Nonprofit · EIN 23-7303117
FLORIDA SHERIFFS YOUTH RANCHES INC
Tax-exempt · BOYS RANCH, FL 32064
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $20,926,672 | $16,133,069 | $4,793,603 | $114,337,304 | $6,270,166 | $108,067,138 |
| September 30, 2024 | 990 | $17,805,854 | $14,635,600 | $3,170,254 | $105,186,000 | $5,183,827 | $100,002,173 |
| September 30, 2023 | 990 | $17,014,847 | $14,272,443 | $2,742,404 | $90,285,688 | $5,494,529 | $84,791,159 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $14,438,415
- Program service revenue
- $1,195,075
- Investment income
- $4,626,574
- Net rental income
- $65,998
- Net gain from sales of assets
- $3,123,338
- Net income from fundraising events
- -$9,820
- Other revenue
- $666,608
Expenses
- Grants and similar amounts paid
- $169,699
- Compensation of officers, directors and key employees
- $737,442
- Other salaries and wages
- $5,852,779
- Salaries, compensation and benefits (total)
- $7,969,459
- Professional fundraising fees
- $0
- Legal fees
- $2,485
- Accounting fees
- $106,767
- Occupancy
- $584,568
- Travel
- $362,613
- Depreciation
- $1,408,576
- Program services (functional)
- $10,857,937
- Management and general (functional)
- $3,128,905
- Fundraising (functional)
- $2,146,227
Balance sheet and other
- Total assets, start of year
- $105,186,000
- Total assets, end of year
- $114,337,304
- Total liabilities, end of year
- $6,270,166
- Net assets, end of year
- $108,067,138
- Land, buildings and equipment
- $14,767,498
- Publicly traded securities
- $77,481,977
- Net assets without donor restrictions
- $34,188,648
- Net assets with donor restrictions
- $73,878,490
- Gross unrelated business income
- $832,558
- Gross receipts
- $33,156,475
- Employees
- 235
- Volunteers
- 1,367
- Year formed
- 1973
- State of legal domicile
- FL
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Mr William A Frye Jr | President Officer | 45 | $138,232 | $36,745 | $19,235 |
| Mrs P Maria Knapp | Executive President Officer | 45 | $108,406 | $0 | $27,321 |
| Mr Mark D Davis | VP Operations Officer | 40 | $83,613 | $20,903 | $27,234 |
| Mrs Christine Dodd | VP Finance Officer | 40 | $76,017 | $19,004 | $18,384 |
| Mrs Elisha Hoggard | VP Programs Officer | 50 | $76,662 | $0 | $27,120 |
| Ms Regina Hammond | Chief of Staff/Assistant Secretary Officer | 45 | $85,970 | $9,552 | $4,186 |
| Mr Scott Stephens | Vice Chairman Trustee or director, Officer | 2 | $0 | $0 | $0 |
| Sheriff Bill Prummell | Chair Trustee or director, Officer | 2 | $0 | $0 | $0 |
| Mr Dan Hager | Treasurer Trustee or director, Officer | 2 | $0 | $0 | $0 |
| Mr Josh Crapps | Director Trustee or director | 2 | $0 | $0 | $0 |
| Sheriff David Harper | Director Trustee or director | 2 | $0 | $0 | $0 |
| Sheriff Mac McNeill | Director Trustee or director | 2 | $0 | $0 | $0 |
| Mr Jim Previtera | Director Trustee or director | 2 | $0 | $0 | $0 |
| Sheriff Billy Woods | Secretary Trustee or director, Officer | 2 | $0 | $0 | $0 |
| Chief Deputy Nancy Brown Ret | Director Trustee or director | 2 | $0 | $0 | $0 |
8 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Mrs Julie Peluso | Director Trustee or director | 2 | $0 |
| Mrs Kelly Ellis | Director Trustee or director | 2 | $0 |
| Sheriff Mike Prendergast | Director (2/24-11/24) Trustee or director | 2 | $0 |
| Sheriff William O Farmer | Director (end 11/24) Trustee or director | 2 | $0 |
| Sheriff Bobby McCallum | Past Chair Trustee or director, Officer | 2 | $0 |
| Sheriff Eric Flowers | Director (began 2/25) Trustee or director | 2 | $0 |
| Sheriff Bill Leeper | Director (began 2/25) Trustee or director | 2 | $0 |
| Mrs Stephanie McClendon | Director Trustee or director | 2 | $0 |
990 for the year ended September 30, 2024: 20 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Mr William A Frye Jr | President Officer | 45 | $156,624 | $17,403 | $38,002 |
| Mrs Maria Knapp | Executive Vice President Officer | 50 | $109,188 | $0 | $28,842 |
| Mr Mark D Davis | VP Operations Officer | 40 | $81,835 | $20,459 | $28,808 |
| Mrs Christine Dodd | VP Finance Officer | 40 | $69,191 | $17,298 | $18,582 |
| Ms Regina Hammond | Chief of Staff/Assistant Secretary Officer | 45 | $78,346 | $8,705 | $3,494 |
| Sheriff Bobby McCallum | Chairman Trustee or director, Officer | 2 | $0 | $0 | $0 |
| Mr Scott Stephens | Vice Chairman Trustee or director, Officer | 2 | $0 | $0 | $0 |
| Sheriff Bill Prummell | Secretary Trustee or director, Officer | 2 | $0 | $0 | $0 |
| Mr Dan Hager | Treasurer Trustee or director, Officer | 2 | $0 | $0 | $0 |
| Mr Josh Crapps | Director Trustee or director | 2 | $0 | $0 | $0 |
| Sheriff David Harper | Director Trustee or director | 2 | $0 | $0 | $0 |
| Sheriff Mac McNeill | Director Trustee or director | 2 | $0 | $0 | $0 |
| Mr Jim Previtera | Director Trustee or director | 2 | $0 | $0 | $0 |
| Sheriff Billy Woods | Director Trustee or director | 2 | $0 | $0 | $0 |
| Chief Deputy Nancy Brown Ret | Director Trustee or director | 2 | $0 | $0 | $0 |
| Mrs Julie Peluso | Director Trustee or director | 2 | $0 | $0 | $0 |
| Mrs Stephanie McClendon | Director (began 2/24) Trustee or director | 2 | $0 | $0 | $0 |
| Mrs Kelly Ellis | Director (began 2/24) Trustee or director | 2 | $0 | $0 | $0 |
| Sheriff Mike Prendergast | Director (began 2/24) Trustee or director | 2 | $0 | $0 | $0 |
| Sheriff William O Farmer | Director Trustee or director | 2 | $0 | $0 | $0 |
990 for the year ended September 30, 2023: 24 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Mr William A Frye Jr | President Officer | 45 | $156,930 | $17,437 | $34,235 |
| Mrs Maria Knapp | Executive Vice President Officer | 50 | $109,787 | $0 | $21,827 |
| Mrs Teena Buchanan | VP Finance (ended 4/23) Officer | 40 | $79,292 | $19,823 | $29,043 |
| Mr Mark D Davis | VP Operations Officer | 40 | $82,216 | $20,554 | $21,528 |
| Ms Regina Hammond | Chief of Staff/Assistant Secretary Officer | 45 | $72,546 | $8,061 | $2,898 |
| Sheriff Bobby McCallum | Chairman Trustee or director, Officer | 2 | $0 | $0 | $0 |
| Mr Scott Stephens | Vice Chairman Trustee or director, Officer | 2 | $0 | $0 | $0 |
| Ms Vicky Talmadge | Treasurer Trustee or director, Officer | 2 | $0 | $0 | $0 |
| Mr Tucker Lemley | Secretary (ended 5/23) Trustee or director, Officer | 2 | $0 | $0 | $0 |
| Sheriff Bill Prummell | Secretary (began 2/23) Trustee or director, Officer | 2 | $0 | $0 | $0 |
| Sheriff Rick Staly | Immediate Past Chairman Trustee or director | 2 | $0 | $0 | $0 |
| Mr Dan Hager | Director (began 2/23) Trustee or director | 2 | $0 | $0 | $0 |
| Mr Josh Crapps | Director Trustee or director | 2 | $0 | $0 | $0 |
| Rev Mark Becker | Director (ended 2/23) Trustee or director | 2 | $0 | $0 | $0 |
| Sheriff William O Farmer | Director Trustee or director | 2 | $0 | $0 | $0 |
| Chief Deputy Nancy Brown Ret | Director (began 2/23) Trustee or director | 2 | $0 | $0 | $0 |
| Sheriff Rick Wells | Director (ended 2/23) Trustee or director | 2 | $0 | $0 | $0 |
| Sheriff David Harper | Director Trustee or director | 2 | $0 | $0 | $0 |
| Sheriff Mac McNeill | Director Trustee or director | 2 | $0 | $0 | $0 |
| Mrs Julie Peluso | Director Trustee or director | 2 | $0 | $0 | $0 |
| Mr Jim Previtera | Director Trustee or director | 2 | $0 | $0 | $0 |
| Mrs Kelly Ellis | Director Trustee or director | 2 | $0 | $0 | $0 |
| Sheriff Billy Woods | Director Trustee or director | 2 | $0 | $0 | $0 |
| Mrs Christine Dodd | VP Finance (began 4/23) Officer | 40 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2000, BOYS RANCH, FL 32064-1550
- Principal officer (990 for 2024)
- Christine Dodd, PO Box 2000, Boys Ranch, FL 32064
- Signed the 990
- Christine Dodd, VP Finance
- Phone
- (386) 842-5501
- Website
- www.youthranches.org
- Return prepared by
- Batts Morrison Wales and Lee PA
Mission
To prevent delinquency and develop lawful, resilient, and productive citizens.
Program accomplishments
- Residential ProgramsThe agency operated three residential group care facilities serving 71 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. All of the residential programs provide youth the opportunity to participate in work programs, attend an on-campus learning center or community school, engage in recreational activities, and participate in chapel services in accordance with the Organization's philosophy of "work, study, play, and pray."Expenses $7,601,383 · grants $169,699 · revenue $1,174,789
- Camping ProgramsCamping Services consists of three residential camp programs and a mobile day camp program. The camping programs provided residential camp experiences to 1,576 youth, mobile day camp services to 1,341 youth, and other school year, leadership, and team building services to 1,486 youth and adults. 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 $2,993,826 · revenue $177,154
- Community Based CounselingThe agency provides four Family Engagement Specialists and a Family Engagement Director who answer inquiry calls and requests for service from the agency's residential programs. The agency provided these services to 2,016 families, with 322 families proceeding to the Request for Services stage. When parents call, they are often frustrated and seeking help dealing with their child's behavior issues. Family Engagement Specialists 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 Engagement Specialist assists 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 their goals. When youth are discharged from the program, the Family Engagement Specialist can provide aftercare at the family's request.Expenses $262,728
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 23-7303117
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1973
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O50)
- Assets (IRS master file)
- $114,337,304
- Income (IRS master file)
- $33,156,475
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $20,926,672 | $16,133,069 | $114,337,304 | XML |
| 990-T | September 2025 | – | – | – | IRS |
| 990 | September 2024 | $17,805,854 | $14,635,600 | $105,186,000 | XML |
| 990-T | September 2024 | – | – | – | IRS |
| 990 | September 2023 | $17,014,847 | $14,272,443 | $90,285,688 | XML |
| 990-T | September 2023 | – | – | – | IRS |
| 990 | September 2022 | $25,037,131 | $13,880,900 | $84,342,372 | IRS |
| 990-T | September 2022 | – | – | – | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990-T | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7303117).
Questions about FLORIDA SHERIFFS YOUTH RANCHES INC
- What is the EIN of FLORIDA SHERIFFS YOUTH RANCHES INC?
- The employer identification number (EIN) of FLORIDA SHERIFFS YOUTH RANCHES INC is 23-7303117.
- Is FLORIDA SHERIFFS YOUTH RANCHES INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1973.
- Are donations to FLORIDA SHERIFFS YOUTH RANCHES INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FLORIDA SHERIFFS YOUTH RANCHES INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FLORIDA SHERIFFS YOUTH RANCHES INC due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FLORIDA SHERIFFS YOUTH RANCHES INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of FLORIDA SHERIFFS YOUTH RANCHES INC?
- The 990 for the year ended September 30, 2025 names Christine Dodd.
- Who are the officers and directors of FLORIDA SHERIFFS YOUTH RANCHES INC?
- The 990 for the year ended September 30, 2025 lists 23 people; 6 received compensation from the organization, the highest $138,232 (Mr William A Frye Jr, President).
- How much revenue does FLORIDA SHERIFFS YOUTH RANCHES INC have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $20,926,672, expenses of $16,133,069 and total assets of $114,337,304 at year end.