﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2011v1.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2012-05-17T10:33:53-07:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>LEFFEL OTIS &amp; WARWICK PS</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>PO BOX 129</AddressLine1>
        <City>DAVENPORT</City>
        <State>WA</State>
        <ZIPCode>991220129</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990PF</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>263146249</EIN>
      <Name>
        <BusinessNameLine1>JENSEN MEMORIAL YOUTH RANCH</BusinessNameLine1>
      </Name>
      <NameControl>JENS</NameControl>
      <Phone>5092993810</Phone>
      <USAddress>
        <AddressLine1>PO BOX 220</AddressLine1>
        <City>MEDICAL LAKE</City>
        <State>WA</State>
        <ZIPCode>99022</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>CARL D GRUB JR</Name>
      <Title>Director</Title>
      <DateSigned>2012-05-15</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Sue A Wellsandt</Name>
      <Phone>5097253251</Phone>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="6">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="11000144" softwareVersion="2011v1.2">
      <ExemptPF>X</ExemptPF>
      <FMVAssetsEOY>1034494</FMVAssetsEOY>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AnalysisOfRevenueAndExpenses>
        <ContriReceivedRevAndExpnss>24292</ContriReceivedRevAndExpnss>
        <NotRequiredToAttachScheduleB>X</NotRequiredToAttachScheduleB>
        <OtherIncomeRevAndExpnss referenceDocumentId="OtherIncomeSchedule2">6000</OtherIncomeRevAndExpnss>
        <TotalRevenueAndExpenses>30292</TotalRevenueAndExpenses>
        <TotalNetInvestmentIncome>0</TotalNetInvestmentIncome>
        <AccountingFeesRevAndExpnss referenceDocumentId="AccountingFeesSchedule">781</AccountingFeesRevAndExpnss>
        <AccountingFeesDsbrsChrtblPrps>781</AccountingFeesDsbrsChrtblPrps>
        <TaxesRevAndExpnss referenceDocumentId="TaxesSchedule">135</TaxesRevAndExpnss>
        <TaxesDsbrsChrtblPrps>135</TaxesDsbrsChrtblPrps>
        <DeprecAndDepletionRevAndExpnss referenceDocumentId="DepreciationSchedule">1481</DeprecAndDepletionRevAndExpnss>
        <OtherExpensesRevAndExpnss referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">38949</OtherExpensesRevAndExpnss>
        <OtherExpensesDsbrsChrtblPrps>36317</OtherExpensesDsbrsChrtblPrps>
        <TotOprExpensesRevAndExpnss>41346</TotOprExpensesRevAndExpnss>
        <TotOprExpensesNetInvstIncm>0</TotOprExpensesNetInvstIncm>
        <TotOprExpensesDsbrsChrtblPrps>37233</TotOprExpensesDsbrsChrtblPrps>
        <ContriGiftsPaidRevAndExpnss>0</ContriGiftsPaidRevAndExpnss>
        <ContriGiftsPaidDsbrsChrtblPrps>0</ContriGiftsPaidDsbrsChrtblPrps>
        <TotalExpensesRevAndExpnss>41346</TotalExpensesRevAndExpnss>
        <TotalExpensesNetInvstIncm>0</TotalExpensesNetInvstIncm>
        <TotalExpensesDsbrsChrtblPrps>37233</TotalExpensesDsbrsChrtblPrps>
        <ExcessOfRevenueOverExpenses>-11054</ExcessOfRevenueOverExpenses>
        <NetInvestmentIncome>0</NetInvestmentIncome>
      </AnalysisOfRevenueAndExpenses>
      <BalanceSheets>
        <CashBOY>7292</CashBOY>
        <CashEOY>10010</CashEOY>
        <CashEOYFMV>10010</CashEOYFMV>
        <LandBuildingAndEquipmentBasis>1024484</LandBuildingAndEquipmentBasis>
        <AccumDeprecLandBldgAndEquip>59295</AccumDeprecLandBldgAndEquip>
        <LandBuildingAndEquipmentBOY>978961</LandBuildingAndEquipmentBOY>
        <LandBuildingAndEquipmentEOY referenceDocumentId="LandEtcSchedule2">965189</LandBuildingAndEquipmentEOY>
        <LandBuildingAndEquipmentEOYFMV>1024484</LandBuildingAndEquipmentEOYFMV>
        <TotalAssetsBOY>986253</TotalAssetsBOY>
        <TotalAssetsEOY>975199</TotalAssetsEOY>
        <TotalAssetsEOYFMV>1034494</TotalAssetsEOYFMV>
        <TotalLiabilitiesEOY>0</TotalLiabilitiesEOY>
        <OrgThatDoNotFollowSFAS117>X</OrgThatDoNotFollowSFAS117>
        <CapitalStockBOY>986253</CapitalStockBOY>
        <CapitalStockEOY>975199</CapitalStockEOY>
        <TotalNetAssetsBOY>986253</TotalNetAssetsBOY>
        <TotalNetAssetsEOY>975199</TotalNetAssetsEOY>
        <TotalLiabilitiesNetAssetsBOY>986253</TotalLiabilitiesNetAssetsBOY>
        <TotalLiabilitiesNetAssetsEOY>975199</TotalLiabilitiesNetAssetsEOY>
      </BalanceSheets>
      <ChangesInNetAssetsFundBalances>
        <TotalNetAssetsFundBalancesBOY>986253</TotalNetAssetsFundBalancesBOY>
        <ExcessOfRevenueOverExpenses>-11054</ExcessOfRevenueOverExpenses>
        <Subtotal>975199</Subtotal>
        <TotalNetAssetsFundBalancesEOY>975199</TotalNetAssetsFundBalancesEOY>
      </ChangesInNetAssetsFundBalances>
      <ExciseTaxBasedOnInvestmentIncm>
        <InvestmentIncomeExciseTax>0</InvestmentIncomeExciseTax>
      </ExciseTaxBasedOnInvestmentIncm>
      <StatementsRegardingActivities>
        <LegislativePoliticalActivities>false</LegislativePoliticalActivities>
        <MoreThan100Spent>false</MoreThan100Spent>
        <Form1120POLFiled>false</Form1120POLFiled>
        <ActivitiesNotPrevReported>false</ActivitiesNotPrevReported>
        <ChangesToArticlesOrBylaws>false</ChangesToArticlesOrBylaws>
        <UnrelatedBusIncomeOver1000>true</UnrelatedBusIncomeOver1000>
        <Form990TFiled>true</Form990TFiled>
        <TerminationEtc>false</TerminationEtc>
        <RequirementsOfSect508e>false</RequirementsOfSect508e>
        <AtLeast5000InAssets>true</AtLeast5000InAssets>
        <StatesFiledWith>WA</StatesFiledWith>
        <Form990PFFiledWithAG>true</Form990PFFiledWithAG>
        <PrivateOperatingFoundation>false</PrivateOperatingFoundation>
        <NewSubstantialContributors>false</NewSubstantialContributors>
        <InterestInControlledEntity>false</InterestInControlledEntity>
        <ApplicableInsuranceContract>false</ApplicableInsuranceContract>
        <ComplyWithPublicInspectionRqr>true</ComplyWithPublicInspectionRqr>
        <WebsiteAddress>N/A</WebsiteAddress>
        <BooksInCareOfBusinessName>
          <BusinessNameLine1>CARL D GRUB JR</BusinessNameLine1>
        </BooksInCareOfBusinessName>
        <BooksInCareOfPhoneNumber>5092993810</BooksInCareOfPhoneNumber>
        <BooksInCareOfUSAddress>
          <AddressLine1>PO BOX 220</AddressLine1>
          <City>MEDICAL LAKE</City>
          <State>WA</State>
          <ZIPCode>99022</ZIPCode>
        </BooksInCareOfUSAddress>
        <ForeignBank>false</ForeignBank>
      </StatementsRegardingActivities>
      <StatementsRegardingActy4720>
        <SaleOrExchangeWithDsqflyPerson>false</SaleOrExchangeWithDsqflyPerson>
        <BorrowOrLendWithDsqflyPerson>false</BorrowOrLendWithDsqflyPerson>
        <FurnishedGoodsWithDsqflyPerson>false</FurnishedGoodsWithDsqflyPerson>
        <PayCompensationToDsqflyPerson>false</PayCompensationToDsqflyPerson>
        <TransferAssetsToDsqflyPerson>false</TransferAssetsToDsqflyPerson>
        <PaymentToGovernmentOffical>false</PaymentToGovernmentOffical>
        <ActsFailToQualifyAsExceptions>false</ActsFailToQualifyAsExceptions>
        <UncorrectedPriorActs>false</UncorrectedPriorActs>
        <UndistributedIncomePriorYears>false</UndistributedIncomePriorYears>
        <UndistrIncome4942a2NotApplied>false</UndistrIncome4942a2NotApplied>
        <BusinessHoldings>false</BusinessHoldings>
        <ExcessBusinessHoldings>false</ExcessBusinessHoldings>
        <JeopardyInvestments>false</JeopardyInvestments>
        <UncorrectedJeopardyInvestments>false</UncorrectedJeopardyInvestments>
        <InfluenceLegislation>false</InfluenceLegislation>
        <InfluenceElection>false</InfluenceElection>
        <GrantsToIndividuals>false</GrantsToIndividuals>
        <GrantsToOrganizations>false</GrantsToOrganizations>
        <NoncharitablePurpose>false</NoncharitablePurpose>
        <TrFailToQualifyAsExceptions>false</TrFailToQualifyAsExceptions>
        <MaintExpendResponsibility>false</MaintExpendResponsibility>
        <RcvFundsToPayPrsnlBnftContract>false</RcvFundsToPayPrsnlBnftContract>
        <PayPremiumsPrsnlBnftContract>false</PayPremiumsPrsnlBnftContract>
        <ProhibitedTaxShelterTransactn>false</ProhibitedTaxShelterTransactn>
        <ProceedsOrNetIncome>false</ProceedsOrNetIncome>
      </StatementsRegardingActy4720>
      <OfcrDirTrusteesKeyEmployeeInfo>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>RICK PERLEBERG</PersonName>
          <USAddress>
            <AddressLine1>30571 SR 231</AddressLine1>
            <City>REARDAN</City>
            <State>WA</State>
            <ZIPCode>99029</ZIPCode>
          </USAddress>
          <Title>Chairman</Title>
          <AvgHoursPerWkDevotedToPosition>0.00</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
        </OfcrDirTrusteesOrKeyEmployee>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>ROD SOOM</PersonName>
          <USAddress>
            <AddressLine1>21718 W JACOBS ROAD</AddressLine1>
            <City>SPOKANE</City>
            <State>WA</State>
            <ZIPCode>99224</ZIPCode>
          </USAddress>
          <Title>Director</Title>
          <AvgHoursPerWkDevotedToPosition>0.00</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
        </OfcrDirTrusteesOrKeyEmployee>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>DAMIAN MOSEY</PersonName>
          <USAddress>
            <AddressLine1>13711 N SHADY SLOPE</AddressLine1>
            <City>SPOKANE</City>
            <State>WA</State>
            <ZIPCode>99208</ZIPCode>
          </USAddress>
          <Title>Director</Title>
          <AvgHoursPerWkDevotedToPosition>0.00</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
        </OfcrDirTrusteesOrKeyEmployee>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>ROSS JENSEN</PersonName>
          <USAddress>
            <AddressLine1>S RICHIE ROAD</AddressLine1>
            <City>MEDICAL LAKE</City>
            <State>WA</State>
            <ZIPCode>99022</ZIPCode>
          </USAddress>
          <Title>Director</Title>
          <AvgHoursPerWkDevotedToPosition>0.00</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
        </OfcrDirTrusteesOrKeyEmployee>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>JANE JENSEN</PersonName>
          <USAddress>
            <AddressLine1>546 ELOCHOMAN VALLEY ROAD</AddressLine1>
            <City>CATHALAMET</City>
            <State>WA</State>
            <ZIPCode>98612</ZIPCode>
          </USAddress>
          <Title>HONORARY</Title>
          <AvgHoursPerWkDevotedToPosition>0.00</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
        </OfcrDirTrusteesOrKeyEmployee>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>CRAIG GRUB</PersonName>
          <USAddress>
            <AddressLine1>PO BOX 220</AddressLine1>
            <City>MEDICAL LAKE</City>
            <State>WA</State>
            <ZIPCode>99022</ZIPCode>
          </USAddress>
          <Title>Director</Title>
          <AvgHoursPerWkDevotedToPosition>10.00</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
        </OfcrDirTrusteesOrKeyEmployee>
        <OfcrDirTrusteesOrKeyEmployee>
          <PersonName>CARL D GRUB JR</PersonName>
          <USAddress>
            <AddressLine1>PO BOX 220</AddressLine1>
            <City>MEDICAL LAKE</City>
            <State>WA</State>
            <ZIPCode>99022</ZIPCode>
          </USAddress>
          <Title>Director</Title>
          <AvgHoursPerWkDevotedToPosition>10.00</AvgHoursPerWkDevotedToPosition>
          <Compensation>0</Compensation>
        </OfcrDirTrusteesOrKeyEmployee>
        <CompOfHighestPaidEmplNONE>NONE</CompOfHighestPaidEmplNONE>
        <CompOfHghstPaidCntrctNONE>NONE</CompOfHghstPaidCntrctNONE>
      </OfcrDirTrusteesKeyEmployeeInfo>
      <MinimumInvestmentReturn>
        <AvgMonthlyFMVOfSecurities>0</AvgMonthlyFMVOfSecurities>
        <AvgMonthlyCashBalances>0</AvgMonthlyCashBalances>
        <FMVAllOtherNoncharitableAssets>0</FMVAllOtherNoncharitableAssets>
        <TotalFMVOfUnusedAssets>0</TotalFMVOfUnusedAssets>
        <ReductionClaimed>0</ReductionClaimed>
        <AdjTotalFMVOfUnusedAssets>0</AdjTotalFMVOfUnusedAssets>
        <CashDeemedCharitable>0</CashDeemedCharitable>
        <NetNoncharitableAssets>0</NetNoncharitableAssets>
        <MinimumInvestmentReturn>0</MinimumInvestmentReturn>
      </MinimumInvestmentReturn>
      <DistributableAmount>
        <DistributableAmountAsAdjusted>0</DistributableAmountAsAdjusted>
      </DistributableAmount>
      <QualifyingDistributions>
        <ExpensesAndContributions>37233</ExpensesAndContributions>
        <QualifyingDistributions>37233</QualifyingDistributions>
        <AdjQualifyingDistributions>37233</AdjQualifyingDistributions>
      </QualifyingDistributions>
      <UndistributedIncome>
        <DistributableAmountAsAdjusted>0</DistributableAmountAsAdjusted>
        <QualifyingDistributions>37233</QualifyingDistributions>
        <TreatedAsDistriFromCorpus>0</TreatedAsDistriFromCorpus>
        <RemainingDistriFromCorpus>37233</RemainingDistriFromCorpus>
        <TotalCorpus>37233</TotalCorpus>
        <UndistributedIncomeCY>0</UndistributedIncomeCY>
        <ExcessDistriCyovToNextYear>37233</ExcessDistriCyovToNextYear>
        <ExcessFromCurrentYear>37233</ExcessFromCurrentYear>
      </UndistributedIncome>
      <SupplementaryInformation>
        <ContributingManager>CARL D GRUB JR</ContributingManager>
        <OnlyContributesToPreselected>X</OnlyContributesToPreselected>
      </SupplementaryInformation>
      <AnalysisIncomeProducingActy>
        <NetRntlIncmReNotDebtFincdProp>
          <BusinessCode>531390</BusinessCode>
          <UnrelatedBusinessIncomeAmount>1887</UnrelatedBusinessIncomeAmount>
        </NetRntlIncmReNotDebtFincdProp>
        <SubtotalsPartXVIA>
          <UnrelatedBusinessIncomeAmount>1887</UnrelatedBusinessIncomeAmount>
        </SubtotalsPartXVIA>
        <TotalPartXVIA>1887</TotalPartXVIA>
      </AnalysisIncomeProducingActy>
      <TrnsfrTrRlnWithNoncharitableEO>
        <TrnsfrOfCashToNoncharitableEO>false</TrnsfrOfCashToNoncharitableEO>
        <TrnsfrOthAssetsNoncharitableEO>false</TrnsfrOthAssetsNoncharitableEO>
        <SalesOrExchangesOfAssets>false</SalesOrExchangesOfAssets>
        <PurchaseAssetsNoncharitableEO>false</PurchaseAssetsNoncharitableEO>
        <RentalOfFacilitiesEtc>false</RentalOfFacilitiesEtc>
        <ReimbursementArrangements>false</ReimbursementArrangements>
        <LoansOrLoanGuarantees>false</LoansOrLoanGuarantees>
        <PerformanceOfServicesEtc>false</PerformanceOfServicesEtc>
        <SharingOfFacilitiesEtc>false</SharingOfFacilitiesEtc>
        <RelationshipsNoncharitableEOs>false</RelationshipsNoncharitableEOs>
      </TrnsfrTrRlnWithNoncharitableEO>
    </IRS990PF>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule" softwareId="11000144" softwareVersion="2011v1.2">
      <AccountingFees>
        <Category>ACCOUNTING</Category>
        <Amount>781</Amount>
        <NetInvestmentIncome>0</NetInvestmentIncome>
        <AdjustedNetIncome>0</AdjustedNetIncome>
        <DisbursementsCharitablePrps>781</DisbursementsCharitablePrps>
      </AccountingFees>
    </AccountingFeesSchedule>
    <LandEtcSchedule2 documentId="LandEtcSchedule2" softwareId="11000144" softwareVersion="2011v1.2">
      <LandEtc>
        <CategoryOrItem>Land</CategoryOrItem>
        <CostOrOtherBasis>715000</CostOrOtherBasis>
        <BookValue>715000</BookValue>
      </LandEtc>
      <LandEtc>
        <CategoryOrItem>Buildings</CategoryOrItem>
        <CostOrOtherBasis>309484</CostOrOtherBasis>
        <AccumulatedDepreciation>59295</AccumulatedDepreciation>
        <BookValue>250189</BookValue>
      </LandEtc>
      <LandEtc>
        <CategoryOrItem>Auto./Transportation Equip.</CategoryOrItem>
        <EOYFMV>1024484</EOYFMV>
      </LandEtc>
    </LandEtcSchedule2>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="11000144" softwareVersion="2011v1.2">
      <OtherExpenses>
        <Description>UTILITIES</Description>
        <RevenueAndExpensesPerBooks>6060</RevenueAndExpensesPerBooks>
        <DisbursementsCharitablePrps>6060</DisbursementsCharitablePrps>
      </OtherExpenses>
      <OtherExpenses>
        <Description>SUPPLIES</Description>
        <RevenueAndExpensesPerBooks>1993</RevenueAndExpensesPerBooks>
        <DisbursementsCharitablePrps>1993</DisbursementsCharitablePrps>
      </OtherExpenses>
      <OtherExpenses>
        <Description>REPAIRS AND MAINTENANCE</Description>
        <RevenueAndExpensesPerBooks>1948</RevenueAndExpensesPerBooks>
        <DisbursementsCharitablePrps>1948</DisbursementsCharitablePrps>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Rental Expenses</Description>
        <RevenueAndExpensesPerBooks>2632</RevenueAndExpensesPerBooks>
      </OtherExpenses>
      <OtherExpenses>
        <Description>RAFFLE EXPENSE</Description>
        <RevenueAndExpensesPerBooks>431</RevenueAndExpensesPerBooks>
        <DisbursementsCharitablePrps>431</DisbursementsCharitablePrps>
      </OtherExpenses>
      <OtherExpenses>
        <Description>OFFICE SUPPLIES</Description>
        <RevenueAndExpensesPerBooks>101</RevenueAndExpensesPerBooks>
        <DisbursementsCharitablePrps>101</DisbursementsCharitablePrps>
      </OtherExpenses>
      <OtherExpenses>
        <Description>MISCELLANEOUS</Description>
        <RevenueAndExpensesPerBooks>6</RevenueAndExpensesPerBooks>
        <DisbursementsCharitablePrps>6</DisbursementsCharitablePrps>
      </OtherExpenses>
      <OtherExpenses>
        <Description>MACHINERY AND EQUIPMENT RENT</Description>
        <RevenueAndExpensesPerBooks>493</RevenueAndExpensesPerBooks>
        <DisbursementsCharitablePrps>493</DisbursementsCharitablePrps>
      </OtherExpenses>
      <OtherExpenses>
        <Description>INSURANCE</Description>
        <RevenueAndExpensesPerBooks>4711</RevenueAndExpensesPerBooks>
        <DisbursementsCharitablePrps>4711</DisbursementsCharitablePrps>
      </OtherExpenses>
      <OtherExpenses>
        <Description>FEED</Description>
        <RevenueAndExpensesPerBooks>2859</RevenueAndExpensesPerBooks>
        <DisbursementsCharitablePrps>2859</DisbursementsCharitablePrps>
      </OtherExpenses>
      <OtherExpenses>
        <Description>DEPRECIATION</Description>
        <RevenueAndExpensesPerBooks>17410</RevenueAndExpensesPerBooks>
        <DisbursementsCharitablePrps>17410</DisbursementsCharitablePrps>
      </OtherExpenses>
      <OtherExpenses>
        <Description>ADVERTISEMENTS</Description>
        <RevenueAndExpensesPerBooks>305</RevenueAndExpensesPerBooks>
        <DisbursementsCharitablePrps>305</DisbursementsCharitablePrps>
      </OtherExpenses>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="OtherIncomeSchedule2" softwareId="11000144" softwareVersion="2011v1.2">
      <OtherIncome>
        <Description>Rental Income - Noninvestment Property</Description>
        <RevenueAndExpensesPerBooks>6000</RevenueAndExpensesPerBooks>
      </OtherIncome>
    </OtherIncomeSchedule2>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="11000144" softwareVersion="2011v1.2">
      <Taxes>
        <Category>TAXES AND LICENSES</Category>
        <Amount>135</Amount>
        <DisbursementsCharitablePrps>135</DisbursementsCharitablePrps>
      </Taxes>
    </TaxesSchedule>
  </ReturnData>
</Return>