Civic Intelligence

Cedar Valley Ranch Inc.

990 • Fiscal year 2023 • EIN 42-1367193

Jul 01, 2022 to Jun 30, 2023 • Filed on Nov 07, 2023

Organization Profilen/a
2591 61st Street LaneVinton, IA 52349

(319) 472-2671

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.26x

Higher debt load relative to assets than 72% of similar nonprofits.

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

Liabilities / Revenue

56th percentile

0.12x

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

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

Net Margin

64th percentile

11%

Higher net margin than 64% of similar nonprofits.

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

Top Officer Pay

81st percentile

$142,809

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

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

Asset Growth

57th percentile

7.2%

Faster asset growth than 57% of similar nonprofits.

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

Revenue Growth

57th percentile

11%

Faster revenue growth than 57% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Up

$683,728

Up $46,029 (+7.2%) from 2022

Net Assets

Up

$503,747

Up $167,415 (+50%) from 2022

Liabilities

Down

$179,981

Down $121,386 (-40%) from 2022

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin64th percentile

Revenue

Up

$1,463,233

Up $148,576 (+11%) from 2022

Expenses

Up

$1,295,818

Up $117,315 (+10.0%) from 2022

Net Income

Up

$167,415

Up $31,261 (+23%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth57th percentile

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

$800K$600K$400K$200K$0Assets 2010: $474,313Liabilities 2010: $142,020Net Assets 2010: $332,2932010Assets 2011: $498,316Liabilities 2011: $171,097Net Assets 2011: $327,2192011Assets 2012: $533,326Liabilities 2012: $212,697Net Assets 2012: $320,6292012Assets 2013: $519,133Liabilities 2013: $201,971Net Assets 2013: $317,1622013Assets 2014: $484,301Liabilities 2014: $166,817Net Assets 2014: $317,4842014Assets 2015: $422,047Liabilities 2015: $128,847Net Assets 2015: $293,2002015Assets 2016: $468,648Liabilities 2016: $140,008Net Assets 2016: $328,6402016Assets 2017: $555,895Liabilities 2017: $227,346Net Assets 2017: $328,5492017Assets 2018: $429,814Liabilities 2018: $123,452Net Assets 2018: $306,3622018Assets 2019: $405,374Liabilities 2019: $101,149Net Assets 2019: $304,2252019Assets 2020: $529,123Liabilities 2020: $191,465Net Assets 2020: $337,6582020Assets 2021: $522,833Liabilities 2021: $187,202Net Assets 2021: $335,6312021Assets 2022: $637,699Liabilities 2022: $301,367Net Assets 2022: $336,3322022Assets 2023: $683,728Liabilities 2023: $179,981Net Assets 2023: $503,7472023Assets 2024: $676,090Liabilities 2024: $152,196Net Assets 2024: $523,8942024

Highlighted filing

2023

Assets$683,728
Liabilities$179,981
Net Assets$503,747
Open 2023 Filing

Operations Trend

Revenue Growth57th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,007,9312010Expenses 2011: $1,093,2692011Expenses 2012: $1,076,7482012Expenses 2013: $1,135,2412013Revenue 2014: $1,263,025Expenses 2014: $1,206,385Net Income 2014: $56,6402014Revenue 2015: $1,279,668Expenses 2015: $1,303,952Net Income 2015: -$24,2842015Revenue 2016: $1,360,511Expenses 2016: $1,239,720Net Income 2016: $120,7912016Revenue 2017: $1,305,108Expenses 2017: $1,209,160Net Income 2017: $95,9482017Revenue 2018: $1,172,990Expenses 2018: $1,195,177Net Income 2018: -$22,1872018Revenue 2019: $1,190,285Expenses 2019: $1,192,422Net Income 2019: -$2,1372019Revenue 2020: $1,267,303Expenses 2020: $1,210,773Net Income 2020: $56,5302020Revenue 2021: $1,148,868Expenses 2021: $1,149,181Net Income 2021: -$3132021Revenue 2022: $1,314,657Expenses 2022: $1,178,503Net Income 2022: $136,1542022Revenue 2023: $1,463,233Expenses 2023: $1,295,818Net Income 2023: $167,4152023Revenue 2024: $1,383,029Expenses 2024: $1,362,882Net Income 2024: $20,1472024

Highlighted filing

2023

Revenue$1,463,233
Expenses$1,295,818
Net Income$167,415
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 7, 2023
Return Version
2022v5.0
Gross Receipts
$1,463,233
Mission and Program Overview

Mission

Provide professional management for the residential care facility

Provides professional management of the residential care facility for the residents

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$437,393$474,354▲ $36,961
Accounts Receivable$81,606$81,520▼ $86
Prepaid Expenses and Deferred Charges$49,964$48,701▼ $1,263
Total Assets$637,699$683,728▲ $46,029
Other Assets Total$68,736$79,153▲ $10,417
Liabilities
Accounts Payable and Accrued Expenses$232,631$100,828▼ $131,803
Escrow Account Liability$68,736$79,153▲ $10,417
Total Liabilities$301,367$179,981▼ $121,386
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$336,332$503,747▲ $167,415
Total Net Assets Fund Balance$336,332$503,747▲ $167,415
Total Liabilities and Net Assets / Fund Balance$637,699$683,728▲ $46,029

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$79,153--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lorene SpencerAdministratorFT$97,136$45,673$142,809

Board Members and Trustees

NameTitle
Brenda HackbarthPresident
Leo WobeterVice President
Dave MorrowDirector
Jerry AhrensteinDirector
Judy StaabDirector
Nancy GoodSecretary until Jan. 2023
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,462,328
Investment Income
$905
Other Revenue
$0
Change in Net Assets
$167,415

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,463,233
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,463,233
Total Revenue per Form 990
$1,463,233
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$988,770
Other Expenses$307,048
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$607,798$39,794-$647,592
Current Officers, Directors, Trustees, and Key Employees-$145,905-$145,905
Other Employee Benefits$102,232--$102,232
Occupancy$64,869$2,581-$67,450
Payroll Taxes$49,542$7,495-$57,037
Pension Plan Contributions$36,004--$36,004
Insurance$23,750--$23,750
Office Expenses$16,393$2,039-$18,432
Fees for Services Accounting-$16,900-$16,900
Fees for Services Other$9,727--$9,727
Travel$3,380--$3,380
Other Expenses$2,751$242-$2,993
All Other Expenses$961--$961
Fees for Services Legal-$30-$30
Total Functional Expenses$1,079,177$216,641$0$1,295,818

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,295,818
Total Expenses per Audited Statements$1,295,818
Total Expenses per Form 990$1,295,818
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
No
Annual disclosure for covered persons
Yes
Audit committee
No
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

Form 990, Part VI, Section A, line 8B

“The Organization does not have committees with authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, line 11B

“The 990 is presented to the board for review before it is filed. The Administrator reviews the 990.”

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

“Board members and the Administrator are required to sign a conflict of interest policy annually. At the organization's board meetings, any large contracts that Cedar Valley Ranch is considering entering into are discussed with the board members. Also, any large purchases are discussed. Board members are to state if they have any family/ business relationship with the possible individual/business that Cedar Valley Ranch may be engaging into a contract with. Any potential conflict is reviewed by the board. If the board determines there is a conflict the engagement may not be entered into and the member would not be allowed to vote on the matter.”

Form 990, Part VI, Section B, line 15A

“The Administrator's salary is reviewed and determined by the board on an annual basis with a 3% cost of living adjustment. The board determines the salary by reviewing the preceding salaries of the position. Compensation is comparative to other similar nonprofits. The board documents their approval. There are no other officers or key employees of the organization.”

Form 990, Part VI, Section C, line 19

“Cedar Valley Ranch makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Cedar Valley Ranch Inc
EIN
42-1367193
Phone
3194722671
Address
2591 61st Street Lane, Vinton, IA 52349

Signing Officer

Name
Lorene Spencer
Title
Administrator
Phone
3194722671
Signed
2023-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lorene Spencer
Formed
1991
Legal Domicile
Ia
Voting Board Members
5
Independent Board Members
5
Employees
42
Volunteers
6

Preparer

Firm
Eide Bailly LLP
Address
800 Nicollet Mall Ste 1300, Minneapolis, MN 55402-7033
Preparer
Kim Hunwardsen CPA
Phone
6122536500
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

“The Organization does not have a committee that assumes the responsibility for oversight of the audit of the financial statements and selection of an independent accountant. The Board of Directors assumes this responsibility.”

Financial Statement Notes

Part IV, Line 2B:

“The custodial account liability is trust funds expended at the direction of the resident for personal items.”

Part X, Line 2:

“Management believes that the entity has appropriate support for any tax positions taken affecting its annual filing requirements, and, as such, does not have an uncertain tax positions that are material to the financial statements. The Organization would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense, if such interest and penalties are incurred.”

Raw XML AppendixShowing 400 of 422 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0232631
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0100828
IRS990/AccountsReceivableGrp/BOYAmt081606
IRS990/AccountsReceivableGrp/EOYAmt081520
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Provides professional management of the residential care facility for the residents
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0961
IRS990/AllOtherExpensesGrp/TotalAmt0961
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Lorene Spencer
IRS990/BooksInCareOfDetail/PhoneNum03194722671
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02591 61st Street Lane
IRS990/BooksInCareOfDetail/USAddress/CityNm0Vinton
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd052349
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0145905
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0145905
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd01
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0905
IRS990/CYOtherExpensesAmt0307048
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01462328
IRS990/CYRevenuesLessExpensesAmt0167415
IRS990/CYSalariesCompEmpBnftPaidAmt0988770
IRS990/CYTotalExpensesAmt01295818
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01463233
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0Cedar Valley Ranch is a care facility that provides its residents with medical care, personal care, and attention. Other services provided include but are not limited to basic living skills, social living skills training, independent living skills, health screening services, leisure time and recreational services, special treatment services, behavior therapy and support services such as counseling, guidance and transportation. During FY 2023, Cedar Valley Ranch had approximately 14,754 resident days, 10 resident admissions and 11 resident discharges.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt042
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/EscrowAccountLiabilityGrp/BOYAmt068736
IRS990/EscrowAccountLiabilityGrp/EOYAmt079153
IRS990/ExpenseAmt01079177
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt016900
IRS990/FeesForServicesAccountingGrp/TotalAmt016900
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt030
IRS990/FeesForServicesLegalGrp/TotalAmt030
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt09727
IRS990/FeesForServicesOtherGrp/TotalAmt09727
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt640.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt645673
IRS990/Form990PartVIISectionAGrp/PersonNm0Brenda Hackbarth
IRS990/Form990PartVIISectionAGrp/PersonNm1Leo Wobeter
IRS990/Form990PartVIISectionAGrp/PersonNm2Nancy Good
IRS990/Form990PartVIISectionAGrp/PersonNm3Judy Staab
IRS990/Form990PartVIISectionAGrp/PersonNm4Dave Morrow
IRS990/Form990PartVIISectionAGrp/PersonNm5Jerry Ahrenstein
IRS990/Form990PartVIISectionAGrp/PersonNm6Lorene Spencer
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt697136
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary until Jan. 2023
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Administrator
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01991
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01463233
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt023750
IRS990/InsuranceGrp/TotalAmt023750
IRS990/InvestmentIncomeGrp/ExclusionAmt0905
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0905
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0IA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Provide professional management for the residential care facility
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0336332
IRS990/NetAssetsOrFundBalancesEOYAmt0503747
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0336332
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0503747
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt02581
IRS990/OccupancyGrp/ProgramServicesAmt064869
IRS990/OccupancyGrp/TotalAmt067450
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02039
IRS990/OfficeExpensesGrp/ProgramServicesAmt016393
IRS990/OfficeExpensesGrp/TotalAmt018432
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt068736
IRS990/OtherAssetsTotalGrp/EOYAmt079153
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0102232
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0102232
IRS990/OtherExpensesGrp/Desc0Dietary food and suppli
IRS990/OtherExpensesGrp/Desc1Repairs and maintenance
IRS990/OtherExpensesGrp/Desc2Medical supplies
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01655
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1242
IRS990/OtherExpensesGrp/ProgramServicesAmt0108328
IRS990/OtherExpensesGrp/ProgramServicesAmt153442
IRS990/OtherExpensesGrp/ProgramServicesAmt22751
IRS990/OtherExpensesGrp/TotalAmt0109983
IRS990/OtherExpensesGrp/TotalAmt153442
IRS990/OtherExpensesGrp/TotalAmt22993
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt039794
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0607798
IRS990/OtherSalariesAndWagesGrp/TotalAmt0647592
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07495
IRS990/PayrollTaxesGrp/ProgramServicesAmt049542
IRS990/PayrollTaxesGrp/TotalAmt057037
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt036004
IRS990/PensionPlanContributionsGrp/TotalAmt036004
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt049964
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt048701
IRS990/PrincipalOfficerNm0Lorene Spencer
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0623990
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Resident Revenue
IRS990/ProgramServiceRevenueGrp/Desc1Electronic Case Report
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01432328
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt130000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01432328
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt130000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0242
IRS990/PYOtherExpensesAmt0264755
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01314415
IRS990/PYRevenuesLessExpensesAmt0136154
IRS990/PYSalariesCompEmpBnftPaidAmt0913748
IRS990/PYTotalExpensesAmt01178503
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01314657
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0167415
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01462328
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0437393
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0474354
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0905
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0242
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0564
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt054
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0307
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02072
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01462328
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01314415
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01148304
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01267249
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01189978
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt06382274
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0905
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0242
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0564
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt054
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0307
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02072
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00020
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.43250
IRS990ScheduleA/PublicSupportPY509Pct00.43240
IRS990ScheduleA/PublicSupportTotal509Amt02761045
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0828728
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0718878
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0677176
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0717957
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0678490
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt03621229
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt0828728
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0718878
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt0677176
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt0717957
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt0678490
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt03621229
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01462328
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01314415
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01148304
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01267249
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01189978
IRS990ScheduleA/Total509Grp/TotalAmt06382274
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01463233
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01314657
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01148868
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01267303
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01190285
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06384346
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01295818
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt079153
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Resident Trust Funds
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01463233
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The custodial account liability is trust funds expended at the direction of the resident for personal items.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Management believes that the entity has appropriate support for any tax positions taken affecting its annual filing requirements, and, as such, does not have an uncertain tax positions that are material to the financial statements. The Organization would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense, if such interest and penalties are incurred.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part IV, Line 2b:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt079153
IRS990ScheduleD/TotalExpensesPerForm990Amt01295818
IRS990ScheduleD/TotalRevenuePerForm990Amt01463233
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01463233
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01295818
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Organization does not have committees with authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 990 is presented to the board for review before it is filed. The Administrator reviews the 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Board members and the Administrator are required to sign a conflict of interest policy annually. At the organization's board meetings, any large contracts that Cedar Valley Ranch is considering entering into are discussed with the board members. Also, any large purchases are discussed. Board members are to state if they have any family/ business relationship with the possible individual/business that Cedar Valley Ranch may be engaging into a contract with. Any potential conflict is reviewed by the board. If the board determines there is a conflict the engagement may not be entered into and the member would not be allowed to vote on the matter.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Administrator's salary is reviewed and determined by the board on an annual basis with a 3% cost of living adjustment. The board determines the salary by reviewing the preceding salaries of the position. Compensation is comparative to other similar nonprofits. The board documents their approval. There are no other officers or key employees of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Cedar Valley Ranch makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Organization does not have a committee that assumes the responsibility for oversight of the audit of the financial statements and selection of an independent accountant. The Board of Directors assumes this responsibility.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Line 2c:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0637699
IRS990/TotalAssetsEOYAmt0683728
IRS990/TotalAssetsGrp/BOYAmt0637699
IRS990/TotalAssetsGrp/EOYAmt0683728
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt042
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0216641
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01079177
IRS990/TotalFunctionalExpensesGrp/TotalAmt01295818
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0301367
IRS990/TotalLiabilitiesEOYAmt0179981
IRS990/TotalLiabilitiesGrp/BOYAmt0301367
IRS990/TotalLiabilitiesGrp/EOYAmt0179981
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0336332
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0503747
IRS990/TotalOtherCompensationAmt045673
IRS990/TotalProgramServiceExpensesAmt01079177
IRS990/TotalProgramServiceRevenueAmt01462328
IRS990/TotalReportableCompFromOrgAmt097136
IRS990/TotalRevenueGrp/ExclusionAmt0905
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01462328
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01463233
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0637699
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0683728
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt03380
IRS990/TravelGrp/TotalAmt03380
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02591 61st Street Lane
IRS990/USAddress/CityNm0Vinton
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd052349
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0n/a
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Lorene Spencer
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Administrator
ReturnHeader/BusinessOfficerGrp/PhoneNum03194722671
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Cedar Valley Ranch Inc
ReturnHeader/Filer/BusinessNameControlTxt0CEDA
ReturnHeader/Filer/EIN0421367193

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$683,728
Liabilities
$179,981
Net assets
$503,747
Revenue
$1,463,233
Expenses
$1,295,818
Net income
$167,415
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.68$0.15$0.52$1.38$1.36$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.68$0.18$0.50$1.46$1.30$0.17
2022Detailed filing. Detailed filing data is available for this year.$0.64$0.30$0.34$1.31$1.18$0.14
2021Detailed filing. Detailed filing data is available for this year.$0.52$0.19$0.34$1.15$1.15$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.53$0.19$0.34$1.27$1.21$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.41$0.10$0.30$1.19$1.19$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.43$0.12$0.31$1.17$1.20$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.56$0.23$0.33$1.31$1.21$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.47$0.14$0.33$1.36$1.24$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.42$0.13$0.29$1.28$1.30$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.48$0.17$0.32$1.26$1.21$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.20$0.32$1.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.21$0.32$1.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.17$0.33$1.09
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.14$0.33$1.01