Rodeheaver Boys Ranch in Palatka, Florida (FL)

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Rodeheaver Boys Ranch
Employer Identification Number (EIN)590830750
Name of OrganizationRodeheaver Boys Ranch
Address380 Boys Ranch Rd, Palatka, FL 32177-9491
ActivitiesOther school related activities, Other housing activities, Other youth organization or activities
SubsectionCharitable Organization
Ruling Date07/1955
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 Period12/2011
Assets$5,000,000 to $9,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$5,204,994
Amount of Income$2,328,057
Form 990 Revenue Amount$2,272,344
National Taxonomy of Exempt Entities (NTEE)Crime, Legal-Related: Delinquency Prevention


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Amount of income in 2011: $2,328,057
Rodeheaver Boys Ranch: 

 $2,328,057
Other organizations performing similar types of work: 

 $686,676

Assets in 2011: $5,204,994
Rodeheaver Boys Ranch: 

 $5,204,994
Other organizations performing similar types of work: 

 $202,967

Expenses in 2007: $1,835,908
Rodeheaver Boys Ranch: 

 $1,835,908
Other organizations performing similar types of work: 

 $1,835,908

Income to expenses ratio in 2007: 1.0
Rodeheaver Boys Ranch: 

 1.0
Other organizations performing similar types of work: 

 1.0

Expenses allocated to program services in 2007: 76.5%
This organization: 

 76.5%
Other organizations performing similar types of work: 

 76.5%

Number of employees in 2007: 27
This organization: 

 27
Other organizations performing similar types of work: 

 27

Employees paid over $50,000 in 2007: 3.7%
This organization: 

 3.7%
Other organizations performing similar types of work: 

 2.6%

Grants share in income in 2007: 59.1%
This organization: 

 59.1%
Other organizations performing similar types of work: 

 95.3%

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$1,501,289$1,555,904$1,381,419$1,472,659$2,010,696$1,547,026$2,058,442$1,804,875
Contributions, gifts, grants, and similar amounts received$870,747$926,632$690,172$839,316$1,324,195$958,381$1,325,355$1,066,169
Contributions to donor advised funds$0$0
Direct public support$854,597$672,457$666,240$819,816$1,306,195$937,984$1,308,846$1,036,025
Indirect public support$16,150$254,175$23,932$19,500$18,000$20,397$16,509$30,144
Government contributions (grants)$0$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$605,119$578,215$637,901$601,697$621,489$499,950$587,241$603,717
Membership dues and assessments$0$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$3,721$2,754$1,632$0$0$0$0$0
Dividends and interest from securities$0$0$0$0$0$0$0$0
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$2,213$24,995$15,136$15,100$11,088$6,785$6,961$7,984
Gain or (loss) from sales of assets other than inventory$0$0$0$4,648$214$-10,720$99,154$-2,396
Gross amount from sales of assets other than inventory$0$0$0$6,283$4,000$7,185$140,500$2,500
Less: cost or other basis and sales expenses$0$0$0$1,635$3,786$17,905$41,346$4,896
Net income or (loss) from special events and activities$19,489$23,308$36,578$11,898$53,710$92,630$39,731$85,383
Gross revenue$96,330$86,435$210,017$61,735$100,260$169,669$175,464$215,382
Less: direct expenses other than fundraising expenses$76,841$63,127$173,439$49,837$46,550$77,039$135,733$129,999
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0$44,018
Total expenses$1,391,283$1,514,306$1,554,046$1,483,597$1,457,013$1,474,335$1,507,800$1,835,908
Program services$1,104,890$1,200,312$1,234,057$1,177,711$1,152,722$1,142,525$1,179,868$1,403,775
Management and general$136,097$132,289$137,431$140,432$126,268$143,656$148,133$209,380
Fundraising$150,296$181,705$182,558$165,454$178,023$188,154$179,799$222,753
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$1,703,976$1,745,574$2,583,062$1,567,910$2,138,942$2,231,590$4,397,436$4,647,528
Excess or (deficit) for the year$110,006$41,598$-172,627$-10,938$553,683$72,691$550,642$-31,033
Net assets or fund balances at beginning of year$1,593,970$1,703,976$1,745,574$1,545,960$1,567,910$2,138,942$2,231,590$4,397,436
Other changes in net assets or fund balances$0$0$1,010,115$32,888$17,349$19,957$1,615,204$281,125
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$1,835,908$1,403,775$209,380$222,753
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$58,346$29,173$29,173$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$515,196$427,948$42,177$45,071
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$96,344$72,299$8,671$15,374
Payroll taxes$42,667$34,887$4,704$3,076
Professional fundraising fees$0$0$0$0
Accounting fees$12,100$0$12,100$0
Legal fees$10,000$0$10,000$0
Supplies$25,805$19,646$4,260$1,899
Telephone$21,052$9,112$11,016$924
Postage and shipping$38,044$1,951$1,663$34,430
Occupancy$74,886$74,886$0$0
Equipment rental and maintenance$26,979$7,257$4,156$15,566
Printing and publications$0$0$0$0
Travel$9,235$1,583$3,447$4,205
Conferences, conventions, and meetings$0$0$0$0
Interest$43,814$5,451$38,363$0
Depreciation, depletion, etc.$187,795$124,884$11,906$51,005
Other expenses not covered above$673,645$594,698$27,744$51,203
Balance Sheets
20002001200220032004200520062007
Total assets$1,906,111$2,003,722$3,042,424$2,061,325$2,623,568$3,053,200$5,204,377$5,509,165
Cash - non-interest-bearing$82,756$108,127$34,489$129,476$655,014$326,713$332,959$190,178
Savings and temporary cash investments$0$15,516$17,873$21,530$15,830$14,868$12,713$27,071
Accounts receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
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$38,760$24,262$1,525$0$0$0$0$0
Inventories for sale or use$119,172$64,097$62,475$102,775$100,895$73,910$94,050$105,400
Prepaid expenses and deferred charges$675$675$675$675$675$675$675$675
Investments - publicly-traded securities$50,335$59,326
Investments - other securities$24,580$24,580$19,446$26,262$33,923$42,750$0$0
Investments - land, buildings, and equipment less accumulated depreciation$63,172$60,736$58,090$56,455$52,669$52,670$34,395$34,395
Investments - other$19,035$19,035$17,733$18,131$18,411$18,441$18,472$19,009
Land, buildings, and equipment less accumulated depreciation$1,266,980$1,411,400$1,540,709$1,424,826$1,447,607$2,215,959$2,745,976$2,886,712
Other assets, including program-related investments$290,981$275,294$1,289,409$281,195$298,544$307,214$1,914,802$2,186,399
Total liabilities$202,135$258,148$459,362$493,415$484,626$821,610$806,941$861,637
Accounts payable and accrued expenses$113,897$156,914$265,999$233,355$235,470$605,632$555,319$625,715
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$5,895$21,595$13,765
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$76,344$85,718$175,490$238,530$233,326$195,215$217,314$195,086
Other liabilities$11,894$15,516$17,873$21,530$15,830$14,868$12,713$27,071
Total liabilities and net assets/fund balances$1,906,111$2,003,722$3,042,424$2,061,325$2,623,568$3,053,200$5,204,377$5,509,165
Total net assets or fund balances$1,703,976$1,745,574$2,583,062$1,567,910$2,138,942$2,231,590$4,397,436$4,647,528
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$1,501,289$1,555,904$1,381,419$0$0$1,547,026$2,058,442$1,804,875
Total revenue, gains, and other support per audited financial statements$1,578,130$1,619,031$1,281,109$0$0$1,641,593$2,280,223$2,215,999
Other expenses$76,841$63,127$-100,310$0$0$94,567$221,781$411,124
Net unrealized gains on investments$0$0$-273,749$0$0$17,528$86,048$281,125
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$76,841$63,127$173,439$0$0$77,039$135,733$129,999
Other revenue$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
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$1,391,283$1,514,306$1,554,046$0$0$1,474,335$1,507,800$1,835,908
Total expenses and losses per audited financial statements$1,468,124$1,577,433$1,727,485$0$0$1,551,374$1,643,533$1,965,907
Other revenue$76,841$63,127$173,439$0$0$77,039$135,733$129,999
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$76,841$63,127$173,439$0$0$77,039$135,733$129,999
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
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$58,346$4,400$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings31
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?Yes
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, 200627
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$134,989$603,717
Program service revenue
Program service revenue 1000000$000$0$105,358
Program service revenue 2000000$000$0$35,874
Program service revenue 3000000$000$0$462,485
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$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$000$0$0
Dividends and interest from securities000000$000$0$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$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)$7,984$0
Gain or (loss) from sales of assets other than inventory000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$-2,396$0
Net income or (loss) from special events000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$85,383$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$0Section 501(c)(7), (9), or (17) organization - Non-exempt function income set aside for a charitable, etc., purpose specified in section 170(c)(4) (section 512(a)(3)(B)(i))$44,018$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$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
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
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 isOrganization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees
Support Schedule
19992000200120022003200420052006
Total$1,377,366$1,578,130$1,619,031$1,554,858$1,524,131$2,061,032$1,641,970$2,235,521
Gifts, grants, and contributions received$709,900$870,747$926,632$690,172$839,316$1,324,195$958,381$1,325,355
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$657,409$701,449$664,650$847,918$669,715$725,749$676,804$903,205
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$4,430$3,721$2,754$1,632$0$11,088$6,785$6,961
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$5,627$2,213$24,995$15,136$15,100$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
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$2,272,344
Contributions, Gifts, Grants and Other Similar Amounts$1,633,873
Program Service Revenue$500,211
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$7,716
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net loss from sales of assets other than inventory$-2,071
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $3,600
Less: cost or other basis and sales expenses (Securities / Other)$0 / $5,671
Gain or (loss) (Securities / Other)$0 / $-2,071
Net income from fundraising events$93,737
Gross income from fundraising events$143,779
Less: direct expenses$50,042
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$38,878
Statement of Functional Expenses (for 2011)
Total functional expenses$1,810,222
Compensation of current officers, directors, trustees, and key employees$66,534
Other salaries and wages$540,917
Payroll taxes$44,639
Professional fundraising services$0
Other$1,158,132
Balance Sheet (for 2011)
Total assets$5,204,994
Total liabilities$135,948
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$48,000
Unsecured notes and loans payable to unrelated third parties$0
Other$87,948
Total net assets or fund balances$5,069,046
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
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
Support Schedule for Organizations Described in Section 509(a)(2) (for 2011)
2007 - 2011 Total
Total support$10,200,057
Gifts, grants, contributions, and membership fees received$6,328,274
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$3,478,830
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
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources and Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$43,406
Other$349,547
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14Phoenix Outreach Youth Center Mission Inc2606 Gregg St, Houston, TX 77026-6227TX1992-08$718,156
15New Horizons Youth Service Bureau, Youth Service BureauPO BOX 1968, Hammond, LA 70404-1968LA1978-05$716,469
16Hope Now For Youth IncPO BOX 5294, Fresno, CA 93755-5294CA1998-02$686,676
17Ballston Area Community Center Inc20 Malta Ave, Ballston Spa, NY 12020-1530NY2003-03$642,093
18Reaching Inside For Self Esteem Inc2346 Belleview Ave, Cheverly, MD 20785-3004MD2000-01$581,437
19Camden Center For Youth Development315 Cooper St, Camden, NJ 08102-1519NJ1980-07$487,131
20Dupage County Area Project2037 Bloomingdale Rd Ste 206, Glendale Hts, IL 60139-2195IL1992-08$436,835
21Empowerment International Inc8388 E Ll6th St Suite A, Fishers, IN 46038IN1995-07$238,531
22La Asociacion Benefica Culturalfather Billini3534 105th St, Corona, NY 11368-1118NY1981-02$193,467
23Projoven Foryouth3551 6th St Nw, Washington, DC 20010-1705DC1999-11$33,069
24Drug & Gang Prevention Of Signal Hill Inc1800 E Hill St, Signal Hill, CA 90755-3716CA1998-12$6,317
Number of organizations performing similar types of work
Alabama2
Arkansas1
Arizona1
California11
Colorado1
District of Columbia1
Florida2
Georgia1
Hawaii1
Iowa1
Illinois3
Indiana1
Kansas1
Kentucky1
Louisiana1
Massachusetts2
Maryland1
New Jersey2
New York5
Ohio2
Oklahoma1
Oregon2
Pennsylvania2
Texas3
Virginia2
Wisconsin1
Total52

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