Florida Sheriffs Youth Ranches Inc

Nonprofit profile at a glance

EIN
237303117
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Boys Ranch, FL, USA
Phone
3868425501
Rating
78
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Youth Development Programs

Official website

Reported finances

Revenue
$20,926,672
Expenses
$16,133,069
Assets
$114,337,304
Liabilities
$6,270,166

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

23 people listed

Executive titles in this filing

  • Mr William A Frye Jr (President)
  • Mrs P Maria Knapp (Executive President)

Highest reported compensation

  • Mr William A Frye Jr (President): $194,212 total reported compensation
  • Mrs P Maria Knapp (Executive President): $135,727 total reported compensation
  • Mr Mark D Davis (VP Operations): $131,750 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

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

What it reported doing in 2024

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.

Operating model

Revenue model
Donor-supported. 74% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 98% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 88
  • Accountability: 100
  • Sustainability: 82
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.3%; rating input score 64
  • Program expense ratio: 67.3%; rating input score 67
  • Fundraising efficiency: $6.73 raised per $1 spent on fundraising; rating input score 28; 28th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 22.9%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 7.09; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 4.3%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: -1.7% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: 2.8% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: 4.5% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 64.3% of revenue deployed · 67.3% of spending went to programs
  • Governance: 15 of 15 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $10.9M in reported program spending
  • Leadership: top reported pay $194K · 23 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $1.3M reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 11 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 28/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.