2023-03-13T11:26:42-05:00 2022-09-30 910189318 MOSS ADAMS LLP 6565 AMERICAS PARKWAY NE STE 600 ALBUQUERQUE NM 87110 990 2021-10-01 750808768 CAL FARLEY'S BOYS RANCH CALF 8063722341 PO BOX 1890 AMARILLO TX 79105 MEGAN JOHNSON CFO 8063722341 2023-03-10 1 MEGAN JOHNSON 999009999 PAMELA ALEXANDERSON P01218925 5058787200 2023-03-10 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z CAL FARLEY'S RICHARD NEDELKOFF PO BOX 1890 AMARILLO TX 79105 67829639 0 X WWW.CALFARLEY.ORG X 1939 TX CAL FARLEY'S, A 501(C)(3) ORGANIZATION WITH A HISTORY SPANNING MORE THAN 80 YEARS, IS ONE OF THE LARGEST PRIVATELY FUNDED CHILD AND FAMILY SERVICE ORGANIZATIONS IN THE UNITED STATES. WE PROVIDE RESIDENTIAL AND COMMUNITY-BASED SERVICES AT NO COST TO THE FAMILIES WE SERVE, THANKS TO THE CONTINUED GENEROSITY OF OUR SUPPORTERS. 19 19 390 19 -82567 0 42375067 44613236 95011 74044 4098856 1668687 2534948 4909691 49103882 51265658 5015378 8658376 0 0 17486457 17169039 7327336 5491721 9164277 16508211 16460729 46337382 47779865 2766500 3485793 147601076 145335305 3106241 5179303 144494835 140156002 X CAL FARLEY'S MISSION IS TO PROVIDE PROFESSIONAL PROGRAMS AND SERVICES IN A CHRIST-CENTERED ATMOSPHERE TO STRENGTHEN FAMILIES AND SUPPORT THE OVERALL DEVELOPMENT OF CHILDREN. 0 0 32225517 8266269 73479 BOYS RANCH: CAL FARLEY'S, A 501(C)(3) ORGANIZATION WITH A HISTORY SPANNING MORE THAN 80 YEARS, IS ONE OF THE LARGEST PRIVATELY FUNDED CHILD AND FAMILY SERVICE ORGANIZATIONS IN THE UNITED STATES. WE PROVIDE RESIDENTIAL AND COMMUNITY-BASED SERVICES AT NO COST TO THE FAMILIES WE SERVE, THANKS TO THE CONTINUED GENEROSITY OF OUR SUPPORTERS. CAL FARLEY'S CAMPUS AT BOYS RANCH, TEXAS, PROVIDES A SAFE, THERAPEUTIC RESIDENTIAL ENVIRONMENT FOR NEARLY 200 CHILDREN EACH YEAR (170 CHILDREN IN FY 2022). HERE, CHILDREN AGES 5 TO 18 FROM ACROSS THE UNITED STATES (28 STATES IN FY 2022) RECEIVE PERSONAL, PROFESSIONAL CARE AIMED AT MEETING THE SIX AREAS OF NEED WE BELIEVE EVERYONE MUST SATISFY TO ACHIEVE THEIR GOD-GIVEN POTENTIAL: SAFETY, BELONGING, ACHIEVEMENT, POWER, PURPOSE, AND ADVENTURE. MOST WILL STAY ABOUT TWO YEARS, THOUGH SOME REQUIRE A LONGER TIME WITH US. AFTER HIGH SCHOOL GRADUATION OR COMPLETING THEIR PLANS OF SERVICE, CAL FARLEY'S OFFERS FORMER RESIDENTS ACCESS TO AN EXTENSIVE NETWORK OF ALUMNI SUPPORT SERVICES THAT INCLUDES TRANSITIONAL LIVING AND ACADEMIC SCHOLARSHIP PROGRAMS (12 SCHOLARSHIPS WERE AWARDED TO BR GRADUATES OF FY 2022). 1972262 392107 ALUMNI AND PROGRAM SUPPORT SERVICES: ALUMNI SUPPORT SERVICES IS AN EXAMPLE OF CAL FARLEY'S LIFETIME COMMITMENT TO THE CHILDREN WE SERVE IN RESIDENCE. THESE SERVICES PROVIDE A SOURCE OF COMFORT, ENCOURAGEMENT, AND A SENSE OF FAMILY SUPPORT TO ALUMNI. WHEN A RESIDENT MAKES THE TRANSITION FROM CAMPUS LIFE TO BECOMING FUNCTIONING MEMBERS OF THEIR COMMUNITIES, ALUMNI SUPPORT IS THERE TO HELP THEM. ALUMNI SUPPORT PROVIDED CASE MANAGEMENT SERVICES TO 75 ALUMNI THROUGHOUT THE YEAR; 39 ALUMNI WERE PROVIDED WITH HOUSING OR HOUSING ASSISTANCE; AND 57 ALUMNI WERE RECIPIENTS OF POST-SECONDARY EDUCATION SCHOLARSHIPS FROM CAL FARLEY'S DURING FY 2022. PROGRAM SUPPORT INCLUDES CAL FARLEY'S INTAKE CALL CENTER, WHICH FIELDED 3,556 CALLS RESULTING IN INFORMATION ABOUT CAL FARLEY'S PROGRAMS AS WELL AS REFERRALS TO OTHER REPUTABLE AGENCIES AND RESOURCES THAT MAY BE BETTER EQUIPPED TO MEET THE NEEDS OF THE CHILD AND FAMILY. 34197779 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 64 0 1 390 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 X 19 19 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AL AR CA CT FL GA HI IL KS KY MA MD ME MI MN MS NC ND NH NJ NM NY OK OR PA RI SC TN UT VA WI WV CO OH WA X X MEGAN JOHNSON 8063222581 600 WEST 11TH STREET AMARILLO TX 791013228 LANCE PURCELL CHAIRMAN OF THE BOARD 1.00 1.00 X X 0 0 0 JULIE ATTEBURY VICE CHAIRMAN OF THE BOARD 1.00 1.00 X X 0 0 0 JOSEPH PETERSON SECRETARY 1.00 X X 0 0 0 TANNER ALEXANDER DIRECTOR 1.00 X 0 0 0 MICHELLE BONNER DIRECTOR 1.00 1.00 X 0 0 0 LILIA ESCAJEDA DIRECTOR 1.00 X 0 0 0 JANE KING DIRECTOR 1.00 X 0 0 0 MIKE KING DIRECTOR 1.00 1.00 X 0 0 0 JOE LOVELL DIRECTOR 1.00 X 0 0 0 JEFF MITCHELL DIRECTOR 1.00 X 0 0 0 AARON PAN DIRECTOR 1.00 X 0 0 0 WALTER FOUR PRICE DIRECTOR 1.00 X 0 0 0 J AVERY RUSH III DIRECTOR 1.00 X 0 0 0 RODNEY RUTHART DIRECTOR 1.00 1.00 X 0 0 0 ROD SCHRODER DIRECTOR 1.00 1.00 X 0 0 0 MALCOLM SHELTON DIRECTOR 1.00 1.00 X 0 0 0 SHANNON STAPP DIRECTOR 1.00 X 0 0 0 CLAUDIA STUART DIRECTOR 1.00 X 0 0 0 TOL WARE DIRECTOR 1.00 X 0 0 0 MARK STROTHER EXEC. VP & COO 40.00 1.00 X 196155 0 16939 MEGAN JOHNSON CFO 40.00 1.00 X 151152 0 14428 MICHELLE MAIKOETTER CHIEF PROGRAM OFFICER 40.00 X 123868 0 12631 DARRIN MURPHY VP FOR DEVELOPMENT 40.00 X 112745 0 12823 WENDY KRISTER-HOWARD VP FOR HUMAN RESOURCES 40.00 X 102279 0 5209 RICHARD NEDELKOFF CEO (START DATE 06/27/22) 40.00 1.00 X 0 0 0 DAN ADAMS PRESIDENT & CEO (THROUGH 8/31/21) 40.00 1.00 X 276847 0 16107 963046 0 78137 6 1 1 0 RR DONNELLEY PO BOX 932721 CLEVELAND OH 44193 PRINT VENDOR FOR MAIL PROGRAM 3736563 RKD GROUP LLC 3400 WATERVIEW PARKWAY STE 250 RICHARDSON TX 75080 DIRECT MARKETING 1829396 PANHANDLE FAMILY CARE LLC PO BOX 10 PANHANDLE TX 79068 MEDICAL CLINIC SERVICE PROVIDERS 459872 EMERGENCY SERVICES FOUNDATION OF TEXAS PO BOX 134 BOYS RANCH TX 79010 EMS AMBULANCE SERVICE 453375 PAGE & ASSOCIATES 105 S BONHAM AMARILLO TX 79105 BUILDING CONTRACTORS 432926 13 88638 17393447 27131151 295794 44613236 BOYS RANCH CUSTODIAL F 900099 50330 50330 ROUGHRIDER GRILL 900099 15224 15224 DFPS INCOME 900099 8490 8490 74044 2381833 2381833 4752680 4752680 65106 15544 49562 49562 49562 15007578 84136 15738440 66420 -730862 17716 -713146 -713146 18178 88638 75905 -57727 -57727 584540 667672 -83132 -565 -82567 DAYCARE 900099 106068 106068 MAILING LIST 900099 103299 103299 INSURANCE PROCEEDS 900099 12424 12424 26517 26517 248308 51265658 73479 -82567 6661510 8212045 8212045 446331 446331 864409 689127 110853 64429 12839713 10206457 1664700 968556 533574 439012 60098 34464 1879109 1546085 211650 121374 1052234 837982 134580 79672 161355 161355 125600 125600 5491721 5491721 201164 201164 848312 215732 460775 171805 34906 1830 33076 3733384 1660319 166056 1907009 1281034 1020169 260865 370563 320035 27122 23406 3235398 3027404 207994 1563132 1385157 177975 REPAIRS AND MAINTENANCE 1251842 782630 255159 214053 MEDICAL 1018399 1003483 14916 DINING HALL 734420 734420 HOME LIFE 688107 688107 1213113 981454 143871 87788 47779865 34197779 4417809 9164277 285924 314253 12507046 13898735 23163090 17263898 420204 918724 33513 29700 769675 765648 1211674 1547457 101365079 78151737 26811835 23213342 25269727 21329882 10101 10000 7261302 15545312 49856985 50498354 147601076 145335305 3106241 3496075 1683228 3106241 5179303 X 54051424 60989998 90443411 79166004 144494835 140156002 147601076 145335305 X 3485793 -3755649 -4068977 X 0 1 X 1 0 X 41238568 41495627 38475312 42375067 44613236 208197810 41238568 41495627 38475312 42375067 44613236 208197810 85258595 122939215 4850710 5091489 4596071 6178303 7199619 27916192 1615 1966 3581 51954 49157 29012 7549 38941 176613 236294196 5897497 0.52030 0.50630 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2017 AMOUNT: $ 51,954. 2018 AMOUNT: $ 49,157. 2019 AMOUNT: $ 26,545. 2020 AMOUNT: $ 4,428. 2021 AMOUNT: $ 25,242. INSURANCE PROCEEDS - 2019 AMOUNT: $ 2,467. 2020 AMOUNT: $ 3,121. 2021 AMOUNT: $ 12,424. CHALLENGE COURSE - 2021 AMOUNT: $ 1,275. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20716170 969530 334246 41503 376711 21601732 19281355 202768 1656887 77891 346949 20716170 18298628 209500 1252982 124108 355647 19281355 16393596 1729967 690265 129514 385686 18298628 15995076 323286 752915 308318 369363 16393596 0.00000 0.81130 0.18870 0 0 55701 4447841 4503542 73091133 57315404 15775729 17794146 15075948 2718198 5976258 5760385 215873 23213342 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 34465492 COIN, JEWELRY, ETC. 31387 FUNDS INVESTED WITH CAL FARLEY'S BOYS RANCH FOUNDATION 16000000 DUE FROM CAL FARLEY'S BOYS RANCH FOUNDATION 1475 50498354 X 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 FOR OPERATIONAL PURPOSES AND EDUCATIONAL SCHOLARSHIPS. PART X, LINE 2: CAL FARLEY'S 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, CAL FARLEY'S HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER THE IRC SECTION 509(A), AND, AS SUCH, CONTRIBUTIONS TO CAL FARLEY'S QUALIFY FOR DEDUCTION AS CHARITABLE CONTRIBUTIONS. HOWEVER, INCOME GENERATED FROM ACTIVITIES UNRELATED TO CAL FARLEY'S EXEMPT PURPOSE IS SUBJECT TO TAX UNDER IRC SECTION 511. TASCOSA FILMS, LLC IS A WHOLLY OWNED SUBSIDIARY OF CAL FARLEY'S AND, THEREFORE, CONSIDERED A DISREGARDED ENTITY FOR FEDERAL INCOME TAX PURPOSES. FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) PROVIDES GUIDANCE FOR HOW UNCERTAIN TAX POSITIONS SHOULD BE RECOGNIZED, MEASURED, DISCLOSED, AND PRESENTED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THIS REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE CAL FARLEY'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. X X X X X 1 RR DONNELLEY PO BOX 932721 CLEVELAND OH 44193 PREPARES CREATIVE FOR DIRECT MARKETING PACKAGES 0 9970350 5491721 4478629 9970350 5491721 4478629 AK AL AZ AR CA CO CT DC DE FL GA GU HI IA ID IL IN KS KY LA MA MD ME MI MN MO MS MT NC ND NE NH NJ NM NV NY OH OK OR PA PR RI SC SD TN TX UT VA VT WA WI WV WY RODEO 106816 88638 18178 21760 54145 106816 88638 18178 21760 54145 75905 -57727 1 BOYS RANCH INDEPENDENT SCHOOL DISTRICT PO BOX 219 BOYS RANCH TX 79010 756000229 GOV 2500000 0 GENERAL OPERATIONS SUPPORT CAL FARLEY'S BOYS RANCH FOUNDATION PO BOX 1890 AMARILLO TX 79174 751080987 501(C)(3) 5712045 0 GENERAL OPERATION SUPPORT - ENDOWMENTS 2 0 VOCATIONAL & COLLEGE SCHOLARSHIPS 57 389241 FOOD PANTRY FOR ALUMNI 422 14160 FMV VARIOUS FOOD ITEMS VARIOUS ALUMNI SUPPORT (ASSISTANCE WITH UTILITIES, MEDICATIONS, FUEL, FEES FOR SCHOOL APPLICATIONS) 75 14854 VARIOUS ALUMNI COUNSELING, THERAPY, ETC. 8 18836 ALUMNI HOUSING ASSISTANCE 9 9240 PART I, LINE 2: THE PERFORMANCE AND PROGRESS OF SCHOLARSHIP RECIPIENTS ARE CLOSELY MONITORED BY COPIES OF GRADES FURNISHED BY THE RECIPIENTS EACH SEMESTER AND ON-CAMPUS VISITS BY A MEMBER OF THE SCHOLARSHIP COMMITTEE. AMOUNTS PROVIDED TO THE BOYS RANCH INDEPENDENT SCHOOL DISTRICT ARE MONITORED BY CAL FARLEY'S THROUGH THE CHIEF OPERATING OFFICER, WHO SERVES ON THE BOARD OF BOYS RANCH INDEPENDENT SCHOOL DISTRICT. X X 1 1 X X 1 0 0 0 0 0 0 0 0 DAN ADAMS PRESIDENT & CEO (THROUGH 8/31/21) 276847 0 0 0 0 0 11356 0 4751 0 292954 0 0 0 MARK STROTHER EXEC. VP & COO 184152 0 0 0 12003 0 10002 0 6937 0 213094 0 0 0 MEGAN JOHNSON CFO 143652 0 0 0 7500 0 7500 0 6928 0 165580 0 0 0 PART I, LINE 1A THE ORGANIZATION PAYS FOR THE PRESIDENT & CEO'S MEMBERSHIP IN THE AMARILLO CLUB, PRIMARILY FOR THE PURPOSE OF THE CONDUCT OF BUSINESS DURING LUNCH OR DINNER. HE IS REQUIRED TO SUBSTANTIATE THE BUSINESS PURPOSE OF THE MEAL(S) IN ACCORDANCE WITH THE ORGANIZATION'S POLICY REGARDING BUSINESS TRAVEL AND MEALS. CERTAIN EMPLOYEES AT THE RANCH ARE PROVIDED HOUSING. PART I, LINE 4A DAN ADAMS, FORMER CEO, RECEIVED A $50,000 SEVERANCE PAYMENT FROM THE ORGANIZATION IN CALENDAR YEAR 2021. X 1 300 FMV X 6680 FMV X 2 17390 FMV X 17 159330 FMV X 4 36492 FMV X EQUIPMENT 2 43355 FMV X LIVESTOCK 3 26200 FMV X FIREWORKS AND ANTIQUE LUMBAR 2 4847 FMV X ADVERTISING & MEDIA 2 1200 FMV 1 0 1 0 FORM 990, PART VI, SECTION A, LINE 2 WALTER "FOUR" PRICE AND TOL WARE, BUSINESS RELATIONSHIP. RODNEY RUTHART AND MALCOLM SHELTON, BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PRESENTED BY THE AUDITORS AT THE FEBRUARY BOARD MEETING. A COPY OF THE 990 IS GIVEN TO THE BOARD MEMBERS FOR REVIEW PRIOR TO THE BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST QUESTIONNAIRE IS SENT TO DIRECTORS AND OFFICERS ANNUALLY. THE PRESIDENT/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 B, LINE 15 A COMPENSATION STUDY IS PERFORMED ANNUALLY REGARDING CEO SALARY. THE RESULTS ARE PRESENTED TO THE BOARD FOR DELIBERATION AND ULTIMATE SALARY DETERMINATION AS PART OF THE CEO'S ANNUAL EVALUATION. COMPARABLE DATA IS USED IN THE STUDY. THIS PROCESS IS DOCUMENTED AND HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION'S FINANCIAL STATEMENTS AND ANNUAL REPORT ARE AVAILABLE TO THE PUBLIC THROUGH ITS WEBSITE WWW.CALFARLEY.ORG. FORM 990, PART XI, LINE 9: CHANGE IN VALUE-PROMISES TO GIVE -6,393,958. CHANGE IN VALUE-MINERAL INTERESTS 8,352,960. CHANGE IN VALUE IN BENEFICIAL INTEREST IN PERPETUAL TRUSTS -6,294,319. CHANGE IN VALUE - TEMP RESTRICTED OTHER 266,340. TASCOSA FILMS LLC 600 SW 11TH STREET AMARILLO TX 79101 462347447 OWNER OF MOVIE TX 0 0 CAL FARLEY'S BOYS RANCH CAL FARLEY'S BOYS RANCH FOUNDATION PO BOX 1890 AMARILLO TX 791741890 751080987 CHILD & FAMILY SERVICES TX 501(C)(3) LINE 12A,I CAL FARLEY'S BOYS RANCH 1 TRUST UNDER WILL OF FAYE MCINTIRE PO BOX 1 AMARILLO TX 79105 756112086 PERPETUAL TRUST TX CAL FARLEY'S BOYS RANCH T 106860 2358821 1.00000 0 PEELER CHARITABLE TRUST PO BOX 1 AMARILLO TX 79105 756599973 PERPETUAL TRUST TX CAL FARLEY'S BOYS RANCH T 466114 8473777 1.00000 0 MARION F VAN STREAIN PERPERTUAL CHARITABLE TRUST FBO CAL FARLEY'S BOYS RA PO BOX 1 AMARILLO TX 79105 946662309 PERPETUAL TRUST TX CAL FARLEY'S BOYS RANCH T 115200 2400612 1.00000 0 DUNSTON LEROY AND PATRICIA PO BOX 1 AMARILLO TX 79105 UNITRUST TX CAL FARLEY'S BOYS RANCH T 328547 1.00000 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 CAL FARLEY'S BOYS RANCH FOUNDATION B 5712045 ACTUAL AMOUNT TRANSFERRED CAL FARLEY'S BOYS RANCH FOUNDATION C 17393447 ACTUAL AMOUNT TRANSFERRED