2016-04-05T10:47:58-05:00 2015-09-30 204193611 Batts Morrison Wales and Lee PA 801 North Orange Avenue Suite 800 Orlando FL 32801 990 2014-10-01 237303117 Florida Sheriffs Youth Ranches Inc FLOR 3868425501 PO Box 2000 Boys Ranch FL 32064 Teena Buchanan Vice President of Finance 3868425501 2016-03-21 1 Julia W James P01772503 4077706000 2016-03-21 2014 2016-08-17 19:52:53Z Teena Buchanan PO Box 2000 Boys Ranch FL 32064 25430887 0 X www.youthranches.org X 1973 FL To prevent delinquency and develop lawful, resilient, and productive citizens. 14 14 330 1206 42775 0 8558011 10067254 3736092 3570428 2908120 1779586 242373 168541 15444596 15585809 300225 184737 0 0 9511649 8428506 0 0 1830628 5748833 6027012 15560707 14640255 -116111 945554 63232539 60834409 9977324 9625037 53255215 51209372 X To prevent delinquency and develop lawful, resilient, and productive citizens. 0 0 9104369 184737 3276918 Residential ProgramsThe Organization operated 3 residential group care facilities serving 269 youth from across the state of Florida. The Boys Ranch in Live Oak 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 provides an independent living cottage for girls aging out of the foster care system, a cottage for sibling groups removed from their homes, and traditional residential cottages for privately placed girls to work on behavioral and academic problems. Safety Harbor campus operates 3 cottages for sibling groups removed from their homes and provides a safe nurturing environment for these youth until they can be reunified with family members or find placement with a foster home or adoptive family. The Bradenton program did not operate during the fiscal year as the campus transitioned to serve a new population. 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 our philosophy of "work, study, play, and pray." 1575642 275967 Camping ProgramsCamping Services operates two residential camp programs and a mobile camp program. These programs provided residential camping experiences to 1,028 youth and provided mobile camp services to 1,732 youth. The residential camp programs are: the Youth Camp in Barberville, FL and the Caruth Camp in Inglis, 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 the 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 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. 204563 Community Based CounselingThe agency provides two Intake Coordinators and an Intake specialist who answer inquiry calls and requests for service from our residential programs. The agency provided these services to 643 families. When parents call they are often frustrated and seeking help dealing with their child's behavior issues. Our Intake Coordinators 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 Intake Coordinators 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 Intake Specialist can provide aftercare at the family's request. 10884574 1 1 0 1 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 31 0 1 330 1 1 1 0 0 0 0 0 1 2 0 0 0 X 14 14 0 0 0 0 0 0 0 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 CO OH WA X X Teena Buchanan 3868425501 2486 Cecil Webb Place Live Oak FL 32064 X Sheriff Ben Stewart Chairman 2.00 X X 0 0 0 Mr Dan Hager Vice Chairman (thru 02/2015) 2.00 X X 0 0 0 Mr Scott R Stephens Vice Chairman 2.00 X X 0 0 0 Dr Patrick Coggins Secretary (thru 02/2015) 2.00 X X 0 0 0 Rose Mary Treadway-Oelrich Secretary 2.00 X X 0 0 0 Mr Richard Smith Treasurer (thru 02/2015) 2.00 X X 0 0 0 Sheriff William O Farmer Jr Treasurer 2.00 X X 0 0 0 Sheriff Paul C May Director 2.00 X 0 0 0 Mr Philip F Renaud Director 2.00 X 0 0 0 Mr Erik Fahnoe Director 2.00 X 0 0 0 Sheriff Bill Prummell Director 2.00 X 0 0 0 Sheriff David Morgan Director 2.00 X 0 0 0 Sheriff Bob Hansell Director 2.00 X 0 0 0 Dr Primrose Cameron Director 2.00 X 0 0 0 Sheriff Bill Leeper Director 2.00 X 0 0 0 Dr Jim Sewell Director 2.00 X 0 0 0 Mr G J Orgeron Director 2.00 X 0 0 0 Mr Robert Owens Director (thru 02/2015) 2.00 X 0 0 0 Sheriff Rick Beseler Director (thru 02/2015) 2.00 X 0 0 0 William A Frye Jr President 45.00 5.00 X 71703 32976 11452 Teena Buchanan VP Finance (begin 07/2015) 40.00 5.00 X 0 0 0 Wayne Walden VP Finance (thru 06/2015) 45.00 5.00 X 82659 0 12951 Roger Bouchard Former President (thru 09/2014) 0.00 X 137677 26308 263663 292039 59284 288066 1 1 1 0 Aramark Services Inc PO Box 406019 College Park GA 30349 Food service 339579 Direct Mail Systems Inc 12450 Automobile Boulevard Clearwater FL 33762 Printing/Mailing services 315530 ServiceMaster 24 Hour 7840 Professional Place Tampa FL 33637 Cleaning & restoration services 239875 Trend Offset Printing Services Inc 1801 West Olympic Boulevard Pasadena CA 91199 Printing services 106207 4 792410 9274844 91053 10067254 Residential Programs 624100 3276918 3276918 Camping Programs 624100 293510 275967 17543 3570428 815686 815686 39059 0 39059 39059 39059 10349106 459872 9564574 280504 784532 179368 963900 963900 Other Revenue 900099 129482 25232 104250 129482 15585809 3552885 42775 1922895 184737 184737 235998 62332 173666 119394 119394 6299044 4882955 813413 602676 130317 94070 19560 16687 1166024 925841 133322 106861 477729 358535 76468 42726 64081 64081 42000 42000 63031 63031 137274 81489 29285 26500 189338 22218 167120 1262408 388975 118713 754720 85408 11229 24702 49477 666027 626382 39645 458829 380473 33640 44716 18938 4909 5666 8363 725848 658937 58629 8282 434424 367027 67397 Food costs 847142 847142 Repairs/Maintenance 524045 497170 26875 Miscellaneous 255291 239362 13429 2500 Rancher work program 85553 85553 167375 165238 2137 14640255 10884574 1925053 1830628 2644350 2968809 372385 473918 645361 590335 537061 110309 229550 2371 17803 110978 29020091 21868927 7441282 7151164 35886604 35075118 736830 737686 972273 972273 13749040 12641448 63232539 60834409 2457768 2283305 37016 7519556 7304716 9977324 9625037 X 8971659 9183520 21450619 19375080 22832937 22650772 53255215 51209372 63232539 60834409 X 945554 -1589383 -1402014 X X 0 1 X 1 1 1 X 12730246 10453177 10599063 8558011 10067254 52407751 12730246 10453177 10599063 8558011 10067254 52407751 400113 52007638 775136 841697 699509 815312 879977 4011631 42121 39851 33609 26429 548 142558 18382 18070 65212 168456 163384 433504 56995444 18304216 0.91250 0.91350 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 0 16000 16000 16000 16000 14624255 18214531 14640255 18230531 882013 1000000 220503 250000 0 0 0 0 1000000 1000000 1000000 1000000 4000000 6000000 0 8100 10000 16000 34100 250000 250000 250000 250000 1000000 1500000 0 0 0 Part II-A, Line 1: The Organization employed the services of Michael Cusick & Associates as consultant and lobbyist during the 2014 tax year for an annual 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 Behavioral Health Overlay Services (BHOS) and Medicaid legislation. 1 51791 85069 85035 51825 0 32133426 29592 -251766 5777 47612 31857863 31214923 49159 2398988 23436 1506208 32133426 27577249 123752 2422793 31806 30091988 24252250 151826 3287872 114699 27577249 24962888 62704 -632618 140724 24252250 0.71000 0.29000 1 0 224099 2311964 2536063 21819605 17848057 3971548 4646740 4020870 625870 17683 17683 7151164 Funds held in trust by others 6566371 Residual interest in trusts 5864177 Livestock 210900 12641448 Annuity obligation 5447797 Discount future interest-pooled fund 171890 Deferred compensation payable 1685029 7304716 X 12594412 -1589383 -1402014 -2991397 15585809 0 15585809 14640255 0 14640255 0 14640255 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. The amount reported on Schedule D, Part V, Line 1a, Column (b) does not agree to Schedule D, Part V, Line 1g, Column (c) due to a reclassification made by management of the Organization of certain amounts previously not recorded as permanently restricted endowments that should have been treated as permanently restricted endowments. Accordingly, $1,122,935 was reclassified to permanently restricted endowments as of October 1, 2013 with no effect on total net assets. Part X, Line 2: FSYR is exempt from federal income tax as an organization described in Section 501(c)(3) of the Internal Revenue Code and from state income tax pursuant to Florida law. FSYR is further classified as a public charity and not a private foundation for federal tax purposes. FSYR engages in a certain unrelated business income activity. Income taxes (if any) are recognized as expenses when the related income is generated. FSYR has not taken any material uncertain tax positions for which the associated tax benefits may not be recognized under accounting principles generally accepted in the United States of America. Federal and state tax authorities may generally examine the organization's income tax positions or (if applicable) returns for periods of approximately three to six years. Part XI, Line 2d - Other Adjustments: Change in value of split-interest agreements -1,532,418. Change in self-funded health insurance plan liability 130,404. 1 Scholarship expenses 18 184737 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 2014 tax year is as follows: a) Tuition/Books $88,378, b) Housing/Utilities: $55,616, c) Food and other living expenses: $39,846, d) Computers/Computer supplies: $897. 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, 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 1 0 0 0 0 0 0 0 Roger Bouchard Former President (thru 09/2014) 114431 26308 0 0 23246 0 256157 0 7506 0 401340 26308 19846 0 Part I, Line 3 The Organization's Board of Directors as a whole served as the compensation committee. Schedule J, Part I, Line 4b On May 20, 2010, Florida Sheriffs Youth Ranches, Inc. ("FSYR") entered into a nonqualified deferred compensation agreement with its former president. The agreement provides for a certain percentage of the former president's salary to be paid to the former president or his surviving spouse for the remainder of their lives beginning with the later of the termination of his employment with FSYR or the attainment of age 62. Under the arrangement, the former president became eligible to receive payments under the plan upon his retirement on September 30, 2014. However, in order to continue to receive payments under the arrangement, the former president must comply with a 24 month non-compete provision in the agreement. The actuarial accrual for the deferred compensation related to this agreement amounts to $250,144 for the 2014 calendar year and is reported on Schedule J, Part II, Line 1, Column C in accordance with Schedule J instructions. Cash payments of $19,846 were made to the former president related to the deferred compensation arrangement during the 2014 calendar year and are reported on Schedule J, Part II, Line 1, Column B (iii) and Column F in accordance with Schedule J instructions. The Organization's Board has approved this deferred compensation arrangement and considered this arrangement in its overall determination of the reasonableness of the former president's compensation. X 27602 Thrift value X 4 8237 Fair market value X 11 17757 Fair market value X 11 16716 Fair market value X Rec/Trip Tix 19 11191 Fair market value X Equipment 3 9550 Fair market value 2 0 1 0 Part I, Column (b): The Organization reports the number of contributions on Schedule M, Part I, Column (b). Form 990, Part VI, Section B, line 11 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, 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., serves both Florida Sheriffs Youth Ranches, Inc. and a related 501(c)(3) organization, Sheriffs Ranches Enterprises, Inc. In 2014, Sheriffs Ranches Enterprises, Inc. reimbursed Florida Sheriffs Youth Ranches, Inc. for the estimated value of the services rendered to Sheriffs Ranches Enterprises, Inc. in the amount of $32,976. Form 990, Part VII, Section A, Line 1a Roger Bouchard served both Florida Sheriffs Youth Ranches, Inc. and a related 501(c)(3) organization, Sheriffs Ranches Enterprises, Inc. through September 30, 2014. In 2014, Sheriffs Ranches Enterprises, Inc. reimbursed Florida Sheriffs Youth Ranches, Inc. for the estimated value of the services rendered to Sheriffs Ranches Enterprises, Inc. in the amount of $26,308. Form 990, Part XI, line 9: Change in self-funded health insurance plan liability 130,404. Change in value of split-interest agreements -1,532,418. 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 11a, 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 9 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 497769 Cash and thrift value Sheriffs Ranches Enterprises Inc Q 287704 Cash value Sheriffs Ranches Enterprises Inc PO Box 2000 Boys Ranch FL 32064 202796863 0 0 0 3290276 3290276 314514 78629 0 0 0