Civic Intelligence

Sunny Crest Youth Ranch

990 • Fiscal year 2019 • EIN 20-8262083

Jul 01, 2018 to Jun 30, 2019 • Filed on Sep 28, 2019

13014 Sunny Crest LaneSunfield, MI 48890

(517) 507-3144

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

81st percentile

0.49x

Higher debt load relative to assets than 81% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

69th percentile

0.24x

Higher debt load relative to revenue than 69% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

42nd percentile

0.7%

Higher net margin than 42% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

40th percentile

$24,000

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

71st percentile

12%

Faster asset growth than 71% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

57th percentile

6.8%

Faster revenue growth than 57% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,402,660

Up $155,034 (+12%) from 2018

Net Assets

Up

$712,450

Up $18,777 (+2.7%) from 2018

Liabilities

Up

$690,210

Up $136,257 (+25%) from 2018

Revenue

Up

$2,822,962

Up $179,861 (+6.8%) from 2018

Expenses

Up

$2,804,185

Up $354,941 (+14%) from 2018

Net Income

Down

$18,777

Down $175,080 (-90%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2011: $440,863Liabilities 2011: $256,5302011Assets 2012: $461,345Liabilities 2012: $326,383Net Assets 2012: $134,9622012Assets 2013: $972,852Liabilities 2013: $625,316Net Assets 2013: $347,5362013Assets 2014: $633,858Liabilities 2014: $478,172Net Assets 2014: $155,6862014Assets 2015: $1,032,089Liabilities 2015: $273,633Net Assets 2015: $758,4562015Assets 2016: $1,246,375Liabilities 2016: $505,707Net Assets 2016: $740,6682016Assets 2017: $1,145,085Liabilities 2017: $645,269Net Assets 2017: $499,8162017Assets 2018: $1,247,626Liabilities 2018: $553,953Net Assets 2018: $693,6732018Assets 2019: $1,402,660Liabilities 2019: $690,210Net Assets 2019: $712,4502019Assets 2020: $1,451,009Liabilities 2020: $914,697Net Assets 2020: $536,3122020Assets 2021: $1,314,918Liabilities 2021: $944,501Net Assets 2021: $370,4172021Assets 2022: $959,613Liabilities 2022: $804,027Net Assets 2022: $155,5862022

Highlighted filing

2019

Assets$1,402,660
Liabilities$690,210
Net Assets$712,450

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $192,901Expenses 2011: $263,240Net Income 2011: -$70,3392011Revenue 2012: $308,479Expenses 2012: $357,851Net Income 2012: -$49,3722012Expenses 2013: $621,2602013Revenue 2014: $1,099,053Expenses 2014: $1,089,987Net Income 2014: $9,0662014Revenue 2015: $1,985,689Expenses 2015: $1,382,919Net Income 2015: $602,7702015Revenue 2016: $1,530,948Expenses 2016: $1,548,736Net Income 2016: -$17,7882016Revenue 2017: $1,569,083Expenses 2017: $1,777,022Net Income 2017: -$207,9392017Revenue 2018: $2,643,101Expenses 2018: $2,449,244Net Income 2018: $193,8572018Revenue 2019: $2,822,962Expenses 2019: $2,804,185Net Income 2019: $18,7772019Revenue 2020: $2,460,968Expenses 2020: $2,637,106Net Income 2020: -$176,1382020Revenue 2021: $458,633Expenses 2021: $618,326Net Income 2021: -$159,6932021Revenue 2022: $390,605Expenses 2022: $566,614Net Income 2022: -$176,0092022

Highlighted filing

2019

Revenue$2,822,962
Expenses$2,804,185
Net Income$18,777
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Sep 28, 2019
Return Version
2018v3.1
Gross Receipts
$2,832,048
Mission and Program Overview

Mission

We are committed to cultivating young men to leadproductive and generous lives through faith, hopeand love.

Providing residential services to displaced boys 10-17. Programs include treatment of at-risk boys, parenting classes and reuniting boys with parents if possible.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,021,372$1,142,927▲ $121,555
Accounts Receivable$190,792$223,462▲ $32,670
Savings and Temporary Cash Investments$30,497$30,556▲ $59
Cash and Non-Interest-Bearing Accounts$4,965$5,715▲ $750
Total Assets$1,247,626$1,402,660▲ $155,034
Liabilities
Mortgage Notes Payable Secured by Investment Property$295,591$519,651▲ $224,060
Other Liabilities$127,543$129,983▲ $2,440
Unsecured Notes Loans Payable$100,000--
Accounts Payable and Accrued Expenses$30,819$40,576▲ $9,757
Total Liabilities$553,953$690,210▲ $136,257
Net Assets / Fund Balance
Unrestricted Net Assets$693,673$712,450▲ $18,777
Total Net Assets Fund Balance$693,673$712,450▲ $18,777
Total Liabilities and Net Assets / Fund Balance$1,247,626$1,402,660▲ $155,034

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$939,838$287,172$1,227,010
Buildings$203,089-$203,089
Compensation and Service Providers

Employees

NameTitleOtherTotal
Ronald CoppessFounder$24,000$24,000

Board Members and Trustees

NameTitle
Derek CoppessPresident
Mike VandermeyDirector
Zach McintoshDirector
Dr Kerith a DutkiewiczSecretary
Michael R KingVP/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$266,996
Program Service Revenue
$2,496,454
Investment Income
$26
Other Revenue
$59,486
All Other Contributions
$233,898
Change in Net Assets
$18,777

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,822,962
Revenue Not Reported on Form 990
$9,086
Total Revenue per Audited Statements
$2,832,048
Total Revenue per Form 990
$2,822,962
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,116,093
Other Expenses$688,092
Total Fundraising Expense$61,193
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,511,360$269,109$35,616$1,816,085
Occupancy$172,870$39,221-$212,091
Payroll Taxes$113,941$38,177$3,066$155,184
Other Employee Benefits$123,811$11,180$9,833$144,824
All Other Expenses$69,919$25,874$1,924$97,717
Office Expenses-$82,034$1,316$83,350
Insurance-$64,937-$64,937
Depreciation Depletion$35,372$22,243-$57,615
Interest-$21,805-$21,805
Other Expenses$15,748--$15,748
Fees for Services Accounting-$11,950-$11,950
Advertising-$8,024$2,675$10,699
Fees for Services Other--$6,763$6,763
Travel-$552-$552
Conferences and Meetings-$524-$524
Fees for Services Legal-$365-$365
Total Functional Expenses$2,146,997$595,995$61,193$2,804,185

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,813,271
Expenses per Audited Statements$2,804,185
Total Expenses per Form 990$2,804,185
Expenses Not Reported on Form 990$9,086
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$33,668
Fundraising Direct Expenses$9,086
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$33,668$33,668$9,086$24,582
Total Events$33,668$33,668$9,086$24,582
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Ron CoppessFounderRentNo$24,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll$73,328
Accrued Vacation$28,300
Notes Payable - Ally$22,081
Payroll Liabilities$6,274
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Return was reviewed by executive director and accountant.

Form 990, Page 6, Part VI, Line 12C

Enforced by executive director

Form 990, Page 6, Part VI, Line 15A

Annually approved by the president and treasurer

Form 990, Page 6, Part VI, Line 19

Electronically when possible

Filing and Contact Details

Filer

Filer Name
Sunny Crest Youth Ranch
EIN
20-8262083
Phone
5175073144
Address
13014 SUNNY CREST LANE, SUNFIELD, MI 48890

Signing Officer

Name
Brian J De Vos
Title
Executive Director
Phone
5175667224
Signed
2019-09-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Kerith a Dutkiewicz
Formed
2007
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
6
Employees
86
Volunteers
28

Preparer

Firm
Mckeown & Kraai Plc
Address
PO BOX 277, MIDDLEVILLE, MI 49333
Preparer
Michael H Mckeown
Phone
2697957927
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Residential (housing) services provided to at risk boys ages 10-17. Services include parenting classes.

Form 990, Part XI, Line 9

Fundraising expenses 9,086 fundraising expenses -9,086

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Fundraising expenses 9,086

Schedule D, Page 4, Part XII, Line 2D

Fundraising expenses 9,086

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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