2022-03-02T16:46:35-06:00 2021-09-30 204193611 Batts Morrison Wales and Lee PA 801 North Orange Avenue Suite 800 Orlando FL 32801 990 2020-10-01 237303117 Florida Sheriffs Youth Ranches Inc FLOR 3868425501 PO Box 2000 Boys Ranch FL 32064 Teena Buchanan VP Finance 3868425501 2022-02-21 1 Teena Buchanan 999009999 Kaylyn A Varnum P01691975 4077706000 2022-02-21 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z Teena Buchanan PO Box 2000 Boys Ranch FL 32064 39304666 0 X www.youthranches.org X 1973 FL To prevent delinquency and develop lawful, resilient, and productive citizens. 15 15 296 729 91849 79974 11412959 17712738 2072168 1314744 2099739 5855735 139951 265106 15724817 25148323 85118 71249 0 0 8577713 7436467 58283 0 1923511 6511076 6250012 15232190 13757728 492627 11390595 76134002 90873602 9005696 6724245 67128306 84149357 X To prevent delinquency and develop lawful, resilient, and productive citizens. 0 0 7717440 71249 1615420 Residential ProgramsThe agency operated three residential group care facilities serving 106 youth from across the state of Florida. The Boys Ranch in Live Oak has four cottages for boys, one cottage for girls, and one sibling cottage and operates a working farm and an on campus learning center providing youth with opportunities to learn vocational skills and improve their academic performance. The Youth Villa in Bartow provided a cottage for sibling groups removed from their homes, two cottages for young adults in independent living, and traditional residential cottages for girls who are either privately placed or in foster care to work on behavioral and academic problems. 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 2,907 youth. All of our 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 our philosophy of "work, study, play, and pray." 1765622 28600 Camping ProgramsCamping Services operates three residential camp programs including our recently opened Camp Sorensen and a mobile day camp program. These programs provided residential summer camp experiences to 471 youth, mobile day camp services to 568 youth, and other school year and leadership services to 334 youth and adults (attendance was reduced due to COVID-19). 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 six 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. 204245 Community Based CounselingThe agency provides three Family Case Managers who answer inquiry calls and requests for service from our residential programs. The agency provided these services to 191 families. When parents call they are often frustrated and seeking help dealing with their child's behavior issues. Our Family Case Managers listen to the parents, provide counseling, and offer the appropriate assistance. When a youth's problems are too severe for our voluntary program, the parents are offered referrals to other programs and community resources. When the youth is a good candidate for our 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, our 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. 9687307 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 25 0 1 296 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 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 Mr Dan Hager Vice Chairman 2.00 X X 0 0 0 Ms Vicky Talmadge Treasurer 2.00 X X 0 0 0 Dr Patrick Coggins Secretary 2.00 X X 0 0 0 Sherriff Bill Prummell Immediate Past Chairman (ended 02/2121) 2.00 X X 0 0 0 Sheriff Rick Staly Chairman 2.00 X X 0 0 0 Sheriff Bobby McCallum Immediate Past Chairman 2.00 X X 0 0 0 Sheriff Bill Leeper Director (ended 02/2021) 2.00 X 0 0 0 Sheriff David Harper Director (began 02/2021) 2.00 X 0 0 0 Sheriff Mac McNeill Director (began 02/2021) 2.00 X 0 0 0 Mrs Julie Peluso Director (began 02/2021) 2.00 X 0 0 0 Mr Jim Previtera Director (began 02/2021) 2.00 X 0 0 0 Sheriff Billy Woods Director (began 02/2021) 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 Mr Tucker Lemley Director 2.00 X 0 0 0 Mr GJ Orgeron Director (ended 02/2021) 2.00 X 0 0 0 Sheriff Rick Wells Director 2.00 X 0 0 0 Scott Stephens Director (began 02/2021) 2.00 X 0 0 0 William A Frye Jr President 45.00 5.00 X 139959 35608 23491 Teena Buchanan VP Finance 40.00 10.00 X 94182 0 25378 Mark D Davis VP Operations 40.00 10.00 X 82668 20667 23473 Maria Knapp Executive Vice President 50.00 X 102978 0 23339 Charles Deitch VP Residential Programs (ended 07/2121) 50.00 X 87739 0 26229 Regina Hammond Assistant Board Secretary 40.00 3.00 X 50529 0 22769 558055 56275 144679 2 0 1 0 Furnival Construction LLC 7235 Camilo Rd Cocoa FL 32927 Construction Contractor 396214 Aramark Services Inc ARAMARK Dallas Lockbox Box 978839 Dallas TX 75397 Food service 388492 Direct Mail Systems Inc 1551 102nd Ave N Suite A St Petersburg FL 33762 Printing/Mailing services 357704 Intact Construction Management Group LLC PO Box 365 Hilliard FL 32046 Construction Contractor 176537 Trend Offset Printing Services Inc PO Box 748992 Los Angeles CA 90074 Printing/Mailing services 121346 5 3374 800318 3275700 13633346 849278 17712738 Residential Programs 624100 1281748 1281748 Camping Programs 624100 32996 28600 4396 1314744 665905 665905 139913 0 139913 139913 139913 18996975 333672 14140817 0 4856158 333672 5189830 333672 4856158 36834 3374 15526 21308 21308 Partnership income 900099 87453 87453 Other Revenue 900099 16432 16432 103885 25148323 1644020 91849 5699716 71249 71249 669718 211020 384986 73712 5223771 3820673 827115 575983 118705 73949 19772 24984 1023155 797880 118791 106484 401118 281951 73759 45408 27816 27806 10 71541 71541 16000 16000 72212 72212 213148 57770 49717 105661 1167454 265836 47008 854610 28288 28288 539089 514889 24200 156809 133644 8675 14490 1031493 898191 133302 629174 499560 129614 Food costs 795203 795203 Repairs/Maintenance 741772 568937 79674 93161 Vehicle expense 177362 142324 19428 15610 Miscellaneous 132894 103748 25597 3549 449757 422195 17713 9849 13757728 9687307 2146910 1923511 2603385 4312718 2185992 2631987 377276 409016 44218 28457 109869 133644 34911684 25510806 9164546 9400878 48748617 59332884 62219 62206 972273 972273 11865607 13589539 76134002 90873602 1589069 1289491 130000 82270 1708200 0 5578427 5352484 9005696 6724245 X 14339187 19283588 52789119 64865769 67128306 84149357 76134002 90873602 X 11390595 4559962 1070494 X X 0 1 X 1 1 1 X 9416480 14267628 13106412 11412959 17712738 65916217 9416480 14267628 13106412 11412959 17712738 65916217 696892 65219325 784007 859803 956547 899242 805818 4305417 16213 6827 69658 92698 19138 46277 123070 85802 53266 327553 70641885 16565140 0.92320 0.90790 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 13757254 17994072 13773254 18010072 838663 1000000 209666 250000 0 0 0 0 1000000 1000000 1000000 1000000 4000000 6000000 16000 16791 18000 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 2020 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 53805 50357 55174 49988 0 40003354 182890 8913240 16278 49102 49164862 38481240 91997 954404 30059 445655 40003354 37873333 48726 1193051 22025 611845 38481240 35943956 107430 2499677 8878 668852 37873333 33260763 111074 3567824 6512 989193 35943956 0.00000 0.52000 0.48000 1 0 2997547 2997547 25850064 21083263 4766801 4071102 3230365 840737 1992971 1197178 795793 9400878 Funds Held in Trust by Others 8216164 Residual Interest in Trusts 4759332 Livestock 225912 Real Estate Held for Investment 388131 13589539 Annuity obligation 3733177 Discount future interest-pooled fund 202619 Deferred compensation payable 1416688 5352484 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 2020 tax year, the Organization received a Paycheck Protection Program loan that was fully forgiven. 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 40208 3374 36834 14735 791 40208 3374 36834 14735 791 15526 21308 1 Scholarship expenses 23 71249 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 2020 tax year is as follows: a) Tuition/Books $7,959, b) Housing/Utilities: $19,828, c) Food and other living expenses: $42,400, d) Computers/Computer supplies: $1,062. 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 139959 35608 0 0 0 0 7122 0 16369 0 163450 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 38844 Employment 0 Sch L, Part IV, Line 2, column (b): Family member of Teena Buchanan, officer X 19401 Thrift value X 1 Fair market value X 11 641305 Fair market value X Equipment 75 152512 Fair market value X Rec/Trip Tix 41 36060 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. and Mark Davis serve both Florida Sheriffs Youth Ranches, Inc. and a related 501(c)(3) organization, Sheriffs Ranches Enterprises, Inc. In 2019, 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 $29,877 and for the services rendered by Mark Davis in the amount of $19,394. Form 990, Part XI, line 9: Change in self-funded health insurance plan liability 19,987. Change in value of split-interest agreements 1,050,507. 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 0 Sheriffs Ranches Enterprises Inc C 800318 Cash and thrift value Sheriffs Ranches Enterprises Inc Q 382114 Cash value Sheriffs Ranches Enterprises Inc PO Box 2000 Boys Ranch FL 32064 202796863 0 0 0 4236818 4236818 361841 90460 0 0 0