2014-03-07T16:08:37-06:00 2013-10-31 470574775 FRANKEL ZACHARIA LLC 11404 WEST DODGE RD SUITE 700 OMAHA NE 681542576 990 2012-11-01 470376529 THE OMAHA HOME FOR BOYS OMAH 4024577000 4343 NORTH 52ND STREET OMAHA NE 68104 JEFFREY R MORAN 4024577000 2014-03-05 1 KURT MEISINGER P00847894 4024969100 2012 2015-11-30 17:44:51Z JEFFREY R MORAN 4343 NORTH 52ND STREET OMAHA NE 68104 34979514 0 X WWW.OMAHAHOMEFORBOYS.ORG X 1920 NE SUPPORT AND STRENGTHEN YOUTH AND FAMILIES. 24 24 150 30 0 0 6000398 2917069 1239907 1793638 5323095 3234841 244288 561611 12807688 8507159 11863 2642 0 0 4508330 5128024 0 0 1137559 4748504 4455531 9268697 9586197 3538991 -1079038 82781980 87155029 2566028 1283145 80215952 85871884 X THE MISSION OF THE OMAHA HOME FOR BOYS IS TO SUPPORT AND STRENGTHEN YOUTH AND FAMILIES. 0 0 3764324 1321290 RESIDENTIAL CARE PROGRAM IS COMMUNITY BASED AND UTILIZES A FAMILY ENVIRONMENT AND BEHAVIORALLY-BASED CURRICULUM TO EQUIP YOUTH WITH POSITIVE SKILLS AND THE ABILITY TO MAKE GOOD DECISIONS WHEN CONFRONTED WITH DIFFICULT CHOICES. THE PROGRAM PROVIDES AT-RISK YOUTH AGES 10 TO 18 WITH A FAMILY STRUCTURE, POSITIVE REINFORCEMENT, EFFECTIVE DISCIPLINE AND MOTIVATION TO MODIFY INAPPROPRIATE BEHAVIORS AND EDUCATIONAL SUPPORT TO BUILD PROFICIENCY, SKILLS AND SUCCESS. YOUTH LIVE ON THE MAIN CAMPUS IN COTTAGES WITH HOUSE PARENTS. THERE ARE UP TO EIGHT YOUTH PER COTTAGE, ALL WITH DIFFERENT BACKGROUNDS, EXPERIENCES AND NEEDS. MANY OF THESE AT-RISK YOUTH HAVE BEEN ABUSED, NEGLECTED OR ABANDONED. 854433 108798 TRANSITIONAL LIVING PROGRAM IS LOCATED ON A SEPARATE CAMPUS CALLED JACOBS' PLACE. THE PROGRAM, FEATURING TWO APARTMENT BUILDINGS AND A LEARNING CENTER, IS A RESOURCE FOR UP TO 18 YOUNG WOMEN AND MEN AGES 17 TO 21 WHO STRUGGLE WITH HOMELESSNESS AND LACK OF SUPPORT AND EDUCATION BECAUSE OF A NUMBER OF AT-RISK FACTORS INCLUDING MULTIPLE OUT-OF-HOME PLACEMENTS. THESE YOUTH HAVE NOT HAD THE GUIDANCE AND SUPPORT NECESSARY IN THEIR LIVES TO SET GOALS AND WORK TO ACHIEVE THOSE GOALS. THE PROGRAM PROVIDES A TRANSITIONAL LIVING SPECIALIST FOR EACH YOUTH, A SKILL-BASED STRUCTURE, SAFE ENVIRONMENT AND EDUCATIONAL SUPPORT TO HELP YOUTH COMPLETE EDUCATION, FIND EMPLOYMENT AND TRANSITION TO INDEPENDENCY IN THE COMMUNITY. 1194795 2642 EDUCATIONAL SERVICES PROGRAM ALLOWS YOUTH TO ATTEND PUBLIC SCHOOLS IN THE COMMUNITY TO MAINTAIN ACADEMIC SUPPORT AND CREDITS AS WELL AS POSITIVE RELATIONSHIPS WITH TEACHERS AND ADMINISTRATORS. THESE SERVICES ARE PROVIDED TO YOUTH ACROSS ALL PROGRAMS. THIS INCLUDES A DAY SCHOOL, ASSESSMENTS AND REMEDIAL SUPPORT, CREDIT RECOVERY, HIGH SCHOOL DIPLOMA AND GED SUPPORT, ENRICHMENT AND EXPERIENTIAL LEARNING, WELLNESS AND RECREATION, AND ADVOCACY WITHIN THE SCHOOLS THEY ATTEND. 717951 360167 INDEPENDENT LIVING PROGRAM, CALLED BRANCHING OUT, OFFERS UNIQUE SERVICE OPTIONS TO YOUNG MEN AND WOMEN AGES 14 TO 24. IT IS DESIGNED TO FILL IN SERVICE GAPS, CREATE MUCH-NEEDED STRUCTURE AND SKILL DEVELOPMENT AND INCREASE SUCCESS RATES FOR FOSTER CARE AND FORMER FOSTER CARE YOUTH. THE PARTICIPANTS ARE AT HIGH RISK FOR UNEMPLOYMENT, HOMELESSNESS, AND INCARCERATION. THROUGH THE PROGRAM AND ITS INDEPENDENT LIVING SPECIALISTS, YOUTH ARE ABLE TO SET GOALS AND TAKE STEPS TO BECOME INDEPENDENT AND SELF-RELIANT. THIS INCLUDES AN INDIVIDUALIZED DEVELOPMENT PLAN, GOAL-SETTING, EDUCATIONAL SUPPORT, JOB SKILLS SUPPORT, AND SAFE, AFFORDABLE HOUSING IN THE COMMUNITY. 258524 11033 TRAINING SERVICES PROGRAM PROVIDES PARENTS WITH RESOURCES LIKE COMMON SENSE PARENTING AS WELL AS INVOLVING THEM IN THEIR CHILD'S PROGRAM GOALS TO PROVIDE A STRONG SUPPORT NETWORK FOR THE YOUTH. 976475 371200 6790027 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 19 0 1 150 1 0 0 0 0 0 1 1 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 MN FL PA WA NJ SC GA NY TN VA CT IL ND OH NE MD UT WV MS NC MA X X JEREMY WARREN CONTROLLER 4024577000 4343 N 52ND STREET OMAHA NE 68104 DANIEL WELLENDORF 3.00 0.00 X X 0 0 0 THOMAS COOPER 1.00 0.00 X X 0 0 0 DARREN CARLSON 1.00 0.00 X X 0 0 0 MICHAEL MCFARLIN 1.00 0.00 X X 0 0 0 RICHARD CORWINE 1.00 0.00 X 0 0 0 FREDRICK WISDOM 1.00 0.00 X 0 0 0 JAMES BAXTER 1.00 0.00 X 0 0 0 KIRSTEN CASE 1.00 0.00 X 0 0 0 TOBA COHEN-DUNNING 1.00 0.00 X 0 0 0 CURTIS EDIC 1.00 0.00 X 0 0 0 TOM EYMAN 1.00 0.00 X 0 0 0 GEORGE JOHNSTON 1.00 0.00 X 0 0 0 JAMES KARNEGIS 1.00 0.00 X 0 0 0 PATRICIA LAMBERTY 1.00 0.00 X 0 0 0 PHILIP LORENZEN 1.00 0.00 X 0 0 0 JOHN MAXELL 1.00 0.00 X 0 0 0 MICHAEL MCCASKILL 1.00 0.00 X 0 0 0 MONALISA MCGEE 1.00 0.00 X 0 0 0 PAUL RUTHERFORD 1.00 0.00 X 0 0 0 MARY STEVENS 1.00 0.00 X 0 0 0 IVAN VRTISKA 1.00 0.00 X 0 0 0 NIZAR WEHBI 1.00 0.00 X 0 0 0 ROBERT WHIPPLE 1.00 0.00 X 0 0 0 BRAD YODER 1.00 0.00 X 0 0 0 JEFFREY E MORAN 50.00 0.00 X 137651 0 13979 137651 0 13979 1 0 1 0 0 73040 50521 2793508 2917069 RESIDENTIAL CARE 900099 1313640 1313640 INDEPENDENT LIVING 900099 360167 360167 TRANSITIONAL LIVING 900099 108798 108798 TRAINING SERVICES 900099 11033 11033 1793638 1591837 1591837 225380 0 225380 225380 225380 28002679 21699 26363081 18293 1639598 3406 1643004 1643004 34729 73040 90981 -56252 -56252 31740 0 31740 31740 CHANGE IN BENEFICIAL INTERESTS 900099 353093 353093 MISCELLANEOUS 900099 7650 7650 360743 8507159 1801288 0 3788802 2642 2642 148474 148474 3944646 3233673 416897 294076 98631 76205 17079 5347 642216 513558 89697 38961 294057 233527 39102 21428 6234 3931 2072 231 22700 22700 197381 197381 361741 263012 69026 29703 553605 26987 110301 416317 304224 18480 46573 239171 549723 461990 78185 9548 57539 35747 9658 12134 5294 4499 529 266 1191339 862642 308075 20622 151629 127369 22744 1516 YOUTH DIRECT CARE 556952 556952 REPAIRS AND MAINTENANCE 302681 244954 32891 24836 MISCELLANEOUS 156286 97003 40367 18916 PROFESSIONAL DEVELOPMEN 38203 26856 6860 4487 9586197 6790027 1658611 1137559 749671 315152 591966 1494385 168837 132670 115717 217900 1200 1200 114589 71827 41304473 20013918 22008605 21290555 57645705 59120481 1269240 1350663 116450 3160196 82781980 87155029 658265 648319 127436 80307 1780327 554519 2566028 1283145 X 77934900 80380260 446444 3356684 1834608 2134940 80215952 85871884 82781980 87155029 X -1079038 2736625 2828672 1169673 X X 0 1 X 1 0 X 4161201 2943051 2187525 6000398 2917069 18209244 4161201 2943051 2187525 6000398 2917069 18209244 2333649 15875595 1963449 1555034 1598415 1459319 1817217 8393434 135768 47139 52607 45063 427212 707789 27310467 3033545 0.58130 0.58720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 58914945 83000 5974533 4303953 197381 60471144 54298442 1952792 5286301 2405847 216743 58914945 55361243 488853 2306776 3591438 266992 54298442 0.96010 0.02860 0.01130 1 0 3000 349340 352340 39118085 18757831 20360254 1399215 952872 446343 434833 303215 131618 21290555 ANNUITY OBLIGATIONS 321139 ACCRUED RETIREMENT PLAN CONTRIBUTION 233380 554519 X 12307057 2736625 1260654 3997279 8309778 197381 197381 8507159 9479797 90981 90981 9388816 197381 197381 9586197 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ENDOWMENT FUNDS OF THE OMAHA HOME FOR BOYS ARE INTENDED TO ASSIST WITH OPERATIONS, UNLESS OTHERWISE RESTRICTED BY THE DONOR FOR A SPECIFIC PURPOSE, OR FOR PERPETUITY. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE HOME IS INCORPORATED EXEMPT FROM FEDERAL INCOME TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC), THOUGH IT WOULD BE SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSES (UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE IRC). THE HOME IS ORGANIZED UNDER SECTION 21 OF THE NEBRASKA NON-PROFIT CORPORATION ACT. THE TAX YEARS ENDING OCTOBER 31, 2013, 2012, 2011, AND 2010 ARE STILL OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES. CONTRIBUTIONS TO THE HOME ARE TAX DEDUCTIBLE TO DONORS UNDER SECTION 170 OF THE IRC. THE HOME IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. ACCOUNTING STANDARDS REQUIRE DISCLOSURE AND RECOGNITION IN FINANCIAL STATEMENTS OF POSITIONS TAKEN IN A TAX RETURN ABOUT THE TREATMENT OF TRANSACTIONS AND EVENTS THAT MORE THAN LIKELY WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. TAX POSITIONS RELATIVE TO A NONPROFIT ORGANIZATION INCLUDE ACTIVITIES THAT MAY ENDANGER ITS EXEMPT PURPOSE AND STATUS AS AN EXEMPT ORGANIZATION. THE HOME BELIEVES IT COMPLIES WITH ALL RELEVANT TAX LAWS AND REGULATIONS AND HAS NO SIGNIFICANT UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 90,981. CHANGE IN ACTUARIAL GAIN ON ACCRUED RETIREMENT PLAN CONTRIBUTIONS 832,393. CHANGE IN ACTUARIAL GAIN ON ANNUITY OBLIGATIONS 337,280. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 90,981. RESTORING HEARTS WITH BIKE PARTS 72689 53911 18778 41079 18191 8410 GOLF TOURNAMENT 35080 19129 15951 10672 7927 4702 107769 73040 34729 51751 26118 13112 90981 -56252 31740 1 1.00000 31740 31740 NE 1 0 1 0 0.00000 1.00000 JEREMY WARREN 4343 NORTH 52ND STREET OMAHA NE 68104 0 JEREMY WARREN 0 GENERAL BOOKKEEPING FOR NONGAMING EVENTS INCLUDED AS PART OF OVERALL DUTIES IN THE ORGANIZATION. X 0 X X 0 0 0 0 0 0 0 0 0 JEFFREY E MORAN 125651 0 12000 0 0 0 0 0 13979 0 151630 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO MAKE DECISIONS. FORM 990, PART VI, SECTION B, LINE 11 ALL BOARD MEMBERS RECEIVE A COPY OF THE FORM 990 ELECTRONICALLY PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD DIRECTORS AND TRUSTEES ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST ANNUALLY. THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS THESE ANNUALLY TO DETERMINE IF ANY ACTION SHOULD BE TAKEN. FORM 990, PART VI, SECTION B, LINE 15A THE FINANCE & BUDGET COMMITTEE OF THE BOARD OF DIRECTORS IS GIVEN A MEMO FROM THE HUMAN RESOURCES DIRECTOR THAT SHOWS THE CEO'S CURRENT SALARY AND WHAT THE INCREASE WOULD BE WITH A MAXIMUM IN MOST YEARS OF 4.25%. THE COMMITTEE HAS DISCUSSION WITHOUT THE CEO PRESENT. PERIODICALLY, A SALARY SURVEY IS DONE, WITH THE INFORMATION PROVIDED TO THE BOARD. THE CHAIRMAN OF THE BOARD PRESENTS A SIGNED DOCUMENT TO THE HUMAN RESOURCES DIRECTOR STATING WHAT THE CEO'S SALARY SHOULD BE FOR THE COMING YEAR. FORM 990, PART VI, SECTION C, LINE 19 ALL RELEVANT DOCUMENTS ARE AVAILABLE ON THE HOME'S WEBSITE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN ACTUARIAL GAIN ON ACCRUED RETIREMENT PLAN CONTRIBUTIONS 832,393. CHANGE IN ACTUARIAL GAIN ON ANNUITY OBLIGATIONS 337,280. FORM 990, PART XII, LINE 2C: NO CHANGE HAS BEEN MADE IN THE OVERSIGHT PROCESS OR SELECTION PROCESS OF THE AUDIT. SCHEDULE D, PART V: ENDOWMENT FUNDS IN PRIOR YEARS, THE BOARD-DESIGNATED ENDOWMENT FUNDS WERE NOT INCLUDED IN THE SCHEDULE. THE PRIOR YEAR BALANCES WERE REVISED IN THE CURRENT YEAR TO INCLUDE THESE AMOUNTS FOR THE YEARS IN WHICH SUFFICIENT DETAIL WAS AVAILABLE. PRIOR PERIOD ADJUSTMENT FORM 990, PART XI, LINE 8: DURING THE YEAR ENDED OCTOBER 31, 2013 THE HOME HAS RECORDED ADDITIONAL ASSETS IN RELATION TO BENEFICIAL INTEREST IN TRUSTS THAT THE HOME IS EITHER A PARTIAL OR FULL BENEFICIARY, BUT HAD NOT PREVIOUSLY BEEN RECORDED IN THE PRIOR YEAR'S FINANCIAL STATEMENTS. AN ADJUSTMENT TO BEGINNING NET ASSETS HAS BEEN RECORDED DURING THE YEAR ENDED OCTOBER 31, 2013 TO RECORD THESE ASSETS.