Civic Intelligence

H U G S for Horses and Children

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.

284 Byron Road SWByron Center, MI 49315

hugsranch.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

50th percentile

0.01x

Higher debt load relative to assets than 50% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

58th percentile

0.03x

Higher debt load relative to revenue than 58% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

74th percentile

21%

Higher net margin than 74% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

75th percentile

$69,172

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 18.3% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

65th percentile

10%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

44th percentile

2.8%

Faster revenue growth than 44% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

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

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2014: $75,133Liabilities 2014: $4,295Net Assets 2014: $70,8382014Assets 2015: $85,841Liabilities 2015: $2,925Net Assets 2015: $82,9162015Assets 2016: $144,353Liabilities 2016: $4,183Net Assets 2016: $140,1702016Assets 2017: $190,683Liabilities 2017: $2,643Net Assets 2017: $188,0402017Assets 2018: $213,292Liabilities 2018: $5,215Net Assets 2018: $208,0772018Assets 2019: $322,102Liabilities 2019: $3,900Net Assets 2019: $318,2022019Assets 2020: $401,229Liabilities 2020: $5,723Net Assets 2020: $395,5062020Assets 2021: $549,571Liabilities 2021: $8,376Net Assets 2021: $541,1952021Assets 2022: $606,968Liabilities 2022: $9,440Net Assets 2022: $597,5282022Assets 2023: $799,542Liabilities 2023: $11,653Net Assets 2023: $787,8892023Assets 2024: $880,239Liabilities 2024: $12,800Net Assets 2024: $867,4392024

Highlighted filing

2024

Assets$880,239
Liabilities$12,800
Net Assets$867,439

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0Revenue 2014: $85,009Expenses 2014: $65,438Net Income 2014: $19,5712014Revenue 2015: $97,127Expenses 2015: $85,049Net Income 2015: $12,0782015Revenue 2016: $166,403Expenses 2016: $109,149Net Income 2016: $57,2542016Revenue 2017: $155,726Expenses 2017: $107,856Net Income 2017: $47,8702017Revenue 2018: $154,423Expenses 2018: $134,386Net Income 2018: $20,0372018Revenue 2019: $265,455Expenses 2019: $155,330Net Income 2019: $110,1252019Revenue 2020: $241,106Expenses 2020: $163,802Net Income 2020: $77,3042020Revenue 2021: $327,298Expenses 2021: $196,316Net Income 2021: $130,9822021Revenue 2022: $276,203Expenses 2022: $219,870Net Income 2022: $56,3332022Revenue 2023: $367,838Expenses 2023: $244,343Net Income 2023: $123,4952023Revenue 2024: $378,217Expenses 2024: $298,667Net Income 2024: $79,5502024

Highlighted filing

2024

Revenue$378,217
Expenses$298,667
Net Income$79,550

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 12, 2025
Return Version
2024v5.2
Gross Receipts
$381,316
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Buildings$279,881$31,723$311,604
Equipment$24,159$19,530$43,689
Other Land Buildings$19,395$8,705$28,100
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lisa CarterPresidentFT$58,474$10,698$69,172

Board Members and Trustees

NameTitle
John HallerVice President
Ed PostemaDirector
Vicki HookerSecretary
Dan EnckTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$369,605
Program Service Revenue
$0
Investment Income
$7,611
Other Revenue
$1,001
All Other Contributions
$369,605
Change in Net Assets
$79,550

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table37$14,000Fair Market Value (FMV)
Clothing and Household Goods-$9,388Fair Market Value (FMV)
Other Non Cash Contri Table8$5,300Fair Market Value (FMV)
Total Noncash Contributions45$28,688-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
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

Committee meeting documentation Part VI line 8B

The organization does not utilize committees.

Form 990 governing body review Part VI line 11

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.

Conflict of interest policy compliance Part VI line 12C

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.

CEO executive director top management comp Part VI line 15A

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.

Form 990 availability to public Part VI line 18

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 etc available to public Part VI line 19

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.

Filing and Contact Details

Filer

Filer Name
H U G S for Horses and Children
EIN
26-1894961
In Care Of
% Ed Postema
Phone
6163125254
Address
284 Byron Road SW, Byron Center, MI 49315
Doing Business As
Youth Ranch Inc

Signing Officer

Name
Ed Postema
Title
Director
Phone
6163125254
Signed
2025-10-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dan Enck
Formed
2008
Legal Domicile
Mi
Voting Board Members
5
Independent Board Members
4
Employees
8
Volunteers
100

Preparer

Firm
James H Quist CPA PLC
Address
2425 Avon Ave SW, Wyoming, MI 49519
Preparer
James H Quist CPA
Phone
6164435344
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0356896
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0275048
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0325694
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0238521
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01565764
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt010710
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0781
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt021
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt023
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt022065
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt04969
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.86420
IRS990ScheduleA/PublicSupportPY170Pct00.82570
IRS990ScheduleA/PublicSupportTotal170Amt01372124
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0369605
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0275048
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0325694
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0238521
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01565764
IRS990ScheduleA/TotalSupportAmt01587829
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0279881
IRS990ScheduleD/BuildingsGrp/DepreciationAmt031723
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0311604
IRS990ScheduleD/EquipmentGrp/BookValueAmt024159
IRS990ScheduleD/EquipmentGrp/DepreciationAmt019530
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt043689
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt019395
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08705
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt028100
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0323435
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IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/MethodOfDeterminingRevenuesTxt0fmv
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IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NoncashContributionsRptF990Amt09388
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt08
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt137
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0Horses goats
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc1Hay tack barn supplies
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IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt114000
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0true
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization does not utilize committees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 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/ExplanationTxt2Any 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/ExplanationTxt3Compensation 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/ExplanationTxt4The 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/ExplanationTxt5Governing 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/FormAndLineReferenceDesc0Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
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IRS990/TotalAssetsGrp/EOYAmt0880239
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IRS990/TotalContributionsAmt0369605
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt025880
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt058130
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0214657
IRS990/TotalFunctionalExpensesGrp/TotalAmt0298667
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011653
IRS990/TotalLiabilitiesEOYAmt012800
IRS990/TotalLiabilitiesGrp/BOYAmt011653
IRS990/TotalLiabilitiesGrp/EOYAmt012800
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0787889
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0867439
IRS990/TotalOtherCompensationAmt010698
IRS990/TotalProgramServiceExpensesAmt0214657
IRS990/TotalReportableCompFromOrgAmt058474
IRS990/TotalRevenueGrp/ExclusionAmt010710
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-2098
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0378217
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0799542
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0880239
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0247
IRS990/TravelGrp/ProgramServicesAmt02225
IRS990/TravelGrp/TotalAmt02472
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0284 Byron Road SW
IRS990/USAddress/CityNm0Byron Center
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049315
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0hugsranch.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ED POSTEMA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/PhoneNum06163125254
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0H U G S for Horses and Children
ReturnHeader/Filer/BusinessNameControlTxt0HUGS
ReturnHeader/Filer/EIN0261894961
ReturnHeader/Filer/InCareOfNm0% Ed Postema
ReturnHeader/Filer/PhoneNum06163125254
ReturnHeader/Filer/USAddress/AddressLine1Txt0284 Byron Road SW
ReturnHeader/Filer/USAddress/CityNm0Byron Center
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049315
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0273608906
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0James H Quist CPA PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02425 Avon Ave SW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Wyoming
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049519
ReturnHeader/PreparerPersonGrp/PhoneNum06164435344
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES H QUIST CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-10-14T09:56:04-04:00

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