2012-03-28T15:43:04-05:00 2011-09-30 PURVIS GRAY & COMPANY 222 NORTH EAST FIRST STREET GAINESVILLE FL 32601 990 2010-10-01 237303117 FLORIDA SHERIFFS YOUTH RANCHES INC FLOR 3868425501 P O BOX 2000 BOYS RANCH FL 320641550 WAYNE WALDEN 3868425501 2012-03-27 true ROBERT O DALE CPA 3523782461 2012-03-27 2010 2016-02-24 21:20:13Z ROGER BOUCHARD JR PO BOX 2000 BOYS RANCH FL 320641550 37694225 false X WWW.YOUTHRANCHES.ORG X 1957 FL TO PREVENT DELINQUENCY AND DEVELOP STRONG, LAWFUL, RESILIENT, AND PRODUCTIVE CITIZENS WHO WILL MAKE A POSITIVE CONTRIBUTION TO OUR COMMUNITIES FOR YEARS TO COME. 15 15 326 855 0 8291777 12661727 2271273 2787576 663119 1018867 103238 99701 11329407 16567871 217534 255456 0 9383765 9325652 0 1689080 6053033 5589281 15654332 15170389 -4324925 1397482 58987349 57137436 8124897 7985309 50862452 49152127 TO PREVENT DELINQUENCY AND DEVELOP STRONG, LAWFUL, RESILIENT, AND PRODUCTIVE CITIZENS WHO WILL MAKE A POSITIVE CONTRIBUTION TO OUR COMMUNITIES FOR YEARS TO COME. false false 9561131 255456 2431977 OPERATION OF 4 RESIDENTIAL CHILD CARE PROGRAMS WHERE 279 YOUTH PARTICIPATED. 1529962 355599 OPERATION OF 2 YEAR-ROUND CAMPING PROGRAMS WHERE 6,600 YOUTH PARTICIPATED. 407800 COMMUNITY BASED COUNSELING SERVICES PROVIDED TO YOUTH AND FAMILIES. 521 YOUTH AND FAMILY MEMBERS RECEIVED SERVICES. 11498893 true true false false false false false false true true true false false true true true false true false false false false false false true false false false true true false false false false false false false false true false false false false true false false false false true X 28 0 326 true false false false false false false true 1 false false false false false X 15 15 false false false false false false false true true false false true true true true true true true true false X X WAYNE WALDEN 3868425501 PO BOX 2000 BOYS RANCH FL 320641550 SHERIFF W BRAD STEUBE 1.00 X 0 0 0 SHERIFF KEN J MASCARA 1.00 X X 0 0 0 MRS GERRI BUCHER 1.00 X X 0 0 0 MR DAN HAGER 1.00 X X 0 0 0 MR ERIK FAHNOE 1.00 X 0 0 0 SHERIFF JAMES F JIM COATS 1.00 X 0 0 0 MR CHARLES H ROLLASON 1.00 X 0 0 0 MR TIM TEMPLETON 1.00 X 0 0 0 SHERIFF SUSAN BENTON 1.00 X 0 0 0 SHERIFF ROBERT L BOB CROWDER 1.00 X 0 0 0 MR ROBERT OWENS 1.00 X 0 0 0 SHERIFF RICK BESELER 1.00 X X 0 0 0 DR PATRICK COGGINS 1.00 X 0 0 0 SHERIFF PAUL C MAY 1.00 X 0 0 0 MR RICHARD D SMITH 1.00 X 0 0 0 MR ROGER BOUCHARD JR 50.00 X 136443 0 171704 MS JANET BASS 50.00 X 86935 0 12366 MS ALISON E EVANS 50.00 X 84272 0 11180 MR WILLIAM A FRYE JR 50.00 X 82721 0 11193 MR WAYNE N WALDEN 50.00 X 73832 0 13249 464203 219692 1 false true false ARAMARK SERVICES INC PO BOX 406019 COLLEGE PARK GA 30349 FOOD SERVICE 292029 1 603840 304056 11753831 2060845 12661727 MEDICAID 624100 1507898 1507898 FEES AND CONTRACTS 624100 729299 729299 THIRD PARTY REIMBURSEMENTS 624100 391030 391030 SALE OF PRODUCE AND TIMBER 624100 95712 95712 FOOD REIMBURSEMENT - NSLP 624100 63637 63637 2787576 767182 767182 50075 50075 50075 50075 21366120 20491687 622748 874433 -622748 251685 251685 39143 11919 27224 27224 4022 4022 4022 MISCELLANEOUS 900099 6907 6907 PROPERTY TAX REFUNDS 900099 4555 4555 CHANGE-CASH VALUE OF LIFE INS 900099 2819 2819 4099 4099 18380 16567871 2787576 1118568 255456 255456 761539 288846 375544 97149 6550116 5160293 836418 553405 88470 72429 5558 10483 1368699 1111276 175258 82165 556828 439254 72084 45490 5228 5228 44100 44100 60354 60354 129307 85525 30454 13328 120817 20131 3466 97220 1161201 376893 104392 679916 99851 22101 27252 50498 1011943 958014 53929 464997 395284 23490 46223 15616 5686 2128 7802 763280 677967 79912 5401 426346 360401 65945 FOOD COSTS 720626 720626 RANCHER WORKER PROGRAM 201986 201986 RECREATIONAL ACTIVITIES 97676 97676 FARM & LIVESTOCK EXPENSE 83394 83394 YOUTH CLOTHING/NECESSITY 68401 68401 114158 97254 16904 15170389 11498893 1982416 1689080 1559920 3213794 21980 26840 5622290 5143529 281725 367829 11090 8497 230550 207300 925 6873 30147775 20146146 10325199 10001629 33391162 30756076 728521 731340 710350 710350 6103637 5963379 58987349 57137436 1909803 2205278 6215094 5780031 8124897 7985309 X 14994798 14537307 10904766 10362570 24962888 24252250 50862452 49152127 58987349 57137436 X 1397482 -3107807 X false true true X false X 12462091 13590829 11162175 8291777 12730246 58237118 12462091 13590829 11162175 8291777 12730246 58237118 58237118 1791327 1780922 1165173 976407 817257 6531086 29420 28690 10307 21443 18382 108242 64876446 12494167 0.89770 0.88660 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false true 84965 164720 179276 70409 false 24962888 62704 -632618 -140724 24252250 23645807 70018 1309277 -62214 24962888 23082691 611602 -13298 -32838 -2350 23645807 1.00000 false false false 2323528 2158277 4481805 20855821 15989667 4866154 4744124 4149452 594672 66025 7027 58998 10001629 FUNDS HELD IN TRUST BY OTHERS 5923379 DUE FROM SRE 25000 SECURITY DEPOSIT 15000 5963379 ANNUITY OBLIGATION 5553415 DISCOUNT FUTURE INTEREST-POOLED FUND 217491 HOUSING DEPOSITS FOR EMPLOYEES 9125 5780031 16567871 15170389 1397482 -2067517 -1040290 -3107807 -1710325 13472433 -2067517 -1040290 -3107807 16580240 -12369 -12369 16567871 15182758 15182758 -12369 -12369 15170389 EXPLANATION FOR UNREPORTED CONTRIBUTIONS OR ASSETS SCHEDULE D, PAGE 2, PART IV, LINE 1B THE FLORIDA SHERIFFS YOUTH RANCHES MAINTAINS CUSTODIAL ACCOUNTS (INDIVIDUAL SAVINGS ACCOUNTS) FOR THE RANCHERS. THIS INFORMATION IS TRACKED USING A SEPARATE ACCOUNTING SOFTWARE. A PORTION OF THE PROGRAM RELATED FUNDS THE RANCHERS RECEIVE FOR WORKING ON CAMPUS ARE HELD IN THESE ACCOUNTS. INTENDED USES FOR ENDOWMENT FUNDS SCHEDULE D, PAGE 2, PART V, LINE 4 THE ENDOWMENT FUNDS ARE NET ASSETS SUBJECT TO DONOR-IMPOSED STIPULATIONS THAT THEY BE MAINTAINED PERMANENTLY BY THE ORGANIZATION. GENERALLY, THE DONORS OF THESE ASSETS PERMIT THE ORGANIZATION TO USE ALL OR PART OF THE INCOME FROM ANY RELATED INVESTMENTS FOR GENERAL OR SPECIFIC PURPOSES. LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X THE ORGANIZATION FOLLOWS THE PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN FASB ASC 710-10, INCOME TAX UNCERTAINTIES. MANAGEMENT BELIEVES THAT NO UNCERTAIN TAX POSITIONS CURRENTLY EXIST. THE ORGANIZATION RECOGNIZES INTEREST ACCRUED RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSES AND PENALTIES IN OPERATING EXPENSES. NO SUCH INTEREST OR PENALTIES WERE RECOGNIZED DURING THE PERIODS PRESENTED. RECONCILIATION OF CHANGES - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 8 CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT -1,040,290 DIRECT EXPENSES 11,919 GROSS UP OF NETTED EXPENSES ON GOLF TOURNAMENT -5,168 DISPOSAL OF ASSETS 5,618 DIRECT EXPENSES -11,919 GROSS UP OF NETTED EXPENSES ON GOLF TOURNAMENT 5,168 DISPOSAL OF ASSETS -5,618 REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT -1,040,290 REVENUE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 4B DIRECT EXPENSES -11,919 GROSS UP OF NETTED EXPENSES ON GOLF TOURNAMENT 5,168 DISPOSAL OF ASSETS -5,618 EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XIII, LINE 4B DIRECT EXPENSES -11,919 GROSS UP OF NETTED EXPENSES ON GOLF TOURNAMENT 5,168 DISPOSAL OF ASSETS -5,618 BOYS RANCH OPEN 25043 25043 3159 170 3422 BOYS RANCH GOLF 14100 14100 1000 4168 39143 39143 4159 4338 3422 11919 27224 true SCHOLARSHIP EXPENSES 30 255456 ADDITIONAL INFORMATION SCHEDULE I, PAGE 4, PART IV THE ORGANIZATION PROVIDES SCHOLARSHIP ASSISTANCE TO FORMER RANCHERS. THE BREAKDOWN OF EXPENSES IS AS FOLLOWS: TUITION/BOOKS 92,954 HOUSING/UTILITIES 82,770 OTHER LIVING (FOOD, ETC) 74,772 COMPUTERS/COMPUTER SUPPLIES 4,960 TOTAL: 255,456 X X false true false false false false false false false MR ROGER BOUCHARD JR 136443 160923 10781 308147 SEVERANCE, NONQUALIFIED, AND EQUITY-BASED PAYMENTS SCHEDULE J, PAGE 1, PART I, LINE 4 MR. ROGER BOUCHARD, JR. 0 155,217 0 OTHER ADDITIONAL INFORMATION SCHEDULE J, PART III ON MAY 20, 2010, THE FLORIDA SHERIFFS YOUTH RANCHES, INC. ENTERED INTO A NONQUALIFIED DEFERRED COMPENSATION AGREEMENT WITH ITS CURRENT PRESIDENT, ROGER BOUCHARD. THE AGREEMENT PROVIDES FOR DEFERRED COMPENSATION TO BE PAID, IN ADDITION TO NORMAL PENSION BENEFITS, TO THE PRESIDENT AND/OR HIS SPOUSE. BENEFITS BECOME PAYABLE UPON THE LATTER OF THE DATE OF HIS TERMINATION OF EMPLOYMENT OR UPON HIS ATTAINMENT OF AGE 62. X 15952 THRIFT VALUE X 3 4150 MARKET X 14 1266368 MARKET X 3 693550 FMV - APPRAISAL X COMPUTERS 8 13716 THRIFT X REC/TRIP TICKET 1413 23941 MARKET X CERT. PROGRAM 20 43168 MARKET false true false SUPPLEMENTAL INFORMATION SCHEDULE M, PAGE 2, PART II SCHEDULE M, PART I REPORTS THE NUMBER OF ITEMS CONTRIBUTED. ADDITIONAL INFORMATION FORM 990 THE ORGANIZATION DESIRES TO FILE THE FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX AS SOON AS IT IS COMPLETED. DUE TO THE INTERNAL REVENUE SERVICE SUSPENDING THE ELECTRONIC FILING OF FORM 990, THE ORGANIZATION IS PAPER FILING THE FORM 990 PURSUANT TO NOTICE 2012-4. ADDITIONAL INFORMATION FORM 990, PART V FORM 990, PART V, LINE 7G THE ORGANIZATION RECEIVED CONTRIBUTIONS OF CARS AND OTHER VEHICLES, AS DISCLOSED ON SCHEDULE M, LINE 6. THESE CARS AND OTHER VEHICLES WERE DONATED BY SHERIFFS RANCHES ENTERPRISES, INC., A RELATED CHARITABLE ORGANIZATION. SHERIFF RANCHES ENTERPRISES, INC. ISSUED FORMS 1098-C RELATED TO THE INITIAL DONATIONS, AS REQUIRED. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATION'S EXTERNAL AUDIT FIRM PREPARES A DRAFT FORM 990 TAX RETURN WHICH IS REVIEWED AND CORRECTED BY ACCOUNTING STAFF AND SENIOR MANAGEMENT. THE FINAL RETURN IS FORWARDED TO EACH VOTING BOARD MEMBER. FOLLOWING BOARD REVIEW, THE FINAL FORM 990 TAX RETURN IS SIGNED BY AN OFFICER AND SUBMITTED TO THE INTERNAL REVENUE SERVICE. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C THE POLICY AFFECTS ANY FLORIDA SHERIFFS YOUTH RANCHES, INC. BOARD MEMBER, EMPLOYEE, OR CONSULTANT HAVING BUSINESS INTERESTS, OR POTENTIAL BUSINESS INTERESTS WITH THE ORGANIZATION. BOARD MEMBERS SHOULD DISCLOSE CONFLICTS TO THE BOARD CHAIRMAN AND THE PRESIDENT. EMPLOYEES SHOULD DISCLOSE ALL POTENTIAL CONFLICTS OF INTEREST TO THEIR IMMEDIATE SUPERVISOR, WHO WILL CONSULT THE DIRECTOR OF PERSONNEL SERVICES. BOARD MEMBERS WHO ARE INVOLVED IN ANY BUSINESS TRANSACTION OR PROFESSIONAL SERVICES AFFECTING THE ORGANIZATION MUST RECUSE THEMSELVES FROM ANY VOTE RELATED TO THESE TRANSACTIONS OR SERVICES. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS OF THE ORGANIZATION REVIEWS AND SETS THE COMPENSATION FOR THE CEO ON AN ANNUAL BASIS. COMPENSATION IS BASED ON COMPARATIVE DATA FOR SIMILAR ORGANIZATIONS. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION FOR KEY EMPLOYEES OTHER THAN THE TOP MANAGEMENT OFFICIAL IS BASED ON THE AGENCY'S CLASSIFICATION AND PAY PLAN, WHICH TAKES INTO ACCOUNT SALARIES OF OTHER SIMILAR AGENCIES AS WELL AS LOCAL GEOGRAPHIC DATA. THE CLASSIFICATION AND PAY PLAN IS REVIEWED ANNUALLY DURING THE BUDGET PROCESS. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTERESTS POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL STATEMENTS ARE MADE AVAILABLE THROUGH THE ORGANZIATION'S WEBSITE. OTHER CHANGES IN NET ASSETS EXPLANATION FORM 990, PART XI, LINE 5 NET UNREALIZED GAINS OR LOSSES ON INVESTMENTS (2,067,517) CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS (1,040,290) OTHER CHANGES IN NET ASSETS OR FUND BALNCE: (3,107,807) SHERIFFS RANCHES ENTERPRISES INC POST OFFICE BOX 2000 BOYS RANCH FL 32064 202796863 SUPPORT FL 501C3 11A NA false false false true false false false false false false false false false true true false true false false SHERIFFS RANCHES ENTERPRISES INC C 603480 CASH AND THRIFT VALUE