2025-09-22T10:43:00-04:00 2024-12-31 311413363 BHM CPA GROUP INC 1 E CAMPUS VIEW BLVD STE 300 COLUMBUS OH 43235 990 2024-01-01 341600251 SPECIALIZED ALTERNATIVES FOR FAMILIES & YOUTH OF AMERICA INC SPEC 4196958010 10100 ELIDA ROAD DELPHOS OH 458339056 NATE LEONHARD TREASURER 4196958010 2025-09-04 true true RYAN C HIXENBAUGH CPA P01052454 6143895775 2025-09-22 2024 2025-03-06 01:10:19Z SAFY OF AMERICA INC WILLIAM MATT 10100 ELIDA ROAD DELPHOS OH 45833 8275337 false X WWW.SAFY.ORG X 1988 OH TO CREATE THRIVING FAMILIES AND COMMUNITIES WHERE EVERY INDIVIDUAL CAN REACH THEIR FULL POTENTIAL. 8 8 49 8 240000 108271 2179029 1144160 7335223 7056496 76583 73806 694 875 9591529 8275337 559675 1743742 0 5596470 5462288 0 39323 1875352 1926041 8031497 9132071 1560032 -856734 6408034 4865316 2388253 1702269 4019781 3163047 AT SAFY, OUR VISION IS TO CREATE THRIVING FAMILIES AND COMMUNITIES WHERE EVERY INDIVIDUAL, REGARDLESS OF BACKGROUND OR CIRCUMSTANCE, CAN REACH THEIR FULL POTENTIAL. false false 2393113 1743742 6816496 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 DUPLICATING THESE COSTS AND SERVICES IN EACH STATE. 2393113 true true false false false false false false false true false false false true true true false true false false false false false false false false false true false true false false false false false false false false false false false false false true true true false false true 33 0 true 49 true true true false false false false false false false false false false false X 8 8 false false false false false false false true true false true true true true true true true true true true false X NATE LEONHARD 4196958010 10100 ELIDA ROAD DELPHOS OH 45833 WILLIAM MATT PRESIDENT & 40.00 8.50 X 376246 0 46635 NATE LEONHARD TREASURER 40.00 8.50 X 262004 0 44690 FAITH SHACHTER HR DIRECTOR 40.00 0.00 X 170488 0 42380 DAVID EDWARDS CONTROLLER 40.00 0.00 X 158301 0 40272 TONYA BROOKS-THOMAS VICE PRESIDE 1.00 47.50 X 0 186534 8282 CAMERON HIEBERT SOLUTIONS EN 40.00 0.00 X 152451 0 40055 AMANDA DONNELLY SECRETARY 40.00 8.50 X 0 150262 12373 DENISE WILLIAMS EXECUTIVE DI 40.00 0.00 X 129929 0 24403 PAUL RADABAUGH DIRECTOR OF 40.00 0.00 X 126547 0 26083 BRIAN DUNLAP DATABASE ADM 40.00 0.00 X 131173 0 12667 CHARMAINE BRITTAIN VICE-CHAIR 0.20 1.80 X X 0 0 0 JEFFREY A CRAWFORD DIRECTOR 0.20 1.80 X 0 0 0 ELISABETH B EVENSEN DIRECTOR 0.20 1.80 X 0 0 0 ANTHONY GRAY DIRECTOR 0.20 1.80 X 0 0 0 GLORIA HOLLOWAY DIRECTOR 0.20 1.80 X 0 0 0 RICARDO PERRY DIRECTOR 0.20 1.80 X 0 0 0 JAMES J POZY CHAIR 0.20 1.80 X X 0 0 0 FRANCISCO TORRES DIRECTOR 0.20 1.80 X 0 0 0 1507139 336796 297840 11 false true false 1056217 87943 1144160 MANAGEMENT SUPPORT 624100 6816496 6816496 ADMINISTRATIVE SUPPORT SERV 624100 240000 240000 7056496 73806 73806 MISC REVENUE 900099 875 875 875 8275337 6817371 240000 73806 1743742 1743742 813624 179964 628664 4996 3598071 99480 3471005 27586 161774 11363 149068 1343 584796 39187 545517 92 304023 12617 288754 2652 44134 44134 36029 36029 96289 9829 86433 27 113189 32110 80652 427 265685 6497 259004 184 307169 13428 293221 520 115054 7682 107101 271 82034 13395 68639 211090 65855 145235 231612 8943 221959 710 GENERAL FUNDRAISING EXPEN 125614 125614 YOUTH ACTIVITIES/AWARDS 94820 14056 80764 BANK FEES 49749 1350 48258 141 LEASE EXPENSE 48745 4180 44364 201 104828 3821 100834 173 9132071 2393113 6699635 39323 4687032 3063716 57462 51395 97991 379122 922730 879614 642819 491469 6408034 4865316 1745434 1210800 642819 491469 2388253 1702269 X 3962262 3105528 57519 57519 4019781 3163047 6408034 4865316 X -856734 X X false true X true false X 4095129 2413520 1899121 2179029 1144160 11730959 7312468 7297131 7290313 7105568 6817371 35822851 11407597 9710651 9189434 9284597 7961531 47553810 20000 25000 25000 30000 20000 120000 20000 25000 25000 30000 20000 120000 47433810 185460 130983 8732 74464 73806 473445 60674 60674 185460 130983 8732 135138 73806 534119 108271 108271 1958 337 694 875 3864 11595015 9841971 9198166 9420429 8144483 48200064 0.98410 0.98340 0.01000 0.01000 X PART III, LINE 12 3,864 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 48844 2551 51395 46725 2119 48844 46789 106 170 46725 46784 5 46789 46594 190 46784 1.00000 false false RIGHT-OF-USE ASSETS - OPERATING 491469 491469 OPERATING LEASE LIABILITIES 491469 491469 X 7219120 7219120 1056217 1056217 8275337 8075854 8075854 1056217 1056217 9132071 SCHEDULE D, PAGE 2, 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 FINANCIAL ASSISTANCE RELATED TO OBTAINING/MAINTAINING EMPLOYMENT MAY BE CONSIDERED. SCHEDULE D, PAGE 3, PART X 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 INDENTIFIED 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, 2024 AND 2023 RELATED TO UNCERTAIN TAX POSITIONS. THE STATUTORY TAX YEARS SUBSEQUENT TO 2021 REMAIN OPEN TO EXAMINATION. SCHEDULE D, PAGE 4, PART XI, LINE 4B RELATED PARTY CONTRIBUTIONS 1,056,217 SCHEDULE D, PAGE 4, PART XII, LINE 4B RELATED PARTY CONTRIBUTIONS 1,056,217 true SAFY OF INDIANA INC 10100 ELIDA ROAD DELPHOS OH 45833 341630267 501C3 86948 N/A N/A SUPPORT ORG MISSION SAFY HOLDING COMPANY INC 10100 ELIDA ROAD DELPHOS OH 45833 341600253 501C2 6535 N/A SUPPORT ORG MISSION SAFY OF ALABAMA INC 9532 WYNLAKES PLACE MONTGOMERY AL 36117 273061563 501C3 109362 N/A SUPPORT ORG MISSION SAFY OF KENTUCKY INC 861 CORPORATE DRIVE LEXINGTON KY 40503 261641642 501C3 854665 N/A SUPPORT ORG MISSION SAFY OF OHIO INC 10100 ELIDA ROAD DELPHOS OH 45833 341405761 501C3 540037 N/A SUPPORT ORG MISSION SAFY OF SOUTH CAROLINA INC 115 ATRIUM WAY COLUMBIA SC 29223 570940094 501C3 144317 N/A SUPPORT ORG MISSION 7 SCHEDULE I, PAGE 1, PART I, LINE 2 THE GRANTS MADE DURING 2024 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 false false false false false false false true false WILLIAM MATT PRESIDENT & CEO 323132 53064 50 12426 34209 422881 NATE LEONHARD TREASURER 225142 36812 50 9739 34951 306694 FAITH SHACHTER HR DIRECTOR 145115 24843 530 6800 35580 212868 DAVID EDWARDS CONTROLLER 134453 14057 9791 6313 33959 198573 TONYA BROOKS-THOMAS VICE PRESIDENT 162110 24424 7461 821 194816 CAMERON HIEBERT SOLUTIONS ENGINEER 141541 10910 6098 33957 192506 AMANDA DONNELLY SECRETARY 128273 21989 6010 6363 162635 DENISE WILLIAMS EXECUTIVE DIRECTOR 107116 19218 3595 1294 23109 154332 PAUL RADABAUGH DIRECTOR OF MIS 116089 10458 5062 21021 152630 SCHEDULE J, PAGE 1, PART I, LINE 7 THE FOLLOWING INDIVIDUALS RECEIVED A BONUS DURING CALENDAR YEAR 2024: W. MATT 53,064, N. LEONHARD 36,812, D. WILLIAMS 19,218, F. SHACHTER 24,843, D. EDWARDS 14,057, C. HIEBERT 10,910, B. DUNLAP 9,388 & P. RADABAUGH 10,458. FORM 990, PAGE 6, PART VI, 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, PAGE 6, PART VI, 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, PAGE 6, PART VI, 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, PAGE 6, PART VI, LINE 15A THE PROCESS FOR DETERMINING COMPENSATION FOR THE CEO WAS RESEARCHED, SUGGESTED AND REVIEWED BY HR AND LEGAL ADVISORS UTILIZING 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, PAGE 6, PART VI, LINE 15B THE PROCESS FOR DETERMINING COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES OF THE ORGANIZATION 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. FORM 990, PAGE 6, PART VI, LINE 19 UPON WRITTEN REQUEST, A COPY OF THE 990, FORM 1023 AND FINANCIAL STATEMENTS WILL BE PROVIDED TO THE REQUESTOR. FORM 990, PART XI, LINE 9 RELATED PARTY CONTRIBUTIONS -1,056,217 RELATED PARTY CONTRIBUTIONS 1,056,217 FORM 990, PAGE 12, PART XII, LINE 2C THE PROCESS DID NOT CHANGE DURING THE YEAR. SAFY HOLDING COMPANY 10100 ELIDA ROAD DELPHOS OH 45833 341600253 EQUIP LEAS OH 501C2 SAFY OF AM SAFY OF AMERICA INC true SAFY OF OHIO INC 10100 ELIDA ROAD DELPHOS OH 45833 341405761 FOSTER CAR OH 501C3 10 SAFY OF AM SAFY OF AMERICA INC true SAFY OF INDIANA INC 7209 ENGLE ROAD STE 200 FT WAYNE IN 46804 341630267 FOSTER CAR IN 501C3 10 SAFY OF AM SAFY OF AMERICA INC true SAFY OF S CAROLINA INC 115 ATRIUM WAY STE 110 COLUMBIA SC 29223 570940094 FOSTER CAR SC 501C3 10 SAFY OF AM SAFY OF AMERICA INC true SAFY OF NEVADA INC 4285 N RANCHO DR STE 130 LAS VEGAS NV 89130 880326450 FOSTER CAR NV 501C3 10 SAFY OF AM SAFY OF AMERICA INC true SAFY OF ALABAMA INC 9532 WYNLAKES PLACE MONTGOMERY AL 36117 273061563 FOSTER CAR AL 501C3 10 SAFY OF AM SAFY OF AMERICA INC true SAFY OF COLORADO INC 1600 SPECHT POINT RD STE 105 FT COLLINS CO 80525 810849491 FOSTER CAR CO 501C3 10 SAFY OF AM SAFY OF AMERICA INC true SAFY OF KENTUCKY INC 861 CORPORATE DR STE 101 LEXINGTON KY 40503 261641642 FOSTER CAR KY 501C3 10 SAFY OF AM SAFY OF AMERICA INC true SAFY FOUNDATION INC 10100 ELIDA ROAD DELPHOS OH 45833 863019448 GRANT MAKI OH 501C3 12B SAFY OF AM SAFY OF AMERICA INC true false true true false false false false false false false true true false true true false true false false SAFY OF ALABAMA INC L 542234 FMV SAFY OF COLORADO INC L 582275 FMV SAFY OF INDIANA INC L 610477 FMV SAFY OF KENTUCKY INC L 1194750 FMV SAFY OF NEVADA INC L 704491 FMV SAFY OF OHIO INC L 2578985 FMV SAFY OF SOUTH CAROLINA INC L 603283 FMV SAFY OF OHIO INC B 540037 FMV SAFY NEVADA INC C 962244 FMV SAFY OF KENTUCKY INC B 854665 FMV SAFY OF ALABAMA INC B 109362 FMV SAFY OF HOLDING B 6535 FMV SAFY OF COLORADO INC C 93973 FMV SAFY OF SOUTH CAROLINA INC B 144317 FMV SAFY OF INDIANA INC B 86948 FMV