View Filing Data

Restricted cash and investments (including VIEs of $31,749 and $34,049, respectively)

$ 57,453

$ 39,664

^[1]

^[2]

38,734

41,150

^[1]

Accounts receivable, less allowance for doubtful accounts of $2,463 and $1,308

283,702

275,778

^[1]

47,983

32,126

^[1]

24,272

36,377

^[1]

Restricted Cash and Investments (including VIEs of $41,465 and $33,266, respectively)

452,144

425,095

^[1]

63,819

49,492

^[1]

Property and Equipment, Net (including VIEs of $164,937 and $167,209, respectively)

1,617,504

1,511,292

^[1]

3,631

9,970

^[1]

36,711

37,544

^[1]

936

^[1]

526,964

244,009

^[1]

204,973

87,813

^[1]

75,611

56,648

^[1]

2,982,293

2,422,799

^[1]

81,457

73,880

^[1]

38,579

33,361

^[1]

Current portion of capital lease obligations, long-term debt and non-recourse debt (including VIEs of $19,570 and $19,365 respectively)

129,051

120,670

^[1]

50,563

41,574

^[1]

299,650

269,485

^[1]

107,370

63,546

^[1]

63,405

46,862

^[1]

13,644

13,686

^[1]

Non-Recourse Debt (including VIEs of $125,509 and $132,078, respectively)

1,234,193

798,336

^[1]

184,009

191,394

^[1]

Commitments and Contingencies (Note 12)

Shareholders' Equity

Preferred stock, $0.01 par value, 30,000,000 shares authorized, none issued or outstanding

^[1]

Common stock, $0.01 par value, 90,000,000 shares authorized, 85,132,388 and 84,506,772 issued and 65,058,075 and 64,432,459 outstanding, respectively

851

845

^[1]

Additional paid-in capital

724,682

718,489

^[1]

Retained earnings

466,913

428,545

^[1]

Accumulated other comprehensive income

10,883

10,071

^[1]

Treasury stock 20,074,313 shares

(139,049)

^[1]

Total shareholders' equity attributable to The GEO Group, Inc.

1,064,280

1,018,901

^[1]

Noncontrolling interests

15,742

20,589

^[1]

1,080,022

1,039,490

^[1]

$ 2,982,293

$ 2,422,799

^[1]

[1]	Derived from audited financial statements.
[2]	Variable interest entities or "VIEs"

Consolidated Balance Sheets (Parenthetical) - USD ($)
$ in Thousands

Jul. 03, 2011

Jan. 02, 2011

^[2]

Current Assets

Allowance for doubtful accounts

^[1]

$ 38,734

$ 41,150

2,463

1,308

Assets, Noncurrent [Abstract]

63,819

49,492

1,617,504

1,511,292

Current portion of capital lease obligations, long-term debt and non-recourse debt

50,563

41,574

Liabilities, Noncurrent [Abstract]

Preferred stock, par value

$ 184,009

$ 191,394

Shareholders' Equity

$ 0.01

Preferred stock, shares authorized

30,000,000

Preferred stock, shares issued

Preferred stock, shares outstanding

Common stock, par value

$ 0.01

Common stock, shares authorized

90,000,000

Common stock, shares issued

85,132,388

84,506,772

Treasury stock, shares

20,074,313

Variable Interest Entity, Primary Beneficiary

Current Assets

$ 31,749

$ 34,049

Assets, Noncurrent [Abstract]

41,465

33,266

164,937

167,209

Current portion of capital lease obligations, long-term debt and non-recourse debt

19,570

19,365

Liabilities, Noncurrent [Abstract]

$ 125,509

$ 132,078

[1]	Variable interest entities or "VIEs"
[2]	Derived from audited financial statements.

Consolidated Statements of Cash Flows (Unaudited) - USD ($)
$ in Thousands

6 Months Ended

Jul. 03, 2011

Jul. 04, 2010

Net (income) loss attributable to noncontrolling interests

Net income

$ 37,543

$ 34,733

825

(44)

Net income attributable to The GEO Group, Inc.

38,368

34,689

Adjustments to reconcile net income attributable to the GEO Group, Inc. to net cash provided by operating activities:

Depreciation and amortization expense

39,858

18,712

Amortization of debt issuance costs, discount and/or premium

640

2,542

Restricted stock expense

1,785

1,668

Stock option plan expense

1,813

698

Provision for doubtful accounts

999

Equity in earnings of affiliates, net of tax

(2,080)

(1,718)

Loss on sale of property and equipment

(392)

(15)

Dividends received from unconsolidated joint venture

5,402

3,909

Changes in assets and liabilities, net of acquisition:

Changes in accounts receivable, prepaid expenses and other assets

19,908

26,592

Changes in accounts payable, accrued expenses and other liabilities

(11,091)

(1,830)

Net cash provided by operating activities

95,262

85,338

Acquisition, cash consideration, net of cash acquired

(409,607)

Just Care purchase price adjustment

(41)

Proceeds from sale of property and equipment

619

334

Proceeds from sale of assets held for sale

6,640

Change in restricted cash

(11,478)

(5,218)

Net cash used in investing activities

(87,362)

(56,363)

(501,188)

(61,288)

(46,832)

(41,084)

Distribution to MCF partners

482,260

97,000

(4,012)

Payments for purchase of treasury shares

(77,278)

Proceeds from the exercise of stock options

2,209

4,871

Net cash provided by (used in) financing activities

392

Debt issuance costs

(10,771)

423,246

(16,476)

Effect of Exchange Rate Changes on Cash and Cash Equivalents

469

(1,295)

17,789

6,279

39,664

^[1]

33,856

Non-cash investing and financing activities:

57,453

40,135

Capital expenditures in accounts payable and accrued expenses

$ 30,870

$ 2,879

[1]	Derived from audited financial statements.

Basis of Presentation	6 Months Ended
Basis of Presentation	Jul. 03, 2011
Basis of Presentation [Abstract]
BASIS OF PRESENTATION	1. BASIS OF PRESENTATION The unaudited consolidated financial statements of The GEO Group, Inc., a Florida corporation, and subsidiaries (the “Company”, or “GEO”), included in this Quarterly Report on Form 10-Q have been prepared in accordance with accounting principles generally accepted in the United States and the instructions to Form 10-Q and consequently do not include all disclosures required by Form 10-K. Additional information may be obtained by referring to the Company’s Annual Report on Form 10-K for the year ended January 2, 2011. In the opinion of management, all adjustments (consisting only of normal recurring items) necessary for a fair presentation of the financial information for the interim periods reported in this Quarterly Report on Form 10-Q have been made. Results of operations for the twenty-six weeks ended July 3, 2011 are not necessarily indicative of the results for the entire fiscal year ending January 1, 2012. The GEO Group, Inc. is a leading provider of government-outsourced services specializing in the management of correctional, detention, mental health, residential treatment and re-entry facilities, and the provision of community based services and youth services in the United States, Australia, South Africa, the United Kingdom and Canada. The Company operates a broad range of correctional and detention facilities including maximum, medium and minimum security prisons, immigration detention centers, minimum security detention centers, mental health, residential treatment and community based re-entry facilities. The Company offers counseling, education and/or treatment to inmates with alcohol and drug abuse problems at most of the domestic facilities it manages. The Company, through its acquisition of BII Holding Corporation (“BI Holding”), is also a provider of innovative compliance technologies, industry-leading monitoring services, and evidence-based supervision and treatment programs for community-based parolees, probationers and pretrial defendants. Additionally, BI Holding has an exclusive contract with the U.S. Immigration and Customs Enforcement (“ICE”) to provide supervision and reporting services designed to improve the participation of non-detained aliens in the immigration court system. The Company develops new facilities based on contract awards, using its project development expertise and experience to design, construct and finance what it believes are state-of-the-art facilities that maximize security and efficiency. The Company also provides secure transportation services for offender and detainee populations as contracted. On August 12, 2010, the Company acquired Cornell Companies Inc., (“Cornell”) and on February 10, 2011, the Company acquired BI Holding. As of July 3, 2011, the Company’s worldwide operations included the management and/or ownership of approximately 79,600 beds at 115 correctional, detention and residential treatment facilities, including projects under development, and also included the provision of monitoring services, tracking more than 60,000 offenders on behalf of approximately 900 federal, state and local correctional agencies located in all 50 states. Except as discussed in Note 15, the accounting policies followed for quarterly financial reporting are the same as those disclosed in the Notes to Consolidated Financial Statements included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 2, 2011 for the fiscal year ended January 2, 2011. During the twenty-six weeks ended July 3, 2011 the Company implemented Accounting Standards Update (ASU) No. 2009-13 which provides amendments to revenue recognition criteria for separating consideration in multiple element arrangements. The amendments, among other things, establish the selling price of a deliverable, replace the term fair value with selling price and eliminate the residual method such that consideration can be allocated to the deliverables using the relative selling price method based on GEO’s specific assumptions. As discussed in Note 2, the Company is still in the process of reviewing the accounting policies of BI to ensure conformity of such accounting policies to those of the Company. At this time, the Company is not aware of any differences in accounting policies that would have a material impact on the consolidated financial statements as of July 3, 2011. Reclassifications The Company’s noncontrolling interest in South Africa Custodial Management Pty. Limited (“SACM”) has been reclassified from operating expenses to noncontrolling interests in the consolidated statements of income for the thirteen and twenty-six weeks ended July 4, 2010, as this item has become more significant due to the noncontrolling interest in Municipal Correctional Finance, L.P. (“MCF”) acquired from Cornell. Also, as a result of the acquisition of Cornell, management’s review of certain segment financial data was revised with regard to the Bronx Community Re-entry Center and the Brooklyn Community Re-entry Center. These facilities now report within the GEO Care segment and are no longer included within the U.S. Detention & Corrections segment. All prior year amounts have been conformed to the current year presentation. Discontinued operations The termination of any of the Company’s management contracts, by expiration or otherwise, may result in the classification of the operating results of such management contract, net of taxes, as a discontinued operation. The Company reflects such events as discontinued operations so long as the financial results can be clearly identified, the operations and cash flows are completely eliminated from ongoing operations, and so long as the Company does not have any significant continuing involvement in the operations of the component after the disposal or termination transaction. The component unit for which cash flows are considered to be completely eliminated exists at the customer level. Historically, the Company has classified operations as discontinued in the period they are announced as normally all continuing cash flows cease within three to six months of that date.

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 2-6
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Name Statement of Position (SOP)
-Publisher AICPA
-Number 94-6
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Name FASB Interpretation (FIN)
-Publisher FASB
-Number 46R
-Paragraph 4, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 10
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6359553&loc=d3e288-107754

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2197480

Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6921930&loc=d3e5614-111684

Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 915
-SubTopic 235
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6472506&loc=d3e38932-110933

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 852
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2209116

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 272
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70478-108055

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
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-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6970148&loc=SL6228881-111685

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
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-URI http://asc.fasb.org/subtopic&trid=2122150

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
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-Paragraph 1
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 720
-SubTopic 15
-URI http://asc.fasb.org/subtopic&trid=2122524

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2134480

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS140-4/FIN46(R)-8
-Paragraph 8, C1, C7
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Business Combinations

6 Months Ended

Jul. 03, 2011

Business Combinations [Abstract]

BUSINESS COMBINATIONS

2. BUSINESS COMBINATIONS

Acquisition of BII Holding

On February 10, 2011, the Company completed its acquisition of B.I. Incorporated (“BI”), a Colorado corporation, pursuant to an Agreement and Plan of Merger, dated as of December 21, 2010 (the “Merger Agreement”), among GEO, BII Holding, a Delaware corporation, which owns BI, GEO Acquisition IV, Inc., a Delaware corporation and wholly-owned subsidiary of GEO (“Merger Sub”), BII Investors IF LP, in its capacity as the stockholders’ representative, and AEA Investors 2006 Fund L.P (the “BI Acquisition”). Under the terms of the Merger Agreement, Merger Sub merged with and into BII Holding, with BII Holding emerging as the surviving corporation of the merger. As a result of the BI Acquisition, the Company paid merger consideration of $409.6 million in cash, net of cash acquired of $9.7 million, excluding transaction related expenses and subject to certain adjustments, for 100% of BI’s outstanding common stock. Under the Merger Agreement, $12.5 million of the merger consideration was placed in an escrow account for a one-year period to satisfy any applicable indemnification claims pursuant to the terms of the Merger Agreement by GEO, the Merger Sub or its affiliates. At the time of the BI Acquisition, approximately $78.4 million, including accrued interest, was outstanding under BI’s senior term loan and $107.5 million, including accrued interest, was outstanding under its senior subordinated note purchase agreement, excluding the unamortized debt discount. All indebtedness of BI under its senior term loan and senior subordinated note purchase agreement were repaid by BI with a portion of the $409.6 million of merger consideration. In connection with the BI Acquisition and included in general and administrative expenses, the Company incurred $4.3 million in non-recurring transaction costs for the twenty-six weeks ended July 3, 2011.

The Company is identified as the acquiring company for US GAAP accounting purposes and believes its acquisition of BI provides it with the ability to offer turn-key solutions to its customers in managing the full lifecycle of an offender from arraignment to reintegration into the community, which the Company refers to as the corrections lifecycle. Under the acquisition method of accounting, the purchase price for BI was allocated to BI’s net tangible and intangible assets based on their estimated fair values as of February 10, 2011, the date of closing and the date that the Company obtained control over BI. In order to determine the fair values of certain tangible and intangible assets acquired, the Company has engaged a third party independent valuation specialist. For all other assets acquired and liabilities assumed, the recorded fair value was determined by the Company’s management and represents an estimate of the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants.

The preliminary allocation of the purchase price is based on the best information available and is provisional pending, among other things: (i) final agreement of the adjustment to the purchase price based upon the level of net working capital, and the fair value of certain components thereof, transferred at closing; (ii) the valuation of the fair values and useful lives of property and equipment acquired; (iii) finalization of the valuations and useful lives for intangible assets for customer relationships, non-compete agreements, technology and patents; (iv) income taxes; and (v) certain contingent liabilities. During the measurement period (which is not to exceed one year from the acquisition date), additional assets or liabilities may be recognized if new information is obtained about facts and circumstances that existed as of the acquisition date that, if known, would have resulted in the recognition of those assets or liabilities as of that date. The preliminary purchase price allocation may be adjusted after obtaining additional information regarding, among other things, asset valuations, liabilities assumed and revisions of previous estimates. The Company does not believe that any of the goodwill recorded as a result of the BI Acquisition will be deductible for federal income tax purposes. The Company is still in the process of reviewing the accounting policies of BI to ensure conformity of such accounting policies to those of the Company. At this time, the Company is not aware of any differences in accounting policies that would have a material impact on the consolidated financial statements as of July 3, 2011. The preliminary purchase price consideration of $409.6 million, net of cash acquired of $9.7 million, excluding transaction related expenses and subject to certain adjustments, was allocated to the assets acquired and liabilities assumed, based on management’s estimates at the time of this Quarterly Report.

The Company has retrospectively adjusted provisional amounts with respect to the BI Acquisition that were recognized at the acquisition date to reflect new information obtained about facts and circumstances that existed as of the acquisition date that, if known, would have affected the measurement of the amounts recognized as of that date. These adjustments are primarily related to the Company’s valuation of property and equipment and intangible assets acquired. Such adjustments resulted in a net increase of $0.9 million in property and equipment, a decrease to intangible assets of $0.6 million, a decrease to other non-current assets of $0.1 million and a net decrease to goodwill of $0.1 million. The purchase price allocation as of April 3, 2011 and as of July 3, 2011 is as follows (in ‘000’s):


	Acquisition Date						Adjusted Acquisition
	Estimated Fair Value as			Measurement Period			Date Estimated Fair
	of April 3, 2011			Adjustments			Value as of July 3, 2011
Accounts receivable	$	18,321		$	—		$	18,321
Prepaid expenses and other current assets		3,783			—			3,783
Deferred income tax assets		15,970			—			15,970
Property and equipment		22,359			901			23,260
Intangible assets		126,900			(600	)		126,300
Other non-current assets		8,884			(119	)		8,765

Total assets acquired	$	196,217		$	182		$	196,399

Accounts payable		(3,977	)		—			(3,977	)
Accrued expenses		(8,461	)		—			(8,461	)
Deferred income tax liabilities		(43,824	)		—			(43,824	)
Other non-current liabilities		(11,431	)		—			(11,431	)
Long-term debt		(2,014	)		—			(2,014	)

Total liabilities assumed		(69,707	)		—			(69,707	)

Total identifiable net assets		126,510			182			126,692
Goodwill		283,097			(182	)		282,915

Total cash consideration	$	409,607		$	—		$	409,607

For the thirteen weeks ended July 3, 2011, the Company has included revenue and earnings, excluding intercompany transactions, of $30.9 million and $4.3 million, respectively, in its consolidated statement of income. For the twenty-six weeks ended July 3, 2011, the Company has included revenue and earnings, excluding intercompany transactions, of approximately $48.7 million and $4.8 million, respectively, in its consolidated statement of income which represents revenue and earnings since February 10, 2011, the date BI was acquired.

Acquisition of Cornell Companies, Inc.

On August 12, 2010, the Company completed its acquisition of Cornell pursuant to a definitive merger agreement entered into on April 18, 2010, and amended on July 22, 2010, among the Company, GEO Acquisition III, Inc., and Cornell. Under the terms of the merger agreement, the Company acquired 100% of the outstanding common stock of Cornell for aggregate consideration of $618.3 million. The only area of the purchase price allocation not yet finalized relates to the calculation of certain tax assets and liabilities.

During the thirteen weeks ended April 3, 2011, the Company retrospectively adjusted provisional amounts with respect to the Cornell acquisition that were recognized at the acquisition date to reflect new information obtained about facts and circumstances that existed as of the acquisition date that, if known, would have affected the measurement of the amounts recognized as of that date. Those changes are reflected in the table below. The Company made no measurement period adjustments in the thirteen weeks ended July 3, 2011. The purchase price allocation as of January 2, 2011 and as of July 3, 2011 is as follows (in ‘000’s):


	Acquisition Date						Adjusted Acquisition
	Estimated Fair Value as of			Measurement Period			Date Estimated Fair
	January 2, 2011			Adjustments			Value as of July 3, 2011
Accounts receivable	$	55,142		$	294		$	55,436
Prepaid and other current assets		13,314			(333	)		12,981
Deferred income tax assets		21,273			—			21,273
Restricted assets		44,096			—			44,096
Property and equipment		462,771			—			462,771
Intangible assets		75,800			—			75,800
Out of market lease assets		472			—			472
Other long-term assets		7,510			—			7,510

Total assets acquired		680,378			(39	)		680,339

Accounts payable and accrued expenses		(56,918	)		977			(55,941	)
Fair value of non-recourse debt		(120,943	)		—			(120,943	)
Out of market lease liabilities		(24,071	)		—			(24,071	)
Deferred income tax liabilities		(42,771	)		—			(42,771	)
Other long-term liabilities		(1,368	)		—			(1,368	)

Total liabilities assumed		(246,071	)		977			(245,094	)

Total identifiable net assets		434,307			938			435,245
Goodwill		204,724			(938	)		203,786

Fair value of Cornell’s net assets		639,031			—			639,031
Noncontrolling interest		(20,700	)		—			(20,700	)

Total consideration for Cornell, net of cash acquired	$	618,331		$	—		$	618,331

During the thirteen weeks ended July 3, 2011, the Company recognized an aggregate of $2.5 million as a reduction of operating expenses for items related to Cornell that occurred after the measurement period or purchase price allocation period had ended. These adjustments to operating expenses were the result of a recovery of accounts receivable and an insurance settlement for property damage at one of Cornell’s facilities.

Pro forma financial information

The pro forma financial statement information set forth in the table below is provided for informational purposes only and presents comparative revenue and earnings for the Company as if the acquisitions of BI and Cornell and the financing of these transactions had occurred on January 4, 2010, which is the beginning of the first period presented. The pro forma information provided below is compiled from the financial statements of the combined companies and includes pro forma adjustments for: (i) estimated changes in depreciation expense, interest expense and amortization expense, (ii) adjustments to eliminate intercompany transactions, (iii) adjustments to remove $0.7 million and $6.6 million, respectively, for the thirteen and twenty-six weeks ended July 3, 2011 in non-recurring charges directly related to these acquisitions that are included in the combined Companies’ financial results and (iv) the income tax impact of the adjustments. For the purposes of the table and disclosure below, earnings is the same as net income attributable to The GEO Group, Inc. shareholders (in thousands):


	Thirteen Weeks Ended				Twenty-six Weeks Ended
	July 3, 2011		July 4, 2010		July 3, 2011		July 4, 2010
Pro forma revenues	$	407,817	$	411,747	$	813,174	$	824,738
Pro forma net income attributable to The GEO Group, Inc. shareholders	$	21,969	$	23,342	$	41,606	$	42,585

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 88-16
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 51, 52
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Appendix F
-Paragraph F4
-Subparagraph e

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 67-73
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6911361&loc=d3e6927-128479

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6972119&loc=d3e1490-128463

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6911361&loc=d3e7008-128479

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6972119&loc=d3e1500-128463

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4926-128472

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
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-Paragraph 2
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-Publisher FASB
-Name Accounting Standards Codification
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
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-Paragraph 2
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 1
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Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
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-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4934-128472

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
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-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6972119&loc=d3e1497-128463

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
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-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6972119&loc=d3e1486-128463

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6972119&loc=d3e1383-128463

Shareholders' Equity

6 Months Ended

Jul. 03, 2011

Shareholders' Equity [Abstract]

SHAREHOLDERS' EQUITY

3. SHAREHOLDERS’ EQUITY

The following table presents the changes in shareholders’ equity that are attributable to the Company’s shareholders and to noncontrolling interests (in thousands):


									Accumulated
					Additional				Other											Total
	Common shares				Paid-In		Retained		Comprehensive			Treasury shares					Noncontrolling			Shareholder’s
	Shares		Amount		Capital		Earnings		Income (Loss)			Shares		Amount			Interests			Equity
Balance January 2, 2011		64,432	$	845	$	718,489	$	428,545	$	10,071			20,074	$	(139,049	)	$	20,589		$	1,039,490
Stock option and restricted stock award transactions		626		6		2,203															2,209
Tax benefit related to equity compensation						392															392
Stock based compensation expense						3,598															3,598
Distribution to noncontrolling interest																		(4,012	)		(4,012	)
Comprehensive income (loss):
Net income (loss):								38,368										(825	)		37,543
Change in foreign currency translation, net										1,150								(10	)		1,140
Pension liability, net										19											19
Unrealized loss on derivative instruments, net										(357	)										(357	)

Total comprehensive income (loss)								38,368		812								(835	)		38,345

Balance July 3, 2011		65,058	$	851	$	724,682	$	466,913	$	10,883			20,074	$	(139,049	)	$	15,742		$	1,080,022

Noncontrolling interests

Noncontrolling interests in consolidated entities represent equity that other investors have contributed to MCF and the noncontrolling interest in SACM. Noncontrolling interests are adjusted for income and losses allocable to the other shareholders in these entities.

Upon acquisition of Cornell in August 2010, the Company assumed MCF as a variable interest entity and allocated a portion of the purchase price to the noncontrolling interest based on the estimated fair value of MCF as of August 12, 2010. The noncontrolling interest in MCF represents 100% of the equity in MCF which was contributed by its partners at inception in 2001. The Company includes the results of operations and financial position of MCF in its consolidated financial statements. MCF owns eleven facilities which it leases to the Company. In the twenty-six weeks ended July 3, 2011, there was a cash distribution to the partners of MCF of $4.0 million.

The Company includes the results of operations and financial position of SACM, its majority-owned subsidiary, in its consolidated financial statements. SACM was established in 2001 to operate correctional centers in South Africa. SACM currently provides security and other management services for the Kutama Sinthumule Correctional Centre in the Republic of South Africa under a 25-year management contract which commenced in February 2002. The Company’s and the second joint venture partner’s shares in the profits of SACM are 88.75% and 11.25%, respectively. There were no changes in the Company’s ownership percentage of the consolidated subsidiary during the twenty-six weeks ended July 3, 2011. The noncontrolling interest as of July 3, 2011 and January 2, 2011 is included in Total Shareholders’ Equity in the accompanying Consolidated Balance Sheets. There were no contributions from owners or distributions to owners in the twenty-six weeks ended July 3, 2011.

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 4
-Section 08
-Paragraph d

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Chapter 1
-Section B
-Paragraph 7, 11A
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 129
-Paragraph 2, 3, 4, 5, 6, 7, 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Article 4

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
-Article 5

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section C

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
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-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
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-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(d),(e))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

Reference 20: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 4.E)
-URI http://asc.fasb.org/extlink&oid=6228006&loc=d3e74512-122707

Reference 21: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494

Reference 22: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.29-31)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 23: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 4
-Subparagraph (SAB TOPIC 4.C)
-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187143-122770

Equity Incentive Plans

6 Months Ended

Jul. 03, 2011

Equity Incentive Plans [Abstract]

EQUITY INCENTIVE PLANS

4. EQUITY INCENTIVE PLANS

The Company had awards outstanding under four equity compensation plans at July 3, 2011: The Wackenhut Corrections Corporation 1994 Stock Option Plan (the “1994 Plan”); the 1995 Non-Employee Director Stock Option Plan (the “1995 Plan”); the Wackenhut Corrections Corporation 1999 Stock Option Plan (the “1999 Plan”); and The GEO Group, Inc. 2006 Stock Incentive Plan (the “2006 Plan” and, together with the 1994 Plan, the 1995 Plan and the 1999 Plan, the “Company Plans”).

On August 12, 2010, the Company’s Board of Directors adopted and its shareholders approved an amendment to the 2006 Plan to increase the number of shares of common stock subject to awards under the 2006 Plan by 2,000,000 shares from 2,400,000 to 4,400,000 shares of common stock. On February 16, 2011, the Company’s Board of Directors approved Amendment No. 1 to the 2006 Plan to provide that of the 2,000,000 additional shares of Common Stock that were authorized to be issued pursuant to awards granted under the 2006 Plan, up to 1,083,000 of such shares may be issued in connection with awards, other than stock options and stock appreciation rights, that are settled in common stock. The 2006 Plan, as amended, specifies that up to 2,166,000 of such total shares pursuant to awards granted under the plan may constitute awards other than stock options and stock appreciation rights, including shares of restricted stock. As of July 3, 2011, under the 2006 Plan, the Company had 1,696,704 shares of common stock available for issuance pursuant to future awards that may be granted under the plan of which up to 946,804 shares were available for the issuance of awards other than stock options. See “Restricted Stock” below for further discussion.

Stock Options

The Company uses a Black-Scholes option valuation model to estimate the fair value of each option awarded. During the twenty-six weeks ended July 3, 2011, the Company’s Board of Directors approved the issuance of 529,350 stock option awards to employees of the Company and 25,000 stock option awards to the Company’s directors. These awards vested 20% on the date of grant and will vest in 20% increments annually through 2015. A summary of the activity of stock option awards issued and outstanding under Company Plans is presented below.


	July 3, 2011
				Wtd. Avg.		Wtd. Avg.		Aggregate
				Exercise		Remaining		Intrinsic
Fiscal Year	Shares			Price		Contractual Term		Value
	(in thousands)							(in thousands)
Options outstanding at January 2, 2011		1,401		$	15.01		5.84	$	13,517
Options granted		554			24.71
Options exercised		(253	)		8.74
Options forfeited/canceled/expired		(29	)		18.53

Options outstanding at July 3, 2011		1,673			19.11		7.05	$	7,893

Options exercisable at July 3, 2011		955			16.31		5.54	$	6,917

The fair value of each option awarded on March 1, 2011 and April 15, 2011was $9.72 and $10.06, respectively. For the twenty-six weeks ended July 3, 2011 and July 4, 2010, the amount of stock-based compensation expense related to stock options was $1.8 million and $0.7 million, respectively. As of July 3, 2011, the Company had $4.9 million of unrecognized compensation costs related to non-vested stock option awards that are expected to be recognized over a weighted average period of 3.2 years.

Restricted Stock

Shares of restricted stock become unrestricted shares of common stock upon vesting on a one-for-one basis. The cost of these awards is determined using the fair value of the Company’s common stock on the date of the grant and compensation expense is recognized over the vesting period. A summary of the activity of restricted stock outstanding is as follows:


				Wtd. Avg.
				Grant Date
	Shares			Fair Value
	(in thousands)
Restricted stock outstanding at January 2, 2011		161		$	21.12
Granted		373			24.60
Vested		(48	)		25.75
Forfeited/canceled		—

Restricted stock outstanding at July 3, 2011		486		$	23.34

The shares of restricted stock granted under the 2006 Plan prior to our fiscal year beginning January 3, 2011 vest in equal 25% increments on each of the four anniversary dates immediately following the date of grant. During the twenty-six weeks ended July 3, 2011, the Company issued awards for 168,010 shares of restricted stock to its senior employees and directors. Of these restricted stock awards, 49,010 of these shares vest in equal increments annually over three years while the remaining 119,000 vest in equal increments annually over four years. In addition, the Company issued 205,000 performance based shares to the Company’s Chief Executive Officer and Senior Vice Presidents which will vest in equal increments annually over a 3-year period. These performance based shares will be forfeited if the Company does not achieve certain targeted revenue in its fiscal year ended January 1, 2012. The aggregate fair value of these awards, based on the closing price of the Company’s common stock on the respective grant dates, was $9.2 million. During the twenty-six weeks ended July 3, 2011 and July 4, 2010, the Company recognized $1.8 million and $1.7 million, respectively, of compensation expense related to its outstanding shares of restricted stock. As of July 3, 2011, the Company had $9.2 million of unrecognized compensation expense related to restricted stock awards that is expected to be recognized over a weighted average period of 2.8 years.

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 40
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

Earnings Per Share

6 Months Ended

Jul. 03, 2011

Earnings Per Share [Abstract]

EARNINGS PER SHARE

5. EARNINGS PER SHARE

Basic earnings per share is computed by dividing the income from continuing operations attributable to The GEO Group, Inc. shareholders by the weighted average number of outstanding shares of common stock. The calculation of diluted earnings per share is similar to that of basic earnings per share, except that the denominator includes dilutive common stock equivalents such as stock options and shares of restricted stock. Basic and diluted earnings per share (“EPS”) were calculated for the thirteen and twenty-six weeks ended July 3, 2011 and July 4, 2010 as follows (in thousands, except per share data):


	Thirteen Weeks Ended					Twenty-six Weeks Ended
	July 3, 2011		July 4, 2010			July 3, 2011		July 4, 2010
Net income	$	21,163	$	17,025		$	37,543	$	34,733
Net (income) loss attributable to noncontrolling interests		415		(8	)		825		(44	)

Income attributable to The GEO Group, Inc.	$	21,578	$	17,017		$	38,368	$	34,689
Basic earnings per share attributable to The GEO Group, Inc.:
Weighted average shares outstanding		64,455		48,776			64,373		49,743

Per share amount	$	0.33	$	0.35		$	0.60	$	0.70

Diluted earnings per share attributable to The GEO Group, Inc.:
Weighted average shares outstanding		64,455		48,776			64,373		49,743
Effect of dilutive securities: Stock options and restricted stock		403		538			414		737

Weighted average shares assuming dilution		64,858		49,314			64,787		50,480

Per share amount	$	0.33	$	0.35		$	0.59	$	0.69

Thirteen Weeks

For the thirteen weeks ended July 3, 2011, 77,472 weighted average shares of stock underlying options were excluded from the computation of diluted EPS because the effect would be anti-dilutive. No shares of restricted stock were anti-dilutive.

For the thirteen weeks ended July 4, 2010, 25,893 weighted average shares of stock underlying options were excluded from the computation of diluted EPS because the effect would be anti-dilutive. No shares of restricted stock were anti-dilutive.

Twenty-Six Weeks

For the twenty-six weeks ended July 3, 2011, 56,094 weighted average shares of stock underlying options were excluded from the computation of diluted EPS because the effect would be anti-dilutive. No shares of restricted stock were anti-dilutive.

For the twenty-six weeks ended July 4, 2010, 38,973 weighted average shares of stock underlying options were excluded from the computation of diluted EPS because the effect would be anti-dilutive. No shares of restricted stock were anti-dilutive.

Derivative Financial Instruments	6 Months Ended
Derivative Financial Instruments	Jul. 03, 2011
Derivative Financial Instruments [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS	6. DERIVATIVE FINANCIAL INSTRUMENTS The Company’s primary objective in holding derivatives is to reduce the volatility of earnings and cash flows associated with changes in interest rates. The Company measures its derivative financial instruments at fair value. As of July 3, 2011, the Company had four interest rate swap agreements in the aggregate notional amount of $100.0 million. The Company has designated these interest rate swaps as hedges against changes in the fair value of a designated portion of the 7³/4% Senior Notes due 2017 (“7³/4% Senior Notes”) due to changes in underlying interest rates. These swap agreements, which have payment, expiration dates and call provisions that mirror the terms of the 7³/4% Senior Notes, effectively convert $100.0 million of the 7³/4% Senior Notes into variable rate obligations. Each of the swaps has a termination clause that gives the counterparty the right to terminate the interest rate swaps at fair market value, under certain circumstances. In addition to the termination clause, the Agreements also have call provisions which specify that the lender can elect to settle the swap for the call option price. Under the Agreements, the Company receives a fixed interest rate payment from the financial counterparties to the agreements equal to 7³/4% per year calculated on the notional $100.0 million amount, while it makes a variable interest rate payment to the same counterparties equal to the three-month LIBOR plus a fixed margin of between 4.16% and 4.29%, also calculated on the notional $100.0 million amount. Changes in the fair value of the interest rate swaps are recorded in earnings along with related designated changes in the value of the 7³/4% Senior Notes. Total net gains recognized and recorded in earnings related to these fair value hedges was $2.1 million and $1.1 million in the thirteen and twenty-six weeks ended July 3, 2011, respectively. As of July 3, 2011 and January 2, 2011, the swap assets’ fair values were $4.4 million and $3.3 million, respectively and are included as Other Non-Current Assets in the accompanying balance sheets. There was no material ineffectiveness of these interest rate swaps for the fiscal periods ended July 3, 2011. The Company’s Australian subsidiary is a party to an interest rate swap agreement to fix the interest rate on its variable rate non-recourse debt to 9.7%. The Company has determined the swap, which has a notional amount of $50.9 million, payment and expiration dates, and call provisions that coincide with the terms of the non-recourse debt to be an effective cash flow hedge. Accordingly, the Company records the change in the value of the interest rate swap in accumulated other comprehensive income, net of applicable income taxes. Total unrealized loss, net of tax, recognized in the periods and recorded in accumulated other comprehensive income, net of tax, related to this cash flow hedge was $0.2 million and $0.4 million for the thirteen and twenty-six weeks ended July 3, 2011, respectively. Total net unrealized gain recognized in the periods and recorded in accumulated other comprehensive income, net of tax, related to these cash flow hedges was $0.5 million and $0.5 million for the thirteen and twenty-six weeks ended July 4, 2010, respectively. The total value of the swap asset as of July 3, 2011 and January 2, 2011 was $1.3 million and $1.8 million, respectively, and is recorded as a component of other assets within the accompanying consolidated balance sheets. There was no material ineffectiveness of this interest rate swap for the fiscal periods presented. The Company does not expect to enter into any transactions during the next twelve months which would result in the reclassification into earnings or losses associated with this swap currently reported in accumulated other comprehensive income (loss).

The entire disclosure for the entity's entire derivative instruments and hedging activities. Describes an entity's risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items.

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Goodwill and Other Intangible Assets, Net [Abstract]

Goodwill and Other Intangible Assets, Net

6 Months Ended

Jul. 03, 2011

GOODWILL AND OTHER INTANGIBLE ASSETS, NET

7. GOODWILL AND OTHER INTANGIBLE ASSETS, NET

The Company has retrospectively adjusted a portion of its goodwill with respect to the Cornell acquisition to reflect changes in the provisional amounts recognized at January 2, 2011 based on new information obtained about facts and circumstances that existed as of the acquisition date that, if known, would have affected the measurement of the amounts recognized as of that date. Refer to Note 2. Such adjustments resulted in a net decrease of $0.9 million in goodwill which is reflected in the balance below as of January 2, 2011. Other than this retrospective adjustment, the Company made no measurement period adjustments to goodwill with respect to the Cornell acquisition in the twenty-six weeks ended July 3, 2011. Changes in the Company’s goodwill balances for the twenty-six weeks ended July 3, 2011 were related to the BI Acquisition and are as follows (in thousands):


					Foreign
					currency
	January 2, 2011		Acquisitions		translation		July 3, 2011
U.S. Detention & Corrections	$	175,990	$	—	$	—	$	175,990
GEO Care		67,257		282,915		—		350,172
International Services		762		—		40		802

Total Goodwill	$	244,009	$	282,915	$	40	$	526,964

On February 10, 2011, the Company acquired BI and recorded goodwill representing the strategic benefits of the Acquisition including the combined Company’s increased scale and the diversification of service offerings. Goodwill resulting from business combinations includes the excess of the Company’s purchase price over net assets of BI acquired of $282.9 million.

Intangible assets consisted of the following (in thousands):


	Useful Life		U.S. Detention &			International
	in Years		Corrections			Services			GEO Care			Total
Finite-lived intangible assets:
Management contracts		1-17	$	49,850		$	2,754		$	41,300		$	93,904
Covenants not to compete		1-4		4,349			—			2,821			7,170

Gross carrying value of January 2, 2011				54,199			2,754			44,121			101,074

Changes to gross carrying value during the twenty-six
weeks ended July 3, 2011:
Finite-lived intangible assets:
Management contracts — BI Acquisition		11-14		—			—			61,000			61,000
Covenants not to compete — BI Acquisition		2		—			—			1,400			1,400
Technology — BI Acquisition		7		—			—			21,800			21,800
Foreign currency translation				—			(41	)		—			(41	)
Indefinite-lived intangible assets:
Trade names — BI Acquisition	Indefinite			—						42,100			42,100

Gross carrying value as of July 3, 2011				54,199			2,713			170,421			227,333
Accumulated amortization expense				(13,135	)		(394	)		(8,831	)		(22,360	)

Net carrying value at July 3, 2011			$	41,064		$	2,319		$	161,590		$	204,973

On February 10, 2011, the Company acquired BI and recorded identifiable intangible assets related to management contracts, existing technology, non-compete agreements for certain former BI executives and for the trade name associated with BI’s business which is now part of the Company’s GEO Care reportable segment. The weighted average amortization period in total for these acquired intangible assets is 10.8 years and for the acquired management contracts is 12.4 years. As of July 3, 2011, the weighted average period before the next contract renewal or extension for the intangible assets acquired from BI was approximately 1.1 years.

Accumulated amortization expense for the Company’s finite-lived intangible assets in total and by asset class is as follows (in thousands):


	U.S. Detention &		International
	Corrections		Services		GEO Care		Total
Management contracts	$	11,639	$	394	$	5,870	$	17,903
Technology		—		—		1,220		1,220
Covenants not to compete		1,496		—		1,741		3,237

Total accumulated amortization expense	$	13,135	$	394	$	8,831	$	22,360

Amortization expense was $5.0 million and $9.1 million for the thirteen and twenty-six weeks ended July 3, 2011, respectively and primarily related to the amortization of intangible assets for acquired management contracts. Amortization expense was $0.6 million and $1.1 million for the thirteen and twenty-six weeks ended July 4, 2010, respectively and primarily related to the amortization of intangible assets for acquired management contracts. As of July 3, 2011, the weighted average period before the next contract renewal or extension for all of the Company’s facility management contracts was approximately 1.3 years. Although the facility management contracts acquired have renewal and extension terms in the near term, the Company has historically maintained these relationships beyond the contractual periods.

Estimated amortization expense related to the Company’s finite-lived intangible assets for the remainder of fiscal year 2011 through fiscal year 2015 and thereafter is as follows (in thousands):


	U.S. Detention &		International
	Corrections —		Services —		GEO Care —
	Expense		Expense		Expense		Total Expense
Fiscal Year	Amortization		Amortization		Amortization		Amortization
Remainder of 2011	$	2,794	$	74	$	6,787	$	9,655
2012		4,894		149		12,982		18,025
2013		3,556		149		11,409		15,114
2014		3,556		149		11,193		14,898
2015		3,556		149		11,162		14,867
Thereafter		22,708		1,649		65,957		90,314

	$	41,064	$	2,319	$	119,490	$	162,873

The table above includes the estimated amortization of the finite-lived intangible assets acquired from BI on February 10, 2011. As discussed in Note 2, the preliminary allocation of the purchase price is based on the best information available and is provisional pending, among other things, the finalization of the valuation of intangible assets, including the estimated useful lives of the finite-lived intangible assets. The finalization of fair value assessments relative to the finite-lived intangible assets may have an impact on the Company’s estimated future amortization expense.

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

Fair Value of Assets and Liabilities [Abstract]

Financial Instruments

6 Months Ended

Jul. 03, 2011

Financial Instruments [Abstract]

FINANCIAL INSTRUMENTS

8. FINANCIAL INSTRUMENTS

The Company is required to measure certain of its financial instruments at fair value on a recurring basis. The Company defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (“exit price”). The Company classifies and discloses its fair value measurements in one of the following categories: Level 1-unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2-quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; and Level 3- prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (i.e., supported by little or no market activity). The Company recognizes transfers between Levels 1, 2 and 3 as of the actual date of the event or change in circumstances that cause the transfer.

All of the Company’s interest rate swap derivatives were in the Company’s favor as of July 3, 2011 and are presented as assets in the table below and in the accompanying balance sheet. The following tables provide a summary of the Company’s significant financial assets and liabilities carried at fair value and measured on a recurring basis as of July 3, 2011 and January 2, 2011 (in thousands):


			Fair Value Measurements at July 3, 2011
	Total Carrying		Quoted Prices in		Significant Other		Significant
	Value at		Active Markets		Observable Inputs		Unobservable
	July 3, 2011		(Level 1)		(Level 2)		Inputs (Level 3)
Assets:
Interest rate swap derivative assets	$	5,665	$	—	$	5,665	$	—
Investments other than derivatives		7,662		—		7,662		—


			Fair Value Measurements at January 2, 2011
	Total Carrying		Quoted Prices in		Significant Other		Significant
	Value at		Active Markets		Observable Inputs		Unobservable
	January 2, 2011		(Level 1)		(Level 2)		Inputs (Level 3)
Assets:
Interest rate swap derivative assets	$	5,131	$	—	$	5,131	$	—
Investments other than derivatives		7,533		—		7,533		—

The financial investments included in the Company’s Level 2 fair value measurements as of July 3, 2011 and January 2, 2011 consist of an interest rate swap asset held by our Australian subsidiary, other interest rate swap assets of the Company, an investment in Canadian dollar denominated fixed income securities and a guaranteed investment contract which is a restricted investment related to CSC of Tacoma LLC. The Australian subsidiary’s interest rate swap asset is valued using a discounted cash flow model based on projected Australian borrowing rates. The Company’s other interest rate swap assets and liabilities are based on pricing models which consider prevailing interest rates, credit risk and similar instruments. The Canadian dollar denominated securities, not actively traded, are valued using quoted rates for these and similar securities. The restricted investment in the guaranteed investment contract is valued using quoted rates for these and similar securities.

Fair Value of Assets and Liabilities

6 Months Ended

Jul. 03, 2011

FAIR VALUE OF ASSETS AND LIABILITIES

9. FAIR VALUE OF ASSETS AND LIABILITIES

The Company’s balance sheet reflects certain financial assets and liabilities at carrying value. The following tables present the carrying values of those instruments and the corresponding fair values at July 3, 2011 and January 2, 2011 (in thousands):


	July 3, 2011
	Carrying		Estimated
	Value		Fair Value
Assets:
Cash and cash equivalents	$	57,453	$	57,453
Restricted cash and investments, including current portion		102,553		102,553
Liabilities:
Borrowings under the Senior Credit Facility	$	699,296	$	703,951
7³/4% Senior Notes		246,953		262,813
6.625% Senior Notes		300,000		302,250
Non-recourse debt, Australian subsidiary		45,767		45,808
Other non-recourse debt, including current portion		170,188		173,532


	January 2, 2011
	Carrying		Estimated
	Value		Fair Value
Assets:
Cash and cash equivalents	$	39,664	$	39,664
Restricted cash and investments, including current portion		90,642		90,642
Liabilities:
Borrowings under the Senior Credit Facility	$	557,758	$	562,610
7³/4% Senior Notes		250,078		265,000
Non-recourse debt, Australian subsidiary		46,300		46,178
Other non-recourse debt, including current portion		176,384		180,340

The fair values of the Company’s Cash and cash equivalents, and Restricted cash and investments approximate the carrying values of these assets at July 3, 2011 and January 2, 2011. Restricted cash consists of debt service funds used for payments on the Company’s non-recourse debt. The fair values of our 7³/4% Senior Notes, our 6.625% senior unsecured notes due 2021 (“6.625% Senior Notes”), and certain non-recourse debt are based on market prices, where available, or similar instruments. The fair value of the non-recourse debt related to the Company’s Australian subsidiary is estimated using a discounted cash flow model based on current Australian borrowing rates for similar instruments. The fair value of the non-recourse debt related to MCF is estimated using a discounted cash flow model based on the Company’s current borrowing rates for similar instruments. The fair value of the borrowings under the Credit Agreement is based on an estimate of trading value considering the Company’s borrowing rate, the undrawn spread and similar instruments.

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

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-Section 50
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13433-108611

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13504-108611

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19296-110258

Variable Interest Entities	6 Months Ended
Variable Interest Entities	Jul. 03, 2011
Variable Interest Entities [Abstract]
VARIABLE INTEREST ENTITIES	10. VARIABLE INTEREST ENTITIES The Company evaluates its joint ventures and other entities in which it has a variable interest (a “VIE”), generally in the form of investments, loans, guarantees, or equity in order to determine if it has a controlling financial interest and is required to consolidate the entity as a result. The reporting entity with a variable interest that provides the entity with a controlling financial interest in the VIE will have both of the following characteristics: (i) the power to direct the activities of a VIE that most significantly impact the VIE’s economic performance and (ii) the obligation to absorb the losses of the VIE that could potentially be significant to the VIE or the right to receive benefits from the VIE that could potentially be significant to the VIE. The Company consolidates South Texas Local Development Corporation (“STLDC”), a VIE. STLDC was created to finance construction for the development of a 1,904-bed facility in Frio County, Texas. STLDC, the owner of the complex, issued $49.5 million in taxable revenue bonds and has an operating agreement with the Company, which provides the Company with the sole and exclusive right to operate and manage the detention center. The operating agreement and bond indenture require the revenue from the contract to be used to fund the periodic debt service requirements as they become due. The net revenues, if any, after various expenses such as trustee fees, property taxes and insurance premiums are distributed to the Company to cover operating expenses and management fees. The Company is responsible for the entire operations of the facility including the payment of all operating expenses whether or not there are sufficient revenues. The bonds have a ten-year term and are non-recourse to the Company. At the end of the ten-year term of the bonds, title and ownership of the facility transfers from STLDC to the Company. See Note 11. As a result of the acquisition of Cornell in August 2010, the Company assumed the variable interest in MCF of which it is the primary beneficiary and consolidates the entity as a result. MCF was created in August 2001 as a special limited partnership for the purpose of acquiring, owning, leasing and operating low to medium security adult and juvenile correction and treatment facilities. At its inception, MCF purchased assets representing eleven facilities from Cornell and leased those assets back to Cornell under a Master Lease Agreement (the “Lease”). These assets were purchased from Cornell using proceeds from the 8.47% Revenue Bonds due 2016, which are limited non-recourse obligations of MCF and collateralized by the bond reserves, assignment of subleases and substantially all assets related to the eleven facilities. Under the terms of the Lease with Cornell, assumed by the Company, the Company will lease the assets for the remainder of the 20-year base term, which ends in 2021, and has options at its sole discretion to renew the Lease for up to approximately 25 additional years. MCF’s sole source of revenue is from the Company and as such the Company has the power to direct the activities of the VIE that most significantly impact its performance. The Company’s risk is generally limited to the rental obligations under the operating leases. This entity is included in the accompanying consolidated financial statements and all intercompany transactions are eliminated in consolidation. The Company does not consolidate its 50% owned South African joint venture in South African Custodial Services Pty. Limited (“SACS”), a VIE. SACS joint venture investors are GEO and Kensani Holdings, Pty. Ltd; each partner owns a 50% share. The Company has determined it is not the primary beneficiary of SACS since it does not have the power to direct the activities of SACS that most significantly impact its performance. As such, this entity is reported as an equity affiliate. SACS was established in 2001 and was subsequently awarded a 25-year contract to design, finance and build the Kutama Sinthumule Correctional Centre in Louis Trichardt, South Africa. To fund the construction of the prison, SACS obtained long-term financing from its equity partners and lenders, the repayment of which is fully guaranteed by the South African government, except in the event of default, in which case the government guarantee is reduced to 80%. The Company’s maximum exposure for loss under this contract is limited to its investment in the joint venture of $9.9 million at July 3, 2011 and its guarantees related to SACS discussed in Note 11. The Company does not consolidate its 50% owned joint venture in the United Kingdom. In February 2011, The GEO Group Limited, the Company’s wholly-owned subsidiary in the United Kingdom (“GEO UK”), executed a Shareholders Agreement (the “Shareholders Agreement”) with Amey Community Limited (“Amey”), GEO Amey PECS Limited (“GEOAmey”) and Amey UK PLC (“Amey Guarantor”) to form a private company limited by shares incorporated in England and Wales. GEOAmey was formed by GEO UK and Amey for the purpose of performing prisoner escort and related custody services in the United Kingdom and Wales. In order to form this private company, GEOAmey issued share capital of £100 divided into 100 shares of £1 each and allocated the shares 50/50 to GEO UK and Amey. GEO UK and Amey each have three directors appointed to the Board of Directors and neither party has the power to direct the activities that most significantly impact the performance of GEOAmey. Both parties provide working capital lines of credit in equal proportion to ensure that GEOAmey can comply with future contractual commitments related to the performance of its operations. The Company expects that GEOAmey will commence operations in August 2011.

Debt

6 Months Ended

Jul. 03, 2011

Debt [Abstract]

DEBT

11. DEBT

Senior Credit Facility

On August 4, 2010, the Company terminated its Third Amended and Restated Credit Agreement (“Prior Senior Credit Agreement”) and entered into a new Credit Agreement (the “Senior Credit Facility”), by and among GEO, as Borrower, BNP Paribas, as Administrative Agent, and the lenders who are, or may from time to time become, a party thereto. On February 8, 2011, the Company entered into Amendment No. 1 (“Amendment No. 1”), to the Senior Credit Facility. Amendment No. 1, among other things amended certain definitions and covenants relating to the total leverage ratios and the senior secured leverage ratios set forth in the Senior Credit Facility. This amendment increased the Company’s borrowing capacity by $250.0 million. On May 2, 2011, the Company executed Amendment No. 2 to its Senior Credit Facility (“Amendment No. 2”). As a result of this amendment, relative to the Company’s Term Loan B, the Applicable Rate was reduced to 2.75% per annum from 3.25% per annum in the case of Eurodollar loans and to 1.75% per annum from 2.25% per annum in the case of ABR loans and the LIBOR floor was reduced to 1.00% from 1.50%. As of July 3, 2011, the Senior Credit Facility, as amended, was comprised of: (i) a $150.0 million Term Loan A due August 2015 (“Term Loan A”), currently bearing interest at LIBOR plus 2.75%, (ii) a $150.0 million Term Loan A-2 due August 2015 (“Term Loan A-2”), currently bearing interest at LIBOR plus 2.75%, (iii) a $200.0 million Term Loan B due August 2016 (“Term Loan B”) currently bearing interest at LIBOR plus 2.75% with a LIBOR floor of 1.00%, and (iv) a $500.0 million Revolving Credit Facility due August 2015 (“Revolver”) currently bearing interest at LIBOR plus 2.75%.

Incremental borrowings of $150.0 million under the Company’s amended Senior Credit Facility along with proceeds from the Company’s $300.0 million offering of the 6.625% Senior Notes were used to finance the acquisition of BI. As of July 3, 2011, the Company had $489.3 million in aggregate borrowings outstanding, net of discount, under the Term Loan A, Term Loan A-2 and Term Loan B, $210.0 million in borrowings under the Revolver, approximately $68.6 million in letters of credit and $221.4 million in additional borrowing capacity under the Revolver. In connection with these borrowings, the Company has $9.1 million of deferred financing fees, net of accumulated amortization, included in Other Non-Current Assets in the accompanying consolidated balance sheet as of July 3, 2011. The weighted average interest rate on outstanding borrowings under the Senior Credit Facility, as amended, as of July 3, 2011 was 3.2%.

Indebtedness under the Revolver, the Term Loan A and the Term Loan A-2 bears interest based on the Total Leverage Ratio as of the most recent determination date, as defined, in each of the instances below at the stated rate:


		Interest Rate under the Revolver,
		Term Loan A and Term Loan A-2
LIBOR borrowings		LIBOR plus 2.00% to 3.00%.
Base rate borrowings		Prime Rate plus 1.00% to 2.00%.
Letters of credit		2.00% to 3.00%.
Unused Revolver		0.375% to 0.50%.

The Senior Credit Facility contains certain customary representations and warranties, and certain customary covenants that restrict the Company’s ability to, among other things as permitted (i) create, incur or assume indebtedness, (ii) create, incur, assume or permit liens, (iii) make loans and investments, (iv) engage in mergers, acquisitions and asset sales, (v) make restricted payments, (vi) issue, sell or otherwise dispose of capital stock, (vii) engage in transactions with affiliates, (viii) allow the total leverage ratio or senior secured leverage ratio to exceed certain maximum ratios or allow the interest coverage ratio to be less than a certain ratio, (ix) cancel, forgive, make any voluntary or optional payment or prepayment on, or redeem or acquire for value any senior notes, (x) alter the business the Company conducts, and (xi) materially impair the Company’s lenders’ security interests in the collateral for its loans.

The Company must not exceed the following Total Leverage Ratios, as computed at the end of each fiscal quarter for the immediately preceding four quarter-period:


		Total Leverage Ratio —
Period		Maximum Ratio
Through and including the last day of the fiscal year 2011		5.25 to 1.00
First day of fiscal year 2012 through and including the last day of fiscal year 2012		5.00 to 1.00
First day of fiscal year 2013 through and including the last day of fiscal year 2013		4.75 to 1.00
Thereafter		4.25 to 1.00

The Senior Credit Facility also does not permit the Company to exceed the following Senior Secured Leverage Ratios, as computed at the end of each fiscal quarter for the immediately preceding four quarter-period:


		Senior Secured
		Leverage Ratio —
Period		Maximum Ratio
Through and including the last day of the second quarter of the fiscal year 2012		3.25 to 1.00
First day of the third quarter of fiscal year 2012 through and including the last day of the second quarter of the fiscal year 2013		3.00 to 1.00
Thereafter		2.75 to 1.00

Additionally, there is an Interest Coverage Ratio under which the lenders will not permit a ratio of less than 3.00 to 1.00 relative to (a) Adjusted EBITDA for any period of four consecutive fiscal quarters to (b) Interest Expense, less that attributable to non-recourse debt of unrestricted subsidiaries.

Events of default under the Senior Credit Facility include, but are not limited to, (i) the Company’s failure to pay principal or interest when due, (ii) the Company’s material breach of any representations or warranty, (iii) covenant defaults, (iv) liquidation, reorganization or other relief relating to bankruptcy or insolvency, (v) cross default under certain other material indebtedness, (vi) unsatisfied final judgments over a specified threshold, (vii) material environmental liability claims which have been asserted against the Company, and (viii) a change in control. All of the obligations under the Senior Credit Facility are unconditionally guaranteed by certain of the Company’s subsidiaries and secured by substantially all of the Company’s present and future tangible and intangible assets and all present and future tangible and intangible assets of each guarantor, including but not limited to (i) a first-priority pledge of substantially all of the outstanding capital stock owned by the Company and each guarantor, and (ii) perfected first-priority security interests in substantially all of the Company’s, and each guarantors, present and future tangible and intangible assets and the present and future tangible and intangible assets of each guarantor. The Company’s failure to comply with any of the covenants under its Senior Credit Facility could cause an event of default under such documents and result in an acceleration of all outstanding senior secured indebtedness. The Company believes it was in compliance with all of the covenants of the Senior Credit Facility as of July 3, 2011.

6.625% Senior Notes

On February 10, 2011, the Company completed a private offering of $300.0 million in aggregate principal amount of 6.625% senior unsecured notes due 2021. These senior unsecured notes pay interest semi-annually in cash in arrears on February 15 and August 15, beginning on August 15, 2011. The Company realized net proceeds of $293.3 million upon the closing of the transaction and used the net proceeds of the offering, together with borrowings of $150.0 million under the Senior Credit Facility, to finance the BI Acquisition. The remaining net proceeds from the offering were used for general corporate purposes. Refer to Note 16 — Subsequent Events.

The 6.625% Senior Notes are guaranteed by certain subsidiaries and are unsecured, senior obligations of the Company and these obligations rank as follows: pari passu with any unsecured, senior indebtedness of the Company and the guarantors, including the 7³/4% Senior Notes (see below); senior to any future indebtedness of the Company and the guarantors that is expressly subordinated to the 6.625% Senior Notes and the guarantees; effectively junior to any secured indebtedness of the Company and the guarantors, including indebtedness under its Senior Credit Facility, to the extent of the value of the assets securing such indebtedness; and structurally junior to all obligations of the Company’s subsidiaries that are not guarantors.

On or after February 15, 2016, the Company may, at its option, redeem all or part of the 6.625% Senior Notes upon not less than 30 nor more than 60 days’ notice, at the redemption prices (expressed as percentages of principal amount) set forth below, plus accrued and unpaid interest and liquidated damages, if any, on the 6.625% Senior Notes redeemed, to the applicable redemption date, if redeemed during the 12-month period beginning on February 15 of the years indicated below:


Year	Percentage
2016		103.3125	%
2017		102.2083	%
2018		101.1042	%
2019 and thereafter		100.0000	%

Before February 15, 2016, the Company may redeem some or all of the 6.625% Senior Notes at a redemption price equal to 100% of the principal amount of each note to be redeemed plus a “make whole” premium, together with accrued and unpaid interest and liquidated damages, if any, to the date of redemption. In addition, at any time before February 15, 2014, the Company may redeem up to 35% of the aggregate principal amount of the 6.625% Senior Notes with the net cash proceeds from specified equity offerings at a redemption price equal to 106.625% of the principal amount of each note to be redeemed, plus accrued and unpaid interest and liquidated damages, if any, to the date of redemption.

The indenture governing the notes contains certain covenants, including limitations and restrictions on the Company and its restricted subsidiaries’ ability to: incur additional indebtedness or issue preferred stock; make dividend payments or other restricted payments; create liens; sell assets; enter into transactions with affiliates; and enter into mergers, consolidations or sales of all or substantially all of the Company’s assets. As of the date of the indenture, all of the Company’s subsidiaries, other than certain dormant domestic and other subsidiaries and all foreign subsidiaries in existence on the date of the indenture, were restricted subsidiaries. The Company’s failure to comply with certain of the covenants under the indenture governing the 6.625% Senior Notes could cause an event of default of any indebtedness and result in an acceleration of such indebtedness. In addition, there is a cross-default provision which becomes enforceable upon failure of payment of indebtedness at final maturity. The Company’s unrestricted subsidiaries will not be subject to any of the restrictive covenants in the indenture. The Company believes it was in compliance with all of the covenants of the indenture governing the 6.625% Senior Notes as of July 3, 2011.

7³/4% Senior Notes

On October 20, 2009, the Company completed a private offering of $250.0 million in aggregate principal amount of its 7³/4% Senior Notes due 2017 (“7³/4% Senior Notes”). These senior unsecured notes pay interest semi-annually in cash in arrears on April 15 and October 15 of each year, beginning on April 15, 2010. The Company realized net proceeds of $246.4 million at the close of the transaction, net of the discount on the notes of $3.6 million. The Company used the net proceeds of the offering to fund the repurchase of all of its 8¹/4% Senior Notes due 2013 and pay down part of the Revolving Credit Facility under our Prior Senior Credit Agreement. On October 21, 2010, the Company completed its Offer to Exchange for the full $250,000,000 aggregate principal amount of its 7³/4% Senior Notes Due 2021 which were registered under the Securities Act of 1933, as amended, for a like amount of the outstanding 7³/4% Senior Notes. The terms of the notes exchanged are identical to the notes originally issued in the private offering, except that some of the transfer restrictions, registration rights and additional interest provisions relating to the notes issued in the private offering will not apply to the registered notes exchanged. The Company did not receive any proceeds from the exchange offer.

The 7³/4% Senior Notes are guaranteed by certain subsidiaries and are unsecured, senior obligations of GEO and these obligations rank as follows: pari passu with any unsecured, senior indebtedness of GEO and the guarantors, including the 6.625% Senior Notes; senior to any future indebtedness of GEO and the guarantors that is expressly subordinated to the notes and the guarantees; effectively junior to any secured indebtedness of GEO and the guarantors, including indebtedness under the Company’s Senior Credit Facility, to the extent of the value of the assets securing such indebtedness; and effectively junior to all obligations of the Company’s subsidiaries that are not guarantors.

On or after October 15, 2013, the Company may, at its option, redeem all or a part of the 7³/4% Senior Notes upon not less than 30 nor more than 60 days’ notice, at the redemption prices (expressed as percentages of principal amount) set forth below, plus accrued and unpaid interest and liquidated damages, if any, on the 7³/4% Senior Notes redeemed, to the applicable redemption date, if redeemed during the 12-month period beginning on October 15 of the years indicated below:


Year	Percentage
2013		103.875	%
2014		101.938	%
2015 and thereafter		100.000	%

Before October 15, 2013, the Company may redeem some or all of the 7³/4% Senior Notes at a redemption price equal to 100% of the principal amount of each note to be redeemed plus a make-whole premium together with accrued and unpaid interest and liquidated damages, if any. In addition, at any time on or prior to October 15, 2012, the Company may redeem up to 35% of the notes with the net cash proceeds from specified equity offerings at a redemption price equal to 107.750% of the aggregate principal amount of the notes to be redeemed, plus accrued and unpaid interest and liquidated damages, if any, to the date of redemption.

The indenture governing the notes contains certain covenants, including limitations and restrictions on the Company and its restricted subsidiaries’ ability to: incur additional indebtedness or issue preferred stock; make dividend payments or other restricted payments; create liens; sell assets; enter into transactions with affiliates; and enter into mergers, consolidations, or sales of all or substantially all of our assets. As of the date of the indenture, all of the Company’s subsidiaries, other than certain dormant and other domestic subsidiaries and all foreign subsidiaries in existence on the date of the indenture, were restricted subsidiaries. The Company’s failure to comply with certain of the covenants under the indenture governing the 7³/4% Senior Notes could cause an event of default of any indebtedness and result in an acceleration of such indebtedness. In addition, there is a cross-default provision which becomes enforceable upon failure of payment of indebtedness at final maturity. The Company’s unrestricted subsidiaries will not be subject to any of the restrictive covenants in the indenture. The Company believes it was in compliance with all of the covenants of the indenture governing the 7³/4% Senior Notes as of July 3, 2011.

Non-Recourse Debt

South Texas Detention Complex

The Company has a debt service requirement related to the development of the South Texas Detention Complex, a 1,904-bed detention complex in Frio County, Texas acquired in November 2005 from Correctional Services Corporation (“CSC”). CSC was awarded the contract in February 2004 by the Department of Homeland Security, U.S. Immigration and Customs Enforcement (“ICE”) for development and operation of the detention center. In order to finance the construction of the complex, STLDC was created and issued $49.5 million in taxable revenue bonds. These bonds mature in February 2016 and have fixed coupon rates between 4.63% and 5.07%. Additionally, the Company is owed $5.0 million in the form of subordinated notes by STLDC which represents the principal amount of financing provided to STLDC by CSC for initial development.

The Company has an operating agreement with STLDC, the owner of the complex, which provides it with the sole and exclusive right to operate and manage the detention center. The operating agreement and bond indenture require the revenue from the contract with ICE to be used to fund the periodic debt service requirements as they become due. The net revenues, if any, after various expenses such as trustee fees, property taxes and insurance premiums are distributed to the Company to cover operating expenses and management fees. The Company is responsible for the entire operations of the facility including the payment of all operating expenses whether or not there are sufficient revenues. STLDC has no liabilities resulting from its ownership. The bonds have a ten-year term and are non-recourse to the Company and STLDC. The bonds are fully insured and the sole source of payment for the bonds is the operating revenues of the center. At the end of the ten-year term of the bonds, title and ownership of the facility transfers from STLDC to the Company. The Company has determined that it is the primary beneficiary of STLDC and consolidates the entity as a result. The carrying value of the facility as of July 3, 2011 and January 2, 2011 was $26.3 million and $27.0 million, respectively, and is included in property and equipment in the accompanying balance sheets.

On February 1, 2011, STLDC made a payment from its restricted cash account of $4.8 million for the current portion of its periodic debt service requirement in relation to the STLDC operating agreement and bond indenture. As of July 3, 2011, the remaining balance of the debt service requirement under the STLDC financing agreement is $27.3 million, of which $5.0 million is due within the next twelve months. Also, as of July 3, 2011, included in current restricted cash and non-current restricted cash is $6.3 million and $11.0 million, respectively, of funds held in trust with respect to the STLDC for debt service and other reserves.

Northwest Detention Center

On June 30, 2003, CSC arranged financing for the construction of a detention center in Tacoma, Washington, known as the Northwest Detention Center, which was completed and opened for operation in April 2004. The Company began to operate this facility following its acquisition of CSC in November 2005. In connection with this financing, CSC formed a special purpose entity, CSC of Tacoma LLC, of which CSC is the only member, the sole purposes of which are to own, operate, mortgage, lease, finance, refinance and otherwise deal with this facility. CSC of Tacoma LLC owns the facility, as well as all of its other assets; the Company provides detention, transportation and related services for the United States Government from this facility pursuant to a Use Agreement between the Company and CSC of Tacoma LLC. The assets of CSC of Tacoma LLC are owned by CSC of Tacoma LLC. They are included in the consolidated financial statements of the Company in accordance with generally accepted accounting principles. The assets and liabilities of CSC of Tacoma LLC are recognized on the CSC of Tacoma LLC balance sheet.

In connection with the original financing, CSC of Tacoma LLC, a wholly-owned subsidiary of CSC, issued a $57.0 million note payable to the Washington Economic Development Finance Authority, referred to as WEDFA, an instrumentality of the State of Washington, which issued revenue bonds and subsequently loaned the proceeds of the bond issuance back to CSC for the purposes of constructing the Northwest Detention Center. The bonds are non-recourse to the Company and the loan from WEDFA to CSC is also non-recourse to the Company. These bonds mature in February 2014 and have fixed coupon rates between 3.80% and 4.10%. The proceeds of the loan were disbursed into escrow accounts held in trust to be used to pay the issuance costs for the revenue bonds, to construct the Northwest Detention Center and to establish debt service and other reserves. No payments were made during the twenty-six weeks ended July 3, 2011. As of July 3, 2011, the remaining balance of the debt service requirement is $25.7 million, of which $6.1 million is classified as current in the accompanying balance sheet.

As of July 3, 2011, included in current restricted cash and non-current restricted cash is $7.0 million and $5.8 million, respectively, of funds held in trust with respect to the Northwest Detention Center for debt service and other reserves.

MCF

MCF, one of the Company’s consolidated variable interest entities, is obligated for the outstanding balance of the 8.47% Revenue Bonds. The bonds bear interest at a rate of 8.47% per annum and are payable in semi-annual installments of interest and annual installments of principal. All unpaid principal and accrued interest on the bonds is due on the earlier of August 1, 2016 (maturity) or as noted under the bond documents. The bonds are limited, nonrecourse obligations of MCF and are collateralized by the property and equipment, bond reserves, assignment of subleases and substantially all assets related to the facilities owned by MCF. The bonds are not guaranteed by the Company or its subsidiaries. As of both July 3, 2011 and January 2, 2011, the aggregate principal amount of these bonds was $108.3 million and is included in Non-recourse debt on the accompanying consolidated balance sheet, net of premium of $9.7 million and net of the current portion of $14.6 million.

The 8.47% Revenue Bond indenture provides for the establishment and maintenance by MCF for the benefit of the trustee under the indenture of a debt service reserve fund. As of July 3, 2011, the debt service reserve fund has a balance of $23.8 million. The debt service reserve fund is available to the trustee to pay debt service on the 8.47% Revenue Bonds when needed, and to pay final debt service on the 8.47% Revenue Bonds. If MCF is in default in its obligation under the 8.47% Revenue Bonds indenture, the trustee may declare the principal outstanding and accrued interest immediately due and payable. MCF has the right to cure a default of non-payment obligations. The 8.47% Revenue Bonds are subject to extraordinary mandatory redemption in certain instances upon casualty or condemnation. The 8.47% Revenue Bonds may be redeemed at the option of MCF prior to their final scheduled payment dates at par plus accrued interest plus a make-whole premium.

Australia

The Company’s wholly-owned Australian subsidiary financed the development of a facility and subsequent expansion in 2003 with long-term debt obligations. These obligations are non-recourse to the Company and total $45.8 million and $46.3 million at July 3, 2011 and January 2, 2011, respectively. The term of the non-recourse debt is through 2017 and it bears interest at a variable rate quoted by certain Australian banks plus 140 basis points. Any obligations or liabilities of the subsidiary are matched by a similar or corresponding commitment from the government of the State of Victoria. As a condition of the loan, the Company is required to maintain a restricted cash balance of AUD 5.0 million, which, at July 3, 2011, was $5.4 million. This amount is included in restricted cash and the annual maturities of the future debt obligation are included in non-recourse debt.

Guarantees

In connection with the creation of SACS, the Company entered into certain guarantees related to the financing, construction and operation of the prison. The Company guaranteed certain obligations of SACS under its debt agreements up to a maximum amount of 60.0 million South African Rand, or $9.0 million, to SACS’ senior lenders through the issuance of letters of credit. Refer to Note 16-Subsequent Events for updates to these requirements. Additionally, SACS is required to fund a restricted account for the payment of certain costs in the event of contract termination. The Company has guaranteed the payment of 60% of amounts which may be payable by SACS into the restricted account and provided a standby letter of credit of 8.4 million South African Rand, or $1.3 million, as security for its guarantee. The Company’s obligations under this guarantee expire upon SACS’ release from its obligations in respect to the restricted account under its debt agreements. No amounts have been drawn against these letters of credit, which are included as part of the value of Company’s outstanding letters of credit under its Revolver.

The Company has agreed to provide a loan, of up to 20.0 million South African Rand, or $3.0 million, referred to as the Standby Facility, to SACS for the purpose of financing SACS’ obligations under its contract with the South African government. No amounts have been funded under the Standby Facility, and the Company does not currently anticipate that such funding will be required by SACS in the future. The Company’s obligations under the Standby Facility expire upon the earlier of full funding or SACS’s release from its obligations under its debt agreements. The lenders’ ability to draw on the Standby Facility is limited to certain circumstances, including termination of the contract.

The Company has also guaranteed certain obligations of SACS to the security trustee for SACS’ lenders. The Company secured its guarantee to the security trustee by ceding its rights to claims against SACS in respect of any loans or other finance agreements, and by pledging the Company’s shares in SACS. The Company’s liability under the guarantee is limited to the cession and pledge of shares. The guarantee expires upon expiration of the cession and pledge agreements.

In connection with a design, build, finance and maintenance contract for a facility in Canada, the Company guaranteed certain potential tax obligations of a not-for-profit entity. The potential estimated exposure of these obligations is Canadian Dollar (“CAD”) 2.5 million, or $2.6 million, commencing in 2017. The Company has a liability of $1.9 million and $1.8 million related to this exposure as of July 3, 2011 and January 2, 2011, respectively. To secure this guarantee, the Company purchased Canadian dollar denominated securities with maturities matched to the estimated tax obligations in 2017 to 2021. The Company has recorded an asset and a liability equal to the current fair market value of those securities on its consolidated balance sheet. The Company does not currently operate or manage this facility.

At July 3, 2011, the Company also had eight letters of guarantee outstanding under separate international facilities relating to performance guarantees of its Australian subsidiary totaling $10.4 million. Except as discussed above, the Company does not have any off balance sheet arrangements.

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

Commitments and Contingencies	6 Months Ended
Commitments and Contingencies	Jul. 03, 2011
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	12. COMMITMENTS AND CONTINGENCIES *Litigation, Claims and Assessments* On June 22, 2011, a verdict for $6.5 million was entered against the Company in a wrongful death action brought by the Personal Representative of the Estate of Ronald Sites, a former inmate at the Company’s Lawton Oklahoma Correctional Facility. The lawsuit, Ronald L. Sites, as the administrator of the Estate of Ronald S. Sites, deceased v. The GEO Group, Inc. was filed on January 28, 2007 in the District Court of Comanche County, State of Oklahoma, Case No. CJ-2007-84. On January 29, 2005, it was alleged that Mr. Sites was harmed by his cellmate as a result of the Company’s negligence. The Company disagrees with the verdict and intends to pursue an appeal. The Company intends to vigorously defend its rights with respect to this judgment and believes its accrual relative to this verdict is adequate. Under its insurance plan, the Company is responsible for the first $3.0 million of liability. Aside from this amount, which the Company would pay directly from general corporate funds, the Company believes it has insurance coverage for this matter. In June 2004, the Company received notice of a third-party claim for property damage incurred during 2001 and 2002 at several detention facilities formerly operated by its Australian subsidiary. The claim relates to property damage caused by detainees at the detention facilities. The notice was given by the Australian government’s insurance provider and did not specify the amount of damages being sought. In August 2007, a lawsuit (Commonwealth of Australia v. Australasian Correctional Services PTY, Limited No. SC 656) was filed against the Company in the Supreme Court of the Australian Capital Territory seeking damages of up to approximately AUD 18 million, as of July 3, 2011, or $19.4 million, plus interest. The Company believes that it has several defenses to the allegations underlying the litigation and the amounts sought and intends to vigorously defend its rights with respect to this matter. The Company has established a reserve based on its estimate of the most probable loss based on the facts and circumstances known to date and the advice of legal counsel in connection with this matter. Although the outcome of this matter cannot be predicted with certainty, based on information known to date and the Company’s preliminary review of the claim and related reserve for loss, the Company believes that, if settled unfavorably, this matter could have a material adverse effect on its financial condition, results of operations or cash flows. The Company is uninsured for any damages or costs that it may incur as a result of this claim, including the expenses of defending the claim. During the fourth fiscal quarter of 2009, the Internal Revenue Service (“IRS”) completed its examination of the Company’s U.S. federal income tax returns for the years 2002 through 2005. Following the examination, the IRS notified the Company’s management that it proposed to disallow a deduction that the Company realized during the 2005 tax year. In December of 2010, the Company reached an agreement with the office of the IRS Appeals on the amount of the deduction. The agreement was subject to the review by the Joint Committee on Taxation and was completed without change on April 18, 2011. As a result of the review, there was no change to our tax accrual related to this matter. The Company’s South Africa joint venture had been in discussions with the South African Revenue Service (“SARS”) with respect to the deductibility of certain expenses for the tax periods 2002 through 2004. The joint venture operates the Kutama Sinthumule Correctional Centre and accepted inmates from the South African Department of Correctional Services in 2002. During 2009, SARS notified the Company that it proposed to disallow these deductions. The Company appealed these proposed disallowed deductions with SARS and in October 2010 received a favorable Tax Court ruling relative to these deductions. On March 9, 2011, SARS filed a notice that it would appeal the lower court’s ruling. The Company continues to believe in the merits of its position and will defend its rights vigorously as the case proceeds to the Court of Appeals. If resolved unfavorably, the Company’s maximum exposure would be $2.6 million. The Company is a participant in the IRS Compliance Assurance Process (“CAP”) for the 2011 fiscal year. Under the IRS CAP principally transactions that meet certain materiality thresholds are reviewed on a real-time basis shortly after their completion. Additionally, all transactions that are part of certain IRS tier and similar initiatives are audited regardless of their materiality. The program also provides for the audit of transition years that have not previously been audited. The IRS will be reviewing the Company’s 2009 and 2010 years as transition years. During the First Quarter following its acquisition, BI received notice from the IRS that it will audit its 2008 tax year. The audit is currently in progress. The nature of the Company’s business exposes it to various types of claims or litigation against the Company, including, but not limited to, civil rights claims relating to conditions of confinement and/or mistreatment, sexual misconduct claims brought by prisoners or detainees, medical malpractice claims, claims relating to employment matters (including, but not limited to, employment discrimination claims, union grievances and wage and hour claims), property loss claims, environmental claims, automobile liability claims, indemnification claims by its customers and other third parties, contractual claims and claims for personal injury or other damages resulting from contact with the Company’s facilities, programs, personnel or prisoners, including damages arising from a prisoner’s escape or from a disturbance or riot at a facility. Except as otherwise disclosed above, the Company does not expect the outcome of any pending claims or legal proceedings to have a material adverse effect on its financial condition, results of operations or cash flows. *Construction Commitments* The Company is currently developing a number of projects using company financing. The Company’s management estimates that these existing capital projects will cost approximately $279.0 million, of which $96.1 million was spent through the second quarter of 2011. The Company estimates the remaining capital requirements related to these capital projects to be approximately $182.9 million, which will be spent through fiscal years 2011 and 2012. Capital expenditures related to facility maintenance costs are expected to range between $20.0 million and $25.0 million for fiscal year 2011. In addition to these current estimated capital requirements for 2011 and 2012, the Company is currently in the process of bidding on, or evaluating potential bids for the design, construction and management of a number of new projects. In the event that the Company wins bids for these projects and decides to self-finance their construction, its capital requirements in 2011 could materially increase. *Contract Terminations* Effective February 28, 2011, the Company’s contract for the management of the 424-bed North Texas ISF, located in Fort Worth, Texas, terminated. Effective April 30, 2011, the Company’s contract for the management of the 970-bed Regional Correctional Center, located in Albuquerque, New Mexico, terminated. Effective May 29, 2011, the Company’s subsidiary in the United Kingdom no longer managed the 215-bed Campsfield House Immigration Removal Centre in Kidlington, England.

The entire disclosure for commitments and contingencies.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9, 10, 11, 12
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.25)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14435-108349

Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249

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-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

Business Segment and Geographic Information [Abstract]

Business Segment and Geographic Information

6 Months Ended

Jul. 03, 2011

BUSINESS SEGMENT AND GEOGRAPHIC INFORMATION

13. BUSINESS SEGMENT AND GEOGRAPHIC INFORMATION

Operating and Reporting Segments

The Company conducts its business through four reportable business segments: the U.S. Detention & Corrections segment; the International Services segment; the GEO Care segment; and the Facility Construction & Design segment. The Company has identified these four reportable segments to reflect the current view that the Company operates four distinct business lines, each of which constitutes a material part of its overall business. The U.S. Detention & Corrections segment primarily encompasses U.S.-based privatized corrections and detention business. The International Services segment primarily consists of privatized corrections and detention operations in South Africa, Australia and the United Kingdom. The GEO Care segment, which is operated by the Company’s wholly-owned subsidiary GEO Care, Inc. and conducts its services in the U.S., represents services provided for mental health, residential and non-residential treatment, educational and community based programs, pre-release and halfway house programs, compliance technologies, monitoring services, and evidence-based supervision and treatment programs for community-based parolees, probationers and pretrial defendants. The Facility Construction & Design segment consists of contracts with various state, local and federal agencies for the design and construction of facilities for which the Company has management contracts. As a result of the acquisition of Cornell, management’s review of certain segment financial data was revised with regards to the Bronx Community Re-entry Center and the Brooklyn Community Re-entry Center. These facilities now report within the GEO Care segment and are no longer included with U.S. Detention & Corrections. Disclosures for business segments reflect reclassifications for all periods presented and are as follows (in thousands):


	Thirteen Weeks Ended						Twenty-six Weeks Ended
	July 3, 2011			July 4, 2010			July 3, 2011			July 4, 2010
Revenues:
U.S. Detention & Corrections	$	241,676		$	192,081		$	483,305		$	381,788
International Services		55,284			44,708			108,413			90,590
GEO Care		110,857			36,973			207,746			74,475
Facility Construction & Design		—			6,333			119			20,784

Total revenues	$	407,817		$	280,095		$	799,583		$	567,637

Depreciation and amortization:
U.S. Detention & Corrections	$	13,326		$	8,177		$	26,254		$	16,083
International Services		548			420			1,077			855
GEO Care		7,182			877			12,527			1,774
Facility Construction & Design		—			—			—			—

Total depreciation and amortization	$	21,056		$	9,474		$	39,858		$	18,712

Operating income:
U.S. Detention & Corrections	$	54,371		$	45,528		$	110,148		$	90,468
International Services		2,323			3,407			6,274			5,250
GEO Care		21,446			4,573			35,293			8,814
Facility Construction & Design		(23	)		197			80			1,145

Operating income from segments		78,117			53,705			151,795			105,677
General and administrative expenses		(27,710	)		(20,655	)		(60,498	)		(38,103	)

Total operating income	$	50,407		$	33,050		$	91,297		$	67,574


	July 3, 2011		January 2, 2011
Segment assets:
U.S. Detention & Corrections	$	1,906,439	$	1,855,067
International Services		100,878		103,004
GEO Care		765,907		301,334
Facility Construction & Design		144		26

Total segment assets	$	2,773,368	$	2,259,431

Pre-Tax Income Reconciliation of Segments

The following is a reconciliation of the Company’s total operating income from its reportable segments to the Company’s income before income taxes, equity in earnings of affiliates and discontinued operations, in each case, during the thirteen weeks ended July 3, 2011 and April 4, 2010, respectively (in thousands).


	Thirteen Weeks Ended						Twenty-six Weeks Ended
	July 3, 2011			July 4, 2010			July 3, 2011			July 4, 2010
Total operating income from segments	$	78,117		$	53,705		$	151,795		$	105,677
Unallocated amounts:
General and Administrative Expenses		(27,710	)		(20,655	)		(60,498	)		(38,103	)
Net interest expense		(17,783	)		(6,961	)		(33,175	)		(13,546	)

Income before income taxes and equity in earnings of affiliates	$	32,624		$	26,089		$	58,122		$	54,028

Asset Reconciliation of Segments

The following is a reconciliation of the Company’s reportable segment assets to the Company’s total assets as of July 3, 2011 and January 2, 2011, respectively (in thousands).


	July 3, 2011		January 2, 2011
Reportable segment assets	$	2,773,368	$	2,259,431
Cash		57,453		39,664
Deferred income tax		48,919		33,062
Restricted cash and investments		102,553		90,642

Total assets	$	2,982,293	$	2,422,799

Sources of Revenue

The Company derives most of its Detention & Corrections revenue from the management of privatized correctional and detention facilities and also receives revenue from related transportation services. GEO Care derives revenue from the management of residential treatment facilities and community based re-entry facilities and also from its electronic monitoring and evidence-based supervision and treatment services. Facility Construction & Design generates its revenue from the construction and expansion of new and existing correctional, detention and residential treatment facilities. All of the Company’s revenue is generated from external customers (in thousands).


	Thirteen Weeks Ended				Twenty-six Weeks Ended
	July 3, 2011		July 4, 2010		July 3, 2011		July 4, 2010
Revenues:
Detention & Corrections	$	296,960	$	236,789	$	591,718	$	472,378
GEO Care		110,857		36,973		207,746		74,475
Facility Construction & Design		—		6,333		119		20,784

Total revenues	$	407,817	$	280,095	$	799,583	$	567,637

Equity in Earnings of Affiliates

Equity in earnings of affiliates includes the Company’s joint venture in South Africa, SACS. This entity is accounted for under the equity method of accounting and the Company’s investment in SACS is presented as a component of other non-current assets in the accompanying consolidated balance sheets.

A summary of financial data for SACS is as follows (in thousands):


	Thirteen Weeks Ended				Twenty-six Weeks Ended
	July 3, 2011		July 4, 2010		July 3, 2011		July 4, 2010
Statement of Operations Data
Revenues	$	12,830	$	10,994	$	25,001	$	21,755
Operating income		5,369		4,508		10,129		8,600
Net income		2,837		2,257		4,160		3,437


	July 3, 2011		January 2, 2011
Balance Sheet Data
Current assets	$	34,341	$	40,624
Non-current assets		48,347		50,613
Current liabilities		3,696		3,552
Non-current liabilities		59,104		60,129
Shareholders’ equity		19,888		27,556

During the twenty-six weeks ended July 3, 2011, the Company’s consolidated South African subsidiary, South African Custodial Holdings Pty. Ltd. (“SACH”) received a dividend of $5.4 million from SACS which reduced the Company’s investment in its joint venture. As of July 3, 2011 and January 2, 2011, the Company’s investment in SACS was $9.9 million and $13.8 million, respectively. The investment is included in other non-current assets in the accompanying consolidated balance sheets.

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Section 50
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Benefit Plans

6 Months Ended

Jul. 03, 2011

Benefit Plans [Abstract]

BENEFIT PLANS

14. BENEFIT PLANS

The Company has two non-contributory defined benefit pension plans covering certain of the Company’s executives. Retirement benefits are based on years of service, employees’ average compensation for the last five years prior to retirement and social security benefits. Currently, the plans are not funded. The Company purchased and is the beneficiary of life insurance policies for certain participants enrolled in the plans. There were no significant transactions between the employer or related parties and the plan during the period.

As of July 3, 2011, the Company had a non-qualified deferred compensation agreement with its Chief Executive Officer (“CEO”). The current agreement provides for a lump sum payment upon retirement, no sooner than age 55. As of July 3, 2011, the CEO had reached age 55 and was eligible to receive the payment upon retirement. If the Company’s CEO had retired as of July 3, 2011, the Company would have had to pay him $5.8 million including a tax gross-up relating to the retirement payment equal to $2.1 million. During the fiscal year ended January 2, 2011, the Company paid a former executive $4.4 million in discounted retirement benefits, including a gross up of $1.6 million for certain taxes, under the executive’s non-qualified deferred compensation agreement. The Company’s liability relative to its pension plans and retirement agreements was $14.4 million and $13.8 million as of July 3, 2011 and January 2, 2011, respectively. The long-term portion of the pension liability as of July 3, 2011 and January 2, 2011 was $14.2 million and $13.6 million, respectively, and is included in Other Non-Current liabilities in the accompanying balance sheets.

The following table summarizes key information related to the Company’s pension plans and retirement agreements. The table illustrates the reconciliation of the beginning and ending balances of the benefit obligation showing the effects during the periods presented attributable to each of the following: service cost, interest cost, plan amendments, termination benefits, actuarial gains and losses. The assumptions used in the Company’s calculation of accrued pension costs are based on market information and the Company’s historical rates for employment compensation and discount rates, respectively.


	Twenty-six
	Weeks Ended			Fiscal Year Ended
	July 3 , 2011			January 2, 2011
	(in thousands)
Change in Projected Benefit Obligation
Projected benefit obligation, beginning of period	$	13,830		$	16,206
Service cost		322			525
Interest cost		334			746
Actuarial gain		—			986
Benefits paid		(104	)		(4,633	)

Projected benefit obligation, end of period	$	14,382		$	13,830

Change in Plan Assets
Plan assets at fair value, beginning of period	$	—		$	—
Company contributions		104			4,633
Benefits paid		(104	)		(4,633	)

Plan assets at fair value, end of period	$	—		$	—

Unfunded Status of the Plan	$	(14,382	)	$	(13,830	)

Amounts Recognized in Accumulated Other Comprehensive Income
Prior service cost		—			—
Net loss		1,640			1,671

Accrued pension cost	$	1,640		$	1,671


	Thirteen Weeks Ended				Twenty-six Weeks Ended
	July 3 , 2011		July 4 , 2010		July 3 , 2011		July 4 , 2010
Components of Net Periodic Benefit Cost
Service cost	$	161	$	131	$	322	$	262
Interest cost		167		187		334		374
Amortization of: Prior service cost		—		10		—		20
Net loss		16		8		32		16

Net periodic pension cost	$	344	$	336	$	688	$	672


Weighted Average Assumptions for Expense
Discount rate	5.50	%	5.75	%	5.50	%	5.75	%
Expected return on plan assets	N/A		N/A		N/A		N/A
Rate of compensation increase	4.27	%	4.50	%	4.27	%	4.50	%

The Company expects to pay total benefits of $0.2 million during the fiscal year ending January 1, 2012.

The entire disclosure for pension and other postretirement benefits.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Publisher AICPA
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-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS106-2
-Paragraph 20, 21, 22
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 7, 21, 22
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5, 6, 7, 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Implementation Guide (Q and A)
-Number FAS88
-Paragraph 63
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-URI http://asc.fasb.org/topic&trid=2235017

Condensed Consolidating Financial Information Disclosure [Abstract]

Recent Accounting Standards	6 Months Ended
Recent Accounting Standards	Jul. 03, 2011
Recent Accounting Standards [Abstract]
RECENT ACCOUNTING STANDARDS	15. RECENT ACCOUNTING STANDARDS In June 2011, the FASB issued ASU No. 2011-05 which requires an entity to present all nonowner changes in stockholders’ equity either in a single continuous statement of comprehensive income or in two separate but consecutive statements. ASU 2011-05 eliminates the option to present the components of other comprehensive income as part of the statement of changes in stockholders’ equity. This standard will become effective for the Company in fiscal years, and interim periods within those years, beginning after December 15, 2011 and should be applied retrospectively. The Company does not believe that the implementation of this standard will have a material impact on its financial position, results of operation and cash flows. In May 2011, the FASB issued ASU No. 2011-04 which provides a consistent definition of fair value in U.S. GAAP and International Financial Reporting Standards (“IFRS”) and ensures that their respective fair value measurement and disclosure requirements are the same (except for minor differences in wording and style). The amendments change certain fair value measurement principles and enhance the disclosure requirements particularly for level 3 fair value measurements. The standard will become effective for the Company during interim and annual periods beginning after December 15, 2011 and should be applied prospectively. The Company does not believe that the implementation of this standard will have a material impact on its financial position, results of operation and cash flows. The Company implemented the following accounting standards in the twenty-six weeks ended July 3, 2011: In October 2009, the FASB issued ASU No. 2009-13 which provides amendments to revenue recognition criteria for separating consideration in multiple element arrangements. As a result of these amendments, multiple deliverable arrangements will be separated more frequently than under existing GAAP. The amendments, among other things, establish the selling price of a deliverable, replace the term fair value with selling price and eliminate the residual method such that consideration can be allocated to the deliverables using the relative selling price method based on GEO’s specific assumptions. This amendment also significantly expands the disclosure requirements for multiple element arrangements. This guidance became effective for the Company prospectively for revenue arrangements entered into or materially modified in fiscal years beginning on or after June 15, 2010. The implementation of this standard in the twenty-six weeks ended July 3, 2011 did not have a material impact on the Company’s financial position, results of operations and cash flows. As a result of the BI Acquisition, the Company also periodically sells its monitoring equipment and other services together in multiple-element arrangements. In such cases, the Company allocates revenue on the basis of the relative selling price of the delivered and undelivered elements. The selling price for each of the elements is estimated based on the price charged by the Company when the elements are sold on a standalone basis. In December 2010, the FASB issued ASU No. 2010-28 related to goodwill and intangible assets. Under current guidance, testing for goodwill impairment is a two-step test. When a goodwill impairment test is performed, an entity must assess whether the carrying amount of a reporting unit exceeds its fair value (Step 1). If it does, an entity must perform an additional test to determine whether goodwill has been impaired and to calculate the amount of that impairment (Step 2). The objective of ASU No 2010-28 is to address circumstances in which entities have reporting units with zero or negative carrying amounts. The amendments in this guidance modify Step 1 of the goodwill impairment test for reporting units with zero or negative carrying amounts to require an entity to perform Step 2 of the goodwill impairment test if it is more likely than not that a goodwill impairment exists after considering certain qualitative characteristics, as described in this guidance. This guidance became effective for the Company in fiscal years, and interim periods within those years, beginning after December 15, 2010. The Company currently does not have any reporting units with a zero or negative carrying value. The implementation of this accounting standard did not have a material impact on the Company’s financial position, results of operations and/or cash flows. Also, in December 2010, the FASB issued ASU No. 2010-29 related to financial statement disclosures for business combinations entered into after the beginning of the first annual reporting period beginning on or after December 15, 2010. The amendments in this guidance specify that if a public entity presents comparative financial statements, the entity should disclose revenue and earnings of the combined entity as though the business combination(s) that occurred during the current year had occurred as of the beginning of the comparable prior annual reporting period only. These amendments also expand the supplemental pro forma disclosures under current guidance for business combinations to include a description of the nature and amount of material, nonrecurring pro forma adjustments directly attributable to the business combination included in the reported pro forma revenue and earnings. The amendments in this update are effective prospectively for business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after December 15, 2010. The Company acquired BI during the twenty-six weeks ended July 3, 2011 and has implemented this standard, as applicable, to the related business combination disclosures.

Subsequent Events	6 Months Ended
Subsequent Events	Jul. 03, 2011
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	16. SUBSEQUENT EVENTS In connection with the creation of SACS, the Company entered into certain guarantees related to the financing, construction and operation of the prison. The Company guaranteed certain obligations of SACS under its debt agreements up to a maximum amount of 60.0 million South African Rand, or $9.0 million, to SACS’ senior lenders through the issuance of letters of credit. On July 27, 2011, the Company was notified by SACS’ lenders that, as of August 3, 2011, these guarantees would be reduced to 34.8 million South African Rand, or $5.2 million. On July 9, 2011, the Company adopted The GEO Group Inc., 2011 Employee Stock Purchase Plan (the “Plan”). The Plan was approved by the Company’s Compensation Committee and its Board of Directors on May 4, 2011. The purpose of the Plan, which is qualified under Section 423 of the Internal Revenue Service Code of 1986, as amended, is to encourage stock ownership through payroll deductions by the employees and designated subsidiaries of GEO in order to increase their identification with the Company’s goals and secure a proprietary interest in the Company’s success. These deductions will be used to purchase shares of the Company’s Common Stock at a 5% discount from the then current market price. Upon approval of the Plan by the Company’s shareholders, the Company will offer up to 500,000 shares of its common stock for sale to eligible employees. The Plan is subject to approval by the Company’s shareholders on or before June 29, 2012 and, as such, no shares will be issued until such time as the Plan is approved. On July 11, 2011, the Company announced that the State of California decided to implement its Criminal Justice Realignment Plan, which is expected to delegate tens of thousands of low level state offenders to local county jurisdictions in California effective October 1, 2011. As a result of the implementation of the Realignment Plan, the State of California has decided to discontinue contracts with Community Correctional Facilities which currently house low level state offenders across the state. This decision will impact three of the Company’s facilities: the company-leased 305-bed Leo Chesney Community Correctional Facility, the company-owned 643-bed Desert View Modified Community Correctional Facility, and the company-owned 625-bed Central Valley Modified Community Correctional Facility. The Company has received written notice from the California Department of Corrections and Rehabilitation regarding the cancellation of GEO’s agreements for the housing of low level state offenders at these three facilities effective as of September 30, 2011, November 30, 2011 and November 30, 2011, respectively. The Company is in the process of actively marketing these facilities to local county agencies in California. Given that most local county jurisdictions in California are presently operating at or above their correctional capacity, the Company is hopeful that it will be able to market these facilities to local county agencies for the housing of low level offenders who will be the responsibility of local county jurisdictions. Included in revenue for the twenty-six weeks ended July 3, 2011 is $16.3 million of revenue related to these terminated contracts. On July 14, 2011, the Company announced that its Board of Directors approved a stock repurchase program of up to $100.0 million of the Company’s common stock effective through December 31, 2012. The stock repurchase program will be funded primarily with cash on hand, free cash flow, and borrowings under the Company’s revolving credit facility. The Company believes it has the ability to fund the stock repurchase program, its working capital, its debt service requirements, and its maintenance and growth capital expenditure requirements, while maintaining sufficient liquidity for other corporate purposes. The stock repurchase is intended to be implemented through purchases made from time to time in the open market or in privately negotiated transactions, in accordance with applicable Securities and Exchange requirements. The program may also include repurchases from time to time from executive officers or directors of vested restricted stock and/or vested stock options. The stock repurchase program does not obligate the Company to purchase any specific amount of its common stock and may be suspended or extended at any time at the Company’s discretion. As of August 4, 2011, the Company had 65.1 million shares of common stock outstanding. On July 25, 2011, the Company filed an exchange offer prospectus on Form 424B3 with the Securities and Exchange Commission relating to an Offer to Exchange up to $300,000,000 aggregate principal amount of its 6.625% Senior Notes Due 2021 (the “New Notes”) and the guarantees thereof which were registered under the Securities Act of 1933, as amended, for a like amount of its outstanding 6.625% Senior Notes Due 2021 (the “Old Notes”) and the guarantees thereof. The terms of the New Notes are identical to the Old Notes, except that the transfer restrictions, registration rights and additional interest provisions relating to the Old Notes will not apply to the New Notes. The exchange offer will expire at 5:00 p.m., New York City time, on August 22, 2011, unless extended. Tenders of Old Notes may be withdrawn at any time before the expiration of the exchange offer. The Company will not receive any proceeds from the exchange offer.

Condensed Consolidating Financial Information

6 Months Ended

Jul. 03, 2011

CONDENSED CONSOLIDATING FINANCIAL INFORMATION

17. CONDENSED CONSOLIDATING FINANCIAL INFORMATION

As discussed in Note 11, the Company completed a private offering of $300.0 million aggregate principal amount of 6.625% senior unsecured notes due 2021 (such 6.625% Senior Notes collectively with the 7³/4% Senior Notes issued October 20, 2009, the “Notes”). The Notes are fully and unconditionally guaranteed on a joint and several senior unsecured basis by the Company and certain of its wholly-owned domestic subsidiaries (the “Subsidiary Guarantors”). The Company’s newly acquired BI subsidiary has been classified in the Condensed Consolidating Financial Information as a guarantor to the Company’s Notes. On February 10, 2011, the 6.625% Senior Notes were sold to qualified institutional buyers in accordance with Rule 144A under the Securities Act of 1933, as amended (the “Securities Act”), and outside the United States only to non-U.S. persons in accordance with Regulation S promulgated under the Securities Act. In connection with the sale of the 6.625% Senior Notes, the Company entered into a Registration Rights Agreement with the initial purchasers of the 6.625% Senior Notes party thereto, pursuant to which the Company and its Subsidiary Guarantors (as defined below) agreed to file a registration statement with respect to an offer to exchange the 6.625% Senior Notes for a new issue of substantially identical notes registered under the Securities Act. The Company filed a registration statement with respect to this offer to exchange the 6.625% Senior Notes which became effective on July 22, 2011.

The following condensed consolidating financial information, which has been prepared in accordance with the requirements for presentation of Rule 3-10(d) of Regulation S-X promulgated under the Securities Act, presents the condensed consolidating financial information separately for:

(i)

The GEO Group, Inc., as the issuer of the Notes;

	(ii)		The Subsidiary Guarantors, on a combined basis, which are 100% owned by The GEO Group, Inc., and which are guarantors of the Notes;

	(iii)		The Company’s other subsidiaries, on a combined basis, which are not guarantors of the Notes (the “Subsidiary Non-Guarantors”);

	(iv)		Consolidating entries and eliminations representing adjustments to (a) eliminate intercompany transactions between or among the Company, the Subsidiary Guarantors and the Subsidiary Non-Guarantors and (b) eliminate the investments in the Company’s subsidiaries; and

	(v)		The Company and its subsidiaries on a consolidated basis.

CONDENSED CONSOLIDATING BALANCE SHEET
(dollars in thousands)
(unaudited)


	As of July 3, 2011
					Combined
			Combined		Non-
			Subsidiary		Guarantor
	The GEO Group, Inc.		Guarantors		Subsidiaries		Eliminations			Consolidated
			(Dollars in thousands)
ASSETS
Cash and cash equivalents	$	9,953	$	2,466	$	45,034	$	—		$	57,453
Restricted cash and investments		—		—		38,734		—			38,734
Accounts receivable, less allowance for doubtful accounts		104,346		157,741		21,615		—			283,702
Deferred income tax assets, net		15,191		28,665		4,127		—			47,983
Prepaid expenses and other current assets		266		16,211		8,949		(1,154	)		24,272

Total current assets		129,756		205,083		118,459		(1,154	)		452,144

Restricted Cash and Investments		7,721		—		56,098		—			63,819
Property and Equipment, Net		525,960		882,471		209,073		—			1,617,504
Assets Held for Sale		3,083		548		—		—			3,631
Direct Finance Lease Receivable		—		—		36,711		—			36,711
Intercompany Receivable		403,001		14,305		1,881		(419,187	)		—
Deferred Income Tax Assets, Net		—		—		936					936
Goodwill		34		526,128		802		—			526,964
Intangible Assets, Net		—		202,654		2,319		—			204,973
Investment in Subsidiaries		1,379,112		—		—		(1,379,112	)		—
Other Non-Current Assets		39,155		68,382		25,533		(57,459	)		75,611

	$	2,487,822	$	1,899,571	$	451,812	$	(1,856,912	)	$	2,982,293


LIABILITIES AND SHAREHOLDERS’ EQUITY
Accounts payable	$	47,308	$	33,189	$	2,114	$	(1,154	)	$	81,457
Accrued payroll and related taxes		1,759		19,612		17,208		—			38,579
Accrued expenses		64,501		37,684		26,866		—			129,051
Current portion of capital lease obligations, long-term debt and non-recourse debt		17,235		1,382		31,946		—			50,563

Total current liabilities		130,803		91,867		78,134		(1,154	)		299,650

Deferred Income Tax Liabilities		15,874		91,476		20		—			107,370
Intercompany Payable		1,881		399,214		18,092		(419,187	)		—
Other Non-Current Liabilities		25,599		38,822		56,443		(57,459	)		63,405
Capital Lease Obligations		—		13,644		—		—			13,644
Long-Term Debt		1,233,643		550		—		—			1,234,193
Non-Recourse Debt		—		—		184,009		—			184,009
Commitments & Contingencies
Total Shareholders’ Equity		1,080,022		1,263,998		115,114		(1,379,112	)		1,080,022

	$	2,487,822	$	1,899,571	$	451,812	$	(1,856,912	)	$	2,982,293

CONDENSED CONSOLIDATING BALANCE SHEET
(dollars in thousands)


	As of January 2, 2011
					Combined
			Combined		Non-
			Subsidiary		Guarantor
	The GEO Group, Inc.		Guarantors		Subsidiaries		Eliminations			Consolidated
			(Dollars in thousands)
ASSETS
Cash and cash equivalents	$	2,614	$	221	$	36,829	$	—		$	39,664
Restricted cash and investments		—		—		41,150		—			41,150
Accounts receivable, less allowance for doubtful accounts		121,749		130,197		23,832		—			275,778
Deferred income tax assets, net		15,191		12,808		4,127		—			32,126
Prepaid expenses and other current assets		12,325		23,222		9,256		(8,426	)		36,377

Total current assets		151,879		166,448		115,194		(8,426	)		425,095

Restricted Cash and Investments		6,168		—		43,324		—			49,492
Property and Equipment, Net		433,219		867,046		211,027		—			1,511,292
Assets Held for Sale		3,083		6,887		—		—			9,970
Direct Finance Lease Receivable		—		—		37,544		—			37,544
Intercompany Receivable		203,703		14,380		1,805		(219,888	)		—
Deferred Income Tax Assets, Net		—				936					936
Goodwill		34		243,213		762		—			244,009
Intangible Assets, Net		—		85,384		2,429		—			87,813
Investment in Subsidiaries		1,184,297		—		—		(1,184,297	)		—
Other Non-Current Assets		24,020		45,820		28,558		(41,750	)		56,648

	$	2,006,403	$	1,429,178	$	441,579	$	(1,454,361	)	$	2,422,799

LIABILITIES AND SHAREHOLDERS’ EQUITY
Accounts payable	$	57,015	$	13,254	$	3,611	$	—		$	73,880
Accrued payroll and related taxes		6,535		10,965		15,861		—			33,361
Accrued expenses		55,081		40,391		33,624		(8,426	)		120,670
Current portion of capital lease obligations, long-term debt and non-recourse debt		9,500		782		31,292		—			41,574

Total current liabilities		128,131		65,392		84,388		(8,426	)		269,485

Deferred Income Tax Liabilities		15,874		47,652		20		—			63,546
Intercompany Payable		1,805		199,994		18,089		(219,888	)		—
Other Non-Current Liabilities		22,767		25,839		40,006		(41,750	)		46,862
Capital Lease Obligations		—		13,686		—		—			13,686
Long-Term Debt		798,336		—		—		—			798,336
Non-Recourse Debt		—		—		191,394		—			191,394
Commitments & Contingencies
Total Shareholders’ Equity		1,039,490		1,076,615		107,682		(1,184,297	)		1,039,490

	$	2,006,403	$	1,429,178	$	441,579	$	(1,454,361	)	$	2,422,799

CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
(dollars in thousands)
(unaudited)


	For the Thirteen Weeks Ended July 3, 2011
				Combined			Combined
				Subsidiary			Non-Guarantor
	The GEO Group, Inc.			Guarantors			Subsidiaries			Eliminations			Consolidated
Revenues	$	146,733		$	222,867		$	57,514		$	(19,297	)	$	407,817
Operating expenses		133,566			147,831			46,544			(19,297	)		308,644
Depreciation and amortization		4,744			14,436			1,876			—			21,056
General and administrative expenses		9,520			14,459			3,731			—			27,710

Operating income (loss)		(1,097	)		46,141			5,363			—			50,407
Interest income		7,767			413			1,562			(8,113	)		1,629
Interest expense		(15,886	)		(7,983	)		(3,656	)		8,113			(19,412	)

Income (loss) before income taxes and equity in earnings of affiliates		(9,216	)		38,571			3,269			—			32,624
Provision (benefit) for income taxes		(3,473	)		14,904			1,448			—			12,879
Equity in earnings of affiliates, net of income tax provision		—			—			1,418			—			1,418

Income (loss) before equity income of consolidated subsidiaries		(5,743	)		23,667			3,239			—			21,163
Income from consolidated subsidiaries, net of income tax provision		26,906			—			—			(26,906	)		—

Net income		21,163			23,667			3,239			(26,906	)		21,163
Net loss attributable to noncontrolling interests		—			—			—			415			415

Net income attributable to the GEO Group, Inc.	$	21,163		$	23,667		$	3,239		$	(26,491	)	$	21,578

CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
(dollars in thousands)
(unaudited)


	For the Thirteen Weeks Ended July 4, 2010
				Combined			Combined
				Subsidiary			Non-Guarantor
	The GEO Group, Inc.			Guarantors			Subsidiaries			Eliminations			Consolidated
Revenues	$	154,754		$	86,962		$	51,174		$	(12,795	)	$	280,095
Operating expenses		134,011			53,826			41,874			(12,795	)		216,916
Depreciation and amortization		4,239			4,281			954			—			9,474
General and administrative expenses		10,878			6,118			3,659			—			20,655

Operating income		5,626			22,737			4,687			—			33,050
Interest income		310			319			1,450			(593	)		1,486
Interest expense		(6,178	)		(516	)		(2,346	)		593			(8,447	)

Income (loss) before income taxes and equity in earnings of affiliates		(242	)		22,540			3,791			—			26,089
Provision (benefit) for income taxes		(105	)		8,823			1,474			—			10,192
Equity in earnings of affiliates, net of income tax provision		—			—			1,128			—			1,128

Income (loss) before equity income of consolidated subsidiaries		(137	)		13,717			3,445			—			17,025
Income from consolidated subsidiaries, net of income tax provision		17,162			—			—			(17,162	)		—

Net income		17,025			13,717			3,445			(17,162	)		17,025
Net income attributable to noncontrolling interests		—			—			—			(8	)		(8	)

Net income attributable to The GEO Group, Inc.	$	17,025		$	13,717		$	3,445		$	(17,170	)	$	17,017

CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
(dollars in thousands)
(unaudited)


	For the Twenty-six Weeks Ended July 3, 2011
				Combined			Combined
				Subsidiary			Non-Guarantor
	The GEO Group, Inc.			Guarantors			Subsidiaries			Eliminations			Consolidated
Revenues	$	290,124		$	434,093		$	113,015		$	(37,649	)	$	799,583
Operating expenses		265,461			291,512			88,606			(37,649	)		607,930
Depreciation and amortization		8,999			27,127			3,732			—			39,858
General and administrative expenses		20,964			31,367			8,167			—			60,498

Operating income (loss)		(5,300	)		84,087			12,510			—			91,297
Interest income		13,504			737			3,025			(14,068	)		3,198
Interest expense		(29,239	)		(13,922	)		(7,280	)		14,068			(36,373	)

Income (loss) before income taxes and equity in earnings of affiliates		(21,035	)		70,902			8,255			—			58,122
Provision (benefit) for income taxes		(8,041	)		27,397			3,303			—			22,659
Equity in earnings of affiliates, net of income tax provision		—			—			2,080			—			2,080

Income (loss) before equity income of consolidated subsidiaries		(12,994	)		43,505			7,032			—			37,543
Income from consolidated subsidiaries, net of income tax provision		50,537			—			—			(50,537	)		—

Net income		37,543			43,505			7,032			(50,537	)		37,543
Net loss attributable to noncontrolling interests		—			—			—			825			825

Net income attributable to the GEO Group, Inc.	$	37,543		$	43,505		$	7,032		$	(49,712	)	$	38,368

CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
(dollars in thousands)
(unaudited)


	For the Twenty-six Weeks Ended July 4, 2010
				Combined			Combined
				Subsidiary			Non-Guarantor
	The GEO Group, Inc.			Guarantors			Subsidiaries			Eliminations			Consolidated
Revenues	$	307,614		$	173,958		$	111,664		$	(25,599	)	$	567,637
Operating expenses		265,030			109,801			94,016			(25,599	)		443,248
Depreciation and amortization		8,451			8,328			1,933			—			18,712
General and administrative expenses		19,758			11,173			7,172			—			38,103

Operating income		14,375			44,656			8,543			—			67,574
Interest income		611			665			2,619			(1,180	)		2,715
Interest expense		(11,937	)		(1,024	)		(4,480	)		1,180			(16,261	)

Income before income taxes and equity in earnings of affiliates		3,049			44,297			6,682			—			54,028
Provision for income taxes		1,218			17,573			2,222			—			21,013
Equity in earnings of affiliates, net of income tax provision		—			—			1,718			—			1,718

Income before equity income of consolidated subsidiaries		1,831			26,724			6,178			—			34,733
Income from consolidated subsidiaries, net of income tax provision		32,902			—			—			(32,902	)		—

Net income		34,733			26,724			6,178			(32,902	)		34,733
Net income attributable to noncontrolling interests		—			—			—			(44	)		(44	)

Net income attributable to The GEO Group, Inc.	$	34,733		$	26,724		$	6,178		$	(32,946	)	$	34,689

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
(dollars in thousands)
(unaudited)


	For the Twenty-six Weeks Ended July 3, 2011
				Combined			Combined
				Subsidiary			Non-Guarantor
	The GEO Group, Inc.			Guarantors			Subsidiaries			Consolidated
Cash Flow from Operating Activities:
Net cash provided by (used in) operating activities	$	64,488		$	(1,202	)	$	31,976		$	95,262

Cash Flow from Investing Activities:
Acquisition, cash consideration, net of cash acquired		(409,607	)		—			—			(409,607	)
Proceeds from sale of property and equipment		—			619			—			619
Proceeds from sale of assets held for sale		—			6,640			—			6,640
Change in restricted cash		—			—			(11,478	)		(11,478	)
Capital expenditures		(82,994	)		(3,236	)		(1,132	)		(87,362	)

Net cash (used in) provided by investing activities		(492,601	)		4,023			(12,610	)		(501,188	)

Cash Flow from Financing Activities:
Payments on long-term debt		(38,638	)		(576	)		(7,618	)		(46,832	)
Proceeds from long-term debt		482,260			—			—			482,260
Distribution to MCF partners		—			—			(4,012	)		(4,012	)
Proceeds from the exercise of stock options		2,209			—			—			2,209
Income tax benefit of equity compensation		392			—			—			392
Debt issuance costs		(10,771	)		—			—			(10,771	)

Net cash provided by (used in) financing activities		435,452			(576	)		(11,630	)		423,246

Effect of Exchange Rate Changes on Cash and Cash Equivalents		—			—			469			469

Net Increase in Cash and Cash Equivalents		7,339			2,245			8,205			17,789
Cash and Cash Equivalents, beginning of period		2,614			221			36,829			39,664

Cash and Cash Equivalents, end of period	$	9,953		$	2,466		$	45,034		$	57,453

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
(dollars in thousands)
(unaudited)


	For the Twenty-six Weeks Ended July 4, 2010
				Combined			Combined
				Subsidiary			Non-Guarantor
	The GEO Group, Inc.			Guarantors			Subsidiaries			Consolidated
Cash Flow from Operating Activities:
Net cash provided by operating activities	$	59,432		$	742		$	25,164		$	85,338

Cash Flow from Investing Activities:
Just Care purchase price adjustment		—			(41	)		—			(41	)
Proceeds from sale of property and equipment		—			334			—			334
Change in restricted cash		—			—			(5,218	)		(5,218	)
Capital expenditures		(50,127	)		(5,654	)		(582	)		(56,363	)

Net cash used in investing activities		(50,127	)		(5,361	)		(5,800	)		(61,288	)

Cash Flow from Financing Activities:
Payments on long-term debt		(33,853	)		(348	)		(6,883	)		(41,084	)
Proceeds from long-term debt		97,000			—			—			97,000
Payments for purchase of treasury shares		(77,278	)		—			—			(77,278	)
Income tax benefit of equity compensation		15			—			—			15
Proceeds from the exercise of stock options		4,871			—			—			4,871

Net cash used in financing activities		(9,245	)		(348	)		(6,883	)		(16,476	)

Effect of Exchange Rate Changes on Cash and Cash Equivalents		—			—			(1,295	)		(1,295	)

Net Increase (Decrease) in Cash and Cash Equivalents		60			(4,967	)		11,186			6,279
Cash and Cash Equivalents, beginning of period		12,376			5,333			16,147			33,856

Cash and Cash Equivalents, end of period	$	12,436		$	366		$	27,333		$	40,135

Basis of Presentation (Policies)	6 Months Ended
Basis of Presentation (Policies)	Jul. 03, 2011
Basis of Presentation [Abstract]
Reclassifications	The Company’s noncontrolling interest in South Africa Custodial Management Pty. Limited (“SACM”) has been reclassified from operating expenses to noncontrolling interests in the consolidated statements of income for the thirteen and twenty-six weeks ended July 4, 2010, as this item has become more significant due to the noncontrolling interest in Municipal Correctional Finance, L.P. (“MCF”) acquired from Cornell. Also, as a result of the acquisition of Cornell, management’s review of certain segment financial data was revised with regard to the Bronx Community Re-entry Center and the Brooklyn Community Re-entry Center. These facilities now report within the GEO Care segment and are no longer included within the U.S. Detention & Corrections segment. All prior year amounts have been conformed to the current year presentation.
Discontinued operations	Discontinued operations The termination of any of the Company’s management contracts, by expiration or otherwise, may result in the classification of the operating results of such management contract, net of taxes, as a discontinued operation. The Company reflects such events as discontinued operations so long as the financial results can be clearly identified, the operations and cash flows are completely eliminated from ongoing operations, and so long as the Company does not have any significant continuing involvement in the operations of the component after the disposal or termination transaction. The component unit for which cash flows are considered to be completely eliminated exists at the customer level. Historically, the Company has classified operations as discontinued in the period they are announced as normally all continuing cash flows cease within three to six months of that date.
Comprehensive income policy	In June 2011, the FASB issued ASU No. 2011-05 which requires an entity to present all nonowner changes in stockholders’ equity either in a single continuous statement of comprehensive income or in two separate but consecutive statements. ASU 2011-05 eliminates the option to present the components of other comprehensive income as part of the statement of changes in stockholders’ equity. This standard will become effective for the Company in fiscal years, and interim periods within those years, beginning after December 15, 2011 and should be applied retrospectively. The Company does not believe that the implementation of this standard will have a material impact on its financial position, results of operation and cash flows.
Fair value measurement policy	In May 2011, the FASB issued ASU No. 2011-04 which provides a consistent definition of fair value in U.S. GAAP and International Financial Reporting Standards (“IFRS”) and ensures that their respective fair value measurement and disclosure requirements are the same (except for minor differences in wording and style). The amendments change certain fair value measurement principles and enhance the disclosure requirements particularly for level 3 fair value measurements. The standard will become effective for the Company during interim and annual periods beginning after December 15, 2011 and should be applied prospectively. The Company does not believe that the implementation of this standard will have a material impact on its financial position, results of operation and cash flows.
Revenue recognition policy	In October 2009, the FASB issued ASU No. 2009-13 which provides amendments to revenue recognition criteria for separating consideration in multiple element arrangements. As a result of these amendments, multiple deliverable arrangements will be separated more frequently than under existing GAAP. The amendments, among other things, establish the selling price of a deliverable, replace the term fair value with selling price and eliminate the residual method such that consideration can be allocated to the deliverables using the relative selling price method based on GEO’s specific assumptions. This amendment also significantly expands the disclosure requirements for multiple element arrangements. This guidance became effective for the Company prospectively for revenue arrangements entered into or materially modified in fiscal years beginning on or after June 15, 2010. The implementation of this standard in the twenty-six weeks ended July 3, 2011 did not have a material impact on the Company’s financial position, results of operations and cash flows. As a result of the BI Acquisition, the Company also periodically sells its monitoring equipment and other services together in multiple-element arrangements. In such cases, the Company allocates revenue on the basis of the relative selling price of the delivered and undelivered elements. The selling price for each of the elements is estimated based on the price charged by the Company when the elements are sold on a standalone basis.
Goodwill and intangible assets policy	In December 2010, the FASB issued ASU No. 2010-28 related to goodwill and intangible assets. Under current guidance, testing for goodwill impairment is a two-step test. When a goodwill impairment test is performed, an entity must assess whether the carrying amount of a reporting unit exceeds its fair value (Step 1). If it does, an entity must perform an additional test to determine whether goodwill has been impaired and to calculate the amount of that impairment (Step 2). The objective of ASU No 2010-28 is to address circumstances in which entities have reporting units with zero or negative carrying amounts. The amendments in this guidance modify Step 1 of the goodwill impairment test for reporting units with zero or negative carrying amounts to require an entity to perform Step 2 of the goodwill impairment test if it is more likely than not that a goodwill impairment exists after considering certain qualitative characteristics, as described in this guidance. This guidance became effective for the Company in fiscal years, and interim periods within those years, beginning after December 15, 2010. The Company currently does not have any reporting units with a zero or negative carrying value. The implementation of this accounting standard did not have a material impact on the Company’s financial position, results of operations and/or cash flows.
Business combinations policy	Also, in December 2010, the FASB issued ASU No. 2010-29 related to financial statement disclosures for business combinations entered into after the beginning of the first annual reporting period beginning on or after December 15, 2010. The amendments in this guidance specify that if a public entity presents comparative financial statements, the entity should disclose revenue and earnings of the combined entity as though the business combination(s) that occurred during the current year had occurred as of the beginning of the comparable prior annual reporting period only. These amendments also expand the supplemental pro forma disclosures under current guidance for business combinations to include a description of the nature and amount of material, nonrecurring pro forma adjustments directly attributable to the business combination included in the reported pro forma revenue and earnings. The amendments in this update are effective prospectively for business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after December 15, 2010. The Company acquired BI during the twenty-six weeks ended July 3, 2011 and has implemented this standard, as applicable, to the related business combination disclosures.

Disclosure of accounting policy for any discontinued operations. The results of operations of a component of an entity that either has been disposed of or is classified as held for sale is reported in discontinued operations if both: (a) the operations and cash flows of the component have been (or will be) eliminated from the ongoing operations of the entity as a result of the disposal transaction and (b) the entity will not have any significant continuing involvement in the operations of the component after the disposal transaction. If the entity elects to allocate interest expense to a discontinued operation, it may disclose its accounting policy for this election and describe its method of allocation.

Disclosure of accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction is generally disclosed. If a sales transaction has multiple element arrangements (for example, delivery of multiple products, services or the rights to use assets) the disclosure may indicate the accounting policy for each unit of accounting as well as how units of accounting are determined and valued. The disclosure may encompass important judgment as to appropriateness of principles related to recognition of revenue. The disclosure also may indicate the entity's treatment of any unearned or deferred revenue that arises from the transaction.

Pro forma financial information

Business Combination (Tables)

6 Months Ended

Jul. 03, 2011

Business Acquisition [Line Items]


	Thirteen Weeks Ended				Twenty-six Weeks Ended
	July 3, 2011		July 4, 2010		July 3, 2011		July 4, 2010
Pro forma revenues	$	407,817	$	411,747	$	813,174	$	824,738
Pro forma net income attributable to The GEO Group, Inc. shareholders	$	21,969	$	23,342	$	41,606	$	42,585

BIIHolding [Member]

Business Acquisition [Line Items]

Purchase price allocation


	Acquisition Date						Adjusted Acquisition
	Estimated Fair Value as			Measurement Period			Date Estimated Fair
	of April 3, 2011			Adjustments			Value as of July 3, 2011
Accounts receivable	$	18,321		$	—		$	18,321
Prepaid expenses and other current assets		3,783			—			3,783
Deferred income tax assets		15,970			—			15,970
Property and equipment		22,359			901			23,260
Intangible assets		126,900			(600	)		126,300
Other non-current assets		8,884			(119	)		8,765

Total assets acquired	$	196,217		$	182		$	196,399

Accounts payable		(3,977	)		—			(3,977	)
Accrued expenses		(8,461	)		—			(8,461	)
Deferred income tax liabilities		(43,824	)		—			(43,824	)
Other non-current liabilities		(11,431	)		—			(11,431	)
Long-term debt		(2,014	)		—			(2,014	)

Total liabilities assumed		(69,707	)		—			(69,707	)

Total identifiable net assets		126,510			182			126,692
Goodwill		283,097			(182	)		282,915

Total cash consideration	$	409,607		$	—		$	409,607

Cornell Companies, Inc. [Member]

Business Acquisition [Line Items]

Purchase price allocation


	Acquisition Date						Adjusted Acquisition
	Estimated Fair Value as of			Measurement Period			Date Estimated Fair
	January 2, 2011			Adjustments			Value as of July 3, 2011
Accounts receivable	$	55,142		$	294		$	55,436
Prepaid and other current assets		13,314			(333	)		12,981
Deferred income tax assets		21,273			—			21,273
Restricted assets		44,096			—			44,096
Property and equipment		462,771			—			462,771
Intangible assets		75,800			—			75,800
Out of market lease assets		472			—			472
Other long-term assets		7,510			—			7,510

Total assets acquired		680,378			(39	)		680,339

Accounts payable and accrued expenses		(56,918	)		977			(55,941	)
Fair value of non-recourse debt		(120,943	)		—			(120,943	)
Out of market lease liabilities		(24,071	)		—			(24,071	)
Deferred income tax liabilities		(42,771	)		—			(42,771	)
Other long-term liabilities		(1,368	)		—			(1,368	)

Total liabilities assumed		(246,071	)		977			(245,094	)

Total identifiable net assets		434,307			938			435,245
Goodwill		204,724			(938	)		203,786

Fair value of Cornell’s net assets		639,031			—			639,031
Noncontrolling interest		(20,700	)		—			(20,700	)

Total consideration for Cornell, net of cash acquired	$	618,331		$	—		$	618,331

Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.

Changes in shareholders' equity that are attributable to the company's shareholders and to Non Controlling Interests

Shareholders' Equity (Tables)

6 Months Ended

Jul. 03, 2011

Shareholders' Equity [Abstract]


									Accumulated
					Additional				Other											Total
	Common shares				Paid-In		Retained		Comprehensive			Treasury shares					Noncontrolling			Shareholder’s
	Shares		Amount		Capital		Earnings		Income (Loss)			Shares		Amount			Interests			Equity
Balance January 2, 2011		64,432	$	845	$	718,489	$	428,545	$	10,071			20,074	$	(139,049	)	$	20,589		$	1,039,490
Stock option and restricted stock award transactions		626		6		2,203															2,209
Tax benefit related to equity compensation						392															392
Stock based compensation expense						3,598															3,598
Distribution to noncontrolling interest																		(4,012	)		(4,012	)
Comprehensive income (loss):
Net income (loss):								38,368										(825	)		37,543
Change in foreign currency translation, net										1,150								(10	)		1,140
Pension liability, net										19											19
Unrealized loss on derivative instruments, net										(357	)										(357	)

Total comprehensive income (loss)								38,368		812								(835	)		38,345

Balance July 3, 2011		65,058	$	851	$	724,682	$	466,913	$	10,883			20,074	$	(139,049	)	$	15,742		$	1,080,022

Equity Incentive Plans (Tables)

6 Months Ended

Jul. 03, 2011

Equity Incentive Plans [Abstract]

Summary of the activity of stock option awards


	July 3, 2011
				Wtd. Avg.		Wtd. Avg.		Aggregate
				Exercise		Remaining		Intrinsic
Fiscal Year	Shares			Price		Contractual Term		Value
	(in thousands)							(in thousands)
Options outstanding at January 2, 2011		1,401		$	15.01		5.84	$	13,517
Options granted		554			24.71
Options exercised		(253	)		8.74
Options forfeited/canceled/expired		(29	)		18.53

Options outstanding at July 3, 2011		1,673			19.11		7.05	$	7,893

Options exercisable at July 3, 2011		955			16.31		5.54	$	6,917

Summary of the activity of restricted stock


				Wtd. Avg.
				Grant Date
	Shares			Fair Value
	(in thousands)
Restricted stock outstanding at January 2, 2011		161		$	21.12
Granted		373			24.60
Vested		(48	)		25.75
Forfeited/canceled		—

Restricted stock outstanding at July 3, 2011		486		$	23.34

Earnings Per Share (Tables)

6 Months Ended

Jul. 03, 2011

Earnings Per Share [Abstract]

Basic and diluted earnings per share


	Thirteen Weeks Ended					Twenty-six Weeks Ended
	July 3, 2011		July 4, 2010			July 3, 2011		July 4, 2010
Net income	$	21,163	$	17,025		$	37,543	$	34,733
Net (income) loss attributable to noncontrolling interests		415		(8	)		825		(44	)

Income attributable to The GEO Group, Inc.	$	21,578	$	17,017		$	38,368	$	34,689
Basic earnings per share attributable to The GEO Group, Inc.:
Weighted average shares outstanding		64,455		48,776			64,373		49,743

Per share amount	$	0.33	$	0.35		$	0.60	$	0.70

Diluted earnings per share attributable to The GEO Group, Inc.:
Weighted average shares outstanding		64,455		48,776			64,373		49,743
Effect of dilutive securities: Stock options and restricted stock		403		538			414		737

Weighted average shares assuming dilution		64,858		49,314			64,787		50,480

Per share amount	$	0.33	$	0.35		$	0.59	$	0.69

Goodwill and Other Intangible Assets, Net (Tables)

6 Months Ended

Jul. 03, 2011

Goodwill and Other Intangible Assets, Net [Abstract]

Changes in the Company's goodwill balances


					Foreign
					currency
	January 2, 2011		Acquisitions		translation		July 3, 2011
U.S. Detention & Corrections	$	175,990	$	—	$	—	$	175,990
GEO Care		67,257		282,915		—		350,172
International Services		762		—		40		802

Total Goodwill	$	244,009	$	282,915	$	40	$	526,964

Intangible assets


	Useful Life		U.S. Detention &			International
	in Years		Corrections			Services			GEO Care			Total
Finite-lived intangible assets:
Management contracts		1-17	$	49,850		$	2,754		$	41,300		$	93,904
Covenants not to compete		1-4		4,349			—			2,821			7,170

Gross carrying value of January 2, 2011				54,199			2,754			44,121			101,074

Changes to gross carrying value during the twenty-six
weeks ended July 3, 2011:
Finite-lived intangible assets:
Management contracts — BI Acquisition		11-14		—			—			61,000			61,000
Covenants not to compete — BI Acquisition		2		—			—			1,400			1,400
Technology — BI Acquisition		7		—			—			21,800			21,800
Foreign currency translation				—			(41	)		—			(41	)
Indefinite-lived intangible assets:
Trade names — BI Acquisition	Indefinite			—						42,100			42,100

Gross carrying value as of July 3, 2011				54,199			2,713			170,421			227,333
Accumulated amortization expense				(13,135	)		(394	)		(8,831	)		(22,360	)

Net carrying value at July 3, 2011			$	41,064		$	2,319		$	161,590		$	204,973

Estimated amortization expense for the remainder


	U.S. Detention &		International
	Corrections		Services		GEO Care		Total
Management contracts	$	11,639	$	394	$	5,870	$	17,903
Technology		—		—		1,220		1,220
Covenants not to compete		1,496		—		1,741		3,237

Total accumulated amortization expense	$	13,135	$	394	$	8,831	$	22,360


	U.S. Detention &		International
	Corrections —		Services —		GEO Care —
	Expense		Expense		Expense		Total Expense
Fiscal Year	Amortization		Amortization		Amortization		Amortization
Remainder of 2011	$	2,794	$	74	$	6,787	$	9,655
2012		4,894		149		12,982		18,025
2013		3,556		149		11,409		15,114
2014		3,556		149		11,193		14,898
2015		3,556		149		11,162		14,867
Thereafter		22,708		1,649		65,957		90,314

	$	41,064	$	2,319	$	119,490	$	162,873

Tabular disclosure of goodwill by reportable segment and in total. Disclosure details may include, but are not limited to, the carrying amount of goodwill, goodwill acquired during the year, goodwill impairment losses recognized, goodwill written-off due to the sale of a business unit, goodwill not yet allocated, and any other changes to goodwill.

Carrying value and estimated fair value of financial instruments

Financial Instruments (Tables)

6 Months Ended

Jul. 03, 2011

Financial Instruments [Abstract]


			Fair Value Measurements at July 3, 2011
	Total Carrying		Quoted Prices in		Significant Other		Significant
	Value at		Active Markets		Observable Inputs		Unobservable
	July 3, 2011		(Level 1)		(Level 2)		Inputs (Level 3)
Assets:
Interest rate swap derivative assets	$	5,665	$	—	$	5,665	$	—
Investments other than derivatives		7,662		—		7,662		—


			Fair Value Measurements at January 2, 2011
	Total Carrying		Quoted Prices in		Significant Other		Significant
	Value at		Active Markets		Observable Inputs		Unobservable
	January 2, 2011		(Level 1)		(Level 2)		Inputs (Level 3)
Assets:
Interest rate swap derivative assets	$	5,131	$	—	$	5,131	$	—
Investments other than derivatives		7,533		—		7,533		—

Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such certain disclosures about the financial instruments, assets, and liabilities include: (1) the fair value of the required items together with their carrying amounts (as appropriate) and (2) the methodology and assumptions used in developing such estimates of fair value.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 14
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15
-Subparagraph b-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32
-Subparagraph a, c(1), c(2), c(3), d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 18
-Subparagraph c(2), d, e, f
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 19
-Subparagraph a, b, c(1), d(1)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 10
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13433-108611

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13467-108611

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13476-108611

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19207-110258

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6447952&loc=d3e13220-108610

Fair Value of Assets and Liabilities [Abstract]

Fair Value of Assets and Liabilities (Tables)

6 Months Ended

Jul. 03, 2011

Fair Value Assets and Liabilities Measured on Recurring Basis


	July 3, 2011
	Carrying		Estimated
	Value		Fair Value
Assets:
Cash and cash equivalents	$	57,453	$	57,453
Restricted cash and investments, including current portion		102,553		102,553
Liabilities:
Borrowings under the Senior Credit Facility	$	699,296	$	703,951
7³/4% Senior Notes		246,953		262,813
6.625% Senior Notes		300,000		302,250
Non-recourse debt, Australian subsidiary		45,767		45,808
Other non-recourse debt, including current portion		170,188		173,532


	January 2, 2011
	Carrying		Estimated
	Value		Fair Value
Assets:
Cash and cash equivalents	$	39,664	$	39,664
Restricted cash and investments, including current portion		90,642		90,642
Liabilities:
Borrowings under the Senior Credit Facility	$	557,758	$	562,610
7³/4% Senior Notes		250,078		265,000
Non-recourse debt, Australian subsidiary		46,300		46,178
Other non-recourse debt, including current portion		176,384		180,340

Debt (Tables)

6 Months Ended

Jul. 03, 2011

Debt [Abstract]

Indebtedness under the revolver and the term loan A and the term loan A -2 bears interest


		Interest Rate under the Revolver,
		Term Loan A and Term Loan A-2
LIBOR borrowings		LIBOR plus 2.00% to 3.00%.
Base rate borrowings		Prime Rate plus 1.00% to 2.00%.
Letters of credit		2.00% to 3.00%.
Unused Revolver		0.375% to 0.50%.

Maximum leverage ratios


		Total Leverage Ratio —
Period		Maximum Ratio
Through and including the last day of the fiscal year 2011		5.25 to 1.00
First day of fiscal year 2012 through and including the last day of fiscal year 2012		5.00 to 1.00
First day of fiscal year 2013 through and including the last day of fiscal year 2013		4.75 to 1.00
Thereafter		4.25 to 1.00

Maximum senior secured leverage ratios


		Senior Secured
		Leverage Ratio —
Period		Maximum Ratio
Through and including the last day of the second quarter of the fiscal year 2012		3.25 to 1.00
First day of the third quarter of fiscal year 2012 through and including the last day of the second quarter of the fiscal year 2013		3.00 to 1.00
Thereafter		2.75 to 1.00

Redemption of 6.625% Senior Notes


Year	Percentage
2016		103.3125	%
2017		102.2083	%
2018		101.1042	%
2019 and thereafter		100.0000	%

Redemption of 73/4% Senior Notes

<div align="left" style="font-size: 10pt; font-family: 'Times New Roman',Times,serif"> <div style="font-family: 'Times New Roman',Times,serif"> <div align="center"> <table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%">  <tr valign="bottom"> <td width="88%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> </tr> <tr style="font-size: 8pt" valign="bottom"> <td nowrap="nowrap" align="left" style="border-bottom: 1px solid #000000"><b>Year</b></td> <td> </td> <td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>Percentage</b></td> <td> </td> </tr>   <tr valign="bottom" style="background: #cceeff"> <td> <div style="margin-left:15px; text-indent:-15px">2013 </div></td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right">103.875</td> <td nowrap="nowrap">%</td> </tr> <tr valign="bottom"> <td> <div style="margin-left:15px; text-indent:-15px">2014 </div></td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right">101.938</td> <td nowrap="nowrap">%</td> </tr> <tr valign="bottom" style="background: #cceeff"> <td> <div style="margin-left:15px; text-indent:-15px">2015 and thereafter </div></td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right">100.000</td> <td nowrap="nowrap">%</td> </tr>  </table> </div> </div> </div>

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 22
-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6584090&loc=d3e28878-108400

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Business Segment and Geographic Information [Abstract]

Business Segment And Geographic Information (Tables)

6 Months Ended

Jul. 03, 2011

Operating and Reporting Segments


	Thirteen Weeks Ended						Twenty-six Weeks Ended
	July 3, 2011			July 4, 2010			July 3, 2011			July 4, 2010
Revenues:
U.S. Detention & Corrections	$	241,676		$	192,081		$	483,305		$	381,788
International Services		55,284			44,708			108,413			90,590
GEO Care		110,857			36,973			207,746			74,475
Facility Construction & Design		—			6,333			119			20,784

Total revenues	$	407,817		$	280,095		$	799,583		$	567,637

Depreciation and amortization:
U.S. Detention & Corrections	$	13,326		$	8,177		$	26,254		$	16,083
International Services		548			420			1,077			855
GEO Care		7,182			877			12,527			1,774
Facility Construction & Design		—			—			—			—

Total depreciation and amortization	$	21,056		$	9,474		$	39,858		$	18,712

Operating income:
U.S. Detention & Corrections	$	54,371		$	45,528		$	110,148		$	90,468
International Services		2,323			3,407			6,274			5,250
GEO Care		21,446			4,573			35,293			8,814
Facility Construction & Design		(23	)		197			80			1,145

Operating income from segments		78,117			53,705			151,795			105,677
General and administrative expenses		(27,710	)		(20,655	)		(60,498	)		(38,103	)

Total operating income	$	50,407		$	33,050		$	91,297		$	67,574


	July 3, 2011		January 2, 2011
Segment assets:
U.S. Detention & Corrections	$	1,906,439	$	1,855,067
International Services		100,878		103,004
GEO Care		765,907		301,334
Facility Construction & Design		144		26

Total segment assets	$	2,773,368	$	2,259,431

Pre-Tax Income Reconciliation of Segments


	Thirteen Weeks Ended						Twenty-six Weeks Ended
	July 3, 2011			July 4, 2010			July 3, 2011			July 4, 2010
Total operating income from segments	$	78,117		$	53,705		$	151,795		$	105,677
Unallocated amounts:
General and Administrative Expenses		(27,710	)		(20,655	)		(60,498	)		(38,103	)
Net interest expense		(17,783	)		(6,961	)		(33,175	)		(13,546	)

Income before income taxes and equity in earnings of affiliates	$	32,624		$	26,089		$	58,122		$	54,028

Asset Reconciliation of Segments


	July 3, 2011		January 2, 2011
Reportable segment assets	$	2,773,368	$	2,259,431
Cash		57,453		39,664
Deferred income tax		48,919		33,062
Restricted cash and investments		102,553		90,642

Total assets	$	2,982,293	$	2,422,799

Sources of Revenue


	Thirteen Weeks Ended				Twenty-six Weeks Ended
	July 3, 2011		July 4, 2010		July 3, 2011		July 4, 2010
Revenues:
Detention & Corrections	$	296,960	$	236,789	$	591,718	$	472,378
GEO Care		110,857		36,973		207,746		74,475
Facility Construction & Design		—		6,333		119		20,784

Total revenues	$	407,817	$	280,095	$	799,583	$	567,637

Equity in Earnings of Affiliates


	Thirteen Weeks Ended				Twenty-six Weeks Ended
	July 3, 2011		July 4, 2010		July 3, 2011		July 4, 2010
Statement of Operations Data
Revenues	$	12,830	$	10,994	$	25,001	$	21,755
Operating income		5,369		4,508		10,129		8,600
Net income		2,837		2,257		4,160		3,437


	July 3, 2011		January 2, 2011
Balance Sheet Data
Current assets	$	34,341	$	40,624
Non-current assets		48,347		50,613
Current liabilities		3,696		3,552
Non-current liabilities		59,104		60,129
Shareholders’ equity		19,888		27,556

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

Assumptions used in calculation of accrued pension costs based on market information, historical rates for employment compensation and discount rates

Benefit Plans (Tables)

6 Months Ended

Jul. 03, 2011

Benefit Plans [Abstract]


	Twenty-six
	Weeks Ended			Fiscal Year Ended
	July 3 , 2011			January 2, 2011
	(in thousands)
Change in Projected Benefit Obligation
Projected benefit obligation, beginning of period	$	13,830		$	16,206
Service cost		322			525
Interest cost		334			746
Actuarial gain		—			986
Benefits paid		(104	)		(4,633	)

Projected benefit obligation, end of period	$	14,382		$	13,830

Change in Plan Assets
Plan assets at fair value, beginning of period	$	—		$	—
Company contributions		104			4,633
Benefits paid		(104	)		(4,633	)

Plan assets at fair value, end of period	$	—		$	—

Unfunded Status of the Plan	$	(14,382	)	$	(13,830	)

Amounts Recognized in Accumulated Other Comprehensive Income
Prior service cost		—			—
Net loss		1,640			1,671

Accrued pension cost	$	1,640		$	1,671

Components of Net Periodic Benefit Cost


	Thirteen Weeks Ended				Twenty-six Weeks Ended
	July 3 , 2011		July 4 , 2010		July 3 , 2011		July 4 , 2010
Components of Net Periodic Benefit Cost
Service cost	$	161	$	131	$	322	$	262
Interest cost		167		187		334		374
Amortization of: Prior service cost		—		10		—		20
Net loss		16		8		32		16

Net periodic pension cost	$	344	$	336	$	688	$	672

Weighted Average Assumptions for Expense


Weighted Average Assumptions for Expense
Discount rate	5.50	%	5.75	%	5.50	%	5.75	%
Expected return on plan assets	N/A		N/A		N/A		N/A
Rate of compensation increase	4.27	%	4.50	%	4.27	%	4.50	%

Tabular disclosure of one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5, 6, 7
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 4, 7, 16, 20, 21
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e1928-114920

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 55
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=6930749&loc=d3e4179-114921

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e2410-114920

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e2439-114920

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e2417-114920

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Condensed Consolidating Financial Information Disclosure [Abstract]

Condensed Consolidating Financial Information (Tables)

6 Months Ended

Jul. 03, 2011

CONDENSED CONSOLIDATING BALANCE SHEET


	As of July 3, 2011
					Combined
			Combined		Non-
			Subsidiary		Guarantor
	The GEO Group, Inc.		Guarantors		Subsidiaries		Eliminations			Consolidated
			(Dollars in thousands)
ASSETS
Cash and cash equivalents	$	9,953	$	2,466	$	45,034	$	—		$	57,453
Restricted cash and investments		—		—		38,734		—			38,734
Accounts receivable, less allowance for doubtful accounts		104,346		157,741		21,615		—			283,702
Deferred income tax assets, net		15,191		28,665		4,127		—			47,983
Prepaid expenses and other current assets		266		16,211		8,949		(1,154	)		24,272

Total current assets		129,756		205,083		118,459		(1,154	)		452,144

Restricted Cash and Investments		7,721		—		56,098		—			63,819
Property and Equipment, Net		525,960		882,471		209,073		—			1,617,504
Assets Held for Sale		3,083		548		—		—			3,631
Direct Finance Lease Receivable		—		—		36,711		—			36,711
Intercompany Receivable		403,001		14,305		1,881		(419,187	)		—
Deferred Income Tax Assets, Net		—		—		936					936
Goodwill		34		526,128		802		—			526,964
Intangible Assets, Net		—		202,654		2,319		—			204,973
Investment in Subsidiaries		1,379,112		—		—		(1,379,112	)		—
Other Non-Current Assets		39,155		68,382		25,533		(57,459	)		75,611

	$	2,487,822	$	1,899,571	$	451,812	$	(1,856,912	)	$	2,982,293


LIABILITIES AND SHAREHOLDERS’ EQUITY
Accounts payable	$	47,308	$	33,189	$	2,114	$	(1,154	)	$	81,457
Accrued payroll and related taxes		1,759		19,612		17,208		—			38,579
Accrued expenses		64,501		37,684		26,866		—			129,051
Current portion of capital lease obligations, long-term debt and non-recourse debt		17,235		1,382		31,946		—			50,563

Total current liabilities		130,803		91,867		78,134		(1,154	)		299,650

Deferred Income Tax Liabilities		15,874		91,476		20		—			107,370
Intercompany Payable		1,881		399,214		18,092		(419,187	)		—
Other Non-Current Liabilities		25,599		38,822		56,443		(57,459	)		63,405
Capital Lease Obligations		—		13,644		—		—			13,644
Long-Term Debt		1,233,643		550		—		—			1,234,193
Non-Recourse Debt		—		—		184,009		—			184,009
Commitments & Contingencies
Total Shareholders’ Equity		1,080,022		1,263,998		115,114		(1,379,112	)		1,080,022

	$	2,487,822	$	1,899,571	$	451,812	$	(1,856,912	)	$	2,982,293

CONDENSED CONSOLIDATING BALANCE SHEET
(dollars in thousands)


	As of January 2, 2011
					Combined
			Combined		Non-
			Subsidiary		Guarantor
	The GEO Group, Inc.		Guarantors		Subsidiaries		Eliminations			Consolidated
			(Dollars in thousands)
ASSETS
Cash and cash equivalents	$	2,614	$	221	$	36,829	$	—		$	39,664
Restricted cash and investments		—		—		41,150		—			41,150
Accounts receivable, less allowance for doubtful accounts		121,749		130,197		23,832		—			275,778
Deferred income tax assets, net		15,191		12,808		4,127		—			32,126
Prepaid expenses and other current assets		12,325		23,222		9,256		(8,426	)		36,377

Total current assets		151,879		166,448		115,194		(8,426	)		425,095

Restricted Cash and Investments		6,168		—		43,324		—			49,492
Property and Equipment, Net		433,219		867,046		211,027		—			1,511,292
Assets Held for Sale		3,083		6,887		—		—			9,970
Direct Finance Lease Receivable		—		—		37,544		—			37,544
Intercompany Receivable		203,703		14,380		1,805		(219,888	)		—
Deferred Income Tax Assets, Net		—				936					936
Goodwill		34		243,213		762		—			244,009
Intangible Assets, Net		—		85,384		2,429		—			87,813
Investment in Subsidiaries		1,184,297		—		—		(1,184,297	)		—
Other Non-Current Assets		24,020		45,820		28,558		(41,750	)		56,648

	$	2,006,403	$	1,429,178	$	441,579	$	(1,454,361	)	$	2,422,799

LIABILITIES AND SHAREHOLDERS’ EQUITY
Accounts payable	$	57,015	$	13,254	$	3,611	$	—		$	73,880
Accrued payroll and related taxes		6,535		10,965		15,861		—			33,361
Accrued expenses		55,081		40,391		33,624		(8,426	)		120,670
Current portion of capital lease obligations, long-term debt and non-recourse debt		9,500		782		31,292		—			41,574

Total current liabilities		128,131		65,392		84,388		(8,426	)		269,485

Deferred Income Tax Liabilities		15,874		47,652		20		—			63,546
Intercompany Payable		1,805		199,994		18,089		(219,888	)		—
Other Non-Current Liabilities		22,767		25,839		40,006		(41,750	)		46,862
Capital Lease Obligations		—		13,686		—		—			13,686
Long-Term Debt		798,336		—		—		—			798,336
Non-Recourse Debt		—		—		191,394		—			191,394
Commitments & Contingencies
Total Shareholders’ Equity		1,039,490		1,076,615		107,682		(1,184,297	)		1,039,490

	$	2,006,403	$	1,429,178	$	441,579	$	(1,454,361	)	$	2,422,799

CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS


	For the Thirteen Weeks Ended July 3, 2011
				Combined			Combined
				Subsidiary			Non-Guarantor
	The GEO Group, Inc.			Guarantors			Subsidiaries			Eliminations			Consolidated
Revenues	$	146,733		$	222,867		$	57,514		$	(19,297	)	$	407,817
Operating expenses		133,566			147,831			46,544			(19,297	)		308,644
Depreciation and amortization		4,744			14,436			1,876			—			21,056
General and administrative expenses		9,520			14,459			3,731			—			27,710

Operating income (loss)		(1,097	)		46,141			5,363			—			50,407
Interest income		7,767			413			1,562			(8,113	)		1,629
Interest expense		(15,886	)		(7,983	)		(3,656	)		8,113			(19,412	)

Income (loss) before income taxes and equity in earnings of affiliates		(9,216	)		38,571			3,269			—			32,624
Provision (benefit) for income taxes		(3,473	)		14,904			1,448			—			12,879
Equity in earnings of affiliates, net of income tax provision		—			—			1,418			—			1,418

Income (loss) before equity income of consolidated subsidiaries		(5,743	)		23,667			3,239			—			21,163
Income from consolidated subsidiaries, net of income tax provision		26,906			—			—			(26,906	)		—

Net income		21,163			23,667			3,239			(26,906	)		21,163
Net loss attributable to noncontrolling interests		—			—			—			415			415

Net income attributable to the GEO Group, Inc.	$	21,163		$	23,667		$	3,239		$	(26,491	)	$	21,578

CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
(dollars in thousands)
(unaudited)


	For the Thirteen Weeks Ended July 4, 2010
				Combined			Combined
				Subsidiary			Non-Guarantor
	The GEO Group, Inc.			Guarantors			Subsidiaries			Eliminations			Consolidated
Revenues	$	154,754		$	86,962		$	51,174		$	(12,795	)	$	280,095
Operating expenses		134,011			53,826			41,874			(12,795	)		216,916
Depreciation and amortization		4,239			4,281			954			—			9,474
General and administrative expenses		10,878			6,118			3,659			—			20,655

Operating income		5,626			22,737			4,687			—			33,050
Interest income		310			319			1,450			(593	)		1,486
Interest expense		(6,178	)		(516	)		(2,346	)		593			(8,447	)

Income (loss) before income taxes and equity in earnings of affiliates		(242	)		22,540			3,791			—			26,089
Provision (benefit) for income taxes		(105	)		8,823			1,474			—			10,192
Equity in earnings of affiliates, net of income tax provision		—			—			1,128			—			1,128

Income (loss) before equity income of consolidated subsidiaries		(137	)		13,717			3,445			—			17,025
Income from consolidated subsidiaries, net of income tax provision		17,162			—			—			(17,162	)		—

Net income		17,025			13,717			3,445			(17,162	)		17,025
Net income attributable to noncontrolling interests		—			—			—			(8	)		(8	)

Net income attributable to The GEO Group, Inc.	$	17,025		$	13,717		$	3,445		$	(17,170	)	$	17,017

CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
(dollars in thousands)
(unaudited)


	For the Twenty-six Weeks Ended July 3, 2011
				Combined			Combined
				Subsidiary			Non-Guarantor
	The GEO Group, Inc.			Guarantors			Subsidiaries			Eliminations			Consolidated
Revenues	$	290,124		$	434,093		$	113,015		$	(37,649	)	$	799,583
Operating expenses		265,461			291,512			88,606			(37,649	)		607,930
Depreciation and amortization		8,999			27,127			3,732			—			39,858
General and administrative expenses		20,964			31,367			8,167			—			60,498

Operating income (loss)		(5,300	)		84,087			12,510			—			91,297
Interest income		13,504			737			3,025			(14,068	)		3,198
Interest expense		(29,239	)		(13,922	)		(7,280	)		14,068			(36,373	)

Income (loss) before income taxes and equity in earnings of affiliates		(21,035	)		70,902			8,255			—			58,122
Provision (benefit) for income taxes		(8,041	)		27,397			3,303			—			22,659
Equity in earnings of affiliates, net of income tax provision		—			—			2,080			—			2,080

Income (loss) before equity income of consolidated subsidiaries		(12,994	)		43,505			7,032			—			37,543
Income from consolidated subsidiaries, net of income tax provision		50,537			—			—			(50,537	)		—

Net income		37,543			43,505			7,032			(50,537	)		37,543
Net loss attributable to noncontrolling interests		—			—			—			825			825

Net income attributable to the GEO Group, Inc.	$	37,543		$	43,505		$	7,032		$	(49,712	)	$	38,368

CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS
(dollars in thousands)
(unaudited)


	For the Twenty-six Weeks Ended July 4, 2010
				Combined			Combined
				Subsidiary			Non-Guarantor
	The GEO Group, Inc.			Guarantors			Subsidiaries			Eliminations			Consolidated
Revenues	$	307,614		$	173,958		$	111,664		$	(25,599	)	$	567,637
Operating expenses		265,030			109,801			94,016			(25,599	)		443,248
Depreciation and amortization		8,451			8,328			1,933			—			18,712
General and administrative expenses		19,758			11,173			7,172			—			38,103

Operating income		14,375			44,656			8,543			—			67,574
Interest income		611			665			2,619			(1,180	)		2,715
Interest expense		(11,937	)		(1,024	)		(4,480	)		1,180			(16,261	)

Income before income taxes and equity in earnings of affiliates		3,049			44,297			6,682			—			54,028
Provision for income taxes		1,218			17,573			2,222			—			21,013
Equity in earnings of affiliates, net of income tax provision		—			—			1,718			—			1,718

Income before equity income of consolidated subsidiaries		1,831			26,724			6,178			—			34,733
Income from consolidated subsidiaries, net of income tax provision		32,902			—			—			(32,902	)		—

Net income		34,733			26,724			6,178			(32,902	)		34,733
Net income attributable to noncontrolling interests		—			—			—			(44	)		(44	)

Net income attributable to The GEO Group, Inc.	$	34,733		$	26,724		$	6,178		$	(32,946	)	$	34,689

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS


	For the Twenty-six Weeks Ended July 3, 2011
				Combined			Combined
				Subsidiary			Non-Guarantor
	The GEO Group, Inc.			Guarantors			Subsidiaries			Consolidated
Cash Flow from Operating Activities:
Net cash provided by (used in) operating activities	$	64,488		$	(1,202	)	$	31,976		$	95,262

Cash Flow from Investing Activities:
Acquisition, cash consideration, net of cash acquired		(409,607	)		—			—			(409,607	)
Proceeds from sale of property and equipment		—			619			—			619
Proceeds from sale of assets held for sale		—			6,640			—			6,640
Change in restricted cash		—			—			(11,478	)		(11,478	)
Capital expenditures		(82,994	)		(3,236	)		(1,132	)		(87,362	)

Net cash (used in) provided by investing activities		(492,601	)		4,023			(12,610	)		(501,188	)

Cash Flow from Financing Activities:
Payments on long-term debt		(38,638	)		(576	)		(7,618	)		(46,832	)
Proceeds from long-term debt		482,260			—			—			482,260
Distribution to MCF partners		—			—			(4,012	)		(4,012	)
Proceeds from the exercise of stock options		2,209			—			—			2,209
Income tax benefit of equity compensation		392			—			—			392
Debt issuance costs		(10,771	)		—			—			(10,771	)

Net cash provided by (used in) financing activities		435,452			(576	)		(11,630	)		423,246

Effect of Exchange Rate Changes on Cash and Cash Equivalents		—			—			469			469

Net Increase in Cash and Cash Equivalents		7,339			2,245			8,205			17,789
Cash and Cash Equivalents, beginning of period		2,614			221			36,829			39,664

Cash and Cash Equivalents, end of period	$	9,953		$	2,466		$	45,034		$	57,453

CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS
(dollars in thousands)
(unaudited)


	For the Twenty-six Weeks Ended July 4, 2010
				Combined			Combined
				Subsidiary			Non-Guarantor
	The GEO Group, Inc.			Guarantors			Subsidiaries			Consolidated
Cash Flow from Operating Activities:
Net cash provided by operating activities	$	59,432		$	742		$	25,164		$	85,338

Cash Flow from Investing Activities:
Just Care purchase price adjustment		—			(41	)		—			(41	)
Proceeds from sale of property and equipment		—			334			—			334
Change in restricted cash		—			—			(5,218	)		(5,218	)
Capital expenditures		(50,127	)		(5,654	)		(582	)		(56,363	)

Net cash used in investing activities		(50,127	)		(5,361	)		(5,800	)		(61,288	)

Cash Flow from Financing Activities:
Payments on long-term debt		(33,853	)		(348	)		(6,883	)		(41,084	)
Proceeds from long-term debt		97,000			—			—			97,000
Payments for purchase of treasury shares		(77,278	)		—			—			(77,278	)
Income tax benefit of equity compensation		15			—			—			15
Proceeds from the exercise of stock options		4,871			—			—			4,871

Net cash used in financing activities		(9,245	)		(348	)		(6,883	)		(16,476	)

Effect of Exchange Rate Changes on Cash and Cash Equivalents		—			—			(1,295	)		(1,295	)

Net Increase (Decrease) in Cash and Cash Equivalents		60			(4,967	)		11,186			6,279
Cash and Cash Equivalents, beginning of period		12,376			5,333			16,147			33,856

Cash and Cash Equivalents, end of period	$	12,436		$	366		$	27,333		$	40,135

Basis of Presentation (Details)	Jul. 03, 2011
Basis of Presentation (Textuals) [Abstract]
Number of beds	79,600
Correctional, detention and residential treatment facilities including projects under development	115
Provision of monitoring services tracking offenders	60,000
Number of federal, state and local correctional agencies to which company provide services	900
Number of states in which the company operates	50

Business Combination (Details) - BIIHolding [Member] - USD ($) $ in Thousands	3 Months Ended
	Jul. 03, 2011	Apr. 03, 2011
Purchase price allocation
Accounts receivable	$ 18,321
Prepaid and other current assets	3,783
Deferred income tax assets	15,970
Property and equipment	23,260
Intangible assets	126,300
Other long-term assets	8,765
Total assets acquired	196,399
Accounts payable	(3,977)
Accrued expenses	(8,461)
Deferred income tax liabilities	(43,824)
Other long-term liabilities	(11,431)
Long-term debt	(2,014)
Total liabilities assumed	(69,707)
Total identifiable net assets	126,692
Goodwill	282,915
Total consideration for Cornell, net of cash acquired	409,607
Acquisition Date Estimated Fair Value [Member]
Purchase price allocation
Accounts receivable		$ 18,321
Prepaid and other current assets		3,783
Deferred income tax assets		15,970
Property and equipment		22,359
Intangible assets		126,900
Other long-term assets		8,884
Total assets acquired		196,217
Accounts payable		(3,977)
Accrued expenses		(8,461)
Deferred income tax liabilities		(43,824)
Other long-term liabilities		(11,431)
Long-term debt		(2,014)
Total liabilities assumed		(69,707)
Total identifiable net assets		126,510
Goodwill		283,097
Total consideration for Cornell, net of cash acquired		$ 409,607
Scenario, Adjustment [Member]
Purchase price allocation
Measurement Period Adjustments, Property and equipment	901
Measurement Period Adjustments, Intangible assets	(600)
Measurement Period Adjustments, Other long-term assets	(119)
Measurement Period Adjustments, Assets Acquired	182
Measurement Period Adjustments Identifiable Net Assets	182
Measurement Period Adjustments, Goodwill	$ (182)

Business Combination (Details1) - Cornell Companies, Inc. [Member] - USD ($) $ in Thousands	6 Months Ended
	Jul. 03, 2011	Jan. 02, 2011
Purchase price allocation to assets acquired and liabilities assumed
Accounts receivable	$ 55,436
Prepaid and other current assets	12,981
Deferred income tax assets	21,273
Restricted assets	44,096
Property and equipment	462,771
Intangible assets	75,800
Out of market lease assets	472
Other long-term assets	7,510
Total assets acquired	680,339
Accounts payable and accrued expenses	(55,941)
Fair value of non-recourse debt	(120,943)
Out of market lease liabilities	(24,071)
Deferred income tax liabilities	(42,771)
Other long-term liabilities	(1,368)
Total liabilities assumed	(245,094)
Total identifiable net assets	435,245
Goodwill	203,786
Fair value of Cornell's net assets	639,031
Noncontrolling interest	(20,700)
Total consideration for Cornell, net of cash acquired	618,331
Acquisition Date Estimated Fair Value [Member]
Purchase price allocation to assets acquired and liabilities assumed
Accounts receivable		$ 55,142
Prepaid and other current assets		13,314
Deferred income tax assets		21,273
Restricted assets		44,096
Property and equipment		462,771
Intangible assets		75,800
Out of market lease assets		472
Other long-term assets		7,510
Total assets acquired		680,378
Accounts payable and accrued expenses		(56,918)
Fair value of non-recourse debt		(120,943)
Out of market lease liabilities		(24,071)
Deferred income tax liabilities		(42,771)
Other long-term liabilities		(1,368)
Total liabilities assumed		(246,071)
Total identifiable net assets		434,307
Goodwill		204,724
Fair value of Cornell's net assets		639,031
Noncontrolling interest		(20,700)
Total consideration for Cornell, net of cash acquired		$ 618,331
Scenario, Adjustment [Member]
Purchase price allocation to assets acquired and liabilities assumed
Measurement Period Adjustments, Accounts receivable	294
Measurement Period Adjustments, Prepaid and other current assets	(333)
Measurement Period Adjustments, Assets Acquired	(39)
Measurement Period Adjustments, Accounts payable and accrued expenses	977
Measurement Period Adjustments Liabilities Assumed	977
Measurement Period Adjustments Identifiable Net Assets	938
Measurement Period Adjustments, Goodwill	$ (938)

Business Combination (Details 2) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Business Combination (Details 2) - USD ($) $ in Thousands	Jul. 03, 2011	Jul. 04, 2010	Jul. 03, 2011	Jul. 04, 2010
Pro forma financial information
Pro forma revenues	$ 407,817	$ 411,747	$ 813,174	$ 824,738
Pro forma net income attributable to The GEO Group, Inc. shareholders	$ 21,982	$ 23,342	$ 41,619	$ 42,585

Business Combination (Details Textual) - USD ($) $ in Millions	3 Months Ended	6 Months Ended	12 Months Ended
	Jul. 03, 2011	Jul. 03, 2011	Jan. 02, 2011	Feb. 10, 2011	Aug. 12, 2010
Additional Business Combination (Textuals) [Abstract]
Non recurring transaction costs	$ 0.7	$ 6.6
Net decrease in goodwill			$ 0.9
Revenue, excluding intercompany transactions		48.7
Earnings, excluding intercompany transactions		4.8
Business Combination (Textuals) [Abstract]
Non recurring transaction costs	0.7	6.6
BIIHolding [Member]
Additional Business Combination (Textuals) [Abstract]
Outstanding common stock				100.00%
Cash consideration				$ 409.6
Cash acquired from acquisition	9.7
Merger consideration placed in escrow account for one-year period to satisfy applicable indemnification claims				12.5
Accrued interest outstanding under BI's senior term loan				78.4
Accrued interest outstanding under BI's senior subsidiary note purchase agreement				$ 107.5
Non recurring transaction costs		4.3
Net increase in property and equipment		0.9
Decrease to intangible assets		0.6
Decrease in other non-current assets		0.1
Net decrease in goodwill		0.1
Revenue, excluding intercompany transactions		30.9
Earnings, excluding intercompany transactions		4.3
Business Combination (Textuals) [Abstract]
Non recurring transaction costs		$ 4.3
Cornell Companies, Inc. [Member]
Additional Business Combination (Textuals) [Abstract]
Outstanding common stock					100.00%
Aggregate consideration of acquisition, Net of cash acquired					$ 618.3
Recovery of accounts receivable and insurance settlement for property as reduction in operating expense	$ 2.5

Shareholders' Equity (Details) - USD ($)
shares in Thousands, $ in Thousands

3 Months Ended

6 Months Ended

Jul. 03, 2011

Jul. 04, 2010

Jul. 03, 2011

Jul. 04, 2010

Aug. 12, 2010

Changes in shareholders' equity that are attributable to the Company's shareholders and to non controlling interests

Stock option and restricted stock award transactions, net

^[1]

$ 1,039,490

2,209

392

Stock based compensation expense

3,598

Distribution to noncontrolling interest

(4,012)

Change in foreign currency translation, net

Net Income (loss)

$ 21,163

$ 17,025

37,543

$ 34,733

1,140

Pension liability, net

Unrealized loss on derivative instruments, net

(357)

21,660

$ 13,941

38,345

31,833

Shareholders' Equity (Textuals) [Abstract]

1,080,022

$ 1,080,022

Non Controlling Interest In MCF as a percentage of equity

100.00%

Duration of management contract in the joint venture (in years)

25 years

Company's shares in profits of joint venture

88.75%

Second joint venture partner's shares in profits of joint venture

11.75%

Cash distribution to the partners of MCF

$ 4,012

$ 0

Common Stock [Member]

Changes in shareholders' equity that are attributable to the Company's shareholders and to non controlling interests

Beginning Balance, Shares

$ 845

64,432

Stock option and restricted stock award transactions, net

$ 6

Stock option and restricted stock award transactions, net shares

626

Changes in shareholders' equity that are attributable to the Company's shareholders and to non controlling interests

$ 851

Ending Balance, Shares

65,058

Treasury Shares [Member]

Beginning Balance, Shares

$ (139,049)

20,074

Additional Paid-in Capital [Member]

$ (139,049)

Ending Balance, Shares

20,074

Changes in shareholders' equity that are attributable to the Company's shareholders and to non controlling interests

Stock option and restricted stock award transactions, net

$ 718,489

2,203

392

Stock based compensation expense

3,598

Accumulated Other Comprehensive Income (Loss) [Member]

$ 724,682

724,682

Changes in shareholders' equity that are attributable to the Company's shareholders and to non controlling interests

10,071

Change in foreign currency translation, net

1,150

Pension liability, net

Unrealized loss on derivative instruments, net

(357)

812

Retained Earnings [Member]

10,883

Changes in shareholders' equity that are attributable to the Company's shareholders and to non controlling interests

428,545

Net Income (loss)

38,368

38,368

Noncontrolling Interest [Member]

466,913

Changes in shareholders' equity that are attributable to the Company's shareholders and to non controlling interests

Distribution to noncontrolling interest

20,859

(4,012)

Change in foreign currency translation, net

Net Income (loss)

(825)

(10)

(835)

$ 15,742

[1]	Derived from audited financial statements.

Equity Incentive Plans (Details) $ / shares in Units, shares in Thousands, $ in Thousands	6 Months Ended
	Jul. 03, 2011 USD ($) $ / shares shares
Summary of the activity of stock option awards
Options outstanding, Beginning Balance , Shares \| shares	1,401
Options outstanding, Beginning Balance, Wtd. Avg. Exercise Price \| $ / shares	$ 15.01
Options outstanding, Beginning Balance, Wtd. Avg., Remaining Contractual Term	5.84
Options outstanding, Beginning Balance, Average Intrinsic Value \| $	$ 13,517
Options granted, Shares \| shares	554
Options granted, Wtd. Avg. Exercise Price \| $ / shares	$ 24.71
Options exercised, Shares \| shares	(253)
Options exercised, Wtd. Avg. Exercise Price \| $ / shares	$ 8.74
Options forfeited/canceled/expired, Shares \| shares	(29)
Options forfeited/canceled/expired, Wtd. Avg. Exercise Price \| $ / shares	$ 18.53
Options outstanding, Ending Balance , Shares \| shares	1,673
Options outstanding, Ending Balance, Wtd. Avg. Exercise Price \| $ / shares	$ 19.11
Options outstanding, Ending Balance, Wtd. Avg., Remaining Contractual Term	7.05
Options outstanding, Ending Balance, Average Intrinsic Value \| $	$ 7,893
Options exercisable at July 3, 2011, Shares \| shares	955
Options exercisable at July 3, 2011, Wtd. Avg. Exercise Price \| $ / shares	$ 16.31
Options exercisable at July 3, 2011, Wtd. Avg. Remaining Contractual Term	5.54
Options exercisable at July 3, 2011, Aggregate Intrinsic Value \| $	$ 6,917
Summary of the activity of restricted stock
Restricted stock outstanding shares, Beginning Balance \| shares	161
Restricted stock outstanding Wtd. Avg. Grant Date Fair Value, Beginning Balance \| $ / shares	$ 24.60
Granted shares \| shares	373
Granted Wtd. Avg. Grant Date Fair Value \| $ / shares	$ 24.60
Vested shares \| shares	(48)
Vested Wtd. Avg. Grant Date Fair Value \| $ / shares	$ 25.75
Forfeited/canceled shares \| shares
Forfeited/canceled Wtd. Avg. Grant Date Fair Value \| $ / shares
Restricted stock outstanding shares, Ending Balance \| shares	486
Restricted stock outstanding Wtd. Avg. Grant Date Fair Value, Ending Balance \| $ / shares	$ 23.34

Equity Incentive Plans (Details Textual) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended		3 Months Ended	6 Months Ended
	Apr. 30, 2011	Mar. 31, 2011	Jul. 03, 2011	Jul. 03, 2011	Jul. 04, 2010	Feb. 16, 2011	Aug. 12, 2010
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized ammended						1,083,000	4,400,000
Common stock available for the issuance of awards			1,696,704	1,696,704
Equity Incentive Plans (Textuals) [Abstract]
Common stock subject to awards under the 2006 Plan						2,000,000	2,000,000
Number of shares authorized previously							2,400,000
Number of shares authorized ammended						1,083,000	4,400,000
Stock awards vested on grant date			20.00%	20.00%
Stock awards vested through 2015				20.00%
Increments of restricted stock granted			25.00%
Share based compensation awards other than option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized ammended						2,166,000
Common stock available for the issuance of awards			946,804	946,804
Equity Incentive Plans (Textuals) [Abstract]
Number of shares authorized ammended						2,166,000
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation expense				$ 1.8	$ 1.7
Grant Date Fair Value Of Equity Awards Issued During Period				9.2
Unrecognized compensation costs related to non vested stock option awards			$ 9.2	$ 9.2
Expected weighted average period recognized of recognition				2.8
Stock awards vest over three years			49,010	49,010
Stock awards vest over four years			119,000	119,000
Equity Incentive Plans (Textuals) [Abstract]
Share based compensation expense				$ 1.8	1.7
Restricted Stock [Member] \| Senior Employee and Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized ammended			168,010	168,010
Equity Incentive Plans (Textuals) [Abstract]
Number of shares authorized ammended			168,010	168,010
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation expense				$ 1.8	0.7
Grant Date Fair Value Of Equity Awards Issued Price	$ 10.06	$ 9.72
Unrecognized compensation costs related to non vested stock option awards			$ 4.9	$ 4.9
Expected weighted average period recognized of recognition				3.2
Equity Incentive Plans (Textuals) [Abstract]
Share based compensation expense				$ 1.8	$ 0.7
Stock Options [Member] \| Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized ammended			25,000	25,000
Equity Incentive Plans (Textuals) [Abstract]
Number of shares authorized ammended			25,000	25,000
Stock Options [Member] \| Employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized ammended			529,350	529,350
Equity Incentive Plans (Textuals) [Abstract]
Number of shares authorized ammended			529,350	529,350
Performance Based Share [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock awards vesting period				3 years
Performance Based Share [Member] \| Chief Executive Officer and Senior Vice President [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized ammended			205,000	205,000
Equity Incentive Plans (Textuals) [Abstract]
Number of shares authorized ammended			205,000	205,000

Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 03, 2011	Jul. 04, 2010	Jul. 03, 2011	Jul. 04, 2010
Earnings Per Share, Basic and Diluted [Abstract]
Income from continuing operations	$ 21,163	$ 17,025	$ 37,543	$ 34,733
Net (income) loss attributable to noncontrolling interests	415	(8)	825	(44)
Income from continuing operations attributable to The GEO Group Inc.	$ 21,578	$ 17,017	$ 38,368	$ 34,689
Basic earnings per share from continuing operations attributable to The GEO Group Inc.
Weighted average shares outstanding	64,455	48,776	64,373	49,743
Per share amount	$ 0.33	$ 0.35	$ 0.60	$ 0.70
Diluted earnings per share from continuing operations attributable to The GEO Group Inc.
Weighted average shares outstanding	64,455	48,776	64,373	49,743
Stock options and restricted stock	403	538	414	737
Weighted average shares assuming dilution	64,858	49,314	64,787	50,480
Earnings per share diluted	$ 0.33	$ 0.35	$ 0.59	$ 0.69
Basic and diluted earnings per share (Textuals) [Abstract]
Antidilutive securities excluded from computation of earnings per share	77,472	25,893	56,094	38,973
Restricted Stock [Member]
Basic and diluted earnings per share (Textuals) [Abstract]
Antidilutive securities excluded from computation of earnings per share	0	0	0	0

Derivative Financial Instruments (Details) - USD ($)	3 Months Ended		6 Months Ended
Derivative Financial Instruments (Details) - USD ($)	Jul. 03, 2011	Jul. 04, 2010	Jul. 03, 2011	Jul. 04, 2010	Jan. 02, 2011	Oct. 20, 2009
Interest Rate Swaps [Line Items]
Interest Rate Swap Notional Amount	$ 100,000,000		$ 100,000,000
Notional amount coincide with the terms of the non-recourse debt	50,900,000		$ 50,900,000
Derivative Financial Instruments (Textuals) [Abstract]
Number Of Interest Rate Swap Agreements			Four
Variable interest rate payment to the same counterparties			Three-month LIBOR plus a fixed margin of between 4.16% and 4.29%
Fair value of the swap assets included as Other Non-Current Assets	$ 4,400,000		$ 4,400,000		$ 3,300,000
Ineffective portion of Fair value interest rate swap			$ 0
Fixed interest rate on cash flow interest rate derivative	9.70%		9.70%
Net unrealized loss recognized in the periods and recorded in accumulated other comprehensive income, net of tax	$ 200,000	$ 500,000	$ 400,000	$ 500,000
Fair value of the swap assets recorded as a component of other assets	$ 1,300,000		1,300,000		$ 1,800,000
Ineffective portion of Cash Flow Hedge interest rate swap			$ 0
Senior Note Due 2017 [Member]
Interest Rate Swaps [Line Items]
Percentage Rate of Senior Note	7.75%		7.75%			7.75%
Interest Rate Swap Notional Amount	$ 100,000,000		$ 100,000,000
Interest rate swap derivative assets [Member] \| Fair Value Hedging [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gains recognized and recorded in earnings related to fair value hedge	$ 2,100,000		$ 1,100,000

Goodwill and Other Intangible Assets, Net (Details)
$ in Thousands

6 Months Ended

Jul. 03, 2011

USD ($)

Goodwill Translation Adjustment

$ 244,009

^[1]

Acquisitions

282,915

U.S. Detention & Corrections [Member]

526,964

175,990

International services [Member]

175,990

Goodwill Translation Adjustment

762

802

GEO Care [Member]

67,257

Acquisitions

282,915

$ 350,172

[1]	Derived from audited financial statements.

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 43
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 68
-Subparagraph l
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6905597&loc=d3e13816-109267

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 72
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Goodwill and Other Intangible Assets, Net (Details 1)
$ in Thousands

6 Months Ended

12 Months Ended

Jul. 03, 2011

USD ($)

Jan. 02, 2011

USD ($)

$ 227,333

$ 101,074

(22,360)

Facility Management Contracts [Member]

204,973

$ 87,813

^[1]

Useful Life in Years, Minimum

$ 93,904

Facility Management Contracts [Member] | BI Acquisition [Member]

$ (17,903)

Useful Life in Years, Minimum

Covenants not to compete [Member]

$ 61,000

Useful Life in Years, Minimum

$ 7,170

Covenants not to compete [Member] | BI Acquisition [Member]

$ (3,237)

$ 1,400

Technology [Member]

Technology [Member] | BI Acquisition [Member]

$ (1,220)

Foreign currency translation [Member]

$ 21,800

U.S. Detention & Corrections [Member]

(41)

54,199

(13,135)

U.S. Detention & Corrections [Member] | Facility Management Contracts [Member]

41,064

49,850

U.S. Detention & Corrections [Member] | Facility Management Contracts [Member] | BI Acquisition [Member]

(11,639)

U.S. Detention & Corrections [Member] | Covenants not to compete [Member]

4,349

U.S. Detention & Corrections [Member] | Covenants not to compete [Member] | BI Acquisition [Member]

(1,496)

U.S. Detention & Corrections [Member] | Technology [Member]

U.S. Detention & Corrections [Member] | Technology [Member] | BI Acquisition [Member]

U.S. Detention & Corrections [Member] | Foreign currency translation [Member]

International services [Member]

2,713

2,754

(394)

International services [Member] | Facility Management Contracts [Member]

2,319

2,754

International services [Member] | Facility Management Contracts [Member] | BI Acquisition [Member]

(394)

International services [Member] | Covenants not to compete [Member]

International services [Member] | Covenants not to compete [Member] | BI Acquisition [Member]

International services [Member] | Technology [Member]

International services [Member] | Technology [Member] | BI Acquisition [Member]

International services [Member] | Foreign currency translation [Member]

(41)

GEO Care [Member]

170,421

44,121

(8,831)

GEO Care [Member] | Facility Management Contracts [Member]

161,590

41,300

GEO Care [Member] | Facility Management Contracts [Member] | BI Acquisition [Member]

(5,870)

GEO Care [Member] | Covenants not to compete [Member]

61,000

$ 2,821

GEO Care [Member] | Covenants not to compete [Member] | BI Acquisition [Member]

(1,741)

GEO Care [Member] | Technology [Member]

1,400

GEO Care [Member] | Technology [Member] | BI Acquisition [Member]

(1,220)

GEO Care [Member] | Foreign currency translation [Member]

21,800

$ 0

[1]	Derived from audited financial statements.

Goodwill and Other Intangible Assets, Net (Details2) - Trades name [Member] - BI Acquisition [Member] $ in Thousands	6 Months Ended
	Jul. 03, 2011 USD ($)
Intangible assets
Indefinite-Lived intangible assets useful life maximum	Indefinite
Indefinite-Lived Intangible Assets (Excluding Goodwill)	$ 42,100
U.S. Detention & Corrections [Member]
Intangible assets
Indefinite-Lived Intangible Assets (Excluding Goodwill)	0
International services [Member]
Intangible assets
Indefinite-Lived Intangible Assets (Excluding Goodwill)	0
GEO Care [Member]
Intangible assets
Indefinite-Lived Intangible Assets (Excluding Goodwill)	$ 42,100

Goodwill and Other Intangible Assets, Net (Details 3) $ in Thousands	Jul. 03, 2011 USD ($)
Accumulated amortization expense
Accumulated amortization expense	$ 22,360
Facility Management Contracts [Member]
Accumulated amortization expense
Accumulated amortization expense	17,903
Technology [Member]
Accumulated amortization expense
Accumulated amortization expense	1,220
Covenants not to compete [Member]
Accumulated amortization expense
Accumulated amortization expense	3,237
U.S. Detention & Corrections [Member]
Accumulated amortization expense
Accumulated amortization expense	13,135
U.S. Detention & Corrections [Member] \| Facility Management Contracts [Member]
Accumulated amortization expense
Accumulated amortization expense	11,639
U.S. Detention & Corrections [Member] \| Technology [Member]
Accumulated amortization expense
Accumulated amortization expense	0
U.S. Detention & Corrections [Member] \| Covenants not to compete [Member]
Accumulated amortization expense
Accumulated amortization expense	1,496
International services [Member]
Accumulated amortization expense
Accumulated amortization expense	394
International services [Member] \| Facility Management Contracts [Member]
Accumulated amortization expense
Accumulated amortization expense	394
International services [Member] \| Technology [Member]
Accumulated amortization expense
Accumulated amortization expense	0
International services [Member] \| Covenants not to compete [Member]
Accumulated amortization expense
Accumulated amortization expense	0
GEO Care [Member]
Accumulated amortization expense
Accumulated amortization expense	8,831
GEO Care [Member] \| Facility Management Contracts [Member]
Accumulated amortization expense
Accumulated amortization expense	5,870
GEO Care [Member] \| Technology [Member]
Accumulated amortization expense
Accumulated amortization expense	1,220
GEO Care [Member] \| Covenants not to compete [Member]
Accumulated amortization expense
Accumulated amortization expense	$ 1,741

Goodwill And Other Intangible Assets, Net (Details 4) $ in Thousands	6 Months Ended
	Jul. 03, 2011 USD ($)
Estimated amortization expense for the remainder
Remainder of 2011	$ 9,655
2012	18,025
2013	15,114
2014	14,898
2015	14,867
Thereafter	90,314
Total	162,873
U.S. Detention & Corrections [Member]
Estimated amortization expense for the remainder
Remainder of 2011	2,794
2012	4,894
2013	3,556
2014	3,556
2015	3,556
Thereafter	22,708
Total	41,064
International services [Member]
Estimated amortization expense for the remainder
Remainder of 2011	74
2012	149
2013	149
2014	149
2015	149
Thereafter	1,649
Total	2,319
GEO Care [Member]
Estimated amortization expense for the remainder
Remainder of 2011	6,787
2012	12,982
2013	11,409
2014	11,193
2015	11,162
Thereafter	65,957
Total	$ 119,490

Goodwill and Other Intangible Assets, Net (Details Textual) $ in Millions	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 03, 2011 USD ($)	Jul. 04, 2010 USD ($)	Jul. 03, 2011 USD ($)	Jul. 04, 2010 USD ($)	Jan. 02, 2011 USD ($)	Feb. 10, 2011 USD ($)
Goodwill And Other Intangible Assets Net (Textuals) [Abstract]
Weighted average useful life			10.8
Net decrease in goodwill					$ 0.9
Amortization expense	$ 5.0	$ 0.6	$ 9.1	$ 1.1
BI Acquisition [Member]
Goodwill And Other Intangible Assets Net (Textuals) [Abstract]
Goodwill after Acquisition						$ 282.9
Weighted average period			1.1
Facility Management Contracts [Member]
Goodwill And Other Intangible Assets Net (Textuals) [Abstract]
Weighted average useful life			12.4
Weighted average period			1.3

Financial Instruments (Details) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Thousands	Jul. 03, 2011	Jan. 02, 2011
Fair Value Assets And Liabilities Measured On Recurring Basis [Abstract]
Interest rate swap derivative assets	$ 5,665	$ 5,131
Investments Canadian governmental issued securities	7,662	7,533
Quoted Prices in Active Markets (Level 1) [Member]
Fair Value Assets And Liabilities Measured On Recurring Basis [Abstract]
Interest rate swap derivative assets	0	0
Investments Canadian governmental issued securities	0	0
Significant Other Observable Inputs (Level 2) [Member]
Fair Value Assets And Liabilities Measured On Recurring Basis [Abstract]
Interest rate swap derivative assets	5,665	5,131
Investments Canadian governmental issued securities	7,662	7,533
Significant Unobservable Inputs (Level 3) [Member]
Fair Value Assets And Liabilities Measured On Recurring Basis [Abstract]
Interest rate swap derivative assets	0	0
Investments Canadian governmental issued securities	$ 0	$ 0

Fair values as of the balance sheet date of all assets resulting from contracts that meet the criteria of being accounted for as derivative instruments, net of the effects of master netting arrangements.

This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents investment securities as of the balance sheet date which may include marketable securities, derivative financial instruments, and investments accounted for under the equity method.

Cash and cash equivalents, carrying value

Fair Value of Assets and Liabilities (Details) - USD ($)
$ in Thousands

Jul. 03, 2011

Jan. 02, 2011

Jul. 04, 2010

Jan. 03, 2010

Assets:

$ 57,453

$ 39,664

^[1]

$ 40,135

$ 33,856

Cash and cash equivalents, carrying value

184,009

191,394

^[1]

Carrying Value [Member]

Assets:

57,453

39,664

Cash, Restricted, including current portion

102,553

90,642

Borrowings under revolver and term loans

699,296

557,758

Carrying Value [Member] | Senior Note due 2017 [Member]

Carrying Value [Member] | Senior Notes Due 2021 [Member]

246,953

250,078

Carrying Value [Member] | Other [Member]

300,000

Carrying Value [Member] | Australian Subsidiary [Member]

170,188

176,384

Estimate of Fair Value [Member]

45,767

46,300

Assets:

Cash and cash equivalents, carrying value

57,453

39,664

Cash, Restricted, including current portion

102,553

90,642

Borrowings under revolver and term loans

703,951

562,610

Estimate of Fair Value [Member] | Senior Note due 2017 [Member]

Estimate of Fair Value [Member] | Senior Notes Due 2021 [Member]

262,813

265,000

Estimate of Fair Value [Member] | Other [Member]

302,250

Estimate of Fair Value [Member] | Australian Subsidiary [Member]

173,532

180,340

$ 45,808

$ 46,178

[1]	Derived from audited financial statements.

Fair Value of Assets and Liabilities (Details Textuals)	Jul. 03, 2011	Feb. 10, 2011	Oct. 20, 2009
Senior Note due 2017 [Member]
Fair Value of Assets and Liabilities (Textuals)[Abstract]
Percentage Rate of Senior Note	7.75%		7.75%
Senior Notes Due 2021 [Member]
Fair Value of Assets and Liabilities (Textuals)[Abstract]
Percentage Rate of Senior Note	6.625%	6.625%

Variable Interest Entities (Details Textual) £ / shares in Units, $ in Millions	3 Months Ended	6 Months Ended
	Jul. 03, 2011 GBP (£) £ / shares shares	Jul. 03, 2011 GBP (£) £ / shares shares	Jul. 03, 2011 USD ($) shares
Variable Interest Entities (Textual) [Abstract]
Ownership percentage in South African Custodial Services Pty. Limited	50.00%
Life term of contract to design correctional center in South Africa awarded to South African Custodial Services Pty. Limited	25 years
Reduction of government guarantee in case of default		80.00%
Investment in joint venture, South African Custodial Services Pty. Limited			$ 9.4
Term period of non-recourse bonds of the Company	10 years	10 years
Terms of the lease with Cornell	Company will lease the assets for the remainder of the 20-year base term, which ends in 2021, and has options at its sole discretion to renew the Lease for up to approximately 25 additional years.
Not Consolidated Owned Joint Venture in United Kingdom	50.00%
GEO Amey [Member]
Variable Interest Entities (Textual) [Abstract]
Issued share capital \| £	£ 100	£ 100
Issued share capital divided in no of share \| shares	100	100	100
Par value of share issued \| £ / shares	£ 1	£ 1
Taxable Revenue Bonds STLDC [Member]
Variable Interest Entities (Textual) [Abstract]
Aggregate principal amount			$ 49.5
MCFs Non Recourse Debt [Member]
Variable Interest Entities (Textual) [Abstract]
Stated interest rate of bonds	8.47%	8.47%	8.47%

Debt (Details)	6 Months Ended
Debt (Details)	Jul. 03, 2011
Indebtedness under the revolver and the term loan A and term loan A - 2 bears interest
Bonds fixed coupon rates maximum	4.10%
Maximum [Member]
Indebtedness under the revolver and the term loan A and term loan A - 2 bears interest
Debt instrument interest rate in addition to LIBOR	3.00%
Debt instrument interest rate in addition to base rate borrowings	2.00%
Maximum Leverage Ratios
Through and including the last day of the fiscal year 2011	5.25
First day of fiscal year 2012 through and including that last day of fiscal year 2012	5.00
First day of fiscal year 2013 through and including that last day of fiscal year 2013	4.75
Thereafter	4.25
Maximum senior secured leverage ratios
Through and including the last day of the fiscal year 2012	3.25
First day of the third quarter of fiscal year 2012 through and including that last day of the second quarter of the fiscal year 2013	3.00
Thereafter	2.75
Minimum [Member]
Indebtedness under the revolver and the term loan A and term loan A - 2 bears interest
Debt instrument interest rate in addition to LIBOR	2.00%
Debt instrument interest rate in addition to base rate borrowings	1.00%
Maximum Leverage Ratios
Through and including the last day of the fiscal year 2011	1.00
First day of fiscal year 2012 through and including that last day of fiscal year 2012	1.00
First day of fiscal year 2013 through and including that last day of fiscal year 2013	1.00
Thereafter	1.00
Maximum senior secured leverage ratios
Through and including the last day of the fiscal year 2012	1.00
First day of the third quarter of fiscal year 2012 through and including that last day of the second quarter of the fiscal year 2013	1.00
Thereafter	1.00
Unused Letters Of Credit [Member]
Indebtedness under the revolver and the term loan A and term loan A - 2 bears interest
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Minimum	2.00%
Bonds fixed coupon rates maximum	3.00%
Unused Revolver [Member]
Indebtedness under the revolver and the term loan A and term loan A - 2 bears interest
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Minimum	0.375%
Bonds fixed coupon rates maximum	0.50%

Debt (Details 1)	Jul. 03, 2011
Senior Note Due 2017 [Member]
Redemption of 7 3/4% Senior Notes
2013	103.875%
2014	101.938%
2015 and thereafter	100.00%
Senior Unsecured Note Due 2021 [Member]
Redemption of 6.625% Senior Notes
2016	103.3125%
2017	102.2083%
2018	101.1042%
2019 and thereafter	100.00%

Debt (Details Textuals) R in Millions, $ in Millions, $ in Millions	6 Months Ended
	Jul. 03, 2011 USD ($)	Jul. 03, 2011 CAD ($)	Jul. 03, 2011 ZAR (R)	Jul. 03, 2011 USD ($)	Jan. 02, 2011 USD ($)
Debt (Textual) [Abstract]
Reduction in LIBOR floor rate	1.00% per annum from 2.25% per annum
Incremental borrowings under senior credit facility	$ 150.0
Outstanding balance in Senior Credit Facility				$ 68.6
Debt (Textual) [Abstract]
Additional borrowing capacity	$ 250.0
Deferred financing fees written off, net of accumulated amortization				9.1
Borrowing under amended senior credit facility				150.0
Number of beds in South Texas detention complex in Frio County	1,904
Maximum amount of obligation of SACS guaranteed through the issuance of letters of credit			R 60.0	$ 9.0
Percentage of amount payable by SACS into the restricted account guaranteed by company		60.00%	60.00%	60.00%
Stand by letters of credit provided as security for guarantee			R 8.4	$ 1.3
Maximum loan amount under stand by facility to SACS			R 20.0	3.0
Potential estimated exposure of tax obligations		$ 2.5		2.6
Liability related to potential tax exposure				1.9	$ 1.8
Letters of guarantee outstanding relating to performance guarantees				$ 10.4
Number of letters of guarantee outstanding under separate international facilities relating to performance guarantees		8	8	8
Maximum [Member]
Debt (Textual) [Abstract]
Maximum interest coverage ratio as per credit agreement	3.00
Minimum [Member]
Debt (Textual) [Abstract]
Maximum interest coverage ratio as per credit agreement	1.00
Senior Unsecured Note Due 2021 [Member]
Debt (Textual) [Abstract]
Senior Notes				$ 300.0
Eurodollar Loans [Member]
Debt (Textual) [Abstract]
Reduction in applicable rate	2.75% per annum from 3.25% per annum
ABR Loans [Member]
Debt (Textual) [Abstract]
Reduction in applicable rate	1.75% per annum from 2.25% per annum
Term Loan A, B And A - 2 [Member]
Debt (Textual) [Abstract]
Outstanding balance in Senior Credit Facility				489.3
Revolver [Member]
Debt (Textual) [Abstract]
Senior Notes				500.0
Libor swap interest rate	Libor + 2.75%
Maturity date of senior credit facilities	Aug. 01, 2015
Outstanding balance in Senior Credit Facility				210.0
Additional Revolver [Member]
Debt (Textual) [Abstract]
Outstanding balance in Senior Credit Facility				221.4
Term Loan A [Member]
Debt (Textual) [Abstract]
Senior Notes				150.0
Libor swap interest rate	Libor + 2.75%
Maturity date of senior credit facilities	Aug. 01, 2015
Term Loan A - 2 [Member]
Debt (Textual) [Abstract]
Senior Notes				150.0
Libor swap interest rate	Libor + 2.75%
Maturity date of senior credit facilities	Aug. 01, 2015
Term Loan B [Member]
Debt (Textual) [Abstract]
Senior Notes				$ 200.0
Libor swap interest rate	Libor + 2.75% with Libor floor of 1.00%
Maturity date of senior credit facilities	Aug. 01, 2016

Debt (Details Textual 1)
R in Millions, $ in Millions, $ in Millions

1 Months Ended

3 Months Ended

6 Months Ended

Feb. 10, 2011

USD ($)

Oct. 31, 2009

USD ($)

Jul. 03, 2011

CAD ($)

Jul. 03, 2011

AUD ($)

Jul. 03, 2011

USD ($)

Jul. 04, 2010

USD ($)

Oct. 21, 2011

USD ($)

Aug. 04, 2011

USD ($)

Jul. 03, 2011

ZAR (R)

Jul. 03, 2011

AUD ($)

Jul. 03, 2011

USD ($)

Jan. 02, 2011

USD ($)

Feb. 01, 2010

USD ($)

Oct. 20, 2009

USD ($)

Private offering in aggregate principal amount

$ 250,000,000

Weighted average interest rate on oustanding borrowings under Senior Credit Facility

$ 482,260,000

$ 97,000,000

3.20%

Bonds fixed coupon rates maximum

4.10%

Term period of non-recourse bonds of the Company

$ 184,009,000

$ 191,394,000

^[1]

10 years

Percentage of amount payable by SACS into the restricted account guaranteed by company

$ 1,617,504,000

1,511,292,000

^[1]

60.00%

Stand by letters of credit provided as security for guarantee

R 8.4

$ 1,300,000

Maximum loan amount under stand by facility to SACS

R 20.0

3,000,000

Potential estimated exposure of tax obligations

$ 2.5

2,600,000

$ 1,900,000

1,800,000

Number of letters of guarantee outstanding under separate international facilities relating to performance guarantees

Variable Interest Entity, Primary Beneficiary [Member]

$ 125,509,000

132,078,000

^[1]

Long-term Debt, Gross

27,300,000

Payment from restricted cash for the current portion of periodic debt service requirement

164,937,000

167,209,000

^[1]

$ 4,800,000

Current Portion of Non-recourse Debt

5,000,000

Current restricted cash

6,300,000

Non current restricted cash

11,000,000

Non Recourse Debt Northwest Detention Center [Member]

Aggregate principal amount

57,000,000

Bonds fixed coupon rates minimum

3.80%

Long-term Debt, Gross

25,700,000

Payment from restricted cash for the current portion of periodic debt service requirement

Current Portion of Non-recourse Debt

6,100,000

Current restricted cash

7,000,000

Non current restricted cash

$ 5,800,000

MCFs Non Recourse Debt [Member]

8.47%

Net premium of non-recourse debt

$ 108,300,000

108,300,000

9,700,000

Current Portion of Non-recourse Debt

14,600,000

Debt service reserve fund balance

$ 23,800,000

Senior Note due 2017 [Member]

Private offering in aggregate principal amount

7.75%

$ 250,000,000

Discounting on senior notes

246,400,000

$ 3,600,000

Redemption price as percentage of principal amount before October 15, 2013

100.00%

Percentage of notes redeemable by proceed from specified equity offerings

35.00%

Redemption price as percentage of principal amount on or before October 15, 2012

107.75%

Notice period for redemption of Senior Notes at the option of the company

not less than 30 nor more than 60 days

Senior Notes Due 2021 [Member]

Private offering in aggregate principal amount

6.625%

$ 300,000,000

Principal Amount of Senior notes due 2021 exchanged with Senior notes due 2017

$ 250,000,000

$ 300,000,000

Redemption price as percentage of principal amount before October 15, 2013

$ 293,300,000

100.00%

Percentage of notes redeemable by proceed from specified equity offerings

35.00%

Redemption price as percentage of principal amount on or before October 15, 2012

106.625%

Aggregate principal amount

$ 300,000,000

Notice period for redemption of Senior Notes at the option of the company

not less than 30 nor more than 60 days

Senior Notes Due 2013 [Member]

Taxable Revenue Bonds STLDC [Member]

8.25%

Aggregate principal amount

$ 49,500,000

Bonds fixed coupon rates minimum

4.63%

Bonds fixed coupon rates maximum

5.07%

Subordinate Notes STLDC [Member]

Subordinated notes receivable from STLDC

5,000,000

Subordinate Notes STLDC [Member] | South Texas Detention Complex Carrying Value [Member] | Variable Interest Entity, Primary Beneficiary [Member]

Australian Subsidiary's Non Recourse Debt [Member]

26,300,000

27,000,000

Minimum value of restricted cash balance required to be maintained

$ 45,800,000

$ 46,300,000

Current restricted cash

$ 5.4

Interest rate terms

Variable rate quoted by certain Australian banks plus 140 basis points

$ 5.0

[1]	Derived from audited financial statements.

Commitments and Contingencies (Details) $ in Millions, $ in Millions	6 Months Ended
	Jul. 03, 2011 AUD ($)	Jul. 03, 2011 USD ($)	Jun. 22, 2011 USD ($)	May 29, 2011	Apr. 30, 2011	Feb. 28, 2011
Commitments and Contingencies (Textuals) [Abstract]
Verdict against the company in wrongful death action			$ 6.5
Amount of liability responsible for wrongful death action			$ 3.0
Claims against the company related to property damages including interest	$ 18	$ 19.4
Maximum exposure to the company if appeal resolved unfavorably		2.6
Estimated construction capital project cost		279.0
Cost already spent on existing capital projects		87.6
Remaining capital required for capital projects		182.9
Capital expenditure related to facility maintenance cost minimum range		20.0
Capital expenditure related to facility maintenance cost maximum range		$ 25.0
South texas intermediate sanction facility [Member]
Additional Commitments and Contingencies (Textuals) [Abstract]
Number of beds under terminated contract						424
Bridgeport correctional center [Member]
Additional Commitments and Contingencies (Textuals) [Abstract]
Number of beds under terminated contract					970
Graceville correctional facility [Member]
Additional Commitments and Contingencies (Textuals) [Abstract]
Number of beds under terminated contract				215

Business Segment and Geographic Information (Details) - USD ($)
$ in Thousands

3 Months Ended

6 Months Ended

Jul. 03, 2011

Jul. 04, 2010

Jul. 03, 2011

Jul. 04, 2010

Jan. 02, 2011

Revenues:

$ 407,817

$ 280,095

$ 799,583

$ 567,637

21,056

9,474

39,858

18,712

General and administrative expenses

78,117

53,705

151,795

105,677

(27,710)

(20,655)

(60,498)

(38,103)

Total Operating Income

50,407

33,050

91,297

67,574

U.S. Detention & Corrections [Member]

2,982,293

$ 2,422,799

^[1]

Revenues:

241,676

192,081

483,305

381,788

13,326

8,177

26,254

16,083

54,371

45,528

110,148

90,468

International services [Member]

1,906,439

1,855,067

Revenues:

55,284

44,708

108,413

90,590

548

420

1,077

855

2,323

3,407

6,274

5,250

100,878

103,004

GEO Care [Member]

Revenues:

110,857

36,973

207,746

74,475

7,182

877

12,527

1,774

21,446

4,573

35,293

8,814

Facility Constructions and Design [Member]

765,907

301,334

Revenues:

6,333

119

20,784

(23)

$ 197

$ 1,145

Reportable segment assets

144

$ 2,773,368

$ 2,259,431

[1]	Derived from audited financial statements.

Business Segment and Geographic Information (Details 1) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 03, 2011	Jul. 04, 2010	Jul. 03, 2011	Jul. 04, 2010
Pre-Tax Income Reconciliation of Segments
Operating income	$ 50,407	$ 33,050	$ 91,297	$ 67,574
Unallocated Amount:
General and administrative expenses	(27,710)	(20,655)	(60,498)	(38,103)
Net interest expense	(17,783)	(6,961)	(33,175)	(13,546)
Income before income taxes and equity in earnings of affiliate	32,624	26,089	58,122	54,028
Segment Reporting Information [Member]
Pre-Tax Income Reconciliation of Segments
Operating income	$ 78,117	$ 53,705	$ 151,795	$ 105,677

Business Segment and Geographic Information (Details 2) - USD ($)
$ in Thousands

Jul. 03, 2011

Jan. 02, 2011

Reportable segment assets

$ 2,982,293

$ 2,422,799

^[1]

2,773,368

2,259,431

Cash

57,453

39,664

Deferred Tax Assets, Net, Total

102,553

90,642

$ 48,919

$ 33,062

[1]	Derived from audited financial statements.

Business Segment and Geographic Information (Details 3) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 03, 2011	Jul. 04, 2010	Jul. 03, 2011	Jul. 04, 2010
Revenues:
Revenues	$ 407,817	$ 280,095	$ 799,583	$ 567,637
Statement of Operations Data
Revenues	12,830	10,994	25,001	21,755
Operating income	5,369	4,508	10,129	8,600
Net income	2,837	2,257	4,160	3,437
Detention & Corrections [Member]
Revenues:
Revenues	296,960	236,789	591,718	472,378
GEO Care [Member]
Revenues:
Revenues	$ 110,857	36,973	207,746	74,475
Facility Constructions and Design [Member]
Revenues:
Revenues		$ 6,333	$ 119	$ 20,784

The amount of net income (loss) reported by an equity method investment of the entity.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 18
-Subparagraph f
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 18
-Paragraph 20
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph bb
-Article 1

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph w
-Article 1

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 4
-Section 08
-Paragraph g
-Subparagraph 1, 2

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(g))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6382943&loc=d3e33918-111571

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6382943&loc=d3e33912-111571

Business Segment and Geographic Information (Details 4) - USD ($) $ in Thousands	Jul. 03, 2011	Jan. 02, 2011
Balance Sheet Data
Current assets	$ 34,341	$ 40,624
Non-current assets	48,347	50,613
Current liabilities	3,696	3,552
Non-current liabilities	59,104	60,129
Shareholders equity	$ 19,888	$ 27,556

The amount of current assets reported by an equity method investment of the entity.

The amount of current liabilities reported by an equity method investment of the entity.

The amount of noncurrent assets reported by an equity method investment of the entity.

The amount of noncurrent liabilities reported by an equity method investment of the entity.

Business Segments and Geographic Information (DetailsTextual) - USD ($)	6 Months Ended
	Jul. 03, 2011	Jul. 04, 2010	Jan. 02, 2011
Business Segment and Geographical Information (Textuals) [Abstract]
Dividend received by South African Subsidiary from SAC	$ 5,402,000	$ 3,909,000
Investment in SACS	$ 9,900,000		$ 13,800,000

Benefit Plans (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
Benefit Plans (Details) - USD ($) $ in Thousands	Jul. 03, 2011	Jul. 04, 2010	Jul. 03, 2011	Jul. 04, 2010	Jan. 02, 2011
Change in Projected Benefit Obligation
Projected benefit obligation, beginning of period			$ 13,830	$ 16,206	$ 16,206
Service cost	$ 161	$ 131	322	262	525
Interest cost	167	$ 187	334	374	746
Actuarial gain					986
Benefits paid			(104)		(4,633)
Projected benefit obligation, end of period	14,382		14,382		13,830
Change in Plan Assets
Plan assets at fair value, beginning of period			0	$ 0	0
Company contributions			104		4,633
Benefits paid			(104)		(4,633)
Plan assets at fair value, end of period	0		0		0
Unfunded Status of the Plan	(14,382)		(14,382)		(13,830)
Amounts Recognized in Accumulated Other Comprehensive Income
Prior service cost	0		0		0
Net loss	1,640		1,640		1,671
Accrued pension cost	$ 1,640		$ 1,640		$ 1,671

Benefit Plans (Details 1) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
Benefit Plans (Details 1) - USD ($) $ in Thousands	Jul. 03, 2011	Jul. 04, 2010	Jul. 03, 2011	Jul. 04, 2010	Jan. 02, 2011
Components of Net Periodic Benefit Cost
Service cost	$ 161	$ 131	$ 322	$ 262	$ 525
Interest cost	167	187	334	374	$ 746
Amortization of: Prior service cost		10		20
Net loss	16	8	32	16
Net periodic pension cost	$ 344	$ 336	$ 688	$ 672
Weighted Average Assumptions for Expense
Discount rate	5.50%	5.75%	5.50%	5.75%
Rate of compensation increase, percentage	4.27%	4.50%	4.27%	4.50%

The increase in a defined benefit pension plan's projected benefit obligation or a defined benefit postretirement plan's accumulated postretirement benefit obligation due to the passage of time.

The actuarial present value of benefits attributed by the pension benefit formula to services rendered by employees during the period. The portion of the expected postretirement benefit obligation attributed to employee service during the period. The service cost component is a portion of the benefit obligation and is unaffected by the funded status of the plan.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a, h
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)(1)
-URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e1928-114920

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)(1)
-URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e1928-114920

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Service Cost (Component of Net Periodic Pension Cost)
-URI http://asc.fasb.org/extlink&oid=6525008

Restructuring Cost and Reserve [Line Items]

Benefit Plans (Details Textual) - USD ($) $ in Millions	6 Months Ended
Benefit Plans (Details Textual) - USD ($) $ in Millions	Jul. 03, 2011	Jan. 02, 2011
Benefit Plans (Textuals) [Abstract]
Deferred Compensation Arrangement with Individual, Recorded Liability	$ 5.8
Non-qualified deferred compensation arrangement with individual taxes as specified in agreement	$ 2.1
Additional Benefit Plans (Textuals) [Abstract]
Period of average compensation for pension benefit computation	5 years
Age limit for a lumpsum payment	No sooner than age 55
Liability relative to its pension plans and retirement agreements	$ 14.4	$ 13.8
Long-term portion of the pension liability	14.2	$ 13.6
Expected payment for benefit plans in fiscal year ending 2012	0.2
Former Chief Operating Officer [member]
Benefit Plans (Textuals) [Abstract]
Non-qualified deferred compensation arrangement with individual taxes as specified in agreement	1.6
Discounted retirement benefits under non-qualified deferred compensation agreement, including taxes as specified in the deferred compensation agreement	$ 4.4

Subsequent Events (Details Textual)
R in Millions

1 Months Ended

3 Months Ended

6 Months Ended

Jul. 31, 2011

USD ($)

Jul. 03, 2011

USD ($)

Jul. 04, 2010

USD ($)

Jul. 03, 2011

USD ($)

Jul. 04, 2010

USD ($)

Oct. 21, 2011

USD ($)

Oct. 01, 2011

Aug. 04, 2011

USD ($)

Aug. 03, 2011

ZAR (R)

Aug. 03, 2011

USD ($)

Jul. 09, 2011

Jul. 03, 2011

ZAR (R)

Jul. 03, 2011

USD ($)

Jan. 02, 2011

^[1]

Revenues from terminated contracts

$ 407,817,000

$ 280,095,000

$ 799,583,000

$ 567,637,000

Subsequent Events (Textual) [Abstract]

Maximum amount of obligation of SACS guaranteed through the issuance of letters of credit

R 60.0

$ 9,000,000

Expected reduced guarantees notified by SACS lenders

R 34.8

$ 5,200,000

Discount to purchase shares under Employee Stock Purchase Plan through payroll deductions

5.00%

Share to be offered for sale to eligible employees | shares

500,000

Number of bed leased as per the implementation of Realignment Plan

305

Number of bed owned under Desert view modified facility

643

Number of bed owned under Central Valley Modified Community Correctional Facility

625

Stock to be repurchased under stock repurchase program

$ 100,000,000

Number of shares of common stock outstanding | shares

65,058,075

64,432,459

Number of shares of common stock outstanding | shares

65,100,000

Contract Termination [Member]

Restructuring Cost and Reserve [Line Items]

Revenues from terminated contracts

$ 16,300,000

Senior Notes Due 2021 [Member]

Debt Instrument [Line Items]

Principal Amount of Senior notes due 2021 exchanged with Senior notes due 2017

$ 250,000,000

$ 300,000,000

[1]	Derived from audited financial statements.

Condensed Consolidating Financial Information (Details) - USD ($)
$ in Thousands

Jul. 03, 2011

Jan. 02, 2011

Jul. 04, 2010

Jan. 03, 2010

Assets

$ 57,453

$ 39,664

^[1]

$ 40,135

$ 33,856

Accounts receivable, less allowance for doubtful accounts

^[2]

38,734

41,150

^[1]

283,702

275,778

^[1]

47,983

32,126

^[1]

24,272

36,377

^[1]

452,144

425,095

^[1]

63,819

49,492

^[1]

1,617,504

1,511,292

^[1]

3,631

9,970

^[1]

36,711

37,544

^[1]

936

^[1]

526,964

244,009

^[1]

204,973

87,813

^[1]

75,611

56,648

^[1]

2,982,293

2,422,799

^[1]

81,457

73,880

^[1]

38,579

33,361

^[1]

Current portion of capital lease obligations, long-term debt and non-recourse debt

129,051

120,670

^[1]

50,563

41,574

^[1]

299,650

269,485

^[1]

107,370

63,546

^[1]

63,405

46,862

^[1]

13,644

13,686

^[1]

1,234,193

798,336

^[1]

184,009

191,394

^[1]

1,080,022

1,039,490

^[1]

The GEO Group Inc. [Member]

2,982,293

2,422,799

^[1]

Assets

9,953

2,614

12,436

12,376

Accounts receivable, less allowance for doubtful accounts

104,346

121,749

15,191

266

12,325

129,756

151,879

7,721

6,168

525,960

433,219

3,083

403,001

203,703

1,379,112

1,184,297

39,155

24,020

2,487,822

2,006,403

47,308

57,015

1,759

6,535

Current portion of capital lease obligations, long-term debt and non-recourse debt

64,501

55,081

17,235

9,500

130,803

128,131

15,874

1,881

1,805

25,599

22,767

1,233,643

798,336

1,080,022

1,039,490

Combined Subsidiary Guarantors [Member]

2,487,822

2,006,403

Assets

2,466

221

366

5,333

Accounts receivable, less allowance for doubtful accounts

157,741

130,197

28,665

12,808

16,211

23,222

205,083

166,448

882,741

867,046

548

6,887

14,305

14,380

526,128

243,213

202,654

85,384

68,382

45,820

1,899,571

1,429,178

33,189

13,254

19,612

10,965

Current portion of capital lease obligations, long-term debt and non-recourse debt

37,684

40,391

1,382

782

91,867

65,392

91,476

47,652

399,214

199,994

38,822

25,839

13,644

13,686

550

1,263,998

1,076,615

Combined Non-Guarantor Subsidiaries [Member]

1,899,571

1,429,178

Assets

45,034

36,829

$ 27,333

$ 16,147

Accounts receivable, less allowance for doubtful accounts

38,734

41,150

21,615

23,832

4,127

8,949

9,256

118,459

115,194

56,098

43,324

209,073

211,027

36,711

37,544

1,881

1,805

936

802

762

2,319

2,429

25,533

28,558

451,812

441,579

2,114

3,611

17,208

15,861

Current portion of capital lease obligations, long-term debt and non-recourse debt

26,866

33,624

31,946

31,292

78,134

84,388

18,092

18,089

56,443

40,006

184,009

191,394

115,114

107,682

451,812

441,579

Eliminations [Member]

Assets

Accounts receivable, less allowance for doubtful accounts

(1,154)

(8,426)

(1,154)

(8,426)

(419,187)

(219,888)

(1,379,112)

(1,184,297)

(57,459)

(41,750)

(1,856,912)

(1,454,361)

(1,154)

Current portion of capital lease obligations, long-term debt and non-recourse debt

(8,426)

(1,154)

(8,426)

(419,187)

(219,888)

(57,459)

(41,750)

(1,379,112)

(1,184,297)

$ (1,856,912)

$ (1,454,361)

[1]	Derived from audited financial statements.
[2]	Variable interest entities or "VIEs"

Condensed Consolidating Financial Information (Details 1) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 03, 2011	Jul. 04, 2010	Jul. 03, 2011	Jul. 04, 2010
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS (Unaudited)
Revenues	$ 407,817	$ 280,095	$ 799,583	$ 567,637
Operating expenses	308,644	216,916	607,930	443,248
Depreciation and amortization	21,056	9,474	39,858	18,712
General and administrative expenses	27,710	20,655	60,498	38,103
Operating income (loss)	50,407	33,050	91,297	67,574
Interest income	1,629	1,486	3,198	2,715
Interest expense	(19,412)	(8,447)	(36,373)	(16,261)
Income (loss) before income taxes and equity in earnings of affiliate	32,624	26,089	58,122	54,028
Provision for income taxes	12,879	10,192	22,659	21,013
Equity in earnings of affiliate, net of income tax provision of $563, $437, $1,587 and $1,223	1,418	1,128	2,080	1,718
Income (loss) before equity income of consolidated subsidiaries	21,163	17,025	37,543	34,733
Net income	21,163	17,025	37,543	34,733
Net (income) loss attributable to noncontrolling interests	415	(8)	825	(44)
Net income attributable to The GEO Group Inc.	21,578	17,017	38,368	34,689
The GEO Group Inc. [Member]
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS (Unaudited)
Revenues	146,733	154,754	290,124	307,614
Operating expenses	133,566	134,011	265,461	265,030
Depreciation and amortization	4,744	4,239	8,999	8,451
General and administrative expenses	9,520	10,878	20,964	19,758
Operating income (loss)	(1,097)	5,626	(5,300)	14,375
Interest income	7,767	310	13,504	611
Interest expense	(15,886)	(6,178)	(29,239)	(11,937)
Income (loss) before income taxes and equity in earnings of affiliate	(9,216)	(242)	(21,035)	3,049
Provision for income taxes	(3,560)	(105)	(8,128)	1,218
Income (loss) before equity income of consolidated subsidiaries	(5,656)	(137)	(12,907)	1,831
Income from consolidated subsidiaries, net of income tax provision	26,819	17,162	50,450	32,902
Net income	21,163	17,025	37,543	34,733
Net income attributable to The GEO Group Inc.	21,163	17,025	37,543	34,733
Combined Subsidiary Guarantors [Member]
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS (Unaudited)
Revenues	222,867	86,962	434,093	173,958
Operating expenses	147,831	53,826	291,512	109,801
Depreciation and amortization	14,436	4,281	27,127	8,328
General and administrative expenses	14,459	6,118	31,367	11,173
Operating income (loss)	46,141	22,737	84,087	44,656
Interest income	413	319	737	665
Interest expense	(7,983)	(516)	(13,922)	(1,024)
Income (loss) before income taxes and equity in earnings of affiliate	38,571	22,540	70,902	44,297
Provision for income taxes	14,904	8,823	27,397	17,573
Income (loss) before equity income of consolidated subsidiaries	23,667	13,717	43,505	26,724
Net income	23,667	13,717	43,505	26,724
Net income attributable to The GEO Group Inc.	23,667	13,717	43,505	26,724
Combined Non-Guarantor Subsidiaries [Member]
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS (Unaudited)
Revenues	57,514	51,174	113,015	111,664
Operating expenses	46,544	41,874	88,606	94,016
Depreciation and amortization	1,876	954	3,732	1,933
General and administrative expenses	3,731	3,659	8,167	7,172
Operating income (loss)	5,363	4,687	12,510	8,543
Interest income	1,562	1,450	3,025	2,619
Interest expense	(3,656)	(2,346)	(7,280)	(4,480)
Income (loss) before income taxes and equity in earnings of affiliate	3,269	3,791	8,255	6,682
Provision for income taxes	1,535	1,474	33,390	2,222
Equity in earnings of affiliate, net of income tax provision of $563, $437, $1,587 and $1,223	1,418	1,128	2,080	1,718
Income (loss) before equity income of consolidated subsidiaries	3,152	3,445	6,945	6,178
Net income	3,152	3,445	6,945	6,178
Net income attributable to The GEO Group Inc.	3,152	3,445	6,945	6,178
Eliminations [Member]
CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS (Unaudited)
Revenues	(19,297)	(12,795)	(37,649)	(25,599)
Operating expenses	(19,297)	(12,795)	(37,649)	(25,599)
Interest income	(8,113)	(593)	(14,068)	(1,180)
Interest expense	8,113	593	14,068	1,180
Income from consolidated subsidiaries, net of income tax provision	(26,819)	(17,162)	(50,450)	(32,902)
Net income	(26,819)	(17,162)	(50,450)	(32,902)
Net (income) loss attributable to noncontrolling interests	415	(8)	825	(44)
Net income attributable to The GEO Group Inc.	$ (26,404)	$ (17,170)	$ (49,625)	$ (32,946)

Condensed Consolidating Financial Information (Details 2) - USD ($)
$ in Thousands

6 Months Ended

Jul. 03, 2011

Jul. 04, 2010

Net cash provided by (used in) operating activities

$ 95,262

$ 85,338

Acquisition, cash consideration, net of cash acquired

(409,607)

Just Care purchase price adjustment

(41)

Proceeds from sale of property and equipment

619

334

Proceeds from sale of assets held for sale

6,640

Change in restricted cash

(11,478)

(5,218)

Net cash provided by (used in) investing activities

(87,362)

(56,363)

(501,188)

(61,288)

(46,832)

(41,084)

Payments for purchase of treasury shares

482,260

97,000

(77,278)

Distribution to MCF partners

(4,012)

Proceeds from the exercise of stock options

2,209

4,871

Net cash provided by (used in) financing activities

392

Debt issuance costs

(10,771)

423,246

(16,476)

Effect of Exchange Rate Changes on Cash and Cash Equivalents

469

(1,295)

17,789

6,279

39,664

^[1]

33,856

The GEO Group Inc. [Member]

57,453

40,135

Net cash provided by (used in) operating activities

64,488

59,432

Acquisition, cash consideration, net of cash acquired

(409,607)

Net cash provided by (used in) investing activities

(82,994)

(50,127)

(492,601)

(50,127)

(38,638)

(33,853)

Payments for purchase of treasury shares

482,260

97,000

(77,278)

Proceeds from the exercise of stock options

2,209

4,871

Net cash provided by (used in) financing activities

392

Debt issuance costs

(10,771)

435,452

(9,245)

7,339

2,614

12,376

Combined Subsidiary Guarantors [Member]

9,953

12,436

Net cash provided by (used in) operating activities

(1,202)

742

Just Care purchase price adjustment

(41)

Proceeds from sale of property and equipment

619

334

Proceeds from sale of assets held for sale

6,640

Net cash provided by (used in) investing activities

(3,236)

(5,654)

4,023

(5,361)

Net cash provided by (used in) financing activities

(576)

(348)

(576)

(348)

2,245

(4,967)

221

5,333

Combined Non-Guarantor Subsidiaries [Member]

2,466

366

Net cash provided by (used in) operating activities

31,976

25,164

Change in restricted cash

(11,478)

(5,218)

Net cash provided by (used in) investing activities

(1,132)

(582)

(12,610)

(5,800)

Distribution to MCF partners

(7,618)

(6,883)

(4,012)

Net cash provided by (used in) financing activities

(11,630)

(6,883)

Effect of Exchange Rate Changes on Cash and Cash Equivalents

469

(1,295)

8,205

11,186

36,829

16,147