Civic Intelligence

Boys Town Nevada Inc

990 • Fiscal year 2020 • EIN 20-0654472

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 28, 2021

821 North Mojave RoadLas Vegas, NV 89101

(702) 642-7070

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

23rd percentile

0.02x

Higher debt load relative to assets than 23% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

14th percentile

0.02x

Higher debt load relative to revenue than 14% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

29th percentile

-3.2%

Higher net margin than 29% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

68th percentile

$166,329

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

21st percentile

-2.2%

Faster asset growth than 21% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

18th percentile

-24%

Faster revenue growth than 18% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Down

$4,095,124

Down $92,501 (-2.2%) from 2019

Net Assets

Down

$3,997,394

Down $46,331 (-1.1%) from 2019

Liabilities

Down

$97,730

Down $46,170 (-32%) from 2019

Revenue

Down

$4,837,870

Down $1,487,635 (-24%) from 2019

Expenses

Up

$4,994,471

Up $560,024 (+13%) from 2019

Net Income

Down

-$156,601

Down $2,047,659 (-108%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0Assets 2011: $7,221,160Liabilities 2011: $51,027Net Assets 2011: $7,170,1332011Assets 2012: $6,993,932Liabilities 2012: $74,000Net Assets 2012: $6,919,9322012Assets 2013: $8,302,326Liabilities 2013: $55,730Net Assets 2013: $8,246,5962013Assets 2014: $7,703,077Liabilities 2014: $82,519Net Assets 2014: $7,620,5582014Assets 2015: $6,948,863Liabilities 2015: $68,702Net Assets 2015: $6,880,1612015Assets 2016: $6,765,188Liabilities 2016: $55,311Net Assets 2016: $6,709,8772016Assets 2017: $6,605,058Liabilities 2017: $69,611Net Assets 2017: $6,535,4472017Assets 2018: $5,780,055Liabilities 2018: $33,738Net Assets 2018: $5,746,3172018Assets 2019: $4,187,625Liabilities 2019: $143,900Net Assets 2019: $4,043,7252019Assets 2020: $4,095,124Liabilities 2020: $97,730Net Assets 2020: $3,997,3942020Assets 2021: $4,946,972Liabilities 2021: $574,162Net Assets 2021: $4,372,8102021Assets 2022: $5,212,212Liabilities 2022: $909,819Net Assets 2022: $4,302,3932022Assets 2023: $8,686,866Liabilities 2023: $1,366,620Net Assets 2023: $7,320,2462023Assets 2024: $4,346,242Liabilities 2024: $2,277,989Net Assets 2024: $2,068,2532024

Highlighted filing

2020

Assets$4,095,124
Liabilities$97,730
Net Assets$3,997,394

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2011: $4,259,004Expenses 2011: $4,108,373Net Income 2011: $150,6312011Revenue 2012: $4,302,528Expenses 2012: $4,574,170Net Income 2012: -$271,6422012Revenue 2013: $6,009,671Expenses 2013: $4,714,971Net Income 2013: $1,294,7002013Revenue 2014: $4,522,878Expenses 2014: $5,128,452Net Income 2014: -$605,5742014Revenue 2015: $5,409,544Expenses 2015: $5,894,963Net Income 2015: -$485,4192015Revenue 2016: $5,924,206Expenses 2016: $6,047,281Net Income 2016: -$123,0752016Revenue 2017: $5,374,293Expenses 2017: $5,476,964Net Income 2017: -$102,6712017Revenue 2018: $3,688,914Expenses 2018: $4,397,009Net Income 2018: -$708,0952018Revenue 2019: $6,325,505Expenses 2019: $4,434,447Net Income 2019: $1,891,0582019Revenue 2020: $4,837,870Expenses 2020: $4,994,471Net Income 2020: -$156,6012020Revenue 2021: $5,903,300Expenses 2021: $5,781,693Net Income 2021: $121,6072021Revenue 2022: $9,389,045Expenses 2022: $9,142,545Net Income 2022: $246,5002022Revenue 2023: $14,437,489Expenses 2023: $11,660,136Net Income 2023: $2,777,3532023Revenue 2024: $10,314,785Expenses 2024: $11,636,976Net Income 2024: -$1,322,1912024

Highlighted filing

2020

Revenue$4,837,870
Expenses$4,994,471
Net Income-$156,601
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 28, 2021
Return Version
2020v4.1
Gross Receipts
$6,474,565
Mission and Program Overview

Mission

Changing the way America cares for children and families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,879,694$1,989,235▲ $109,541
Land, Buildings, and Equipment, Net$1,755,392$1,709,814▼ $45,578
Accounts Receivable$82,094$273,112▲ $191,018
Pledges and Grants Receivable$115,457$37,471▼ $77,986
Cash and Non-Interest-Bearing Accounts$49,712$16,194▼ $33,518
Prepaid Expenses and Deferred Charges$13,442$12,953▼ $489
Total Assets$4,187,625$4,095,124▼ $92,501
Other Assets Total$291,834$56,345▼ $235,489
Liabilities
Accounts Payable and Accrued Expenses$140,566$94,842▼ $45,724
Deferred Revenue$3,334$2,888▼ $446
Total Liabilities$143,900$97,730▼ $46,170
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,587,375$3,735,394▲ $148,019
Net Assets With Donor Restrictions$456,350$262,000▼ $194,350
Total Net Assets Fund Balance$4,043,725$3,997,394▼ $46,331
Total Liabilities and Net Assets / Fund Balance$4,187,625$4,095,124▼ $92,501

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$519,652$610,026$1,129,678
Equipment$53,162$349,939$403,101
Land$1,137,000--
Other Securities$1,989,235--
Closely Held Equity Interests$1,989,235--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$1,880,296$109,324▲ $190,324-$1,989,427
2019$1,646,695-▲ $236,133-$1,880,296
2018$448,215$1,206,382▼ $7,243-$1,646,695
2017$391,830-▲ $57,238-$448,215
2016$375,041-▲ $17,275-$391,830
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Phyllis TuckerSite Financial Officer - Treasurer - Thru Oct 2020FT$114,505$114,505

Board Members and Trustees

NameTitle
John LoomisChair
John EtzellSite Director - President
Ian EpsteinDirector
Paul HuygensDirector
Steven JT WashingtonDirector
Tony SgroDirector
Francisco MasonDirector elected July 2020
Kim MetcalfDirector elected July 2020
James BeckmanAssistant Secretary - FFBH Affliates
Chris BennettSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$3,381,936
Program Service Revenue
$1,376,943
Investment Income
$80,053
Other Revenue
$-1,062
All Other Contributions
$1,599,625
Change in Net Assets
$-156,601
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,379,596
Other Expenses$596,882
Total Fundraising Expense$222,177
Grants and Similar Amounts Paid$17,993
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,728,146$204,197$139,779$3,072,122
Other Employee Benefits$602,746$61,825$23,423$687,994
Current Officers, Directors, Trustees, and Key Employees$74,292$173,992-$248,284
Payroll Taxes$197,757$30,820$9,834$238,411
Pension Plan Contributions$109,958$17,370$5,457$132,785
Information Technology$99,810$25,574$802$126,186
Occupancy$94,045$25,024$7,072$126,141
Office Expenses$67,428$21,371$7,018$95,817
Depreciation Depletion$55,875$37,522$1,017$94,414
Travel$45,650$2,895$2,469$51,014
Fees for Services Other$20,057$2,751$23,669$46,477
Insurance-$31,962-$31,962
Grants to Domestic Individuals$17,993--$17,993
All Other Expenses$7,369$557$428$8,354
Fees for Service Investment Mgmnt Fees-$2,520-$2,520
Interest$434$697$3$1,134
Fees for Services Accounting-$1,131-$1,131
Conferences and Meetings$243$135$331$709
Advertising-$666-$666
Other Expenses$114$373$24$487
Total Functional Expenses$4,126,023$646,271$222,177$4,994,471
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$5,636
Fundraising Gross Income$4,504
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Top Golf$20,392$4,504$248$4,256
Total Events$20,392$4,504$5,636$-1,132
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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.

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

A review was performed by an external accounting firm, the organizations treasurer and president. After these reviews, 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

FFBH, the sole member, regularly and consistently monitors and enforces compliance with its conflict of interest policy mainly through official annual affirmations, self-reporting and observation. Directors are covered by a director conflict of interest policy, and employees are covered by a separate policy. Directors 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 Executive Committee, with assistance of General Counsel. If a conflict does exist, the Committee shall determine an appropriate remedy which may include, without limitation, the director 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 new 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 www.boystownethics.com.

Form 990, Part VI, Section C, Line 19

Governing documents, conflicts of interest policy and financial statements are available to the public upon request.

Form 990, Part VII, Section A, Line 1

James Beckman provided services to Father Flanagans Boys Home and all affiliates, therefore the remaining hours weekly is spent in that capacity.

Filing and Contact Details

Filer

Filer Name
Boys Town Nevada Inc
EIN
20-0654472
Phone
7026427070
Address
821 North Mojave Road, Las Vegas, NV 89101

Signing Officer

Name
Judy F Rasmussen
Title
Treasurer Father Flanagans Boys Hom
Signed
2021-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John P Etzell
Formed
2003
Legal Domicile
Nv
Voting Board Members
9
Independent Board Members
8
Employees
0
Volunteers
8

Preparer

Firm
Kpmg Llp
Address
1212 No 96 Street Ste 300, Omaha, NE 68114
Preparer
Donald Neal Jr
Phone
4023481450
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A

consultants help parents and caregivers link, navigate, advocate, and monitor services their family needs.

Form 990, Part III, Line 4B

compliance concerns, trauma, phobias, enuresis, encopresis, habits, and eating disorders.

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.

Financial Statement Notes

V 4

The intended uses of the organizations endowment funds are to support the activities of Boys Town Nevada, Inc.

X 2

Boys Town and its affiliates have been recognized as a tax-exempt organization by the Internal Revenue Service IRS as described in Section 501C3 of 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, 2020, Boys Town had no uncertain tax positions accrued.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Assistant Secretary - FFBH Affliates
IRS990/Form990PartVIISectionAGrp/TitleTxt1Site Director - President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Site Financial Officer - Treasurer - Thru Oct 2020
IRS990/Form990PartVIISectionAGrp/TitleTxt3Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director elected July 2020
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director elected July 2020
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IRS990/PrincipalOfficerNm0John P Etzell
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IRS990/ProgramServiceRevenueGrp/Desc0In Home Family Services
IRS990/ProgramServiceRevenueGrp/Desc1Outpatient Behavioral Health
IRS990/ProgramServiceRevenueGrp/Desc2Common Sense Parenting
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IRS990/ProgSrvcAccomActy2Grp/Desc0The Behavioral Health Clinic specializes in providing outpatient child, adolescent, and family behavioral health services Individual Therapy, Family Therapy, Psychological Evaluations, and Parent Training. The clinics treatments are backed by research, and the Boys Town Behavioral Clinics located around the country have years of experience serving children and teens with emotional and behavioral problems. The clinic specializes in creating comprehensive approaches to care. The clinic mission is to resolve problems early, before they develop into more serious health and behavioral issues that impact functioning. The clinicians actively work to coordinate care with the family, the childs pediatrician, and school staff to ensure long-term success. The age range seen in the clinic is toddlers to young adults college age. Working with the childs parents, the clinicians develop treatment plans for youth who face these problems such as attention-deficit/hyperactivity disorder ADHD, school, anxiety and worry, depression, anger management, bedtime problems and sleep disorders,
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0599197
IRS990/ProgSrvcAccomActy2Grp/GrantAmt07
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IRS990/ProgSrvcAccomActy3Grp/Desc0Common Sense Parenting is a series of educational sessions designed to help improve parenting styles using behavior management skills. Classes are for parents of children toddlers and up. The program provides parents and other caregivers with proven techniques that can help them build good family relationships, prevent and correct misbehaviors, use consequences to improve behavior, and teach self - control.
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IRS990ScheduleA/FactsAndCircumstancesTestTxt0Part II Section B Line 10 320 is misc revenue.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.35$2.28$2.07$10.3$11.6$1.32
2023Detailed filing. Detailed filing data is available for this year.$8.69$1.37$7.32$14.4$11.7$2.78
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.21$0.91$4.30$9.39$9.14$0.25
2021Detailed filing. Detailed filing data is available for this year.$4.95$0.57$4.37$5.90$5.78$0.12
2020Detailed filing. Detailed filing data is available for this year.$4.10$0.10$4.00$4.84$4.99$0.16
2019Detailed filing. Detailed filing data is available for this year.$4.19$0.14$4.04$6.33$4.43$1.89
2018Detailed filing. Detailed filing data is available for this year.$5.78$0.03$5.75$3.69$4.40$0.71
2017Summary only. Only limited summary data is available for this year.$6.61$0.07$6.54$5.37$5.48$0.10
2016Detailed filing. Detailed filing data is available for this year.$6.77$0.06$6.71$5.92$6.05$0.12
2015Detailed filing. Detailed filing data is available for this year.$6.95$0.07$6.88$5.41$5.89$0.49
2014Detailed filing. Detailed filing data is available for this year.$7.70$0.08$7.62$4.52$5.13$0.61
2013Detailed filing. Detailed filing data is available for this year.$8.30$0.06$8.25$6.01$4.71$1.29
2012Summary only. Only limited summary data is available for this year.$6.99$0.07$6.92$4.30$4.57$0.27
2011Summary only. Only limited summary data is available for this year.$7.22$0.05$7.17$4.26$4.11$0.15