Civic Intelligence

Arrowhead Ranch Inc

990 • Fiscal year 2017 • EIN 36-2192833

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 22, 2017

12200 104th StCoal Valley, IL 61240

(309) 799-7044

Siviq Scores

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

Liabilities / Assets

16th percentile

0.01x

Higher debt load relative to assets than 16% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

19th percentile

0.06x

Higher debt load relative to revenue than 19% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

53rd percentile

3.6%

Higher net margin than 53% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

23rd percentile

$103,309

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Asset Growth

50th percentile

4.6%

Faster asset growth than 50% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

46th percentile

3.5%

Faster revenue growth than 46% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Up

$14,445,488

Up $634,922 (+4.6%) from 2016

Net Assets

Up

$14,244,315

Up $722,976 (+5.3%) from 2016

Liabilities

Down

$201,173

Down $88,054 (-30%) from 2016

Revenue

Up

$3,512,965

Up $117,967 (+3.5%) from 2016

Expenses

Down

$3,385,281

Down $533,605 (-14%) from 2016

Net Income

Up

$127,684

Up $651,572 (+124%) from 2016

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2011: $13,039,937Liabilities 2011: $199,028Net Assets 2011: $12,840,9092011Assets 2012: $13,171,259Liabilities 2012: $290,538Net Assets 2012: $12,880,7212012Assets 2013: $14,218,384Liabilities 2013: $270,481Net Assets 2013: $13,947,9032013Assets 2014: $15,442,623Liabilities 2014: $289,772Net Assets 2014: $15,152,8512014Assets 2015: $15,104,194Liabilities 2015: $287,385Net Assets 2015: $14,816,8092015Assets 2016: $13,810,566Liabilities 2016: $289,227Net Assets 2016: $13,521,3392016Assets 2017: $14,445,488Liabilities 2017: $201,173Net Assets 2017: $14,244,3152017Assets 2018: $14,453,429Liabilities 2018: $791,976Net Assets 2018: $13,661,4532018Assets 2019: $12,382,745Liabilities 2019: $214,550Net Assets 2019: $12,168,1952019Assets 2020: $10,265,857Liabilities 2020: $237,973Net Assets 2020: $10,027,8842020Assets 2021: $7,720,502Liabilities 2021: $136,366Net Assets 2021: $7,584,1362021Assets 2022: $9,327,606Liabilities 2022: $359,764Net Assets 2022: $8,967,8422022

Highlighted filing

2017

Assets$14,445,488
Liabilities$201,173
Net Assets$14,244,315

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0M-$4.0MExpenses 2011: $3,555,4342011Expenses 2012: $3,794,9502012Expenses 2013: $3,960,5982013Revenue 2014: $4,008,092Expenses 2014: $4,101,176Net Income 2014: -$93,0842014Revenue 2015: $4,151,614Expenses 2015: $4,149,509Net Income 2015: $2,1052015Revenue 2016: $3,394,998Expenses 2016: $3,918,886Net Income 2016: -$523,8882016Revenue 2017: $3,512,965Expenses 2017: $3,385,281Net Income 2017: $127,6842017Revenue 2018: $2,524,713Expenses 2018: $2,920,465Net Income 2018: -$395,7522018Revenue 2019: $2,611,717Expenses 2019: $3,265,903Net Income 2019: -$654,1862019Revenue 2020: $2,414,996Expenses 2020: $4,093,331Net Income 2020: -$1,678,3352020Revenue 2021: $1,721,436Expenses 2021: $4,165,184Net Income 2021: -$2,443,7482021Revenue 2022: $3,086,642Expenses 2022: $3,997,188Net Income 2022: -$910,5462022

Highlighted filing

2017

Revenue$3,512,965
Expenses$3,385,281
Net Income$127,684
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 22, 2017
Return Version
2016v3.0
Gross Receipts
$5,104,237
Mission and Program Overview

Mission

Arrowhead's mission is to motivate youth-at-risk to become productive and responsible young men and women by providing the highest quality counseling, education and social services to youth and their families.

Child care residential treatment and educational facility for troubled adolescent youth

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$10,192,253$11,010,211▲ $817,958
Land, Buildings, and Equipment, Net$2,369,607$2,232,030▼ $137,577
Accounts Receivable$484,784$223,866▼ $260,918
Pledges and Grants Receivable$484,076$196,615▼ $287,461
Cash and Non-Interest-Bearing Accounts$129,186$97,723▼ $31,463
Prepaid Expenses and Deferred Charges$50,758$53,743▲ $2,985
Total Assets$13,810,566$14,445,488▲ $634,922
Other Assets Total$99,902$631,300▲ $531,398
Liabilities
Accounts Payable and Accrued Expenses$263,782$175,728▼ $88,054
Deferred Revenue$25,445$25,445→ $0
Total Liabilities$289,227$201,173▼ $88,054
Net Assets / Fund Balance
Unrestricted Net Assets$10,014,758$10,488,847▲ $474,089
Temporarily Rstr Net Assets$3,162,463$3,403,001▲ $240,538
Permanently Rstr Net Assets$344,118$352,467▲ $8,349
Total Net Assets Fund Balance$13,521,339$14,244,315▲ $722,976
Total Liabilities and Net Assets / Fund Balance$13,810,566$14,445,488▲ $634,922

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,844,805$3,540,318$5,385,123
Equipment$58,785$1,284,902$1,343,687
Other Land Buildings$24,030$610,639$634,669
Land$304,410-$304,410

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$7,510,465$116▲ $966,034$429,299$8,020,885
2015$8,388,236$880▼ $135,947$715,701$7,510,465
2014$9,060,500$155▲ $80,536$723,041$8,388,236
2013$8,141,320$141▲ $1,489,846$540,606$9,060,500
2012$7,239,092$100,005▲ $1,054,103$225,002$8,141,320
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Chester LienCEOFT$92,540$10,769$103,309
Susan M FullmerFinance DirectorFT$74,664$9,836$84,500

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$74,393
Program Service Revenue
$2,505,243
Investment Income
$810,921
Other Revenue
$122,408
All Other Contributions
$74,393
Change in Net Assets
$127,684

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,476,794
Revenue Not Reported on Financial Statements
$36,171
Revenue Not Reported on Form 990
$625,607
Total Revenue per Audited Statements
$4,102,401
Total Revenue per Form 990
$3,512,965
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,543,694
Other Expenses$841,587
Total Fundraising Expense$58,905
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,618,896$148,482$48,829$1,816,207
Other Employee Benefits$318,361$-8,755$5,829$315,435
Current Officers, Directors, Trustees, and Key Employees$189,190$17,352-$206,542
Depreciation Depletion$169,031--$169,031
Payroll Taxes$147,812$11,311$3,963$163,086
All Other Expenses$124,479$20,077-$144,556
Fees for Services Other$26,368$69,854-$96,222
Insurance$86,543--$86,543
Pension Plan Contributions$37,123$5,301-$42,424
Fees for Service Investment Mgmnt Fees$36,171--$36,171
Other Expenses$24,149--$24,149
Advertising-$15,998-$15,998
Office Expenses$2,297$10,352$284$12,933
Travel$8,269--$8,269
Total Functional Expenses$3,036,404$289,972$58,905$3,385,281

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,385,281
Total Expenses per Audited Statements$3,379,425
Expenses per Audited Statements$3,349,110
Expenses Not Reported on Financial Statements$36,171
Expenses Not Reported on Form 990$30,315
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$111,058
Fundraising Direct Expenses$20,720
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Arrowhead Roundup$111,058$111,058$20,720$90,338
Total Events$111,058$111,058$20,720$90,338
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
Rouse ConsultingEntity in Which Paul Rouse, a Board Member, Is OwnerThe Organization Pays for Computer and It Tech Support Services From Rouse Consulting.No$28,560
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
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, Part VI, Section B, line 11B

A copy of the form 990 was provided to the organization's finance committee before it was signed and filed by the treasurer. There is a formal review of the audit report whereby all finance committee members are present. Financial information used in the preparation of the form 990 comes directly from the final audit report and its disclosures.

Form 990, Part VI, Section B, line 12C

The board of directors and any key employees within the organization's management structure will not endeavor in any conflicting business practices that may pertain to any such individuals benefiting from such actions. Any such business agreements or contracts will be reviewed quarterly to assure that they fall within policy guidelines while safekeeping the organization's financial interests.

Form 990, Part VI, Section B, line 15

BOARD MEMBERS MEET ANNUALLY TO DISCUSS GOALS AND DETERMINE THE DESIRED COMPENSATION PACKAGE FOR THE CHIEF EXECUTIVE OFFICER. THE ORGANIZATION UTILIZES THE SALARY AND BENEFITS GUIDELINES SET BY NATIONAL AND LOCAL PUBLISHED COMPENSATiON SURVEYS TO ARRIVE AT AN APPROPRIATE SALARY AND BENEFIT PLAN FOR THEIR EMPLOYEES. COMPENSATION IS DOCUMENTED IN A MEMO FROM THE BOARD PRESIDENT. For all other covered individuals, The Arrowhead Ranch Compensation Committee (consisting of at least three selected managers and the chief executive officer) enters into a bargaining agreement with union representatives and approves a three year employee compensation and benefits package.

Form 990, Part VI, Section C, line 19

THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, COnFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Arrowhead Ranch Inc
EIN
36-2192833
Phone
3097997044
Address
12200 104th St, Coal Valley, IL 61240
Doing Business As
Arrowhead Youth & Family Services

Signing Officer

Name
Michele Simpson
Title
Treasurer
Phone
3097997044
Signed
2017-11-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Vandewoestyne
Formed
1945
Legal Domicile
Il
Voting Board Members
12
Independent Board Members
11
Employees
76
Volunteers
200

Preparer

Firm
Honkamp Krueger & Co PC
Address
908 W 35th St, Davenport, IA 52806-5826
Preparer
Frank Ludgate CPA
Phone
5633862727
Supplemental Narrative

Additional Explanations

Form 990. Part XI, Line 2C.

The finance Committee recommends to the organzation's board of directors (bod) the Independent Accountants to be appointed as auditors and reviews and recommends approval of the Audit to the BOD. THERE HAVE BEEN NO CHANGES TO THE PROCESS FOR THE COMMITTEE THAT IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANTS.

Financial Statement Notes

Part V, Line 4:

The organization's endowment funds are designated funds not available for use in operating activities. The interest and dividends accumulated from these investments may be used for operating activities.

Part X, Line 2:

THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND COMPARABLE STATE LAW, AND CONTRIBUTIONS TO IT ARE TAX DEDUCTIBLE WITHIN LIMITATIONS PRESCRIBED BY THE CODE. THE ORGANIZATION HAS BEEN CLASSIFIED AS A PUBLICLY SUPPORTED ORGANIZATION, WHICH IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE INTERNAL REVENUE CODE. Management has evaluated the Organization's tax positions and concluded that the Organization had maintained its tax-exempt status and had taken no uncertain tax positions that require adjustments to the financial statements. Therefore, no provision or liability for income taxes has been included in the financial statements.

Part XI, Line 2D - Other Adjustments:

Special Event Expenses 20,720. Rental Farm Expenses 9,595.

Part XII, Line 2D - Other Adjustments:

Special Event Expenses 20,720. Rental Farm Expenses 9,595.

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IRS990/Desc0ARROWHEAD RANCH IS A CHILD CARE RESIDENTIAL TREATMENT AND EDUCATIONAL FACILITY FOR TROUBLED ADOLESCENT YOUTH, LICENSED BY THE ILLINOIS DEPARTMENT OF CHILDREN & FAMILY SERVICES. THE ORGANIZATION IS DESIGNED FOR THE CARE AND SUPERVISION OF YOUTH RANGING IN AGE FROM 12-21. SERVICES PROVIDED INCLUDE EDUCATION, INDEPENDENT LIVING SKILLS, ATHLETICS, RECREATION, MEDICAL COUNSELING AND OUTREACH.
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IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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