2024-01-23T15:18:28-06:00 2023-06-30 450250958 EIDE BAILLY LLP 345 N REID PL STE 400 SIOUX FALLS SD 571037034 990 2022-07-01 460311913 MCCROSSAN BOYS RANCH MCCR 6053391203 47135 260TH ST SIOUX FALLS SD 571076428 MICHAEL ELLIOTT PRESIDENT 6053391203 2024-01-18 1 MICHAEL ELLIOTT 999009999 1 LAURIE HANSON CPA P00851848 6053391999 2024-01-18 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z MICHAEL ELLIOTT 47135 260TH ST SIOUX FALLS SD 571076428 9527759 0 X WWW.MCCROSSAN.ORG X 1955 SD SUPPORTING YOUTH, STRENGTHENING FAMILIES AND PROVIDING "NEW HOPE FOR A BETTER LIFE". 18 18 88 150 0 0 3788634 4863106 3794172 4123937 20018 9624 6 0 7602830 8996667 2250364 1812831 0 0 3849491 4196732 0 0 553135 2382460 2482153 8482315 8491716 -879485 504951 31871763 34042620 605726 411769 31266037 33630851 MCCROSSAN BOYS RANCH IS COMMITTED TO SUPPORTING YOUTH, STRENGTHENING FAMILIES AND PROVIDING "NEW HOPE FOR A BETTER LIFE". 0 0 4574348 0 3246943 RESIDENTIAL SERVICES PROGRAM: LICENSED FOR 72 BOYS UP TO AGE 21. THE ORGANIZATION PROVIDES SUPERVISION AND CARE IN A RANCH ENVIRONMENT. FOR THE YEAR ENDED JUNE 30, 2023, 17,888 DAYS OF CARE WERE PROVIDED. FOR MORE THAN 65 YEARS, MCCROSSAN BOYS RANCH HAS PROVIDED NEW HOPE FOR A BETTER LIFE FOR ADOLESCENTS NEEDING LIFE SKILLS AND CONFIDENCE BUILDING EXPERIENCES. WE SERVE BOYS BETWEEN THE AGES OF 9 TO 21 WHO HAVE EXPERIENCED CONFLICTS IN FAMILY, SCHOOL, OR COMMUNITY. THE MCCROSSAN BOYS RANCH IS NATIONALLY ACCREDITED BY CARF (COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES). 785499 2030 876994 RANCH SCHOOL PROGRAM: PROVIDES EDUCATION ON THE PREMISES TO THE BOYS LIVING ON THE RANCH CAMPUS. FOR THE YEAR ENDED JUNE 30, 2023, 10,645 DAYS OF SCHOOL WERE PROVIDED. THE RANCH PARTNERED WITH SOUTHEAST TECHNICAL INSTITUTE AND WAS ABLE TO OFFER STUDENTS DUAL CREDIT CLASSES ON CAMPUS UTILIZING THE RANCH'S FACILITIES AND SOUTHEAST TECHNICAL INSTITUTE'S TEACHING STAFF. AT THE RANCH, THE BOYS RECEIVED THE MUCH-NEEDED ONE-ON-ONE COUNSELING, EDUCATION, LOVE AND CARE THEY SO DESPERATELY LONG FOR. THROUGH YEAR-ROUND SCHOOLING, HORSEMANSHIP, 4H, FELLOWSHIP OF CHRISTIAN ATHLETES, A PART-TIME CHAPLAIN, A PART-TIME CULTURAL ADVISOR AND MANY OTHER ACTIVITIES, EACH BOY IS GIVEN THE OPPORTUNITY TO LEARN AND FLOURISH. 1810801 1810801 A PORTION OF CONTRIBUTIONS RECEIVED ARE TRANSFERRED TO MCCROSSAN FOUNDATION, INC., A SUPPORTING ORGANIZATION THAT HOLDS ASSETS FOR THE BENEFIT OF MCCROSSAN BOYS RANCH. 7170648 1 1 0 0 0 0 0 0 1 1 1 1 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 20 0 1 88 1 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X DARLA KRUEGER 6053391203 47135 260TH STREET SIOUX FALLS SD 57107 MICHAEL ELLIOTT MD PRESIDENT 1.00 0.00 X X 0 0 0 JASON HUBERS VICE PRESIDENT 0.50 0.00 X X 0 0 0 BRYAN INGALLS SECRETARY/TREASURER 0.50 0.00 X X 0 0 0 JEFF PRAY IMMEDIATE PAST PRESIDENT 0.50 0.00 X X 0 0 0 KELLY BAKER BOARD MEMBER 0.50 0.00 X 0 0 0 BRENT OLTHOFF BOARD MEMBER 0.50 0.00 X 0 0 0 SUZIE O'MEARA HERNES BOARD MEMBER 0.50 0.00 X 0 0 0 DOUG BARTHEL BOARD MEMBER - LEFT 10/2022 0.50 0.00 X 0 0 0 DAVE REZNICEK BOARD MEMBER 0.50 0.50 X 0 0 0 RANDY FINK BOARD MEMBER 0.50 0.00 X 0 0 0 FENECIA HOMAN BOARD MEMBER 0.50 0.00 X 0 0 0 ASHLEY BROST BOARD MEMBER 0.50 0.00 X 0 0 0 BRENT STEFFENS BOARD MEMBER 0.50 0.00 X 0 0 0 JON BOUR BOARD MEMBER 0.50 0.00 X 0 0 0 ALYSSA NIX BOARD MEMBER 0.50 0.00 X 0 0 0 NANCY WINNESS BOARD MEMBER 0.50 0.00 X 0 0 0 JOHN REISER BOARD MEMBER 0.50 0.00 X 0 0 0 DANIEL NEWELL BOARD MEMBER 0.50 0.50 X 0 0 0 PAUL HEINERT BOARD MEMBER - JOINED 12/2022 0.50 0.00 X 0 0 0 BRIAN ROEGIERS EXECUTIVE DIRECTOR 40.00 0.00 X 141751 0 39271 141751 0 39271 1 0 1 0 EAST DAKOTA EDUCATIONAL COOP 715 E 14TH STREET SIOUX FALLS SD 57104 EDUCATIONAL SERVICES 776600 1 268444 1783702 275611 2535349 208077 4863106 RESIDENT SERVICES 900099 3993796 3993796 130141 130141 4123937 847 847 470600 8777 470600 0 0 8777 8777 8777 60492 268444 60492 0 8996667 4123937 0 9624 X 1810801 1810801 2030 2030 155139 23271 116354 15514 3122302 2528821 362638 230843 137817 114563 13204 10050 491294 423426 54719 13149 290180 230003 40625 19552 620 620 28950 28950 992021 990895 1126 11110 10107 1003 304098 213655 90443 64423 30177 32602 1644 157229 149368 7861 106176 104871 1305 5807 5792 15 432421 432421 98426 98426 DEVELOPMENT EXPENSES 167893 167893 CLIENT ASSISTANCE 78950 77982 968 DUES & SUBSCRIPTIONS 7400 7400 26629 22465 2405 1759 8491716 7170648 767933 553135 572843 118098 737128 1358595 8341 10377 121911 111064 9912615 4361934 5394066 5550681 24961795 26821658 75679 72147 31871763 34042620 395779 339622 134268 0 75679 72147 605726 411769 X 6282793 6787744 24983244 26843107 31266037 33630851 31871763 34042620 X 504951 1859863 X 0 1 X 1 0 X 3516600 4235380 3083208 3788634 4863106 19486928 3516600 4235380 3083208 3788634 4863106 19486928 1378049 18108879 7742 2915 2264 1331 847 15099 46664 6 0 46670 19548697 17814864 0.92630 0.88580 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 11208 1755 1755 11208 11208 21095 21095 11208 11208 5650 5650 11208 11208 4824 4824 11208 11208 11208 0.00000 1.00000 0.00000 0 1 1 6488794 2229446 4259348 1542438 929393 613045 1058391 825369 233022 822992 377726 445266 5550681 INTEREST IN NET ASSETS OF MCCROSSAN FOUNDATION 26821658 F 26821658 X 9477287 420128 420128 9057159 -60492 -60492 8996667 8972336 420128 60492 480620 8491716 0 8491716 PART IV, LINE 2B: MCCROSSAN BOYS RANCH HAS A BANK ACCOUNT DESIGNATED FOR HOLDING THE FUNDS RECEIVED BY EACH BOY. AS THE BOYS EARN PAYCHECKS, AND RECEIVE ALLOWANCES AND GIFTS (FROM RELATIVES, FOR EXAMPLE), THE FUNDS ARE ENTRUSTED TO MCCROSSAN BOYS RANCH TO HOLD UNTIL NEEDED BY THE BOYS. DISBURSEMENT OF THE FUNDS IS MADE ONLY WITH PROPER APPROVAL. THE INTENTION IS THAT EACH BOY EARNS AND SAVES MONEY THAT CAN BE USED TO ASSIST HIM WHEN IT'S TIME TO LEAVE THE RANCH. PART V, LINE 4: TO CONTINUE FUNDING THE ORGANIZATION'S MISSION IN FUTURE YEARS. PART X, LINE 2: THE RANCH BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE RANCH WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES INCURRED. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES -60,492. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 60,492. BANQUET AUCTION 207418 171817 35601 8821 9354 5800 11626 RODEO 82343 63366 18977 4500 7500 1000 5977 1 39175 33261 5914 866 4898 150 328936 268444 60492 4500 866 21219 9354 6800 17753 60492 0 1 MCCROSSAN FOUNDATION INC PO BOX 5186 100 S PHILLIPS AVE SIOUX FALLS SD 571178186 460241590 501(C)(3) 1810801 0 INVESTMENT 1 0 PART I, LINE 2: FUNDS ARE TRANSFERRED TO THE FOUNDATION TO BE INVESTED AND AVAILABLE FOR RANCH USE AS NEEDED. X 1 0 X X X 0 0 0 0 0 0 0 0 0 BRIAN ROEGIERS EXECUTIVE DIRECTOR 120216 0 0 0 21535 0 24924 0 14406 0 181081 0 0 0 PART I, LINE 1A THE EXECUTIVE DIRECTOR RECEIVES A $15,000 HOUSING ALLOWANCE AND $6,300 CAR ALLOWANCE ANNUALLY. PART I, LINE 1B THE ALLOWANCES ARE INCLUDED IN THE EXECUTIVE DIRECTOR'S EMPLOYMENT CONTRACT. X 18 FAIR MARKET VALUE X 8414 FAIR MARKET VALUE X 1 10000 FAIR MARKET VALUE X 34 615 X 150 821 FAIR MARKET VALUE X BANQUET AUCTION ITEMS DONATED 400 74751 FAIR MARKET VALUE X CHRISTMAS & GRADUATION GIFTS 2500 50897 FAIR MARKET VALUE X MISC. OTHER ITEMS DONATED 3654 49882 FAIR MARKET VALUE X GOLF CLASSIC ITEMS 100 9630 FAIR MARKET VALUE X RECREATION ITEMS / EVENT TICKETS 179 3049 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): COLUMN B REPRESENTS THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE HAS AUTHORITY TO ACT ON BEHALF OF THE BOARD IF THE ORGANIZATION IS UNABLE TO GATHER TOGETHER THE ENTIRE BOARD IN AN URGENT SITUATION. THE EXECUTIVE COMMITTEE CONSISTS OF PRESIDENT, VICE PRESIDENT, SECRETARY/TREASURER, AND IMMEDIATE PAST PRESIDENT. FORM 990, PART VI, SECTION B, LINE 11B THE BUSINESS MANAGER REVIEWS THE 990. AFTER HER REVIEW, IT GOES TO THE BUDGET, FINANCE AND AUDIT COMMITTEE FOR REVIEW. ONCE THEY HAVE APPROVED IT, THE FULL BOARD IS GIVEN A COPY OF THE 990, AFTER WHICH TIME IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS OFFICERS, BOARD MEMBERS, AND EMPLOYEES OF THE ORGANIZATION. BOARD MEMBERS, OFFICERS AND EMPLOYEES ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS. THE BOARD OF DIRECTORS, ALONG WITH MANAGEMENT, MAKE DETERMINATIONS AS TO WHETHER A CONFLICT EXISTS. THE EXECUTIVE COMMITTEE REVIEWS POTENTIAL CONFLICTS. BOARD MEMBERS WHO ARE DETERMINED TO HAVE A CONFLICT OF INTEREST MUST EXCUSE THEMSELVES FROM VOTING ON THE MATTER. ACTIONS RELATED TO EMPLOYEES WITH CONFLICTS OF INTEREST ARE DETERMINED AS SUCH CONFLICTS ARISE. FORM 990, PART VI, SECTION B, LINE 15A AN ANNUAL EVALUATION IS PERFORMED BY THE EXECUTIVE COMMITTEE. ALONG WITH THE EVALUATION, THE EXECUTIVE COMMITTEE USES COMPARABILITY DATA TO DETERMINE THE SALARY FOR THE EXECUTIVE DIRECTOR. ALL OFFICERS OF THE BOARD ARE VOLUNTEERS AND NO EMPLOYEES QUALIFY AS KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER FEES: PROGRAM SERVICE EXPENSES 53,401. MANAGEMENT AND GENERAL EXPENSES 1,126. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 54,527. EDUCATIONAL SERVICES: PROGRAM SERVICE EXPENSES 847,200. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 847,200. FOOD SERVICE CONTRACT: PROGRAM SERVICE EXPENSES 90,294. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 90,294. FORM 990, PART XI, LINE 9: CHANGE IN INTEREST IN NET ASSETS OF 1,859,863. MCCROSSAN FOUNDATION INC PO BOX 5186 SIOUX FALLS SD 571178186 460241590 SUPPORT MCCROSSAN BOYS RANCH SD 501(C)(3) LINE 12A, I MCCROSSAN BOYS RANCH 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 1 MCCROSSAN FOUNDATION INC K 147380 FAIR MARKET VALUE - IN-KIND MCCROSSAN FOUNDATION INC B 1810801 CASH MCCROSSAN FOUNDATION INC C 1783702 CASH