2014-03-28T15:32:58-05:00 2013-09-30 PURVIS GRAY & COMPANY LLP 443 EAST COLLEGE AVENUE TALLAHASSEE FL 32301 990 2012-10-01 237303117 FLORIDA SHERIFFS YOUTH RANCHES INC FLOR 3868425501 P O BOX 2000 BOYS RANCH FL 320641550 WAYNE WALDEN 3868425501 2014-03-21 true RYAN M TUCKER CPA 8502247144 2014-03-21 2012 2015-11-30 17:44:51Z ROGER BOUCHARD JR PO BOX 2000 BOYS RANCH FL 320641550 39774051 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 15 375 642 33609 25104 10453177 10599063 3306600 3329519 667076 2802591 206546 544827 14633399 17276000 694740 332221 0 10137307 9901692 0 1698328 5787140 5684485 16619187 15918398 -1985788 1357602 60440604 61724900 9030119 9031987 51410485 52692913 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 10047080 332221 3163253 OPERATION OF 4 RESIDENTIAL CHILD CARE PROGRAMS WHERE 293 YOUTH PARTICIPATED. 1541828 166266 OPERATION OF 2 YEAR-ROUND CAMPING PROGRAMS WHERE 4,118 YOUTH PARTICIPATED. 337025 COMMUNITY BASED COUNSELING SERVICES PROVIDED TO YOUTH AND FAMILIES. 380 YOUTH AND FAMILY MEMBERS RECEIVED SERVICES. 11925933 true true false true 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 true true false false true X 30 0 375 true true true false false false false false true 2 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 RICK BESELER 1.00 X 0 0 0 SHERIFF KEN J MASCARA 1.00 X 0 0 0 MRS GERRI BUCHER 1.00 X 0 0 0 MR DAN HAGER 1.00 X X 0 0 0 MR ERIK FAHNOE 1.00 X 0 0 0 SHERIFF WILLIAM O BILL FARMER JR 1.00 X X 0 0 0 MR CHARLES H ROLLASON 1.00 X 0 0 0 MR TIM TEMPLETON 1.00 1.00 X 0 0 0 SHERIFF SUSAN BENTON 1.00 X 0 0 0 SHERIFF BEN STEWART 1.00 X X 0 0 0 MR ROBERT OWENS 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 SHERIFF W BRAD STEUBE 1.00 X 0 0 0 MR RICHARD D SMITH 1.00 X 0 0 0 MR SCOTT STEPHENS 1.00 X 0 0 0 MR PHILIP RENAUD 1.00 X 0 0 0 MR ROGER BOUCHARD JR 50.00 10.00 X 159704 0 386284 MS ALISON E EVANS 50.00 X 89922 0 10636 MS JANET BASS 50.00 X 89675 0 10829 MR WILLIAM A FRYE JR 50.00 X 85542 0 10652 MR WAYNE N WALDEN 50.00 X 74841 0 12776 MR MICHAEL GREGORY 50.00 X 65489 0 13491 MS MARIA KNAPP 50.00 X 56651 0 7703 621824 452371 1 false true false ARAMARK SERVICES INC PO BOX 406019 COLLEGE PARK GA 30349 FOOD SERVICE 286679 DIRECT MAIL SYSTEMS 12450 AUTOMOBILE BLVD CLEARWATER FL 337624427 PRINTING/MAIL 184484 TREND OFFSET PRINTING 1801 W OLYMPIC BLVD PASADENA CA 911991438 PRINTING SERV. 132757 3 677846 219543 9701674 672303 10599063 MEDICAID 624100 1502821 1502821 FEES AND CONTRACTS 624100 1468786 1468786 THIRD PARTY REIMBURSEMENTS 624100 357912 357912 3329519 655930 655930 43579 43579 43579 43579 24386962 241547 21665758 816090 2721204 -574543 2146661 2146661 53277 16203 37074 37074 414668 414668 379842 34826 ST. PETE KENNEL CLUB 900099 33609 33609 VENDORS AND OTHER REFUNDS 900099 5220 5220 EMPLOYEE MEAL TICKET SALES 900099 3700 3700 6977 6977 49506 17276000 3709361 33609 2933967 X 332221 332221 1087595 419345 513129 155121 7065577 5670134 879057 516386 132183 108330 12857 10996 1033158 860039 106254 66865 583179 457736 78570 46873 57203 57203 49725 49725 8100 8100 58150 58150 126888 66831 31058 28999 115996 34763 494 80739 1124418 357299 89163 677956 89352 21492 22326 45534 927870 882910 44960 494863 411641 31916 51306 18913 5689 4504 8720 2223 2223 707554 617670 81051 8833 436209 365916 70293 FOOD COSTS 782476 782476 RANCHER WORKER PROGRAM 111287 111287 FARM & LIVESTOCK EXPENSE 95190 95190 RECREATIONAL ACTIVITIES 76233 76233 401835 238408 163427 15918398 11925933 2294137 1698328 1794671 1200017 21368 20996 6763217 6869660 440240 447952 5701 134369 234415 183050 3734 926 29920267 21086645 9602343 8833622 33294455 35479551 733587 735363 1060350 972273 6486523 6847121 60440604 61724900 2729926 3196892 6300193 5835095 9030119 9031987 X 11642088 8929581 12191148 13671344 27577249 30091988 51410485 52692913 60440604 61724900 1357602 256779 -331953 X false true X true true true X 11162175 8291777 12730246 10453177 10599063 53236438 11162175 8291777 12730246 10453177 10599063 53236438 190177 53046261 1165173 946250 775136 841697 699509 4427765 30157 42121 39851 33609 145738 10307 21443 18382 18070 65212 133414 57943355 14609838 0.91550 0.90770 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 8100 8100 false SCHEDULE C, PART II-B, LINE 1 THE ORGANIZATION ENGAGED A LOBBYING FIRM TO HELP SUPPORT AND PROTECT FLORIDA'S BEHAVIORAL HEALTH OVERLAY (BHOS) SYSTEM DURING THE 2013 FLORIDA LEGISLATIVE SESSION. true 68740 111286 -126069 53957 false 27577249 123752 2422793 -31806 30091988 24252250 151826 3287872 -114699 27577249 24962888 62704 -632618 -140724 24252250 23645807 70018 1309277 -62214 24962888 23082691 611602 -13298 -32838 -2350 23645807 1.00000 false false 1899571 2191560 4091131 21185106 17006588 4178518 4629022 4074207 554815 15008 5850 9158 8833622 FUNDS HELD IN TRUST BY OTHERS 6782121 DUE FROM SRE 50000 SECURITY DEPOSIT 15000 6847121 17836 ANNUITY OBLIGATION 5614146 DISCOUNT FUTURE INTEREST-POOLED FUND 189488 HOUSING DEPOSITS FOR EMPLOYEES 13625 5835095 X 17213406 256779 -243876 12903 17200503 75497 75497 17276000 15930978 15930978 -12580 -12580 15918398 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. REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT -243,876 REVENUE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 4B DIRECT EXPENSES RELATED TO FUNDRAISING EVENTS -11,854 DISPOSAL OF ASSETS -726 RETURN OF CAPITAL FOR FS PURPOSES, 0 INCOME FOR TAX PURPOSES 88,077 EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 4B BOYS RANCH OPEN HOUSE DIRECT EXPENSES NETTED -11,854 DISPOSAL OF ASSETS -726 BOYS RANCH OPEN 30386 30386 3915 3138 1408 JUNIOR RODEO SE 12916 12916 1780 1613 1 9975 9975 500 3849 53277 53277 6195 6987 1408 1613 16203 37074 true SCHOLARSHIP EXPENSES 29 332221 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 115,160 HOUSING/UTILITIES 128,157 OTHER LIVING (FOOD, ETC) 83,270 COMPUTERS/COMPUTER SUPPLIES 5,634 TOTAL: 332,221 X X false true false false false false false false false MR ROGER BOUCHARD JR 159704 376076 10208 545988 SEVERANCE, NONQUALIFIED, AND EQUITY-BASED PAYMENTS SCHEDULE J, PAGE 1, PART I, LINE 4 MR. ROGER BOUCHARD, JR. 0 369,387 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 42096 THRIFT VALUE X 1 5000 MARKET X 12 55246 MARKET X 3 7561 MARKET X 3 560000 FMV - APPRAISAL X ELECTRONICS 12 1900 MARKET X REC/TRIP TICKET 50 500 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 FORM 990, PART IX, FEDERAL INCOME TAXES FEDERAL INCOME TAXES IN THE AMOUNT OF OF 17,836 WERE EXPENSED BY THE ORGANIZATION DURING 2013. 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. RECONCILIATION OF CHANGES - OTHER FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT -243,876 DIRECT EXPENSES RELATED TO FUNDRAISING EVENTS 11,854 DISPOSAL OF ASSETS 726 RETURN OF CAPITAL FOR FS PURPOSES, 0 INCOME FOR TAX PURPOSES -88,077 BOYS RANCH OPEN HOUSE DIRECT EXPENSES NETTED -11,854 DISPOSAL OF ASSETS -726 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 false true true false true false false SHERIFFS RANCHES ENTERPRISES INC C 677846 CASH AND THRIFT VALUE