2011-05-12T16:11:36-05:00 2010-09-30 PURVIS GRAY & COMPANY 222 NORTH EAST FIRST STREET GAINESVILLE FL 32601 990 2009-10-01 237303117 FLORIDA SHERIFFS YOUTH RANCHES INC FLOR 3868425501 P O BOX 2000 BOYS RANCH FL 320641550 WAYNE WALDEN 3868425501 2011-05-12 true ROBERT O DALE CPA 3523782461 2011-05-12 2009 2016-02-24 21:20:13Z ROGER BOUCHARD JR PO BOX 2000 BOYS RANCH FL 320641550 26081379 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 15 337 697 0 11162176 8291777 2230987 2271273 -87865 663119 170812 103238 13476110 11329407 165108 217534 0 9500713 9383765 0 1831944 6428720 6053033 16094541 15654332 -2618431 -4324925 62303371 58987349 8564600 8124897 53738771 50862452 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 9764423 217534 1832762 OPERATION OF 4 RESIDENTIAL CHILD CARE PROGRAMS WHERE 261 YOUTH PARTICIPATED. 1593567 438511 OPERATION OF 2 YEAR-ROUND CAMPING PROGRAMS WHERE 5,077 YOUTH PARTICIPATED. 415412 COMMUNITY BASED COUNSELING SERVICES PROVIDED TO YOUTH AND FAMILIES. 614 YOUTH AND FAMILY MEMBERS RECEIVED SERVICES. 11773402 true true false false false 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 true 33 0 true 337 true false false false false false false true 1 false false false false 15 15 false false false false false false false true true false false true true true true true true true true false X WAYNE WALDEN 3868425501 PO BOX 2000 BOYS RANCH FL 320641550 SHERIFF W BRAD STEUBE 1.00 X 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 0 0 0 DR PATRICK COGGINS 1.00 X 0 0 0 SHERIFF PAUL C MAY 1.00 X 0 0 0 MR LEN RUSSEK 1.00 X 0 0 0 MR JIM GILL 1.00 X 0 0 0 MR RICHARD D SMITH 1.00 X 0 0 0 SHERIFF DAVID B SHOAR 1.00 X 0 0 0 MR ROGER BOUCHARD JR 50.00 X 130072 37504 20913 MS JANET BASS 50.00 X 90917 0 17987 MS ALISON E EVANS 50.00 X 89375 0 16657 MR WILLIAM A FRYE JR 50.00 X 86243 0 16486 MR WAYNE N WALDEN 50.00 X 78050 0 17689 474657 37504 89732 1 false true false ARAMARK SERVICES INC PO BOX 406019 COLLEGE PARK GA 30349 FOOD SERVICE 227697 OELRICH CONSTRUCTION INC 25275 NW 8TH PLACE NEWBERRY FL 32064 BUILDING CONTR. 149449 2 417577 229765 7644435 127728 8291777 MEDICAID 624100 1674649 1674649 FEES AND CONTRACTS 624100 306224 306224 THIRD PARTY REIMBURSEMENTS 624100 290400 290400 2271273 933536 933536 42871 42871 42871 42871 14397218 64991 14724897 7729 -327679 57262 -270417 -270417 40607 19346 21261 21261 17667 17667 17667 CHANGE-CASH VALUE OF LIFE INS 900099 6756 6756 STATE COST SHARE OF TIMBER 900099 6250 6250 FARMERS COOP 900099 2988 2988 5445 5445 21439 11329407 2271273 766357 217534 217534 533217 171501 264896 96820 6680117 5229619 953151 497347 177129 141903 23742 11484 1422619 1176349 169231 77039 570683 451985 78249 40449 43251 43041 210 43475 43475 59675 59675 191360 140971 36456 13933 166943 20397 686 145860 1338054 392676 105641 839737 79666 12916 25862 40888 701762 660493 41269 427502 362915 20024 44563 22305 8658 3639 10008 857216 757129 86481 13606 458656 388894 69762 FOOD COSTS 768550 768550 REPAIRS AND MAINTENANCE 363391 353264 10127 RANCHER WORKER PROGRAM 171564 171564 FARM & LIVESTOCK EXPENSE 106968 106968 YOUTH CLOTHING/NECESSITY 67173 67173 185522 171943 13579 15654332 11773402 2048986 1831944 1522318 1559920 809194 21980 5657727 5622290 757097 281725 20351 11090 243602 230550 166601 925 29894617 19569418 10857113 10325199 34976937 33391162 721765 728521 710350 710350 5860316 6103637 62303371 58987349 2182283 1909803 6382317 6215094 8564600 8124897 X 19191580 14994798 10901384 10904766 23645807 24962888 53738771 50862452 62303371 58987349 X false true true X false X 13308871 12462091 13590829 11162175 8291777 58815743 13308871 12462091 13590829 11162175 8291777 58815743 58815743 1697007 1791327 1780922 1165173 976407 7410836 20340 29420 28690 10307 21443 110200 66336779 11911169 0.88660 0.89560 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false true 60342 153435 128812 84965 false 23645807 70018 1309277 -62214 24962888 23082691 611602 -13298 -32838 -2350 23645807 1.00000 false false false 2309151 2154477 4463628 20753012 15487915 5265097 4669977 4074783 595194 8000 6720 1280 10325199 FUNDS HELD IN TRUST BY OTHERS 6048637 DUE FROM SRE 40000 SECURITY DEPOSIT 15000 6103637 ANNUITY OBLIGATION 5985080 DISCOUNT FUTURE INTEREST-POOLED FUND 222889 HOUSING DEPOSITS FOR EMPLOYEES 7125 6215094 11329407 15654332 -4324925 1944664 -496058 1448606 -2876319 12798715 1944664 -496058 1448606 11350109 -20702 -20702 11329407 15675034 15675034 -20702 -20702 15654332 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. RECONCILIATION OF CHANGES - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 8 CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT -496,058 DIRECT EXPENSES 19,346 GROSS UP OF NETTED EXPENSES ON GOLF TOURNAMENT -6,373 DISPOSAL OF ASSETS 7,729 DIRECT EXPENSES -19,346 GROSS UP OF NETTED EXPENSES ON GOLF TOURNAMENT 6,373 DISPOSAL OF ASSETS -7,729 REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT -496,058 REVENUE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 4B DIRECT EXPENSES -19,346 GROSS UP OF NETTED EXPENSES ON GOLF TOURNAMENT 6,373 DISPOSAL OF ASSETS -7,729 EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XIII, LINE 4B DIRECT EXPENSES -19,346 GROSS UP OF NETTED EXPENSES ON GOLF TOURNAMENT 6,373 DISPOSAL OF ASSETS -7,729 BOYS RANCH OPEN 24975 24975 2508 2426 8039 BOYS RANCH GOLF 15632 15632 1915 4416 42 40607 40607 4423 6842 8081 19346 21261 true SCHOLARSHIP EXPENSES 29 217534 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 73,604 HOUSING/UTILITIES 67,334 OTHER LIVING (FOOD, ETC) 66,598 COMPUTERS/COMPUTER SUPPLIES 9,998 TOTAL: 217,534 X X false true false false false false false false false MR ROGER BOUCHARD JR 125509 37385 4563 119 8161 2243 10202 307 148435 40054 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. THIS IS REPORTED AS A MATTER OF COMPLETE DISCLOSURE. NO AMOUNT IS REFLECTED ON PART VII OF THE CORE FORM OR SCHEDULE J SINCE THESE FORMS ARE REQUIRED TO BE COMPLETED USING THE 2009 CALENDAR YEAR COMPENSATION INFORMATION. THE COMPENSATION DISCLOSURE ON THE 2010 FORM WILL INCLUDE THE NONQUALIFIED DEFERRED COMPENSATION PLAN, AS REQUIRED. X 4497 THRIFT VALUE X 1 7500 MARKET X 15 52836 MARKET X 1 62000 MARKET X COMPUTERS 1 895 THRIFT false true false SUPPLEMENTAL INFORMATION SCHEDULE M, PAGE 2, PART II SCHEDULE M, PART I REPORTS THE NUMBER OF ITEMS CONTRIBUTED. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11 THE ORGANIZATION'S EXTERNAL AUDIT FIRM PREPARES A DRAFT FORM 990 TAX RETURN WHICH IS REVIEWED AND CORRECTED BY ACCOUNTING STAFF AND SENIOR MANAGEMENT AND THEN FORWARDED TO EACH VOTING BOARD MEMBER. FOLLOWING BOARD REVIEW, THE FINAL FORM 990 TAX RETURN IS SIGNED BY AN OFFICER AND SUBMITTED ELECTRONICALLY 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, CONFLICT OF INTERESTS POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. SHERIFFS RANCHES ENTERPRISES INC POST OFFICE BOX 2000 BOYS RANCH FL 32064 202796863 SUPPORT FL 501 11A NA false false true false false false false false false false false false true true false true false false