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Nonprofit · EIN 23-7303117

FLORIDA SHERIFFS YOUTH RANCHES INC

Tax-exempt · BOYS RANCH, FL 32064

Financials

$17M$14.3M2022$17.8M$14.6M2023$20.9M$16.1M2024
Revenue Expenses · by fiscal year end
Financials of FLORIDA SHERIFFS YOUTH RANCHES INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
September 30, 2025990$20,926,672$16,133,069$4,793,603$114,337,304$6,270,166$108,067,138
September 30, 2024990$17,805,854$14,635,600$3,170,254$105,186,000$5,183,827$100,002,173
September 30, 2023990$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.

NameTitleHours / weekCompensationFrom related orgsOther / benefits
Mr William A Frye JrPresident
Officer
45$138,232$36,745$19,235
Mrs P Maria KnappExecutive President
Officer
45$108,406$0$27,321
Mr Mark D DavisVP Operations
Officer
40$83,613$20,903$27,234
Mrs Christine DoddVP Finance
Officer
40$76,017$19,004$18,384
Mrs Elisha HoggardVP Programs
Officer
50$76,662$0$27,120
Ms Regina HammondChief of Staff/Assistant Secretary
Officer
45$85,970$9,552$4,186
Mr Scott StephensVice Chairman
Trustee or director, Officer
2$0$0$0
Sheriff Bill PrummellChair
Trustee or director, Officer
2$0$0$0
Mr Dan HagerTreasurer
Trustee or director, Officer
2$0$0$0
Mr Josh CrappsDirector
Trustee or director
2$0$0$0
Sheriff David HarperDirector
Trustee or director
2$0$0$0
Sheriff Mac McNeillDirector
Trustee or director
2$0$0$0
Mr Jim PreviteraDirector
Trustee or director
2$0$0$0
Sheriff Billy WoodsSecretary
Trustee or director, Officer
2$0$0$0
Chief Deputy Nancy Brown RetDirector
Trustee or director
2$0$0$0
8 more people on this return
NameTitleHours / weekCompensation
Mrs Julie PelusoDirector
Trustee or director
2$0
Mrs Kelly EllisDirector
Trustee or director
2$0
Sheriff Mike PrendergastDirector (2/24-11/24)
Trustee or director
2$0
Sheriff William O FarmerDirector (end 11/24)
Trustee or director
2$0
Sheriff Bobby McCallumPast Chair
Trustee or director, Officer
2$0
Sheriff Eric FlowersDirector (began 2/25)
Trustee or director
2$0
Sheriff Bill LeeperDirector (began 2/25)
Trustee or director
2$0
Mrs Stephanie McClendonDirector
Trustee or director
2$0
990 for the year ended September 30, 2024: 20 people
NameTitleHours / weekCompensationFrom related orgsOther / benefits
Mr William A Frye JrPresident
Officer
45$156,624$17,403$38,002
Mrs Maria KnappExecutive Vice President
Officer
50$109,188$0$28,842
Mr Mark D DavisVP Operations
Officer
40$81,835$20,459$28,808
Mrs Christine DoddVP Finance
Officer
40$69,191$17,298$18,582
Ms Regina HammondChief of Staff/Assistant Secretary
Officer
45$78,346$8,705$3,494
Sheriff Bobby McCallumChairman
Trustee or director, Officer
2$0$0$0
Mr Scott StephensVice Chairman
Trustee or director, Officer
2$0$0$0
Sheriff Bill PrummellSecretary
Trustee or director, Officer
2$0$0$0
Mr Dan HagerTreasurer
Trustee or director, Officer
2$0$0$0
Mr Josh CrappsDirector
Trustee or director
2$0$0$0
Sheriff David HarperDirector
Trustee or director
2$0$0$0
Sheriff Mac McNeillDirector
Trustee or director
2$0$0$0
Mr Jim PreviteraDirector
Trustee or director
2$0$0$0
Sheriff Billy WoodsDirector
Trustee or director
2$0$0$0
Chief Deputy Nancy Brown RetDirector
Trustee or director
2$0$0$0
Mrs Julie PelusoDirector
Trustee or director
2$0$0$0
Mrs Stephanie McClendonDirector (began 2/24)
Trustee or director
2$0$0$0
Mrs Kelly EllisDirector (began 2/24)
Trustee or director
2$0$0$0
Sheriff Mike PrendergastDirector (began 2/24)
Trustee or director
2$0$0$0
Sheriff William O FarmerDirector
Trustee or director
2$0$0$0
990 for the year ended September 30, 2023: 24 people
NameTitleHours / weekCompensationFrom related orgsOther / benefits
Mr William A Frye JrPresident
Officer
45$156,930$17,437$34,235
Mrs Maria KnappExecutive Vice President
Officer
50$109,787$0$21,827
Mrs Teena BuchananVP Finance (ended 4/23)
Officer
40$79,292$19,823$29,043
Mr Mark D DavisVP Operations
Officer
40$82,216$20,554$21,528
Ms Regina HammondChief of Staff/Assistant Secretary
Officer
45$72,546$8,061$2,898
Sheriff Bobby McCallumChairman
Trustee or director, Officer
2$0$0$0
Mr Scott StephensVice Chairman
Trustee or director, Officer
2$0$0$0
Ms Vicky TalmadgeTreasurer
Trustee or director, Officer
2$0$0$0
Mr Tucker LemleySecretary (ended 5/23)
Trustee or director, Officer
2$0$0$0
Sheriff Bill PrummellSecretary (began 2/23)
Trustee or director, Officer
2$0$0$0
Sheriff Rick StalyImmediate Past Chairman
Trustee or director
2$0$0$0
Mr Dan HagerDirector (began 2/23)
Trustee or director
2$0$0$0
Mr Josh CrappsDirector
Trustee or director
2$0$0$0
Rev Mark BeckerDirector (ended 2/23)
Trustee or director
2$0$0$0
Sheriff William O FarmerDirector
Trustee or director
2$0$0$0
Chief Deputy Nancy Brown RetDirector (began 2/23)
Trustee or director
2$0$0$0
Sheriff Rick WellsDirector (ended 2/23)
Trustee or director
2$0$0$0
Sheriff David HarperDirector
Trustee or director
2$0$0$0
Sheriff Mac McNeillDirector
Trustee or director
2$0$0$0
Mrs Julie PelusoDirector
Trustee or director
2$0$0$0
Mr Jim PreviteraDirector
Trustee or director
2$0$0$0
Mrs Kelly EllisDirector
Trustee or director
2$0$0$0
Sheriff Billy WoodsDirector
Trustee or director
2$0$0$0
Mrs Christine DoddVP 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
Return prepared by
Batts Morrison Wales and Lee PA

Mission

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

990 for the year ended September 30, 2025

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 yearYear endedDueIRS public records
2025September 30, 2026February 16, 2027Not due yet
2024September 30, 2025February 17, 2026990 on file
2023September 30, 2024February 18, 2025990 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
Assets (IRS master file)
$114,337,304
Income (IRS master file)
$33,156,475

Filing history

FormYear endedRevenueExpensesAssetsReturn
990September 2025$20,926,672$16,133,069$114,337,304XML
990-TSeptember 2025–––IRS
990September 2024$17,805,854$14,635,600$105,186,000XML
990-TSeptember 2024–––IRS
990September 2023$17,014,847$14,272,443$90,285,688XML
990-TSeptember 2023–––IRS
990September 2022$25,037,131$13,880,900$84,342,372IRS
990-TSeptember 2022–––IRS
990September 2021–––IRS
990-TSeptember 2021–––IRS
990September 2020–––IRS
990September 2019–––IRS
990September 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.