Sky Ranch For Boys Inc in Mandan, North Dakota (ND)

Sky Ranch For Boys Inc
Employer Identification Number (EIN)	460253315
Name of Organization	Sky Ranch For Boys Inc
Address	PO BOX 835, Mandan, ND 58554-0835
Activities	Other school related activities, Combat juvenile delinquency
Subsection	Charitable Organization
Ruling Date	06/1960
Deductibility	Contributions are deductible
Foundation	Organization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
Organization	Corporation
Exempt Organization Status	Unconditional Exemption
Tax Period	06/2011
Assets	$1,000,000 to $4,999,999
Income	$1,000,000 to $4,999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$1,702,932
Amount of Income	$2,777,797
Form 990 Revenue Amount	$1,249,176
National Taxonomy of Exempt Entities (NTEE)	Crime, Legal-Related: Prison Alternatives

Non-representatives - add comments:

Amount of income in 2011: $2,777,797

This organization:	$2,777,797
Other organizations performing similar types of work:	$3,364,331

Assets in 2011: $1,702,932

Sky Ranch For Boys Inc:	$1,702,932
Other organizations performing similar types of work:	$3,541,973

Expenses in 2007: $1,875,012

Sky Ranch For Boys Inc:	$1,875,012
Other organizations performing similar types of work:	$3,311,487

Income to expenses ratio in 2007: 1.0

Sky Ranch For Boys Inc:	1.0
Other organizations performing similar types of work:	1.1

Expenses allocated to program services in 2007: 79.6%

Sky Ranch For Boys Inc:	79.6%
Other organizations performing similar types of work:	79.6%

Number of employees in 2007: 32

This organization:	32
Other organizations performing similar types of work:	104

Employees paid over $50,000 in 2007: 6.3%

Sky Ranch For Boys Inc:	6.3%
Other organizations performing similar types of work:	4.1%

Grants share in income in 2007: 48.0%

Sky Ranch For Boys Inc:	48.0%
Other organizations performing similar types of work:	33.0%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

	2000	2001	2002	2003	2004	2005	2006	2007
Revenue, Expenses, and Changes in Net Assets or Fund Balances
Total revenue	$2,450,130	$1,976,926	$1,926,351	$2,024,910	$1,979,719	$1,921,073	$1,710,485	$1,874,322
Contributions, gifts, grants, and similar amounts received	$956,369	$847,416	$577,200	$752,696	$513,065	$543,315	$460,836	$900,497
Contributions to donor advised funds							$0	$0
Direct public support	$956,369	$801,908	$534,476	$710,995	$456,249	$497,673	$414,198	$867,111
Indirect public support	$0	$0	$0	$0	$0	$0	$0	$0
Government contributions (grants)	$0	$45,508	$42,724	$41,701	$56,816	$45,642	$46,638	$33,386
Program service revenue including government fees and contracts	$1,404,064	$1,062,371	$1,130,180	$1,203,963	$1,372,457	$1,266,985	$1,016,310	$814,958
Membership dues and assessments	$0	$0	$0	$0	$0	$0	$0	$0
Interest on savings and temporary cash investments	$5,897	$3,372	$1,321	$0	$5,271	$4,815	$4,089	$2,944
Dividends and interest from securities	$57,365	$24,542	$33,828	$33,973	$42,353	$64,147	$104,745	$112,657
Net rental income or (loss)	$4,653	$6,725	$7,967	$6,979	$7,975	$8,100	$7,663	$8,199
Gross rents	$4,653	$6,725	$7,967	$10,517	$7,975	$8,100	$7,663	$8,199
Less: rental expenses	$0	$0	$0	$3,538	$0	$0	$0	$0
Other investment income	$0	$0	$3,381	$3,180	$3,135	$5,959	$3,557	$1,216
Gain or (loss) from sales of assets other than inventory	$-6,192	$7,452	$148,608	$0	$0	$188	$94,338	$2,565
Gross amount from sales of assets other than inventory	$26,162	$9,939	$215,869	$0	$0	$188	$321,196	$127,995
Less: cost or other basis and sales expenses	$32,354	$2,487	$67,261	$0	$0	$0	$226,858	$125,430
Net income or (loss) from special events and activities	$0	$0	$0	$0	$0	$0	$0	$0
Gross revenue	$0	$0	$0	$0	$0	$0	$0	$0
Less: direct expenses other than fundraising expenses	$0	$0	$0	$0	$0	$0	$0	$0
Gross profit or (loss) from sales of inventory	$21,949	$19,959	$22,352	$19,048	$29,322	$27,104	$18,902	$25,156
Gross sales of inventory, less returns and allowances	$21,949	$19,959	$22,352	$19,048	$29,322	$27,104	$18,902	$25,156
Less: cost of goods sold	$0	$0	$0	$0	$0	$0	$0	$0
Other revenue	$6,025	$5,089	$1,514	$5,071	$6,141	$460	$45	$6,130
Total expenses	$2,091,659	$2,022,236	$1,820,222	$1,771,158	$1,871,042	$1,900,678	$1,892,269	$1,875,012
Program services	$1,826,739	$1,762,124	$1,553,277	$1,509,953	$1,589,745	$1,631,289	$1,650,721	$1,492,527
Management and general	$255,434	$247,308	$251,280	$248,383	$261,524	$232,433	$215,777	$361,013
Fundraising	$9,486	$12,804	$15,665	$12,822	$19,773	$36,956	$25,771	$21,472
Payments to affiliates	$0	$0	$0	$0	$0	$0	$0	$0
Net assets or fund balances at end of year	$1,882,042	$1,836,282	$1,901,626	$2,252,142	$2,316,695	$2,451,812	$2,370,732	$2,163,765
Excess or (deficit) for the year	$358,471	$-45,310	$106,129	$253,752	$108,677	$20,395	$-181,784	$-690
Net assets or fund balances at beginning of year	$1,526,406	$1,882,042	$1,836,282	$1,901,626	$2,252,142	$2,316,695	$2,451,812	$2,370,732
Other changes in net assets or fund balances	$-2,835	$-450	$-40,785	$96,764	$-44,124	$114,722	$100,704	$-206,277

	Total	Program services	Management and general	Fundraising
Statement of Functional Expenses (for 2007)
Total functional expenses	$1,875,012	$1,492,527	$361,013	$21,472
Grants paid from donor advised funds		$0
Other grants and allocations		$0
Specific assistance to individuals		$12,000
Benefits paid to or for members		$0
Compensation of current officers, directors, key employees, etc.	$61,083	$0	$57,418	$3,665
Compensation of former officers, directors, key employees, etc.	$0	$0	$0	$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)	$0	$0	$0	$0
Salaries and wages of employees not included above	$1,019,786	$835,754	$181,295	$2,737
Pension plan contributions not included above	$62,273	$52,100	$10,025	$148
Employee benefits not included above	$109,431	$87,177	$21,931	$323
Payroll taxes	$81,656	$65,416	$16,004	$236
Professional fundraising fees	$0	$0	$0	$0
Accounting fees	$31,682	$3,766	$27,916	$0
Legal fees	$4,482	$1,012	$3,470	$0
Supplies	$38,451	$15,496	$22,955	$0
Telephone	$13,286	$8,342	$4,944	$0
Postage and shipping	$4,619	$129	$4,490	$0
Occupancy	$68,637	$66,657	$0	$1,980
Equipment rental and maintenance	$26,481	$24,380	$2,101	$0
Printing and publications	$2,499	$2,297	$202	$0
Travel	$33,975	$33,975	$0	$0
Conferences, conventions, and meetings	$0	$0	$0	$0
Interest	$0	$0	$0	$0
Depreciation, depletion, etc.	$88,739	$85,915	$2,824	$0
Other expenses not covered above	$215,932	$198,111	$5,438	$12,383

	2000	2001	2002	2003	2004	2005	2006	2007
Balance Sheets
Total assets	$1,940,208	$1,922,282	$1,962,675	$2,306,528	$2,491,193	$2,633,677	$2,492,602	$2,563,653
Cash - non-interest-bearing	$54,880	$875	$291	$0	$11,364	$8,485	$8,493	$3,508
Savings and temporary cash investments	$266,651	$177,989	$453,933	$418,390	$317,339	$211,975	$165,523	$277,259
Accounts receivable less allowance for doubtful accounts	$126,978	$105,072	$104,653	$174,583	$157,384	$133,500	$113,479	$115,954
Pledges receivable less allowance for doubtful accounts	$0	$0	$0	$0	$0	$0	$0	$0
Grants receivable	$0	$0	$0	$0	$0	$0	$0	$0
Receivables from current and former officers, directors, trustees, and key employees	$0	$0	$0	$0	$0	$0	$0	$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)							$0	$0
Other notes and loans receivable less allowance for doubtful accounts	$0	$0	$0	$0	$0	$0	$0	$0
Inventories for sale or use	$52,296	$52,406	$43,804	$47,899	$46,612	$49,527	$52,878	$52,327
Prepaid expenses and deferred charges	$51,034	$42,848	$52,541	$66,657	$44,786	$46,281	$36,825	$39,663
Investments - publicly-traded securities							$1,496,806	$1,263,076
Investments - other securities	$559,048	$765,928	$677,068	$973,042	$1,212,660	$1,536,960	$0	$0
Investments - land, buildings, and equipment less accumulated depreciation	$0	$0	$0	$0	$0	$0	$0	$0
Investments - other	$0	$0	$0	$0	$0	$0	$0	$0
Land, buildings, and equipment less accumulated depreciation	$829,321	$777,164	$630,385	$625,957	$700,948	$646,849	$618,498	$808,766
Other assets, including program-related investments	$0	$0	$0	$0	$100	$100	$100	$3,100
Total liabilities	$58,166	$86,000	$61,049	$54,386	$174,498	$181,865	$121,870	$399,888
Accounts payable and accrued expenses	$58,166	$86,000	$61,049	$48,886	$81,307	$88,674	$87,855	$399,888
Grants payable	$0	$0	$0	$0	$0	$0	$0	$0
Deferred revenue	$0	$0	$0	$0	$0	$0	$0	$0
Loans from officers, directors, trustees, and key employees	$0	$0	$0	$0	$0	$0	$0	$0
Tax-exempt bond liabilities	$0	$0	$0	$0	$0	$0	$0	$0
Mortgages and other notes payable	$0	$0	$0	$0	$0	$0	$0	$0
Other liabilities	$0	$0	$0	$5,500	$93,191	$93,191	$34,015	$0
Total liabilities and net assets/fund balances	$1,940,208	$1,922,282	$1,962,675	$2,306,528	$2,491,193	$2,633,677	$2,492,602	$2,563,653
Total net assets or fund balances	$1,882,042	$1,836,282	$1,901,626	$2,252,142	$2,316,695	$2,451,812	$2,370,732	$2,163,765

	2000	2001	2002	2003	2004	2005	2006	2007
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
Total revenue	$2,450,130	$1,976,926	$1,926,351	$2,024,910	$1,979,719	$1,921,073	$1,710,485	$1,874,322
Total revenue, gains, and other support per audited financial statements	$2,545,445	$2,142,934	$2,031,490	$2,218,404	$2,135,595	$2,135,795	$1,911,189	$1,974,322
Other expenses	$95,315	$164,782	$105,139	$193,494	$155,876	$214,722	$200,704	$100,000
Net unrealized gains on investments	$-4,685	$0	$0	$93,494	$55,876	$114,722	$100,704	$0
Donated services and use of facilities	$100,000	$100,000	$100,000	$100,000	$100,000	$100,000	$100,000	$100,000
Recoveries of prior year grants	$0	$0	$0	$0	$0	$0	$0	$0
Other	$0	$64,782	$5,139	$0	$0	$0	$0	$0
Other revenue	$0	$-1,226	$0	$0	$0	$0	$0	$0
Investment expenses	$0	$0	$0	$0	$0	$0	$0	$0
Other	$0	$-1,226	$0	$0	$0	$0	$0	$0

	2000	2001	2002	2003	2004	2005	2006	2007
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
Total expenses	$2,091,659	$2,022,236	$1,820,222	$1,771,158	$1,871,042	$1,900,678	$1,892,269	$1,875,012
Total expenses and losses per audited financial statements	$2,191,659	$2,222,629	$1,925,491	$1,871,158	$1,971,042	$2,000,678	$1,992,269	$2,181,289
Other revenue	$100,000	$200,393	$105,269	$100,000	$100,000	$100,000	$100,000	$306,277
Donated services and use of facilities	$100,000	$100,000	$100,000	$100,000	$100,000	$100,000	$100,000	$100,000
Prior year adjustments	$0	$0	$0	$0	$0	$0	$0	$0
Losses	$0	$35,611	$0	$0	$0	$0	$0	$0
Other	$0	$64,782	$5,269	$0	$0	$0	$0	$206,277
Other expenses	$0	$0	$0	$0	$0	$0	$0	$0
Investment expenses	$0	$0	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$0	$0	$0

Average hours per week devoted to position	Compensation	Contributions to employee benefit plans & deferred compensation plans	Expense account and other allowances
Current Officers, Directors, Trustees, and Key Employees
40	$61,083	$16,042	$0

Total number of officers, directors, and trustees permitted to vote on organization business at board meetings	11
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?	No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?	No
Does the organization have a written conflict of interest policy?	No

Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?	No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?	No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?	No
Direct and indirect political expenditures	$0
Did the organization file Form 1120-POL for this year?	No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members	$0
Section 162(e) lobbying and political expenditures	$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices	$0
Taxable amount of lobbying and political expenditures	$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions	$0
Gross receipts for public use of club facilities	$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?	No
Amount of tax imposed on the organization during the year under: section 4911	$0
Amount of tax imposed on the organization during the year under: section 4912	$0
Amount of tax imposed on the organization during the year under: section 4955	$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?	No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958	$0
Amount of tax above, reimbursed by the organization	$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?	No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?	No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?	No
Number of employees employed in the pay period that includes March 12, 2006	32

	Unrelated business income		Excluded by section 512, 513, or 514		Related or exempt function income
Analysis of Income-Producing Activities (for 2007)
	Business code	Amount	Exclusion code	Amount	Related or exempt function income
Total		$0		$6,130	$967,695
Program service revenue
Program service revenue 1	000000	$0	00	$0	$82,164
Program service revenue 2	000000	$0	00	$0	$500
Program service revenue 3	000000	$0	00	$0	$0
Program service revenue 4	000000	$0	00	$0	$0
Program service revenue 5	000000	$0	00	$0	$0
Medicare/Medicaid payments	000000	$0	00	$0	$0
Fees and contracts from government agencies	000000	$0	00	$0	$732,294
Membership dues and assessments	000000	$0	00	$0	$0
Interest on savings and temporary cash investments	000000	$0	00	$0	$2,944
Dividends and interest from securities	000000	$0	00	$0	$112,657
Net rental income or (loss) from real estate
debt-financed property	000000	$0	00	$0	$0
not debt-financed property	000000	$0	00	$0	$8,199
Net rental income or (loss) from personal property	000000	$0	00	$0	$0
Other investment income	000000	$0	00	$0	$1,216
Gain or (loss) from sales of assets other than inventory	000000	$0	00	$0	$2,565
Net income or (loss) from special events	000000	$0	00	$0	$0
Gross profit or (loss) from sales of inventory	000000	$0	00	$0	$25,156
Other revenue	000000	$0	Income from an activity that is not regularly carried on (section 512(a)(1))	$6,130	$0

EIN of corporation, partnership, or disregarded entity	Percentage of ownership interest	Total income	End-of-year assets
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
000000000	0%	$0	$0
000000000	0%	$0	$0
000000000	0%	$0	$0
000000000	0%	$0	$0

Compensation	Contributions to employee benefit plans & deferred compensation	Expense account and other allowances
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
$60,675	$8,120	$0
$0	$0	$0
$0	$0	$0
$0	$0	$0
$0	$0	$0

Total number of other employees paid over $50,000	0

Total number of other employees paid over $50,000

Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities	$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?	No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?	No
Did the organization maintain any donor advised funds?	No
Did the organization make any taxable distributions under section 4966?	No
Did the organization make a distribution to a donor, donor advisor, or related person?	No
The total number of donor advised funds owned at the end of the tax year	$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year	$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts	$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year	$0

Reason for Non-Private Foundation Status
The organization is not a private foundation because it is	School

	1999	2000	2001	2002	2003	2004	2005	2006
Support Schedule
Total	$0	$0	$0	$0	$0	$0	$0	$0
Gifts, grants, and contributions received	$0	$0	$0	$0	$0	$0	$0	$0
Membership fees received	$0	$0	$0	$0	$0	$0	$0	$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose	$0	$0	$0	$0	$0	$0	$0	$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975	$0	$0	$0	$0	$0	$0	$0	$0
Net income from unrelated business activities not included above	$0	$0	$0	$0	$0	$0	$0	$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf	$0	$0	$0	$0	$0	$0	$0	$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge	$0	$0	$0	$0	$0	$0	$0	$0
Other income	$0	$0	$0	$0	$0	$0	$0	$0

Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures	$0
Total lobbying expenditures	$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)	$0
Total lobbying expenditures to influence a legislative body (direct lobbying)	$0
Other exempt purpose expenditures	$0
Lobbying nontaxable amount	$0
Grassroots nontaxable amount	$0

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5	Nexus Diversified Community Services	505 Hwy 169 North, Plymouth, MN 55441-6434	MN	1983-04	$12,671,333
6	Missouri Girls Town Foundation Inc	PO BOX 59, Kingdom City, MO 65262-0059	MO	1969-10	$3,364,331
7	Sky Ranch For Boys Inc	PO BOX 835, Mandan, ND 58554-0835	ND	1960-06	$2,777,797
8	Lee County Youth Development Center Inc	1109 Spring Dr, Opelika, AL 36801-5345	AL	1970-12	$9,568,403
9	Greenhope Services For Women Inc	435 E 119th St, New York, NY 10035-3627	NY	1975-12	$3,965,854
10	New Paths Inc	765 E Hamilton Ave, Flint, MI 48505-4707	MI	1980-11	$3,017,804
11	Generation Group Homes Of Greenville Inc	821 Dunklin Bridge Rd, Fountain Inn, SC 29644-9725	SC	1992-09	$2,188,552
12	Northeast Nebraska Juvenile Services Inc	PO BOX 50, Madison, NE 68748-0050	NE	1993-10	$1,936,941
13	The Andrew Glover Youth Program Inc	Room 1541, New York, NY 10013	NY	1985-04	$1,568,146
14	Sea Haven Inc	PO BOX 600, N Myrtle Bch, SC 29597-0600	SC	1982-09	$1,278,854
15	Western Navajo Juvenile Services Coordinating Council Inc	1 Quarter Mile North On Main S, Tuba City, AZ 86045	AZ	1994-03	$1,257,944
16	One Step Further Incorporated	623 Eugene Ct, Greensboro, NC 27401-2711	NC	1983-04	$640,350
17	Abraxas Foundation Of Ohio Inc	640 Allenby Ave, Pittsburgh, PA 15218-1306	PA	1993-09	$0
18	Immediate Care Inc	8036 S Cottage Grove Ave, Chicago, IL 60619-4004	IL	2007-06	$0
19	Triple C Boys Ranch	1721 Cr 125, Post, TX 79356	TX	2007-03	$0

Number of organizations performing similar types of work

Alabama	1
Arkansas	1
Arizona	1
Illinois	1
Indiana	2
Michigan	1
Minnesota	1
Missouri	1

North Carolina	1
North Dakota	1
Nebraska	1
New York	2
Ohio	1
Pennsylvania	1
South Carolina	2
Texas	1

Total

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