Civic Intelligence

High Sky Childrens Ranch Inc

990 • Fiscal year 2017 • EIN 75-1155049

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

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

20th percentile

0.02x

Higher debt load relative to assets than 20% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

13th percentile

0.02x

Higher debt load relative to revenue than 13% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

85th percentile

32%

Higher net margin than 85% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

37th percentile

$94,035

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

68th percentile

10%

Faster asset growth than 68% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

88th percentile

58%

Faster revenue growth than 88% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Up

$9,283,226

Up $859,884 (+10%) from 2016

Net Assets

Up

$9,138,982

Up $813,926 (+9.8%) from 2016

Liabilities

Up

$144,244

Up $45,958 (+47%) from 2016

Revenue

Up

$9,073,217

Up $3,317,651 (+58%) from 2016

Expenses

Up

$6,145,769

Up $642,586 (+12%) from 2016

Net Income

Up

$2,927,448

Up $2,675,065 (+1060%) from 2016

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

2017

Assets$9,283,226
Liabilities$144,244
Net Assets$9,138,982

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

2017

Revenue$9,073,217
Expenses$6,145,769
Net Income$2,927,448
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.2
Gross Receipts
$9,210,176
Mission and Program Overview

Mission

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

At High Sky, our mission is simple. We believe that we can make a difference in the lives of youth and families in the Permian Basin and in the Concho Valley area. We believe that by healing child abuse, restoring and promoting family wholeness that we will forever change the families in our community for the better. We believe that by partnering with individuals who care about children and families, that together we can make a long-lasting, transformative impact on our community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,610,985$3,578,342▼ $32,643
Investments in Publicly Traded Securities$1,722,086$1,855,577▲ $133,491
Savings and Temporary Cash Investments-$1,688,727-
Pledges and Grants Receivable-$1,300,000-
Accounts Receivable$374,929$437,547▲ $62,618
Cash and Non-Interest-Bearing Accounts$555,693$367,445▼ $188,248
Prepaid Expenses and Deferred Charges$44,101$55,588▲ $11,487
Other Notes and Loans Receivable, Net-$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$8,423,342$9,283,226▲ $859,884
Other Assets Total$2,115,548$0▼ $2,115,548
Liabilities
Accounts Payable and Accrued Expenses$98,286$144,244▲ $45,958
Total Liabilities$98,286$144,244▲ $45,958
Net Assets / Fund Balance
Unrestricted Net Assets$6,057,887$6,118,281▲ $60,394
Temporarily Rstr Net Assets$2,267,169$3,020,701▲ $753,532
Total Net Assets Fund Balance$8,325,056$9,138,982▲ $813,926
Total Liabilities and Net Assets / Fund Balance$8,423,342$9,283,226▲ $859,884

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,786,794$1,980,326$4,767,120
Other Land Buildings$344,408$636,408$980,816
Leasehold Improvements$330,563$413,906$744,469
Equipment$96,502$184,437$280,939
Land$20,075-$20,075

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$1,937,381$197,314▼ $18,899$472,608$1,643,188
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jalynn HoganExecutive DirecFT$94,035$94,035
Janette WorcesterAccountantFT$62,086$62,086

Board Members and Trustees

NameTitle
Stephen BealChairman
Kate WilliamsonChairman-elect
David WilsonPAST Chairman
Candyce RoybalVice Chairman
Ann EubanksBoard Member
Austin MoffittBoard Member
Brian ArnoldBoard Member
Chrystal MyersBoard Member
Cressinda HyattBoard Member
Crystal FosterBoard Member
Frank CremerBoard Member
Gregg MabeeBoard Member
Jill SparksBoard Member
Jody SaulsburyBoard Member
Julie GriffisBoard Member
Katie GullyBoard Member
Kelli WoodsideBoard Member
Laura EarlBoard Member
Lindsey NavaretteBoard Member
Lucy LennoxBoard Member
Luke BlackwellBoard Member
Meghan SewellBoard Member
Michelle GeraldBoard Member
Missy KlingensmithBoard Member
Rebekah SchroederBoard Member
Roxane StricklingBoard Member
Rusty FreemanBoard Member
Tiffany ParsonsBoard Member
Janna HofmanSecretary
Tyler NoblesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,171,331
Program Service Revenue
$3,933,577
Investment Income
$21,939
Other Revenue
$946,370
All Other Contributions
$3,765,169
Change in Net Assets
$2,927,448

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,803,826
Revenue Not Reported on Financial Statements
$269,391
Revenue Not Reported on Form 990
$208
Other Revenue Adjustments
$269,391
Total Revenue per Audited Statements
$8,804,034
Total Revenue per Form 990
$9,073,217
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,854,300
Other Expenses$2,291,469
Total Fundraising Expense$128,834
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,710,708$113,454$78,941$2,903,103
Other Employee Benefits$526,096$28,814$10,244$565,154
Occupancy$419,344$68,362$1,475$489,181
Depreciation Depletion$188,812$67,952$423$257,187
Payroll Taxes$203,960$16,775$6,808$227,543
Current Officers, Directors, Trustees, and Key Employees$39,155$108,840$10,505$158,500
All Other Expenses$72,009$40,818$12,909$125,736
Office Expenses$42,546$18,290$1,690$62,526
Other Expenses$58,177$6,169$3,012$58,177
Fees for Services Other$10,875$46,250$186$57,311
Information Technology$43,073$1,585$2,641$47,299
Total Functional Expenses$5,499,626$517,309$128,834$6,145,769

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,282,540
Expenses per Audited Statements$6,145,769
Total Expenses per Form 990$6,145,769
Expenses Not Reported on Form 990$136,771
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$629,757
Fundraising Direct Expenses$136,771
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Crystal Ball$629,757$629,757$84,344$545,413
Total Events$629,757$629,757$136,771$492,986
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 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. In the current year, a consultant was hired to conduct a market analysis of all salaries.

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
2018-11-15
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
121
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 AftercareOur Life AfterCare program works with youth in foster care ages 17-21, that are preparing to leave or have left foster care. We assist the youth with their transition to living independently out on their own. Our case Managers meet with the youth and discuss their individual goals. The Case Managers break down the necessary steps and highlight any potential obstacles and how to avoid them. We then meet regularly to monitor their progress and to set new goals. We have limited funding for each youth to bridge gaps in finances and to help assist them in achieving self-sufficiency. Our program works with youth across 30 counties in West Texas and the Concho Valley area and we have a 95% success rate in youth attending secondary education or successfully entering the workforce. OTHER PROGRAM SERVICES 5: Partnering with ParentsOur Partnering with Parents program works with parents who have had their youth removed by CPS, however, reunification is still a viable option. Our program offers supervised and monitored visitations and provides counseling for both the parent, the child and the family unit. In addition to providing parental skill development and education, our program offers bonding with parent and child through art therapy. This allows them to create keepsakes for each other during their separation while the court reviews their progress and makes a decision regarding reunification. In 2017, PWP helped 750 families navigate through one of the hardest challenges they will ever face-healing their own traumas, addictions, and behavioral challenges to reunify with their children. OTHER PROGRAM SERVICES 6: Preparation for Adult Living: Life Skills Training Our PAL classes are designed to teach life skills to youth ages 16 and up that are in foster care. We teach topics such as Money Management, Housing & Transportation, Health & Nutrition, Job Skills, Planning for the Future, and Personal & Interpersonal relationships. We use experiential field trips such as touring Universities and Apartment complexes to enhance the material covered by our expert speakers from the local community. This enables the youth to learn how to utilize resources in their specific community and make connections with individuals and agencies that will continue to benefit the youth. During 2017, 45 youth graduated from the PAL programs in Regions 2 & 9.

Other Changes In Net Assets Or Fund Balances - Other Decreases

Transfer jrj balance to endowment inc = -$2113730

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 adheres to accounting standards for uncertain income tax positions which would require additional disclosure. 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 $406162 spe eve exp. Shown as fundraising on f/s $-136771

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

Spe eve exp netted w/rev. On 990 $136771

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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