2015-04-30T12:41:51-05:00 2014-09-30 204193611 Batts Morrison Wales & Lee PA 801 North Orange Avenue Suite 800 Orlando FL 32801 990 2013-10-01 237303117 Florida Sheriffs Youth Ranches Inc FLOR 3868425501 PO Box 2000 Boys Ranch FL 32064 Wayne Walden Vice President of Finance 3868425501 2015-04-20 1 Michele M Wales CPA P00428093 4077706000 2015-04-20 2013 2016-02-25 16:41:14Z Wayne Walden PO Box 2000 Boys Ranch FL 32064 31535595 0 X www.youthranches.org X 1973 FL To prevent delinquency and develop strong, lawful, resilient, and productive citizens who will make a positive contribution to our communities for years to come. 15 15 348 689 26429 25429 10599063 8558011 3329519 3736092 2802591 2908120 544827 242373 17276000 15444596 332221 300225 0 0 9901692 9511649 0 0 1723615 5684485 5748833 15918398 15560707 1357602 -116111 61724900 63232539 9031987 9977324 52692913 53255215 X To prevent delinquency and develop strong, lawful, resilient, and productive citizens who will make a positive contribution to our communities for years to come. 0 0 10121579 300225 3498004 Residential ProgramsThe Organization operated 4 residential group care facilities serving 277 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 provided cottages for privately placed boys and an independent living cottage for boys aging out of the foster care system until June, when it began the process of transitioning into a summer camp program. 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". 1508458 238088 Camping ProgramsCamping Services operates two residential camp programs: the Youth Camp in Barberville and the Caruth Camp in Inglis. 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, a 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 and offers arts and crafts, team sports, a challenge course, group building, archery, environmental education, and water games and includes participation from the local Sheriff's Office. Last summer 507 youth attended Caruth Camp, 545 attended Youth Camp, and 1,338 participated in mobile camp. 203998 Community Based CounselingThe Organization provides two Intake Coordinators and an Intake specialist who answer inquiry calls and requests for service from the Organization's residential programs. When parents call they are often frustrated and seeking help dealing with their child's behavior issues. The Intake Coordinators 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 Organization's 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, 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 Unit Director can provide aftercare at the family's request. Last year the Organization provided these services to 649 families. 11834035 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 29 0 1 348 1 1 1 0 0 0 0 0 1 3 0 0 1 0 X 15 15 0 0 1 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 X X Wayne Walden 3868425501 2486 Cecil Webb Place Live Oak FL 32064 X Sheriff Ben Stewart Chairman 2.00 0.00 X X 0 0 0 Mr Dan Hager Vice Chairman 2.00 0.00 X X 0 0 0 Dr Patrick Coggins Secretary 2.00 0.00 X X 0 0 0 Mr Richard Smith Treasurer 2.00 0.00 X X 0 0 0 Sheriff William O Farmer Jr Immediate Past Chairman 2.00 0.00 X X 0 0 0 Sheriff Rick Beseler Director 2.00 0.00 X 0 0 0 Sheriff Paul C May Director 2.00 0.00 X 0 0 0 Mr Philip F Renaud Director 2.00 0.00 X 0 0 0 Mr Erik Fahnoe Director 2.00 0.00 X 0 0 0 Mr Robert Owens Director 2.00 0.00 X 0 0 0 Mr Scott R Stephens Director 2.00 0.00 X 0 0 0 Sheriff Bill Prummell Director 2.00 0.00 X 0 0 0 Sheriff David Morgan Director 2.00 0.00 X 0 0 0 Rose Mary Treadway-Oelrich Director 2.00 0.00 X 0 0 0 Sheriff Bob Hansell Director 2.00 0.00 X 0 0 0 Sheriff Ken Mascara Director (thru 02/2014) 2.00 0.00 X 0 0 0 Sheriff Brad Steube Director (thru 02/2014) 2.00 0.00 X 0 0 0 Sheriff Susan Benton Director (thru 02/2014) 2.00 0.00 X 0 0 0 Mr Tim Templeton Director (thru 02/2014) 2.00 2.00 X 0 0 0 Roger O Bouchard President 45.00 5.00 X 129149 36000 369884 Wayne Walden VP Finance 45.00 5.00 X 77344 0 12899 206493 36000 382783 1 0 1 0 Aramark Services Inc PO Box 406019 College Park GA 30349 Food service 243243 ServiceMaster 24 Hour 7840 Professional Place Tampa FL 33637 Cleaning & restoration services 239875 Direct Mail Systems Inc 12450 Automobile Boulevard Clearwater FL 33762 Printing/Mailing services 226433 Trend Offset Printing Services Inc 1801 West Olympic Boulevard Pasadena CA 91199 Printing services 110855 4 441711 8116300 307260 8558011 Residential Programs 624100 3498004 3498004 Camping Programs 624100 238088 238088 3736092 767824 767824 47488 0 47488 47488 47488 17331801 899494 14962182 1128817 2369619 -229323 2140296 2140296 Other Revenue 900099 194885 26429 168456 194885 15444596 3736092 26429 3124064 300225 300225 573881 239851 334030 6973729 5442978 875457 655294 145332 104660 20146 20526 1275051 1026268 149698 99085 543656 421145 72881 49630 42916 42916 54975 54975 10000 10000 61818 61818 157256 75253 25702 56301 91506 25620 390 65496 1114190 375573 93280 645337 116874 23219 28871 64784 676002 640174 35828 487816 403302 35700 48814 19177 4138 6661 8378 655632 601992 43670 9970 454537 379471 75066 Food costs 798049 798049 Repairs/Maintenance 532776 521441 11335 Miscellaneous 250135 225502 24633 Farm/Livestock expense 121592 121592 103582 103582 15560707 11834035 2003057 1723615 1200017 2644350 20996 372385 6869660 447952 645361 134369 537061 183050 229550 926 17803 28932787 21491505 8833622 7441282 35479551 35886604 735363 736830 972273 972273 6847121 13749040 61724900 63232539 3196892 2457768 5835095 7519556 9031987 9977324 X 8929581 8971659 13671344 21450619 30091988 22832937 52692913 53255215 61724900 63232539 X -116111 150630 527783 X X 0 1 X 1 1 1 X 8291777 12730246 10453177 10599063 8558011 50632274 8291777 12730246 10453177 10599063 8558011 50632274 231704 50400570 946250 775136 841697 699509 815312 4077904 30157 42121 39851 33609 26429 172167 21443 18382 18070 65212 168456 291563 55173908 17714890 0.91350 0.91550 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 10000 10000 0 Part II-B, Line 1: The Organization employed the services of Michael Cusick & Associates as consultant and lobbyist during the 2013 tax year for an annual fee of $10,000 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 53957 103582 105748 51791 0 31214923 49159 2398988 23436 1506208 32133426 27577249 123752 2422793 31806 30091988 24252250 151826 3287872 114699 27577249 24962888 62704 -632618 140724 24252250 23645807 70018 1309277 62214 24962888 0.71060 0.28940 1 0 504603 2286716 2791319 21541007 17435153 4105854 4600461 4056352 544109 7441282 Funds held in trust by others 7106125 Security Deposit 601411 Residual interest in trusts 6041504 13749040 Annuity obligation 5628017 Discount future interest-pooled fund 165711 Deferred compensation payable 1725828 7519556 X 15477440 150630 -117786 32844 15444596 0 15444596 15560707 0 15560707 0 15560707 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 A does not agree to Schedule D, Part V, Line 1g, Column B 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 -117,786. 1 Scholarship expenses 25 300225 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 2013 tax year is as follows: a) Tuition/Books $116,881, b) Housing/Utilities: $114,037, c) Food and other living expenses: $67,608, d) Computers/Computer supplies $1,699. 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 O Bouchard President 129149 36000 0 0 0 0 360146 0 9738 0 499033 36000 0 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, the Organization entered into a nonqualified deferred compensation agreement with its president. The agreement provides for a certain percentage of the president's salary to be paid to the president or his surviving spouse for the remainder of their lives beginning with the later of the termination of his employment or the attainment of age 62. Under the arrangement, the 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 $353,236 for the 2013 calendar year and is reported on Schedule J, Part II, Line 1, Column C in accordance with Schedule J instructions. No cash payments were made to the former president related to the deferred compensation arrangement during the fiscal year ended September 30, 2014. 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 13275 Thrift value X 5 35125 Fair market value X 15 77055 Fair market value X 1 150000 Fair market value X Equipment 5 23500 Fair market value X Rec/Trip Tix 83 8305 Fair market value 4 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 A, line 4 The following is a synopsis of the changes made to the Organization's governing documents since the inception of the Organization which would be considered to be significant changes pursuant to the instructions of the Form 990. The original 1023 of the Organization was filed in 1973 in the name of the Florida Sheriffs Youth Fund, Inc., whose purposes and activities were to generate, receive, and disburse funds for The Florida Sheriffs Boys Ranch (organized and recognized as exempt in 1960), The Florida Sheriffs Girls Villa (organized and recognized as exempt in 1970), the adoption and foster home program, and any other program that may be developed for dependent, neglected, and homeless children. A copy of the original Articles of Incorporation was filed along with the Form 1023. The Articles were amended in October 1977 as a result of the merger of The Florida Sheriffs Boys Ranch Fund (a charitable trust) and The Florida Sheriffs Girls Villa into The Florida Sheriffs Youth Fund, Inc. The 1977 amendments included an amendment to the purposes of the Youth Fund, which included additional purposes to establish, acquire, maintain, and operate not-for-profit charitable, residential group care facilities and related programs in the State of Florida under the sponsorship of the Florida Sheriffs Association. The 1977 amendments also included amendments concerning the number of Board members and related Board member terms. In 1986 the Articles were amended to change the name of the Corporation to Florida Sheriffs Youth Ranches, Inc. Additionally, the Articles were amended in 2003 to amend to the description of the FSYR's purpose to include a specific reference to the Organization's locations/purposes (the Florida Sheriffs Boys Ranch, the Florida Sheriffs Youth Villa, the Florida Sheriffs Youth Camp, the Florida Sheriffs Youth Ranch-Safety Harbor, the Florida Sheriffs Youth Ranch - Bradenton/Sarasota, and the Florida Sheriffs Caruth Camp). The 2003 amendments also included changing the number of board members to a range of not fewer than 15 to no more than 17, no more than half of which shall be Sheriffs of the State of Florida. 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 Roger Bouchard serves both Florida Sheriffs Youth Ranches, Inc. and a related 501(c)(3) organization, Sheriffs Ranches Enterprises, Inc. In the 2013 tax year, 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 $36,000. Form 990, Part XI, line 9: Transfer of self-funded health insurance plan 645,569. Change in value of split-interest agreements -117,786. 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. Form 990, Part XI, Line 9 During the year ended September 30, 2014, the Florida Sheriffs Multiple Employer Trust ("the Trust") transferred a self-funded health insurance plan ("the plan") for the benefit of the Organization's eligible employees and their eligible dependents which was previously administered by the Trust to the Organization. The Organization has contracted with a third party administrator to process claims. The Organization has stop-loss insurance coverage for claims incurred which exceed $110,000 per individual per year, with an unlimited annual maximum. The Organization's consolidated statement of financial position as of September 30, 2014 includes $1,325,783 of cash related to the plan. In addition, management estimated the liability associated with claims incurred but not reported to the plan as of September 30, 2014 to be $663,000. Such amount is included in "accounts payable and accrued expenses" in the consolidated statement of financial position. The Organization recognized $645,569 in the consolidated statement of activities as "transfer of self-funded health insurance plan" related to the plan transfer. 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 0 1 1 0 1 0 0 Sheriffs Ranches Enterprises Inc C 441711 Cash and thrift value