2014-11-14T11:37:28-06:00 2014-06-30 410746749 CLIFTONLARSONALLEN LLP 800 W MAIN ST STE 1220 BOISE ID 83702 990 2013-07-01 820253346 IDAHO YOUTH RANCH INC IDAH 2083772613 5465 W IRVING STREET BOISE ID 83706 NANCY PROCTOR V PRESIDENT,CFO 2083772613 2014-11-12 1 THOMAS J SOUTH P00093373 2083876400 2014-11-11 2013 2015-11-30 17:44:51Z NANCY PROCTOR 5465 W IRVING STREET BOISE ID 83706 27148777 0 X WWW.YOUTHRANCH.ORG X 1953 ID THE IDAHO YOUTH RANCH PROVIDES TROUBLED CHILDREN A BRIDGE TO A VALUED, RESPONSIBLE AND PRODUCTIVE FUTURE. WE ARE A CATALYST FOR POSITIVE CHANGE, WORKING TOGETHER WITH OUR COMMUNITY TO CREATE PROMISING FUTURES FOR IDAHO'S MOST VULNERABLE CHILDREN AND THEIR FAMILIES. 18 18 544 1137 0 0 2840838 2911385 13555670 15272990 1424372 1630993 37690 -36328 17858570 19779040 9752 13862 0 0 9869620 11851039 0 25014 928377 7447400 9813753 17326772 21703668 531798 -1924628 36027588 41524771 5996670 12633006 30030918 28891765 X THE IDAHO YOUTH RANCH PROVIDES TROUBLED CHILDREN A BRIDGE TO A VALUED, RESPONSIBLE AND PRODUCTIVE FUTURE. WE ARE A CATALYST FOR POSITIVE CHANGE. 0 0 14686837 14403446 THRIFT ENTERPRISES: IDAHO YOUTH RANCH (IYR) OWNS AND OPERATES 29 THRIFT STORES, ONLINE BOOK AND COLLECTIBLE DIVISIONS, AND A VEHICLE SALES LOT. THESE LOCATIONS SELL AND/OR RECYCLE CLOTHING, VEHICLES AND OTHER NON-CASH GOODS DONATED BY THE PUBLIC TO FUND THERAPUTIC PROGRAMS FOR AT-RISK IDAHO YOUTH AND THEIR FAMILIES. STORES SERVE AS JOB TRAINING SITES FOR IYR'S YOUTHWORKS! PROGRAM AND SPONSOR RANCH READERS, WHICH GIVES FREE BOOKS AND INCENTIVES FOR READING THEM TO IDAHO CHILDREN, DONATING OVER 90,000 BOOKS IN THE PROGRAM'S FIRST YEAR. IYR THRIFT ENTERPRISES RECYCLES DONATED GOODS THAT CANNOT BE SOLD, HELPING REDUCE THE VOLUME OF WASTE ENTERING PUBLIC LANDFILLS IN IDAHO'S COMMUNITIES. 3437600 680892 RESIDENTIAL: IYR OPERATES THREE RESIDENTIAL FACILITIES THAT HOUSE YOUTH BETWEEN THE AGES OF 8 AND 18 WHO ARE AT-RISK DUE TO ABUSE, NEGLECT, FAMILY CONFLICT, AND/OR ABANDONMENT; OR YOUTH WHO ARE STRUGGLING WITH SUBSTANCE ABUSE, DANGEROUS BEHAVIOR, OR CONFLICTS AT SCHOOL OR HOME. SERVICES PROVIDED AT EACH PROGRAM ARE TAILORED TO MEET EACH CHILD'S UNIQUE SITUATION AND MAY INCLUDE CRISIS INTERVENTION, GROUP AND INDIVIDUAL COUNSELING, EDUCATION, SUBSTANCE ABUSE TREATMENT, ANIMAL-ASSISTED THERAPY, LIFE SKILLS TRAINING, AND FOLLOW-UP REINTEGRATION SERVICES AFTER DISCHARGE. 575223 188652 COMMUNITY SERVICES: IYR PROVIDES FAMILY COUNSELING SERVICES IN NORTHERN AND SOUTHWEST IDAHO DESIGNED TO RESOLVE CONFLICT AND IMPROVE COMMUNICATION FOR AT-RISK YOUTH AND THEIR FAMILIES. SERVICES ARE FLEXIBLE, TAILORED TO THE UNIQUE NEEDS OF EACH FAMILY, AND INCLUDE BOTH IN-HOME AND OFFICE VISITS. THANKS TO IYR'S COMMITMENT TO EARLY INTERVENTION, THIS PROGRAM HELPS PREVENT OUT-OF-HOME PLACEMENT IN MANY CASES, AND CAN ALSO HELP EASE THE TRANSITION WHEN A CHILD RETURNS HOME AFTER BEING PLACED IN RESIDENTIAL CARE. IYR'S ADOPTION SERVICES PROGRAM IN NORTHERN IDAHO OFFERS A FULL RANGE OF SERVICES INCLUDING PLACEMENT OF INFANTS, SPECIAL-NEEDS ADOPTION, HOME STUDIES AND POST-PLACEMENT SUPERVISION, INTERNATIONAL AND INTERSTATE ADOPTION, AND NON-AGENCY ADOPTION. SINCE 1983, IYR HAS PRACTICED AN "OPEN ADOPTION" PHILOSOPHY, HELPING FACILITATE COLLABORATION AND COOPERATION BETWEEN BIRTH PARENTS AND ADOPTIVE PARENTS OVER THE CHILD'S LIFETIME, TO THE GREATEST EXTENT POSSIBLE. 424311 13862 WORKFORCE DEVELOPMENT: LAUNCHED IN MARCH, 2013, YOUTHWORKS! IS A COMPREHENSIVE JOB TRAINING AND JOB PLACEMENT PROGRAM CREATED TO HELP DISADVANTAGED YOUNG PEOPLE AGES 16-22 DEVELOP THE SKILLS THEY NEED TO FIND AND KEEP MEANINGFUL EMPLOYMENT. THIS NEWEST IYR PROGRAM INCLUDES CLASSROOM INSTRUCTION, ON-THE-JOB TRAINING IN IYR THRIFT STORES AND LOCAL BUSINESSES, JOB PLACEMENT, ONE-ON-ONE MENTORING, AND OVERSIGHT. 424311 13862 19123971 1 1 0 0 0 0 0 0 1 1 1 1 0 0 0 1 1 0 0 0 0 0 0 1 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 188 0 1 544 1 0 0 0 0 0 1 1 1 4 0 0 0 1 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 ID OR CO X X X NANCY PROCTOR 2083772613 5465 W IRVING STREET BOISE ID 83706 RICK RIETMANN DIRECTOR 1.00 X 0 0 0 AMY BARTOO DIRECTOR 1.00 X 0 0 0 ALLAN BOSCH DIRECTOR 1.00 X 0 0 0 CHRIS REITEN IMMEDIATE PAST CHAIRMAN 5.00 X 0 0 0 TODD WELTNER CHAIRMAN 5.00 X 0 0 0 JOHN V EVANS III DIRECTOR 1.00 X 0 0 0 DAVID R MURRAY DIRECTOR 1.00 X 0 0 0 JON BART DIRECTOR 1.00 X 0 0 0 PAM AHRENS DIRECTOR 1.00 X 0 0 0 JIM ECKHARDT DIRECTOR 1.00 X 0 0 0 RICHARD CUMMINGS DIRECTOR 1.00 X 0 0 0 DAVE LAKHANI DIRECTOR 1.00 X 0 0 0 MORGAN ROACH DIRECTOR 1.00 X 0 0 0 TONI HUGHES DIRECTOR 1.00 X 0 0 0 TIM REID VICE CHAIRMAN 5.00 X 0 0 0 JOSH TYREE DIRECTOR 1.00 X 0 0 0 GARRY BEATY DIRECTOR 1.00 X 0 0 0 JEANNE WORRELL DIRECTOR 1.00 X 0 0 0 CINDY OZAKI DIRECTOR 1.00 X 0 0 0 DONNA FINDLAY DIRECTOR 1.00 X 0 0 0 STEVEN WOODWORTH PRESIDENT, CEO 40.00 X 113531 0 1480 NANCY PROCTOR V PRESIDENT,CFO 40.00 X 78258 0 6944 RICHARD C ALIS EXEC VP,COO 40.00 X 94368 0 5698 286157 0 14122 1 0 0 0 LABORMAX STAFFING PO BOX 900 KEARNEY MO 64060 TEMPORARY LABOR 1029225 MID-WEST TEXTILE COMPANY 1600 E SAN ANTONIO EL PASO TX 79901 INVENTORY 316150 GRAND & BENEDICTS INC 6140 SW MACADAM AVE PORTLAND OR 97239 SHELVING, DISPLAYS 306909 IES LLC POX BOX 44260 BOISE ID 83711 TEMPORARY LABOR 279371 DL EVANS PO BOX 1188 BURLEY ID 83318 DEBT 266427 19 55000 226380 275972 2354033 370090 2911385 THRIFT ENTERPRISES 453310 14403446 14403446 RESIDENTIAL 623990 680892 680892 COMMUNITY SERVICES 624110 188652 188652 15272990 375538 375538 46198 0 46198 46198 46198 8250633 181544 7033984 142738 1216649 38806 1255455 1255455 75594 226380 173821 -98227 -98227 19500 19194 306 306 MISCELLANEOUS INCOME 454210 15395 15395 15395 19779040 15272990 0 1594665 13862 13862 322046 97066 176977 48003 9196917 8111199 559789 525929 57192 40085 11983 5124 1210124 1071832 94654 43638 1064760 893619 118583 52558 17499 780 5209 11510 51455 51455 25014 25014 120206 34 120172 133962 75372 32052 26538 349263 275194 22767 51302 815400 649001 116313 50086 113943 74940 34524 4479 2973605 2912834 50458 10313 502291 448110 37282 16899 172320 116049 41618 14653 1024366 901247 100517 22602 216140 195314 18494 2332 TEMPORARY LABOR 1394532 1375996 18536 COGS 724034 723768 266 EQUIPMENT RENT 478459 459901 8575 9983 CLIENT NECESSITIES 381062 381062 345216 306706 31362 7148 21703668 19123971 1651320 928377 424488 48703 304769 191927 105749 224816 120294 354733 389609 258309 435682 150441 191101 32937302 8999005 16434479 23938297 17412995 12192104 365584 3779517 32950 99088 64024 32700 36027588 41524771 2091540 2096030 64993 4242762 768 376 3839369 6293838 5996670 12633006 X 25625100 23794998 531226 620033 3874592 4476734 30030918 28891765 36027588 41524771 -1924628 785475 0 X 0 1 X 1 0 X 1058039 2193254 1678415 2840838 2911385 10681931 12574433 12625665 12821756 13555670 15272990 66850514 216128 461996 453641 947090 1412142 3490997 13848600 15280915 14953812 17343598 19596517 81023442 29298 37668 89172 62271 28570 246979 0 29298 37668 89172 62271 28570 246979 80776463 122582 562480 400745 554408 375538 2015753 122582 562480 400745 554408 375538 2015753 13971182 15843395 15354557 17898006 19972055 83039195 0.97280 0.97570 0.02430 0.02100 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 4085412 602142 84436 13862 62712 4695416 3959053 108402 96969 9752 69260 4085412 3315485 625261 86264 5871 62086 3959053 14263196 -10950027 103352 14485 71368 15183 3315485 15208594 -883409 44858 3131 14000 14263196 0.95000 0.05000 0 0 13256984 13256984 14554351 5970609 8583742 4834540 3028396 1806144 291427 291427 23938297 3372047 F CASH VALUE LIFE INSURANCE 407470 F 3779517 X 20757530 785475 785475 19972055 -193015 -193015 19779040 21896683 193015 193015 21703668 0 21703668 PART IV, LINE 2B: CLIENTS AT OUR RESIDENTIAL PROGRAMS MAY RECEIVE CASH FROM VARIOUS SOURCES SUCH AS PAYROLL OR MONEY FROM RELATIVES. ISSUES COULD ARISE WITH CLIENTS HOLDING CASH THAT COULD POSE A RISK TO THEM, STAFF OR OTHER CLIENTS. DUE TO THIS, THE CASH IS HELD IN A BANK ACCOUNT AND SAFEGUARDED BY THE ORGANIZATION AND INDIVIDUAL CLIENT BALANCES MAINTAINED. CASH IS RETURNED TO CLIENTS WHEN THEY LEAVE THE PROGRAMS. PART V, LINE 4: EARNINGS FROM THE PERMANENT AND TERM ENDOWMENTS ARE USED FOR OPERATING INCOME FOR SPECIFIC PROGRAM USE, SCHOLARSHIPS TO CHILDREN AND OTHER SPECIFIC PURPOSES AS REQUESTED BY DONORS. ADDITIONAL EARNINGS ARE USED FOR OPERATING COSTS TO FURTHER THE ORGANIZATION'S MISSION. PART X, LINE 2: MANAGEMENT HAS EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. THE ORGANIZATION'S 2011, 2012, AND 2013 TAX YEARS ARE OPEN FOR EXAMINATION BY THE INTERNAL REVENUE SERVICE AND VARIOUS STATE TAXING AUTHORITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT EXPENSES FROM FUNDRAISING EVENTS -173,821. DIRECT EXPENSES FROM GAMING ACTIVITIES -19,194. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSES FROM FUNDRAISING EVENTS 173,821. DIRECT EXPENSES FROM GAMING ACTIVITIES 19,194. X X X X X X X 1 LES SHOEMMELIERS 440 CRYSTAL SPRINGS ROAD ST HELENA CA 94574 WINE, WOMEN AND SHOES EVENT 0 321474 25014 296460 321474 25014 296460 ID OR CO WINE, WOMEN & SHOES - BOISE 214613 169808 44805 26309 4066 16049 75424 WINE, WOMEN & SHOES - CDA 87361 56572 30789 3780 8186 1530 2618 35859 301974 226380 75594 30089 12252 17579 2618 111283 173821 -98227 19500 19194 0 19500 19194 19194 306 ID 1 0 1 0 0.00000 1.00000 NANCY PROCTOR 5465 W IRVING STREET BOISE ID 83706 0 1 306 1 EDUCATIONAL SCHOLARSHIPS 3 13862 A IDAHO HOUSING AND FINANCE ASSOCIATION 820302333 2011-12-08 4106356 REFINANCE A TAXABLE LOAN IN 2011 FOR OFFICE AND WAREHOUSE FACILITY. 0 0 0 A 2011 0 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 1 0 0 0 0 A 0 DL EVANS BANK SEE PART V 159184 SEE PART V 0 MICA FOUNDATION SEE PART V 6190 SEE PART V 0 SCH L, PART IV RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION:DIRECTOR OF ORGANIZATION IS AN OFFICER AT THE ENTITY SCH L, PART IV DESCRIPTION OF TRANSACTION:LOAN INTEREST PAID TO ENTITY. SCH L, PART IV RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION:DIRECTOR OF ORGANIZATION IS AN OFFICER AT THE ENTITY SCH L, PART IV EQUINE THERAPY SERVICES X 388254 SELLING PRICE X 12741662 SELLING PRICE X 295 485928 SELLING PRICE X 27 14990 SELLING PRICE X 3 23488 MARKET X 1101 69654 SELLING PRICES 0 1 1 PART I, LINE 32B: A THIRD PARTY IS USED TO AUCTION DONATED HORSES THAT CANNOT BE USED FOR THE PROGRAMS WITH THE CHILDREN. PART I, LINE 33: NONCASH CONTRIBUTIONS WHICH HAVE A READILY DETERMINABLE MARKET VALUE OR WHICH ARE INTENDED FOR USE BY THE ORGANIZATION (SUCH AS EQUIPMENT AND SUPPLIES) ARE RECORDED AS NONCASH CONTRIBUTIONS AT THE DATE OF DONATION. NONCASH CONTRIBUTIONS WHICH DO NOT HAVE A READILY DETERMINABLE MARKET VALUE OR ARE NOT INTENDED FOR INTERNAL USE BY THE ORGANIZATION (SUCH AS CLOTHING AND FURNITURE DONATIONS TO THE THRIFT STORES) ARE NOT RECORDED AS NONCASH CONTRIBUTIONS UNTIL A RELIABLE ESTIMATE OF FAIR VALUE IS DETERMINED OR THEY ARE CONVERTED TO CASH. FORM 990, PART VI, SECTION B, LINE 11 LINE 11A EXPLANATION - DRAFT PROVIDED TO BOARD FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS, OFFICERS, TRUSTEES, KEY EMPLOYEES AND OTHER INTERESTED PERSONS MUST UPDATE A DISCLOSURE FORM AT LEAST ANNUALLY. EACH SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON HAS RECEIVED A COPY OF THE POLICY AND READ, UNDERSTOOD AND COMPLIED WITH IT. WHEN A POTENTIAL CONFLICT IS IDENTIFIED THE REMAINING INDEPENDENT PERSONS SHALL DECIDE, AFTER REVIEWING ALL MATERIAL FACTS, IF A CONFLICT OF INTEREST EXISTS AND THE APPROPRIATE ACTIONS NECESSARY. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS ANNUALLY EVALUATES THE PERFORMANCE OF THE PRESIDENT AND CEO IN A CLOSED BOARD MEETING. AT THAT TIME THEY USE PROFESSIONALLY PUBLISHED SALARY SURVEYS AS WELL AS SALARY INFORMATION GATHERED FROM LOCAL NON-PROFITS OF SIMILAR SIZE TO ASSESS THE REASONABLENESS OF COMPENSATION FOR THAT INDIVIDUAL. THE BOARD OF DIRECTORS ANNUALLY EVALUATES THE PERFORMANCE AND USE PROFESSIONALLY PUBLISHED SALARY SURVEYS AS WELL AS SALARY INFORMATION GATHERED FROM LOCAL NON-PROFITS OF SIMILAR SIZE TO ASSESS THE REASONABLENESS OF COMPENSATION FOR THAT INDIVIDUAL. FORM 990, PART VI, SECTION C, LINE 19 IDAHO YOUTH RANCH FINANCIAL STATEMENTS ARE AVAILABLE ON OUR WEBSITE. ALL OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST.