2024-11-12T15:42:25-06:00 2023-12-31 882730877 CHERRY BEKAERT ADVISORY LLC 221 W 6TH STREET STE 1900 AUSTIN TX 78701 990 2023-01-01 742189925 MIRACLE FARM INC MIRA 5122553668 1301 N MAYS ROUND ROCK TX 78664 BRENT THACKERSON PRESIDENT 5122553668 2024-11-12 1 1 MELANIE MCPEAK P01346034 5124796000 2023 2024-10-15 13:58:12Z BRENT THACKERSON 1301 N MAYS ROUND ROCK TX 78664 2799178 0 X WWW.MIRACLEFARM.ORG X 2001 TX MIRACLE FARM PROVIDES AN ENVIRONMENT FOR CHRIST TO FORGE YOUNG MEN OF INTEGRITY WHO ARE FIRMLY CONNECTED TO THE SENSE OF SECURITY, ACCEPTANCE, AND SIGNIFICANCE THAT COMES FROM AN IDENTITY IN CHRIST. 8 7 19 93 0 0 1730235 2282348 0 0 76956 33540 35150 30024 1842341 2345912 0 59528 0 0 811747 1083428 0 0 68241 737323 908563 1549070 2051519 293271 294393 1377709 1715379 88107 98898 1289602 1616481 X MIRACLE FARM PROVIDES AN ENVIRONMENT FOR CHRIST TO FORGE YOUNG MEN OF INTEGRITY WHO ARE FIRMLY CONNECTED TO THE SENSE OF SECURITY, ACCEPTANCE, AND SIGNIFICANCE THAT COMES FROM AN IDENTITY IN CHRIST. 0 0 1972478 59528 MIRACLE FARM IS A RESIDENTIAL BOYS' RANCH PROGRAM SERVING TEENAGE BOYS, AGES 13-18, EXPERIENCING CRISIS WITH FAMILY RELATIONSHIPS, BEHAVIOR AND SOCIAL SKILLS, AND EDUCATIONAL SUCCESS THAT PUT THEM AT HIGH RISK OF DROPPING OUT OF SCHOOL OR ENTERING THE JUVENILE JUSTICE SYSTEM. RESIDENTIAL SERVICES INCLUDE CASE MANAGEMENT, COUNSELING, AN ON-SITE PUBLIC CHARTER SCHOOL, VOCATIONAL TRAINING, AND A HORSE PROGRAM. SERVICES HELP YOUTH RESIDENTS OVERCOME TRAUMA AND LEARN SELF-CONFIDENCE, SELF-DISCIPLINE, RESPONSIBILITY, AND HEALTHY RELATIONSHIP SKILLS. LICENSED PROFESSIONAL COUNSELORS ARE ENGAGED TO DELIVER INDIVIDUAL/FAMILY COUNSELING. MIRACLE FARM ALSO PROVIDES ONGOING FAMILY TRAINING TO HELP RESIDENTIAL CLIENTS AND THEIR FAMILIES HEAL FROM PAST TRAUMA AND IMPROVE RELATIONAL SKILLS. FORMER YOUTH CLIENTS HAVE ACCESS TO AFTERCARE AND INDEPENDENT LIVING SERVICES INCLUDING ON-CAMPUS HOUSING, CASE MANAGEMENT, LIFE SKILLS TRAINING, AND COUNSELING. 1972478 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 28 0 1 19 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 8 7 0 1 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X X STEPHANIE OCHOA 5122464201 1301 N MAYS ROUND ROCK TX 78664 DANIEL SANCHEZ CHAIR AND TRUSTEE 1.00 0.00 X X 0 0 0 TODD ROBERSON VICE CHAIR AND TRUSTEE 1.00 45.00 X X 0 245177 44977 DAVID DUPRE SECRETARY AND TRUSTEE 1.00 0.00 X X 0 0 0 DIANE WILLIAMS TRUSTEE 1.00 0.00 X 0 0 0 LAURA SHOOK TRUSTEE 1.00 0.00 X 0 0 0 FRED ERICKSON TRUSTEE 1.00 2.00 X 0 0 0 LINDA BEBEE TRUSTEE 1.00 0.00 X 0 0 0 MARIE DILLARD TRUSTEE 1.00 0.00 X 0 0 0 BRENT THACKERSON PRESIDENT 40.00 0.00 X 111254 0 36098 111254 245177 81075 1 0 1 0 0 1477567 278889 525892 2282348 33540 33540 29485 0 29485 29485 29485 453266 453266 0 0 539 539 539 2345912 0 0 63564 59528 59528 147352 141715 1539 4098 588614 566095 6147 16372 65541 63424 573 1544 229323 221918 2003 5402 52598 50627 538 1433 22189 22189 34655 34655 42675 3283 39392 33903 33903 11162 11162 295141 295141 31406 31406 14881 14881 63078 63078 59351 59351 REPAIR & MAINTENANCE 296119 296119 4003 4003 2051519 1972478 10800 68241 7249 7691 114684 26224 7366 3451 0 285048 40859 46625 1968658 1664479 310879 304179 601119 665681 295553 376480 1377709 1715379 88107 98898 88107 98898 X 1118956 1374008 170646 242473 1289602 1616481 1377709 1715379 294393 32486 0 X 0 1 X 1 0 X 1925502 1771979 1773868 1730235 2282348 9483932 1925502 1771979 1773868 1730235 2282348 9483932 247515 9236417 81463 61092 92342 111331 63025 409253 43428 12278 3780 775 539 60800 9953985 6185 0.92790 0.90450 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: NON-GIFT INCOME - 2019 AMOUNT: $ 43,428. 2020 AMOUNT: $ 12,278. 2021 AMOUNT: $ 3,715. 2022 AMOUNT: $ 775. 2023 AMOUNT: $ 539. OTHER INCOME - 2021 AMOUNT: $ 65. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1409761 1247679 162082 558897 416800 142097 304179 DUE FROM AFFILIATES 376480 376480 X 1502597 32486 439099 471585 1031012 1314900 1314900 2345912 2431090 439099 439099 1991991 59528 59528 2051519 PART X, LINE 2: THE ORGANIZATION REGULARLY ASSESSES UNCERTAIN TAX POSITIONS IN EACH OF THE TAX JURISDICTIONS IN WHICH IT HAS OPERATIONS AND ACCOUNTS FOR THE RELATED FINANCIAL STATEMENT IMPLICATIONS. UNRECOGNIZED TAX BENEFITS ARE REPORTED USING THE TWO-STEP APPROACH UNDER WHICH TAX EFFECTS OF A POSITION ARE RECOGNIZED ONLY IF IT IS MORE LIKELY THAN NOT TO BE SUSTAINED AND THE AMOUNT OF THE TAX BENEFIT RECOGNIZED IS EQUAL TO THE LARGEST TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT OF THE TAX POSITION. DETERMINING THE APPROPRIATE LEVEL OF UNRECOGNIZED TAX BENEFITS REQUIRES THE ORGANIZATION TO EXERCISE JUDGMENT REGARDING THE UNCERTAIN APPLICATION OF TAX LAW. THE AMOUNT OF UNRECOGNIZED TAX BENEFITS IS ADJUSTED WHEN INFORMATION BECOMES AVAILABLE OR WHEN AN EVENT OCCURS INDICATING A CHANGE IS APPROPRIATE. FUTURE CHANGES IN UNRECOGNIZED TAX BENEFITS REQUIREMENTS COULD HAVE A MATERIAL IMPACT ON THE RESULTS OF OPERATIONS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: CONTRIBUTIONS FROM RELATED PARTY WITH COMMON CONTROL 1,314,900. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANT TO RELATED PARTY WITH COMMON CONTROL 59,528. 1 TEXAS BAPTIST CHILDREN'S HOME & FAM SYS 1301 N MAYS ROUND ROCK TX 78664 741211671 501(C)(3) 0 59528 COST CONSTRUCTED REAL ESTATE ASSETS TO SUPPORT ADDITIONAL HOUSING AND FACILITIES 1 PART I, LINE 2: FUNDS ARE MONITORED THROUGH THE CLOSE RELATIONSHIP BETWEEN THE TWO ORGANIZATIONS. X X X 0 0 0 0 0 0 0 0 0 TODD ROBERSON VICE CHAIR AND TRUSTEE 0 241652 0 0 0 3525 0 23214 0 21763 0 290154 0 0 FORM 990, PART VI, SECTION A, LINE 3 MANAGEMENT DUTIES HAVE BEEN DELEGATED TO CHILDREN AT HEART MINISTRIES (CAHM), A RELATED NOT FOR PROFIT ORGANIZATION. MANGAGEMENT DUTIES INCLUDE PROVIDING PERSONNEL, OFFICE FACILITIES, AND GENERAL MANAGEMENT SERVICES. PLEASE REFER TO FORM 990, PART VII FOR COMPENSATION FOR TODD ROBERSON, PRESIDENT AND CEO OF CAHM. FORM 990, PART VI, SECTION A, LINE 7A AT ALL TIMES AT LEAST A MAJORITY OF THE TRUSTEES OF THE ORGANIZATION SHALL BE INDIVIDUALS ELECTED BY THE BOARD OF TRUSTEES OF CHILDREN AT HEART MINISTRIES. THE PLACES OF THE TRUSTEES TO BE ELECTED BY THE BOARD OF TRUSTEES OF CAHM SHALL BE DESIGNATED BY THE PLACES ONE THROUGH THE SMALLEST NUMBER NECESSARY TO ACHIEVE SUCH A BOARD OF TRUSTEES. EACH YEAR, THE TRUSTEES OF THE ORGANIZATION DESIGNATED BY SUCH NUMBERS SHALL BE ELECTED BY THE BOARD OF TRUSTEES OF CAHM. THE BOARD OF TRUSTEES OF THE ORGANIZATION SHALL ELECT THE REMAINING TRUSTEES AT THE ANNUAL MEETING OF THE BOARD OF TRUSTEES EACH YEAR, UNLESS REQUIRED TO BE HELD EARLIER BECAUSE OF VACANCIES. FORM 990, PART VI, SECTION A, LINE 7B THE ARTICLES OF INCORPORATION AND BYLAWS MAY NOT BE AMENDED TO CHANGE THE REQUIREMENT THAT AT ALL TIMES AT LEAST A MAJORITY OF THE TRUSTEES OF THE ORGANIZATION MUST BE ELECTED BY THE BOARD OF TRUSTEES OF CAHM WITHOUT THE FORMER APPROVAL OF CAHM OR ITS SUCCESSOR ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING THE FORM 990, THE CHILDREN AT HEART MINISTRIES AUDIT SUBCOMMITTEE ALONG WITH THE APPOINTEES FROM EACH GOVERNING BOARD REVIEWS AND APPROVES THE FORM. FOLLOWING THE APPROVAL, A COPY OF THE FORM 990 IS PROVIDED TO EACH MEMBER OF THE GOVERNING BOARD THROUGH MAIL AND/OR ELECTRONIC DISTRIBUTION. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REVIEWS ANNUAL CONFLICT OF INTEREST FORMS AND MAINTAINS REGULAR COMMUNICATIONS WITH BOARD MEMBERS SO THE ORGANIZATION WOULD BE AWARE OF ANY POTENTIAL CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF OFFICERS, DIRECTORS, AND TOP MANAGEMENT OFFICIALS ARE REVIEWED BY THE BOARD. THE FOLLOWING ARE THE STEPS TAKEN BY THE BOARD FOR COMPENSATION APPROVAL. THE BOARD SHALL: - REVIEW AND APPROVE THE STRUCTURE AND PHILOSOPHY OF COMPENSATION OF THE CHIEF EXECUTIVE OFFICER AND OTHER EXECUTIVE OFFICERS. - DETERMINE THE COMPENSATION OF THE CHIEF EXECUTIVE OFFICER BASED ON PERFORMANCE, COMPARABILITY DATA AND SUCH OTHER FACTORS DEEMED RELEVANT BY THE COMMITTEE. THE CHIEF EXECUTIVE OFFICER WILL DETERMINE THE COMPENSATION OF THE OTHER EXECUTIVE OFFICERS WITHIN THE APPROVED STRUCTURE AND PHILOSOPHY OF THE COMMITTEE. - APPROVE COMPENSATION IN ADVANCE BY DISINTERESTED BOARD MEMBERS USING APPROPRIATE COMPARABILITY. - KEEP CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. - MAKE REPORTS TO THE BOARD ABOUT THE COMMITTEE'S DUTIES UNDER ITS CHARTER. - REVIEW AND ASSESS THE ADEQUACY OF THIS CHARTER AND SUBMIT ANY CHANGES TO THE BOARD OF DIRECTORS FOR APPROVAL. -REVIEW SUCH OTHER MATTERS THAT THE BOARD OF DIRECTORS OR THE COMMITTEE SHALL DEEM APPROPRIATE. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. CHILDREN AT HEART FOUNDATION INC 1301 N MAYS ROUND ROCK TX 78664 743007363 MANAGEMENT OF CHARITABLE RESOURCES TX 501 (C) (3) 7 N/A 0 GRACEWOOD INC 1301 N MAYS ROUND ROCK TX 78664 311815830 PROVIDE CARE FOR SINGLE PARENT FAMILIES TX 501 (C) (3) 7 CHILDREN AT HEART MINISTRIES 0 TEXAS BAPTIST CHILDREN'S HOME & FAM SYS 1301 N MAYS ROUND ROCK TX 78664 741211671 QUALITY SUPPORT SERVICES FOR RELATED TAX EXEMPT ENTITIES. TX 501 (C) (3) 7 CHILDREN AT HEART MINISTRIES 0 TEXAS BAPTIST CHILDREN'S HOME INC 1301 N MAYS ROUND ROCK TX 78664 743021647 CARE AND SUPPORT FOR VULNERABLE CHILDREN AND FAMILIES TX 501 (C) (3) 7 CHILDREN AT HEART MINISTRIES 0 CHILDREN AT HEART MINISTRIES 1301 N MAYS ROUND ROCK TX 78664 203901685 QUALITY SUPPORT SERVICES TO RELATED TAX EXEMPT ENTITIES. TX 501 (C) (3) 7 BAPTIST GENERAL CONVENTION OF TEXAS 0 BAPTIST GENERAL CONVENTION OF TEXAS 7557 RAMBLER RD STE 1200 DALLAS TX 75231 756044885 SUPPORT FOR CHURCHES AND AFFILIATED ORGANIZATIONS TX 501(C)(3) LINE 1 N/A 0 0 0 1 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0