2024-10-23T03:30:59-00:00 2023-12-31 990 2023-01-01 760720675 Boys Town California Inc BOYS 4024981300 14100 Crawford Street Boys Town NE 68010 Judy F Rasmussen Chief Financial Officer 4024981300 2024-10-22 false 2023 2024-10-15 13:58:12Z Judy F Rasmussen 14100 Crawford Street Boys Town NE 68010 660749 false 3991 X X 2002 CA Changing the way America cares for children and families. 3 0 0 0 10811 0 0 28867 12272 0 39678 12272 0 0 10473 0 0 0 1472 1180 11945 1180 27733 11092 396450 436880 0 396450 436880 Changing the way America cares for children and families. false false 55 Boys Town California, Inc. ceased operations in 2017 and therefore did not provide any services for the tax year 2023. The legal entity is not yet disolved. true false false false false false false false false true false true false false false true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true X 0 0 0 false false false false false false false false false false false false false X 3 0 false false false false true true true true true false false true true true true true true false false false CA X Jeff Fusselman 5313553135 14100 Crawford Street Boys Town NE 68010 Judy F Rasmussen Executive Vice President Finance CFO - Chair 001.00 039.00 X X 0 388064 36583 Jeff Fusselman Director of Budget - Treasurer 002.00 038.00 X X 0 179662 41375 James Beckman Assistant General Counsel - Secretary 001.00 039.00 X X 0 169941 32011 737667 109969 false true false 2886 2886 657863 648477 9386 9386 9386 12272 12272 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1125 1125 0 0 0 0 0 0 0 0 0 0 0 0 0 55 55 0 1180 0 1180 0 55 396395 436880 396450 436880 0 0 X 146450 186880 250000 250000 396450 436880 396450 436880 11092 29338 X false true X true false X 88255 223140 570780 10811 892986 88255 223140 570780 10811 892986 892986 2098 1119 560 1417 2543 7737 757 561 38293 39611 940334 0.94960 0.62300 X false 396395 41610 1125 436880 427239 -29712 1132 396395 357181 70773 715 427239 322939 34694 452 357181 284057 39310 428 322939 0.57000 0.43000 false true true Financial derivatives and other financial products Closely-held equity interests Father Flanagans Trust Fund Unitized Pool 436880 F 436880 Federal income taxes X X 2 Boys Town and its affiliates have been recognized as a tax-exempt organization by the Internal Revenue Services IRS as described in Section 501c3 f the Code, and, therefore, is exempt from income taxes on related income under Section 501a of the Code. Boys Town accounts for uncertainties in accounting for income tax assets and liabilities by recognizing the effect of income tax positions only if those positions are more likely than not of being sustained. At December 31, 2023, Boys Town had no uncertain tax positions accrued. false false false false false false false false false Judy F Rasmussen Executive Vice President Finance CFO - Chair 346986 36500 4578 29724 6859 424647 Jeff Fusselman Director of Budget - Treasurer 173051 5500 1111 11194 30181 221037 James Beckman Assistant General Counsel - Secretary 165351 4000 590 10452 21559 201952 Form 990, Part V, Line 2a Father Flanagans Boys Home FFBH is the sole member of all subordinate/affiliate organizations. As part of the affiliate agreement with FFBH, all affiliates are to utilize FFBH employees to perform the mission of the organization. Costs incurred by FFBH for these employees are then passed on to the affiliate sites. Due to this arrangement, salaries are reported as a cost to the organization, but no W-2s are filed in the name of the affiliate organization. Form 990, Part VI, Section A, Line 6 Father Flanagans Boys Home FFBH is the sole member of all subordinate organizations. Dissolution of any of the subordinate organizations shall occur only upon the approval of FFBH, in which event its net assets shall be distributed to FFBH. Form 990, Part VI, Section A, Line 7a Father Flanagans Boys Home, the sole member, hires/appoints the organizations executive director. According to the by-laws of the organization, the executive director is the president and a voting member of the board. Since Boys Town California, Inc. ceased operations in 2017, the position of executive director/president has been vacant. Form 990, Part VI, Section A, Line 7b FFBH, the sole member, must approve the appointment or removal of subordinate organizations directors. All subordinate organizations operate under an affiliation agreement with FFBH that controls all of their activities. Dissolution of a subordinate organization shall only occur upon the approval of FFBH, in which event the net assets of the subordinate organization, shall be distributed to FFBH. Form 990, Part VI, Section B, Line 11b An electronic copy of the final Form 990 was provided to all directors of the affiliate board before it was filed. Form 990, Part VI, Section B, Line 12c Father Flanagans Boys Home, the sole member, regularly and consistently monitors and enforces with its conflict of interest policy mainly through official annual affirmations, self reporting, and observation. Father Flanagans Boys Home has a separate conflict of interest policy for trustees, the executive director, and employees. Trustees must complete a conflict of interest disclosure form and report any perceived or actual conflict. Any perceived or actual conflict of interest is reviewed by the compliance department with the assistance of general counsel. If a conflict does exist, the Executive Committee, with the assistance of general counsel, shall determine an appropriate remedy which may include, without limitation, the Trustee to recuse him/herself from participating in certain deliberations and votes, removing the trustee from a committee or Board. Officers and employees of Boys Town complete a Conflict of Interest Disclosure annually, identifying all actual, apparent, and potential Conflicts of Interest. Staff are also required to report any situation involving a conflict of interest that may arise during the year to their supervisor and submitting a Conflict of Interest Disclosure for review by the compliance department. If a conflict of interest does exist, the Compliance department would work with the employee and supervisor to remedy the conflict of interest. Any perceived conflict of interest can also be reported for review through a confidential organizational ethics line at https//secure.ethicspoint.com/domain/media/en/gui/18137/index.html Form 990, Part VI, Section C, Line 19 Governing documents, conflicts of interest policy and financial statements are available to the public upon request. Father Flanagan's Fund for Needy Children 14100 Crawford Street Boys Town NE 68010 363680258 Support of FFBH NE 501c3 12 Type 1 Father Flanagan's Boys Home false Lied Learning and Technology Center 14100 Crawford Street Boys Town NE 68010 470841263 Support of FFBH Hospital NE 501c3 12 Type 1 Father Flanagan's Boys Home false false false false true false false false false false false false false false false false false false false false