2018-05-15T16:42:20-05:00 2017-09-30 204193611 Batts Morrison Wales and Lee PA 801 North Orange Avenue Suite 800 Orlando FL 32801 990 2016-10-01 237303117 Florida Sheriffs Youth Ranches Inc FLOR 3868425501 PO Box 2000 Boys Ranch FL 32064 Teena Buchanan VP of Finance 3868425501 2018-04-30 1 Julia W James P01772503 4077706000 2018-04-30 2016 2022-09-23 18:48:47Z Teena Buchanan PO Box 2000 Boys Ranch FL 32064 23481916 0 X www.youthranches.org X 1973 FL To prevent delinquency and develop lawful, resilient, and productive citizens. 15 15 316 1012 53884 0 10290455 9416480 4497280 4544584 1971979 1824337 89679 76415 16849393 15861816 225214 142947 0 0 9660937 9046087 0 0 2022434 6109440 6224890 15995591 15413924 853802 447892 62202021 64509910 8389507 7942997 53812514 56566913 X To prevent delinquency and develop lawful, resilient, and productive citizens. 0 0 9705012 142947 4367654 Residential ProgramsThe agency operated 4 residential group care facilities serving 296 youth from across the state of Florida. The Boys Ranch in Live Oak began admitting individual girls this year and has 4 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 Boys Ranch also served 68 youth who attended the "Cowboy Camp" day camp program over the summer. The Youth Villa in Bartow provides a cottage for sibling groups removed from their homes 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 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. This summer, the Safety Harbor Campus partnered with the City of Safety Harbor parks and rec department to provide day camp programming to 2,582 youth. Our Bradenton campus has two cottages serving sibling groups removed from their homes and also provided day camp programming to 84 youth in foster care during the summer. 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." 1514805 158617 Camping ProgramsCamping Services operates two residential camp programs and a mobile day camp program. These programs provided residential summer camp experiences to 943 youth, mobile day camp services to 1,378 youth, and other school year and leadership services to 1,513 youth and adults. The residential camp programs are: the Youth Camp in Pierson, 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 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. During the school year both camps offer leadership and team building retreats to community groups and provide Harmony in the Schools programming to area middle school students. 240970 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 463 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. 11460787 1 1 0 1 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 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 1 316 1 1 1 0 0 0 0 1 1 0 0 0 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 MO 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 Sheriff Bill Leeper Chairman 2.00 X X 0 0 0 Sheriff Ben Stewart Immediate Past Chairman 2.00 X X 0 0 0 Mr Dan Hager Vice Chairman 2.00 X X 0 0 0 Dr Patrick Coggins Secretary 2.00 X X 0 0 0 Sheriff Bill Prummell Treasurer 2.00 X X 0 0 0 Dr Primrose Cameron Director 2.00 X 0 0 0 Sheriff Tommy Ford Director (began 02/2017) 2.00 X 0 0 0 Mr G J Orgeron Director 2.00 X 0 0 0 Sheriff Bobby Schultz Director (began 02/2017) 2.00 X 0 0 0 Dr Jim Sewell Director 2.00 X 0 0 0 Sheriff Rick Staly Director (began 02/2017) 2.00 X 0 0 0 Mr Scott R Stephens Director 2.00 X 0 0 0 Ms Rose Mary Treadway Oelrich Director 2.00 X 0 0 0 Ms Vicky Talmadge Director (began 08/2017) 2.00 X 0 0 0 Sheriff Rick Wells Director (began 02/2017) 2.00 X 0 0 0 Sheriff William O Farmer Jr Director (thru 02/2017) 2.00 X 0 0 0 Sheriff Paul C May Director (thru 02/2017) 2.00 X 0 0 0 Mr Philip F Renaud Director (thru 01/2017) 2.00 X 0 0 0 Sheriff Bob Hansell Director (thru 02/2017) 2.00 X 0 0 0 William A Frye Jr President 45.00 5.00 X 108192 28896 12851 Mark D Davis VP Operations 40.00 10.00 X 20745 64382 12840 Teena Buchanan VP Finance 40.00 5.00 X 78138 0 11438 Maria Knapp VP Donor Relations 50.00 X 89741 0 12034 Charles Deitch VP Residential Prog. (began 08/2017) 50.00 X 50174 0 12531 Regina Hammond Assistant Board Secretary 40.00 5.00 X 44280 0 9270 Roger Bouchard Former President (thru 09/2014) 0.00 X 1802875 0 0 2194145 93278 70964 2 1 1 0 Aramark Services Inc PO Box 406019 College Park GA 30349 Food service 365710 Direct Mail Systems Inc 12450 Automobile Boulevard Clearwater FL 33762 Printing/Mailing services 239143 Schulling Contracting Inc 6807 S Trask Street Tampa FL 33616 Construction services 103280 3 37640 976465 8402375 422428 9416480 Residential Programs 624100 4367654 4367654 Camping Programs 624100 176930 158617 18313 4544584 740046 740046 43961 0 43961 43961 43961 8590251 91885 7545129 52716 1045122 39169 1084291 1084291 7625 37640 22255 -14630 -14630 Other Revenue 900099 47084 35571 11513 47084 15861816 4526271 53884 1865181 142947 142947 575214 134330 365864 75020 103201 103201 6436602 5174348 614107 648147 147011 112915 13927 20169 1259407 1041274 93357 124776 524652 383061 92077 49514 56467 56467 53371 53371 16000 16000 63797 63797 175935 69239 37131 69565 176519 16525 159994 1156053 294459 121749 739845 112473 28978 28465 55030 637149 604197 32952 402037 332896 26510 42631 5346 5116 230 746227 670646 74064 1517 508545 421110 87435 Food costs 944505 944505 Repairs/Maintenance 555047 530111 24936 Miscellaneous 385829 340630 20034 25165 Rancher work program 109929 109929 119661 108687 143 10831 15413924 11460787 1930703 2022434 2195774 1787670 475585 357643 758105 586356 98624 214513 1409 1433 135222 139361 30195266 23021557 7115404 7173709 36165076 39516884 738281 739729 972273 972273 13546268 13020339 62202021 64509910 1524601 1441656 14279 6850627 6501341 8389507 7942997 X 8912766 9067087 21995466 24150634 22904282 23349192 53812514 56566913 62202021 64509910 X 447892 2418488 -111981 X X 0 1 X 1 1 1 X 10599063 8558011 10067254 10290455 9416480 48931263 10599063 8558011 10067254 10290455 9416480 48931263 545155 48386108 699509 815312 879977 735840 784007 3914645 33609 26429 548 16213 76799 65212 168456 163384 30521 19138 446711 53369418 19381291 0.90660 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 15397924 19209540 15413924 19225540 920696 1000000 230174 250000 0 0 0 0 1000000 1000000 1000000 1000000 4000000 6000000 10000 16000 8000 16000 50000 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 2016 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 48375 109929 117031 41273 0 33260763 111074 3567824 6512 989193 35943956 31857863 16854 1448351 10430 51875 33260763 32133426 29592 -251766 5777 47612 31857863 31214923 49159 2398988 23436 1506208 32133426 27577249 123752 2422793 31806 30091988 0.65000 0.35000 1 0 295431 2453965 2749396 22603152 18854068 3749084 4808864 4167489 641375 33854 33854 7173709 Funds held in trust by others 7158036 Residual interest in trusts 5649918 Livestock 212385 13020339 Annuity obligation 4717641 Discount future interest-pooled fund 182190 Deferred compensation payable 1601510 6501341 X 18229627 2418488 -111981 2306507 15923120 -61304 -61304 15861816 15475228 61304 61304 15413924 0 15413924 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 (d) does not agree to Schedule D, Part V, Line 1g, Column (e) 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 -85,289. Change in self-funded health insurance plan liability -26,692. Part XI, Line 4b - Other Adjustments: Loss on asset disposals -39,048. Fundraising Event Expenses -22,256. Part XII, Line 2d - Other Adjustments: Loss on asset disposals 39,048. Fundraising Event Expenses 22,256. Villa Golf Classic 45265 37640 7625 12600 5052 600 4003 45265 37640 7625 12600 5052 600 4003 22255 -14630 1 Scholarship expenses 21 142947 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 2016 tax year is as follows: a) Tuition/Books $46,144, b) Housing/Utilities: $55,447, c) Food and other living expenses: $41,356. 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) 1802875 0 0 0 0 0 0 0 0 0 1802875 0 1802875 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 Roger Bouchard as part of his compensation for services as President of the Organization. The Organization's Board approved the deferred compensation arrangement and considered the arrangement in its overall determination of the reasonableness of his compensation. Mr. Bouchard retired from service to the Organization in 2014. The agreement provides for a certain percentage of the former 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 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 was required to comply with a 24 month non-compete provision in the agreement. During the 2016 calendar year, the 24 month non-compete provision in the agreement expired. Under the terms of the agreement, the present value of the remaining deferred compensation benefit payable to Mr. Bouchard as of the date of the expiration of this provision was included in his taxable compensation for the 2016 calendar year. This amount is reported on Schedule J, Part II, Line 1, Column F in accordance with Schedule J instructions. X 31995 Thrift value X 2 22500 Fair market value X 8 133086 Fair market value X 1 85000 Fair market value X 1 130656 Fair market value X Rec/Trip Tix 332 11128 Fair market value X Equipment 3 8063 Fair market value 1 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 4 During the tax year, the Organization made the following changes to its governing documents: Directors: The provisions governing the election and duties of the Board of Directors were moved from the Articles of Incorporation to the Bylaws. The minimum number and qualifications for directors of the Organization were updated. The duties for directors of the Organization were added and are articulated in the bylaws. Officers: The duties and roles for certain officers of the Organization were updated in the Bylaws. The positions of President, vice presidents, and assistant secretaries were added as officers. Provisions were added to permit the payment of reasonable compensation to officers who are not directors of the Organization. Dissolution: A provision was added to the Articles of Incorporation requiring the distribution of all assets for one or more exempt purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code upon the Organization's dissolution. 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, 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 2016, 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 $28,896. Form 990, Part XI, line 9: Change in self-funded health insurance plan liability -26,692. Change in value of split-interest agreements -85,289. 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 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 452790 Cash and thrift value Sheriffs Ranches Enterprises Inc Q 360047 Cash value Sheriffs Ranches Enterprises Inc PO Box 2000 Boys Ranch FL 32064 202796863 0 0 0 3811616 3811616 340581 85145 0 0 0