Boys Republic in Chino Hills, California (CA)

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Boys Republic
Employer Identification Number (EIN)951647813
Name of OrganizationBoys Republic
Address1907 Boys Republic Dr, Chino Hills, CA 91709-5447
ActivitiesCombat juvenile delinquency, Other housing activities, Crime prevention
SubsectionCharitable Organization
Ruling Date03/1955
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 Period06/2012
Assets$50,000,000 to greater
Income$50,000,000 to greater
Filing Requirement990 (all other) or 990EZ return
Asset Amount$93,453,376
Amount of Income$104,877,552
Form 990 Revenue Amount$17,517,255
National Taxonomy of Exempt Entities (NTEE)Human Services - Multipurpose and Other: Children's, Youth Services


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Amount of income in 2012: $104,877,552
Boys Republic: 

 $104,877,552
Other organizations performing similar types of work: 

 $1,905,289

Assets in 2012: $93,453,376
Boys Republic: 

 $93,453,376
Other organizations performing similar types of work: 

 $1,458,960

Expenses in 2007: $14,186,616
This organization: 

 $14,186,616
Other organizations performing similar types of work: 

 $4,709,843

Income to expenses ratio in 2007: 1.0
Boys Republic: 

 1.0
Other organizations performing similar types of work: 

 1.0

Expenses allocated to program services in 2007: 89.6%
This organization: 

 89.6%
Other organizations performing similar types of work: 

 85.3%

Number of employees in 2007: 177
Boys Republic: 

 177
Other organizations performing similar types of work: 

 108

Employees paid over $50,000 in 2007: 28.2%
Boys Republic: 

 28.2%
Other organizations performing similar types of work: 

 5.4%

Grants share in income in 2007: 74.8%
This organization: 

 74.8%
Other organizations performing similar types of work: 

 57.5%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$18,048,192$13,385,192$11,337,850$15,234,123$10,697,812$12,186,742$13,323,535$14,672,526
Contributions, gifts, grants, and similar amounts received$6,564,668$1,199,075$1,352,329$1,003,032$670,780$7,112,183$8,710,883$10,979,157
Contributions to donor advised funds$0$0
Direct public support$6,564,668$1,199,075$1,352,329$1,003,032$670,780$558,178$992,690$873,992
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0$6,554,005$7,718,193$10,105,165
Program service revenue including government fees and contracts$8,202,927$7,712,542$7,799,548$7,330,325$7,123,426$354,168$353,529$329,827
Membership dues and assessments$0$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$462,115$291,913$119,122$29,941$19$0$0$0
Dividends and interest from securities$2,315,418$2,230,901$1,728,616$1,641,149$2,349,202$2,386,649$2,887,554$2,874,510
Net rental income or (loss)$0$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$397,979$1,740,419$173,989$5,030,259$362,609$2,003,394$998,915$234,357
Gross amount from sales of assets other than inventory$629,330$1,758,417$216,338$88,234,352$3,520,011$3,748,862$998,915$737,905
Less: cost or other basis and sales expenses$231,351$17,998$42,349$83,204,093$3,157,402$1,745,468$0$503,548
Net income or (loss) from special events and activities$29,958$47,100$11,299$0$0$0$0$0
Gross revenue$50,098$57,775$11,299$0$0$0$0$39,622
Less: direct expenses other than fundraising expenses$20,140$10,675$0$0$0$0$0$39,622
Gross profit or (loss) from sales of inventory$40,522$133,052$123,730$171,881$160,176$293,228$240,943$220,375
Gross sales of inventory, less returns and allowances$1,839,738$1,922,585$1,890,851$1,936,057$1,977,214$1,995,526$2,157,041$2,104,265
Less: cost of goods sold$1,799,216$1,789,533$1,767,121$1,764,176$1,817,038$1,702,298$1,916,098$1,883,890
Other revenue$34,605$30,190$29,217$27,536$31,600$37,120$131,711$34,300
Total expenses$12,149,674$12,892,887$13,328,703$13,005,500$13,265,089$13,308,134$13,634,901$14,186,616
Program services$10,665,298$11,420,341$11,743,510$11,577,621$11,846,145$11,846,059$12,174,245$12,709,609
Management and general$1,227,351$1,233,797$1,335,813$1,220,233$1,124,529$1,238,573$1,242,234$1,238,054
Fundraising$257,025$238,749$249,380$207,646$294,415$223,502$218,422$238,953
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$83,119,856$77,841,159$75,998,509$78,764,889$79,639,125$81,018,756$88,459,536$79,764,840
Excess or (deficit) for the year$5,898,518$492,305$-1,990,853$2,228,623$-2,567,277$-1,121,392$-311,366$485,910
Net assets or fund balances at beginning of year$81,250,153$83,119,856$77,841,159$75,998,509$78,764,889$79,639,125$81,018,756$88,459,536
Other changes in net assets or fund balances$-4,028,815$-5,771,002$148,203$537,757$3,441,513$2,501,023$7,752,146$-9,180,606
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$14,186,616$12,709,609$1,238,054$238,953
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$1,305,320
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$544,559$0$544,559$0
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$7,236,876$7,021,368$85,208$130,300
Pension plan contributions not included above$732,836$656,263$63,900$12,673
Employee benefits not included above$869,754$777,930$82,170$9,654
Payroll taxes$569,961$522,071$38,762$9,128
Professional fundraising fees$0$0$0$0
Accounting fees$52,600$0$52,600$0
Legal fees$35,058$0$29,787$5,271
Supplies$123,603$103,089$15,829$4,685
Telephone$80,132$61,370$18,602$160
Postage and shipping$30,594$0$11,836$18,758
Occupancy$947,067$931,316$15,751$0
Equipment rental and maintenance$294,836$258,462$34,575$1,799
Printing and publications$63,112$3,016$15,983$44,113
Travel$27,618$25,736$1,674$208
Conferences, conventions, and meetings$11,237$9,584$123$1,530
Interest$29,812$0$29,812$0
Depreciation, depletion, etc.$329,548$321,979$7,569$0
Other expenses not covered above$902,093$712,105$189,314$674
Balance Sheets
20002001200220032004200520062007
Total assets$85,231,606$80,158,716$78,189,268$80,709,179$81,002,712$82,742,167$90,212,958$84,407,234
Cash - non-interest-bearing$8,891$0$0$826,379$365,620$311,235$288,133$261,994
Savings and temporary cash investments$6,973,000$5,983,000$3,988,000$0$0$0$0$11,193
Accounts receivable less allowance for doubtful accounts$3,756,791$3,487,389$969,867$872,570$872,345$993,065$1,583,202$1,164,560
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$364,396$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$74,696$63,691$57,713$66,008$638,651$67,014$485,256$478,407
Prepaid expenses and deferred charges$963,247$839,982$604,327$331,027$180,691$462,015$643,647$485,631
Investments - publicly-traded securities$0$0
Investments - other securities$68,565,260$64,289,459$67,316,251$72,387,366$73,672,545$75,446,585$82,125,625$77,047,760
Investments - land, buildings, and equipment less accumulated depreciation$43,700$43,700$43,700$43,700$43,700$43,700$43,700$43,700
Investments - other$27,000$27,000$27,000$27,000$27,000$27,000$27,000$27,000
Land, buildings, and equipment less accumulated depreciation$4,162,468$4,428,152$4,403,658$5,180,558$4,877,917$4,739,881$4,558,306$4,812,679
Other assets, including program-related investments$656,553$631,947$778,752$974,571$324,243$651,672$458,089$74,310
Total liabilities$2,111,750$2,317,557$2,190,759$1,944,290$1,363,587$1,723,411$1,753,422$4,642,394
Accounts payable and accrued expenses$699,015$836,870$877,352$1,200,777$577,745$806,468$878,066$1,120,313
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$692,961$603,600$505,125$0$0$31,964$25,462$20,337
Other liabilities$719,774$877,087$808,282$743,513$785,842$884,979$849,894$3,501,744
Total liabilities and net assets/fund balances$85,231,606$80,158,716$78,189,268$80,709,179$81,002,712$82,742,167$90,212,958$84,407,234
Total net assets or fund balances$83,119,856$77,841,159$75,998,509$78,764,889$79,639,125$81,018,756$88,459,536$79,764,840
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$18,048,192$13,385,192$11,337,850$15,234,123$10,697,812$12,186,742$13,323,535$14,672,526
Total revenue, gains, and other support per audited financial statements$15,818,593$9,403,723$13,253,175$17,536,058$15,956,363$16,390,063$22,528,887$7,483,644
Other expenses$-2,229,599$-3,981,469$1,915,325$2,301,933$5,258,551$2,501,023$9,205,352$-7,188,882
Net unrealized gains on investments$-4,028,815$-5,771,002$148,204$537,757$3,441,513$2,501,023$7,289,254$-5,969,717
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$1,799,216$1,789,533$1,767,121$1,764,176$1,817,038$0$1,916,098$-1,219,165
Other revenue$0$0$0$-2$0$-1,702,298$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$-2$0$-1,702,298$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$12,149,674$12,892,887$13,328,703$13,005,500$13,265,089$13,308,134$13,634,901$14,186,616
Total expenses and losses per audited financial statements$13,948,949$14,682,420$15,095,824$14,769,676$15,082,129$15,010,432$15,550,999$16,178,340
Other revenue$1,799,216$1,789,533$1,767,121$1,764,176$1,817,038$1,702,298$1,916,098$1,991,724
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$1,799,216$1,789,533$1,767,121$1,764,176$1,817,038$1,702,298$1,916,098$1,991,724
Other expenses$-59$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$-59$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$212,655$39,638$0
40$135,993$8,380$0
40$100,890$7,168$0
40$95,021$4,590$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings25
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?Yes
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, 2006177
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$3,363,542$329,827
Program service revenue
Program service revenue 1000000$000$0$0
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$329,827
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$000$0$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$2,874,510$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$234,357$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$220,375$0
Other revenue000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$34,300$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$127,156$8,075$0
$107,357$7,391$0
$92,728$6,886$0
$92,156$4,562$0
$88,695$6,747$0
Total number of other employees paid over $50,00041
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
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter 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
Enter 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 isSchool
Support Schedule
19992000200120022003200420052006
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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27Para Los Ninos500 Lucas Ave, Los Angeles, CA 90017-2002CA1980-03$23,812,239
28Child And Family Guidance Center8550 Balboa Blvd Lobby 4, Northridge, CA 91325-3562CA1963-09$22,556,940
29Harmonium Inc9245 Activity Rd Ste 200, San Diego, CA 92126-4442CA1975-11$10,366,337
30Fulfillment Fund6100 Wilshire Blvd Ste 600, Los Angeles, CA 90048-5114CA1978-06$8,788,897
Number of organizations performing similar types of work
Alaska3
Alabama5
Arkansas5
Arizona6
California74
Colorado7
Connecticut7
District of Columbia6
Delaware1
Florida24
Georgia13
Hawaii1
Iowa5
Idaho2
Illinois36
Indiana15
Kansas5
Kentucky5
Louisiana5
Massachusetts18
Maryland8
Maine6
Michigan16
Minnesota9
Missouri9
Mississippi1
Montana2
North Carolina12
Nebraska3
New Jersey14
New Mexico8
Nevada3
New York53
Ohio19
Oklahoma15
Oregon12
Pennsylvania29
South Carolina2
South Dakota1
Tennessee7
Texas21
Utah1
Virginia10
Vermont2
Washington8
Wisconsin12
West Virginia3
Wyoming1
International1
Total531

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