Civic Intelligence

Stable Days Youth Ranch

990 • Fiscal year 2018 • EIN 27-5101840

Jan 01, 2018 to Dec 31, 2018 • Filed on Apr 03, 2019

504 S 6th StGrand Forks, ND 58201-4600

(701) 330-9952

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.07x

Higher debt load relative to assets than 52% of similar nonprofits.

2018 filings • NTEE O • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

77th percentile

0.16x

Higher debt load relative to revenue than 77% of similar nonprofits.

2018 filings • NTEE O • $500k-$1M nonprofits • Source year 2018

Net Margin

89th percentile

34%

Higher net margin than 89% of similar nonprofits.

2018 filings • NTEE O • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

53rd percentile

$12,113

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

83rd percentile

29%

Faster asset growth than 83% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

71st percentile

18%

Faster revenue growth than 71% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$596,350

Up $134,698 (+29%) from 2017

Net Assets

Up

$552,889

Up $91,806 (+20%) from 2017

Liabilities

Up

$43,461

Up $42,892 (+7538%) from 2017

Revenue

Up

$269,282

Up $41,673 (+18%) from 2017

Expenses

Down

$177,476

Down $54,198 (-23%) from 2017

Net Income

Up

$91,806

Up $95,871 (+2358%) from 2017

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2015: $439,796Liabilities 2015: $3,466Net Assets 2015: $436,3302015Assets 2016: $470,656Liabilities 2016: $5,508Net Assets 2016: $465,1482016Assets 2017: $461,652Liabilities 2017: $569Net Assets 2017: $461,0832017Assets 2018: $596,350Liabilities 2018: $43,461Net Assets 2018: $552,8892018Assets 2019: $621,559Liabilities 2019: $34,169Net Assets 2019: $587,3902019Assets 2020: $581,175Liabilities 2020: $25,216Net Assets 2020: $555,9592020Assets 2021: $726,583Liabilities 2021: $190,851Net Assets 2021: $535,7322021Assets 2022: $357,865Liabilities 2022: $0Net Assets 2022: $357,8652022Assets 2023: $373,092Liabilities 2023: $14,753Net Assets 2023: $358,3392023Assets 2024: $376,022Liabilities 2024: $14,753Net Assets 2024: $361,2692024

Highlighted filing

2018

Assets$596,350
Liabilities$43,461
Net Assets$552,889

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2015: $488,090Expenses 2015: $74,446Net Income 2015: $413,6442015Revenue 2016: $271,704Expenses 2016: $242,886Net Income 2016: $28,8182016Revenue 2017: $227,609Expenses 2017: $231,674Net Income 2017: -$4,0652017Revenue 2018: $269,282Expenses 2018: $177,476Net Income 2018: $91,8062018Revenue 2019: $220,542Expenses 2019: $186,041Net Income 2019: $34,5012019Revenue 2020: $135,014Expenses 2020: $166,445Net Income 2020: -$31,4312020Revenue 2021: $131,448Expenses 2021: $151,675Net Income 2021: -$20,2272021Revenue 2022: $95,220Expenses 2022: $273,087Net Income 2022: -$177,8672022Revenue 2023: $81,346Expenses 2023: $80,872Net Income 2023: $4742023Revenue 2024: $78,487Expenses 2024: $75,557Net Income 2024: $2,9302024

Highlighted filing

2018

Revenue$269,282
Expenses$177,476
Net Income$91,806
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Apr 3, 2019
Return Version
2018v3.1
Gross Receipts
$512,465
Mission and Program Overview

Mission

Stable days youth ranch's mission is to work with, challenge, educate and help disadvantaged students, to grow to be productive members of society by building friendships between the students and their mentors as they work side by

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$423,025$214,517▼ $208,508
Cash and Non-Interest-Bearing Accounts$38,627$28,471▼ $10,156
Total Assets$461,652$596,350▲ $134,698
Other Assets Total-$353,362-
Liabilities
Mortgage Notes Payable Secured by Investment Property-$43,461-
Accounts Payable and Accrued Expenses$569--
Total Liabilities$569$43,461▲ $42,892
Net Assets / Fund Balance
Unrestricted Net Assets$461,083$552,889▲ $91,806
Total Net Assets Fund Balance$461,083$552,889▲ $91,806
Total Liabilities and Net Assets / Fund Balance$461,652$596,350▲ $134,698

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$196,836$25,355$222,191
Equipment$15,847$35,952$51,799
Other Land Buildings$1,834$3,666$5,500
Land$0-$0
Other Assets Org$353,362--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Caryl LesterTeasurerFT$12,113$12,113
Ben LesterPresidentFT$9,482$9,482

Board Members and Trustees

NameTitle
Kerry SchwinglerVice President
Dan HansonDirector
Erica HansonDirector
Jean MulliganDirector
Jim MulliganDirector
Nick OvergaardDirector
Paul ZavoralDirector
Peggy ZavoralDirector
Melissa SchwinglerCo-secretary
Lisa BoxrudSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$94,638
Program Service Revenue
$28,899
Investment Income
$128,810
Other Revenue
$16,935
All Other Contributions
$94,638
Change in Net Assets
$91,806
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$149,680
Salaries, Compensation, and Employee Benefits$27,796
Total Fundraising Expense$16
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$48,987$1,789$0$50,776
All Other Expenses$42,034$16$16$42,066
Current Officers, Directors, Trustees, and Key Employees$21,595$0$0$21,595
Depreciation Depletion$19,280$0$0$19,280
Other Salaries and Wages$4,441$0$0$4,441
Insurance$3,958$439$0$4,397
Other Expenses$3,811$0$0$3,811
Fees for Services Accounting$0$2,619$0$2,619
Payroll Taxes$1,760$0$0$1,760
Fees for Services Other$1,500$0$0$1,500
Interest$921$0$0$921
Office Expenses$0$386$0$386
Conferences and Meetings$127$0$0$127
Total Functional Expenses$171,672$5,788$16$177,476
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Ben LesterExecutive DirectorORGANIZATION'S FACILITY RENTNo$7,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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
Filing and Contact Details

Filer

Filer Name
Stable Days Youth Ranch
EIN
27-5101840
Phone
7013309952
Address
504 S 6TH ST, GRAND FORKS, ND 58201-4600

Signing Officer

Name
Caryl Lester
Title
Treasurer
Phone
7013309952
Signed
2019-04-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Caryl Lester
Formed
2011
Legal Domicile
Nd
Voting Board Members
12
Independent Board Members
11
Employees
6
Volunteers
1,000

Preparer

Firm
Overmoe & Nelson Ltd
Address
200 1ST AVE N STE 30, GRAND FORKS, ND 58203
Preparer
Lowell B Nelson
Phone
7017460437
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

Ben lester and caryl lester are related through marriage; kerry schwingler and melissa schwingler are related through marriage; paul zavoral and peggy zavoral are related through marriage; and dan hanson and erica hanson are related through marriage.

Pt VI, Line 11B

Reviewed by management; available to full board upon request

Form 990, Part IX, Line 24E

FUEL 3494. 3494. 0. 0.

Form 990, Part IX, Line 24E

Supplies 18103. 18103. 0. 0.

Form 990, Part IX, Line 24E

Books and reference 3001. 3001. 0. 0.

Form 990, Part IX, Line 24E

Postage and mailing 159. 127. 16. 16.

Form 990, Part IX, Line 24E

Meals and entertainment 27. 27. 0. 0.

Form 990, Part IX, Line 24E

Vet and farrier 3256. 3256. 0. 0.

Form 990, Part IX, Line 24E

Telephone and telecommunications 1798. 1798. 0. 0.

Form 990, Part IX, Line 24E

Other operating costs 12228. 12228. 0. 0.

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IRS990/OtherExpensesGrp/TotalAmt0539
IRS990/OtherExpensesGrp/TotalAmt123258
IRS990/OtherExpensesGrp/TotalAmt23811
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0THERAPY SERVICES
IRS990/OtherRevenueMiscGrp/Desc1OTHER REVENUE
IRS990/OtherRevenueMiscGrp/Desc2INSURANCE PROCEEDS
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt10
IRS990/OtherRevenueMiscGrp/ExclusionAmt20
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05800
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt16173
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt24962
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05800
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt16173
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt24962
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt20
IRS990/OtherRevenueTotalAmt016935
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt04441
IRS990/OtherSalariesAndWagesGrp/TotalAmt04441
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt01760
IRS990/PayrollTaxesGrp/TotalAmt01760
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0CARYL LESTER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0812910
IRS990/ProgramServiceRevenueGrp/Desc0HORSE BOARDING AND CARE
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt028899
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0142743
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt05000
IRS990/PYOtherExpensesAmt0186086
IRS990/PYOtherRevenueAmt09394
IRS990/PYProgramServiceRevenueAmt075472
IRS990/PYRevenuesLessExpensesAmt0-4065
IRS990/PYSalariesCompEmpBnftPaidAmt040588
IRS990/PYTotalExpensesAmt0231674
IRS990/PYTotalRevenueAmt0227609
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt091806
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0269282
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part III, Line 12 Description: OTHER INCOME 2015: 6775. 2016: 9465. 2017: 3694. 2018: 11135.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt III Ln 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt094638
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0142743
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt087645
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt050305
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt076575
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0451906
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt012771
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01010
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt013781
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt034699
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt081172
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0115871
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt012771
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01010
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt013781
IRS990ScheduleA/InvestmentIncomeCYPct00.02250
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt011135
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt03694
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt09465
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt06775
IRS990ScheduleA/OtherIncome509Grp/TotalAmt031069
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.92680
IRS990ScheduleA/PublicSupportPY509Pct00.93180
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt0567777
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0129337
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0223915
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt087645
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt050305
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt076575
IRS990ScheduleA/Total509Grp/TotalAmt0567777
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0612627
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt015847
IRS990ScheduleD/EquipmentGrp/DepreciationAmt035952
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt051799
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0196836
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt025355
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0222191
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0353362
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0NOTE RECEIVABLE
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01834
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03666
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05500
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0214517
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0353362
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0BEN LESTER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0EXECUTIVE DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt07500
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0ORGANIZATION'S FACILITY RENT
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BEN LESTER AND CARYL LESTER ARE RELATED THROUGH MARRIAGE; KERRY SCHWINGLER AND MELISSA SCHWINGLER ARE RELATED THROUGH MARRIAGE; PAUL ZAVORAL AND PEGGY ZAVORAL ARE RELATED THROUGH MARRIAGE; AND DAN HANSON AND ERICA HANSON ARE RELATED THROUGH MARRIAGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED BY MANAGEMENT; AVAILABLE TO FULL BOARD UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FUEL 3494. 3494. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SUPPLIES 18103. 18103. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOKS AND REFERENCE 3001. 3001. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5POSTAGE AND MAILING 159. 127. 16. 16.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MEALS AND ENTERTAINMENT 27. 27. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7VET AND FARRIER 3256. 3256. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8TELEPHONE AND TELECOMMUNICATIONS 1798. 1798. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9OTHER OPERATING COSTS 12228. 12228. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e

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