KENTUCKY SHERIFFS' BOYS & GIRLS RANCH TRUST (EIN 610880944) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1975

Legal Domicile

Principal Officer

JERRY WAGNER

Phone

2703628660

Tax Period

2024-09-01 to 2025-08-31

KENTUCKY SHERIFFS' BOYS & GIRLS RANCH TRUST, founded in 1975, is a small nonprofit that reported $856K in total revenue in fiscal year 2024. Revenue grew 13% year-over-year, indicating healthy expansion. Expenses of $807K left a modest 6% surplus.

Mission

TO PROVIDE A SUMMER CAMP FOR AT-RISK OR NEEDY CHILDREN AGES 9-13

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $698,798

Program Service Revenue $0

Investment Income $1,065

Other Revenue $155,696

TOTAL REVENUE $855,559

Expense Breakdown

Grants Paid $0

Salaries & Benefits $348,848

Fundraising Expenses $233,157

Program Expenses $482,333

Other Expenses $458,271

TOTAL EXPENSES $807,119

Year-over-Year Comparison

	2024	2023	Change
Revenue	$855,559	$760,311	+0.1%
Expenses	$807,119	$770,801	+0.0%
Net Income	$48,440	$-10,490	-5.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$87,915

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BERL PERDUE	PAST PRESIDENT	1.00	Director	$0	$0	$0
MIKE JANSEN	PAST PRESIDENT	1.00	Director	$0	$0	$0
RAMON PINEIROA	PRESIDENT	1.00	Director	$0	$0	$0
JOHNNY BIVENS	FIRST VICE PRESIDENT	1.00	Director	$0	$0	$0
BRIAN MAINES	SECOND VICE PRESIDENT	1.00	Director	$0	$0	$0
CHARLES KORZENBORN	SECRETARY AND TREASURER	1.00	Director	$0	$0	$0
JOE MILAM	DIRECTOR	1.00	Director	$0	$0	$0
WALT SHOLAR	DIRECTOR	1.00	Director	$0	$0	$0
TIM WAKEFIELD	DIRECTOR	1.00	Director	$0	$0	$0
BRETT HIGHTOWER	THIRD VICE PRESIDENT	1.00	Director	$0	$0	$0
JOHN HUNT	DIRECTOR	1.00	Director	$0	$0	$0
CHRIS QUIRE	DIRECTOR	1.00	Director	$0	$0	$0
JOHN ROOT	DIRECTOR	1.00	Director	$0	$0	$0
JIMMY CLEMENTS	DIRECTOR	1.00	Director	$0	$0	$0
DAVID CHARLES	DIRECTOR	1.00	Director	$0	$0	$0
MARK MOORE	DIRECTOR	1.00	Director	$0	$0	$0
SHAIN STEPHENS	PAST PRESIDENT	1.00	Director	$0	$0	$0
BRAD YOUNGMAN	DIRECTOR	1.00	Director	$0	$0	$0
RYAN GOSSER	SERGEANT AT ARMS	1.00	Director	$0	$0	$0
JERRY WAGNER	EXECUTIVE DIRECTOR	40.00	Officer	$87,915	$0	$87,915

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$855,559	$807,119	$502,919	$48,440
2024	$760,311	$770,801	$442,408	$-10,490
2023	$802,545	$731,759	$438,498	$70,786
2022	$667,710	$697,211	$383,095	$-29,501
2021	$760,417	$656,949	$398,849	$103,468
2020	$465,189	$493,828	$307,550	$-28,639
2019	$630,240	$639,703	$300,963	$-9,463
2018	$652,224	$665,432	$314,692	$-13,208

KENTUCKY SHERIFFS' BOYS & GIRLS RANCH TRUST