2024-11-14T14:11:54-06:00 2023-12-31 251408703 SCHNEIDER DOWNS & CO INC 65 EAST STATE STREET SUITE 2000 COLUMBUS OH 43215 990 2023-01-01 341600251 SPECIALIZED ALTERNATIVES FOR FAMILIES & YOUTH OF AMERICA INC SPEC 4196958010 10100 ELIDA ROAD DELPHOS OH 458339056 NATHAN LEONHARD TREASURER 4196958010 2024-11-13 1 1 ERIN F WOOD P01710275 6146214060 2023 2024-10-15 13:58:12Z SAFY OF AMERICA INC WILLIAM MATT 10100 ELIDA ROAD DELPHOS OH 458339056 9591679 0 X WWW.SAFY.ORG X 1988 OH TO CREATE THRIVING FAMILIES AND COMMUNITIES WHERE EVERY INDIVIDUAL CAN REACH THEIR FULL POTENTIAL. 6 6 52 9 229655 76803 1899121 2179029 7290313 7335223 8732 76583 0 694 9198166 9591529 14284717 559675 0 0 5461458 5596470 0 0 41730 2144629 1875352 21890804 8031497 -12692638 1560032 3699922 6408034 1240173 2388253 2459749 4019781 AT SAFY, OUR VISION IS TO CREATE THRIVING FAMILIES AND COMMUNITIES WHERE EVERY INDIVIDUAL, REGARDLESS OF BACKGROUND OR CIRCUMSTANCE, CAN REACH THEIR FULL POTENTIAL. 0 0 1134401 559675 7105568 TO EFFICIENTLY SERVE THE GROWING NEEDS OF CHILDREN IN CRISIS, SAFY OF AMERICA PROVIDES MANAGEMENT AND SUPPORT SERVICES FOR THE SAFY PROGRAMS IN 32 DIVISIONS IN 7 STATES; OHIO, KENTUCKY, INDIANA, SOUTH CAROLINA, ALABAMA, NEVADA, AND COLORADO. SAFY OF AMERICA SHARES THE COST OF PROVIDING MANAGEMENT SERVICES SUCH AS: FINANCE, HR/PERSONNEL, MIS/IT, QUALITY ASSURANCE, TRAINING AND MARKETING/DEVELOPMENT, RATHER THAN OF DUPLICATING THESE COSTS AND SERVICES IN EACH STATE. 1134401 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 30 0 1 52 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X NATHAN LEONHARD 4196958010 10100 ELIDA ROAD DELPHOS OH 458339056 JEFFREY CRAWFORD DIRECTOR 0.20 1.80 X 0 0 0 NATASHA DAVIS DIRECTOR (EXIT 7/23) 0.20 1.80 X 0 0 0 RAMONA DENBY-BRINSON DIRECTOR (EXIT 12/23) 0.20 1.80 X 0 0 0 ELISABETH EVENSEN DIRECTOR 0.20 1.80 X 0 0 0 ANTHONY GRAY DIRECTOR (ENTER 7/23) 0.20 1.80 X 0 0 0 DAN PAPPAS DIRECTOR (EXIT 12/23) 0.20 1.80 X 0 0 0 FRANCISCO TORRES DIRECTOR (ENTER 3/23) 0.20 1.80 X 0 0 0 JAMES POZY CHAIR 0.20 1.80 X X 0 0 0 CHARMAINE BRITTAIN VICE-CHAIR 0.20 1.80 X X 0 0 0 WILLIAM MATT PRESIDENT & CEO 40.00 8.50 X 322810 0 45860 NATE LEONHARD TREASURER 40.00 8.50 X 219167 0 41017 TONYA BROOKS-THOMAS VICE PRESIDENT 1.00 47.50 X 0 166385 8096 AMANDA DONNELLY SECRETARY 40.00 8.50 X 0 133839 6545 DENISE WILLIAMS EXECUTIVE DIRECTOR 40.00 0.00 X 104380 0 20913 DAVID EDWARDS CONTROLLER 40.00 0.00 X 133333 0 39652 CAMERON HIEBERT SOLUTIONS ENGINEER 40.00 0.00 X 136688 0 33335 FAITH SHACHTER HUMAN RESOURCES DIRECTOR 40.00 0.00 X 130605 0 35564 BRIAN DUNLAP DATABASE ADMINISTRATOR 40.00 0.00 X 110645 0 36983 PAUL RADABAUGH DIRECTOR OF MIS 40.00 0.00 X 112701 0 24549 1270329 300224 292514 9 0 1 0 0 2113034 65995 2179029 MANAGEMENT SUPPORT 624100 7335223 7105568 229655 7335223 74464 74464 2269 150 2119 2119 2119 MISC REVENUE 900099 694 694 694 9591529 7105568 229655 77277 559675 559675 754148 226244 527904 3803657 67774 3704775 31108 149953 10832 137930 1191 622890 43055 579447 388 265822 7196 255660 2966 37873 37873 50593 50593 452655 21566 430148 941 135001 8442 125070 1489 323385 18627 304058 700 152212 10473 141099 640 116290 44514 71776 251183 96135 155048 174040 4039 168436 1565 YOUTH ACTIVITIES/AWARDS 84574 10930 73644 SUPPLIES 36652 2312 34337 3 60894 2587 57568 739 8031497 1134401 6855366 41730 3033680 4687032 54461 57462 4811 97991 606970 922730 0 642819 3699922 6408034 1240173 1745434 0 642819 1240173 2388253 X 2405314 3962262 54435 57519 2459749 4019781 3699922 6408034 1560032 0 X X 0 1 X 1 0 X 38116 4095129 2413520 1899121 2179029 10624915 6853570 7312468 7297131 7290313 7105568 35859050 6891686 11407597 9710651 9189434 9284597 46483965 15594 20000 25000 25000 30000 115594 0 15594 20000 25000 25000 30000 115594 46368371 200724 185460 130983 8732 74464 600363 0 0 0 0 60674 60674 200724 185460 130983 8732 135138 661037 1090 1958 337 694 4079 7093500 11595015 9841971 9198166 9420429 47149081 0.98340 0.98240 0.01400 0.01540 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 46725 2119 48844 46789 106 170 46725 46784 5 46789 46594 190 46784 45921 11 662 46594 0.00000 1.00000 0.00000 0 0 0 RIGHT-OF-USE ASSETS - OPERATING 642819 642819 OPERATING LEASE LIABILITIES 642819 642819 X PART V, LINE 4: THE PRIMARY PURPOSES FOR THIS FUND IS TO PROVIDE FINANCIAL SUPPORT TO SAFY AMERICA FOSTER YOUTH IN FOUR MAJOR AREAS OF INTEREST: COLLEGE TUITION FINANCIAL SUPPORT, TECHNICAL SCHOOL FINANCIAL SUPPORT, WORK APPRENTICESHIP FINANCIAL SUPPORT AND/OR PURCHASE OF TOOLS AND EQUIPMENT DIRECTLY RELATED TO OBTAINING/MAINTAINING EMPLOYMENT. OTHER OBSTACLES IN NEED OF FINANCAL ASSISTANCE RELATED TO OBTAINING/MAINTAINING EMPLOYMENT MAY BE CONSIDERED. PART X, LINE 2: INCOME TAXES - ALL SAFY ENTITIES ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) EXCEPT FOR SAFY HOLDING, WHICH IS EXEMPT UNDER INTERNAL REVENUE CODE SECTION 501(C)(2). SAFY HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS REQUIRING AN ACCRUAL OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THERE WERE NO INTEREST OR PENALTIES RECOGNIZED IN THE CONSOLIDATED STATEMENTS OF ACTIVITIES AND CHANGE IN NET ASSETS FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022 RELATED TO UNCERTAIN TAX POSITIONS. THE STATUTORY TAX YEARS SUBSEQUENT TO 2020 REMAIN OPEN TO EXAMINATION. 1 SAFY OF COLORADO 10100 ELIDA ROAD DELPHOS OH 45833 810849491 501(C)(3) 112743 0 N/A N/A TO SUPPORT THE MISSION OF THE ORGANIZATION SAFY OF INDIANA 10100 ELIDA ROAD DELPHOS OH 45833 341630267 501(C)(3) 344845 0 N/A N/A TO SUPPORT THE MISSION OF THE ORGANIZATION 2 0 PART I, LINE 2: THE GRANTS MADE DURING 2023 WERE PROVIDED TO RELATED ORGANIZATIONS OF SAFY OF AMERICA. THE FUNDS ARE MONITORED TO ENSURE PROPER USE BY THE RECIPIENT ORGANIZATION. X X X X 0 0 0 0 0 0 0 1 0 WILLIAM MATT PRESIDENT & CEO 304616 0 18074 0 120 0 11604 0 34256 0 368670 0 0 0 NATE LEONHARD TREASURER 206608 0 12439 0 120 0 9267 0 31750 0 260184 0 0 0 TONYA BROOKS-THOMAS VICE PRESIDENT 0 157299 0 8966 0 120 0 6664 0 1432 0 174481 0 0 DAVID EDWARDS CONTROLLER 123295 0 9918 0 120 0 5999 0 33653 0 172985 0 0 0 CAMERON HIEBERT SOLUTIONS ENGINEER 128817 0 7751 0 120 0 5774 0 27561 0 170023 0 0 0 FAITH SHACHTER HUMAN RESOURCES DIRECTOR 122829 0 7656 0 120 0 5733 0 29831 0 166169 0 0 0 PART I, LINE 3 THE PROCESS FOR DETERMINING COMPENSATION FOR THE CEO WAS RESEARCHED, SUGGESTED AND REVIEWED BY HR AND LEGAL ADVISORS UTLIZING SURVEY INFORMATION AND OTHER DATA FROM COMPARABLE ORGANIZATIONS. THE INFORMATION IS SUBMITTED TO THE INDEPENDENT EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS WHO MAKE THE FINAL DETERMINATION AND DOCUMENT IN THEIR MEETING MINUTES. THE PROCESS FOR DETERMINING COMPENSATION OF THE EXECUTIVE DIRECTOR IS DELEGATED TO THE CEO. THE CEO UTILIZES THE SALARY PROCESS LAID OUT BY HUMAN RESOURCES WHICH FOLLOWS: 1. EXPERIENCE, EDUCATION, AND LICENSURE/CERTIFICATION; 2. LOCAL MARKET BASED ON SPECIFIC ROLE AND SIMILAR ORGANIZATIONS (BOTH NON- AND FOR-PROFITS); 3. INTERNAL EQUITY - REVIEW CURRENT EMPLOYEES TO DETERMINE THE RELATIONSHIP TO THIS NEW OFFER/SALARY INCREASE; AND 4. SCOPE OF WORK - REVIEWED AS APPROPRIATE AND ONLY FOR SELECT LEADERSHIP ROLES. THE FINAL DECISION IS DOCUMENTED IN THE EXECUTIVE DIRECTOR'S PERSONNEL FILE. PART I, LINE 7 THE FOLLOWING INDIVIDUALS RECEIVED A BONUS DURING CALENDAR YEAR 2023: W. MATT $18,074, N. LEONHARD $12,439, D. WILLIAMS $6,868, F. SHACHTER $7,656, D. EDWARDS $9,918, C. HIEBERT $7,751, B. DUNLAP $6,676 & P. RADABAUGH $6,406. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF DIRECTORS MAY BY RESOLUTION CREATE AN EXECUTIVE COMMITTEE OF THE CORPORATION (THE "EXECUTIVE COMMITTEE"), WHICH SHALL CONSIST OF THREE (3) DIRECTORS. ONE MEMBER SHALL BE THE THEN CHAIRPERSON, ANOTHER MEMBER SHALL BE THE VICE CHAIRPERSON, AND THE FINAL MEMBER SHALL BE APPOINTED BY A MAJORITY OF ALL THE DIRECTORS IN OFFICE WHEN THE ACTION IS TAKEN. THE EXECUTIVE COMMITTEE MAY FROM TIME TO TIME DESIGNATE MEMBERS OF THE CORPORATION'S EXECUTIVE STAFF AS EX-OFFICIO, NON-VOTING MEMBERS OF THE EXECUTIVE COMMITTEE. DURING INTERVALS BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, THE EXECUTIVE COMMITTEE SHALL HAVE AND EXERCISE ALL OF THE AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE CORPORATION, EXCEPT WHERE PROHIBITED BY LAW. THE EXECUTIVE COMMITTEE SHALL CAUSE MINUTES OF ITS PROCEEDINGS TO BE KEPT AND FILED WITH THE MINUTES OF THE PROCEEDINGS OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL NOT HAVE THE AUTHORITY TO TAKE THE FOLLOWING ACTIONS UNLESS EXPRESSLY AUTHORIZED AND DIRECTED BY THE BOARD OF DIRECTORS: (1) AUTHORIZE DISTRIBUTIONS OR ADOPT A PLAN OF DISTRIBUTION OF THE ASSETS OR PROPERTIES OF THE CORPORATION; (2) CLOSE OR SHUTDOWN ANY FACILITY; (3) ELECT, APPOINT, REMOVE OR FILL ANY VACANCY RELATING TO ANY OFFICER OR DIRECTOR; (4) CREATE ANY NEW OFFICER POSITIONS; (5) ADOPT, AMEND OR REPEAL ALL OR ANY PART OF THE ARTICLES OF INCORPORATION OR THIS CODE OF REGULATIONS; (6) SELL, LEASE, EXCHANGE, OR OTHERWISE DISPOSE OF ANY MATERIAL PORTION OF THE CORPORATION'S PROPERTY AND ASSETS; (7) ENTER INTO, AMEND OR TERMINATE THE EMPLOYMENT TERMS OR EMPLOYMENT AGREEMENT OF ANY OFFICER OR EXECUTIVE LEVEL EMPLOYEE OF THE CORPORATION; (8) MERGE OR CONSOLIDATE THE CORPORATION, OR APPROVE A PLAN OF CONVERSION OR PLAN OF MERGER; (9) LIQUIDATE OR DISSOLVE THE CORPORATION OR TAKE ANY BINDING ACTION TO LIQUIDATE OR DISSOLVE THE CORPORATION; (10) COMMENCE A VOLUNTARY CASE UNDER ANY APPLICABLE BANKRUPTCY, INSOLVENCY OR OTHER SIMILAR LAW OR CONSENT TO THE ENTRY OF AN ORDER FOR RELIEF IN AN INVOLUNTARY CASE UNDER ANY SUCH LAW, OR CONSENT TO THE APPOINTMENT OF A RECEIVER, LIQUIDATOR, CUSTODIAN OR TRUSTEE FOR ANY SUBSTANTIAL PART OF THE PROPERTY OF THE CORPORATION OR MAKE ANY GENERAL ASSIGNMENT FOR THE BENEFIT OF CREDITORS; (11) CREATE OR FORM ANY SUBSIDIARY OF THE CORPORATION; (12) ALTER THE SIZE OF THE BOARD OF DIRECTORS; (13) ENTER INTO OR EXECUTE ANY CONTRACTS OR SERIES OF RELATED CONTRACTS THAT ARE BOTH OUTSIDE THE ORDINARY COURSE OF BUSINESS, AND REPRESENT AN OBLIGATION IN EXCESS OF ONE HUNDRED THOUSAND DOLLARS ($100,000) IN THE AGGREGATE; (14) OTHER THAN WITH RESPECT TO THE PURCHASE OF INVENTORY OR SUPPLIES IN THE ORDINARY COURSE OF BUSINESS, PURCHASE, INVEST IN, OR OTHERWISE ACQUIRE, OR ACQUIRE TITLE TO, OR AN OPTION FOR THE PURCHASE OF, ANY REAL OR PERSONAL PROPERTY WITH A PURCHASE PRICE IN EXCESS OF ONE HUNDRED THOUSAND DOLLARS ($100,000); (15) CREATE, INCUR, CONTRACT, ASSUME, HAVE OUTSTANDING, GUARANTEE OR OTHERWISE BE OR BECOME DIRECTLY OR INDIRECTLY LIABLE IN RESPECT OF ANY INDEBTEDNESS OR OBLIGATION FOR WHICH A LIEN, MORTGAGE, ENCUMBRANCE OR OTHER SECURITY INTEREST IS IMPOSED UPON ANY OF THE ASSETS OF THE CORPORATION; (16) INCUR, ASSUME OR GUARANTEE ANY LONG-TERM OR OTHER NON-OPERATING INDEBTEDNESS IN AN AMOUNT IN EXCESS OF ONE HUNDRED THOUSAND DOLLARS ($100,000); (17) DO ANY OTHER ACT THAT WOULD MAKE IT IMPOSSIBLE TO CARRY OUT THE PURPOSES OF THE CORPORATION; OR (18) TAKE OR AUTHORIZE ANY OF THE FOREGOING ACTIONS WITH RESPECT TO ANY SUBSIDIARY OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. ONCE THE FORM 990 IS COMPLETED, IT IS FORWARDED TO THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS FOR THEIR FEEDBACK AND APPROVAL. AFTER THE AUDIT COMMITTEE'S REVIEW, THE FORM 990 IS DISTRIBUTED TO THE BOARD AT LARGE PRIOR TO BEING FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, BOTH THE BOARD MEMBERS AND STAFF ARE REQUIRED TO REVIEW AND SIGN A CONFLICT OF INTEREST STATEMENT ACKNOWLEDGING COMPLIANCE. THIS POLICY IS MONITORED BY HUMAN RESOURCES IN PARTNERSHIP WITH LEADERSHIP. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING COMPENSATION FOR THE CEO WAS RESEARCHED, SUGGESTED AND REVIEWED BY HR AND LEGAL ADVISORS UTLIZING SURVEY INFORMATION AND OTHER DATA FROM COMPARABLE ORGANIZATIONS. THE INFORMATION IS SUBMITTED TO THE INDEPENDENT EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS WHO MAKE THE FINAL DETERMINATION AND DOCUMENT IN THEIR MEETING MINUTES. THE PROCESS FOR DETERMINING COMPENSATION OF THE EXECUTIVE DIRECTOR IS DELEGATED TO THE CEO. THE CEO UTILIZES THE SALARY PROCESS LAID OUT BY HUMAN RESOURCES WHICH FOLLOWS: 1. EXPERIENCE, EDUCATION, AND LICENSURE/CERTIFICATION; 2. LOCAL MARKET BASED ON SPECIFIC ROLE AND SIMILAR ORGANIZATIONS (BOTH NON- AND FOR-PROFITS); 3. INTERNAL EQUITY - REVIEW CURRENT EMPLOYEES TO DETERMINE THE RELATIONSHIP TO THIS NEW OFFER/SALARY INCREASE; AND 4. SCOPE OF WORK - REVIEWED AS APPROPRIATE AND ONLY FOR SELECT LEADERSHIP ROLES. THE FINAL DECISION IS DOCUMENTED IN THE EXECUTIVE DIRECTOR'S PERSONNEL FILE. FORM 990, PART VI, SECTION C, LINE 19 UPON WRITTEN REQUEST, A COPY OF THE 990, FORM 1023 AND FINANCIAL STATEMENTS WILL BE PROVIDED TO THE REQUESTOR. FORM 990, PART XII, LINE 2C: THE PROCESS DID NOT CHANGE DURING THE YEAR. SAFY HOLDING COMPANY 10100 ELIDA ROAD DELPHOS OH 45833 341600253 EQUIPMENT LEASING OH 501(C)(2) SAFY OF AMERICA INC 1 SAFY OF OHIO INC 10100 ELIDA ROAD DELPHOS OH 45833 341405761 FOSTER CARE OH 501(C)(3) LINE 10 SAFY OF AMERICA INC 1 SAFY OF INDIANA INC 7209 ENGLE ROAD STE 200 FT WAYNE OH 46804 341630267 FOSTER CARE IN 501(C)(3) LINE 10 SAFY OF AMERICA INC 1 SAFY OF SOUTH CAROLINA INC 115 ATRIUM WAY STE 110 COLUMBIA SC 29223 570940094 FOSTER CARE SC 501(C)(3) LINE 10 SAFY OF AMERICA INC 1 SAFY OF NEVADA INC 4285 N RANCHO DR STE 130 LAS VEGAS NV 89130 880326450 FOSTER CARE NV 501(C)(3) LINE 10 SAFY OF AMERICA INC 1 SAFY OF ALABAMA INC 9532 WYNLAKES PLACE MONTGOMERY AL 36117 273061563 FOSTER CARE AL 501(C)(3) LINE 10 SAFY OF AMERICA INC 1 SAFY OF COLORADO INC 1600 SPECHT POINT RD STE 105 FT COLLINS CO 80525 810849491 FOSTER CARE CO 501(C)(3) LINE 10 SAFY OF AMERICA INC 1 SAFY OF KENTUCKY INC 861 CORPORATE DR STE 101 LEXINGTON KY 40503 261641642 FOSTER CARE KY 501(C)(3) LINE 10 SAFY OF AMERICA INC 1 SAFY FOUNDATION INC 10100 ELIDA ROAD DELPHOS OH 45833 863019448 GRANT MAKING OH 501(C)(3) LINE 12B, II SAFY OF AMERICA INC 1 0 1 1 0 0 0 0 0 0 0 1 1 0 1 1 0 1 0 0 SAFY HOLDING COMPANY INC K 76833 FMV SAFY FOUNDATION C 57930 FMV SAFY OF ALABAMA INC L 585090 FMV SAFY OF COLORADO INC L 512234 FMV SAFY OF INDIANA INC L 595423 FMV SAFY OF KENTUCKY INC L 1251554 FMV SAFY OF NEVADA INC L 779721 FMV SAFY OF OHIO INC L 2778266 FMV SAFY OF SOUTH CAROLINA INC L 603281 FMV SAFY OF OHIO INC C 142896 FMV SAFY OF NEVADA INC C 427591 FMV SAFY OF KENTUCKY INC C 689322 FMV SAFY OF ALABAMA INC C 80152 FMV SAFY OF HOLDING C 69415 FMV SAFY OF COLORADO INC B 112743 FMV SAFY OF SOUTH CAROLINA INC C 645728 FMV SAFY OF INDIANA INC B 344845 FMV