Civic Intelligence

Silver Cliff Ranch

990 • Fiscal year 2024 • EIN 56-2573060

Sep 01, 2023 to Aug 31, 2024 • Filed on Apr 17, 2025

PO Box 461447San Antonio, TX 78246

(210) 905-1000

Siviq Scores

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

Liabilities / Assets

91st percentile

0.79x

Higher debt load relative to assets than 91% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

0.88x

Higher debt load relative to revenue than 87% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

45th percentile

2.2%

Higher net margin than 45% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

100th percentile

$1,320,711

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 96.9% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

96th percentile

142%

Faster asset growth than 96% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

65th percentile

19%

Faster revenue growth than 65% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,528,707

Up $897,675 (+142%) from 2023

Net Assets

Up

$323,131

Up $30,638 (+10%) from 2023

Liabilities

Up

$1,205,576

Up $867,037 (+256%) from 2023

Revenue

Up

$1,362,711

Up $213,510 (+19%) from 2023

Expenses

Up

$1,332,073

Up $313,369 (+31%) from 2023

Net Income

Down

$30,638

Down $99,859 (-77%) from 2023

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $183,876Liabilities 2011: $370Net Assets 2011: $183,5062011Assets 2012: $409,795Liabilities 2012: $517Net Assets 2012: $409,2782012Assets 2013: $397,154Liabilities 2013: $8,426Net Assets 2013: $388,7282013Assets 2014: $493,463Liabilities 2014: $21,706Net Assets 2014: $471,7572014Assets 2015: $374,653Liabilities 2015: $0Net Assets 2015: $374,6532015Assets 2016: $347,667Liabilities 2016: $0Net Assets 2016: $347,6672016Assets 2017: $347,667Liabilities 2017: $0Net Assets 2017: $347,6672017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019Assets 2022: $326,833Liabilities 2022: $242,669Net Assets 2022: $84,1642022Assets 2023: $631,032Liabilities 2023: $338,539Net Assets 2023: $292,4932023Assets 2024: $1,528,707Liabilities 2024: $1,205,576Net Assets 2024: $323,1312024

Highlighted filing

2024

Assets$1,528,707
Liabilities$1,205,576
Net Assets$323,131

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $12,7012011Expenses 2012: $6,5392012Expenses 2013: $177,3012013Revenue 2014: $260,870Expenses 2014: $177,841Net Income 2014: $83,0292014Revenue 2015: $15,766Expenses 2015: $21,029Net Income 2015: -$5,2632015Revenue 2016: $0Expenses 2016: $26,986Net Income 2016: -$26,9862016Revenue 2017: $19,146Expenses 2017: $19,146Net Income 2017: $02017Revenue 2018: $3,800Expenses 2018: $20,994Net Income 2018: -$17,1942018Revenue 2019: $3,640Expenses 2019: $3,640Net Income 2019: $02019Revenue 2022: $795,421Expenses 2022: $795,421Net Income 2022: $02022Revenue 2023: $1,149,201Expenses 2023: $1,018,704Net Income 2023: $130,4972023Revenue 2024: $1,362,711Expenses 2024: $1,332,073Net Income 2024: $30,6382024

Highlighted filing

2024

Revenue$1,362,711
Expenses$1,332,073
Net Income$30,638
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Apr 17, 2025
Return Version
2023v6.0
Gross Receipts
$1,369,409
Mission and Program Overview

Mission

Silver cliff ranch (scr) is a nonprofit rental facility that combines an awe-inspiring natural setting with a culture of service to create a welcoming place for youth and families to heal, learn, and joyfully explore through positive, outdoor experiences and authentic interactions. (continued on schedule o)

In fiscal year 2024, scr hosted 3,844 guests from 58 groups, providing safe, welcoming facilities for families and youth to learn, explore, and heal.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$139,504$880,806▲ $741,302
Savings and Temporary Cash Investments$0$533,292▲ $533,292
Accounts Receivable$32,396$43,162▲ $10,766
Cash and Non-Interest-Bearing Accounts$401,887$7,349▼ $394,538
Prepaid Expenses and Deferred Charges$57,245$6,598▼ $50,647
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Loans From Officers Directors$0$0→ $0
Total Assets$631,032$1,528,707▲ $897,675
Other Assets Total$0$57,500▲ $57,500
Liabilities
Other Liabilities$286,809$1,020,609▲ $733,800
Accounts Payable and Accrued Expenses$51,730$184,967▲ $133,237
Total Liabilities$338,539$1,205,576▲ $867,037
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$288,493$323,131▲ $34,638
Net Assets With Donor Restrictions$4,000$0▼ $4,000
Total Net Assets Fund Balance$292,493$323,131▲ $30,638
Total Liabilities and Net Assets / Fund Balance$631,032$1,528,707▲ $897,675

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$648,078$2,167$650,245
Equipment$167,728$42,609$210,337
Land$65,000-$65,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jonathan SkvarkaExecutive DirectorFT$128,533$6,761$135,294
George Cowden IIIVice-Chairman/Secretary-$3,485$121,081$124,566

Board Members and Trustees

NameTitle
Kevin DinninChairman of the Board
Alan GriffinDirector
Barbara StubeeDirector
Kari BassDirector
Robert K FeatherDirector
Robert Ownby JrDirector
Scott SharmanDirector
Silas RagsdaleDirector
Claudia OliveiraTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$594,665
Program Service Revenue
$728,795
Investment Income
$30,236
Other Revenue
$9,015
All Other Contributions
$88,580
Change in Net Assets
$30,638

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,368,612
Revenue Not Reported on Financial Statements
$-5,901
Revenue Not Reported on Form 990
$4,000
Other Revenue Adjustments
$-5,901
Total Revenue per Audited Statements
$1,372,612
Total Revenue per Form 990
$1,362,711
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$699,926
Salaries, Compensation, and Employee Benefits$632,147
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$129,586$256,336-$385,922
Occupancy$176,161$59,776-$235,937
Current Officers, Directors, Trustees, and Key Employees$46,600$92,179-$138,779
Insurance$123$76,151-$76,274
Other Employee Benefits$11,758$41,863-$53,621
Payroll Taxes$20,217$31,928-$52,145
Depreciation Depletion-$34,474-$34,474
Travel$10,511$6,708-$17,219
Other Expenses$13,867$1,843-$15,710
Fees for Services Legal-$8,185-$8,185
Fees for Services Accounting-$6,038-$6,038
Pension Plan Contributions-$1,680-$1,680
Fees for Services Other$135$982$0$1,117
Conferences and Meetings-$551-$551
Total Functional Expenses$574,881$757,192$0$1,332,073

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,337,974
Expenses per Audited Statements$1,332,073
Total Expenses per Form 990$1,332,073
Expenses Not Reported on Form 990$5,901
Expenses Not Reported on Financial Statements$0
Other Expense Adjustments$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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Intercompany Loan Payable$992,000
Advances From Related Parties$28,609
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 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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2 BUSINESS RELATIONSHIPS

Per the irs instructions, certain business relationships between the organization's current officers, directors, trustees, or key employees, as reported in part vii, section a, must be disclosed. Because of the interrelated nature of the filing organization with its related entities (as disclosed on schedule r), all of the officers and directors with overlapping responsibilities have business relationships with each other.

Form 990, Part VI, Line 15B PROCESS TO ESTABLISH COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES

Other officer compensation, paid by a related organization, is reviewed on an annual basis utilizing national and regional salary survey data for equivalent positions based on a combination of comparative analysis by industry and position. The market analysis is examined by the Chief Executive Officer of the parent organization. Any compensation adjustments are included in the annual operating budget which is completed and acted on by the parent organization Finance Committee. Approved compensation adjustments are recorded in the personnel records of each officer.

Form 990, Part VI, Line 1A Delegate broad authority to A committee

The board of directors shall designate an executive committee, which shall consist of the following: the chairman, vice chairman, secretary, and treasurer and up to three persons appointed by the chairman. Subject to the bylaws and the general policies prescribed by the board of directors, the executive committee shall have and shall execute the authority of the management of the corporation. A majority of the members of the executive committee shall constitute a quorum.

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

The board of trustees of firstday foundation, as the parent company of the organization, has the power to elect members of the organization's governing body.

Form 990, Part VI, Line 11B Review of form 990 by governing body

THE TREASURER REVIEWS THE 990 BY COMPARING PRIOR RETURN WITH CURRENT RETURN. IN ADDITION, ALL FINANCIAL DATA ON THE 990 IS RECONCILED TO THE FINANCIAL STATEMENTS. AFTER REVIEW IS MADE BY THE TREASURER, THE TREASURER WILL THEN REVIEW THE RETURN WITH THE PRESIDENT BEFORE CONSIDERING FINALIZING THE RETURN. The FILED 990 IS PRESENTED TO THE BOARD DURING ONE OF ITS BOARD MEETINGS.

Form 990, Part VI, Line 12C Conflict of interest policy

All members of the governing board and officers are covered with the conflict of interest and compliance policy and requirements. All members of the governing board and officers must complete a conflict-of-interest disclosure on an annual basis. If a conflict of interest should arise, the person associated with the conflict is excluded from discussion, debate and decision making on the matter. This shall include the person with the conflict being excluded from a meeting where any matter associated with the conflict is discussed.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

The executive director's compensation is reviewed on an annual basis utilizing national and regional salary survey data for equivalent positions with similar nonprofit organizations. The market analysis is examined by the chief operating officer of the parent organization and any compensation modification is recommended and discussed with the board of directors or executive committee. With the concurrence of the board of directors or executive committee, the compensation is included in the annual operating budget which is contemplated and acted on by the entire board of directors. Approved compensation adjustments are recorded in the personnel record of the executive director along with the rationale for any compensation modification.

Form 990, Part VI, Line 19 Required documents available to the public

The form 990, governing documents, conflict of interest policy, and financial statements will be provided upon request to the public by contacting the firstday foundation corporate office.

Form 990, Part VII, Section A GEORGE COWDEN COMPENSATION

George cowden, vice-chair/secretary, receives compensation from both the filing organization and a related organization for legal services provided to the organization. No part of his compensation was provided for his service as a board member.

Filing and Contact Details

Filer

Filer Name
Silver Cliff Ranch
EIN
56-2573060
Phone
2109051000
Address
PO BOX 461447, SAN ANTONIO, TX 78246

Signing Officer

Name
Kevin Dinnin
Title
President
Signed
2025-04-17
Discuss with paid preparer
Yes

Organization Details

Formed
2006
Legal Domicile
TX
Voting Board Members
10
Independent Board Members
6
Employees
17
Volunteers
25

Preparer

Firm
Forvis Mazars LLP
Address
8200 W Interstate 10 Suite 900, San Antonio, TX 78230-3806
Preparer
Robert Ulloa
Phone
2103419400
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1 ORGANIZATION'S MISSION

Silver cliff ranch (scr) is a nonprofit rental facility that combines an awe-inspiring natural setting with a culture of service to create a welcoming place for youth and families to heal, learn, and joyfully explore through positive, outdoor experiences and authentic interactions. With rustic cabin lodging and dining services for over 200 people alongside amenities including a hot springs-fed swimming pool, full-size gymnasium, and historic opera house meeting space, scr is an affordable, year-round destination for church youth groups, nonprofits serving underserved youth, and families with minor children.

Financial Statement Notes

Schedule D, Part X, Line 2 ASC 740 FOOTNOTE

Management has evaluated their income tax positions under the guidance included in asc 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.

Schedule D, Part XI, Line 2(D) Other revenues in audited financial statements not in form 990

Temporarily Restricted Net Assets - 4000

Schedule D, Part XI, Line 4(B) Other revenues in form 990 not in audited financial statements

Cost of Goods Sold - -5901

Schedule D, Part XII, Line 2(D) Other expenses in audited financial statements not in form 990

Cost of Goods Sold - 5901

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IRS990/Desc0SILVER CLIFF RANCH IS A NONPROFIT RENTAL FACILITY THAT PROVIDES LODGING, MEETING SPACES, AND AMENITIES FOR NONPROFITS, CHURCHES, AND FAMILIES AT AFFORDABLE RATES. AMENITIES INCLUDE OUTDOOR RECREATION SPACES, A FULL-SIZE GYMNASIUM, HOT SPRINGS-FED SWIMMING POOL, AND AN OPERA HOUSE MEETING SPACE. STAFF MEMBERS PROVIDE GROUPS WITH MEALS, LIFEGUARDING SERVICES, CLEANING AND MAINTENANCE SERVICES, AND GENERAL GUEST SERVICES THROUGHOUT THEIR STAYS. OUR GOAL IS TO PROVIDE A HIGH LEVEL OF HOSPITALITY COST-EFFECTIVELY SO UNDERSERVED YOUTH AND FAMILIES, WHO OTHERWISE WOULD NOT BE ABLE TO AFFORD A STAY IN THE MOUNTAINS, CAN.
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IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
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IRS990/FormationYr02006
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IRS990/MissionDesc0SILVER CLIFF RANCH (SCR) IS A NONPROFIT RENTAL FACILITY THAT COMBINES AN AWE-INSPIRING NATURAL SETTING WITH A CULTURE OF SERVICE TO CREATE A WELCOMING PLACE FOR YOUTH AND FAMILIES TO HEAL, LEARN, AND JOYFULLY EXPLORE THROUGH POSITIVE, OUTDOOR EXPERIENCES AND AUTHENTIC INTERACTIONS. (CONTINUED ON SCHEDULE O)
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IRS990/OtherExpensesGrp/Desc0Food Expense
IRS990/OtherExpensesGrp/Desc1Indirect Expense
IRS990/OtherExpensesGrp/Desc2OTHER EXPENSES
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt124001
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06598
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0JONATHAN SKVARKA
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
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IRS990/ReportInvestmentsOtherSecInd0false
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt00
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0DESCRIPTION - OTHER INCOME, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 1660.0, COLUMN D - 1419.0, COLUMN E - 4214.0, COLUMN F - 7293.0;
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part III, Line 12 Other Income
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IRS990ScheduleA/InvestmentIncomeCYPct00.01
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IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/TotalAmt03254996
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