Potter's Field Ranch INC

Tax-deductible

Whitefish, MT501(c)(3)ReligionEIN 68-0569892Revenue $258K in FY2024

On file with the IRSpottersfield.orgPo Box 608, 59937-0608 · Whitefish, MTTax-exempt since Jun 2006School — 170(b)(1)(A)(ii)

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501(c)(3) charity; gifts are tax-deductible.
75¢ of each $1 spent went to programs.
Run by 3 volunteers and 10 employees.
Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $111K a year · 22% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
75%
of spending
Fine: 75% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$42K
to officers and key staff · 5% of spending
Top officer’s pay lower than 57% of similar orgs
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$503K
619% of total assets
Concern: liabilities are 619% of assets; over 80%.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$258K
-21% vs prior year
Spent
$816K
To programs
75%
Net assets
−$422K
By yearFY2020–FY2024
Revenue
$258K
FY2024▼ -21%
Tap a bar for its year
Revenue by fiscal year
FY2020$579K
FY2021$904K
FY2022$474K
FY2023$326K
FY2024$258K
Expenses
$816K
FY2024▲ +56%
Tap a bar for its year
Expenses by fiscal year
FY2020$529K
FY2021$629K
FY2022$597K
FY2023$524K
FY2024$816K
Net assets
−$422K
FY2024▼ -408%
Tap a bar for its year
Net assets by fiscal year
FY2020$183K
FY2021$457K
FY2022$334K
FY2023$137K
FY2024−$422K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 2006.

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

Where the money goes

75 cents of each dollar spent went to programs.

Program services 75% · $612K Management & general 25% · $204K

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

5 people listed on the 990; $42K paid to officers and key staff.

Part VII, Section A · reportable compensation
$42,000Pt VII · Sec A
Sec/Treasure
$0Pt VII · Sec A
Member at La
$0Pt VII · Sec A
Member at La
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A

Michael Rozell’s $42K as President is at the 43rd percentile of top reported officer pay among 2133 $100K–1M religion 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

NameFY2024FY2023FY2022FY2021FY2020
Pam Rozell——$61,238——
Michael Rozell$42,000$42,000$49,000$21,000—
Steve Miller————$1,200

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.

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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

Potter's Field Ranch INC is a religious organization based in Whitefish, MT.

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Provided by the organization

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1 program · $612K · in their own filed words · FY2024
01

Potter's field ranch, inc facilitates potter's field kids programs in kenya, uganda, cambodia, guatemala, and the democratic republic of the congo where we serve children and young adults and their families.

$612Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · this organization's grantmaking
Grants paid · 11 grants · $340K · 2021–2024
Unitemized GrantFY2024$8,463
Unitemized GrantFY2024$6,411
Unitemized GrantFY2024$430
Unitemized GrantFY2023$23,031
Unitemized GrantFY2023$5,400
Unitemized GrantFY2022$20,350
Unitemized GrantFY2022$1,178
Unitemized GrantFY2022$191
Unitemized GrantFY2021$13,300
Unitemized GrantFY2021$3,038

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$258K
Ln 12
Gifts and grantsLn 1h$368K
Investment incomeLn 3$647
Fees for servicesLn 2g$500
Money outPt IX
$816K
Ln 25
Programscol B$612K
Managementcol C$204K
Owns and owesPt X
−$422K
net assets · Ln 32
Cash and savingsLn 1–2$20K
Total assetsLn 16$81K
LiabilitiesLn 26$503K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$368K
Fees for servicesLn 2g$500
Investment incomeLn 3$647
Gains on assetsLn 7−$114K
Total revenueLn 12$258K
Assets in detailPt X, end of year
CashLn 1$12K
SavingsLn 2$8K
Cash and savings togetherLn 1–2$20K
Land, buildings, equipmentLn 10c$62K
Total assetsLn 16$81K
LiabilitiesLn 26$503K
Net assetsLn 32−$422K
OperationsPt I, VI
EmployeesI 510
VolunteersI 63
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 FY24End FY24
Cash and savingsLn 1–2$407K$20K
Land, buildings, equipmentLn 10c$258K$62K
Total assetsLn 16$672K$81K
LiabilitiesLn 26$536K$503K
Net assetsLn 32$137K−$422K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$258K$258K
Grants to domestic individualsLn 2$15K$15K
Grants and assistance to foreign recipientsLn 3$178K$178K
Pay of current officers, directors and key staffLn 5$42K$21K$21K
Other salaries and wagesLn 7$107K$53K$53K
Other employee benefitsLn 9$5K$5K
Payroll taxesLn 10$6K$5K$1K
Legal feesLn 11b$5K$5K
Accounting feesLn 11c$4K$4K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$9K$9K
Information technologyLn 14$4K$4K
OccupancyLn 16$9K$1K$8K
TravelLn 17$101$50$51
InterestLn 20$51K$51K
Depreciation, depletion and amortizationLn 22$39K$39K
InsuranceLn 23$5K$949$4K
Other expenses (24a–d)Ln 24$76K$16K$61K
Total functional expensesLn 25$816K$612K$204K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $258K$816K−$558K−$422K 990 PDF
FY2023 $326K$524K−$198K$137K 990 PDF
FY2022 $474K$597K−$123K$334K 990 PDF
FY2021 $904K$629K$275K$457K 990 PDF
FY2020 $579K$529K$50K$183K 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 FY2024 990 (6 parts)
Part I · Summary $257,640 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $314,186$367,899
I-9 Program service revenue$500
I-10 Investment incomePrior year $10,050−$113,042
I-11 Other revenuePrior year $1,693$2,283
I-12 Total revenuePrior year $325,929$257,640
I-13 Grants and similar amounts paidPrior year $182,197$451,131
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $230,001$159,814
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $111,404$205,113
I-18 Total expensesPrior year $523,602$816,058
I-19 Revenue less expensesPrior year −$197,673−$558,418
Part VI · Governance 5 of 5 board members independent, 1 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
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 $257,640 across 7 lines filed
VIII-1f All other contributions, gifts and grants$367,899
VIII-1h Total contributions, gifts and grants$367,899
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $500$500
VIII-3 Investment incomeExcluded from tax $647$647
VIII-7 Net gain or loss on sales of assetsRelated to mission −$113,689−$113,689
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,283$2,283
VIII-12 Total revenueRelated to mission −$110,906 · Excluded from tax $647$257,640
Part IX · Statement of functional expenses $816,058 across 18 lines filed
IX-1 Grants to domestic organizationsPrograms $258,075$258,075
IX-2 Grants to domestic individualsPrograms $15,304$15,304
IX-3 Grants and assistance to foreign recipientsPrograms $177,752$177,752
IX-5 Pay of current officers, directors and key staffPrograms $21,000 · Management $21,000$42,000
IX-7 Other salaries and wagesPrograms $53,448 · Management $53,448$106,896
IX-9 Other employee benefitsPrograms $4,800$4,800
IX-10 Payroll taxesPrograms $4,894 · Management $1,224$6,118
IX-11b Legal feesPrograms $5,165$5,165
IX-11c Accounting feesManagement $4,450$4,450
IX-12 Advertising and promotionPrograms $2,198$2,198
IX-13 Office expensesPrograms $8,668$8,668
IX-14 Information technologyPrograms $3,755$3,755
IX-16 OccupancyPrograms $1,175 · Management $7,695$8,870
IX-17 TravelPrograms $50 · Management $51$101
IX-20 InterestManagement $51,352$51,352
IX-22 Depreciation, depletion and amortizationPrograms $39,130$39,130
IX-23 InsurancePrograms $949 · Management $4,290$5,239
IX-24 Other expenses (24a–d)Programs $15,617 · Management $60,568$76,185
IX-25 Total functional expensesPrograms $611,980 · Management $204,078 · Fundraising $0$816,058
Part X · Balance sheet $81,281 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $12,190$11,535
X-2 Savings and temporary cash investmentsStart of year $394,480$8,028
X-10c Land, buildings and equipment, netStart of year $257,629$61,718
X-16 Total assetsStart of year $672,374$81,281
X-17 Accounts payable and accrued expensesStart of year $13,694$8,490
X-26 Total liabilitiesStart of year $535,615$502,940
X-32 Total net assets or fund balancesStart of year $136,759−$421,659
X-33 Total liabilities and net assetsStart of year $672,374$81,281
Part XI · Reconciliation of net assets −$421,659 net assets at year end
XI-1 Total revenue$257,640
XI-2 Total expenses$816,058
XI-3 Revenue less expenses−$558,418
XI-4 Net assets at start of year$136,759
XI-10 Net assets at end of year−$421,659

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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