2013-02-19T15:48:58-06:00 2012-09-30 PURVIS GRAY & COMPANY LLP 222 NORTH EAST FIRST STREET GAINESVILLE FL 32601 990 2011-10-01 237303117 FLORIDA SHERIFFS YOUTH RANCHES INC FLOR 3868425501 P O BOX 2000 BOYS RANCH FL 320641550 WAYNE WALDEN 3868425501 2013-02-15 true ROBERT O DALE CPA 3523782461 2013-02-18 2011 2016-03-07 17:11:31Z ROGER BOUCHARD JR PO BOX 2000 BOYS RANCH FL 320641550 32852693 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 15 324 719 0 12661727 10453177 2787576 3306600 1018867 667076 99701 206546 16567871 14633399 255456 694740 0 9325652 10137307 0 1793427 5589281 5787140 15170389 16619187 1397482 -1985788 57137436 60440604 7985309 9030119 49152127 51410485 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 10760363 694740 3105141 OPERATION OF 4 RESIDENTIAL CHILD CARE PROGRAMS WHERE 332 YOUTH PARTICIPATED. 1597447 201459 OPERATION OF 2 YEAR-ROUND CAMPING PROGRAMS WHERE 6,869 YOUTH PARTICIPATED. 427586 COMMUNITY BASED COUNSELING SERVICES PROVIDED TO YOUTH AND FAMILIES. 544 YOUTH AND FAMILY MEMBERS RECEIVED SERVICES. 12785396 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 true true true false false false false false false false false true false false false false true false false false false true X 36 0 324 true false false false false false false false 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 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 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 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 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 ROGER BOUCHARD JR 50.00 X 140573 0 285228 MS ALISON E EVANS 50.00 X 86299 0 11422 MS JANET BASS 50.00 X 84190 0 11309 MR WILLIAM A FRYE JR 50.00 X 83596 0 11436 MR WAYNE N WALDEN 50.00 X 73142 0 13546 467800 332941 1 false true false ARAMARK SERVICES INC PO BOX 406019 COLLEGE PARK GA 30349 FOOD SERVICE 309764 DIRECT MAIL SYSTEMS 12450 AUTOMOBILE BLVD CLEARWATER FL 337624427 PRINTING/MAIL 228240 TREND OFFSET PRINTING 1801 W OLYMPIC BLVD PASADENA CA 911991438 PRINTING SERV. 112771 3 594098 276360 9582719 1813444 10453177 MEDICAID 624100 1717697 1717697 FEES AND CONTRACTS 624100 1193961 1193961 THIRD PARTY REIMBURSEMENTS 624100 369906 369906 SALE OF PRODUCE AND TIMBER 624100 18100 18100 FOOD REIMBURSEMENT - NSLP 624100 6936 6936 3306600 835147 835147 46401 46401 46401 46401 17698990 303428 17712167 458322 -13177 -154894 -168071 -168071 91534 48805 42729 42729 99346 99346 99346 VENDORS AND OTHER REFUNDS 900099 4537 4537 JR RODEO FEES 900099 4017 4017 EMPLOYEE MEAL TICKET SALES 900099 3558 3558 5958 5958 18070 14633399 3306600 873622 350000 350000 344740 344740 931674 368799 461887 100988 7138001 5704972 861598 571431 98932 81822 6806 10304 1402132 1161507 154269 86356 566568 444794 73589 48185 3551 3551 46850 46850 23201 23201 113840 77479 36361 111589 27420 750 83419 1292376 397972 111779 782625 86784 14992 26849 44943 987809 937836 49973 566162 492476 22509 51177 19123 6189 4382 8552 741758 660776 75535 5447 426063 359115 66948 FOOD COSTS 807574 807574 RANCHER WORKER PROGRAM 124587 124587 RECREATIONAL ACTIVITIES 110166 110166 FARM & LIVESTOCK EXPENSE 106399 106399 219308 205781 13527 16619187 12785396 2040364 1793427 3213794 1794671 26840 21368 5143529 6763217 367829 440240 8497 5701 207300 234415 6873 3734 30272214 20669871 10001629 9602343 30756076 33294455 731340 733587 710350 1060350 5963379 6486523 57137436 60440604 2205278 2729926 5780031 6300193 7985309 9030119 X 14537307 11642088 10362570 12191148 24252250 27577249 49152127 51410485 57137436 60440604 X -1985788 4244146 X false true true X true true X 13590829 11162175 8291777 12730246 10453177 56228204 13590829 11162175 8291777 12730246 10453177 56228204 56228204 1780922 1165173 976407 817257 881548 5621307 28690 10307 21443 18382 18070 96892 61946403 13290074 0.90770 0.89770 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false true 70409 124587 126256 68740 false 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 false 2214935 2153277 4368212 21132214 16509429 4622785 4735879 4153107 582772 35909 7335 28574 9602343 FUNDS HELD IN TRUST BY OTHERS 6471523 SECURITY DEPOSIT 15000 DUE FROM SRE 6486523 ANNUITY OBLIGATION 6092982 DISCOUNT FUTURE INTEREST-POOLED FUND 195086 HOUSING DEPOSITS FOR EMPLOYEES 12125 6300193 14633399 16619187 -1985788 3342033 902113 4244146 2258358 18547111 3342033 514554 3856587 14690524 -57125 -57125 14633399 16288753 16288753 330434 330434 16619187 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 514,554 DIRECT EXPENSES RELATED TO FUNDRAISING EVENTS 48,805 DISPOSAL OF ASSETS 8,322 ROUNDING -2 BOYS RANCH OPEN HOUSE DIRECT EXPENSES NETTED -11,243 DISPOSAL OF ASSETS -8,322 ROUNDING -1 INVESTMENT IN RELATED PARTY - SHERIFFS RANCHES ENT. 350,000 REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT 514,554 REVENUE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 4B DIRECT EXPENSES RELATED TO FUNDRAISING EVENTS -48,805 DISPOSAL OF ASSETS -8,322 ROUNDING 2 EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XIII, LINE 4B BOYS RANCH OPEN HOUSE DIRECT EXPENSES NETTED -11,243 DISPOSAL OF ASSETS -8,322 ROUNDING -1 INVESTMENT IN RELATED PARTY - SHERIFFS RANCHES ENT. 350,000 KENTUCKY DERBY 54850 54850 32400 BOYS RANCH OPEN 24534 24534 3788 1980 5475 1 12150 12150 500 4662 91534 91534 4288 6642 37875 48805 42729 true SHERIFFS RANCHES ENTERPRISES INC POST OFFICE BOX 2000 BOYS RANCH FL 32064 202796863 3 350000 CLOTHING & HOUSEHOLD 1 SCHOLARSHIP EXPENSES 27 344740 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 138,575 HOUSING/UTILITIES 123,511 OTHER LIVING (FOOD, ETC) 81,101 COMPUTERS/COMPUTER SUPPLIES 1,553 TOTAL: 344,740 X X false true false false false false false false false MR ROGER BOUCHARD JR 140573 274167 11061 425801 155217 SEVERANCE, NONQUALIFIED, AND EQUITY-BASED PAYMENTS SCHEDULE J, PAGE 1, PART I, LINE 4 MR. ROGER BOUCHARD, JR. 0 268,286 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 46741 THRIFT VALUE X 4 5800 MARKET X 1 4000 MARKET X 15 128522 MARKET X 1 716527 FMV - APPRAISAL X 1 894000 FMV - APPRAISAL X REC/TRIP TICKET 695 17854 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, 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 THE 4,244,146 IN OTHER CHANGES IN NET ASSETS IS COMPRISED OF; 3,342,033 IN NET UNREALIZED GAINS ON INVESTMENTS 514,554 CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT 350,000 IN PAYMENTS TO SHERIFFS RANCHES ENTERPRISES TREATED AS AN EXPENSE FOR 990 PURPOSES AND AN INVESTMENT FOR FINANCIAL STATEMENT REPORTING PURPOSES 37,599 IN NET FUNDRAISING ACTIVITY 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 594098 CASH AND THRIFT VALUE SHERIFFS RANCHES ENTERPRISES INC B 350000 CASH