2023-08-17T13:48:55-05:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 2875 MICHELLE DRIVE 300 IRVINE CA 92606 990 2022-01-01 951644055 YOUNG MEN'S CHRISTIAN ASSOCIATION OF ORANGE COUNTY YOUN 7145499622 13821 NEWPORT AVE 200 TUSTIN CA 92780 JEFF MCBRIDE PRESIDENT & CEO 7145499622 2023-08-16 1 JEFF MCBRIDE 999009999 1 LISA N RYSSEL CPA P00643670 7149781300 2023-08-16 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JEFF MCBRIDE 13821 NEWPORT AVE 200 TUSTIN CA 92780 70110422 0 X YMCAOC.ORG X 1922 CA THE YMCA OF ORANGE COUNTY PUTS CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD SPIRIT, MIND, AND BODY FOR ALL. 15 14 1407 226 0 0 7977412 29630902 25334541 31576367 5657 511496 -27933 146228 33289677 61864993 783005 889569 0 0 19582455 24696275 0 0 177571 11261216 13026109 31626676 38611953 1663001 23253040 41771301 61339462 11318489 8528876 30452812 52810586 X STRENGTHENING THE FOUNDATIONS OF COMMUNITY IS OUR CAUSE. WE WORK TO MAKE SURE THAT EVERYONE REGARDLESS OF AGE, INCOME, OR BACKGROUND HAS THE OPPORTUNITY TO LEARN, GROW, AND THRIVE THROUGH OUR FACILITIES, FITNESS PROGRAMS, FAMILY PROGRAMMING, COMMUNITY EVENTS, AND MORE. 0 0 16745165 630589 19926678 CHILDCARE: THE Y PROVIDES A SAFE AND INCLUSIVE BEFORE-AND-AFTER SCHOOL CARE PROGRAM WHICH SUPPORTS THE NEEDS AND PRIORITIES OF THE CHILD, THE FAMILY, AND THE SCHOOL. OUR PROGRAMS FACILITATE THE DEVELOPMENT OF THE WHOLE CHILD THROUGH MEANINGFUL EXPERIENCES, PROGRAMS, AND COLLABORATIONS THAT BUILD RELATIONSHIPS AND A SENSE OF COMMUNITY. CURRENTLY, THE Y DELIVERS CURRICULUM-BASED PROGRAMMING AT 80 LOCATIONS THROUGHOUT ORANGE COUNTY, RIVERSIDE COUNTY AND POMONA VALLEY. IN ADDITION, WE PROVIDE YEAR-ROUND EXPERIENCES THROUGH DAY CAMPS AND ENRICHMENT CLUBS. YOUTH EXPERIENCE CURRICULUM THROUGH A VARIETY OF CONTENT AREAS, HANDS-ON ACTIVITIES, CLUBS, SERVICE-LEARNING PROJECTS, AND ENRICHMENT CENTERS. 7544298 183910 7077728 MEMBERSHIP AND HEALTH AND FITNESS: THE Y PROVIDES COMPREHENSIVE HEALTH & WELLNESS PROGRAMMING TO YOUTH AND ADULTS. THROUGH QUALITY PROGRAMS AND PARTNERSHIPS THAT SPAN ACROSS 6 LOCATIONS AND 6 CITIES, THE COMMUNITY RECEIVES OPPORTUNITIES TO ENGAGE IN HEALTHIER HABITS, COMMUNITY INVOLVEMENT, GIVING BACK, AND BEING CONNECTED. THE Y IS A PLACE WHERE EVERYONE CAN WORK TOWARD THEIR OWN GOALS BY CHALLENGING THEMSELVES TO LEARN A NEW SKILL OR HOBBY, FOSTERING CONNECTIONS WITH FRIENDS, AND BRINGING LOVED ONES CLOSER TOGETHER THROUGH FAMILY-CENTERED HEALTHY ACTIVITIES. AT THE Y, IT'S NOT THE ACTIVITY AS MUCH AS IT IS ABOUT THE BENEFITS OF LIVING HEALTHIER TOGETHER AS A COMMUNITY. 4487273 34615 1280028 THE Y'S MISSION DOES NOT STOP AT TRADITIONAL SCHOOL OR FITNESS SETTING BUT EXTENDS BEYOND TO MEET THE NEEDS OF THOSE IN OUR COMMUNITY. THROUGH KEY PROGRAMS, THE Y OFFERS ALL COMMUNITY MEMBERS THE ABILITY TO PARTICIPATE IN PROGRAMS, MAKE NEW FRIENDS, BUILD MEMORIES, AND LIVE LIFE TO THEIR BEST. NEW HORIZONS IS A PROGRAM FOR ADULTS 18+ LIVING WITH DEVELOPMENTAL DISABILITIES AND SPECIAL NEEDS. THE NEW HORIZONS PROGRAM PROVIDES SAFE AND SUPERVISED RECREATIONAL OUTINGS IN THE COMMUNITY THAT OFFER SOCIAL INTERACTION, SKILL BUILDING, AND LIFE-LONG FRIENDSHIPS. WHILE PARTICIPANTS ARE HAVING FUN, THEIR FULL-TIME CAREGIVERS ARE PROVIDED WITH THE "TIME-OFF" THEY NEED TO BETTER CARE FOR THEIR LOVED ONES.THE Y INCLUSION PROGRAM ASSISTS CHILDREN WITH SPECIAL NEEDS OR DISABILITIES IN BECOMING INDEPENDENT, ENGAGED, AND SUCCESSFUL IN THEIR CHILDCARE SETTING. OUR POSITIVE AND SUPPORTIVE APPROACH FOCUSES ON BEHAVIOR MANAGEMENT AND PLAY, SOCIAL, AND SELF-CARE SKILLS DEVELOPMENT.THE Y IS A PROUD SUPPORTER OF THE AFTER SCHOOL EDUCATION & SAFETY ("ASES") PROGRAM FOR STUDENTS. THIS PROGRAM SUPPORTS LOW-INCOME FAMILIES BY PROVIDING A SAFE AND EDUCATIONAL AFTER SCHOOL ENVIRONMENT THROUGH STATE GRANTS. THE Y CURRENTLY OPERATES 17 ASES SITES, 9 IN WEST COVINA UNIFIED SCHOOL DISTRICT, 4 IN CAPISTRANO UNIFIED SCHOOL DISTRICT, ONE FOR THE ORANGE COUNTY DEPARTMENT OF EDUCATION AND 3 IN ORANGE UNIFIED SCHOOL DISTRICT. ASES STUDENTS RECEIVE HOMEWORK ASSISTANCE, SNACKS, AND PARTICIPATE IN ACTIVITIES THAT SUPPORT SCIENCE, TECHNOLOGY, ENGINEERING, ARTS, MATH (KNOWN AS "S.T.E.A.M."), LEADERSHIP, SPORTS, AND OTHER ENRICHMENT OPPORTUNITIES.THE YOUTH & GOVERNMENT PROGRAM IS A SIX-MONTH PROGRAM IN WHICH HIGH-SCHOOL AGED DELEGATES (9TH-12TH GRADES) LEARN ABOUT CALIFORNIA'S GOVERNMENT AND THE CHANGES THEY CAN MAKE IN THEIR COMMUNITIES. STUDENTS WILL ROLE-PLAY VARIOUS POSITIONS OF THE CALIFORNIA STATE LEGISLATURE AND THE STATE COURT SYSTEMS. STUDENTS PARTICIPATE BY JOINING THEIR HIGH SCHOOL DELEGATION AND ATTENDING WEEKLY MEETINGS WHERE THEY DISCUSS ISSUES FACING CALIFORNIA AND THE WAYS THE LEGISLATIVE AND JUDICIAL BRANCHES CAN EFFECT CHANGE. 2274617 40454 2218915 ADVENTURE GUIDES: THE ADVENTURE GUIDES PROGRAM WAS DEVELOPED BY THE Y TO HELP STRENGTHEN FAMILY RELATIONSHIPS. THE PROGRAM FOSTERS COMPANIONSHIP AND UNDERSTANDING AND SETS A FOUNDATION FOR POSITIVE, LIFELONG RELATIONSHIPS BETWEEN PARENT AND CHILD, AGES 3-12. THE PROGRAM IS DESIGNED TO BUILD A SENSE OF SELF-ESTEEM AND PERSONAL WORTH THROUGH EXPERIENCES IN NATURE, AT EVENTS, IN PLAY, AND MORE. THE PROGRAM PROVIDES THE FRAMEWORK TO MEET A MUTUAL NEED OF SPENDING ENJOYABLE, CONSTRUCTIVE, AND QUALITY TIME TOGETHER. 855593 1107090 Y CAMP HAS BEEN A TRADITION DATING BACK TO AS EARLY AS 1885. THE Y OFFERS A VARIETY OF CAMPS CREATED TO MEET THE NEEDS OF FAMILIES. THE Y CAMPS INCLUDE RESIDENTIAL, SUMMER DAY CAMPS, WINTER DAY CAMPS, AND SPECIALTY CAMPS. EACH CAMP IS DESIGNED WITH THE Y'S CORE VALUES OF CARING, HONESTY, RESPECT, AND RESPONSIBILITY AT THE CENTER OF ALL ACTIVITIES. Y CAMP PROGRAMS ARE EDUCATIONAL AND EXPERIENTIAL; THEY FOSTER COGNITIVE DEVELOPMENT, PHYSICAL WELL-BEING, SOCIAL GROWTH, CHARACTER DEVELOPMENT, LEADERSHIP SKILLS, AND A RESPECT FOR THE ENVIRONMENT. THROUGH A VARIETY OF ENGAGING ACTIVITIES AND THE USE OF NATURAL SURROUNDINGS, Y CAMP PROGRAMS ENCOURAGE PARTICIPANTS TO EXPLORE AND DEVELOP THEIR INTERESTS AND ABILITIES IN A SAFE AND NURTURING ENVIRONMENT. 3130210 40454 3326005 31906946 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 1 0 1 0 0 0 0 1 0 0 0 0 1 43 0 1 1407 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 14 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X X MATT LANGLEY 7145499622 13821 NEWPORT AVE 200 TUSTIN CA 92780 JEFF MCBRIDE PRESIDENT & CEO 40.00 X X 425188 0 125391 SEAN PEASLEY CHAIR 10.00 X X 0 0 0 DAVID K LAMB VICE CHAIR 2.00 X X 0 0 0 JULIETTE MEUNIER 2ND VICE CHAIR 2.00 X X 0 0 0 JOHN ROCHFORD SECRETARY 2.00 X X 0 0 0 RYAN FESSLER TREASURER 2.00 X X 0 0 0 ROSANNA COVEYOU PAST BOARD CHAIR 2.00 X 0 0 0 BRIAN CONSTABLE BOARD MEMBER 2.00 X 0 0 0 GREG CUSTER BOARD MEMBER 2.00 X 0 0 0 MICHAEL HAHN BOARD MEMBER 2.00 X 0 0 0 MINH HOANG BOARD MEMBER 2.00 X 0 0 0 JESS MEYERS BOARD MEMBER 2.00 X 0 0 0 DON SAULIC BOARD MEMBER 2.00 X 0 0 0 JAY SCOTT BOARD MEMBER 2.00 X 0 0 0 TONY SPRIGGS BOARD MEMBER 2.00 X 0 0 0 DOLORES DALY COO, ASST. SECRETARY 40.00 X 319823 0 37737 CHRISTINE SALAS CAO 40.00 X 249303 0 41188 KAYCEE MARTIN DIRECTOR OF OPERATIONS 40.00 X 172413 0 16919 ANNA ROMITI VP MARKETING AND COMMUNICATIONS 40.00 X 160826 0 35123 DORAIN CASSELL DIRECTOR OF OPERATIONS 40.00 X 153016 0 21598 BRYAN LE IT NETWORK ARCHITECT & ENGINEER MANAGER 40.00 X 151021 0 17851 TUNG NGO IT APPLICATIONS DEVELOPMENT & PROJECT MANAGER 40.00 X 150290 0 14351 MATTHEW LANGLEY CONTROLLER 40.00 X 130562 0 5036 ELIZABETH MACALLER EXECUTIVE DIRECTOR 40.00 X 122972 0 14485 ELIZABETH MEDINA EXECUTIVE DIRECTOR 40.00 X 108389 0 16907 2143803 0 346586 15 0 1 0 SEYFARTH SHAW ATTORNEYS LLP 3807 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 ATTORNEY SERVICES 411594 CAROTHERS DISANTE & FREUNDENBERGER LLP 18300 VON KARMAN AVE STE 800 IRVINE CA 92612 ATTORNEY SERVICES 153534 2 133823 10981466 18515613 29630902 CHILDCARE FEES 624410 19926678 19926678 MEMBERSHIP FEES 624100 5034770 5034770 ADVENTURE GUIDE FEES 624100 2218915 2218915 HEALTH & FITNESS FEES 624100 2042958 2042958 CAMP FEES 624100 1107090 1107090 1245956 1245956 31576367 627800 627800 241503 271084 -29581 -29581 -29581 7655171 16145 7724331 63289 -69160 -47144 -116304 -116304 186725 133823 186725 0 NON-EFT ADMINISTRATION FEE 561499 70207 70207 BANK REFUNDS AND CREDITS 561499 65004 65004 E-SPORTS 561499 34072 34072 6526 6526 175809 61864993 31610439 0 623652 889569 889569 1758523 1433196 316534 8793 19358839 15507642 3795776 55421 991637 833556 154193 3888 1037056 868851 164017 4188 1550220 1335789 209109 5322 261439 261439 73020 73020 44650 44650 840382 206530 631030 2822 721283 620537 99564 1182 2516161 2378029 138132 741995 682010 59020 965 299508 191324 106336 1848 33903 33903 303454 291285 5274 6895 1042183 869327 172835 21 622055 620886 1162 7 ACTIVITY ADMISSIONS 1982496 1982496 PROGRAM MATERIALS 1932416 1889465 42945 6 CREDIT CARD AND BANK FE 568491 518624 30654 19213 PRINTING AND PUBLICATIO 459830 453633 5904 293 582843 334197 181939 66707 38611953 31906946 6527436 177571 1223547 1782244 8225980 4019461 3110725 20411481 1859088 1994226 267800 288616 28340854 17104011 11052373 11236843 15861144 17701820 170644 3904771 41771301 61339462 2744433 3529934 1042083 1227017 7502449 29524 3771925 11318489 8528876 X 24701893 30509688 5750919 22300898 30452812 52810586 41771301 61339462 23253040 -895266 0 X X 0 1 X 1 0 X 8786131 5241325 4805036 7908311 29497079 56237882 944898 944896 1889794 9731029 6186221 4805036 7908311 29497079 58127676 15721872 42405804 336498 421880 405262 385639 627800 2177079 86624 64864 151488 174911 382280 54478 98355 594948 1304972 61761215 153623454 0.68660 0.90880 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 174,911. 2019 AMOUNT: $ 382,280. 2021 AMOUNT: $ 69,101. 2022 AMOUNT: $ 133,823. MISCELLANEOUS REVENUE - 2020 AMOUNT: $ 42,728. 2021 AMOUNT: $ 14,829. 2022 AMOUNT: $ 396,121. CHARGE BACK FEE RECOVERY - 2020 AMOUNT: $ 11,750. 2021 AMOUNT: $ 14,425. 2022 AMOUNT: $ 65,004. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 168444 34 34 168444 168444 38 38 168444 168444 1918 1918 168444 90000 78444 24 24 168444 90000 27 27 90000 1.00000 0 0 2280743 2280743 14323447 7902999 6420448 5557318 4578322 978996 5521396 4274287 1247109 657950 348403 309547 11236843 DEPOSITS 2200 ENDOWMENT INVESTMENTS 168444 OPERATING RIGHT-OF-USE ASSETS 3734127 3904771 DEPOSIT PAYABLE (TIPPER) 37798 LEASE LIABILITY 3734127 3771925 X 60306592 -895266 271084 -624182 60930774 44650 889569 934219 61864993 37948818 271084 271084 37677734 44650 889569 934219 38611953 PART V, LINE 4: PART OF THE FUNDS ARE TO BE USED TO PROVIDE PROGRAMS FOR YOUTH IN ORANGE COUNTY AND ANOTHER TO BE USED FOR PROGRAMS IN THE POMONA VALLEY AREA. PART X, LINE 2: THE YMCA IS RECOGNIZED AS TAX EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND THE CORRESPONDING STATE CODE AS A CHARITABLE ORGANIZATION WHEREBY ONLY UNRELATED BUSINESS INCOME IS SUBJECT TO INCOME TAX. THE YMCA HAD NO UNRELATED BUSINESS INCOME DURING THE YEARS ENDED DECEMBER 31, 2022 AND 2021. ACCORDINGLY, THERE IS NO PROVISION FOR INCOME TAXES IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. IN ACCORDANCE WITH FASB ASC 740-10-25, INCOME TAXES, AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH TAX TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED. THE YMCA DOES NOT BELIEVE THAT THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS, AND ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS OR ANY RELATED INTEREST OR PENALTIES AT DECEMBER 31, 2022 AND 2021. THE YMCAS TAX YEARS FROM 2019 TO 2022 ARE OPEN TO REVIEW FOR FEDERAL TAX PURPOSES, AND TAX YEARS FROM 2018 TO 2022 ARE OPEN TO REVIEW FOR STATE INCOME TAX PURPOSES. TIPPER IS A LIMITED LIABILITY COMPANY THAT WAS GRANTED TAX-EXEMPT STATUS UNDER THE FRANCHISE TAX BOARD REVENUE AND TAXATION CODE SECTION 23701H. ACCORDINGLY, THERE IS NO PROVISION FOR INCOME TAXES IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. FOR FEDERAL TAX PURPOSES, TIPPER IS CONSIDERED A DISREGARDED ENTITY AND FILES ON A CONSOLIDATED BASIS WITH THE YMCA. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 271,084. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANT EXPENSE 889,569. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 271,084. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANT EXPENSE 889,569. GOLF TOURNAMENT 234230 133823 100407 119550 DINNERS/BREAKFAST 69891 69891 44814 1 16427 16427 22361 320548 133823 186725 186725 186725 0 0 CHILDCARE FINANCIAL ASSISTANCE 620 630589 FMV DISCOUNTED CHILD CARE FEES ADULT/YOUTH HEALTH & FITNESS FIN. ASSISTANCE 2850 183910 FMV DISCOUNTED HEALTH AND FITNESS FEES ADVENTURE GUIDE FIN. ASSISTANCE 58 40454 FMV DISCOUNTED ADVENTURE GUIDE FEES COMMUNITY SERVICE PROGRAM FIN. ASSISTANCE 34 34615 FMV DISCOUNTED PROGRAM FEES X X 1 1 X X X X X X 0 0 0 0 0 1 0 0 0 JEFF MCBRIDE PRESIDENT & CEO 419466 0 0 0 5722 0 97989 0 27402 0 550579 0 0 0 DOLORES DALY COO, ASST. SECRETARY 242368 0 76285 0 1170 0 33550 0 4187 0 357560 0 0 0 CHRISTINE SALAS CAO 202201 0 45788 0 1314 0 27737 0 13451 0 290491 0 0 0 ANNA ROMITI VP MARKETING AND COMMUNICATIONS 154295 0 5426 0 1105 0 31748 0 3375 0 195949 0 0 0 KAYCEE MARTIN DIRECTOR OF OPERATIONS 148308 0 23025 0 1080 0 16516 0 403 0 189332 0 0 0 DORAIN CASSELL DIRECTOR OF OPERATIONS 130434 0 21264 0 1318 0 16874 0 4724 0 174614 0 0 0 BRYAN LE IT NETWORK ARCHITECT & ENGINEER MANA 146194 0 3812 0 1015 0 16612 0 1239 0 168872 0 0 0 TUNG NGO IT APPLICATIONS DEVELOPMENT & PROJEC 142826 0 6307 0 1157 0 13133 0 1218 0 164641 0 0 0 PART I, LINE 1A THE YMCA PAYS A MONTHLY FEE FOR A GOLF MEMBERSHIP FOR THE CEO/PRESIDENT. ANY NON-BUSINESS RELATED EXPENSES ARE PAID BY THE CEO/PRESIDENT. PART I, LINE 1B BONUSES ARE DETERMINED ON A NET BASIS AND GROSSED UP FOR PAYROLL PURPOSES. THERE IS NO WRITTEN POLICY REGARDING THE MONTHLY GOLF MEMBERSHIP. PART I, LINE 3 THE EXECUTIVE COMPENSATION COMMITTEE IS A STANDING COMMITTEE OF THE YMCA OF ORANGE COUNTY BOARD OF DIRECTORS COMMISSIONED TO ANNUALLY REVIEW THE COMPENSATION PAID TO THE CHIEF EXECUTIVE OFFICER (CEO) OF THE ORGANIZATION. ADDITIONAL RESOURCES, SUCH AS PUBLIC COMPENSATION DATA AND THE US OF AN OUTSIDE COMPENSATION CONSULTANT ARE USED IN THE ANNUAL REVIEW PROCESS IN DETERMINE THE ANNUAL COMPENSATION FOR THE CEO. PART I, LINE 6 THE CEO'S ANNUAL BONUS IS BASED ON PERFORMANCE AND IS DETERMINED BY THE EXECUTIVE COMPENSATION COMMITTEE. HIGHTOWER ADVISORS LLC BOARD MEMBER 39858 INVESTMENT ADVISORY 0 FORM 990, PART VI, SECTION A, LINE 1A THE ORGANIZATION HAS AN EXECUTIVE COMMITTEE COMPRISED OF THE CHAIRPERSON OF THE BOARD OF DIRECTORS, THE PRESIDENT OF THE ASSOCIATION, A VICE CHAIRPERSON, THE SECRETARY, AND THE TREASURER AND SUCH OTHER MEMBERS OF THE BOARD AS MY BE SPECIFIED BY THE BOARD BY RESOLUTION DULY ADOPTED BY A MAJORITY OF THE NUMBER OF DIRECTORS THEN IN OFFICE. THE EXECUTIVE COMMITTEE HAS AND MAY EXERCISE THE POWERS OF THE BOARD IN THE MANAGEMENT OF THE BUSINESS AND AFFAIRS OF THE ASSOCIATION DURING THE INTERIM BETWEEN BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 11B THE CONTROLLER REVIEWS THE 990 AGAINST EXTERNAL AUDITED FINANCIAL REPORTS AND INTERNAL FINANCIAL REPORTS AND SUBMITS ADJUSTMENTS TO THE TAX PREPARERS, IF NEEDED. WHEN THE CONTROLLER IS SATISFIED WITH THE CONTENTS OF THE 990, A COPY IS FORWARDED TO THE AUDIT COMMITTEE MEMBERS FOR REVIEW AND APPROVAL. WHEN THE AUDIT COMMITTEE IS SATISFIED WITH THE 990 A COPY IS PROVIDED TO THE BOARD OF DIRECTORS FOR FINAL REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY OR WHEN A NEW BOARD MEMBER JOINS THE YMCA BOARD, A COMPREHENSIVE CONFLICT OF INTEREST STATEMENT IS COMPLETED BY THE BOARD MEMBER(S). ANY CONFLICTS DISCLOSED ON THE CONFLICT OF INTEREST STATEMENT OR THAT COME UP DURING THE YEAR ARE REVIEWED BY THE BOARD OF DIRECTORS OR AN EXECUTIVE COMMITTEE OF DISINTERESTED DIRECTORS. IF A CONFLICT OF INTEREST IS IDENTIFIED, THE YMCA WILL NOT ENTER INTO THE CONTRACT OR TRANSACTION UNTIL THE BOARD OF DIRECTORS OR THE EXECUTIVE COMMITTEE OF DISINTERESTED DIRECTORS HAVE REVIEWED THE CONTRACT TO DETERMINE IF: 1.) THE YMCA CAN ENTER INTO A MORE ADVANTAGEOUS CONTRACT WITH REASONABLE EFFORT WITH A PERSON OR ENTITY THAT DOES NOT CONSTITUTE A CONFLICT OF INTEREST, 2.) IF A MORE ADVANTAGEOUS CONTRACT CANNOT BE FOUND WITH REASONABLE EFFORT, THE BOARD OF DIRECTORS OR THE EXECUTIVE COMMITTEE OF DISINTERESTED DIRECTORS WILL DETERMINE BY MAJORITY VOTE IF THE CONTRACT OR TRANSACTION IS IN THE BEST INTEREST OF THE YMCA AND DEEMED TO BE FAIR AND REASONABLE. FORM 990, PART VI, SECTION B, LINE 15 EXECUTIVE LEADERSHIP COMPENSATION IS REVIEWED ON A YEARLY BASIS. THE EVALUATION CRITERIA IS GATHERED FROM SEVERAL SOURCES (I.E., 3RD PARTY ENTITIES, YMCA OF THE USA, AND RESEARCH OF PUBLIC RECORDS CONCERNING INSTITUTIONS OF SIMILAR SIZE ORGANIZATIONS WITHIN THE YMCA COMMUNITY, LOCALITY, AND BUDGET SIZE). AN INDEPENDENT COMPENSATION CONSULTANT ASSISTS WITH THE COLLECTION AND EVALUATION OF THE DATA. THE INFORMATION IS PRESENTED TO THE EXECUTIVE COMPENSATION COMMITTEE, A SUB-COMMITTEE OF THE BOARD OF DIRECTORS, CONSISTING OF DISINTERESTED PARTIES, FOR REVIEW AND TO BE VOTED ON. OFFICERS AND KEY EMPLOYEE COMPENSATION IS REVIEWED ON A YEARLY BASIS. THE EVALUATION CRITERIA IS GATHERED FROM SEVERAL SOURCES (I.E., 3RD PARTY ENTITIES, YMCA OF THE USA, AND RESEARCH OF PUBLIC RECORDS CONCERNING INSTITUTIONS OF SIMILAR SIZE ORGANIZATIONS WITHIN THE YMCA COMMUNITY, LOCALITY, AND BUDGET SIZE). AN INDEPENDENT COMPENSATION CONSULTANT ASSISTS WITH THE COLLECTION AND EVALUATION OF DATA. THE INFORMATION IS PRESENTED TO THE EXECUTIVE COMPENSATION COMMITTEE, A SUB-COMMITTEE OF THE BOARD OF DIRECTORS, CONSISTING OF DISINTERESTED PARTIES, FOR REVIEW AND TO BE VOTED ON. 2022 WAS THE MOST RECENT YEAR IN WHICH THE COMPENSATION PROCESS WAS REVIEWED, DISCUSSED, AND APPROVED FOR EXECUTIVE LEADERSHIP, OFFICERS, AND KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 WE WILL PROVIDE OUR ANNUAL REPORT, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS UPON REQUEST. IN ADDITION, WE PUBLISH THE PRIOR 3-YEARS ANNUAL AUDIT REPORTS AND TAX RETURNS ON OUR WEBSITE. FORM 990, PART XII, LINE 2C. THE AUDIT OVERSIGHT PROCESS HAS NOT CHANGED FROM PRIOR YEAR. TIPPER LLC 13821 NEWPORT AVE 200 TUSTIN CA 92780 822864817 RENTAL CA 519055 4688135 YOUNG MEN'S CHRISTIAN ASSOCIATION OF ORANGE COUNTY