Civic Intelligence

Sky Ranch Behavioral Services

990 • Fiscal year 2023 • EIN 84-3846481

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 06, 2024

505 5th St Ste 520Sioux City, IA 51101

(712) 222-6389

Siviq Scores

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

Liabilities / Assets

94th percentile

0.93x

Higher debt load relative to assets than 94% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

95th percentile

0.85x

Higher debt load relative to revenue than 95% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

85th percentile

37%

Higher net margin than 85% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

97th percentile

$83,218

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 45.4% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

91st percentile

95%

Faster asset growth than 91% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

37th percentile

-6.5%

Faster revenue growth than 37% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$167,123

Up $81,217 (+95%) from 2022

Net Assets

Up

$12,011

Up $67,815 (+122%) from 2022

Liabilities

Up

$155,112

Up $13,402 (+9.5%) from 2022

Revenue

Down

$183,113

Down $12,671 (-6.5%) from 2022

Expenses

Down

$115,298

Down $136,290 (-54%) from 2022

Net Income

Up

$67,815

Up $123,619 (+222%) from 2022

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2022: $85,906Liabilities 2022: $141,710Net Assets 2022: -$55,8042022Assets 2023: $167,123Liabilities 2023: $155,112Net Assets 2023: $12,0112023Assets 2024: $218,524Liabilities 2024: $137,448Net Assets 2024: $81,0762024

Highlighted filing

2023

Assets$167,123
Liabilities$155,112
Net Assets$12,011

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2022: $195,784Expenses 2022: $251,588Net Income 2022: -$55,8042022Revenue 2023: $183,113Expenses 2023: $115,298Net Income 2023: $67,8152023Revenue 2024: $597,127Expenses 2024: $528,062Net Income 2024: $69,0652024

Highlighted filing

2023

Revenue$183,113
Expenses$115,298
Net Income$67,815
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 6, 2024
Return Version
2023v5.1
Gross Receipts
$183,113
Mission and Program Overview

Mission

At sky ranch behavioral services we inspire and motivate change within individuals and families along their recovery and healing journey toward balanced w.h.o.l.e health living.well-being and;holistic healing for;opportunistic;livelong living;experiences.

Individual/family/group therapy/ counseling, family team meetings, dream team, & parenting classes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$18,503$165,891▲ $147,388
Cash and Non-Interest-Bearing Accounts-$1,232-
Total Assets$85,906$167,123▲ $81,217
Other Assets Total$67,403$0▼ $67,403
Liabilities
Mortgage Notes Payable Secured by Investment Property$139,956$142,310▲ $2,354
Accounts Payable and Accrued Expenses$1,754$12,802▲ $11,048
Total Liabilities$141,710$155,112▲ $13,402
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-55,804$12,011▲ $67,815
Total Net Assets Fund Balance$-55,804$12,011▲ $67,815
Total Liabilities and Net Assets / Fund Balance$85,906$167,123▲ $81,217
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Anna BertrandExecutive DirectorFT$76,644$6,574$83,218

Board Members and Trustees

NameTitle
George MccarthyChairman
Matt OhmanVice Chairman
Ed HuffDirector
Mike DonahoeDirector
Ralph AgueraDirector
Gary NilesDirector Beg 07/2023
Kelsey SchomakerSec/treas Until 03/2023
Revenue and Support

Revenue Composition

Contributions and Grants
$122,972
Program Service Revenue
$60,141
Investment Income
$0
Other Revenue
$0
All Other Contributions
$122,972
Change in Net Assets
$67,815
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$75,947
Other Expenses$39,351
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$14,309$57,231-$71,540
Fees for Services Other-$15,332-$15,332
Fees for Services Management-$11,692-$11,692
Payroll Taxes$4,407--$4,407
Occupancy-$3,817-$3,817
Insurance-$3,376-$3,376
Office Expenses-$1,674-$1,674
Information Technology-$1,283-$1,283
Other Expenses-$1,094-$1,094
All Other Expenses-$736-$736
Conferences and Meetings$347--$347
Total Functional Expenses$19,063$96,235$0$115,298
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
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
No
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The organization contracted with siouxland human investment partnership (ship) to be the fiscal agent and employer of record. Fees totaling $13,655 were paid to ship during the year for said services.

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

There is no committee that has authority to act on behalf of the governing board.

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

The executive director reviews form 990 prior to filing.

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

The entity requires all employees to disclose any conflicts of interest. All board members must be free of conflicts of interest, which are evaluated annually. An interested person may make a presentation at the board meeting regarding a transaction or arrangement where there may be a conflict of interest. The interested person would leave the meeting while the rest of the board will discuss and vote on the issue. If appropriate, the chairperson will appoint a disinterested person to investigate alternatives to the proposed transaction or arrangement. After exercising due diligence, the board shall determine whether the organization can obtain with reasonable efforts a more advantageous transaction or arrangement that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the board shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the organization's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination, it shall make its decision as to whether to enter into the transaction or arrangement. If the board has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the member's response and after making further investigation as warranted by the circumstances, the board determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Sky Ranch Behavioral Services
EIN
84-3846481
Phone
7122226389
Address
505 5TH ST STE 520, SIOUX CITY, IA 51101

Signing Officer

Name
Anna Bertrand
Title
Executive Director
Phone
7122226389
Signed
2024-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
George Mccarthy
Formed
2019
Legal Domicile
Ia
Voting Board Members
6
Independent Board Members
6
Employees
1
Volunteers
6

Preparer

Firm
Eide Bailly Llp
Address
345 N REID PL STE 400, SIOUX FALLS, SD 57103-7034
Preparer
Laurie Hanson CPA
Phone
6053391999
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 2A

The organization has an agreement with siouxland human investment partnership (ship) whereby ship is the employer of record. This allows the organization to utilize ship's human resource management services, employee benefit program, and payroll services.

Form 990, Part IX, Line 11G

Contract services: program service expenses 0. Management and general expenses 15,332. Fundraising expenses 0. Total expenses 15,332.

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

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS AN AGREEMENT WITH SIOUXLAND HUMAN INVESTMENT PARTNERSHIP (SHIP) WHEREBY SHIP IS THE EMPLOYER OF RECORD. THIS ALLOWS THE ORGANIZATION TO UTILIZE SHIP'S HUMAN RESOURCE MANAGEMENT SERVICES, EMPLOYEE BENEFIT PROGRAM, AND PAYROLL SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION CONTRACTED WITH SIOUXLAND HUMAN INVESTMENT PARTNERSHIP (SHIP) TO BE THE FISCAL AGENT AND EMPLOYER OF RECORD. FEES TOTALING $13,655 WERE PAID TO SHIP DURING THE YEAR FOR SAID SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE IS NO COMMITTEE THAT HAS AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR REVIEWS FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ENTITY REQUIRES ALL EMPLOYEES TO DISCLOSE ANY CONFLICTS OF INTEREST. ALL BOARD MEMBERS MUST BE FREE OF CONFLICTS OF INTEREST, WHICH ARE EVALUATED ANNUALLY. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD MEETING REGARDING A TRANSACTION OR ARRANGEMENT WHERE THERE MAY BE A CONFLICT OF INTEREST. THE INTERESTED PERSON WOULD LEAVE THE MEETING WHILE THE REST OF THE BOARD WILL DISCUSS AND VOTE ON THE ISSUE. IF APPROPRIATE, THE CHAIRPERSON WILL APPOINT A DISINTERESTED PERSON TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE BOARD SHALL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. IF THE BOARD HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 15,332. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,332.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART V, LINE 2A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt085906
IRS990/TotalAssetsEOYAmt0167123
IRS990/TotalAssetsGrp/BOYAmt085906
IRS990/TotalAssetsGrp/EOYAmt0167123
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0122972
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt096235
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt019063
IRS990/TotalFunctionalExpensesGrp/TotalAmt0115298
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0141710
IRS990/TotalLiabilitiesEOYAmt0155112
IRS990/TotalLiabilitiesGrp/BOYAmt0141710
IRS990/TotalLiabilitiesGrp/EOYAmt0155112
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-55804
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt012011
IRS990/TotalOtherCompensationAmt06574
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt08059
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt08059
IRS990/TotalProgramServiceExpensesAmt019063
IRS990/TotalProgramServiceRevenueAmt060141
IRS990/TotalReportableCompFromOrgAmt076644
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt060141
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0183113
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt085906
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0167123
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0505 5TH ST STE 520
IRS990/USAddress/CityNm0SIOUX CITY
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd051101
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.SKYRANCHBEHAVIORALSERVICES.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ANNA BERTRAND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07122226389
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SKY RANCH BEHAVIORAL SERVICES
ReturnHeader/Filer/BusinessNameControlTxt0SKYR
ReturnHeader/Filer/EIN0843846481
ReturnHeader/Filer/PhoneNum07122226389
ReturnHeader/Filer/USAddress/AddressLine1Txt0505 5TH ST STE 520
ReturnHeader/Filer/USAddress/CityNm0SIOUX CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd051101
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450250958
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EIDE BAILLY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0345 N REID PL STE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SIOUX FALLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0571037034
ReturnHeader/PreparerPersonGrp/PhoneNum06053391999
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LAURIE HANSON CPA
ReturnHeader/ReturnTs02024-11-12T15:40:41-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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