Wears Valley Ranch INC

Tax-deductible

Sevierville, TN501(c)(3)Since 1991Human ServicesEIN 58-1933629Revenue $3.7M in FY2025

On file with the IRSwvr.org100 One Fine Pl, 37862-2505 · Sevierville, TNTax-exempt since Mar 1991Publicly supported charity — 170(b)(1)(A)(vi)

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Promote the spiritual, emotional, intellectual, social, and physical development of children in need of a stronger family support system, through christ-centered home settings.

501(c)(3) charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
Run by 500 volunteers and 113 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $685K a year · 18% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$162K
to officers and key staff · 4% of spending
Top officer’s pay lower than 57% of similar orgs
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 8.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
11
named funders · $767K
Looks good: 11 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$68K
0.6% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 10 voting members
Looks good: 8 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.7M
-37% vs prior year
Spent
$3.7M
To programs
82%
Net assets
$11.7M
By yearFY2020–FY2025
Revenue
$3.7M
FY2025▼ -37%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.6M
FY2021$4.5M
FY2022$3.3M
FY2023$3.2M
FY2024$5.8M
FY2025$3.7M
Expenses
$3.7M
FY2025▲ +2%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.2M
FY2021$2.7M
FY2022$3.2M
FY2023$3.4M
FY2024$3.7M
FY2025$3.7M
Net assets
$11.7M
FY2025▲ +2%
Tap a bar for its year
Net assets by fiscal year
FY2020$7.6M
FY2021$9.4M
FY2022$9.4M
FY2023$9.3M
FY2024$11.5M
FY2025$11.7M

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1991.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $3.1M Management & general 11% · $409K Fundraising 7% · $279K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990; $162K paid to officers and key staff.

Part VII, Section A · reportable compensation
$108,499Pt VII · Sec A
President/Director
$53,699Pt VII · Sec A
Director, Founder
$0Pt VII · Sec A
$0Pt VII · Sec A
Chairman
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A

Brian McDonnel’s $108K as Sec/Tres is at the 43rd percentile of top reported officer pay among 3869 $1–10M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Brian McDonnel$108,499$140,631$96,840$94,788$96,643$94,303
Clayton Wood$53,699$43,362$40,380$70,246$48,023—
Jim Wood————$12,000$10,505

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Wears Valley Ranch INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers Christian homes, education, and counseling to children facing hardship.

Provided by the organization

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3 programs · $3.1M · in their own filed words · FY2025
01

Residential, counseling and recreation programsprovide four homes for children from difficult family situations, group and individual counseling to children, families, and staff who care for them.

$1.6Mprogram expense
02

Education programprovide accredited k-12 tutorial education to children in the residential program. Curriculum is tailored to each childs learning style and educational needs. Children often advance rapidly, reaching grade level or advanced levels in a short period of time.

$962Kprogram expense
03

Camp and retreatscamp arrowwood is a week-long christ-centered adventure camp program typically serving 400 campers annually. The ranch typically hosts 500 volunteers and retreat participants annually for services and christian retreats.

$499Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 11 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$3.7M
Ln 12
Gifts and grantsLn 1h$2.9M
Fees for servicesLn 2g$555K
Investment incomeLn 3$105K
Money outPt IX
$3.7M
Ln 25
Programscol B$3.1M
Managementcol C$409K
Fundraisingcol D$279K
Owns and owesPt X
$11.7M
net assets · Ln 32
Cash and savingsLn 1–2$2.5M
Total assetsLn 16$11.7M
LiabilitiesLn 26$68K
PeoplePt VI, VII
11
listed · VII A
PaidVII A2
Voting boardVI 1a10
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.9M
Noncash giftsLn 1g$120K
Fees for servicesLn 2g$555K
Investment incomeLn 3$105K
Other incomeLn 4–11$67K
Gains on assetsLn 7$3K
Total revenueLn 12$3.7M
Assets in detailPt X, end of year
CashLn 1$1K
SavingsLn 2$2.5M
Cash and savings togetherLn 1–2$2.5M
InvestmentsLn 11–13$2.1M
Land, buildings, equipmentLn 10c$7.1M
Other assetsLn 15$39K
Total assetsLn 16$11.7M
LiabilitiesLn 26$68K
Net assetsLn 32$11.7M
OperationsPt I, VI
EmployeesI 5113
VolunteersI 6500
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$1.6M$2.5M
InvestmentsLn 11–13$1.7M$2.1M
Land, buildings, equipmentLn 10c$7.1M$7.1M
Total assetsLn 16$11.5M$11.7M
LiabilitiesLn 26$51K$68K
Net assetsLn 32$11.5M$11.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$219K$40K$159K$20K
Pay of disqualified personsLn 6$1.7M$1.4M$117K$99K
Payroll taxesLn 10$117K$97K$16K$4K
Accounting feesLn 11c$21K$21K
Investment management feesLn 11f$5K$5K
Other fees for servicesLn 11g$119K$49K$33K$37K
Office expensesLn 13$16K$493$15K
Information technologyLn 14$45K$19K$14K$11K
OccupancyLn 16$308K$286K$21K$768
TravelLn 17$114K$109K$4K$622
Conferences, conventions and meetingsLn 19$61K$15K$3K$44K
Depreciation, depletion and amortizationLn 22$263K$253K$8K$3K
InsuranceLn 23$133K$128K$4K$1K
Other expenses (24a–d)Ln 24$663K$617K$4K$43K
Total functional expensesLn 25$3.7M$3.1M$409K$279K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $3.7M$3.7M−$70K$11.7M 990 PDF
FY2024 $5.8M$3.7M$2.1M$11.5M 990 PDF
FY2023 $3.2M$3.4M−$237K$9.3M 990 PDF
FY2022 $3.3M$3.2M$77K$9.4M 990 PDF
FY2021 $4.5M$2.7M$1.8M$9.4M 990 PDF
FY2020 $2.6M$2.2M$418K$7.6M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $3,673,825 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $5,202,576$2,947,057
I-9 Program service revenuePrior year $484,498$554,877
I-10 Investment incomePrior year $73,733$105,273
I-11 Other revenuePrior year $46,251$66,618
I-12 Total revenuePrior year $5,807,058$3,673,825
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,072,428$1,994,625
I-16a Professional fundraising feesPrior year $9,275$0
I-17 Other expensesPrior year $1,600,512$1,748,978
I-18 Total expensesPrior year $3,682,215$3,743,603
I-19 Revenue less expensesPrior year $2,124,843−$69,778
Part VI · Governance 8 of 10 board members independent, 1 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $3,673,825 across 9 lines filed
Lines not itemized here account for $739 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$2,947,057
VIII-1g Noncash contributions (included above)$119,827
VIII-1h Total contributions, gifts and grants$2,947,057
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $554,138$554,138
VIII-3 Investment incomeExcluded from tax $101,905$101,905
VIII-6 Net rental income or lossExcluded from tax $62,500$62,500
VIII-7 Net gain or loss on sales of assetsExcluded from tax $3,368$3,368
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $4,118$4,118
VIII-12 Total revenueRelated to mission $554,877 · Unrelated business $0 · Excluded from tax $171,891$3,673,825
Part IX · Statement of functional expenses $3,743,603 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $39,550 · Management $159,361 · Fundraising $19,775$218,686
IX-6 Pay of disqualified personsPrograms $1,441,757 · Management $117,371 · Fundraising $99,341$1,658,469
IX-10 Payroll taxesPrograms $97,122 · Management $16,190 · Fundraising $4,158$117,470
IX-11c Accounting feesManagement $21,100$21,100
IX-11f Investment management feesManagement $4,528$4,528
IX-11g Other fees for servicesPrograms $49,333 · Management $33,224 · Fundraising $36,905$119,462
IX-13 Office expensesPrograms $493 · Fundraising $15,307$15,800
IX-14 Information technologyPrograms $19,445 · Management $14,295 · Fundraising $11,338$45,078
IX-16 OccupancyPrograms $286,190 · Management $20,577 · Fundraising $768$307,535
IX-17 TravelPrograms $109,445 · Management $4,376 · Fundraising $622$114,443
IX-19 Conferences, conventions and meetingsPrograms $14,988 · Management $2,661 · Fundraising $43,675$61,324
IX-22 Depreciation, depletion and amortizationPrograms $252,725 · Management $7,876 · Fundraising $2,625$263,226
IX-23 InsurancePrograms $127,700 · Management $3,991 · Fundraising $1,330$133,021
IX-24 Other expenses (24a–d)Programs $616,851 · Management $3,689 · Fundraising $42,921$663,461
IX-25 Total functional expensesPrograms $3,055,599 · Management $409,239 · Fundraising $278,765$3,743,603
Part X · Balance sheet $11,747,409 assets, 15 lines filed
Asset lines not itemized here account for $15,575; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $1,560$1,401
X-2 Savings and temporary cash investmentsStart of year $1,574,099$2,495,555
X-4 Accounts receivable$1,362
X-9 Prepaid expenses and deferred charges$14,439
X-10c Land, buildings and equipment, netStart of year $7,061,044$7,086,682
X-11 Publicly traded securitiesStart of year $1,700,155$2,093,753
X-15 Other assetsStart of year $86,733$38,642
X-16 Total assetsStart of year $11,516,327$11,747,409
X-17 Accounts payable and accrued expensesStart of year $32,090$42,560
X-19 Deferred revenueStart of year $19,350$25,489
X-26 Total liabilitiesStart of year $51,440$68,049
X-27 Net assets without donor restrictionsStart of year $8,987,615$8,889,668
X-28 Net assets with donor restrictionsStart of year $2,477,272$2,789,692
X-32 Total net assets or fund balancesStart of year $11,464,887$11,679,360
X-33 Total liabilities and net assetsStart of year $11,516,327$11,747,409
Part XI · Reconciliation of net assets $11,679,360 net assets at year end
XI-1 Total revenue$3,673,825
XI-2 Total expenses$3,743,603
XI-3 Revenue less expenses−$69,778
XI-4 Net assets at start of year$11,464,887
XI-5 Net unrealized gains (losses) on investments$284,251
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$11,679,360

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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