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Nonprofiteer
← FLORIDA SHERIFFS YOUTH RANCHES INC

Form 990 for tax year 2022

Filed by FLORIDA SHERIFFS YOUTH RANCHES INC.

Totals

Total revenue
$17,014,847
Total expenses
$14,272,443
Contributions and grants received
$11,927,975
Grants paid
$139,335
Program service revenue
$1,155,164
Investment income
$3,497,997
Other revenue
$433,711
Total assets, end of year
$90,285,688
Total liabilities, end of year
$5,494,529
Net assets or fund balances, end of year
$84,791,159
Program services expenses (Part IX)
$9,526,197
Management and general expenses
$2,614,875
Fundraising expenses
$2,131,371
Program service expenses (Part III)
$9,526,197

Program services were 66.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $1,151,516

  • 1f · All other contributions, gifts and grants

    $10,776,459

  • 1g · Noncash contributions included above

    $241,331

  • 2a · Program service revenue: Residential Programs

    total $886,182 · related or exempt $886,182

  • 2b · Program service revenue: Tuition

    total $161,770 · related or exempt $161,770

  • 2c · Program service revenue: Camping Programs

    total $107,212 · related or exempt $83,496 · unrelated business $23,716

  • 3 · Investment income

    total $1,170,813 · excluded $1,170,813

  • 6a · Gross rents

    real property $45,751

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $45,751

  • 6d · Net rental income or loss

    total $45,751 · excluded $45,751

  • 7a · Gross sales of assets other than inventory

    securities $13,817,499 · other assets $427,651

  • 7b · Less cost or other basis and sales expenses

    securities $11,917,966 · other assets $0

  • 7c · Gain or loss

    securities $1,899,533 · other assets $427,651

  • 7d · Net gain or loss

    total $2,327,184 · related or exempt $427,651 · excluded $1,899,533

  • 8a · Fundraising events: gross income

    $39,225

  • 8b · Fundraising events: direct expenses

    $14,028

  • 8c · Net income from fundraising events

    total $25,197 · excluded $25,197

  • 11a · Other revenue: Miscellaneous

    total $217,777 · excluded $217,777

  • 11b · Other revenue: Insurance Proceeds

    total $115,287 · excluded $115,287

  • 11c · Other revenue: S Corporation Investment Income

    total $29,699 · unrelated business $29,699

  • 11e · Other revenue, total

    $362,763

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $139,335 · program services $139,335

  • 5 · Compensation of officers, directors and key employees

    total $542,024 · program services $40,818 · management and general $354,731 · fundraising $146,475

  • 6 · Compensation of disqualified persons

    total $50,297 · program services $33,596 · management and general $10,143 · fundraising $6,558

  • 7 · Other salaries and wages

    total $4,628,572 · program services $3,347,552 · management and general $766,083 · fundraising $514,937

  • 8 · Pension plan contributions

    total $103,019 · program services $53,796 · management and general $25,128 · fundraising $24,095

  • 9 · Other employee benefits

    total $843,566 · program services $580,410 · management and general $154,623 · fundraising $108,533

  • 10 · Payroll taxes

    total $373,544 · program services $250,185 · management and general $75,467 · fundraising $47,892

  • 11b · Fees: legal

    total $88,205 · management and general $88,205

  • 11c · Fees: accounting

    total $63,262 · management and general $63,262

  • 11d · Fees: lobbying

    total $8,000 · management and general $8,000

  • 11f · Fees: investment management

    total $54,767 · management and general $54,767

  • 11g · Fees: other

    total $119,055 · program services $46,626 · management and general $48,173 · fundraising $24,256

  • 13 · Office expenses

    total $1,470,398 · program services $347,445 · management and general $64,674 · fundraising $1,058,279

  • 16 · Occupancy

    total $567,829 · program services $531,690 · management and general $36,139

  • 17 · Travel

    total $326,237 · program services $271,262 · management and general $20,483 · fundraising $34,492

  • 22 · Depreciation, depletion and amortization

    total $1,186,275 · program services $1,026,493 · management and general $159,782

  • 23 · Insurance

    total $893,076 · program services $694,234 · management and general $198,842

  • 24a · Other expenses: Food

    total $834,458 · program services $834,458

  • 24b · Other expenses: Repairs and Maintenance

    total $792,540 · program services $553,147 · management and general $124,033 · fundraising $115,360

  • 24c · Other expenses: Noncash Write-offs

    total $289,577 · program services $319 · management and general $289,258

  • 24d · Other expenses: Vehicle Expense

    total $192,239 · program services $151,006 · management and general $21,618 · fundraising $19,615

  • 24e · All other expenses

    total $706,168 · program services $623,825 · management and general $51,464 · fundraising $30,879

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $5,077,168 · end of year $2,681,500

  • 2 · Savings and temporary cash investments

    beginning of year $2,894,546 · end of year $2,526,548

  • 4 · Accounts receivable

    beginning of year $912,781 · end of year $907,961

  • 7 · Other notes and loans receivable

    beginning of year $11,724

  • 9 · Prepaid expenses and deferred charges

    beginning of year $209,231 · end of year $184,178

  • 10a · Land, buildings and equipment: cost or other basis

    $37,002,359

  • 10b · Land, buildings and equipment: accumulated depreciation

    $24,833,006

  • 10c · Land, buildings and equipment, net

    beginning of year $10,258,322 · end of year $12,169,353

  • 11 · Investments: publicly traded securities

    beginning of year $51,760,361 · end of year $59,011,540

  • 13 · Investments: program-related

    beginning of year $972,273 · end of year $972,273

  • 15 · Other assets

    beginning of year $12,245,966 · end of year $11,832,335

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,463,919 · end of year $1,248,092

  • 19 · Deferred revenue

    beginning of year $58,523 · end of year $33,752

  • 25 · Other liabilities

    beginning of year $4,803,092 · end of year $4,212,685

  • 27 · Net assets without donor restrictions

    beginning of year $23,699,223 · end of year $26,671,507

  • 28 · Net assets with donor restrictions

    beginning of year $54,317,615 · end of year $58,119,652

Mission and programs · 2022

Mission

To prevent delinquency and develop lawful, resilient, and productive citizens.

  • Residential ProgramsThe agency operated three residential group care facilities serving 77 youth from across the state of Florida. The Boys Ranch in Live Oak provides care in cottages in a campus setting and operates a working farm and an on-campus private school, providing youth with opportunities to learn vocational skills and improve their academic performance. The Youth Villa in Bartow provided two scholarship houses for young adults in independent living who were enrolled in college or vocational programs. Safety Harbor campus provided residential care for youth who were part of sibling groups removed from their homes. The residential program provides a safe, nurturing environment for these youth until they can be reunified with family members or placed 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 700 youth. 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.

    Expenses $6,624,743 · Grants $139,335 · Revenue $1,070,149

  • Camping ProgramsCamping Services consists of three residential camp programs and a mobile day camp program. While still operating under significant staff shortages, all three summer camp locations were open and providing services. The camping programs provided residential camp experiences to 1,118 youth, mobile day camp services to 1,115 youth, and other school year and leadership services to 235 youth. The residential camp programs are: Youth Camp in Pierson, FL, Caruth Camp in Inglis, FL, and Camp Sorensen in Hilliard, 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 in their community 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.

    Expenses $2,577,723 · Revenue $488,950

  • Community Based CounselingThe agency provides four Family Case Managers who answer inquiry calls and requests for service from the Organization's residential programs. The agency provided these services to 220 families. When parents call they are often frustrated and seeking help dealing with their child's behavior issues. Family Case Managers 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 program, the Family Case Managers 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 Family Case Manager can provide aftercare at the family's request.

    Expenses $323,731

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Sheriff Bobby McCallum

    Chairman

    Total calculated
    $0
    Hours/week
    2

  • Mr Scott Stephens

    Vice Chairman

    Total calculated
    $0
    Hours/week
    2

  • Ms Vicky Talmadge

    Treasurer

    Total calculated
    $0
    Hours/week
    2

  • Mr Tucker Lemley

    Secretary (ended 5/23)

    Total calculated
    $0
    Hours/week
    2

  • Sheriff Bill Prummell

    Secretary (began 2/23)

    Total calculated
    $0
    Hours/week
    2

  • Sheriff Rick Staly

    Immediate Past Chairman

    Total calculated
    $0
    Hours/week
    2

  • Mr Dan Hager

    Director (began 2/23)

    Total calculated
    $0
    Hours/week
    2

  • Mr Josh Crapps

    Director

    Total calculated
    $0
    Hours/week
    2

  • Rev Mark Becker

    Director (ended 2/23)

    Total calculated
    $0
    Hours/week
    2

  • Sheriff William O Farmer

    Director

    Total calculated
    $0
    Hours/week
    2

  • Chief Deputy Nancy Brown Ret

    Director (began 2/23)

    Total calculated
    $0
    Hours/week
    2

  • Sheriff Rick Wells

    Director (ended 2/23)

    Total calculated
    $0
    Hours/week
    2

  • Sheriff David Harper

    Director

    Total calculated
    $0
    Hours/week
    2

  • Sheriff Mac McNeill

    Director

    Total calculated
    $0
    Hours/week
    2

  • Mrs Julie Peluso

    Director

    Total calculated
    $0
    Hours/week
    2

  • Mr Jim Previtera

    Director

    Total calculated
    $0
    Hours/week
    2

  • Mrs Kelly Ellis

    Director

    Total calculated
    $0
    Hours/week
    2

  • Sheriff Billy Woods

    Director

    Total calculated
    $0
    Hours/week
    2

  • Mr William A Frye Jr

    President

    Total calculated
    $208,602
    From this org
    $156,930
    From related orgs
    $17,437
    Other
    $34,235
    Hours/week
    45 + 5 related

    Schedule J breakdown matched by us

    Base
    $156,930 + $17,437 related
    Bonus
    $0
    Other
    $0
    Deferred
    $26,000
    Nontaxable benefits
    $8,235
    Filer's total
    $191,165 + $17,437 related

  • Mrs Maria Knapp

    Executive Vice President

    Total calculated
    $131,614
    From this org
    $109,787
    From related orgs
    $0
    Other
    $21,827
    Hours/week
    50

  • Mr Mark D Davis

    VP Operations

    Total calculated
    $124,298
    From this org
    $82,216
    From related orgs
    $20,554
    Other
    $21,528
    Hours/week
    40 + 10 related

  • Mrs Teena Buchanan

    VP Finance (ended 4/23)

    Total calculated
    $128,158
    From this org
    $79,292
    From related orgs
    $19,823
    Other
    $29,043
    Hours/week
    40 + 10 related

  • Mrs Christine Dodd

    VP Finance (began 4/23)

    Total calculated
    $0
    Hours/week
    40 + 10 related

  • Ms Regina Hammond

    Chief of Staff/Assistant Secretary

    Total calculated
    $83,505
    From this org
    $72,546
    From related orgs
    $8,061
    Other
    $2,898
    Hours/week
    45 + 5 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Written employment contract
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Part I, Line 3
The Organization's Board of Directors as a whole served as the compensation committee.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2022
Filed
11 March 2024
IRS schema version
2022v5.0
Source object
202410799349300616

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