Elna M. Smith Foundation / The Great Passion Play 
The information on this page was last updated 2/17/2025. If you see errors or omissions, please email: [email protected]
Summary
Elna M. Smith Foundation (the organization generally goes by the name "The Great Passion Play") provides biblical re-enactments, bible tours and educational facilities. It was formed in 1965 and provides the public with the following programs: The Great Passion Play; Sacred Art Center; the Bible Museum; Christ of the Ozarks; and the New Holy Land. The Great Passion Play is a reenactment of Jesus' last days on earth. The New Holy Land Tours take you into the history and culture of the ancient Middle-East from the time of the occupation by the Caananites to the time of Christ. The seven-story Christ of the Ozarks Statue is one of the most visited attractions in the Ozarks. The statue was completed and dedicated in 1966, and was sculptured by the late Emmet Sullivan. The Bible Museum contains over 6,000 Bibles in 625 languages and dialects, and a large collection of parchments and artifacts. The Sacred Arts Center is a collection of art that includes some very important masterpieces and some unusual pieces.
Contact information
Mailing address:
The Great Passion Play
935 Passion Play Rd
Eureka Springs, AR 72632
Website: greatpassionplay.com
Phone: (479) 253-8559
Email: [email protected]
Organization details
EIN: 710387411
CEO/President: Randall Christy
Chairman: Rev. Keith Butler
Board size: 0
Founder: Ms. Elna M. Smith
Ruling year: 1967
Tax deductible: Yes
Fiscal year end: 12/31
Member of ECFA: No
Member of ECFA since:
Purpose
Staged in an outdoor amphitheater, the multi-level set, special lighting and sound effects, live animals, and a cast of over 100 Biblically costumed actors come together to create the thrilling epic drama of Jesus Christ's last days on earth. This Christian attraction has been performed since 1968 in the beautiful Ozark Mountains in Eureka Springs, Arkansas.
Mission statement
The Elna M. Smith Foundation's Mission Statement is:
The purpose for the existence of the Foundation is to acquire, establish, construct and maintain shrines, monuments, libraries, memorials, archives, historical locations, art galleries and exhibits and to preserve books and manuscripts of notable Christian patriots.
The Christ of the Ozarks Statue inspires thousands to reflect on the teachings and character of our Savior.
The Great Passion Play, faithful to the authentic traditions of Christianity, presents the complete story of Christ's last days on earth in a setting simulating the city of Jerusalem.
The Sacred Arts Center touches every phase of artistic tribute to our Lord and presents portrayals in every known form of art.
The Bible Museum with its collection of Bibles and ancient ecclesiastic objects glorifies the Word of God, which is indeed the textbook of Christianity.
The New Holy Land replicas, reenactments, life-size buildings and exhibits will acquaint people with the Jerusalem existing at the time of Christ and cause them to reflect on the traditional beliefs of the Church.
These Sacred Projects cannot be separated because they combine to make the most significant educational shrine in the Western World calling attention to the historical and authentic traditional values of Christianity.
Statement of faith
Donor confidence score
Transparency grade
D
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: Christian Growth
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 616 of 1110 | 35 of 63 |
| Fund acquisition rating | | 241 of 1111 | 12 of 63 |
| Resource allocation rating | | 448 of 1111 | 27 of 63 |
| Asset utilization rating | | 1065 of 1110 | 61 of 63 |
According to the organization's Form 990, it received $5,000 in government grants in 2023.
Financial ratios
| Funding ratios | Sector median | 2023 | 2022 | 2021 | 2020 | 2019 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 7% | 0% | 0% | 0% | 0% | 0% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 5% | 0% | 0% | 0% | 0% | 0% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 85% | 41% | 32% | 51% | 47% | 33% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 5% | 0% | 0% | 0% | 0% | 0% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 15% | 59% | 68% | 49% | 53% | 67% |
| Operating ratios | Sector median | 2023 | 2022 | 2021 | 2020 | 2019 |
Program expense ratio Program expense ratio = Program services / Total expenses | 81% | 83% | 69% | 84% | 90% | 78% |
Spending ratio Spending ratio = Total expenses / Total revenue | 99% | 73% | 88% | 82% | 79% | 98% |
Program output ratio Program output ratio = Program services / Total revenue | 79% | 60% | 61% | 68% | 71% | 76% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 1% | 27% | 12% | 18% | 21% | 2% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 2% | 28% | 13% | 62% | 114% | -83% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 12% | 17% | 31% | 16% | 10% | 22% |
| Investing ratios | Sector median | 2023 | 2022 | 2021 | 2020 | 2019 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 1.05 | 0.72 | 0.77 | 0.81 | 0.53 | 0.81 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 1.44 | 8.64 | 4.44 | 2.65 | 3.56 | 16.04 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 1.65 | 6.21 | 3.42 | 2.16 | 1.90 | 13.05 |
| Liquidity ratios | Sector median | 2023 | 2022 | 2021 | 2020 | 2019 |
Current ratio Current ratio = Total current assets / Total current liabilities | 11.04 | 13.61 | 13.47 | 28.12 | 52.62 | 4.57 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.09 | 0.07 | 0.07 | 0.04 | 0.02 | 0.22 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 5.83 | 1.79 | 3.25 | 5.37 | 6.20 | 0.72 |
| Solvency ratios | Sector median | 2023 | 2022 | 2021 | 2020 | 2019 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 14% | 2% | 19% | 71% | 88% | 102% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 0% | 0% | 6% | 9% | 3% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 79% | 136% | 105% | 36% | 23% | -3% |
Financials
| Balance sheet | |||||
| Assets | 2023 | 2022 | 2021 | 2020 | 2019 |
| Cash | $106,405 | $389,776 | $914,246 | $579,293 | $54,748 |
| Receivables, inventories, prepaids | $254,056 | $227,523 | $131,460 | $139,554 | $75,503 |
| Short-term investments | $0 | $0 | $0 | $0 | $0 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $360,461 | $617,299 | $1,045,706 | $718,847 | $130,251 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $2,189,775 | $2,124,418 | $1,728,140 | $1,839,599 | $1,958,337 |
| Other long-term assets | $565,000 | $0 | $0 | $0 | $0 |
| Total long-term assets | $2,754,775 | $2,124,418 | $1,728,140 | $1,839,599 | $1,958,337 |
| Total assets | $3,115,236 | $2,741,717 | $2,773,846 | $2,558,446 | $2,088,588 |
| Liabilities | 2023 | 2022 | 2021 | 2020 | 2019 |
| Payables and accrued expenses | $26,483 | $45,838 | $37,186 | $13,661 | $28,489 |
| Other current liabilities | $0 | $0 | $0 | $0 | $0 |
| Total current liabilities | $26,483 | $45,838 | $37,186 | $13,661 | $28,489 |
| Debt | $7,000 | $7,000 | $156,259 | $228,054 | $67,780 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $26,810 | $478,503 | $1,763,518 | $2,006,535 | $2,037,001 |
| Total long-term liabilities | $33,810 | $485,503 | $1,919,777 | $2,234,589 | $2,104,781 |
| Total liabilities | $60,293 | $531,341 | $1,956,963 | $2,248,250 | $2,133,270 |
| Net assets | 2023 | 2022 | 2021 | 2020 | 2019 |
| Without donor restrictions | $2,489,943 | $2,210,376 | $816,883 | $310,196 | ($44,682) |
| With donor restrictions | $565,000 | $0 | $0 | $0 | $0 |
| Net assets | $3,054,943 | $2,210,376 | $816,883 | $310,196 | ($44,682) |
| Revenues and expenses | |||||
| Revenue | 2023 | 2022 | 2021 | 2020 | 2019 |
| Total contributions | $1,251,649 | $775,373 | $1,409,717 | $814,899 | $565,593 |
| Program service revenue | $1,262,563 | $1,183,945 | $1,089,721 | $710,127 | $1,000,034 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $33 | $83 | $213 | $4 | $5 |
| Other revenue | $568,412 | $443,815 | $262,085 | $194,563 | $171,224 |
| Total other revenue | $1,831,008 | $1,627,843 | $1,352,019 | $904,694 | $1,171,263 |
| Total revenue | $3,082,657 | $2,403,216 | $2,761,736 | $1,719,593 | $1,736,856 |
| Expenses | 2023 | 2022 | 2021 | 2020 | 2019 |
| Program services | $1,853,423 | $1,461,544 | $1,883,802 | $1,221,793 | $1,325,706 |
| Management and general | $384,674 | $646,749 | $371,247 | $142,922 | $374,157 |
| Fundraising | $0 | $0 | $0 | $0 | $0 |
| Total expenses | $2,238,097 | $2,108,293 | $2,255,049 | $1,364,715 | $1,699,863 |
| Change in net assets | 2023 | 2022 | 2021 | 2020 | 2019 |
| Surplus (deficit) | $844,560 | $294,923 | $506,687 | $354,878 | $36,993 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | $844,560 | $294,923 | $506,687 | $354,878 | $36,993 |
Compensation
Compensation data for this ministry has not been collected.
Response from ministry
No response has been provided by this ministry.
The information below was provided to MinistryWatch by the ministry itself. It was last updated 2/17/2025. To update the information below, please email: [email protected]
History
The Great Passion Play is a 501-C3 non-profit, non-denominational ministry founded in 1967. The Christ of the Ozarks Statue was the first of the sacred projects to be constructed, followed by The Great Passion Play, the New Holy Land, the Bible Museum and the Sacred Arts Center