Civic Intelligence

Joy Ranch Inc.

990 • Fiscal year 2023 • EIN 54-0655617

Jan 01, 2023 to Dec 31, 2023 • Filed on Mar 28, 2024

PO Box 727Hillsville, VA 24343

(276) 236-5578

Siviq Scores

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

Liabilities / Assets

36th percentile

0.02x

Higher debt load relative to assets than 36% of similar nonprofits.

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

Liabilities / Revenue

45th percentile

0.06x

Higher debt load relative to revenue than 45% of similar nonprofits.

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

Net Margin

20th percentile

-13%

Higher net margin than 20% of similar nonprofits.

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

Top Officer Pay

53rd percentile

$68,974

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

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

Asset Growth

20th percentile

-5.3%

Faster asset growth than 20% of similar nonprofits.

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

Revenue Growth

13th percentile

-28%

Faster revenue growth than 13% of similar nonprofits.

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

Assets

Down

$3,244,282

Down $181,291 (-5.3%) from 2022

Net Assets

Down

$3,183,999

Down $214,238 (-6.3%) from 2022

Liabilities

Up

$60,283

Up $32,947 (+121%) from 2022

Revenue

Down

$962,670

Down $382,046 (-28%) from 2022

Expenses

Up

$1,091,837

Up $250,987 (+30%) from 2022

Net Income

Down

-$129,167

Down $633,033 (-126%) from 2022

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $885,801Liabilities 2011: $182,241Net Assets 2011: $703,5602011Assets 2012: $892,746Liabilities 2012: $731,130Net Assets 2012: $161,6162012Assets 2013: $986,947Liabilities 2013: $34,174Net Assets 2013: $952,7732013Assets 2014: $2,014,271Liabilities 2014: $29,378Net Assets 2014: $1,984,8932014Assets 2015: $1,854,747Liabilities 2015: $51,678Net Assets 2015: $1,803,0692015Assets 2016: $1,629,919Liabilities 2016: $22,855Net Assets 2016: $1,607,0642016Assets 2017: $1,547,265Liabilities 2017: $35,091Net Assets 2017: $1,512,1742017Assets 2018: $2,044,099Liabilities 2018: $42,751Net Assets 2018: $2,001,3482018Assets 2019: $2,050,727Liabilities 2019: $28,435Net Assets 2019: $2,022,2922019Assets 2020: $2,358,153Liabilities 2020: $39,422Net Assets 2020: $2,318,7312020Assets 2021: $2,897,761Liabilities 2021: $28,373Net Assets 2021: $2,869,3882021Assets 2022: $3,425,573Liabilities 2022: $27,336Net Assets 2022: $3,398,2372022Assets 2023: $3,244,282Liabilities 2023: $60,283Net Assets 2023: $3,183,9992023Assets 2024: $3,060,437Liabilities 2024: $48,120Net Assets 2024: $3,012,3172024Assets 2025: $2,986,272Liabilities 2025: $38,088Net Assets 2025: $2,948,1842025

Highlighted filing

2023

Assets$3,244,282
Liabilities$60,283
Net Assets$3,183,999

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $1,263,938Expenses 2011: $960,425Net Income 2011: $303,5132011Revenue 2012: $1,088,858Expenses 2012: $972,803Net Income 2012: $116,0552012Revenue 2013: $1,071,254Expenses 2013: $938,097Net Income 2013: $133,1572013Revenue 2014: $1,973,764Expenses 2014: $939,368Net Income 2014: $1,034,3962014Revenue 2015: $818,464Expenses 2015: $986,338Net Income 2015: -$167,8742015Revenue 2016: $744,052Expenses 2016: $940,057Net Income 2016: -$196,0052016Revenue 2017: $732,834Expenses 2017: $827,724Net Income 2017: -$94,8902017Revenue 2018: $1,327,889Expenses 2018: $838,715Net Income 2018: $489,1742018Revenue 2019: $950,409Expenses 2019: $929,465Net Income 2019: $20,9442019Revenue 2020: $1,026,148Expenses 2020: $729,709Net Income 2020: $296,4392020Revenue 2021: $1,254,667Expenses 2021: $786,744Net Income 2021: $467,9232021Revenue 2022: $1,344,716Expenses 2022: $840,850Net Income 2022: $503,8662022Revenue 2023: $962,670Expenses 2023: $1,091,837Net Income 2023: -$129,1672023Revenue 2024: $837,628Expenses 2024: $944,658Net Income 2024: -$107,0302024Revenue 2025: $836,461Expenses 2025: $915,348Net Income 2025: -$78,8872025

Highlighted filing

2023

Revenue$962,670
Expenses$1,091,837
Net Income-$129,167
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Mar 28, 2024
Return Version
2023v5.0
Gross Receipts
$1,215,270
Mission and Program Overview

Mission

To provide housing and services to children who are unable to live with their parents or guardians.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,536,947$1,573,908▲ $36,961
Land, Buildings, and Equipment, Net$1,533,867$1,250,296▼ $283,571
Cash and Non-Interest-Bearing Accounts$342,792$371,235▲ $28,443
Prepaid Expenses and Deferred Charges$11,967$16,770▲ $4,803
Total Assets$3,425,573$3,244,282▼ $181,291
Other Assets Total-$32,073-
Liabilities
Other Liabilities-$32,073-
Accounts Payable and Accrued Expenses$27,336$28,210▲ $874
Total Liabilities$27,336$60,283▲ $32,947
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,325,099$3,174,589▼ $150,510
Net Assets With Donor Restrictions$73,138$9,410▼ $63,728
Total Net Assets Fund Balance$3,398,237$3,183,999▼ $214,238
Total Liabilities and Net Assets / Fund Balance$3,425,573$3,244,282▼ $181,291

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$765,821$1,627,318$2,393,139
Equipment$132,409$261,540$393,949
Land$310,921-$310,921
Other Land Buildings$41,145$203,641$244,786
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Danny AustinExecutive DiFT$68,974$68,974

Board Members and Trustees

NameTitle
Lynn FunkChairman
Elaine M WilliamsVice-chairma
Harley D SigmonBoard Member
James R WilliamsBoard Member
Linda C RocapBoard Member
Pamela CraigBoard Member
Susan M HortonBoard Member
Vicky M CasonBoard Member
Elizabeth E KrimmingerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$713,006
Program Service Revenue
$0
Investment Income
$214,660
Other Revenue
$35,004
All Other Contributions
$713,006
Change in Net Assets
$-129,167

Audited Revenue Reconciliation

Revenue per Audited Statements
$962,670
Revenue Not Reported on Form 990
$-85,071
Total Revenue per Audited Statements
$877,599
Total Revenue per Form 990
$962,670
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$619,475
Salaries, Compensation, and Employee Benefits$472,362
Total Fundraising Expense$46,654
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$295,423$29,260$33,681$358,364
Depreciation Depletion$99,871--$99,871
Occupancy$99,643--$99,643
Current Officers, Directors, Trustees, and Key Employees$56,860$5,631$6,483$68,974
Insurance$42,485--$42,485
All Other Expenses$31,934$-231$2,036$33,739
Payroll Taxes$24,458$2,674$3,072$30,204
Travel$21,729--$21,729
Other Expenses$18,953$-756-$18,953
Conferences and Meetings$15,604--$15,604
Office Expenses$12,362--$12,362
Other Employee Benefits$7,125$2,964$411$10,500
Fees for Services Other$9,321--$9,321
Pension Plan Contributions$2,768$581$971$4,320
Fees for Services Accounting$1,584--$1,584
Advertising$600--$600
Total Functional Expenses$1,005,060$40,123$46,654$1,091,837

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,091,837
Total Expenses per Audited Statements$1,091,837
Total Expenses per Form 990$1,091,837
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$32,073
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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, Page 6, Part VI, Line 11B

A copy is reviewed by the executive director and the board's executive committee prior to filing.

Form 990, Page 6, Part VI, Line 12C

The board reviews the policy annually and ensures compliance at that time with periodic review throughout the year.

Form 990, Page 6, Part VI, Line 15A

The board reviews the salary of the executive director annually and makes a determination regarding changes during that review. The board also has oversight over the compensation of all administrative.

Form 990, Page 6, Part VI, Line 15B

The board reviews the salary of the executive director annually and makes a determination regarding changes during that reivw. The board also has oversight over the compensation of all adminatrative employees.

Form 990, Page 6, Part VI, Line 19

Documents are available on the organization's website or at the organization's location upon request.

Filing and Contact Details

Filer

Filer Name
Joy Ranch Inc
EIN
54-0655617
Phone
2762365578
Address
PO BOX 727, HILLSVILLE, VA 24343

Signing Officer

Name
Elizabeth E Krimminger
Title
Treasurer
Phone
2762365578
Signed
2024-03-28

Organization Details

Principal Officer
Elizabeth E Krimminger
Formed
1957
Legal Domicile
Va
Voting Board Members
9
Independent Board Members
9
Employees
20
Volunteers
120

Preparer

Firm
Robinson Farmer Cox Associates
Address
108 SOUTHPARK DRIVE, BLACKSBURG, VA 24060
Preparer
Emily Viers
Phone
5405527322
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt033681
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt029260
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0295423
IRS990/OtherSalariesAndWagesGrp/TotalAmt0358364
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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0581
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IRS990/PYOtherExpensesAmt0378308
IRS990/PYOtherRevenueAmt075592
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IRS990/PYTotalExpensesAmt0840850
IRS990/PYTotalRevenueAmt01344716
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IRS990/RelatedEntityInd0false
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS 144,702
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0804816
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01218657
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0991783
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0916990
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04645252
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt047032
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt029176
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt013950
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt020126
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt017828
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt082036
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt012935
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt05580
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt015591
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0144702
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.94450
IRS990ScheduleA/PublicSupportPY170Pct00.96360
IRS990ScheduleA/PublicSupportTotal170Amt04645252
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0713006
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0804816
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01218657
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0991783
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt01627318
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02393139
IRS990ScheduleD/EquipmentGrp/BookValueAmt0132409
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0261540
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0393949
IRS990ScheduleD/ExpensesSubtotalAmt01091837
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0310921
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt041145
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0203641
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0244786
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt032073
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITIES
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IRS990ScheduleD/RevenueSubtotalAmt0962670
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE BOARD'S EXECUTIVE COMMITTEE PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REVIEWS THE POLICY ANNUALLY AND ENSURES COMPLIANCE AT THAT TIME WITH PERIODIC REVIEW THROUGHOUT THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS THE SALARY OF THE EXECUTIVE DIRECTOR ANNUALLY AND MAKES A DETERMINATION REGARDING CHANGES DURING THAT REVIEW. THE BOARD ALSO HAS OVERSIGHT OVER THE COMPENSATION OF ALL ADMINISTRATIVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD REVIEWS THE SALARY OF THE EXECUTIVE DIRECTOR ANNUALLY AND MAKES A DETERMINATION REGARDING CHANGES DURING THAT REIVW. THE BOARD ALSO HAS OVERSIGHT OVER THE COMPENSATION OF ALL ADMINATRATIVE EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE OR AT THE ORGANIZATION'S LOCATION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0713006
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt046654
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt040123
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01005060
IRS990/TotalFunctionalExpensesGrp/TotalAmt01091837
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt060283
IRS990/TotalLiabilitiesGrp/BOYAmt027336
IRS990/TotalLiabilitiesGrp/EOYAmt060283
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03398237
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IRS990/TotalProgramServiceExpensesAmt01005060
IRS990/TotalReportableCompFromOrgAmt068974
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0249664
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0962670
IRS990/TotalVolunteersCnt0120
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03425573
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03244282
IRS990/TravelGrp/ProgramServicesAmt021729
IRS990/TravelGrp/TotalAmt021729
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.JOYRANCH.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ELIZABETH E KRIMMINGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02762365578

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.99$0.04$2.95$0.84$0.92$0.08
2024Detailed filing. Detailed filing data is available for this year.$3.06$0.05$3.01$0.84$0.94$0.11
2023Detailed filing. Detailed filing data is available for this year.$3.24$0.06$3.18$0.96$1.09$0.13
2022Detailed filing. Detailed filing data is available for this year.$3.43$0.03$3.40$1.34$0.84$0.50
2021Detailed filing. Detailed filing data is available for this year.$2.90$0.03$2.87$1.25$0.79$0.47
2020Detailed filing. Detailed filing data is available for this year.$2.36$0.04$2.32$1.03$0.73$0.30
2019Detailed filing. Detailed filing data is available for this year.$2.05$0.03$2.02$0.95$0.93$0.02
2018Detailed filing. Detailed filing data is available for this year.$2.04$0.04$2.00$1.33$0.84$0.49
2017Detailed filing. Detailed filing data is available for this year.$1.55$0.04$1.51$0.73$0.83$0.09
2016Summary only. Only limited summary data is available for this year.$1.63$0.02$1.61$0.74$0.94$0.20
2015Detailed filing. Detailed filing data is available for this year.$1.85$0.05$1.80$0.82$0.99$0.17
2014Detailed filing. Detailed filing data is available for this year.$2.01$0.03$1.98$1.97$0.94$1.03
2013Summary only. Only limited summary data is available for this year.$0.99$0.03$0.95$1.07$0.94$0.13
2012Summary only. Only limited summary data is available for this year.$0.89$0.73$0.16$1.09$0.97$0.12
2011Summary only. Only limited summary data is available for this year.$0.89$0.18$0.70$1.26$0.96$0.30