Civic Intelligence

Hoy Recovery Program Inc.

990 • Fiscal year 2024 • EIN 85-0232147

Jul 01, 2023 to Jun 30, 2024 • Filed on May 12, 2025

PO Box 520Espanola, NM 87532

(505) 852-2580

Siviq Scores

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

Liabilities / Assets

81st percentile

0.42x

Higher debt load relative to assets than 81% of similar nonprofits.

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

Liabilities / Revenue

68th percentile

0.22x

Higher debt load relative to revenue than 68% of similar nonprofits.

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

Net Margin

35th percentile

-1.3%

Higher net margin than 35% of similar nonprofits.

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

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

39th percentile

0.7%

Faster asset growth than 39% of similar nonprofits.

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

Revenue Growth

39th percentile

2.3%

Faster revenue growth than 39% of similar nonprofits.

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

Assets

Up

$1,268,566

Up $8,809 (+0.7%) from 2023

Net Assets

Down

$735,742

Down $31,563 (-4.1%) from 2023

Liabilities

Up

$532,824

Up $40,372 (+8.2%) from 2023

Revenue

Up

$2,444,546

Up $54,882 (+2.3%) from 2023

Expenses

Down

$2,476,109

Down $15,291 (-0.6%) from 2023

Net Income

Up

-$31,563

Up $70,173 (+69%) from 2023

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,348,864Liabilities 2011: $181,350Net Assets 2011: $1,167,5142011Assets 2012: $1,384,791Liabilities 2012: $21,662Net Assets 2012: $1,363,1292012Assets 2013: $1,417,873Liabilities 2013: $68,860Net Assets 2013: $1,349,0132013Assets 2014: $1,556,019Liabilities 2014: $8,903Net Assets 2014: $1,547,1162014Assets 2015: $1,478,000Liabilities 2015: $171,315Net Assets 2015: $1,306,6852015Assets 2016: $1,558,535Liabilities 2016: $96,246Net Assets 2016: $1,462,2892016Assets 2017: $1,630,261Liabilities 2017: $61,216Net Assets 2017: $1,569,0452017Assets 2018: $1,739,620Liabilities 2018: $152,825Net Assets 2018: $1,586,7952018Assets 2019: $1,936,839Liabilities 2019: $420,558Net Assets 2019: $1,516,2812019Assets 2020: $2,208,770Liabilities 2020: $818,282Net Assets 2020: $1,390,4882020Assets 2021: $1,722,107Liabilities 2021: $712,691Net Assets 2021: $1,009,4162021Assets 2022: $1,305,231Liabilities 2022: $421,920Net Assets 2022: $883,3112022Assets 2023: $1,259,757Liabilities 2023: $492,452Net Assets 2023: $767,3052023Assets 2024: $1,268,566Liabilities 2024: $532,824Net Assets 2024: $735,7422024

Highlighted filing

2024

Assets$1,268,566
Liabilities$532,824
Net Assets$735,742

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,383,931Expenses 2011: $1,511,841Net Income 2011: -$127,9102011Expenses 2012: $1,581,3572012Expenses 2013: $1,667,3732013Revenue 2014: $1,637,328Expenses 2014: $1,439,225Net Income 2014: $198,1032014Revenue 2015: $2,025,990Expenses 2015: $2,166,050Net Income 2015: -$140,0602015Revenue 2016: $2,162,490Expenses 2016: $2,006,886Net Income 2016: $155,6042016Revenue 2017: $2,466,633Expenses 2017: $2,359,877Net Income 2017: $106,7562017Revenue 2018: $2,656,450Expenses 2018: $2,638,700Net Income 2018: $17,7502018Revenue 2019: $2,865,572Expenses 2019: $2,963,184Net Income 2019: -$97,6122019Revenue 2020: $2,759,773Expenses 2020: $2,885,566Net Income 2020: -$125,7932020Revenue 2021: $2,184,561Expenses 2021: $2,565,633Net Income 2021: -$381,0722021Revenue 2022: $2,245,261Expenses 2022: $2,371,366Net Income 2022: -$126,1052022Revenue 2023: $2,389,664Expenses 2023: $2,491,400Net Income 2023: -$101,7362023Revenue 2024: $2,444,546Expenses 2024: $2,476,109Net Income 2024: -$31,5632024

Highlighted filing

2024

Revenue$2,444,546
Expenses$2,476,109
Net Income-$31,563
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$2,444,546
Mission and Program Overview

Mission

Residential treatment programs for alcoholism, detoxification, substance abuse and addictive dependencies counseling and rehabilitation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$439,710$559,375▲ $119,665
Accounts Receivable$344,014$430,566▲ $86,552
Savings and Temporary Cash Investments$115,040$126,314▲ $11,274
Cash and Non-Interest-Bearing Accounts$315,348$103,290▼ $212,058
Prepaid Expenses and Deferred Charges$33,719$37,095▲ $3,376
Inventories for Sale or Use$438$438→ $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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$1,259,757$1,268,566▲ $8,809
Other Assets Total$11,488$11,488→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$354,354$373,386▲ $19,032
Accounts Payable and Accrued Expenses$138,098$159,438▲ $21,340
Total Liabilities$492,452$532,824▲ $40,372
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$755,817$724,582▼ $31,235
Net Assets With Donor Restrictions$11,488$11,160▼ $328
Total Net Assets Fund Balance$767,305$735,742▼ $31,563
Total Liabilities and Net Assets / Fund Balance$1,259,757$1,268,566▲ $8,809

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$142,254$381,604$523,858
Land$381,604-$381,604
Other Land Buildings$35,517-$35,517
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$130,445
Program Service Revenue
$2,282,331
Investment Income
$8,226
Other Revenue
$23,544
All Other Contributions
$27,166
Change in Net Assets
$-31,563
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,733,368
Other Expenses$742,741
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,223,602$414,365-$1,637,967
Insurance$98,573$45,072-$143,645
Occupancy$99,641$5,698-$105,339
Current Officers, Directors, Trustees, and Key Employees$73,458$21,943-$95,401
Other Expenses$31,139$1,781-$32,920
Depreciation Depletion$23,416$1,339-$24,755
All Other Expenses$24,395--$24,395
Travel$12,556$5,448-$18,004
Total Functional Expenses$1,930,830$545,279$0$2,476,109
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
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
Audit committee
No
Backup withholding compliance
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Executive director and finance manager review completed return before filing.

Form 990, Part VI, Section B, Line 15A

Board of directors authorize pay at regular board meetings

Form 990, Part VI, Section B, Line 15B

Board of directors authorize pay at regular board meetings

Form 990, Part VI, Section C, Line 18

Hoy recovery program makes all public documents available upon request

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Hoy Recovery Program Inc
EIN
85-0232147
Phone
5058522580
Address
PO BOX 520, ESPANOLA, NM 87532

Signing Officer

Name
Esquipula Sandoval
Title
Executive Director
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Formed
1974
Legal Domicile
Nm
Voting Board Members
8
Independent Board Members
8
Employees
80
Volunteers
1

Preparer

Firm
David Wolf CPA PA
Address
18537A US HWY 84/285, Espanola, NM 87532
Preparer
David Wolf CPA
Phone
5057532269
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IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt033719
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt037095
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0623000
IRS990/ProgramServiceRevenueGrp/BusinessCd1623000
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/Desc1Service Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0764
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12281567
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0764
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12281567
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0182518
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt031413
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0739865
IRS990/PYOtherRevenueAmt024925
IRS990/PYProgramServiceRevenueAmt02150808
IRS990/PYRevenuesLessExpensesAmt0-101736
IRS990/PYSalariesCompEmpBnftPaidAmt01751535
IRS990/PYTotalExpensesAmt02491400
IRS990/PYTotalRevenueAmt02389664
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-31563
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0115040
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0126314
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01565457
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01659236
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01601990
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02482438
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02703490
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt010012611
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt010012611
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01565457
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01659236
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01601990
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02482438
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02703490
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt010012611
IRS990ScheduleA/TotalSupportAmt010012611
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0142254
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0381604
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0523858
IRS990ScheduleD/LandGrp/BookValueAmt0381604
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0381604
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt035517
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt035517
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0559375
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXECUTIVE DIRECTOR AND FINANCE MANAGER REVIEW COMPLETED RETURN BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD OF DIRECTORS AUTHORIZE PAY AT REGULAR BOARD MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD OF DIRECTORS AUTHORIZE PAY AT REGULAR BOARD MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3HOY RECOVERY PROGRAM MAKES ALL PUBLIC DOCUMENTS AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0HOY RECOVERY PROGRAM INC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0HOY FARM FRESH LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt018656
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0NM
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0FARM PRODUCE
IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt023544
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt0PO BOX 520
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0ESPANOLA
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0NM
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd087532
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01259757
IRS990/TotalAssetsEOYAmt01268566
IRS990/TotalAssetsGrp/BOYAmt01259757
IRS990/TotalAssetsGrp/EOYAmt01268566
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0130445
IRS990/TotalEmployeeCnt080
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0545279
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01930830
IRS990/TotalFunctionalExpensesGrp/TotalAmt02476109
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0492452
IRS990/TotalLiabilitiesEOYAmt0532824

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.$1.27$0.53$0.74$2.44$2.48$0.03
2023Summary only. Only limited summary data is available for this year.$1.26$0.49$0.77$2.39$2.49$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$0.42$0.88$2.25$2.37$0.13
2021Summary only. Only limited summary data is available for this year.$1.72$0.71$1.01$2.18$2.57$0.38
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$0.82$1.39$2.76$2.89$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.94$0.42$1.52$2.87$2.96$0.10
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.74$0.15$1.59$2.66$2.64$0.02
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.63$0.06$1.57$2.47$2.36$0.11
2016Detailed filing. Detailed filing data is available for this year.$1.56$0.10$1.46$2.16$2.01$0.16
2015Detailed filing. Detailed filing data is available for this year.$1.48$0.17$1.31$2.03$2.17$0.14
2014Summary only. Only limited summary data is available for this year.$1.56$0.01$1.55$1.64$1.44$0.20
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.07$1.35$1.67
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.02$1.36$1.58
2011Summary only. Only limited summary data is available for this year.$1.35$0.18$1.17$1.38$1.51$0.13