2026-08-11T17:18:45-04:00 2025-09-30 593157692 LYONS & LYONS CPA'S 106 WEST BLVD MACCLENNY FL 320632605 990 2024-10-01 815282016 BAKER COUNTY CORRECTIONS MANAGEMENT CORPORATION BAKE 9042599135 1 SHERIFFS OFFICE DRIVE MACCLENNY FL 32063 JOEL BARBER CHAIR 9042595655 2026-07-15 true false EMIL CLAYTON LYONS CPA P00929953 9042594307 2026-08-04 X 2024 2025-03-06 01:10:19Z JOEL BARBER 14338 LEON DOPSON ROAD SANDERSON FL 32087 15543693 false X N/A X 2017 FL OWNS AND ADMINISTERS DEBTS AND OTHER FINANCIAL OBLIGATIONS FOR BAKER COUNTY CORRECTIONS FACILITY LOCATED IN BAKER COUNTY FLORIDA. 3 3 0 3 0 0 14170189 15522969 23879 -62658 0 14194068 15460311 0 0 0 0 0 14649130 14992883 14649130 14992883 -455062 467428 32988852 32736031 27174502 26254820 5814350 6481211 X THE BAKER COUNTY CORRECTIONS MANAGEMENT CORPORATION (THE CORPORATION) A NOT-FOR-PROFIT ORGANIZATION, IS A COMPONENT UNIT OF BAKER COUNTY, FLORIDA (THE COUNTY). THE CORPORATION WAS ESTABLISHED ON JANUARY 24, 2017, TO RECEIVE A USDA COMMUNITY FACILITIES DIRECT LOAN FOR THE PURPOSES OF PURCHASING BAKER CORRECTIONAL DEVELOPMENT CORPORATION (BCDC), PAYING OFF REVENUE BONDS OWED BY BCDC, AND FOR OPERATING THE JAIL FACILITY FOR THE COUNTY. THE ACQUISITION OF BCDC TOOK PLACE ON FEBRUARY 6, 2019, FOR 35,500,000. THE FACILITY HAS 512 BEDS AND BECAME OPERATIONAL ON JUNE 13, 2009. false false 14992883 15522970 OWNS AND ADMINISTERS DEBTS AND OTHER FINANCIAL OBLIGATIONS FOR BAKER COUNTY CORRECTIONS FACILITY LOCATED IN BAKER COUNTY FLORIDA. 14992883 true false false false false false false false false false true false false false true false true false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false true 4 0 false 0 false false false false false false false false X 3 3 false false false false false false false true true false false true true true false false false true false false FL X TRACY LAMB 9042599135 14403 LEONARD NORMAN RD MACCLENNY FL 32063 X X JOEL BARBER CHAIR 2.00 X 0 0 0 TRACY LAMB TREASURER 2.00 X 0 0 0 WILLIAM JO MUNCY SECRETARY 2.00 X 0 0 0 false false false BAKER COUNTY SHERIFF'S OFFICE 1 SHERIFFS OFFICE DRIVE MACCLENNY FL 32063 ADMIN SERVICES 12843025 ZURICH NORTH AMERICA 1299 ZURICH WAY SCHAUMBURG IL 60196 INSURANCE 253479 2 OPERATING REVENUE 15522969 15522969 15522969 20724 20724 83382 -83382 -83382 -83382 15460311 15439587 20724 36000 36000 32935 32935 1162 1162 1021970 1021970 754927 754927 325008 325008 ADMINISTRATIVE EXPENSES 12817922 12817922 OTHER 2959 2959 14992883 14992883 0 0 1234281 3098214 3617036 2025891 1878831 2185816 46579 52295 30943665 5794011 25966596 25149654 245529 224161 32988852 32736031 133 99906 27174369 26154914 27174502 26254820 X 3952588 4455320 1861762 2025891 5814350 6481211 32988852 32736031 X 467428 199433 X false true X true false X 1635160 1635160 27039600 4417583 22622017 1046693 1028820 17873 1222212 347608 874604 25149654 USDA LOAN PAYABLE - LONG TERM 24824960 USDA LOAN PAYABLE - SHORT TERM 1031056 LIGHT FIXTURES LEASE - LONG TERM 217880 INTEREST PAYABLE 61229 LIGHT FIXTURES LEASE - SHORT TERM 19789 26154914 15460311 15460311 15460311 14992883 14992883 14992883 FORM 990 - ORGANIZATION'S MISSION THE BAKER COUNTY CORRECTIONS MANAGEMENT CORPORATION (THE CORPORATION) A NOT-FOR-PROFIT ORGANIZATION, IS A COMPONENT UNIT OF BAKER COUNTY, FLORIDA (THE COUNTY). THE CORPORATION WAS ESTABLISHED ON JANUARY 24, 2017, TO RECEIVE A USDA COMMUNITY FACILITIES DIRECT LOAN FOR THE PURPOSES OF PURCHASING BAKER CORRECTIONAL DEVELOPMENT CORPORATION (BCDC), PAYING OFF REVENUE BONDS OWED BY BCDC, AND FOR OPERATING THE JAIL FACILITY FOR THE COUNTY. THE ACQUISITION OF BCDC TOOK PLACE ON FEBRUARY 6, 2019, FOR 35,500,000. THE FACILITY HAS 512 BEDS AND BECAME OPERATIONAL ON JUNE 13, 2009. FORM 990, PAGE 1, PART I, LINE 6 VOLUNTEERS CONSIST OF AN APPOINTED BOARD OF DIRECTORS WHICH OVERSEE THE OPERATION OF THE FACILITY. FORM 990, PAGE 6, PART VI, LINE 11B WHEN FORM 990 IS FINALIZED THE FORM IS SUBMITTED FOR REVIEW TO THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15A ONE INDIVIDUAL PAID BY THE ENTITY AS A SUB-CONTRACTOR TO ACT AS THE CFO FOR THE BOARD. COMPENSATION WAS NEGOTIATED WHEN CFO WAS HIRED BY THE BOARD. FORM 990, PAGE 6, PART VI, LINE 19 BAKER COUNTY CORRECTIONS MANAGEMENT CORPORATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST AT THEIR OFFICE AT 1 SHERIFF'S OFFICE DRIVE, MACCLENNY, FLORIDA 32063-0749. FORM 990, PART XI, LINE 9 DURING THE YEAR, THE BAKER COUNTY CORRECTIONS MANAGEMENT CORPORATION (THE "CORPORATION") IDENTIFIED A REIMBURSEMENT FROM THE BAKER COUNTY SHERIFF'S OFFICE ("BCSO") IN THE AMOUNT OF 199,433 RELATED TO AN OVERPAYMENT APPLICABLE TO FISCAL YEAR 2023-2024. THE REIMBURSEMENT WAS RECEIVED OR IDENTIFIED IN DECEMBER 2025; HOWEVER, THE RELATED RECEIVABLE SHOULD HAVE BEEN RECOGNIZED IN THE FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED PRIOR TO OCTOBER 1, 2024. ACCORDINGLY, THE CORPORATION RECORDED A PRIOR PERIOD ADJUSTMENT TO RECOGNIZE THE RECEIVABLE IN THE PROPER PERIOD. BEGINNING FUND BALANCE AND ACCOUNTS RECEIVABLE WERE INCREASED BY 199,433 TO CORRECT THE PRIOR PERIOD FINANCIAL STATEMENTS. BAKER COUNTY SHERIFF'S OFFICE 1 SHERIFFS OFFICE DRIVE MACCLENNY FL 32063 596018702 FL N/A false false false false false false false false false false false false false false true true true false false false BAKER COUNTY SHERIFF'S OFFICE O ACTUAL COSTS SCHEDULE R SCHEDULE R, PART II, PART (B) TO PROVIDE LAW ENFORCEMENT SERVICES AND PROTECTION TO THE CITIZENS OF BAKER COUNTY, FLORIDA. TO OPERATE A 512 BED JAIL FACILITY.