Idaho Youth Ranch Inc in Boise, Idaho (ID)

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Idaho Youth Ranch Inc
Employer Identification Number (EIN)820253346
Name of OrganizationIdaho Youth Ranch Inc
In Care of NameAttn - Controller
Address5465 W Irving St, Boise, ID 83706-1213
ActivitiesCombat juvenile delinquency, Other youth organization or activities
SubsectionCharitable Organization, Educational Organization
Ruling Date09/1954
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2014
Assets$10,000,000 to $49,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$41,524,771
Amount of Income$27,148,777
Form 990 Revenue Amount$19,779,040
National Taxonomy of Exempt Entities (NTEE)Human Services - Multipurpose and Other: Foster Care


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Amount of income in 2014: $27,148,777 (it was $26,394,707 in 2013)
This organization: 

 $27,148,777
Other organizations performing similar types of work: 

 $2,133,612

Assets in 2014: $41,524,771 (it was $36,027,588 in 2013)
Idaho Youth Ranch Inc: 

 $41,524,771
Other organizations performing similar types of work: 

 $1,152,049

Expenses in 2014: $21,703,668
Idaho Youth Ranch Inc: 

 $21,703,668
Other organizations performing similar types of work: 

 $2,268,330

Income to expenses ratio in 2014: 1.3
This organization: 

 1.3
Other organizations performing similar types of work: 

 1.0

Number of employees in 2014: 544
This organization: 

 544
Other organizations performing similar types of work: 

 47

Employees paid over $100,000 in 2014: 3.7%
Idaho Youth Ranch Inc: 

 3.7%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2014: 14.7%
Idaho Youth Ranch Inc: 

 14.7%
Other organizations performing similar types of work: 

 89.7%

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

Support schedule

Checklist
201220132014
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?YesYes
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?YesYes
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoYes
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?NoNo
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?YesYes
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoYes
Did the organization report more than $15,000 of gross income from gaming activities?NoYes
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?YesYes
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?YesYes
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?YesYes
Did the organization receive more than $25,000 in non-cash contributions?YesYes
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
2011201220132014
The number reported in Box 3 of Form 1096135188
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return453544
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNoNo
Has it filed a Form 990-T for this year?NoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoYes
Did the organization notify the donor of the value of the goods or services provided?NoYes
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?YesYes
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?YesYes
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0$0
Gross receipts for public use of club facilities $0$0$0$0
Gross income from members or shareholders$0$0$0$0
Gross income from other sources$0$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
201220132014
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$262,062$286,157
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$15,903$14,122
Total number of individuals who received more than $100,000 of reportable compensation from the organization11
Total number of independent contractors who received more than $100,000 of compensation from the organization719
Statement of Revenue
2011201220132014
Total revenue$15,802,852$15,331,342$17,858,570$19,779,040
Contributions, Gifts, Grants and Other Similar Amounts$2,192,254$1,678,415$2,840,838$2,911,385
Program Service Revenue$12,625,665$12,821,756$13,555,670$15,272,990
Used Merchandise Stores $12,774,206$14,403,446
Other Residential Care Facilities $539,169$680,892
Child and Youth Services $242,295$188,652
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$562,480$400,745$554,408$375,538
Income from investment of tax-exempt bond proceeds$0$0$0$0
Royalties$0$0$0$0
Net rental income$83,274$55,207$61,486$46,198
Gross rents (Real / Personal)$83,274 / $0$65,061 / $0$65,319 / $0$46,198 / $0
Less: rental expenses (Real / Personal)$0 / $0$9,854 / $0$3,833 / $0$0 / $0
Rental income or (loss) (Real / Personal)$83,274 / $0$55,207 / $0$61,486 / $0$46,198 / $0
Net gain/loss from sales of assets other than inventory$324,571$354,642$869,964$1,255,455
Gross amount from sales of assets other than inventory (Securities / Other)$6,469,161 / $173,852$12,739,574 / $265,552$9,095,914 / $270,751$8,250,633 / $181,544
Less: cost or other basis and sales expenses (Securities / Other)$6,271,995 / $46,447$12,416,980 / $233,504$8,380,858 / $115,843$7,033,984 / $142,738
Gain or (loss) (Securities / Other)$197,166 / $127,405$322,594 / $32,048$715,056 / $154,908$1,216,649 / $38,806
Net income/loss from fundraising events$-6,378$-2,173$-25,173$-98,227
Gross income from fundraising events$33,165$11,188$10,430$75,594
Less: direct expenses$39,543$13,361$35,603$173,821
Net income/loss from gaming activities$0$0$0$306
Gross income from gaming activities$0$0$0$19,500
Less: direct expenses$0$0$0$19,194
Net income/loss from sales of inventory$0$0$0$0
Miscellaneous Revenue$20,986$22,750$1,377$15,395
Vending Machine Operators $1,377$15,395
All other revenue$0$0
Statement of Functional Expenses
2011201220132014
Total functional expenses$15,463,710$15,757,051$17,326,772$21,703,668
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$9,752$13,862
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$294,648$279,845$290,479$322,046
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$6,852,468$6,995,942$7,638,631$9,196,917
Pension plan accruals and contributions$31,384$57,192
Other employee benefits$1,332,571$1,210,124
Payroll taxes$799,625$573,734$576,555$1,064,760
Fees for services (non-employees)
Management$0$0
Legal$44,898$17,499
Accounting$50,585$51,455
Lobbying$0$0
Professional fundraising services$0$0$0$25,014
Investment management fees$95,935$120,206
Other$193,954$133,962
Advertising and promotion$191,975$349,263
Office expenses$762,135$815,400
Information technology$0$113,943
Royalties$0$0
Occupancy$2,369,583$2,973,605
Travel$144,186$502,291
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$0$0
Interest$170,556$172,320
Payments to affiliates$0$0
Depreciation, depletion, and amortization$813,328$1,024,366
Insurance$188,243$216,140
Other expenses$798,910$1,394,532
Other expenses$392,877$724,034
Other expenses$330,689$478,459
Other expenses$301,028$381,062
Other expenses$598,518$345,216
Balance Sheet
2011201220132014
Total assets$34,660,949$34,340,508$36,027,588$41,524,771
Cash - non-interest-bearing$424,488$48,703
Savings and temporary cash investments$304,769$191,927
Pledges and grants receivable, net$0$105,749
Accounts receivable, net$224,816$120,294
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$354,733$389,609
Inventories for sale or use$258,309$435,682
Prepaid expenses and deferred charges$150,441$191,101
Land, buildings, and equipment: cost or other basis$16,434,479$23,938,297
Investments - publicly traded securities$17,412,995$12,192,104
Investments - other securities$365,584$3,779,517
Investments - program-related$32,950$0
Intangible assets$0$99,088
Other assets$64,024$32,700
Total liabilities$5,708,278$5,700,440$5,996,670$12,633,006
Accounts payable and accrued expenses$2,091,540$2,096,030
Grants payable$0$0
Deferred revenue$64,993$4,242,762
Tax-exempt bond liabilities$0$0$0$0
Escrow or custodial account liability$768$376
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$4,053,448$4,124,917$3,839,369$6,293,838
Unsecured notes and loans payable to unrelated third parties$0$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$0
Total net assets or fund balances$28,952,671$28,640,068$30,030,918$28,891,765
Unrestricted net assets$25,625,100$23,794,998
Temporarily restricted net assets$531,226$620,033
Permanently restricted net assets$3,874,592$4,476,734
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0$0
Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2010 - 2014)
2010 - 2014 Total
Public support$80,776,463
Subtotal$81,023,442
Gifts, grants, contributions, and membership fees received$10,681,931
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$66,850,514
Gross receipts from activities that are not an unrelated trade or business under section 513$3,490,997
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$246,979
Amounts received from disqualified persons$246,979
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$83,039,195
Public support$81,023,442
Subtotal$2,015,753
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$2,015,753
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$0
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$3,157$3,939$-782
Gross receipts or sales less returns and allowances$0$0$0
Cost of goods sold$0$0$0
Gross profit$0$0$0
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$31,571$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$0$0$0
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2008)
Total deductions$0
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$0
Other deductions$0
Unrelated business taxable income$-782
Unrelated business taxable income before net operating loss deduction$-782
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$-782
Specific deduction$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Tfi Family Services Inc618 Commercial Street, Emporia, KS 66801-3969KS1982-04$60,769,621
2Emberhope Inc618 Commercial Street, Emporia, KS 66801-3969KS1946-04$44,662,485
3St Vincents Services Inc66 Boerum Pl, Brooklyn, NY 11201-5705NY1946-03$43,839,784
4Idaho Youth Ranch Inc5465 W Irving St, Boise, ID 83706-1213ID1954-09$27,148,777
5Specialized Alternatives For Families And Youth Of Ohio Inc10100 Elida Rd, Delphos, OH 45833-9056OH1985-04$16,225,879
6South Carolina Youth Advocate140 Stoneridge Dr Ste 350, Columbia, SC 29210-8258SC1991-04$14,906,287
7Spaulding For Children, Adopt Americas Children16250 Northland Dr Ste 120, Southfield, MI 48075-5226MI1968-03$7,436,302
8United Friends Of The Children1055 Wilshire Blvd Ste 1955, Los Angeles, CA 90017-5602CA1981-12$6,230,677
9Talbot Perkins Childrens Services104 Dogwood Ln, Staten Island, NY 10305-2813NY1948-06$6,184,629
10United Homes For Children Inc90 Cushing Ave 4th Floor, Dorchester, MA 02125-2028MA1987-11$4,711,280
11Youth Advocate Services825 Grandview Ave, Columbus, OH 43215-1123OH1979-01$3,297,648
12Youth Town Of Tennessee IncPO BOX 1385, Jackson, TN 38302-1385TN1964-05$3,172,043
13West Virginia Youth Advocate3780 Ridge Mill Drive, Hilliard, OH 43026-7458OH1984-05$3,070,533
14Southern California Foster Family Agency155 N Occidental Blvd 50, Los Angeles, CA 90026-4641CA1993-12$2,401,147
15Specialized Alternatives For Families And Youth Of Texas Inc, Safy Of Texas1200 E Copeland Rd 550, Arlington, TX 76011-1344TX1995-12$2,009,767
16Serenity Infant Care Homes600 S Grand Ave, Covina, CA 91724-3638CA1992-02$1,999,155
17The Partnership For ChildrenPO BOX 8134, Missoula, MT 59807-8134MT2000-04$1,543,307
18Southeast Texas Child Placement Agency9601 Amberglen Blvd Ste 119, Austin, TX 78729-1106TX2006-10$991,919
19The Pauls Specialized Foster Home Inc390 Oregon Ave, Woonsocket, RI 02895-4949RI1986-10$480,611
20Comfort Care Homes Inc742 Southfield Rd, Lincoln Park, MI 48146MI2006-10$159,876
Number of organizations performing similar types of work
Alabama2
Arkansas2
California27
Colorado3
District of Columbia1
Florida6
Georgia2
Idaho1
Illinois6
Indiana6
Kansas2
Kentucky1
Louisiana1
Massachusetts2
Maryland2
Maine3
Michigan4
Minnesota3
Missouri2
Mississippi1
Montana1
North Carolina1
New Hampshire1
New Jersey1
New Mexico2
New York7
Ohio19
Oklahoma1
Oregon1
Pennsylvania12
Rhode Island1
South Carolina1
Tennessee3
Texas8
Virginia2
Vermont1
Total139

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