THE RANCH INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: THE RANCH INC (EIN 52-1055741)
Tax period: 2023-07-01 to 2024-06-30
Filed: 2025-01-31
IRS object ID: 202540319349300709
Schema version: 2023v6.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-01-31T07:57:11-06:00	ReturnTs
Tax Period End	2024-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	521273734	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	LSWG PA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	201 THOMAS JOHNSON DRIVE	AddressLine1Txt
City	FREDERICK	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21702	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	521055741	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE RANCH INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	RANC	BusinessNameControlTxt
Phone	3018744701	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 42	AddressLine1Txt
City	BUCKEYSTOWN	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21717	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	TIMOTHY GIBIAN	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	3018744701	PhoneNum
Signature	2025-01-28	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	C EVA WEBB	PreparerPersonNm
PTIN	P01251814	PTIN
Phone	3016629200	PhoneNum

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	TIMOTHY GIBIAN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 42	AddressLine1Txt
City	BUCKEYSTOWN	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21717	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$3,161,025	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.RANCHMD.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1974	FormationYr
Legal Domicile State	MD	LegalDomicileStateCd
Activity Or Mission	AFFECTING POSITIVE CHANGE IN THE LIFE OF INDIVIDUALS WITH ADDICTIONS AND THEIR FAMILIES, THROUGH EDUCATION, INTENSIVE THERAPY AND A LOVING, CARING ATMOSPHERE.	ActivityOrMissionDesc
Voting Members Governing Body	14	VotingMembersGoverningBodyCnt
Voting Members Independent	14	VotingMembersIndependentCnt
Total Employee	49	TotalEmployeeCnt
Total Volunteers	16	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$302,549	PYContributionsGrantsAmt
CY Contributions Grants	$107,589	CYContributionsGrantsAmt
PY Program Service Revenue	$2,915,431	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,906,120	CYProgramServiceRevenueAmt
PY Investment Income	$4,669	PYInvestmentIncomeAmt
CY Investment Income	$13,625	CYInvestmentIncomeAmt
PY Other Revenue	$130,861	PYOtherRevenueAmt
CY Other Revenue	$131,773	CYOtherRevenueAmt
PY Total Revenue	$3,353,510	PYTotalRevenueAmt
CY Total Revenue	$3,159,107	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,644,762	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,871,189	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,174,042	PYOtherExpensesAmt
CY Other Expenses	$1,465,303	CYOtherExpensesAmt
PY Total Expenses	$2,818,804	PYTotalExpensesAmt
CY Total Expenses	$3,336,492	CYTotalExpensesAmt
PY Revenues Less Expenses	$534,706	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$177,385	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,119,751	TotalAssetsBOYAmt
Total Assets EOY	$2,813,213	TotalAssetsEOYAmt
Total Liabilities BOY	$258,908	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$126,902	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,860,843	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,686,311	NetAssetsOrFundBalancesEOYAmt
Mission	AFFECTING POSITIVE CHANGE IN THE LIFE OF INDIVIDUALS WITH ADDICTIONS AND THEIR FAMILIES, THROUGH EDUCATION, INTENSIVE THERAPY AND A LOVING, CARING ATMOSPHERE.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$2,632,589	ExpenseAmt
Revenue	$2,904,202	RevenueAmt
Desc	PROVIDE INTENSIVE OUTPATIENT THERAPY TO ADULTS WHO ARE TRYING TO OVERCOME DRUG AND ALCOHOL ADDICTION. A RESIDENTIAL TREATMENT PROGRAM IS AVAILABLE TO ADULT MEN.	Desc
Total Program Service Expenses	$2,632,589	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	12	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	49	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	14	GoverningBodyVotingMembersCnt
Independent Voting Member	14	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MD	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JASON BARTH	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3018744701	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	7902 FINGERBOARD ROAD	AddressLine1Txt
City	FREDERICK	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21704	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
JOSEPH UNANGST
VICE PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
FRED MAURHOFF
TREASURER	2.00	Yes (X)	Yes (X)	$0	$0	$0
GRIFFITH GARWOOD
DIRECTOR	1.00	Yes (X)		$0	$0	$0
TIMOTHY GIBIAN
PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
VINCENT DIFABIO
DIRECTOR	1.00	Yes (X)		$0	$0	$0
COLLEEN BALDREE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
META NASH
SECRETARY	2.00	Yes (X)	Yes (X)	$0	$0	$0
CHARLES MANN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
RICHARD ROBERTSON
DIRECTOR	1.00	Yes (X)		$0	$0	$0
CASSANDRA BELTRAN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
SHAMONT SNOWDEN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MICHAEL STAUFFER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JOHN TISDALE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
HANNAH JACOBS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JASON BARTH
EXECUTIVE DIRECTOR	40.00		Yes (X)	$132,575	$0	$11,833

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$132,575	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$11,833	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$107,589	AllOtherContributionsAmt
Noncash Contributions	$6,259	NoncashContributionsAmt
Total Contributions	$107,589	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CLINICAL AND RESIDENTI	624100	$2,776,551	$2,776,551
CASE MANAGEMENT AND ME	624100	$129,569	$129,569

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,906,120	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$15,543	TotalRevenueColumnAmt
Exclusion	$15,543	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$131,773	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$131,773	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$131,773	TotalRevenueColumnAmt
Exclusion	$131,773	ExclusionAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$1,918	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	-$1,918	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$1,918	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$1,918	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,159,107	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,904,202	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$147,316	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$147,572	TotalAmt
Program Services	$117,320	ProgramServicesAmt
Management And General	$30,252	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,420,116	TotalAmt
Program Services	$1,129,170	ProgramServicesAmt
Management And General	$290,946	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$138,636	TotalAmt
Program Services	$85,192	ProgramServicesAmt
Management And General	$53,444	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$164,865	TotalAmt
Program Services	$137,197	ProgramServicesAmt
Management And General	$27,668	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$550	TotalAmt
Management And General	$550	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$27,239	TotalAmt
Program Services	$20,635	ProgramServicesAmt
Management And General	$6,604	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$65,656	TotalAmt
Program Services	$59,706	ProgramServicesAmt
Management And General	$5,950	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$13,457	TotalAmt
Program Services	$13,024	ProgramServicesAmt
Management And General	$433	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$10,211	TotalAmt
Program Services	$8,040	ProgramServicesAmt
Management And General	$2,171	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$108,507	TotalAmt
Program Services	$108,507	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$63,643	TotalAmt
Program Services	$63,643	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
CONTRACT SERVICES	$348,403	$266,042	$82,361
CREDIT LOSS EXPENSE - E	$189,521		$189,521
FOOD AND FOOD PREPARATI	$174,923	$174,923
REPAIRS & MAINTENANCE	$149,431	$149,431

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$313,762	TotalAmt
Program Services	$299,759	ProgramServicesAmt
Management And General	$14,003	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,336,492	TotalAmt
Program Services	$2,632,589	ProgramServicesAmt
Management And General	$703,903	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$489,436	BOYAmt
EOY	$582,513	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$309,304	BOYAmt
EOY	$159,180	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$50,591	BOYAmt
EOY	$51,791	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$4,221,948	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,348,358	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,951,057	BOYAmt
EOY	$1,873,590	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$129,842	BOYAmt
EOY	$135,764	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$189,521	BOYAmt
EOY	$10,375	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,119,751	BOYAmt
EOY	$2,813,213	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$256,724	BOYAmt
EOY	$124,718	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$2,184	BOYAmt
EOY	$2,184	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$258,908	BOYAmt
EOY	$126,902	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,627,896	BOYAmt
EOY	$2,436,864	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$232,947	BOYAmt
EOY	$249,447	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,860,843	BOYAmt
EOY	$2,686,311	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,119,751	BOYAmt
EOY	$2,813,213	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$177,385	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$2,853	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (1)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	0	FSAuditedInd
Audit Committee	0	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$49,814	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$277,941	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$224,589	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$308,606	CurrentTaxYearMinus1YearAmt
Current Tax Year	$107,589	CurrentTaxYearAmt
Total	$968,539	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,145,764	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,897,428	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,161,827	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,915,431	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,906,120	CurrentTaxYearAmt
Total	$12,026,570	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,195,578	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,175,369	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,386,416	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,224,037	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,013,709	CurrentTaxYearAmt
Total	$12,995,109	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$12,995,109	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$110,652	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$130,874	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$131,002	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$129,473	CurrentTaxYearMinus1YearAmt
Current Tax Year	$147,316	CurrentTaxYearAmt
Total	$649,317	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$110,652	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$130,874	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$131,002	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$129,473	CurrentTaxYearMinus1YearAmt
Current Tax Year	$147,316	CurrentTaxYearAmt
Total	$649,317	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$1,027	CurrentTaxYearMinus3YearsAmt
Total	$1,027	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,306,230	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,307,270	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,517,418	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,353,510	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,161,025	CurrentTaxYearAmt
Total	$13,645,453	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.95230	PublicSupportCY509Pct
Public Support PY509	0.94880	PublicSupportPY509Pct
Investment Income CY	0.04760	InvestmentIncomeCYPct
Investment Income PY	0.05060	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:	FormAndLineReferenceDesc
Explanation	OTHER INCOME - 2020 AMOUNT: $ 1,027.	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	0	AgentTrusteeEtcInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$129,842	BeginningYearBalanceAmt
Investment Earnings Or Losses	$7,221	InvestmentEarningsOrLossesAmt
Administrative Expenses	$1,299	AdministrativeExpensesAmt
End Year Balance	$135,764	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$126,624	BeginningYearBalanceAmt
Investment Earnings Or Losses	$4,452	InvestmentEarningsOrLossesAmt
Administrative Expenses	$1,234	AdministrativeExpensesAmt
End Year Balance	$129,842	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$152,653	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$24,531	InvestmentEarningsOrLossesAmt
Administrative Expenses	$1,498	AdministrativeExpensesAmt
End Year Balance	$126,624	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$121,891	BeginningYearBalanceAmt
Investment Earnings Or Losses	$32,093	InvestmentEarningsOrLossesAmt
Administrative Expenses	$1,331	AdministrativeExpensesAmt
End Year Balance	$152,653	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$122,870	BeginningYearBalanceAmt
Investment Earnings Or Losses	$215	InvestmentEarningsOrLossesAmt
Administrative Expenses	$1,194	AdministrativeExpensesAmt
End Year Balance	$121,891	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Prmnnt Endowment Balance EOY	1.00000	PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org	Yes (1)	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$600,000	OtherCostOrOtherBasisAmt
Book Value	$600,000	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,133,594	OtherCostOrOtherBasisAmt
Depreciation	$2,037,065	DepreciationAmt
Book Value	$1,096,529	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$488,354	OtherCostOrOtherBasisAmt
Depreciation	$311,293	DepreciationAmt
Book Value	$177,061	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,873,590	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART V, LINE 4:

THE ORGANIZATION IS THE BENEFICIARY OF AN ENDOWMENT FUND HELD BY THE COMMUNITY FOUNDATION OF FREDERICK COUNTY, INC. DISTRIBUTIONS FROM THE FUND ARE AT THE DISCRETION OF THE BOARD OF DIRECTORS OF THE COMMUNITY FOUNDATION BASED ON INCOME DISTRIBUTIONS AS DECIDED BY INTEREST, DIVIDENDS AND MARKET FLUCTUATIONS. CORPUS DISTRIBUTIONS ARE NOT PERMITTED. THE INCOME DISTRIBUTION RECEIVED BY THE ORGANIZATION IS NOT RESTRICTED AND IS AVAILABLE FOR GENERAL PROGRAMS AND SUPPORT.

PART X, LINE 2:

THE RANCH PREVIOUSLY ADOPTED THE PROVISIONS OF FASB ASC 740, INCOME TAXES, FOR THE RECOGNITION REQUIREMENTS OF UNCERTAIN INCOME TAX PROVISIONS AS REQUIRED BY US GAAP. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL BE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE RANCH BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE RANCH'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, NO RESERVES OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS EXISTED AT JUNE 30, 2024.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	LINE 11A EXPLANATION - FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE AND MANAGEMENT. ANY SIGNIFICANT NOTES ARE PRESENTED BY THE FINANCE COMMITTEE TO THE FULL BOARD.
FORM 990, PART VI, SECTION B, LINE 12C	ANNUALLY, BOARD MEMBERS DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST IN WRITING.
FORM 990, PART VI, SECTION C, LINE 19	EVALUATED ON A CASE BY CASE BASIS, DISCLOSED IF REQUESTED AND NECESSARY.