Civic Intelligence

High Sky Childrens Ranch Inc

990 • Fiscal year 2016 • EIN 75-1155049

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 08, 2017

8701 W County Rd 60Midland, TX 79707

(432) 694-7728

Siviq Scores

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

Liabilities / Assets

17th percentile

0.01x

Higher debt load relative to assets than 17% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

12th percentile

0.02x

Higher debt load relative to revenue than 12% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

58th percentile

4.4%

Higher net margin than 58% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$88,642

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

47th percentile

0.9%

Faster asset growth than 47% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

68th percentile

11%

Faster revenue growth than 68% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Up

$8,423,342

Up $73,893 (+0.9%) from 2015

Net Assets

Up

$8,325,056

Up $372,367 (+4.7%) from 2015

Liabilities

Down

$98,286

Down $298,474 (-75%) from 2015

Revenue

Up

$5,755,566

Up $549,202 (+11%) from 2015

Expenses

Up

$5,503,183

Up $73,772 (+1.4%) from 2015

Net Income

Up

$252,383

Up $475,430 (+213%) from 2015

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $5,314,578Liabilities 2010: $160,365Net Assets 2010: $5,154,2132010Assets 2011: $5,173,883Liabilities 2011: $141,736Net Assets 2011: $5,032,1472011Assets 2012: $6,101,692Liabilities 2012: $146,366Net Assets 2012: $5,955,3262012Assets 2013: $8,200,871Liabilities 2013: $99,523Net Assets 2013: $8,101,3482013Assets 2014: $8,110,754Liabilities 2014: $72,415Net Assets 2014: $8,038,3392014Assets 2015: $8,349,449Liabilities 2015: $396,760Net Assets 2015: $7,952,6892015Assets 2016: $8,423,342Liabilities 2016: $98,286Net Assets 2016: $8,325,0562016Assets 2017: $9,283,226Liabilities 2017: $144,244Net Assets 2017: $9,138,9822017Assets 2018: $16,904,643Liabilities 2018: $408,927Net Assets 2018: $16,495,7162018Assets 2019: $18,791,323Liabilities 2019: $534,414Net Assets 2019: $18,256,9092019Assets 2020: $20,308,168Liabilities 2020: $443,999Net Assets 2020: $19,864,1692020Assets 2021: $19,707,547Liabilities 2021: $267,741Net Assets 2021: $19,439,8062021Assets 2022: $19,780,878Liabilities 2022: $196,718Net Assets 2022: $19,584,1602022Assets 2023: $19,581,810Liabilities 2023: $112,439Net Assets 2023: $19,469,3712023Assets 2024: $19,039,877Liabilities 2024: $348,241Net Assets 2024: $18,691,6362024

Highlighted filing

2016

Assets$8,423,342
Liabilities$98,286
Net Assets$8,325,056

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $4,591,9302010Expenses 2011: $4,784,7082011Expenses 2012: $4,411,8512012Revenue 2013: $6,810,587Expenses 2013: $4,880,519Net Income 2013: $1,930,0682013Revenue 2014: $5,622,747Expenses 2014: $5,660,030Net Income 2014: -$37,2832014Revenue 2015: $5,206,364Expenses 2015: $5,429,411Net Income 2015: -$223,0472015Revenue 2016: $5,755,566Expenses 2016: $5,503,183Net Income 2016: $252,3832016Revenue 2017: $9,073,217Expenses 2017: $6,145,769Net Income 2017: $2,927,4482017Revenue 2018: $13,198,998Expenses 2018: $5,842,264Net Income 2018: $7,356,7342018Revenue 2019: $7,123,968Expenses 2019: $5,362,775Net Income 2019: $1,761,1932019Revenue 2020: $6,820,146Expenses 2020: $5,212,886Net Income 2020: $1,607,2602020Revenue 2021: $6,571,730Expenses 2021: $6,996,093Net Income 2021: -$424,3632021Revenue 2022: $6,192,583Expenses 2022: $6,048,229Net Income 2022: $144,3542022Revenue 2023: $6,313,482Expenses 2023: $6,428,271Net Income 2023: -$114,7892023Revenue 2024: $6,582,802Expenses 2024: $7,360,537Net Income 2024: -$777,7352024

Highlighted filing

2016

Revenue$5,755,566
Expenses$5,503,183
Net Income$252,383
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 8, 2017
Return Version
2016v3.0
Gross Receipts
$5,861,442
Mission and Program Overview

Mission

High sky children's ranch is dedicated to healing abused children and promoting family wholeness.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,650,868$3,610,985▼ $39,883
Investments in Publicly Traded Securities$1,328,211$1,722,086▲ $393,875
Cash and Non-Interest-Bearing Accounts$725,321$555,693▼ $169,628
Accounts Receivable$583,224$374,929▼ $208,295
Prepaid Expenses and Deferred Charges$18,899$44,101▲ $25,202
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$8,349,449$8,423,342▲ $73,893
Other Assets Total$2,042,926$2,115,548▲ $72,622
Liabilities
Accounts Payable and Accrued Expenses$396,760$98,286▼ $298,474
Total Liabilities$396,760$98,286▼ $298,474
Net Assets / Fund Balance
Unrestricted Net Assets$5,836,885$6,057,887▲ $221,002
Temporarily Rstr Net Assets$2,115,804$2,267,169▲ $151,365
Total Net Assets Fund Balance$7,952,689$8,325,056▲ $372,367
Total Liabilities and Net Assets / Fund Balance$8,349,449$8,423,342▲ $73,893

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,881,525$1,862,868$4,744,393
Other Land Buildings$398,733$564,525$963,258
Leasehold Improvements$231,731$399,977$631,708
Equipment$78,921$240,157$319,078
Land$20,075-$20,075

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$1,537,491$462,668▲ $6,737$69,515$1,937,381
2015$1,522,021$47,248▲ $286$32,064$1,537,491
2014$1,153,531$376,140▼ $205$7,445$1,522,021
2013$1,336,629-▼ $6,364$176,734$1,153,531
2012$949,867$448,857▲ $316$62,411$1,336,629
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jalynn HoganExecutive DirecFT$88,642$88,642
Janette WorchesterAccountantFT$59,289$59,289

Board Members and Trustees

NameTitle
David WilsonChairman
Stephen BealChairman-Elect
Frank CremerPast Chairman
Crystal Fostervice Chairman
Amber DavidsonBoard Member
Ann EubanksBoard Member
Brent KennedyBoard Member
Brian ArnoldBoard Member
Candyce RoybalBoard Member
Celia PrehnBoard Member
Chrystal MyersBoard Member
Cj SibertBoard Member
Gregg MabeeBoard Member
Jan GoreeBoard Member
Janna HofmanBoard Member
Jill SparksBoard Member
Jody SaulsburyBoard Member
Julie GriffisBoard Member
Kate WilliamsonBoard Member
Kelli WoodsideBoard Member
Lindsey NavaretteBoard Member
Lucy LennoxBoard Member
Luke BlackwellBoard Member
Meghan SewellBoard Member
Rebekah SchroederBoard Member
Roxane StricklingBoard Member
Rusty FreemanBoard Member
Sigrid CoatsBoard Member
Cressinda HyattSecretary
Tyler NoblesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,311,457
Program Service Revenue
$3,668,934
Investment Income
$414,126
Other Revenue
$361,049
All Other Contributions
$918,255
Change in Net Assets
$252,383

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,468,240
Revenue Not Reported on Financial Statements
$287,326
Revenue Not Reported on Form 990
$119,984
Other Revenue Adjustments
$287,326
Total Revenue per Audited Statements
$5,588,224
Total Revenue per Form 990
$5,755,566
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,432,748
Other Expenses$2,070,435
Total Fundraising Expense$133,420
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,452,160$87,370$74,045$2,613,575
Occupancy$390,010$95,604$1,380$486,994
Other Employee Benefits$423,756$32,576$7,233$463,565
Depreciation Depletion$199,578$48,480$469$248,527
Payroll Taxes$184,964$14,341$6,389$205,694
Current Officers, Directors, Trustees, and Key Employees$36,823$103,212$9,879$149,914
All Other Expenses$75,535$27,791$29,197$132,523
Other Expenses$71,198$10,007$2,242$71,198
Fees for Services Other$9,074$48,522$126$57,722
Office Expenses$30,256$17,415$204$47,875
Information Technology$28,516$5,050$2,256$35,822
Total Functional Expenses$4,879,395$490,368$133,420$5,503,183

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,609,059
Expenses per Audited Statements$5,503,183
Total Expenses per Form 990$5,503,183
Expenses Not Reported on Form 990$105,876
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$466,925
Fundraising Direct Expenses$105,876
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Crystal Ball$466,925$466,925$105,876$361,049
Total Events$466,925$466,925$105,876$361,049
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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
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: Description of Business or Family Relationship of Officers, Directors, Et

Purchased vans from Sewell Ford through a bid solicitation process in which Sewell Ford was the low bidder. Meghan Sewell is a board member but was not involved in the process from the board or vendor perspective.

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is reviewed by the executive director and bookkeeper and sent electronically to each member of the board of directors for his/her review. It is approved at the next scheduled board of directors meeting.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

At the beginning of each year, the board of directors completes a conflict of interest statement which is reviewed for any potential conflicts of interest. The board is reminded that high sky will not be doing business with any business that they may be associated with nor will the board members use their position on the board to promote their business interest. The state of texas also monitors our contracts and clarifies the staff positions and the relatives that are considered a conflict of interest. That is one of the areas checked at each monitoring visit from the state.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The personnel committee meets each fall to determine personnel needs, new positions, cost of living raises and merit bonuses as appropriate. The executive director's salary is determined by the personnel committee after review of compensation survey information compiled by the local non-profit management center. For the past few years, high sky has only given cost of living raises and some merit bonuses when appropriate.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Our governing documents, policies and financial statements are made available on a request by request basis.

Filing and Contact Details

Filer

Filer Name
High Sky Childrens Ranch Inc
EIN
75-1155049
Phone
4326947728
Address
8701 W COUNTY RD 60, MIDLAND, TX 79707

Signing Officer

Name
Jalynn Hogan
Title
Executive Director
Signed
2017-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jalynn Hogan
Formed
1961
Legal Domicile
TX
Voting Board Members
30
Independent Board Members
30
Employees
108
Volunteers
100

Preparer

Firm
C Marc Martin CPA
Address
PO Box 1775, Midland, TX 79702-1775
Preparer
C Marc Martin CPA
Phone
4326850094
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: life after care program helps youth in foster care with the transition from foster care to living independently. These youth do not have a family to give them support and guidance as they move toward becoming an adult and experience independent living situations, are are at risk for making decisions that will affect their future well-bing. Youth also need the continued emotional support to avoid a feeling of abandonment. During the current year the life after care program and the pal program helped approximately 225 young adults in the service area. Other program services 5: partnering with parents seeks to improve each child's success in sustaining all tht is gained through foster care striving to heal the home environment so that child can be successful after returning home. The program endeavors to create healthier patterns of interacting with one another while enabling families to establish a well-conditioned home environment in order to stop the cycle of abuse. The program served 168 clients during the year. Other program services 6: preparation for adult living (pal). Provides workshops, field trips and hands on experience teaching independent living skills for 15-20 year olds. Area covered include: renting an apartment, buying insurance admission into a hospital, buying groceries for balanced nutrition, comparison shopping, maintaining a checking & savings account, asssessing job skills and applying for a job, college or vocational training. These activities increase the likelihood tha tthe youth will function independently and succeed on their own when foster care is no longer available to them.

Form 990, Part I, Ln 1 - Sig Activities

The organization provides child care for children living in foster homes on ranch premises and in the community, provides emergency shelter for children removed from homes by government agencies and provides social services related to counseling and psychological welfare of the children.the organization also provides crisis intervention services for families where there is a high risk of run away.

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

Earnings from the endowment funds are available for any activities or purposes as determined by the board of directors

Part X : FIN48 Footnote

The organization has adopted the provisions of fasb asc 740-10-25, which requires that a tax position be recognized or derecognized based on a "more likely than not" threshold. This applies to positions taken or expected to be taken in a tax return. The organization does not believe its financial statements include any uncertain tax positions.

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

Pmt from affiliate shown as tfr on f/s $393202 spe eve exp. Shown as fundraising on f/s $-105876

Part XII, Line 2D: Other expenses and losses per audited F/S

Spse eve exp netted w/rev. On 990 $105876

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IRS990/Desc0THERAPEUTIC FOSTER CARE IS PROVIDED FOR CHILDREN FROM BIRTH TO 18 YEARS OF AGE LIVING ON RANCH PREMISES AND IN COMMUNITY FOSTER HOMES. A FAMILY-STYLE ENVIRONMENT ALLOWS THE YOUTH TO PARTICIPATE IN NORMAL HOME ACTIVITIES. EACH SHILD HAS A PERSONALIZED TREATMENT PLAN, WHIHC INCLUDES THERAPY AND COUNSELING FOR PHYSICAL AND SEXUAL ABUSE, ANGER MANAGEMENT, PROGRAMS FOR INDEPENDENT LIVING, AND SUPERVISED RECREATIONAL ACTIVITIES. ADDITIONALLY, ALL CHILDREN ATTEND PUBLIC SCHOOLS, HAVE MANDATORY STUDY HOURS, ACCESS TO TUTORS, AND ATTEND THE CHURCH OF THEIR CHOICE. HIGH SKY CHILDREN'S RANCH RECRUITS, LICENSES, AND DEVELOPS FOSTER FAMILIES IN THE PERMIAN BASIN AREA. HIGH SKY HAS FOUR FOSTER HOMES ON OUR CAMPUS, AND MANY FOSTER HOMES IN THE COMMUNITY THAT SERVED 110 CHILDREN DURING THE YEAR.
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$19.0$0.35$18.7$6.58$7.36$0.78
2023Detailed filing. Detailed filing data is available for this year.$19.6$0.11$19.5$6.31$6.43$0.11
2022Detailed filing. Detailed filing data is available for this year.$19.8$0.20$19.6$6.19$6.05$0.14
2021Detailed filing. Detailed filing data is available for this year.$19.7$0.27$19.4$6.57$7.00$0.42
2020Detailed filing. Detailed filing data is available for this year.$20.3$0.44$19.9$6.82$5.21$1.61
2019Detailed filing. Detailed filing data is available for this year.$18.8$0.53$18.3$7.12$5.36$1.76
2018Detailed filing. Detailed filing data is available for this year.$16.9$0.41$16.5$13.2$5.84$7.36
2017Detailed filing. Detailed filing data is available for this year.$9.28$0.14$9.14$9.07$6.15$2.93
2016Detailed filing. Detailed filing data is available for this year.$8.42$0.10$8.33$5.76$5.50$0.25
2015Detailed filing. Detailed filing data is available for this year.$8.35$0.40$7.95$5.21$5.43$0.22
2014Detailed filing. Detailed filing data is available for this year.$8.11$0.07$8.04$5.62$5.66$0.04
2013Detailed filing. Detailed filing data is available for this year.$8.20$0.10$8.10$6.81$4.88$1.93
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.10$0.15$5.96$4.41
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.17$0.14$5.03$4.78
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.31$0.16$5.15$4.59