2024-05-01T13:08:33-05:00 2023-09-30 910189318 MOSS ADAMS LLP 6565 AMERICAS PARKWAY NE STE 600 ALBUQUERQUE NM 87110 990 2022-10-01 750808768 CAL FARLEY'S BOYS RANCH CALF 8063722341 PO BOX 1890 AMARILLO TX 79105 MEGAN JOHNSON CFO 8063722341 2024-04-28 1 MEGAN JOHNSON 999009999 1 PAMELA ALEXANDERSON P01218925 5058787200 2024-04-28 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CAL FARLEY'S RICHARD NEDELKOFF PO BOX 1890 AMARILLO TX 79105 69542800 0 X WWW.CALFARLEY.ORG X 1939 TX CAL FARLEY'S PROVIDES PROFESSIONAL PROGRAMS AND SERVICES IN A CHRIST-CENTERED ATMOSPHERE TO STRENGTHEN FAMILIES AND SUPPORT THE OVERALL DEVELOPMENT OF CHILDREN. 17 17 356 17 0 0 44613236 46930845 74044 42501 1668687 2911862 4909691 3804702 51265658 53689910 8658376 15556958 0 0 17169039 16832783 5491721 6709237 10280907 16460729 17188603 47779865 56287581 3485793 -2597671 145335305 151379929 5179303 10237067 140156002 141142862 X CAL FARLEY'S MISSION IS TO PROVIDE PROFESSIONAL PROGRAMS AND SERVICES IN A CHRIST-CENTERED ATMOSPHERE TO STRENGTHEN FAMILIES AND SUPPORT THE OVERALL DEVELOPMENT OF CHILDREN. 0 0 39348333 15071308 42501 BOYS RANCH: CAL FARLEY'S OFFERS A RESIDENTIAL COMMUNITY OPEN TO CHILDREN AGES 5 TO 18. EACH YEAR, WE WELCOME NEW RESIDENTS FROM ACROSS THE NATION. THE AVERAGE LENGTH OF STAY AT BOYS RANCH IS ABOUT TWO YEARS BEFORE CHILDREN ARE FULLY REUNITED WITH THEIR FAMILIES. WHILE THEY RESIDE AT BOYS RANCH, CHILDREN RECEIVE EVIDENCE-BASED, PROFESSIONAL THERAPEUTIC SERVICES AND WORK TOWARD HIGHLY INDIVIDUALIZED GOALS.OUR PRIMARY GOAL AT BOYS RANCH IS TO PROVIDE EVERY CHILD A SAFE ENVIRONMENT WHERE THEY CAN BUILD MEANINGFUL, TRUSTING RELATIONSHIPS WITH THEIR PEERS AND RESPONSIBLE ADULTS. HOUSE PARENTS, CASE WORKERS, EXPERIENTIAL LEARNING MENTORS, AND OTHER ADULT ROLE MODELS GUIDE OUR YOUTH TO DEVELOP THEIR POTENTIAL AND BECOME PRINCIPLED, CONTRIBUTING MEMBERS OF SOCIETY.CHILDREN ATTEND ONE OF THREE ON-CAMPUS SCHOOLS (ELEMENTARY, MIDDLE, AND HIGH SCHOOL) AND LIVE IN GROUP HOMES WITH SUPPORTIVE HOUSE PARENTS. WE ARE PROUD TO OFFER A VARIETY OF ACADEMIC, VOCATIONAL, SPIRITUAL, AND EXTRA-CURRICULAR ACTIVITIES TO HELP OUR CHILDREN BECOME RESPONSIBLE, CONFIDENT, RESILIENT YOUNG ADULTS.WE SERVED 160 CHILDREN AT THE RANCH DURING THE FISCAL YEAR 2022-2023. 1812910 485650 COMMUNITY SERVICE PROGRAMS: IN ADDITION TO THE SERVICES OFFERED AT BOYS RANCH, WE EXTEND SERVICES TO OUR COMMUNITY AT LARGE. OUR COMMUNITY SERVICE PROGRAM PROVIDES THE CONTINUATION OF CARE FOR YOUNG ADULTS WHO MIGHT HAVE OR HAVE NOT GRADUATED FROM BOYS RANCH AND ARE ENTERING THE NEXT STAGE IN LIFE: DETERMINING HOW TO LIVE THEIR NEW, INDEPENDENT LIVES. COMMUNITY SERVICE PROGRAMS OFFERED INCLUDE INDEPENDENT LIVING PROGRAM, TRANSITIONAL AFTERCARE, FAMILY PRESERVATION, FAMILY ENGAGEMENT, ALUMNI CASE MANAGEMENT, AND COMMUNITY COUNSELING. WE SERVED 373 CHILDREN AND FAMILIES IN OUR COMMUNITY SERVICE PROGRAM DURING THE FISCAL YEAR 2022-2023. 41161243 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 71 0 1 356 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 17 17 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AL AR CA CT FL GA HI IL KS KY MA MD ME MI MN MS NC ND NH NJ NM NY OK OR PA RI SC TN UT VA WI WV CO OH WA X X MEGAN JOHNSON 8063222581 600 WEST 11TH STREET AMARILLO TX 791013228 LANCE PURCELL CHAIRMAN OF THE BOARD 1.00 1.00 X X 0 0 0 JULIE ATTEBURY VICE CHAIRMAN OF THE BOARD 1.00 1.00 X X 0 0 0 JOSEPH PETERSON SECRETARY 1.00 X X 0 0 0 TANNER ALEXANDER DIRECTOR 1.00 X 0 0 0 MICHELLE BONNER DIRECTOR 1.00 1.00 X 0 0 0 JANE KING DIRECTOR 1.00 X 0 0 0 MIKE KING DIRECTOR 1.00 1.00 X 0 0 0 JOE LOVELL DIRECTOR 1.00 X 0 0 0 JEFF MITCHELL DIRECTOR 1.00 X 0 0 0 WALTER FOUR PRICE DIRECTOR 1.00 X 0 0 0 J AVERY RUSH III DIRECTOR 1.00 X 0 0 0 RODNEY RUTHART DIRECTOR 1.00 1.00 X 0 0 0 ROD SCHRODER DIRECTOR 1.00 1.00 X 0 0 0 MALCOLM SHELTON DIRECTOR 1.00 1.00 X 0 0 0 SHANNON STAPP DIRECTOR 1.00 X 0 0 0 CLAUDIA STUART DIRECTOR 1.00 X 0 0 0 TOL WARE DIRECTOR 1.00 X 0 0 0 MARK STROTHER EXEC. VP & COO 40.00 1.00 X 202354 0 18792 MEGAN JOHNSON CFO 40.00 1.00 X 156959 0 16469 MICHELLE MAIKOETTER CHIEF PROGRAM OFFICER 40.00 X 133432 0 14610 DARRIN MURPHY VP FOR DEVELOPMENT (THRU 10/3/22) 40.00 X 138979 0 12573 WENDY KRISTER-HOWARD VP FOR HUMAN RESOURCES 40.00 X 103686 0 5304 RICHARD NEDELKOFF CEO 40.00 1.00 X 164868 0 10566 MIKE PACINO GIFT OFFICER 40.00 X 101760 0 13518 1002038 0 91832 7 0 1 0 RR DONNELLEY PO BOX 932721 CLEVELAND OH 44193 PRINT VENDOR FOR MAIL PROGRAM 9550146 DIRECT MAIL SOLUTIONS 4650 OAKLEYS LANE RICHMOND VA 23231 PREPARES CREATIVE FOR DIRECT MARKETING P 574329 EMERGENCY SERVICES FOUNDATION OF TEXAS PO BOX 134 BOYS RANCH TX 79010 EMS AMBULANCE SERVICE 500625 PANHANDLE FAMILY CARE LLC PO BOX 10 PANHANDLE TX 79068 MEDICAL CLINIC SERVICE PROVIDERS 494105 ADSTRA LLC PO BOX 23907 NEW YORK NY 10087 PREPARES CREATIVE FOR DIRECT MARKETING P 307468 12 76611 17547008 29307226 2364149 46930845 BOYS RANCH CUSTODIAL F 900099 39096 39096 ROUGHRIDER GRILL 900099 3405 3405 42501 3174529 3174529 3746491 3746491 66998 12266 54732 54732 54732 14771512 32376 15066555 0 -295043 32376 -262667 -262667 117509 76611 122710 -5201 -5201 557463 651359 -93896 -93896 DAYCARE 900099 93082 93082 9494 9494 102576 53689910 42501 0 6716564 14985235 14985235 571723 571723 1096664 844190 172422 80052 12306576 9442185 1962137 902254 528047 422892 68677 36478 1882263 1507431 244803 130029 1019233 791252 153223 74758 25791 25791 135500 135500 6709237 6709237 193159 193159 643495 179761 274266 189468 82088 2527 79561 3755818 1723935 161199 1870684 1173982 989402 184580 374598 324759 31950 17889 27822 27822 3541480 3089436 452044 1701462 1506527 194935 REPAIRS AND MAINTENANCE 1716638 1140834 358859 216945 MEDICAL 1081194 1081194 DINING HALL 847142 847142 HOME LIFE 602131 602131 1286303 1108687 124503 53113 56287581 41161243 4845431 10280907 314253 246653 13898735 20283650 17263898 16876646 918724 791849 29700 23946 765648 798949 1547457 640701 104158132 80875798 23213342 23282334 21329882 21518257 10000 10000 15545312 13327078 50498354 53579866 145335305 151379929 5179303 2376595 0 7860472 5179303 10237067 X 60989998 59527816 79166004 81615046 140156002 141142862 145335305 151379929 X -2597671 -168287 3752818 X 0 1 X 1 0 X 41495627 38475312 42375067 44613236 46930845 213890087 41495627 38475312 42375067 44613236 46930845 213890087 84533480 129356607 5091489 4596071 6178303 7199619 6988018 30053500 1966 1966 49157 29012 7549 38941 9494 134153 244079706 5113880 0.53000 0.52030 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2018 AMOUNT: $ 49,157. 2019 AMOUNT: $ 26,545. 2020 AMOUNT: $ 4,428. 2021 AMOUNT: $ 25,242. 2022 AMOUNT: $ 9,494. INSURANCE PROCEEDS - 2019 AMOUNT: $ 2,467. 2020 AMOUNT: $ 3,121. 2021 AMOUNT: $ 12,424. CHALLENGE COURSE - 2021 AMOUNT: $ 1,275. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21601732 223465 1057823 49071 393997 22439952 20716170 969530 334246 41503 376711 21601732 19281355 202768 1656887 77891 346949 20716170 18298628 209500 1252982 124108 355647 19281355 16393596 1729967 690265 129514 385686 18298628 0.00000 0.79100 0.20900 0 0 289734 4447841 4737575 73184865 59649227 13535638 18723029 15728435 2994594 7512663 5498136 2014527 23282334 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 35293339 COIN, JEWELRY, ETC. 31387 FUNDS INVESTED WITH CAL FARLEY'S BOYS RANCH FOUNDATION 16000000 DUE FROM CAL FARLEY'S BOYS RANCH FOUNDATION 97677 RIGHT OF USE ASSETS 517227 CASH VALUE LIFE INSURANCE POLICIES 1640236 53579866 LEASE LIABILITIES 528275 PAYABLE TO CAL FARLEY'S BOYS RANCH FOUNDATION 7332197 7860472 X PART V, LINE 4: THE INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUNDS IS TO BE HELD INDEFINITELY, AND THE INCOME FROM WHICH IS GENERALLY RESTRICTED FOR OPERATIONAL PURPOSES AND EDUCATIONAL SCHOLARSHIPS. PART X, LINE 2: CAL FARLEY'S IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME UNDER SECTION 501 (A) OF THE INTERNAL REVENUE CODE (IRC) OF 1986, AS AMENDED, AS AN ORGANIZATION DESCRIBED IN IRC SECTION 501 (C)(3). FURTHER, CAL FARLEY'S HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER THE IRC SECTION 509(A), AND, AS SUCH, CONTRIBUTIONS TO CAL FARLEY'S QUALIFY FOR DEDUCTION AS CHARITABLE CONTRIBUTIONS. HOWEVER, INCOME GENERATED FROM ACTIVITIES UNRELATED TO CAL FARLEY'S EXEMPT PURPOSE IS SUBJECT TO TAX UNDER IRC SECTION 511. TASCOSA ENTERPRISES, LLC IS A WHOLLY OWNED SUBSIDIARY OF CAL FARLEY'S AND, THEREFORE, CONSIDERED A DISREGARDED ENTITY FOR FEDERAL INCOME TAX PURPOSES. FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) PROVIDES GUIDANCE FOR HOW UNCERTAIN TAX POSITIONS SHOULD BE RECOGNIZED, MEASURED, DISCLOSED, AND PRESENTED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THIS REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE CAL FARLEY'S TAX RETURN TO DETERMINE WHETHER THE TAX POSITIONS ARE MORE-LIKELY-THAN-NOT OF BEING SUSTAINED WHEN CHALLENGED OR WHEN EXAMINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE-LIKELY-THAN-NOT THRESHOLD WOULD BE RECORDED AS A TAX BENEFIT OR EXPENSE AND LIABILITY IN THE CURRENT YEAR. MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN INCOME TAX POSITIONS. X X X X X X 1 RR DONNELLEY PO BOX 932721 CLEVELAND OH 44193 PREPARES CREATIVE FOR DIRECT MARKETING PACKAGES 0 11097675 6709237 4388438 11097675 6709237 4388438 AK AL AZ AR CA CO CT DC DE FL GA GU HI IA ID IL IN KS KY LA MA MD ME MI MN MO MS MT NC ND NE NH NJ NM NV NY OH OK OR PA PR RI SC SD TN TX UT VA VT WA WI WV WY RODEO 148103 31024 117079 19183 25402 73213 SAN ANTONIO EVENT 30000 30000 4500 412 1 16017 15587 430 194120 76611 117509 19183 29902 73625 122710 -5201 1 BOYS RANCH INDEPENDENT SCHOOL DISTRICT PO BOX 219 BOYS RANCH TX 79010 756000229 GOV 2500000 0 GENERAL OPERATIONS SUPPORT CAL FARLEY'S BOYS RANCH FOUNDATION PO BOX 1890 AMARILLO TX 79174 751080987 501(C)(3) 12485235 0 GENERAL OPERATION SUPPORT - ENDOWMENTS 2 0 VOCATIONAL & COLLEGE SCHOLARSHIPS 96 482263 FOOD PANTRY FOR ALUMNI 519 0 18452 FMV VARIOUS FOOD ITEMS VARIOUS ALUMNI SUPPORT (ASSISTANCE WITH UTILITIES, MEDICATIONS, FUEL, FEES FOR SCHOOL APPLICATIONS) 91 34546 VARIOUS ALUMNI COUNSELING, THERAPY, ETC. 3 4143 ALUMNI HOUSING ASSISTANCE 12 12959 FAMILY PRESERVATION: INTENSIVE CASE MANAGEMENT TO YOUTH AND FAMILIES; MEALS, SNACKS, SUPPLIES, FINANCIAL ASSISTANCE 81 6478 FAMILY ENGAGEMENT -INTERVENTION SERVICES TO CHILDREN AND FAMILIES: MEALS, SNACKS, SUPPLIES 51 1838 TRANSITIONAL AFTERCARE- SUPERVISION AND SUPPORT TO BOYS RANCH GRADUATES; SUPPORT WITH UTILITIES, RENT, MEDICAL, VEHICLE, COMPUTERS, CLOTHING, AND THERAPY 34 11044 PART I, LINE 2: THE PERFORMANCE AND PROGRESS OF SCHOLARSHIP RECIPIENTS ARE CLOSELY MONITORED BY COPIES OF GRADES FURNISHED BY THE RECIPIENTS EACH SEMESTER AND ON-CAMPUS VISITS BY A MEMBER OF THE SCHOLARSHIP COMMITTEE. AMOUNTS PROVIDED TO THE BOYS RANCH INDEPENDENT SCHOOL DISTRICT ARE MONITORED BY CAL FARLEY'S THROUGH THE CHIEF OPERATING OFFICER, WHO SERVES ON THE BOARD OF BOYS RANCH INDEPENDENT SCHOOL DISTRICT. X X 0 0 0 0 0 0 0 0 0 MARK STROTHER EXEC. VP & COO 202354 0 0 0 0 0 10176 0 8616 0 221146 0 0 0 RICHARD NEDELKOFF CEO 164868 0 0 0 0 0 7087 0 3479 0 175434 0 0 0 MEGAN JOHNSON CFO 156959 0 0 0 0 0 7687 0 8782 0 173428 0 0 0 DARRIN MURPHY VP FOR DEVELOPMENT (THRU 10/3/22) 138979 0 0 0 0 0 5713 0 6860 0 151552 0 0 0 X 50201 FMV X 11 1873803 FMV X 1 240000 FMV X 3 118043 FMV X EQUIPMENT 1 39000 FMV X FISH FOR PONDS 1 34720 FMV X LIVESTOCK 9 4000 FMV X RODEO AUCTION ITEMS 12 1960 FMV X PROGRAM SUPPLIES 2 1442 FMV X RODEO SUPPLIES 1 700 FMV X GIFT CARDS 8 280 FMV 1 0 1 0 FORM 990, PART VI, SECTION A, LINE 2 WALTER "FOUR" PRICE AND TOL WARE, BUSINESS RELATIONSHIP. RODNEY RUTHART AND MALCOLM SHELTON, BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PRESENTED BY THE AUDITORS AT THE MARCH BOARD MEETING. A COPY OF THE 990 IS GIVEN TO THE BOARD MEMBERS FOR REVIEW PRIOR TO THE BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST QUESTIONNAIRE IS SENT TO DIRECTORS AND OFFICERS ANNUALLY. THE PRESIDENT/CEO ENSURES THAT ALL ARE COMPLETED AND MAINTAINED ON FILE IN THE OFFICE. IF A CONFLICT ARISES, THE PERSON WITH THE CONFLICT IS NOT ALLOWED TO VOTE ON THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 A COMPENSATION STUDY IS PERFORMED ANNUALLY REGARDING CEO SALARY. THE RESULTS ARE PRESENTED TO THE BOARD FOR DELIBERATION AND ULTIMATE SALARY DETERMINATION AS PART OF THE CEO'S ANNUAL EVALUATION. COMPARABLE DATA IS USED IN THE STUDY. THIS PROCESS IS DOCUMENTED AND HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION'S FINANCIAL STATEMENTS AND ANNUAL REPORT ARE AVAILABLE TO THE PUBLIC THROUGH ITS WEBSITE WWW.CALFARLEY.ORG. FORM 990, PART XI, LINE 9: CHANGE IN VALUE-PROMISES TO GIVE 5,617,398. CHANGE IN VALUE-MINERAL INTERESTS -2,218,235. CHANGE IN VALUE IN BENEFICIAL INTEREST IN PERPETUAL TRUSTS 827,847. LOSS ON UNCOLLECTIBLE PLEDGES -474,192. TASCOSA ENTERPRISES LLC 600 SW 11TH STREET AMARILLO TX 79101 462347447 PROVIDES INFRASTRUCTURE TX 0 0 CAL FARLEY'S BOYS RANCH CAL FARLEY'S BOYS RANCH FOUNDATION PO BOX 1890 AMARILLO TX 791741890 751080987 CHILD & FAMILY SERVICES TX 501(C)(3) LINE 12A,I CAL FARLEY'S BOYS RANCH 1 TRUST UNDER WILL OF FAYE MCINTIRE PO BOX 1 AMARILLO TX 79105 756112086 PERPETUAL TRUST TX CAL FARLEY'S BOYS RANCH T 83855 2344569 1.00000 0 PEELER CHARITABLE TRUST PO BOX 1 AMARILLO TX 79105 756599973 PERPETUAL TRUST TX CAL FARLEY'S BOYS RANCH T 425569 8693040 1.00000 0 MARION F VAN STREAIN PERPERTUAL CHARITABLE TRUST FBO CAL FARLEY'S BOYS RA PO BOX 1 AMARILLO TX 79105 946662309 PERPETUAL TRUST TX CAL FARLEY'S BOYS RANCH T 135200 2436358 1.00000 0 DUNSTON LEROY AND PATRICIA PO BOX 1 AMARILLO TX 79105 UNITRUST TX CAL FARLEY'S BOYS RANCH T 318243 1.00000 0 CHARITABLE REMAINDER TRUSTS (1) PO BOX 1 AMARILLO TX 79105 CHARITABLE REMAINDER TRUST TX N/A T 0 0 1 1 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 CAL FARLEY'S BOYS RANCH FOUNDATION B 12485235 ACTUAL AMOUNT TRANSFERRED CAL FARLEY'S BOYS RANCH FOUNDATION C 17547008 ACTUAL AMOUNT TRANSFERRED CAL FARLEY'S BOYS RANCH FOUNDATION D 97677 FMV CAL FARLEY'S BOYS RANCH FOUNDATION E 7332197 FMV