2024-11-22T12:28:57-06:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 101 S CAPITOL BLVD SUITE 1700 BOISE ID 83702 990 2023-07-01 820253346 IDAHO YOUTH RANCH INC IDAH 2083772613 5465 W IRVING STREET BOISE ID 83706 KIM THOMAS CFO 2083772613 2024-11-21 1 0 ANN SWINDELL P01677409 2083876400 2024-11-19 2023 2024-10-15 13:58:12Z KIM THOMAS 5465 W IRVING STREET BOISE ID 83706 40663502 0 X WWW.YOUTHRANCH.ORG X 1953 ID WE UNITE FOR IDAHO'S YOUTH BY PROVIDING ACCESSIBLE PROGRAMS AND SERVICES THAT NURTURE HOPE, HEALING, AND RESILIENCE. 21 21 786 1513 0 0 21182827 12799240 19325031 22295264 -1000672 900786 -130532 2944527 39376654 38939817 500 2500 0 0 18625794 21729505 22000 28000 1504043 14482572 17925793 33130866 39685798 6245788 -745981 90433944 86230335 20474591 14785827 69959353 71444508 X WE UNITE FOR IDAHO'S YOUTH BY PROVIDING ACCESSIBLE PROGRAMS AND SERVICES THAT NURTURE HOPE, HEALING, AND RESILIENCE. 1 0 25077339 20705230 SEE SCHEDULE O 8538398 1328448 SEE SCHEDULE O 1148653 261586 SEE SCHEDULE O 191038 WORKFORCE DEVELOPMENTLAUNCHED IN MARCH 2013, YOUTHWORKS! IS A COMPREHENSIVE JOB TRAINING AND JOB PLACEMENT PROGRAM CREATED TO HELP DISADVANTAGED YOUTH AGES 15-22DEVELOP THE SKILLS THEY NEED TO FIND AND KEEP MEANINGFUL EMPLOYMENT. THIS NEWEST IYR PROGRAM INCLUDES CLASSROOM INSTRUCTION, JOB PLACEMENT, ONE-ON-ONE MENTORING, AND OVERSIGHT." 191038 34955428 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 1 137 0 1 786 1 0 0 0 0 0 1 1 1 8 0 0 1 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 ID OR X X X KIM THOMAS 2089725506 2465 W IRVING STREET BOISE ID 83706 SCOTT ANDERSON DIRECTOR 0.20 X 0 0 0 ELIZABETH BEEM DIRECTOR 1.87 X 0 0 0 KRISTIN BJORKMAN DIRECTOR 0.45 X 0 0 0 JIM BRATNOBER DIRECTOR 2.38 X 0 0 0 LEROY CUSTER PAST CHAIR 1.56 X X 0 0 0 CELIA GOULD DIRECTOR 0.26 X 0 0 0 ANGELA HARRISON DIRECTOR 0.40 X 0 0 0 SHEILA HENNESSEY CHAIR 2.49 X X 0 0 0 JIM JOHNSON DIRECTOR 1.08 X 0 0 0 TRAVIS LEACH DIRECTOR 1.45 X 0 0 0 MOLLY MOSHER DIRECTOR 0.38 X 0 0 0 RICK RIETMANN DIRECTOR 0.71 X 0 0 0 LEANNE ROUSSEAU DIRECTOR 0.56 X 0 0 0 ALONZO SANCHEZ DIRECTOR 0.75 X 0 0 0 BRIAN J SCOTT DIRECTOR 1.27 X 0 0 0 LAURA SIMIC DIRECTOR 0.88 X 0 0 0 IVY SMITH DIRECTOR 1.81 X 0 0 0 LAURA SMITH DIRECTOR 1.58 X 0 0 0 CHRIS TAYLOR DIRECTOR 1.10 X 0 0 0 DEANNA TURNER DIRECTOR 1.58 X 0 0 0 JULIE VANORDEN DIRECTOR 0.33 X 0 0 0 BRIDGETTE WEWERS DIRECTOR 0.70 X 0 0 0 SCOTT CURTIS CEO 40.00 X 237466 0 31058 KIM THOMAS CFO/TREASURER 40.00 X 173026 0 5749 TERESA BENNETT EXECUTIVE ASSISTANT/SECRETARY 40.00 X 17754 0 0 SPENCER MERRICK MEDICAL DIRECTOR 40.00 X 236236 0 12519 ELIZABETH SHEAHAN CDO 40.00 X 151746 0 20416 CAMILLE ANDERSEN CPO 40.00 X 152612 0 12551 RICHARD CLINE VP - SOCIAL ENTERPRISE 40.00 X 138310 0 21626 RICHARD ALIS CHIEF RISK OFFICER 40.00 X 135955 0 21271 1243105 0 125190 14 0 1 0 JORDAN WILCOMB CONSTRUCTION INC 406 S 6TH STREET BOISE ID 83707 CONSTRUCTION 9727544 BELFOR USA GROUP INC 1100 W TAYLOR AVE STE 108 MERIDIAN ID 83642 CONSTRUCTION 4309769 BUSINESS INTERIORS OF IDAHO 176 S CAPITAL BLVD BOISE ID 83702 FURNITURE 630070 MID-WEST TEXTILE COMPANY 600 E SAN ANTONIO EL PASO TX 79901 INVENTORY 549658 NETSMART TECHNOLOGIES INC PO BOX 713519 PHLADELPHIA PA 19171 SOFTWARE LICENSE/SUPPORT 331048 14 25000 1125153 730936 10918151 5716338 12799240 SOCIAL ENTERPRISE 453310 20705230 20705230 RESIDENTIAL 623990 1328448 1328448 COMMUNITY SERVICES 624110 261586 261586 22295264 948621 948621 21023 21023 81268 0 81268 81268 81268 836942 313267 874541 323503 -37599 -10236 -47835 -47835 373658 1125153 505813 -132155 -132155 17850 19828 -1978 -1978 MICELLANEOUS INCOME 900099 2976369 2976369 2976369 38939817 22295264 0 3845313 2500 2500 1411587 497832 664015 249740 16175793 14121781 1349293 704719 226544 157420 49103 20021 2323581 2022999 202235 98347 1592000 1362377 157110 72513 313070 7753 305317 62625 459 62166 28000 28000 41807 41807 461262 379796 72539 8927 209432 70847 7813 130772 1798799 1612549 97992 88258 222571 205061 12010 5500 3062564 3012928 26309 23327 369297 326328 23726 19243 175255 129818 45138 299 2039601 1977043 53593 8965 493442 440720 47488 5234 COST OF GOODS SOLD 6923340 6923321 19 MISCELLANEOUS 776749 731065 8058 37626 CLIENT NECESSITIES 507587 507587 EQUIPMENT RENT 443963 440815 596 2552 24429 24429 39685798 34955428 3226327 1504043 0 7160728 1225319 2899824 1636069 471618 1276155 336363 355229 2483467 2368343 188530 210317 67502679 12915249 51417115 54587430 25407887 24508792 53712 47981 14700 14700 90433944 86230335 7133856 1775649 4560426 4366230 4502388 3774285 4277921 4869663 20474591 14785827 X 26848935 58464716 43110418 12979792 69959353 71444508 90433944 86230335 -745981 2147242 83894 0 X X 0 1 X 1 0 X 7977404 31044005 14312005 21182827 12799240 87315481 18875547 22365080 21931082 19325031 22295264 104792004 171090 292193 520517 517141 2976368 4477309 27024041 53701278 36763604 41024999 38070872 196584794 947427 345480 277169 683486 452951 2706513 59950 475361 149649 112321 107442 904723 1007377 820841 426818 795807 560393 3611236 192973558 358287 417262 574732 797697 1050912 3198890 358287 417262 574732 797697 1050912 3198890 2914062 2914062 27382328 54118540 37338336 41822696 42035846 202697746 0.95200 0.96850 0.01580 0.01390 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: INSURANCE PROCEEDS - 2023 AMOUNT: $ 2,914,062. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7704591 161406 172041 2500 8035538 7527489 51627 127975 2500 7704591 7444122 233767 -143400 7000 7527489 7083285 65723 300524 5410 7444122 6349136 692185 65964 24000 7083285 0.89830 0.10170 0 0 15973154 15973154 41709694 9057581 32652113 4427015 3421906 1005109 5392816 435762 4957054 54587430 OPERATING LEASE LIABILITY 3541668 FINANCE LEASE LIABILITY 1327995 4869663 X 41709518 2147237 138631 525640 2811508 38898010 41807 41807 38939817 40224361 54738 525640 580378 39643983 41807 8 41815 39685798 PART V, LINE 4: EARNINGS FROM THE PERMANENT AND TERM ENDOWMENTS ARE USED FOR OPERATING INCOME FOR SPECIFIC PROGRAM USE, SCHOLARSHIPS TO YOUTH 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: THE ORGANIZATION IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE IRC AND IS SUBJECT TO FEDERAL INCOME TAX ONLY ON NET UNRELATED BUSINESS INCOME. THE ORGANIZATION CURRENTLY HAS NO UNRELATED BUSINESS INCOME AND IS NOT CONSIDERED A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE IRC AND ALL CHARITABLE CONTRIBUTIONS ARE CONSIDERED TAX DEDUCTIBLE. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING CAMPAIGNS AND EVENTS 505,812. GAMING 19,828. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING CAMPAIGNS AND EVENTS 525,640. PART XII, LINE 4B - OTHER ADJUSTMENTS: ROUNDING 8. X X X X X X X 1 LES SHOEMMELIERSSTUDIO 4FORTY LLC 440 CRYSTAL SPRINGS RD ST HELENA CA 94574 WINE, WOMEN AND SHOES 0 49147 28000 21147 49147 28000 21147 AZ CA CO DE ID IA ME MI MS MT NE NV NJ NC OR SC SD TX UT VT WA WI WY UNITE FOR HOPE 604411 454227 150184 40190 24915 51278 81389 WINE WOMEN & SHOES CDA 49147 40507 8640 13884 1484 12167 17739 845253 630419 214834 49268 27124 62704 123671 1498811 1125153 373658 103342 53523 126149 222799 505813 -132155 17850 19828 0 17850 19828 19828 -1978 ID 1 0 1 0 0.00000 1.00000 KIM THOMAS 5645 W IRVING ST BOISE ID 83706 0 1 17850 SCHEDULE G, PART IV RAFFLE: THE PROFESSIONAL FUNDRAISER MANAGED THE WINE, WOMEN AND SHOES SPECIAL EVENT AS WELL AS THE RAFFLE. X X 0 0 0 0 0 0 0 0 0 SCOTT CURTIS CEO 236482 0 0 0 984 0 7101 0 23957 0 268524 0 0 0 SPENCER MERRICK MEDICAL DIRECTOR 205037 0 10625 0 20574 0 0 0 12519 0 248755 0 0 0 KIM THOMAS CFO/TREASURER 172042 0 0 0 984 0 5149 0 600 0 178775 0 0 0 ELIZABETH SHEAHAN CDO 149762 0 1000 0 984 0 3047 0 17369 0 172162 0 0 0 CAMILLE ANDERSEN CPO 151628 0 0 0 984 0 2151 0 10400 0 165163 0 0 0 RICHARD CLINE VP - SOCIAL ENTERPRISE 136326 0 1000 0 984 0 4257 0 17369 0 159936 0 0 0 RICHARD ALIS CHIEF RISK OFFICER 134971 0 0 0 984 0 4202 0 17069 0 157226 0 0 0 CHRIS TAYLOR BOARD MEMBER / CEO AND CO-OWNER OF FISHER'S TECHNOLOGY 11755 COPIER SERVICES 0 X 646424 MARKET VALUE X 4171430 REPLACEMENT COST X 90 237079 MARKET VALUE X 2 226 MARKET VALUE X 0 431547 MARKET VALUE X 1595 229632 MARKET VALUE 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 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 THEY ARE CONVERTED TO CASH OR ASSESSED ESTIMATED VALUE AT YEAR END INVENTORY. FORM 990, PART III, LINE 2 IN AUGUST OF 2023, IDAHO YOUTH RANCH OPENED THE RESIDENTIAL CENTER FOR HEALING AND RESILIENCE ON THE HANDS OF PROMISE CAMPUS. THE RESIDENTIAL CENTER FOR HEALING & RESILIENCE INCLUDES: TWO RESIDENTIAL HALLS A WELLNESS CENTER A DINING AND RECREATION HALL AN EDUCATION CENTER A WELCOME CENTER FOR FAMILIES THESE BUILDINGS AND SERVICES WERE DESIGNED TO SUPPORT THE PHYSICAL, EMOTIONAL, AND EDUCATIONAL NEEDS OF THE CHILDREN AND TEENS WHO WILL LIVE HERE. YOUTH ARE SUPPORTED WITH 24-HOUR NURSING, PSYCHIATRIC CARE, PROVEN TREATMENT MODELS, AND A YEAR-ROUND SCHOOL. DESIGNED AND MODELED AFTER LEADING NATIONAL FACILITIES, THE CENTER INCLUDES MEDICATION MANAGEMENT, NUTRITION, AND PHYSICAL FITNESS IN A SECURE ENVIRONMENT WITH 24-HOUR SUPERVISION. ALL THIS CARE SUPPORTS ONE GOAL: HELPING KIDS HEAL AND RETURN TO THEIR FAMILIES AND COMMUNITIES IN A SAFE AND SUPPORTED MANNER. FORM 990 PART III LINE 4A, PROGRAM SERVICE SOCIAL ENTERPRISE: IDAHO YOUTH RANCH (IYR) OWNS AND OPERATES 24 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 THERAPEUTIC PROGRAMS FOR VULNERABLE IDAHO YOUTH AND THEIR FAMILIES. IYR SOCIAL ENTERPRISE LOCATIONS PROVIDE JOBS, BENEFITS AND CAREER PATHS FOR OVER 400 EMPLOYEES. STORES SERVE AS JOB TRAINING SITES FOR IYR'S YOUTHWORKS! PROGRAM. STORES INCLUDE A RANCH READERS PROGRAM, WHICH HAS GIVEN OVER 496,000 FREE BOOKS AND INCENTIVES FOR READING THEM TO IDAHO CHILDREN. IYR SOCIAL ENTERPRISE RECYCLES DONATED GOODS THAT CANNOT BE SOLD, HELPING REDUCE THE VOLUME OF WASTE ENTERING PUBLIC LANDFILLS IN IDAHO'S COMMUNITIES. FORM 990 PART III LINE 4B, PROGRAM SERVICE HAYS HOUSE: IYR OPERATES A RESIDENTIAL FACILITY THAT HOUSES YOUTH BETWEEN THE AGES OF 8 AND 18 WHO ARE VULNERABLE DUE TO ABUSE, NEGLECT, FAMILY CONFLICT, AND/OR ABANDONMENT; OR YOUTH WHO ARE STRUGGLING WITH DANGEROUS BEHAVIOR, OR CONFLICTS AT SCHOOL OR HOME. SERVICES ARE TAILORED TO MEET EACH CHILD'S UNIQUE SITUATION AND MAY INCLUDE ANIMAL ASSISTED THERAPY, BEHAVIORAL THERAPY, SERVICE LEARNING, EDUCATIONAL RECOVERY, AND LIFE SKILL DEVELOPMENT. REINTEGRATION SERVICES AND ONGOING ACCESS TO THERAPY ARE A KEY PART OF FINISHING THE JOB AS YOUTH ARE BROUGHT BACK INTO THEIR HOMES. PSYCHIATRIC RESIDENTIAL TREATMENT FACILITY: NESTLED IN THE BEAUTIFUL 258-ACRE HANDS OF PROMISE CAMPUS IN RURAL TREASURE VALLEY, OUR STATE-OF-THE-ART FACILITY OFFERS INDIVIDUALIZED CARE, EDUCATION, AND HEALING. THE IDAHO YOUTH RANCH RESIDENTIAL CENTER FOR HEALING & RESILIENCE PROVIDES LONG-TERM PSYCHIATRIC CARE TO YOUTH AGES 11-17 IN A UNIQUE ENVIRONMENT CAREFULLY DESIGNED FOR A THERAPEUTIC EXPERIENCE. WE PROVIDE A SAFE, SUPPORTIVE TRAUMA-INFORMED ENVIRONMENT, MENTAL AND EMOTIONAL DEVELOPMENT TAILORED TO EACH YOUTH, FAMILY INVOLVEMENT THROUGHOUT THE HEALING PROCESS FOR PREPAREDNESS AND LONG-TERM SUCCESS, AND AFTERCARE SUPPORT AND RESOURCES WHEN YOUTH RETURNS HOME. FORM 990 PART III LINE 4C, PROGRAM SERVICE COMMUNITY SERVICES: IYR PROVIDES YOUTH AND FAMILY THERAPY IN BOTH NORTH IDAHO AND IN SOUTHWEST IDAHO AND TELEHEATH MENTAL HEALTH SERVICES STATEWIDE. IDAHO YOUTH RANCH'S THERAPY IS TARGETED AT IDAHO'S MOST VULNERABLE YOUTH AND USES LEADING THERAPEUTIC PRACTICES TO PROVIDE THEM THE HEALING & HOPE THE NEED. BLENDING PROVEN EVIDENCE-BASED THERAPIES; TRAUMA FOCUSED - COGNITIVE BEHAVIORAL THERAPY, DIALECTICAL BEHAVIOR THERAPY, EYE MOVEMENT DESENSITIZATION AND REPROCESSING THERAPY, AND EQUINE ASSISTED THERAPY, IDAHO YOUTH RANCH PROVIDES A TREATMENT MODEL UNLIKE OTHERS, PROVEN TO HEAL YOUTH WHO STRUGGLE WITH ACUTE, CHRONIC, AND COMPLEX TRAUMA. 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. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE 990 IS PROVIDED TO MANAGEMENT AND THE FINANCE COMMITTEE AND THE BOARD FOR REVIEW AND APPROVAL PRIOR TO FILING WITH THE IRS. 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 CONFLICT OF INTEREST 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 ARE NECESSARY. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS ANNUALLY EVALUATES THE PERFORMANCE OF THE 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 THE COMPENSATION FOR THAT INDIVIDUAL. THE LAST REVIEW AND APPROVAL OF THE CEO'S COMPENSATION OCCURRED AT THE AUGUST 2024 BOARD MEETING. 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 FORM 990 PART VI, SECTION A LINE 7A THE BOARD ADVANCEMENT COMMITTEE HAS IDENTIFIED FOCUS AREAS FOR BOARD RECRUITMENT. THE BOARD AND EXECUTIVE STAFF ARE ENCOURAGED TO NOMINATE POTENTIAL CANDIDATES. CANDIDATES ARE VETTED BY THE BOARD ADVANCEMENT COMMITTEE WHO MAKES RECOMMENDATIONS TO THE FULL BOARD OF NEW BOARD MEMBERS. THE FULL BOARD VOTES TO ACCEPT/DISALLOW THE RECOMMENDATION OF THE COMMITTEE. FORM 990 PART XI, LINE 2C THE ORGANIZATION DID NOT CHANGE ITS AUDIT SELECTION OR OVERSIGHT PROCESSES DURING THE YEAR.