JENSEN MEMORIAL YOUTH RANCH: Form 990PF, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- JENSEN MEMORIAL YOUTH RANCH (EIN 26-3146249)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-03-17
- IRS object ID
- 202010779349100606
- Schema version
- 2019v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990-PF
- Accounting Fees Schedule
- Land Etc Schedule2
- Other Expenses Schedule
- Other Income Schedule2
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-03-17T12:44:07-07:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 911138438 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEFFEL OTIS & WARWICK PS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 513 SIXTH STREET | AddressLine1Txt |
| City | DAVENPORT | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99122 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 263146249 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JENSEN MEMORIAL YOUTH RANCH | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JENS | BusinessNameControlTxt |
| Phone | 5092993810 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 220 | AddressLine1Txt |
| City | MEDICAL LAKE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99022 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CARL D GRUB JR | PersonNm |
| Person Title | Director | PersonTitleTxt |
| Signature | 2020-03-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Ryan Janke | PreparerPersonNm |
| PTIN | P01468597 | PTIN |
| Phone | 5097253251 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $0 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $26,848 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Other Income Rev And Expnss | $11,810 | OtherIncomeRevAndExpnssAmt |
| Total Rev And Expnss | $38,658 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $0 | TotalNetInvstIncmAmt |
| Accounting Fees Rev And Expnss | $550 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Chrtbl Prps | $550 | AccountingFeesChrtblPrpsAmt |
| Taxes Rev And Expnss | $3,549 | TaxesRevAndExpnssAmt |
| Taxes Dsbrs Chrtbl | $3,549 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $16,448 | DeprecAndDpltnRevAndExpnssAmt |
| Other Expenses Rev And Expnss | $20,016 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Dsbrs Chrtbl | $16,080 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $40,563 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $20,179 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $0 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $0 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $40,563 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $20,179 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$1,905 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $8,986 | CashBOYAmt |
| Cash EOY | $23,530 | CashEOYAmt |
| Land Bldg Equip Cost Or Other Bss | $1,431,415 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $207,351 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $1,240,512 | LandBOYAmt |
| Land EOY | $1,224,064 | LandEOYAmt |
| Other Assets BOY | $1 | OtherAssetsBOYAmt |
| Total Assets BOY | $1,249,499 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,247,594 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $0 | TotalAssetsEOYFMVAmt |
| Deferred Revenue BOY | $2,190 | DeferredRevenueBOYAmt |
| Deferred Revenue EOY | $2,190 | DeferredRevenueEOYAmt |
| Total Liabilities BOY | $2,190 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,190 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $1,247,309 | CapitalStockBOYAmt |
| Capital Stock EOY | $1,245,404 | CapitalStockEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $1,247,309 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $1,245,404 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $1,249,499 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $1,247,594 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $1,247,309 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$1,905 | ExcessRevenueOverExpensesAmt |
| Subtotal | $1,245,404 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $1,245,404 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $0 | InvestmentIncomeExciseTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | false | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | WA | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARL D GRUB JR | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5092993810 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 220 | AddressLine1Txt |
| City | MEDICAL LAKE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99022 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (10 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| CARL D GRUB JR | ||||||
| PO BOX 220 | MEDICAL LAKE | WA | 99022 | Treasurer | 10.00 | $0 |
| CRAIG GRUB | ||||||
| PO BOX 220 | MEDICAL LAKE | WA | 99022 | FARM MANAGER | 10.00 | $0 |
| MIKE HAYS | ||||||
| 3620 S RITCHIE RD | MEDICAL LAKE | WA | 99022 | Director | 0.00 | $0 |
| ROD SOOM | ||||||
| 21718 W JACOBS ROAD | SPOKANE | WA | 99224 | Director | 0.00 | $0 |
| RICK PERLEBERG | ||||||
| 30571 SR 231 | REARDAN | WA | 99029 | Chairman | 0.00 | $0 |
| VERN WILLIAMS | ||||||
| 11807 S STRANGLAND RD | MEDICAL LAKE | WA | 99022 | Director | 0.00 | $0 |
| JERRY RICHARDS | ||||||
| 14121 W DENO RD | SPOKANE | WA | 99224 | Director | 0.00 | $0 |
| LARRY RENO | ||||||
| PO BOX 1150 | MEDICAL LAKE | WA | 99022 | Director | 0.00 | $0 |
| TIM HOUSE | ||||||
| 19717 W DEEP CREEK RD | MEDICAL LAKE | WA | 99022 | Director | 0.00 | $0 |
| JOAN HUSTON | ||||||
| 1304 N CHRISTENSEN RD | MEDICAL LAKE | WA | 99022 | Director | 0.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $0 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $0 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $0 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $0 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $0 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $0 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $20,179 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $20,179 | QualifyingDistributionsAmt |
| Adjusted Qualifying Distri | $20,179 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $33,189 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $42,589 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $26,895 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $22,484 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $24,535 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $149,692 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $20,179 | QualifyingDistributionsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Remaining Distri From Corpus | $20,179 | RemainingDistriFromCorpusAmt |
| Total Corpus | $169,871 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $33,189 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $136,682 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $42,589 | ExcessFromYear4Amt |
| Excess From Year3 | $26,895 | ExcessFromYear3Amt |
| Excess From Year2 | $22,484 | ExcessFromYear2Amt |
| Excess From Year1 | $24,535 | ExcessFromYear1Amt |
| Excess From Current Year | $20,179 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | CARL D GRUB JR | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Program Service Rev Part VII ProgramServiceRevPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Related Or Exempt Function Incm | $289 | RelatedOrExemptFunctionIncmAmt |
Net Rntl Incm Re Not Debt Fincd Prop NetRntlIncmReNotDebtFincdProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business | 531390 | BusinessCd |
| Unrelated Business Taxbl Incm | $669 | UnrelatedBusinessTaxblIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $669 | UnrelatedBusinessTaxblIncmAmt |
| Related Or Exempt Function Incm | $289 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $958 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING | CategoryTxt |
| Amt | $550 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $550 | DisbursementsCharitablePrpsAmt |
Land Etc Schedule2 LandEtcSchedule2
Land Etc LandEtcGrp (2 entries)
| Category Or ItemCategoryOrItemTxt | Cost Or Other BasisCostOrOtherBasisAmt | Accumulated DepreciationAccumulatedDepreciationAmt | Book ValueBookValueAmt |
|---|---|---|---|
| Buildings | $379,415 | $207,351 | $172,064 |
| Land | $1,052,000 | $1,052,000 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (9 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|
| DESIGNATED SUPPORT PAYMENT | $600 | $600 |
| FUNDRAISING EXPENSE | $916 | $916 |
| INSURANCE | $2,752 | $2,752 |
| MACHINE RENT | $795 | $795 |
| Rental Expenses | $3,936 | |
| REPAIRS AND MAINTENANCE | $1,022 | $1,022 |
| SUPPLIES | $188 | $188 |
| SUPPLIES-OFFICE | $203 | $203 |
| UTILITIES | $9,604 | $9,604 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (3 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt |
|---|---|
| Income From Special Events | $6,916 |
| OTHER INCOME | $289 |
| Rental Income - Noninvestment Property | $4,605 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | TAXES AND LISCENSE | CategoryTxt |
| Amt | $3,549 | Amt |
| Disbursements Charitable Prps | $3,549 | DisbursementsCharitablePrpsAmt |