Civic Intelligence

Skyview Regular Baptist Ranch

990 • Fiscal year 2023 • EIN 34-1036973

Jan 01, 2023 to Dec 31, 2023 • Filed on May 13, 2024

7241 Township Road 319Millersburg, OH 44654

(330) 674-7511

Siviq Scores

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

Liabilities / Assets

56th percentile

0.10x

Higher debt load relative to assets than 56% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

76th percentile

0.38x

Higher debt load relative to revenue than 76% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

24th percentile

-9.2%

Higher net margin than 24% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

58th percentile

$79,146

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 6.5% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

28th percentile

-2.5%

Faster asset growth than 28% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

24th percentile

-11%

Faster revenue growth than 24% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$4,749,581

Down $121,532 (-2.5%) from 2022

Net Assets

Down

$4,278,168

Down $104,699 (-2.4%) from 2022

Liabilities

Down

$471,413

Down $16,833 (-3.4%) from 2022

Revenue

Down

$1,226,857

Down $159,186 (-11%) from 2022

Expenses

Up

$1,340,282

Up $174,567 (+15%) from 2022

Net Income

Down

-$113,425

Down $333,753 (-151%) from 2022

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2020: $3,855,102Liabilities 2020: $67,108Net Assets 2020: $3,787,9942020Assets 2021: $4,564,047Liabilities 2021: $401,508Net Assets 2021: $4,162,5392021Assets 2022: $4,871,113Liabilities 2022: $488,246Net Assets 2022: $4,382,8672022Assets 2023: $4,749,581Liabilities 2023: $471,413Net Assets 2023: $4,278,1682023Assets 2024: $6,407,983Liabilities 2024: $893,601Net Assets 2024: $5,514,3822024

Highlighted filing

2023

Assets$4,749,581
Liabilities$471,413
Net Assets$4,278,168

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2020: $2,913,381Expenses 2020: $849,339Net Income 2020: $2,064,0422020Revenue 2021: $1,347,434Expenses 2021: $972,889Net Income 2021: $374,5452021Revenue 2022: $1,386,043Expenses 2022: $1,165,715Net Income 2022: $220,3282022Revenue 2023: $1,226,857Expenses 2023: $1,340,282Net Income 2023: -$113,4252023Revenue 2024: $1,402,032Expenses 2024: $1,485,537Net Income 2024: -$83,5052024

Highlighted filing

2023

Revenue$1,226,857
Expenses$1,340,282
Net Income-$113,425
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 13, 2024
Return Version
2023v5.1
Gross Receipts
$1,300,025
Mission and Program Overview

Mission

Skyview Ranch is a Christian Youth Camp and Retreat Center that is Baptist in origin and Non-denominational in scope that exists to support the local church, serve the community and Glorify God.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,451,833$4,697,462▲ $245,629
Cash and Non-Interest-Bearing Accounts$401,634$38,609▼ $363,025
Prepaid Expenses and Deferred Charges$3,830$8,762▲ $4,932
Savings and Temporary Cash Investments$2,618$4,303▲ $1,685
Accounts Receivable$11,198$445▼ $10,753
Total Assets$4,871,113$4,749,581▼ $121,532
Liabilities
Mortgage Notes Payable Secured by Investment Property$370,745$383,009▲ $12,264
Accounts Payable and Accrued Expenses$100,849$65,484▼ $35,365
Deferred Revenue$16,402$22,170▲ $5,768
Other Liabilities$250$750▲ $500
Total Liabilities$488,246$471,413▼ $16,833
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,073,519$4,094,620▲ $21,101
Net Assets With Donor Restrictions$309,348$183,548▼ $125,800
Total Net Assets Fund Balance$4,382,867$4,278,168▼ $104,699
Total Liabilities and Net Assets / Fund Balance$4,871,113$4,749,581▼ $121,532

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,636,572$1,313,732$4,950,304
Equipment$451,923$498,304$950,227
Other Land Buildings$288,967$404,799$693,766
Land$320,000-$320,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$309,348$298,542-$417,287$183,548
2022$58,020$557,305-$290,288$309,348
2021$478,701$883,215-$1,289,211$58,020
2020$184,031$2,826,943-$2,530,104$478,701
2019$110,804$172,114-$98,887$184,031
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jon CasbohmExecutive DirectorFT$57,200$21,946$79,146

Board Members and Trustees

NameTitle
Kevin FathChairman
Aaron VarnerVice Chair
Carole KenyonTrustee
David GreeneTrustee
Floyd StanfillTrustee
Kris WilcoxTrustee
Mike RobertsTrustee
Nathan SextonTrustee
Rick KortvejesiTrustee
Kent IlerSecretary
Jim BaldwinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$323,472
Program Service Revenue
$810,577
Investment Income
$-7,590
Other Revenue
$100,398
All Other Contributions
$302,942
Change in Net Assets
$-113,425

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 Table1$19,224Fair Market Value (FMV)
Other Non Cash Contri Table5$6,751Fair Market Value (FMV)
Other Non Cash Contri Table1$2,500Fair Market Value (FMV)
Clothing and Household Goods-$2,300Fair Market Value (FMV)
Other Non Cash Contri Table2$1,397Fair Market Value (FMV)
Total Noncash Contributions9$32,172-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$870,699
Salaries, Compensation, and Employee Benefits$462,528
Grants and Similar Amounts Paid$7,055
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$226,751$75,844$0$302,595
Depreciation Depletion$223,780$74,594$0$298,374
Occupancy$94,242$0$0$94,242
Current Officers, Directors, Trustees, and Key Employees$7,915$71,231$0$79,146
Other Expenses$58,110$0$0$58,110
Other Employee Benefits$26,557$24,272$0$50,829
Insurance$0$44,607$0$44,607
All Other Expenses$22,560$8,465$0$31,025
Office Expenses$17,411$10,819$0$28,230
Payroll Taxes$18,281$9,224$0$27,505
Travel$13,603$9,069$0$22,672
Fees for Services Accounting$0$14,934$0$14,934
Information Technology$4,317$8,018$0$12,335
Grants to Domestic Individuals$7,055--$7,055
Conferences and Meetings$0$5,918$0$5,918
Advertising$0$4,430$0$4,430
Interest$4,309$0$0$4,309
Pension Plan Contributions$1,146$1,307$0$2,453
Fees for Services Legal$0$495$0$495
Total Functional Expenses$977,055$363,227$0$1,340,282
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$7,930
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Scramble$20,530$0$2,346$-2,346
Total Events$20,530$0$7,930$-7,930
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
-Kent Iler is a board memberIT consulting and purchased IT equipmentNo$5,608
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
security deposits$750
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
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
Skyview Regular Baptist Ranch
EIN
34-1036973
Phone
3306747511
Address
7241 TOWNSHIP ROAD 319, MILLERSBURG, OH 44654
Doing Business As
Skyview Ranch

Signing Officer

Name
Jon Casbohm
Title
Executive Director
Phone
3306747511
Signed
2024-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Fath
Formed
1969
Legal Domicile
Oh
Voting Board Members
11
Independent Board Members
11
Employees
55
Volunteers
275

Preparer

Firm
Team NEO
Address
1111 Superior Ave E Ste 1600, Cleveland, OH 44114
Preparer
Jackie Fairbanks
Phone
2163635432
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The final Form 990 and related schedules are electronically sent to the Board of Trustees to review and approve before they are filed. A deadline is given for the review and it is mailed after the deadline with any necessary changes made.

Pt VI, Line 12C

Skyviews Board Members annually sign a conflict of interest statement. As issues arise at the Board meetings, a Board Member having a conflicting interest would excuse himself/herself from the room during the discussion and voting of the issue as to not impact the results.

Pt VI, Line 15A

The Board of Trustees review the executive directors salary and make adjustments based on inflation and performance to determine any raises. They also take into account similar camps to determine an appropriate range for the executive director.

Pt VI, Line 19

Upon request, Skyview will electronically send the governing documents, conflict of interest policy, and financial statements to the public.

Pt VI, Line 15B

For employees, a performance review is done annually and if the financial strength of Skyview and the employees performance merits it, a raise is given.

Financial Statement Notes

Pt V, Line 4

The intended use of the term endowment funds is for facilities and program expenses.

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