officers, Directors, Trustees, and Key Employees$9,936$3,001▼ $6,935
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$5,494
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 B, line 11B

The treasurer provides a draft of the Form 990 at the board meeting and it is reviewed by all members prior to approval.

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

ERDLV does employ a compliance manager that is responsible for monitoring, enforcing, and applying revisions as required.

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

Employee evaluations are conducted after 90 days and 6 months of employment and annually thereafter. All compensation must be approved by the Board of Directors.

Form 990, Part VI, Section C, line 19

Form 990 is available upon request.

Filing and Contact Details

Filer

Filer Name
El Rancho De La Vida
EIN
82-1294841
Phone
2072380289
Address
62 Page Terrace, Hinckley, ME 04944

Signing Officer

Name
James Lebish
Title
President
Phone
2077753496
Signed
2025-06-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Lebish
Formed
2017
Legal Domicile
Me
Voting Board Members
6
Independent Board Members
4
Employees
10
Volunteers
0

Preparer

Firm
Purdy Powers & Company
Address
130 Middle Street, Portland, ME 04101
Preparer
Nathan Timmins EA
Phone
2077753496
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0658594
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0542400
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0478753
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0281136
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt075869
IRS990ScheduleA/Total509Grp/TotalAmt02036752
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0658657
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0542417
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0478785
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0281164
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt075916
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02036939
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt03500
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Security Deposit - Shiller
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt012061
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt015771
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt027832
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05494
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Liabilities
IRS990ScheduleD/TotalBookValueLandBuildingsAmt012061
IRS990ScheduleD/TotalBookValueOtherAssetsAmt03500
IRS990ScheduleD/TotalLiabilityAmt05494
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt03001
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0To furnish the recovery house and pay operations costs
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt029000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Katherine Caldwell
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Director of Operations
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/TotalBalanceDueAmt03001
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The treasurer provides a draft of the Form 990 at the board meeting and it is reviewed by all members prior to approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ERDLV does employ a compliance manager that is responsible for monitoring, enforcing, and applying revisions as required.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Employee evaluations are conducted after 90 days and 6 months of employment and annually thereafter. All compensation must be approved by the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 is available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt077904
IRS990/TotalAssetsEOYAmt067162
IRS990/TotalAssetsGrp/BOYAmt077904
IRS990/TotalAssetsGrp/EOYAmt067162
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0198413
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0448937
IRS990/TotalFunctionalExpensesGrp/TotalAmt0647350
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt053146
IRS990/TotalLiabilitiesEOYAmt031097
IRS990/TotalLiabilitiesGrp/BOYAmt053146
IRS990/TotalLiabilitiesGrp/EOYAmt031097
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt024758
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt036065
IRS990/TotalOtherCompensationAmt012258
IRS990/TotalProgramServiceExpensesAmt0448937
IRS990/TotalProgramServiceRevenueAmt0658594
IRS990/TotalReportableCompFromOrgAmt0109440
IRS990/TotalRevenueGrp/ExclusionAmt033
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0658624
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0658657
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt077904
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt067162
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0152
IRS990/TravelGrp/ProgramServicesAmt0489
IRS990/TravelGrp/TotalAmt0641
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt062 Page Terrace
IRS990/USAddress/CityNm0Hinckley
IRS990/USAddress/StateAbbreviationCd0ME
IRS990/USAddress/ZIPCd004944
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.erdlv.org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0James Lebish
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum02077753496
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0El Rancho De La Vida
ReturnHeader/Filer/BusinessNameControlTxt0ELRA
ReturnHeader/Filer/EIN0821294841
ReturnHeader/Filer/PhoneNum02072380289
ReturnHeader/Filer/USAddress/AddressLine1Txt062 Page Terrace
ReturnHeader/Filer/USAddress/CityNm0Hinckley
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd004944

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