2025-03-13T18:38:00-05:00 2024-09-30 910189318 MOSS ADAMS LLP 6565 AMERICAS PARKWAY NE STE 600 ALBUQUERQUE NM 87110 990 2023-10-01 751080987 CAL FARLEY'S BOYS RANCH FOUNDATION CALF 8063722341 PO BOX 1890 AMARILLO TX 79105 MEGAN JOHNSON VICE PRESIDENT 8063722341 2025-03-11 1 1 PAMELA ALEXANDERSON P01218925 5058787200 2025-03-11 2023 2025-03-06 01:10:19Z RICHARD NEDELKOFF PO BOX 1890 AMARILLO TX 79105 79669647 0 X WWW.CALFARLEY.ORG X 1960 TX THE PRIMARY EXEMPT PURPOSE IS TO PROVIDE SUPPORT TO CAL FARLEY'S BOYS RANCH, DBA CAL FARLEY'S, A CODE SECTION 501(C)(3) ORGANIZATION. CAL FARLEY'S IS A NON-PROFIT ORGANIZATION PROVIDING CONTINUUM OF CARE THAT OFFERS MENTAL HEALTH SERVICES, EDUCATION, AND COMMUNITY RESOURCES TO CHILDREN AND THEIR FAMILIES THROUGHOUT OUR SURROUNDING COMMUNITIES ACROSS THE NATION. OUR MISSION IS TO PROVIDE PROFESSIONAL PROGRAMS AND SERVICES IN A CHRIST-CENTERED ATMOSPHERE TO STRENGTHEN FAMILIES AND SUPPORT OVERALL DEVELOMENT OF CHILDREN. TO DO THIS, WE ARE COMMITTED TO PROVIDING A SAFE AND NURTURING ENVIRONMENT FOR CHILDREN WHO HAVE EXPERIENCED ABUSE, NEGLECT, OR OTHER DIFFICULT CIRCUMSTANCES. PROGRAMS AND SERVICES OFFERED INCLUDE BOYS RANCH, INDEPENDENT LIVING PROGRAM, TRANSITIONAL AFTERCARE, FAMILY PRESERVATION, FAMILY ENGAGEMENT, ALUMNI CASE MANAGEMENT, AND COMMUNITY COUNSELING. 7 7 0 7 18522 0 12567346 2767144 0 0 13238000 23270102 1386889 913066 27192235 26950312 17547008 7983354 0 0 0 0 0 6997941 8494595 1156959 4402437 18703967 19383732 8488268 7566580 386187818 458668024 17756939 25677590 368430879 432990434 X CAL FARLEY'S BOYS RANCH FOUNDATION IS ORGANIZED TO PROVIDE FINANCIAL SUPPORT TO CAL FARLEY'S BOYS RANCH THROUGH INVESTMENT AND REINVESTMENT OF FUNDS, PROPERTIES AND OTHER DONATIONS OF VALUE RECEIVED AS CONTRIBUTIONS AND SUPPORT. THE FOUNDATION IS ALSO RESPONSIBLE FOR SOME OF THE EXPENSES RELATED TO DIRECT MARKETING AND FUNDRAISINNG EFFORTS FOR THE RANCH. 0 0 9484682 7983354 PROVIDE FINANCIAL SUPPORT TO CAL FARLEY'S BOYS RANCH THROUGH INVESTMENT AND REINVESTMENT OF FUNDS, PROPERTIES, AND OTHER DONATIONS OF VALUE RECEIVED AS CONTRIBUTIONS AND SUPPORT. THE FOUNDATION ALSO SUPPORTS THE RANCH BY TAKING ON EXPENSES RELATED TO DIRECT MARKETING AND FUNDRAISING. 9484682 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 1 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 61 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 7 7 1 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 AL AR CA CT FL GA HI IL KS KY MA MD ME MI MN MS NC ND NH NJ NM NY OR PA RI SC TN UT VA WI WV X X MEGAN JOHNSON 8063222581 PO BOX 1890 AMARILLO TX 79174 MICHELLE BONNER CHAIRMAN 1.00 1.00 X X 0 0 0 RODNEY RUTHART VICE CHAIRMAN 1.00 1.00 X X 0 0 0 ROD SCHRODER SECRETARY 1.00 1.00 X X 0 0 0 JULIE ATTEBURY DIRECTOR 1.00 1.00 X 0 0 0 MIKE KING DIRECTOR 1.00 1.00 X 0 0 0 LANCE PURCELL DIRECTOR 1.00 1.00 X 0 0 0 MALCOLM SHELTON DIRECTOR 1.00 1.00 X 0 0 0 RICHARD NEDELKOFF CEO/PRESIDENT 1.00 40.00 X 0 332111 25127 MEGAN JOHNSON VICE PRESIDENT 1.00 40.00 X 0 174654 17439 0 506765 42566 0 0 1 0 RR DONNELLEY & SONS PO BOX 932721 CLEVELAND OH 44193 PRINT VENDOR FOR MAIL PROGRAM 3993608 HIRTLE CALLAGHAN & CO LLC 300 BARR HARBOR DRIVE STE 500 WEST CONSHOHOCKEN PA 19428 INVESTMENT MANAGEMENT FEES 853360 BNY MELLON ASSET SERVICING BNY MELLON/151-1015 PITTSBURGH PA 15258 GSS COMPENSATION 160003 3 2402372 364772 2767144 7739790 18522 7721268 873554 873554 39512 0 39512 39512 39512 65275066 2974581 49600685 3118650 15674381 -144069 15530312 15530312 26950312 0 18522 24164646 7983354 7983354 25 25 6997941 6997941 1198718 1198718 2217 2217 999 999 POSTAGE 3106124 1501328 108142 1496654 ANNUITIES AND TRUSTS 72764 72764 REAL ESTATE & MINERAL T 21590 21590 19383732 9484682 1404455 8494595 3716961 4475987 30323 58772 1080326 1146987 204671 3323321 204671 231938126 277977544 135179733 165374733 10919028 9429330 386187818 458668024 1875 252631 6615 11365 17748449 25413594 17756939 25677590 X 346577643 410552815 21853236 22437619 368430879 432990434 386187818 458668024 X 7566580 56901336 91639 X 0 1 X 1 0 X X 1 CAL FARLEY'S BOYS RANCH 750808768 7 1 7983354 0 1 7983354 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21830456 1611261 1026878 22414839 21866356 994064 1029964 21830456 22261099 633300 2500 1025543 21866356 21531101 1797568 5000 1062570 22261099 21477497 25 1423234 5000 1364655 21531101 0.00000 0.82400 0.17600 0 0 204671 204671 204671 PRIVATE EQUITY FUNDS 64869703 F HEDGE FUNDS 98322300 F CLOSED END FUND 2182730 F 165374733 GIFT ANNUITY LIABILITY 1263998 FUNDS INVESTED FOR CAL FARLEY'S BOYS RANCH 22200000 PAYABLE TO CAL FARLEY'S BOYS RANCH 1949596 25413594 X 80255809 56901336 91639 56992975 23262834 1189753 2497725 3687478 26950312 15696254 0 15696254 1189753 2497725 3687478 19383732 PART V, LINE 4: THE INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUNDS IS TO BE HELD INDEFINITELY AND THE INCOME FROM WHICH IS GENERALLY RESTRICTED TO PROVIDE FINANCIAL SUPPORT TO CAL FARLEY'S BOYS RANCH. PART X, LINE 2: THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME UNDER SECTION 501 (A) OF THE INTERNAL REVENUE CODE (IRC) OF 1986, AS AMENDED, AS AN ORGANIZATION DESCRIBED IN IRC SECTION 501 (C)(3). FURTHER, THE FOUNDATION HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER THE IRC SECTION 509(A), AND, AS SUCH, CONTRIBUTIONS TO THE FOUNDATION QUALIFY FOR DEDUCTION AS CHARITABLE CONTRIBUTIONS. HOWEVER, INCOME GENERATED FROM ACTIVITIES UNRELATED TO THE FOUNDATION'S EXEMPT PURPOSE IS SUBJECT TO TAX UNDER IRC SECTION 511. THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) PROVIDES GUIDANCE FOR HOW UNCERTAIN TAX POSITIONS SHOULD BE RECOGNIZED, MEASURED, DISCLOSED, AND PRESENTED IN THE FINANCIAL STATEMENTS. THIS REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE FOUNDATION'S TAX RETURN TO DETERMINE WHETHER THE TAX POSITIONS ARE MORE-LIKELY-THAN-NOT OF BEING SUSTAINED WHEN CHALLENGED OR WHEN EXAMINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE-LIKELY-THAN-NOT THRESHOLD WOULD BE RECORDED AS A TAX BENEFIT OR EXPENSE AND LIABILITY IN THE CURRENT YEAR. MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN INCOME TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE - GIFT ANNUITIES 467,140. CHANGE IN VALUE - MINERAL INTEREST -375,501. PART XI, LINE 4B - OTHER ADJUSTMENTS: CONTRIBUTION RECLASSIFICATION 2,402,372. RECLASS TO TRUST AND ANNUITIES 72,764. EXPENSE RECLASSIFICATION 22,589. PART XII, LINE 4B - OTHER ADJUSTMENTS: CONTRIBUTION RECLASSIFICATION 2,402,372. RECLASS TO TRUST AND ANNUITIES 72,764. EXPENSE RECLASSIFICATION 22,589. CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 165374733 0 0 0 0 0 0 165374733 0 165374733 1 0 1 0 0 0 FORM 990, SCHEDULE F, PART I, LINE 3(F): METHOD OF ACCOUNTING: ACCRUAL X X X 1 RR DONNELLEY & SONS PO BOX 932721 CLEVELAND OH 44193 PREPARES CREATIVE FOR DIRECT MARKETING PACKAGES 0 11335341 6997941 4337400 11335341 6997941 4337400 AK AL AR CA CO CT FL GA HI IL KS KY MA MD ME MN MS NC ND NH NJ NM NY OH OK OR PA RI SC TN UT VA WA WI WV 1 CAL FARLEY'S BOYS RANCH PO BOX 1890 AMARILLO TX 79174 750808768 501(C)(3) 7983354 0 TO PROVIDE SUPPORT TO CAL FARLEY'S BOYS RANCH 1 0 PART I, LINE 2: FOUNDATION DOLLARS ARE GIVEN TO BOYS RANCH IN SUPPORT OF OPERATIONS. THE BOARD OF DIRECTORS OF THE FOUNDATION DETERMINES HOW MUCH SUPPORT TO PROVIDE, AND THE RANCH PROVIDES THE FOUNDATION WITH AN ACCOUNTING OF DOLLARS SPENT. 0 0 0 0 0 0 0 0 0 RICHARD NEDELKOFF CEO/PRESIDENT 0 332111 0 0 0 0 0 16943 0 8184 0 357238 0 0 MEGAN JOHNSON VICE PRESIDENT 0 174654 0 0 0 0 0 8583 0 8856 0 192093 0 0 FORM 990, PART VI, SECTION A, LINE 2 RODNEY RUTHART AND MALCOLM SHELTON HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 4 THE CHANGES TO THE BYLAWS INCLUDED AN UPDATE TO RE-DEFINE THE ROLE OF EX OFFICIO MEMBERS OF THE BOARD. AFTER THE CHANGE THE PRESIDENT WILL BE THE ONLY EX OFFICIO MEMBER ENTITLED TO VOTE AND SHALL BE COUNTED TOWARD QUORUM AT ANY MEETINGS WITH ALL RIGHTS, PRIVILEGES AND OBLIGATIONS OF MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 6 THE CAL FARLEY'S BOYS RANCH FOUNDATION HAS ONE MEMBER, THE CAL FARLEY'S BOYS RANCH. FORM 990, PART VI, SECTION A, LINE 7A AS THE SOLE MEMBER OF CAL FARLEY'S BOYS RANCH FOUNDATION, CAL FARLEY'S BOYS RANCH ELECTS ALL OF THE BOARD OF DIRECTORS FOR THE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7B CERTAIN DECISIONS MADE BY THE BOARD OF THE FOUNDATION ARE SUBJECT TO APPROVAL BY THE BOARD OF DIRECTORS FOR CAL FARLEY'S BOYS RANCH. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 FOR THIS COMPANY WAS PREPARED BY AN OUTSIDE CPA FIRM AND REVIEWED BY THE BUDGET/AUDIT COMMITTEE AND THEN SENT TO THE FULL BOARD FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST QUESTIONNAIRE IS SENT TO DIRECTORS AND OFFICERS ANNUALLY. THE PRESIDENT AND CEO ENSURES THAT ALL ARE COMPLETED AND MAINTAINED ON FILE IN THE OFFICE. IF A CONFLICT ARISES, THE PERSON WITH THE CONFLICT IS NOT ALLOWED TO VOTE ON THE TRANSACTION. THERE HAVE BEEN NO INCIDENCES OF CONFLICT FOR THE REPORTING YEAR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE - GIFT ANNUITIES 467,140. CHANGE IN VALUE OF MINERAL INTERESTS -375,501. CAL FARLEY'S BOYS RANCH PO BOX 1890 AMARILLO TX 79174 750808768 CHILD AND FAMILY SERVICES TX 501(C)(3) 7 N/A 0 0 1 1 0 0 0 0 0 0 0 0 1 0 1 1 1 0 0 0