Liabilities / Assets
50th percentile
Higher debt load relative to assets than 50% of similar nonprofits.
EIN 26-1894961 • 501(c)3 • Byron Center, MI
Profile
HUGS exists to encourage mental, emotional, physical and social healing to hurting children and unwanted or rescued horses by providing them a safe environment to share and experience Hope, Understanding, Guidance and Support in a no-cost, safe Christian environment.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
50th percentile
Higher debt load relative to assets than 50% of similar nonprofits.
Liabilities / Revenue
58th percentile
Higher debt load relative to revenue than 58% of similar nonprofits.
Net Margin
74th percentile
Higher net margin than 74% of similar nonprofits.
Top Officer Pay
75th percentile
Higher top officer pay than 75% of similar nonprofits.
Top officer pay equals 18.3% of source-year revenue.
Asset Growth
65th percentile
Faster asset growth than 65% of similar nonprofits.
Revenue Growth
44th percentile
Faster revenue growth than 44% of similar nonprofits.
Assets
Up$880,239
Up $80,697 (+10%) from 2023
Liabilities
Up$12,800
Up $1,147 (+9.8%) from 2023
Net Assets
Up$867,439
Up $79,550 (+10%) from 2023
Revenue
Up$378,217
Up $10,379 (+2.8%) from 2023
Expenses
Up$298,667
Up $54,324 (+22%) from 2023
Net Income
Down$79,550
Down $43,945 (-36%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Our program is addressing mental health issues including illnesses such as bipolar disorder, anxiety, depression, eating disorders, or any other mental health diagnosis as well as sexual or verbal abuse, bullying, or other situations which can lead to low self-esteem and confidence. We also assist children who have come from broken families, have lost a loved one, have a parent who is incarcerated, or are facing social struggles of any kind. The greatest accomplishment of our program is giving hope and healing to children and their families. Being part of the program gives the children a sense of direction, helps teach them responsibility, and helps them learn to value themselves. The ranch is a place of love and acceptance where the children can feel free to share without being judged which helps to provide them with healing. The children think they are helping the horses, but the horses are actually helping the children to heal. The ranch also provides a support system for the parent
HUGS exists to encourage mental, emotional, physical and social healing to hurting children and unwanted or rescued horses by providing them a safe environment to share and experience Hope, Understanding, Guidance and Support in a no-cost, safe Christian environment.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $454,409 | $486,901 | ▲ $32,492 |
| Land, Buildings, and Equipment, Net | $320,779 | $323,435 | ▲ $2,656 |
| Pledges and Grants Receivable | - | $30,000 | - |
| Cash and Non-Interest-Bearing Accounts | $7,971 | $28,063 | ▲ $20,092 |
| Prepaid Expenses and Deferred Charges | $16,383 | $9,125 | ▼ $7,258 |
| Total Assets | $799,542 | $880,239 | ▲ $80,697 |
| Other Assets Total | - | $2,715 | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $11,653 | $12,800 | ▲ $1,147 |
| Total Liabilities | $11,653 | $12,800 | ▲ $1,147 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $786,449 | $866,125 | ▲ $79,676 |
| Net Assets With Donor Restrictions | $1,440 | $1,314 | ▼ $126 |
| Total Net Assets Fund Balance | $787,889 | $867,439 | ▲ $79,550 |
| Total Liabilities and Net Assets / Fund Balance | $799,542 | $880,239 | ▲ $80,697 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $279,881 | $31,723 | $311,604 |
| Equipment | $24,159 | $19,530 | $43,689 |
| Other Land Buildings | $19,395 | $8,705 | $28,100 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Lisa Carter | President | FT | $58,474 | $10,698 | $69,172 |
| Name | Title |
|---|---|
| John Haller | Vice President |
| Ed Postema | Director |
| Vicki Hooker | Secretary |
| Dan Enck | Treasurer |
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Other Non Cash Contri Table | 37 | $14,000 | Fair Market Value (FMV) |
| Clothing and Household Goods | - | $9,388 | Fair Market Value (FMV) |
| Other Non Cash Contri Table | 8 | $5,300 | Fair Market Value (FMV) |
| Total Noncash Contributions | 45 | $28,688 | - |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $169,197 |
| Other Expenses | $129,470 |
| Total Fundraising Expense | $25,880 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $64,779 | $13,554 | $4,778 | $83,111 |
| Current Officers, Directors, Trustees, and Key Employees | $41,503 | $14,369 | $13,300 | $69,172 |
| Occupancy | $29,617 | $4,625 | - | $34,242 |
| Other Expenses | $29,912 | - | - | $29,912 |
| Office Expenses | $10,485 | $8,140 | $3,280 | $21,905 |
| Depreciation Depletion | $14,465 | - | - | $14,465 |
| Fees for Services Accounting | - | $11,225 | - | $11,225 |
| Payroll Taxes | $7,643 | $1,932 | $1,261 | $10,836 |
| Conferences and Meetings | $5,975 | $382 | - | $6,357 |
| Other Employee Benefits | $5,572 | $270 | $236 | $6,078 |
| Information Technology | $2,481 | $2,483 | - | $4,964 |
| Advertising | - | $186 | $3,025 | $3,211 |
| Travel | $2,225 | $247 | - | $2,472 |
| Insurance | - | $717 | - | $717 |
| Total Functional Expenses | $214,657 | $58,130 | $25,880 | $298,667 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The organization does not utilize committees.”
“The 990 is reviewed by the accountant and a copy of the 990 is provided to the board before filing. No formal review has or will take place.”
“Any board member or employee has a duty to disclose the existence of any actual or potential conflict of interest. After disclosing all material facts to the governing board, the members, without the interested person, shall determine the most advantageous result for the organization. If the governing board has reasonable cause to believe a member or employee has failed to disclose any actual or potential conflict of interest, appropriate corrective action shall take place. The minutes shall reflect the process.”
“Compensation of the president is reviewed annually by the board of directors at a meeting where the president is not present. Comparability data from similar-sized organizations is reviewed to determine the compensation package. The terms of the compensation agreement, the comparability data and methodology used are documented in the board minutes.”
“The organization will make the governing documents, conflict of interest policy and the Form 990 availabe to the public upon request. The financial statements are not available to the public.”
“Governing documents and the conflict of interest policy are available to the public upon request. The financial statements are not made available to the public.”
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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| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 186 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 3211 |
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| IRS990/BackupWthldComplianceInd | 0 | true |
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| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6163125254 |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 28063 |
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| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 6357 |
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| IRS990/CreditCounselingInd | 0 | false |
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| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
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| IRS990/CYTotalExpensesAmt | 0 | 298667 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 25880 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 378217 |
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| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 14465 |
| IRS990/Desc | 0 | Children who suffer from mental illness or emotional trauma attend sessions at the ranch where they are paired with the same horse and mentor each time they visit. This helps them develop healthy relationships and learn to trust. Volunteer mentors work with the children and provide a safe environment for them to share their stories. The children ride the horses as well as perform assigned tasks and chores around the ranch. Many of the horses have been rescued and the children help these horses to heal as well. In 2024, we held 459 sessions that benefited more then 100 children with the free services at HUGS Ranch. During 2024, individual volunteers and groups served as mentors and wranglers, fed the horses and did maintenance jobs large and small. |
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| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1314 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 8 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 214657 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 11225 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 10698 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Vice President |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2008 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
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| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
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| IRS990/MissionDesc | 0 | HUGS exists to encourage mental, emotional, physical and social healing to hurting children and unwanted or rescued horses by providing them a safe environment to share and experience Hope, Understanding, Guidance and Support in a no-cost, safe Christian environment. |
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| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 781 |
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| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 23 |
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| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.82570 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 19530 |
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| IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt | 1 | 37 |
| IRS990ScheduleM/OtherNonCashContriTableGrp/Desc | 0 | Horses goats |
| IRS990ScheduleM/OtherNonCashContriTableGrp/Desc | 1 | Hay tack barn supplies |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The organization does not utilize committees. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The 990 is reviewed by the accountant and a copy of the 990 is provided to the board before filing. No formal review has or will take place. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Any board member or employee has a duty to disclose the existence of any actual or potential conflict of interest. After disclosing all material facts to the governing board, the members, without the interested person, shall determine the most advantageous result for the organization. If the governing board has reasonable cause to believe a member or employee has failed to disclose any actual or potential conflict of interest, appropriate corrective action shall take place. The minutes shall reflect the process. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Compensation of the president is reviewed annually by the board of directors at a meeting where the president is not present. Comparability data from similar-sized organizations is reviewed to determine the compensation package. The terms of the compensation agreement, the comparability data and methodology used are documented in the board minutes. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The organization will make the governing documents, conflict of interest policy and the Form 990 availabe to the public upon request. The financial statements are not available to the public. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Governing documents and the conflict of interest policy are available to the public upon request. The financial statements are not made available to the public. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Committee meeting documentation Part VI line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | CEO executive director top management comp Part VI line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990 availability to public Part VI line 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Governing documents etc available to public Part VI line 19 |
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| IRS990/TypeOfOrganizationCorpInd | 0 | X |
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| IRS990/USAddress/AddressLine1Txt | 0 | 284 Byron Road SW |
| IRS990/USAddress/CityNm | 0 | Byron Center |
| IRS990/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/USAddress/ZIPCd | 0 | 49315 |
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| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | hugsranch.org |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ED POSTEMA |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Director |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6163125254 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | H U G S for Horses and Children |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HUGS |
| ReturnHeader/Filer/EIN | 0 | 261894961 |
| ReturnHeader/Filer/InCareOfNm | 0 | % Ed Postema |
| ReturnHeader/Filer/PhoneNum | 0 | 6163125254 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 284 Byron Road SW |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Byron Center |
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| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 49315 |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 273608906 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | James H Quist CPA PLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2425 Avon Ave SW |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Wyoming |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 49519 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6164435344 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JAMES H QUIST CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-10-14T09:56:04-04:00 |
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