2024-04-29T10:37:10-05:00 2023-08-31 FORVIS LLP 8200 W Interstate 10 Suite 900 San Antonio TX 782303806 990 2022-09-01 562573060 Silver Cliff Ranch % CLAUDIA OLIVEIRA SILV 2109051000 PO BOX 461447 San Antonio TX 78246 CLAUDIA OLIVEIRA TREASURER 2108325000 2024-07-15 true Claudia Oliveira 999009999 Roberto Ulloa CPA P01953132 2103419400 2024-07-15 3 2022 2023-04-26 12:10:37Z JONATHAN SKVARKA 16565 COUNTY ROAD 162 NATHROP CO 81236 1158053 false X WWW.SILVERCLIFFRANCH.COM X 2006 TX IN FISCAL YEAR 2023, SCR HOSTED 3,005 GUESTS FROM 50 GROUPS, PROVIDING SAFE, WELCOMING FACILITIES FOR FAMILIES AND YOUTH TO LEARN, EXPLORE, AND HEAL. 9 6 17 30 0 0 339636 530063 450572 600500 0 14808 5213 3830 795421 1149201 0 0 0 0 307842 452237 0 0 0 487579 566467 795421 1018704 130497 326833 631032 242669 338539 84164 292493 X SILVER CLIFF RANCH (SCR) IS A NONPROFIT RENTAL FACILITY THAT COMBINES AN AWE-INSPIRING NATURAL SETTING WITH A CULTURE OF SERVICE TO CREATE A WELCOMING PLACE FOR YOUTH AND FAMILIES TO HEAL, LEARN, AND JOYFULLY EXPLORE THROUGH POSITIVE, OUTDOOR EXPERIENCES AND AUTHENTIC INTERACTIONS. WITH RUSTIC CABIN LODGING AND DINING SERVICES FOR OVER 200 PEOPLE ALONGSIDE AMENITIES INCLUDING A HOT SPRINGS-FED SWIMMING POOL, FULL-SIZE GYMNASIUM, AND HISTORIC OPERA HOUSE MEETING SPACE, SCR IS AN AFFORDABLE, YEAR-ROUND DESTINATION FOR CHURCH YOUTH GROUPS, NONPROFITS SERVING UNDERSERVED YOUTH, AND FAMILIES WITH MINOR CHILDREN. false false 416862 602911 SILVER CLIFF RANCH IS A NONPROFIT RENTAL FACILITY THAT PROVIDES LODGING, MEETING SPACES, AND AMENITIES FOR NONPROFITS, CHURCHES, AND FAMILIES AT AFFORDABLE RATES. AMENITIES INCLUDE OUTDOOR RECREATION SPACES, A FULL-SIZE GYMNASIUM, HOT SPRINGS-FED SWIMMING POOL, AND AN OPERA HOUSE MEETING SPACE. STAFF MEMBERS PROVIDE GROUPS WITH MEALS, LIFEGUARDING SERVICES, CLEANING AND MAINTENANCE SERVICES, AND GENERAL GUEST SERVICES THROUGHOUT THEIR STAYS. OUR GOAL IS TO PROVIDE A HIGH LEVEL OF HOSPITALITY COST-EFFECTIVELY SO UNDERSERVED YOUTH AND FAMILIES, WHO OTHERWISE WOULD NOT BE ABLE TO AFFORD A STAY IN THE MOUNTAINS, CAN. 416862 true true false true false false false false false false true false false false true false false true false false false false false false false false false false false true false false false false false false false false false false false false false true true false false false true 2 0 true 17 true false false false false false false false false false false false false X 9 6 true false true false false true false true true false false true true true true true true true false false X CLAUDIA OLIVEIRA 2109051000 PO BOX 461447 SAN ANTONIO TX 78246 X KEVIN DINNIN CHAIRMAN OF THE BOARD 10.0 50.0 X X 0 1147795 63310 CLAUDIA OLIVEIRA TREASURER 10.0 50.0 X X 0 414916 53950 ERIC DAHLBERG DIRECTOR EMERITUS 40.0 0.0 X 201030 0 7520 GEORGE COWDEN III VICE CHAIR/SECRETARY 10.0 30.0 X X 0 146784 0 LETA DAHLBERG DIRECTOR EMERITUS 40.0 0.0 X 104709 0 7483 JONATHAN SKVARKA executive director 40.0 0.0 X 62829 0 3097 SCOTT SHARMAN DIRECTOR 1.0 9.0 X 0 0 0 ROBERT OWNBY JR DIRECTOR 1.0 9.0 X 0 0 0 ALAN GRIFFIN director 1.0 9.0 X 0 0 0 BARBARA STUBEE director 1.0 9.0 X 0 0 0 Robert Feather director 1.0 9.0 X 0 0 0 SILAS RAGSDALE director 1.0 9.0 X 0 0 0 368568 1709495 135360 2 false true false 0 520888 9175 530063 SILVER CREEK RANCH REVENUE 711310 600500 600500 600500 808 808 0 0 0 0 0 14000 14000 14000 14000 0 0 0 0 0 0 11263 8852 2411 2411 OTHER INCOME 900099 1419 1419 1419 1149201 602911 0 16227 0 0 0 0 65926 15650 50276 0 319278 75790 243488 0 30760 5314 25446 36273 6266 30007 0 3394 3394 6038 6038 9486 9486 0 0 87 87 0 0 0 0 173622 130068 43554 24663 16083 8580 0 2973 2973 0 0 10449 10449 65563 93 65470 FOOD EXPENSE 113882 113882 INDIRECT EXPENSES 89056 89056 PROGRAM SUPPLIES 42067 37821 4246 MAINTENANCE 11622 11622 13565 4186 9379 1018704 416862 601842 0 100960 401887 0 0 0 0 73745 32396 0 0 0 0 0 0 0 0 7572 57245 149953 10449 0 139504 0 0 0 0 0 0 0 0 144556 0 326833 631032 242669 51730 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 286809 242669 338539 X 84164 288493 0 4000 84164 292493 326833 631032 X 130497 77832 X false true X true false X 0 0 0 339636 530063 869699 454125 602911 1057036 0 0 0 0 0 0 793761 1132974 1926735 333036 525888 858924 0 333036 525888 858924 1067811 808 808 0 808 808 0 1660 1419 3079 0 0 0 795421 1135201 1930622 0.55309 0.57650 0.00042 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 9486 false false 9486 false SCHEDULE C, PART II-B, LINE 1G Direct contact with legislators, staff, government officials, or legislative bodies: The lobbying/government relations activity was to engage government leaders and elected officials to improve Colorado regulations by bolstering clarity and awareness of child safety responsibilities, as well as clearly delineating in statute the difference between a licensed resident camp and a full-time rental facility. 149953 10449 139504 139504 0 ADVANCES FROM RELATED PARTIES 9809 INTERCOMPANY LOAN PAYABLE 277000 286809 1154053 1154053 -4852 -4852 1149201 1027556 8852 8852 1018704 1018704 SCHEDULE D, PART X, LINE 2 ASC 740 FOOTNOTE: MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART XI, LINE 4B RECONCILIATION OF REVENUE PER AUDITED FINANCIALS WITH TAX RETURN: COST OF GOODS SOLD ($8,852) TEMPORARY RESTRICTED NET ASSETS $4,000 ---------- TOTAL ($4,852) SCHEDULE D, PART III, LINE 2D RECONCILIATION OF EXPENSES PER AUDITED FINANCIALS WITH TAX RETURN: COST OF GOODS SOLD $8,852 false false false false false false false false false CLAUDIA OLIVEIRA TREASURER 0 278327 0 125000 0 11589 0 30992 0 22958 0 468866 KEVIN DINNIN CHAIRMAN OF THE BOARD 0 454434 0 689000 0 4361 0 47974 0 15336 0 1211105 ERIC DAHLBERG DIRECTOR EMERITUS 81030 120000 0 0 0 201030 SCHEDULE J, PART I, LINE 3 DETERMINING EXECUTIVE COMPENSATION: The Executive Director's compensation is reviewed on an annual basis utilizing national and regional salary survey data for equivalent positions with similar nonprofit organizations. The market analysis is examined by the chief operating officer of the parent organization and any compensation modification is recommended and discussed with the board of directors or executive committee. With the concurrence of the board of directors or executive committee, the compensation is included in the annual operating budget which is contemplated and acted on by the entire board of directors. Approved compensation adjustments are recorded in the personnel record of the executive director along with the rationale for any compensation modification. FORM 990, PART VI, SECTION A, LINE 2 BUSINESS RELATIONSHIPS: PER THE IRS INSTRUCTIONS, CERTAIN BUSINESS RELATIONSHIPS BETWEEN THE ORGANIZATION'S CURRENT OFFICERS, DIRECTORS, TRUSTEES, OR KEY EMPLOYEES, AS REPORTED IN PART VII, SECTION A, MUST BE DISCLOSED. BECAUSE OF THE INTERRELATED NATURE OF THE FILING ORGANIZATION WITH ITS RELATED ENTITIES (AS DISCLOSED ON SCHEDULE R), ALL OF THE OFFICERS AND DIRECTORS WITH OVERLAPPING RESPONSIBILITIES HAVE BUSINESS RELATIONSHIPS WITH EACH OTHER. FORM 990, PART VI, SECTION A, LINE 4 SIGNIFICANT CHANGES TO GOVERNING DOCUMENTS: IN 2022, SILVER CLIFF RANCH FILED A RESTATED CERTIFICATE OF FORMATION AND ADOPTED NEW BYLAWS. THE CHANGES REFLECT: A NEW OFFICE ADDRESS, NEW BOARD COMPOSITION, AND ESTABLISHED THE EXECUTIVE DIRECTOR AS THE CHIEF OPERATING OFFICER AND A REPRESENTATIVE OF THE COMPANY. THE CHANGES ALSO REFLECT THAT SILVER CLIFF RANCH'S CONTROLLING COMPANY'S NAME WAS CHANGED FROM BCFS TO FIRSTDAY FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A POWER TO APPOINT MEMBERS OF THE GOVERNING BODY: THE BOARD OF TRUSTEES OF FIRSTDAY FOUNDATION, AS THE PARENT COMPANY OF THE ORGANIZATION, HAS THE POWER TO ELECT MEMBERS OF THE ORGANIZATION'S GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW FORM 990: THE TREASURER REVIEWS THE 990 BY COMPARING PRIOR RETURN WITH CURRENT RETURN. IN ADDITION, ALL FINANCIAL DATA ON THE 990 IS RECONCILED TO THE FINANCIAL STATEMENTS. AFTER REVIEW IS MADE BY THE TREASURER, THE TREASURER WILL THEN REVIEW THE RETURN WITH THE PRESIDENT BEFORE CONSIDERING FINALIZING THE RETURN. THE FORM 990 IS PROVIDED TO THE BOARD MEMBERS VIA ITS INTERNAL INTRANET PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY: ALL MEMBERS OF THE GOVERNING BOARD AND OFFICERS ARE COVERED WITH THE CONFLICT OF INTEREST AND COMPLIANCE POLICY AND REQUIREMENTS. ALL MEMBERS OF THE GOVERNING BOARD AND OFFICERS MUST COMPLETE A CONFLICT-OF-INTEREST DISCLOSURE ON AN ANNUAL BASIS. IF A CONFLICT OF INTEREST SHOULD ARISE, THE PERSON ASSOCIATED WITH THE CONFLICT IS EXCLUDED FROM DISCUSSION, DEBATE AND DECISION MAKING ON THE MATTER. THIS SHALL INCLUDE THE PERSON WITH THE CONFLICT BEING EXCLUDED FROM A MEETING WHERE ANY MATTER ASSOCIATED WITH THE CONFLICT IS DISCUSSED. FORM 990, PART VI, SECTION B, LINE 15A REVIEW OF TOP MANAGEMENT COMPENSATION: The Executive Director's compensation is reviewed on an annual basis utilizing national and regional salary survey data for equivalent positions with similar nonprofit organizations. The market analysis is examined by the chief operating officer of the parent organization and any compensation modification is recommended and discussed with the board of directors or executive committee. With the concurrence of the board of directors or executive committee, the compensation is included in the annual operating budget which is contemplated and acted on by the entire board of directors. Approved compensation adjustments are recorded in the personnel record of the executive director along with the rationale for any compensation modification. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS: THE FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS WILL BE PROVIDED UPON REQUEST TO THE PUBLIC BY CONTACTING THE FIRSTDAY FOUNDATION CORPORATE OFFICE. FORM 990, PART VII GEORGE COWDEN COMPENSATION: GEORGE COWDEN, VICE-CHAIR/SECRETARY, RECEIVES COMPENSATION FROM A RELATED ORGANIZATION FOR LEGAL SERVICES PROVIDED TO THE ORGANIZATION. NO PART OF HIS COMPENSATION WAS PROVIDED FOR HIS SERVICE AS A BOARD MEMBER. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS: NET TRANSFER FROM RELATED PARTY $77,832 FIRSTDAY FOUNDATION 1506 BEXAR CROSSING SAN ANTONIO TX 78232 742874382 ADMIN FOR NFP TX 501(C)(3) 12 TYPE II NA false BCFS HEALTH AND HUMAN SERVICES PO BOX 460608 SAN ANTONIO TX 78246 741260710 HUMAN SVCS TX 501(C)(3) 7 FIRSTDAY true BRECKENRIDGE VILLAGE PO BOX 461685 SAN ANTONIO TX 78246 742833616 ADULT CARE SV TX 501(C)(3) 7 FIRSTDAY true CHILDREN'S EMERGENCY RELIEF INTL PO BOX 460047 SAN ANTONIO TX 78246 742933669 CHILD BASED S TX 501(C)(3) 7 FIRSTDAY true NATIONAL EMERGENCY MANAGEMENT AND RESPON PO BOX 790487 SAN ANTONIO TX 78279 742603561 HUMAN SVCS TX 501(C)(3) 12 TYPE II FIRSTDAY true COMPASS UNITED PO BOX 791090 SAN ANTONIO TX 78279 621867350 CHILD BASED S TX 501(C)(3) 12 type II FIRSTDAY true INNOVATIVE NETWORK OF KNOWLEDGE PO BOX 461366 SAN ANTONIO TX 78246 455251954 EDUC SVCS TX 501(C)(3) 7 FIRSTDAY true COMPASS CONNECTIONS PO BOX 791090 SAN ANTONIO TX 78279 461394166 CHILD BASED S TX 501(C)(3) 7 FIRSTDAY true EMERGENCY MANAGEMENT AND RESPONSE PO BOX 790487 SAN ANTONIO TX 78279 883550714 HUMAN SVCS TX 501(C)(3) 7 FIRSTDAY true false false true false true false false false true false false false true false true true true false true