THE RANCH INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- THE RANCH INC (EIN 52-1055741)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-03-15
- IRS object ID
- 202410759349301026
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-03-15T10:11:26-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521273734 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LSWG PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 THOMAS JOHNSON DRIVE | AddressLine1Txt |
| City | FREDERICK | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21702 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521055741 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE RANCH INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | RANC | BusinessNameControlTxt |
| Phone | 3018744701 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 42 | AddressLine1Txt |
| City | BUCKEYSTOWN | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21717 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TIMOTHY GIBIAN | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 3018744701 | PhoneNum |
| Signature | 2024-03-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | TIMOTHY | PersonFirstNm |
| Person Last | GIBIAN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | C EVA WEBB | PreparerPersonNm |
| PTIN | P01251814 | PTIN |
| Phone | 3016629200 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TIMOTHY GIBIAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 42 | AddressLine1Txt |
| City | BUCKEYSTOWN | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21717 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,353,510 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.RANCHMD.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1974 | FormationYr |
| Legal Domicile State | MD | LegalDomicileStateCd |
| Activity Or Mission | AFFECTING POSITIVE CHANGE IN THE LIFE OF INDIVIDUALS WITH ADDICTIONS AND THEIR FAMILIES, THROUGH EDUCATION, INTENSIVE THERAPY AND A LOVING, CARING ATMOSPHERE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 34 | TotalEmployeeCnt |
| Total Volunteers | 18 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $224,589 | PYContributionsGrantsAmt |
| CY Contributions Grants | $302,549 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,161,827 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,915,431 | CYProgramServiceRevenueAmt |
| PY Investment Income | $12,434 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,669 | CYInvestmentIncomeAmt |
| PY Other Revenue | $118,568 | PYOtherRevenueAmt |
| CY Other Revenue | $130,861 | CYOtherRevenueAmt |
| PY Total Revenue | $2,517,418 | PYTotalRevenueAmt |
| CY Total Revenue | $3,353,510 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,513,584 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,644,762 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $882,317 | PYOtherExpensesAmt |
| CY Other Expenses | $1,174,042 | CYOtherExpensesAmt |
| PY Total Expenses | $2,395,901 | PYTotalExpensesAmt |
| CY Total Expenses | $2,818,804 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $121,517 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $534,706 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,736,326 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,119,751 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $416,032 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $258,908 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,320,294 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,860,843 | NetAssetsOrFundBalancesEOYAmt |
| Mission | AFFECTING POSITIVE CHANGE IN THE LIFE OF INDIVIDUALS WITH ADDICTIONS AND THEIR FAMILIES, THROUGH EDUCATION, INTENSIVE THERAPY AND A LOVING, CARING ATMOSPHERE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,445,385 | ExpenseAmt |
| Revenue | $2,915,431 | RevenueAmt |
| Desc | PROVIDE INTENSIVE OUTPATIENT THERAPY TO ADULTS WHO ARE TRYING TO OVERCOME DRUG AND ALCOHOL ADDICTION. A RESIDENTIAL TREATMENT PROGRAM IS AVAILABLE TO ADULT MEN. | Desc |
| Total Program Service Expenses | $2,445,385 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 9 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 34 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JASON BARTH | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3018744701 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7902 FINGERBOARD ROAD | AddressLine1Txt |
| City | FREDERICK | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21704 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JOSEPH UNANGST | ||||||
| VICE PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| FRED MAURHOFF | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| GRIFFITH GARWOOD | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TIMOTHY GIBIAN | ||||||
| PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| VINCENT DIFABIO | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LISA GERWIG | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| META NASH | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CHARLES MANN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RICHARD ROBERTSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GARY ORTON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SHAMONT SNOWDEN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL STAUFFER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN TISDALE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JASON BARTH | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $116,428 | $0 | $14,110 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $116,428 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $14,110 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $189,521 | GovernmentGrantsAmt |
| All Other Contributions | $113,028 | AllOtherContributionsAmt |
| Noncash Contributions | $10,446 | NoncashContributionsAmt |
| Total Contributions | $302,549 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CLINICAL AND RESIDENTI | 624100 | $2,814,772 | $2,814,772 |
| CASE MANAGEMENT AND ME | 624100 | $100,659 | $100,659 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,915,431 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,669 | TotalRevenueColumnAmt |
| Exclusion | $4,669 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $124,804 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $124,804 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $124,804 | TotalRevenueColumnAmt |
| Exclusion | $124,804 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISC INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $6,057 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,057 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $6,057 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,353,510 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,921,488 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $129,473 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $132,639 | TotalAmt |
| Program Services | $111,748 | ProgramServicesAmt |
| Management And General | $20,891 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,246,340 | TotalAmt |
| Program Services | $1,050,345 | ProgramServicesAmt |
| Management And General | $195,995 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $121,334 | TotalAmt |
| Program Services | $86,356 | ProgramServicesAmt |
| Management And General | $34,978 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $144,449 | TotalAmt |
| Program Services | $128,792 | ProgramServicesAmt |
| Management And General | $15,657 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,524 | TotalAmt |
| Management And General | $2,524 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,270 | TotalAmt |
| Program Services | $16,094 | ProgramServicesAmt |
| Management And General | $4,176 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,287 | TotalAmt |
| Program Services | $44,541 | ProgramServicesAmt |
| Management And General | $4,746 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,628 | TotalAmt |
| Program Services | $15,489 | ProgramServicesAmt |
| Management And General | $139 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,898 | TotalAmt |
| Program Services | $10,526 | ProgramServicesAmt |
| Management And General | $3,372 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,486 | TotalAmt |
| Management And General | $1,486 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,671 | TotalAmt |
| Program Services | $106,671 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,355 | TotalAmt |
| Program Services | $56,355 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| CONTRACT SERVICES | $309,225 | $248,753 | $60,472 |
| FOOD AND FOOD PREPARATI | $154,898 | $154,898 | |
| BAD DEBT | $146,790 | $146,790 | |
| REPAIRS & MAINTENANCE | $117,081 | $117,081 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $179,929 | TotalAmt |
| Program Services | $150,946 | ProgramServicesAmt |
| Management And General | $28,983 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,818,804 | TotalAmt |
| Program Services | $2,445,385 | ProgramServicesAmt |
| Management And General | $373,419 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $334,400 | BOYAmt |
| EOY | $489,436 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $293,879 | BOYAmt |
| EOY | $309,304 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,146 | BOYAmt |
| EOY | $50,591 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,200,763 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,249,706 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,950,277 | BOYAmt |
| EOY | $1,951,057 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $126,624 | BOYAmt |
| EOY | $129,842 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $189,521 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,736,326 | BOYAmt |
| EOY | $3,119,751 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,090 | BOYAmt |
| EOY | $256,724 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $240,081 | BOYAmt |
| EOY | $2,184 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,861 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $416,032 | BOYAmt |
| EOY | $258,908 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,111,347 | BOYAmt |
| EOY | $2,627,896 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $208,947 | BOYAmt |
| EOY | $232,947 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,320,294 | BOYAmt |
| EOY | $2,860,843 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,736,326 | BOYAmt |
| EOY | $3,119,751 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $534,706 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $5,843 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (1) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAuditedInd |
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $54,017 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $49,814 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $277,941 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $224,589 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $308,606 | CurrentTaxYearAmt |
| Total | $914,967 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,559,228 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,145,764 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,897,428 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,161,827 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,915,431 | CurrentTaxYearAmt |
| Total | $10,679,678 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,613,245 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,195,578 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,175,369 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,386,416 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,224,037 | CurrentTaxYearAmt |
| Total | $11,594,645 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $11,594,645 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $116,641 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $110,652 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $130,874 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $131,002 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $129,473 | CurrentTaxYearAmt |
| Total | $618,642 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $116,641 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $110,652 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $130,874 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $131,002 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $129,473 | CurrentTaxYearAmt |
| Total | $618,642 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,566 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus2 Years | $1,027 | CurrentTaxYearMinus2YearsAmt |
| Total | $7,593 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,736,452 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,306,230 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,307,270 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,517,418 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,353,510 | CurrentTaxYearAmt |
| Total | $12,220,880 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.94880 | PublicSupportCY509Pct |
| Public Support PY509 | 0.93780 | PublicSupportPY509Pct |
| Investment Income CY | 0.05060 | InvestmentIncomeCYPct |
| Investment Income PY | 0.06120 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | OTHER INCOME - 2018 AMOUNT: $ 6,566. 2020 AMOUNT: $ 1,027. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $126,624 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $4,452 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $1,234 | AdministrativeExpensesAmt |
| End Year Balance | $129,842 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $152,653 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$24,531 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $1,498 | AdministrativeExpensesAmt |
| End Year Balance | $126,624 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $121,891 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $32,093 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $1,331 | AdministrativeExpensesAmt |
| End Year Balance | $152,653 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $122,870 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $215 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $1,194 | AdministrativeExpensesAmt |
| End Year Balance | $121,891 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $115,206 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $8,813 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $1,149 | AdministrativeExpensesAmt |
| End Year Balance | $122,870 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $600,000 | OtherCostOrOtherBasisAmt |
| Book Value | $600,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,129,744 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,961,689 | DepreciationAmt |
| Book Value | $1,168,055 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $471,019 | OtherCostOrOtherBasisAmt |
| Depreciation | $288,017 | DepreciationAmt |
| Book Value | $183,002 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,951,057 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EMPLOYEE RETENTION CREDIT (ERC) RECEIVABLE | Desc |
| Book Value | $189,521 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $189,521 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE ORGANIZATION IS THE BENEFICIARY OF AN ENDOWMENT FUND HELD BY THE COMMUNITY FOUNDATION OF FREDERICK COUNTY, INC. DISTRIBUTIONS FROM THE FUND ARE AT THE DISCRETION OF THE BOARD OF DIRECTORS OF THE COMMUNITY FOUNDATION BASED ON INCOME DISTRIBUTIONS AS DECIDED BY INTEREST, DIVIDENDS AND MARKET FLUCTUATIONS. CORPUS DISTRIBUTIONS ARE NOT PERMITTED. THE INCOME DISTRIBUTION RECEIVED BY THE ORGANIZATION IS NOT RESTRICTED AND IS AVAILABLE FOR GENERAL PROGRAMS AND SUPPORT. |
| PART X, LINE 2: | THE RANCH PREVIOUSLY ADOPTED THE PROVISIONS OF FASB ASC 740, INCOME TAXES, FOR THE RECOGNITION REQUIREMENTS OF UNCERTAIN INCOME TAX PROVISIONS AS REQUIRED BY US GAAP. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL BE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE RANCH BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE RANCH'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, NO RESERVES OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS EXISTED AT JUNE 30, 2023. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | LINE 11A EXPLANATION - FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE AND MANAGEMENT. ANY SIGNIFICANT NOTES ARE PRESENTED BY THE FINANCE COMMITTEE TO THE FULL BOARD. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUALLY, BOARD MEMBERS DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST IN WRITING. |
| FORM 990, PART VI, SECTION C, LINE 19 | EVALUATED ON A CASE BY CASE BASIS, DISCLOSED IF REQUESTED AND NECESSARY. |
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