2023-03-01T15:48:20-06:00 2022-09-30 204193611 Batts Morrison Wales and Lee PA 801 North Orange Avenue Suite 800 Orlando FL 32801 990 2021-10-01 237303117 Florida Sheriffs Youth Ranches Inc FLOR 3868425501 PO Box 2000 Boys Ranch FL 32064 Teena Buchanan VP Finance 3868425501 2023-02-09 1 Teena Buchanan 999009999 Kaylyn A Varnum P01691975 4077706000 2023-02-09 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z Teena Buchanan PO Box 2000 Boys Ranch FL 32064 38643001 0 X www.youthranches.org X 1973 FL To prevent delinquency and develop lawful, resilient, and productive citizens. 16 16 254 1099 71039 43183 17712738 17134288 1314744 1283921 5855735 6504342 265106 114580 25148323 25037131 71249 89139 0 0 7436467 6882273 0 0 2052536 6250012 6909488 13757728 13880900 11390595 11156231 90873602 84342372 6724245 6325534 84149357 78016838 X To prevent delinquency and develop lawful, resilient, and productive citizens. 0 0 7116931 89139 2933911 Residential ProgramsThe agency operated three residential group care facilities serving 103 youth from across the state of Florida. The Boys Ranch in Live Oak provides care in cottages in a campus setting, and operates a working farm and an on campus private school providing youth with opportunities to learn vocational skills and improve their academic performance. The Youth Villa in Bartow provided two scholarship houses for young adults in independent living who were enrolled in college or vocational programs. Safety Harbor campus provided residential care for youth who were part of sibling groups removed from their homes. The residential program provides a safe nurturing environment for these youth until they can be reunified with family members or placed with a foster home or adoptive family. This summer, the Safety Harbor Campus partnered with the City of Safety Harbor Parks and Rec department to provide day camp programming to 1,021 youth. All of the residential programs provide youth the opportunity to participate in work programs, to attend an on-campus learning center or community school, to engage in recreational activities, and participate in chapel services in accordance with the Organization's philosophy of "work, study, play, and pray." 2083425 21372 Camping ProgramsCamping Services consists of three residential camp programs and a mobile day camp program. Due to staff shortages in 2022, the residential camp staffs combined to run programs at Camp Sorensen for most of the summer. The camping programs provided residential camp experiences to 1,399 youth, mobile day camp services to 1,141 youth, and other school year and leadership services to 226 youth and adults. The residential camp programs are: Youth Camp in Pierson, FL, Caruth Camp in Inglis, FL, and Camp Sorensen in Hilliard, FL. Each residential camp provides a traditional summer camp experience free of charge to girls and boys between the ages of 10 and 15 who otherwise may never attend camp. Activities offered include arts and crafts, archery, swimming, canoeing, environmental education, challenge course, high ropes, group building, and team sports. The theme of summer camp is "Law Officers are Your Friends", and each group is assigned a Deputy Sheriff who participates in activities with the campers giving them an opportunity to have a fun and positive experience with law enforcement. Camping Services also provides a mobile camp program known as Harmony in the Streets which operates day camp sessions in various community centers, schools, and low income housing areas for up to 60 youth between the ages of 6 and 12. This program brings the camp experience to the campers in their community and offers arts and crafts, team sports, challenge course, group building, archery, environmental education, and water games and includes participation from the local Sheriff's Office. During the school year both camps offer leadership and team building retreats to community groups. 254574 Community Based CounselingThe agency provides four Family Case Managers who answer inquiry calls and requests for service from the Organization's residential programs. The agency provided these services to 157 families. When parents call they are often frustrated and seeking help dealing with their child's behavior issues. Family Case Managers listen to the parents, provide counseling, and offer the appropriate assistance. When a youth's problems are too severe for the Organization's voluntary program, the parents are offered referrals to other programs and community resources. When the youth is a good candidate for the program, the Family Case Managers assist the parents with the application and interview process until the youth can be placed. When youth are in residential placement, the Organization's Therapists and Unit Directors offer monthly family supportive counseling as the youth works on his or her goals. When youth discharge from the program, the Family Case Manager can provide aftercare at the family's request. 9454930 1 1 0 1 0 0 0 0 1 1 1 0 0 1 1 0 0 1 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 1 1 1 0 0 1 28 0 1 254 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AR CA CT FL GA IL KY MD MA MI MN MS NH NJ NY NC OK PA SC TN VA WA CO OH X X Teena Buchanan 3868425501 2486 Cecil Webb Place Live Oak FL 32064 X Dan Hager Vice Chairman (ended 2/22) 2.00 X X 0 0 0 Vicky Talmadge Treasurer 2.00 X X 0 0 0 Dr Patrick Coggins Secretary (ended 2/22) 2.00 X X 0 0 0 Sheriff Rick Staly Chairman 2.00 X X 0 0 0 Sheriff Bobby McCallum Director 2.00 X 0 0 0 Sheriff David Harper Director 2.00 X 0 0 0 Sheriff Mac McNeill Director 2.00 X 0 0 0 Julie Peluso Director 2.00 X 0 0 0 Jim Previtera Director 2.00 X 0 0 0 Sheriff Billy Woods Director 2.00 X 0 0 0 Rev Mark Becker Director 2.00 X 0 0 0 Sheriff William O Farmer Director 2.00 X 0 0 0 Josh Crapps Director (began 2/22) 2.00 X 0 0 0 Tucker Lemley Secretary 2.00 X X 0 0 0 Sheriff Rick Wells Director 2.00 X 0 0 0 Scott Stephens Vice Chairman 2.00 X X 0 0 0 William A Frye Jr President 45.00 5.00 X 137552 35608 17990 Teena Buchanan VP Finance 40.00 10.00 X 75701 18925 25345 Mark D Davis VP Operations 40.00 10.00 X 80769 20192 24836 Maria Knapp Executive Vice President 50.00 X 102609 0 23458 Regina Hammond Chief of Staff/Assistant Secretary 45.00 5.00 X 53537 5949 15264 450168 80674 106893 2 0 1 0 JC Harward & Associates Inc 6617 River Point Dr Fleming Island FL 32003 Construction Contractor 441383 Direct Mail Systems Inc 1551 102nd Ave N Suite A St Petersburg FL 33762 Printing/Mailing services 361749 Pools by John Clarkson Inc 600 Saint Johns Bluff Road N Jacksonville FL 32225 Construction Contractor 357297 Aramark Services Inc ARAMARK Dallas Lockbox Box 978839 Dallas TX 75397 Food service 350736 Marquis Latimer Halback Inc 34 Cordova Street Suite A St Augustine FL 32084 Construction Contractor 150620 5 588427 16545861 1542374 17134288 Residential Programs 624100 973742 973742 Tuition 624100 261951 261951 Camping Programs 624100 48228 21372 26856 1283921 714089 714089 48042 0 48042 48042 48042 17682525 1698218 13590490 0 4092035 1698218 5790253 1698218 4092035 37735 15380 22355 22355 S Corporation Investment Income 900099 44183 44183 44183 25037131 2955283 71039 4876521 89139 89139 579976 200421 299646 79909 39367 25923 8704 4740 4975762 3432654 953514 589594 100819 59347 19637 21835 796238 589548 117927 88763 390111 263016 79230 47865 40939 40939 78180 78180 16000 16000 74963 74963 151551 61413 42224 47914 1407970 281687 118433 1007850 520462 486006 34456 261245 221239 16734 23272 1081364 943408 137956 777495 607884 169611 Food costs 777351 777351 Repairs/Maintenance 687983 499010 97775 91198 Farm/Livestock expense 314514 314514 Vehicle expense 222009 174583 23286 24140 497462 427787 44219 25456 13880900 9454930 2373434 2052536 4312718 5077168 2631987 2894546 409016 912781 28457 11724 133644 209231 34085605 23827283 9400878 10258322 59332884 51760361 62206 972273 972273 13589539 12245966 90873602 84342372 1289491 1463919 82270 58523 5352484 4803092 6724245 6325534 X 19283588 23699223 64865769 54317615 84149357 78016838 90873602 84342372 X 11156231 -14345062 -2943688 X X 0 1 X 1 0 X 14267628 13106412 11412959 17712738 17134288 73634025 14267628 13106412 11412959 17712738 17134288 73634025 374201 73259824 859803 956547 899242 805818 762131 4283541 6827 69658 34541 111026 46277 123070 85802 53266 37735 346150 78374742 13295934 0.93470 0.92320 X Part II, Section B, Line 10: Other income includes miscellaneous income and gross income from fundraising events. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 0 16000 16000 16000 16000 13880280 18042443 13896280 18058443 844814 1000000 211204 250000 0 0 0 0 1000000 1000000 1000000 1000000 4000000 6000000 16791 18000 16000 16000 66791 250000 250000 250000 250000 1000000 1500000 Part II-A, Line 1: The Organization employed the services of Michael Cusick & Associates as consultant and lobbyist during the 2021 tax year for a fee of $16,000 to represent the interests of the Organization on legislative issues in Tallahassee. Most of the lobbying efforts related to issues pertaining to quality child care and child welfare issues in Florida. 1 49988 49630 59106 39512 0 49164862 62080 -10337757 10866 190679 39090729 40003354 182890 8913240 16278 49102 49164862 38481240 91997 954404 30059 445655 40003354 37873333 48726 1193051 22025 611845 38481240 35943956 107430 2499677 8878 668852 37873333 0.00000 0.59000 0.41000 1 0 4240474 4240474 23408092 19299049 4109043 4044200 3169990 874210 2392839 1358244 1034595 10258322 Funds Held in Trust by Others 5999101 Residual Interest in Trusts 4648096 Livestock 267513 Real Estate Held for Investment 1331256 12245966 Annuity obligation 3233284 Discount future interest-pooled fund 195097 Deferred compensation payable 1374711 4803092 Part IV, Line 1b: The Organization maintains a non-interest bearing checking account at each Program location. This account is for maintaining funds the Ranchers receive for working on campus, and for monthly DCF allowances. The funds are tracked for each youth using either Excel worksheets, or using a separate accounting software at each Program location. Part V, Line 4: The endowment funds are net assets subject to donor-imposed stipulations that they be maintained permanently by the Organization. Generally, the donors of these assets permit the Organization to use all or part of the income from any related investments for general or specific purposes. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 It is posted on the primary homepage of the school within the Organization's website at : https://www.youthranches.org/index.php/our-story/locations/do nald-ralph-cooke-school.html Schedule E, Part I, Line 6 The Organization receives government financial assistance in the form of Medicaid payments in connection with its program service activities. Additionally, the Organization receives Community-Based Care payments from the Florida Department of Children and Families in connection with its program service activities. Finally, during the 2021 tax year, the Organization received Step Up for Students funding in connection with its private school activity. The Organization has never had its right to any forms of government aid revoked or suspended. Form 990, Part IV, Line 13 The Organization's primary function is not the operation of a school and therefore the Organization is not classified as an organization described in 170(b)(1)(A)(ii). However, as a part of its overall exempt activities, the Organization operates a private school. Therefore, the Organization is completing Form 990, Schedule E to demonstrate its compliance with the requirements of Revenue Procedure 75-50, as modified by Revenue Procedure 2019-22. Villa Classic 37735 37735 14770 610 37735 37735 14770 610 15380 22355 1 0 0 Scholarship expenses 19 89139 0 Part I, Line 2: The Organization provides scholarship assistance to former ranchers for use in continuing education and related expenses. The breakdown of the scholarship awards during the 2021 tax year is as follows: a) Tuition/Books $7,904, b) Housing/Utilities: $31,978, c) Food and other living expenses: $43,625, d) Computers/Computer supplies: $5,632. The Organization pays scholarship awards for tuition and books directly to the applicable educational institution on behalf of the scholarship recipient. Similarly, the Organization pays scholarship awards for housing and utilities directly to the applicable vendor on behalf of the scholarship recipient. Additionally, any payments made directly to the scholarship recipient for food, living expenses, computers, and school equipment are approved initially by the Organization's scholarship committee (in the form of a budget approval) and specific invoices for such payments are approved by the Organization's individual campus supervisors. The Organization maintains records of each scholarship recipient's award, records to substantiate the distribution of scholarship funds, and the manner by which each award was distributed. No further monitoring of scholarship assistance is deemed necessary. X X X 0 0 0 0 0 0 0 0 0 William A Frye Jr President 137552 35608 0 0 0 0 6887 0 11103 0 155542 35608 0 0 Part I, Line 3 The Organization's Board of Directors as a whole served as the compensation committee. Callie Buchanan See Part V 39367 Employment 0 Sch L, Part IV, Line 2, column (b): Family member of Teena Buchanan, officer X 11095 Thrift value X 5 55700 Fair market value X 9 204563 Fair market value X 3 1156400 Fair market value X Equipment 28 93311 Fair market value X Rec/Trip Tix 10 21305 Fair market value 0 0 1 0 Part I, Column (b): The Organization reports the number of contributions received on Schedule M, Part I, Column (b). Form 990, Part VI, Section A, line 7a The Florida Sheriffs Association is a not-for-profit corporation which is responsible for ratifying the Organization's Board member appointments. Form 990, Part VI, Section A, line 7b As noted above, the Florida Sheriffs Association is responsible for ratifying the Organization's Board member appointments. Form 990, Part VI, Section B, line 11b The Organization's top management official and top financial official each review the Form 990 prior to its filing with the IRS. A copy of the final Form 990 is also provided to the voting members of the Organization's governing body prior to its filing with the IRS. Form 990, Part VI, Section B, line 12c The Organization's conflict of interest policy is distributed to each member of the Organization's governing body and its officers as well as all staff. Annually, board members, officers, and key staff are required to acknowledge that (1) they have no relationships or interests that present a conflict of interest, (2) they have one or more conflicts of interest that have been fully disclosed as required by the policy and have been properly administered in conformity with the policy, or (3) they have previously undisclosed conflicts of interest and disclosing the details of such conflicts. Any disclosure statements with previously undisclosed conflicts of interest are forwarded to appropriate Organization officials to take appropriate actions as required by the policy. Form 990, Part VI, Section B, line 15 The Board of Directors (all of whom are independent with respect to the Organization's President) determines the compensation for the Organization's President, including the President's deferred compensation arrangement, if any, taking into consideration historical data for salaries within the Organization as well as general market conditions and prevailing levels of compensation in the market. In addition, the Board has established a formal Classification and Pay Plan which addresses all staff positions within the Organization. These procedures are followed to ensure that compensation arrangements for the Organization's key leaders are reasonable and appropriate. Form 990, Part VI, Section C, line 18 The Organization makes its annual Form 990 available on the Organization's website. The Form 1023 and annual Form 990-T are available upon request. Form 990, Part VI, Section C, line 19 The Organization provides, upon request, copies of its Articles of Incorporation, bylaws, conflict of interest policy, and its financial statements. Additionally, the Organization makes its financial statements available on the Organization's website. Form 990, Part VII, Section A, Line 1a William Frye, Jr., Mark Davis, Teena Buchanan and Regina Hammond serve both Florida Sheriffs Youth Ranches, Inc. and a related 501(c)(3) organization, Sheriffs Ranches Enterprises, Inc. In 2021, Sheriffs Ranches Enterprises, Inc. reimbursed Florida Sheriffs Youth Ranches, Inc. for the estimated value of the services rendered to Sheriffs Ranches Enterprises, Inc. by William Frye, Jr. in the amount of $35,608, Mark Davis in the amount of $20,192, Teena Buchanan in the amount of $18,925, and Regina Hammond in the amount of $5,949. Form 990, Part XI, line 9: Change in value of split-interest agreements -2,943,688. Form 990, Part XII, Line 2c: The Organization's Board of Directors, or a committee thereof, assumes responsibility for the oversight of the audit of its financial statements and the selection of an independent accountant. This process has not changed from the prior year. Sheriffs Ranches Enterprises Inc PO Box 2000 Boys Ranch FL 32064 202796863 Support Florida Sheriffs Youth Ranches, Inc. FL 501(c)(3) Line 12a, I Florida Sheriffs Youth Ranches Inc 1 Florida Sheriffs Association Inc PO Box 12519 Tallahassee FL 32317 590708112 Foster the effectiveness of the Office of Sheriff FL 501(c)(3) Line 10 N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 1 Sheriffs Ranches Enterprises Inc C 588427 Cash and thrift value Sheriffs Ranches Enterprises Inc Q 509077 Cash value Sheriffs Ranches Enterprises Inc PO Box 2000 Boys Ranch FL 32064 202796863 0 0 0 4162163 4162163 358108 89527 0 0 0