CHESTNUT MOUNTAIN RANCH INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: CHESTNUT MOUNTAIN RANCH INC (EIN 20-1614712)
Tax period: 2020-01-01 to 2020-12-31
Filed: 2022-02-24
IRS object ID: 202240559349301229
Schema version: 2020v4.1
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-02-24T12:14:40-06:00	ReturnTs
Tax Period End	2020-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	550357807	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	TETRICK & BARTLETT PLLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1916	AddressLine1Txt
City	CLARKSBURG	CityNm
State Abbreviation	WV	StateAbbreviationCd
ZIP	263021916	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2020-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	201614712	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CHESTNUT MOUNTAIN RANCH INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	CHES	BusinessNameControlTxt
Phone	3042411709	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 757	AddressLine1Txt
City	MORGANTOWN	CityNm
State Abbreviation	WV	StateAbbreviationCd
ZIP	26507	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KEVIN BODE	PersonNm
Person Title	DIRECTOR OF BUSINESS	PersonTitleTxt
Phone	3042411709	PhoneNum
Signature	2021-12-20	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	KEVIN	PersonFirstNm
Person Last	BODE	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DAVID A SHRIVER MEMBER	PreparerPersonNm
PTIN	P01251923	PTIN
Phone	3046245564	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Amended Return	Yes (X)	AmendedReturnInd
Principal Officer	KEVIN BODE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 757	AddressLine1Txt
City	MORGANTOWN	CityNm
State Abbreviation	WV	StateAbbreviationCd
ZIP	26507	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,853,656	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.CHESTNUTMOUNTAINRANCH.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2005	FormationYr
Legal Domicile State	WV	LegalDomicileStateCd
Activity Or Mission	CHESTNUT MOUNTAIN RANCH PROVIDES A CHRIST-CENTERED SCHOOL AND HOME FOR BOYS IN CRISIS AND IN NEED OF HOPE AND HEALING. PARTNERING WITH THEIR FAMILIES, WE PURSUE FAMILY RESTORATION AND REUNIFICATION. OUR EDUCATIONAL PROGRAM IS GEARED TO HELP CHILDREN DEVELOP SPIRITUALLY, INTELLECTUALLY, PHYSICALLY, EMOTIONALLY AND SOCIALLY.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	11	VotingMembersIndependentCnt
Total Employee	56	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$709,316	PYContributionsGrantsAmt
CY Contributions Grants	$884,895	CYContributionsGrantsAmt
PY Program Service Revenue	$734,027	PYProgramServiceRevenueAmt
CY Program Service Revenue	$896,217	CYProgramServiceRevenueAmt
PY Investment Income	$15	PYInvestmentIncomeAmt
CY Investment Income	$14	CYInvestmentIncomeAmt
PY Other Revenue	$88,626	PYOtherRevenueAmt
CY Other Revenue	$72,530	CYOtherRevenueAmt
PY Total Revenue	$1,531,984	PYTotalRevenueAmt
CY Total Revenue	$1,853,656	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	$778,918	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$939,058	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$131,526	CYTotalFundraisingExpenseAmt
PY Other Expenses	$733,496	PYOtherExpensesAmt
CY Other Expenses	$683,335	CYOtherExpensesAmt
PY Total Expenses	$1,512,414	PYTotalExpensesAmt
CY Total Expenses	$1,622,393	CYTotalExpensesAmt
PY Revenues Less Expenses	$19,570	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$231,263	CYRevenuesLessExpensesAmt
Total Assets BOY	$899,546	TotalAssetsBOYAmt
Total Assets EOY	$1,338,042	TotalAssetsEOYAmt
Total Liabilities BOY	$38,667	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$245,900	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$860,879	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,092,142	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	CHESTNUT MOUNTAIN RANCH PROVIDES A CHRIST-CENTERED SCHOOL AND HOME FOR BOYS IN CRISIS AND IN NEED OF HOPE AND HEALING. PARTNERING WITH THEIR FAMILIES, WE PURSUE FAMILY RESTORATION AND REUNIFICATION. OUR EDUCATIONAL PROGRAM IS GEARED TO HELP CHILDREN DEVELOP SPIRITUALLY, INTELLECTUALLY, PHYSICALLY, EMOTIONALLY AND SOCIALLY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,244,517	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$922,231	RevenueAmt
Desc	WAGES BENEFITS, AND SUPPORT SERVICES FOR TEACHERS AND SUPPORT PERSONNEL INVOLVED WITH PROVIDING SUPPORT FOR PARENTS AND THEIR CHILDREN DURING TIMES OF CRISIS. DURING THE CALENDAR YEAR 2018, THE ORGANIZATION PROVIDED EDUCATION AND ON CAMPUS HOUSING TO ENROLLED STUDENTS.	Desc
Total Program Service Expenses	$1,244,517	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	0	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	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	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	Yes (1)	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	5	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	56	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
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
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	9	GoverningBodyVotingMembersCnt
Independent Voting Member	11	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	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	WV	StatesWhereCopyOfReturnIsFldCd
Own Website	Yes (X)	OwnWebsiteInd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd
Other	Yes (X)	OtherInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KEVIN BODE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3042411709	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 757	AddressLine1Txt
City	MORGANTOWN	CityNm
State Abbreviation	WV	StateAbbreviationCd
ZIP	26507	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
STEVE FINN
EXECUTIVE DIRECTION	50.00	Yes (X)	$46,324	$0	$0
TRINA CUTRIGHT
SECRETARY	40.00	Yes (X)	$0	$0	$0	Yes (X)
SHANE SOLE
BOARD MEMBER	3.00	Yes (X)	$0	$0	$0
LISA HOLT
BOARD MEMBER	3.00	Yes (X)	$0	$0	$0
SPENCER STILES
BOARD MEMBER / CHAIRMAN	3.00	Yes (X)	$0	$0	$0	Yes (X)
TREY DUNHAM
BOARD MEMBER	3.00	Yes (X)	$0	$0	$0
BECKY LAURITA
BOARD MEMBER	3.00	Yes (X)	$0	$0	$0
MARK JENKINS
BOARD MEMBER	3.00	Yes (X)	$0	$0	$0
TIM SHUTTLESWORTH
BOARD MEMBER	3.00	Yes (X)	$0	$0	$0
JAMES SABAN
BOARD MEMBER	3.00	Yes (X)	$0	$0	$0
BARRY FINK
BOARD MEMBER	3.00	Yes (X)	$0	$0	$0
REBEKAH MATUGA
BOARD MEMBER	3.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$46,324	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	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
All Other Contributions	$884,895	AllOtherContributionsAmt
Noncash Contributions	$27,944	NoncashContributionsAmt
Total Contributions	$884,895	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RANCH STORE SALES	453310	$863,052	$863,052
SCHOOL TUITION	611600	$33,165	$33,165

Field	Value	IRS element (for citing)
Total Program Service Revenue	$896,217	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$14	TotalRevenueColumnAmt
Exclusion	$14	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
INCOME FROM FOR PROFIT	811000	$46,516	$46,516
MISCELLANEOUS INCOME	900999	$26,014		$26,014

Field	Value	IRS element (for citing)
Other Revenue Total	$72,530	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,853,656	TotalRevenueColumnAmt
Related Or Exempt Func Income	$922,231	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$46,530	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$46,324	TotalAmt
Program Services	$34,743	ProgramServicesAmt
Management And General	$6,022	ManagementAndGeneralAmt
Fundraising	$5,559	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$757,358	TotalAmt
Program Services	$568,018	ProgramServicesAmt
Management And General	$98,457	ManagementAndGeneralAmt
Fundraising	$90,883	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$135,376	TotalAmt
Program Services	$101,532	ProgramServicesAmt
Management And General	$17,599	ManagementAndGeneralAmt
Fundraising	$16,245	FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$27,581	TotalAmt
Management And General	$27,581	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$11,201	TotalAmt
Program Services	$11,201	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$33,395	TotalAmt
Program Services	$15,764	ProgramServicesAmt
Management And General	$17,538	ManagementAndGeneralAmt
Fundraising	$93	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$147,012	TotalAmt
Program Services	$125,175	ProgramServicesAmt
Management And General	$21,837	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$8,027	TotalAmt
Program Services	$803	ProgramServicesAmt
Management And General	$1,605	ManagementAndGeneralAmt
Fundraising	$5,619	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$5,750	TotalAmt
Program Services	$3,450	ProgramServicesAmt
Management And General	$2,300	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$55,302	TotalAmt
Program Services	$22,121	ProgramServicesAmt
Management And General	$33,181	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$33,459	TotalAmt
Program Services	$31,786	ProgramServicesAmt
Management And General	$1,673	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
RENT	$193,979	$193,979	$0	$0
FOOD	$51,164	$43,490	$2,558	$5,116
SUPPLIES	$34,835	$26,126	$1,742	$6,967
VEHICLE EXPENSE	$34,816	$30,290	$3,482	$1,044

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$46,814	TotalAmt
Program Services	$36,039	ProgramServicesAmt
Management And General	$10,775	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,622,393	TotalAmt
Program Services	$1,244,517	ProgramServicesAmt
Management And General	$246,350	ManagementAndGeneralAmt
Fundraising	$131,526	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$250,950	BOYAmt
EOY	$659,612	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$18,387	BOYAmt
EOY	$18,387	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$6,903	BOYAmt
EOY	$7,355	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$694,782	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$407,643	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$257,421	BOYAmt
EOY	$287,139	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$365,885	BOYAmt
EOY	$365,549	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$899,546	BOYAmt
EOY	$1,338,042	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$38,667	BOYAmt
EOY	$55,258	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$190,642	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$38,667	BOYAmt
EOY	$245,900	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	$860,879	BOYAmt
EOY	$1,092,142	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$860,879	BOYAmt
EOY	$1,092,142	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$899,546	BOYAmt
EOY	$1,338,042	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$231,263	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	0	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,382,613	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,295,489	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,387,167	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,443,343	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,781,112	CurrentTaxYearAmt
Total	$7,289,724	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,382,613	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,295,489	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,387,167	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,443,343	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,781,112	CurrentTaxYearAmt
Total	$7,289,724	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$7,289,724	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$13	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$13	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$13	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$15	CurrentTaxYearMinus1YearAmt
Current Tax Year	$14	CurrentTaxYearAmt
Total	$68	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	-$1,470	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$85	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$15,242	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$88,626	CurrentTaxYearMinus1YearAmt
Current Tax Year	$72,530	CurrentTaxYearAmt
Total	$175,013	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$7,464,805	TotalSupportAmt
Public Support CY170	0.97650	PublicSupportCY170Pct
Public Support PY170	0.98250	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

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

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$102,403	OtherCostOrOtherBasisAmt
Depreciation	$20,962	DepreciationAmt
Book Value	$81,441	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$348,124	OtherCostOrOtherBasisAmt
Depreciation	$232,082	DepreciationAmt
Book Value	$116,042	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$244,255	OtherCostOrOtherBasisAmt
Depreciation	$154,599	DepreciationAmt
Book Value	$89,656	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$287,139	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt
SECURITY DEPOSIT	$4,900
ART COLLECTIBLES	$3,968
INVESTMENT IN AFFILIATE	$356,681

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$365,549	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
DUE TO CHESTNUT MOUNTAIN RANCH FOUNDATION, INC.	$32,742
DEFERRED REVENUE - PAYROLL PROTECTION PROGRAM LOAN	$157,900

Field	Value	IRS element (for citing)
Total Liability	$190,642	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$1,853,656	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$1,853,656	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$1,853,656	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,622,393	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$1,622,393	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,622,393	TotalExpensesPerForm990Amt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	2	ContributionCnt
Noncash Contributions Rpt F990	$27,944	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FMV DATE OF GIFT	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	0	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	THE BOARD'S ROLE IS TO EVALUATE THE COMPETENCY OF THE FIRM HIRED TO PREPARE THE RETURN AND DETERMINE THAT THE RETURN IS APPROPRIATELY FILED.
FORM 990, PART VI, SECTION B, LINE 12C	CONFLICT OF INTEREST STATEMENTS ARE REQUIRED ANNUALLY OR WHEN A NEW MEMBER JOINS THE BOARD.
FORM 990, PART VI, SECTION B, LINE 15	THE BOARD REVIEWS COMPENSATION OF THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES WHEN CONTRACTS ARE NEGOTIATED. THE CONTRACT RATES ARE COMPARED TO OTHER SIMILAR FACILITIES IN AND OUT OF THE STATE OF WEST VIRGINIA AND PUBLICLY AVAILABLE DATA.
FORM 990, PART VI, SECTION C, LINE 18	THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST.
FORM 990 SCHEDULE B AND SCHEDULE M	THE DECEMBER 31, 2020 FORM 990 IS BEING AMENDED TO CORRECT THE REPORTING OF NONCASH CONTRIBUTIONS. THE NONCASH CONTRIBUTIONS WERE INADVERENTLY INCLUDED WITH CASH CONTRIBUTIONS ON THE ORIGINAL FORM 990 AND SCHEDULE M WAS NOT COMPLETED.