2022-09-20T14:08:06-05:00 2021-12-31 410746749 CLIFTONLARSONALLEN LLP 2875 MICHELLE DRIVE 300 IRVINE CA 92606 990 2021-01-01 951644055 YOUNG MEN'S CHRISTIAN ASSOCIATION OF ORANGE COUNTY YOUN 7145499622 13821 NEWPORT AVE 200 TUSTIN CA 92780 JEFF MCBRIDE PRESIDENT & CEO 7145499622 2022-09-14 1 JEFF MCBRIDE 999009999 LISA N RYSSEL CPA P00643670 7149781300 2022-09-14 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z JEFF MCBRIDE 13821 NEWPORT AVE 200 TUSTIN CA 92780 46036332 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. 17 16 1126 121 -15579 0 4805036 7977412 19185889 25334541 45211 5657 40534 -27933 24076670 33289677 516493 783005 0 0 17439739 19582455 0 0 162106 10830298 11261216 28786530 31626676 -4709860 1663001 36405859 41771301 8904076 11318489 27501783 30452812 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 13832504 563078 15347281 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. 6785462 165027 6136470 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. 3612507 52337 2271877 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 LIVING WITH DEVELOPMENTAL DISABILITIES AND SPECIAL NEEDS AGES 18+. 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. 1611410 2563 1578913 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. 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. 1611410 2563 1578913 25841883 1 1 0 0 0 0 0 0 0 1 1 0 0 0 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 41 0 1 1126 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 17 16 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 626243 0 83777 DOLORES DALY COO, ASST. SECRETARY 40.00 X 316079 0 29822 CHRISTINE SALAS VP OF HUMAN RESOURCES 40.00 X 258488 0 27269 ANNA ROMITI VP MARKETING/COMM 40.00 X 176782 0 35123 KAYCEE MARTIN EXECUTIVE DIRECTOR 40.00 X 156750 0 16919 BRYAN LE IT NETWORK ARCHITECT & ENG 40.00 X 144866 0 12615 DORAIN CASSELL DIRECTOR OF OPERATIONS 40.00 X 135458 0 17413 JOSEPH JIMENEZ REGIONAL EXECUTIVE DIRECTOR 40.00 X 133020 0 12714 TUNG NGO IT APPLICATIONS DEVELOPMENT 40.00 X 143000 0 195 MICHAEL PROUD CHAIR 10.00 X X 0 0 0 ROSANNA COVEYOU PAST CHAIR 2.00 X 0 0 0 JULIETTE MEUNIER VICE CHAIR 2.00 X X 0 0 0 MICHAEL HAHN VICE CHAIR 2.00 X X 0 0 0 JOHN ROCHFORD SECRETARY 2.00 X X 0 0 0 SEAN PEASLEY TREASURER 2.00 X X 0 0 0 DAVID K LAMB BOARD MEMBER 2.00 X 0 0 0 RYAN FESSLER BOARD MEMBER 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 JAY SCOTT BOARD MEMBER 2.00 X 0 0 0 MINH HOANG BOARD MEMBER 2.00 X 0 0 0 DON SAULIC BOARD MEMBER 2.00 X 0 0 0 JESS MEYERS BOARD MEMBER 2.00 X 0 0 0 LISA ALONSO BOARD MEMBER 2.00 X 0 0 0 TONY SPRIGGS BOARD MEMBER 2.00 X 0 0 0 2090686 0 235847 10 0 1 0 SEYFARTH SHAW ATTORNEYS LLP 3807 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 ATTORNEY SERVICES 286778 CAROTHERS DISANTE & FREUNDENBERGER LLP 18300 VON KARMAN AVE STE 800 IRVINE CA 92612 ATTORNEY SERVICES 207198 DAVID CASTILLO 23895 GOWDY AVE LAKE FOREST CA 92630 CONSTRUCTION SERVICES 112304 3 69101 3725410 4182901 7977412 CHILDCARE FEES 624410 15347281 15347281 MEMBERSHIP FEES 624100 4464686 4464686 HEALTH & FITNESS FEES 624100 1671784 1671784 ADVENTURE GUIDE FEES 624100 1578913 1578913 CAMP FEES 624100 1270071 1270071 1001806 1001806 25334541 385639 385639 238995 296183 -57188 -57188 -15579 -41609 5958541 5993890 5612013 6720400 346528 -726510 -379982 -379982 118059 69101 118059 0 CHARGE BACK FEE RECOVERY 561499 14425 14425 CREDIT CARD REBATES 561499 10906 10906 LIVE SCAN 561499 3924 3924 29255 33289677 25334541 -15579 -6697 783005 783005 1055922 860576 190066 5280 15888849 12907227 2916711 64911 865348 712712 150476 2160 682134 561627 118750 1757 1090202 1083984 6218 162408 162408 60877 60877 42946 42946 903890 283742 615809 4339 740293 563182 176030 1081 2200371 2144632 55678 61 181272 166703 14242 327 266189 141882 122173 2134 193342 279 193063 400222 370348 4828 25046 1141036 975561 165450 25 777256 608771 168485 PROGRAM MATERIALS 1347423 1347423 ACTIVITY ADMISSIONS 1250747 1250747 CREDIT CARD AND BANK FE 674196 396085 265005 13106 EQUIPMENT 453063 391935 60093 1035 465685 291462 139597 34626 31626676 25841883 5622687 162106 2273849 1223547 827542 8225980 1500747 3110725 1488259 1859088 317114 267800 27320383 16268010 18469065 11052373 11358639 15861144 170644 170644 36405859 41771301 3137761 2744433 1036614 1042083 4694913 7502449 34788 29524 8904076 11318489 X 24234215 24701893 3267568 5750919 27501783 30452812 36405859 41771301 1663001 1288028 0 X X 0 1 X 1 0 X 4607021 8786131 5241325 4805036 7908311 31347824 944898 944898 944896 2834692 5551919 9731029 6186221 4805036 7908311 34182516 526319 33656197 244746 336498 421880 405262 385639 1794025 86624 64864 151488 195204 174911 382280 54478 98355 905228 37033257 158616175 0.90880 0.89490 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 168444 38 38 168444 168444 1918 1918 168444 90000 78444 24 24 168444 90000 27 27 90000 90000 27 27 90000 1.00000 0 0 2280743 2280743 14309932 7483905 6826027 5373429 4244544 1128885 4788855 3972137 816718 567424 567424 0 11052373 DEPOSIT PAYABLE (TIPPER) 29524 29524 X 34050500 1288028 296183 1584211 32466289 42946 780442 823388 33289677 31099471 296183 296183 30803288 42946 780442 823388 31626676 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, 2021 AND 2020. 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, 2021 AND 2020. THE YMCA'S TAX YEARS FROM 2018 TO 2021 ARE OPEN TO REVIEW FOR FEDERAL TAX PURPOSES, AND TAX YEARS FROM 2017 TO 2021 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 296,183. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANT EXPENSE 780,442. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 296,183. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANT EXPENSE 780,442. MISSION VIEJO GOLD TOURNAMENT 187160 69101 118059 118059 187160 69101 118059 118059 118059 0 0 CHILDCARE FINANCIAL ASSISTANCE 504 563078 FMV DISCOUNTED CHILD CARE FEES COMM. SERV. PRGM FIN. ASSIST. 23 28961 FMV DISCOUNTED FEES ADVENTURE GUIDES FIN. ASSIST. 41 23376 FMV DISCOUNTED ADVENTURE GUIDE FEES ADULT/YOUTH HEALTH&FITNESS FIN. AS. 2509 165027 FMV DISCOUNTED HEALTH/FITNESS FEES GO FUND ME ASSISTANCE 1 2563 FMV DONATED ASSTANCE TO AN INDIVIDUAL X X 1 1 X X X X X X 0 0 0 0 0 1 0 0 0 JEFF MCBRIDE PRESIDENT & CEO 380007 0 116000 0 130236 0 49077 0 34700 0 710020 0 0 0 DOLORES DALY COO, ASST. SECRETARY 224914 0 53500 0 37665 0 27774 0 2048 0 345901 0 0 0 CHRISTINE SALAS VP OF HUMAN RESOURCES 187127 0 38215 0 33146 0 23844 0 3425 0 285757 0 0 0 ANNA ROMITI VP MARKETING/COMM 155370 0 2639 0 18773 0 31748 0 3375 0 211905 0 0 0 KAYCEE MARTIN EXECUTIVE DIRECTOR 131303 0 24401 0 1046 0 16516 0 403 0 173669 0 0 0 BRYAN LE IT NETWORK ARCHITECT & ENG 141372 0 2495 0 999 0 12415 0 200 0 157481 0 0 0 DORAIN CASSELL DIRECTOR OF OPERATIONS 113017 0 21215 0 1226 0 14272 0 3141 0 152871 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 42946 INVESTMENT ADVISORY 0 FORM 990, PART VI, SECTION B, LINE 11B THE CONTROLLER REVIEWS THE 990 AGAINST THE AUDITED FINANCIALS AND DOCUMENTS PREPARED INTERNALLY FOR THE 990 THEN SENDS QUESTIONS BACK TO THE CPA. ONCE ALL QUESTIONS ARE ANSWERED AND CONTROLLER IS SATISFIED WITH THE RESULTS, A COPY IS FORWARDED TO THE MEMBERS OF THE AUDIT COMMITTEE FOR REVIEW AND APPROVAL. IF THEY ARE SATISFIED WITH THE 990 IT IS THEN SENT ON TO THE ENTIRE BOARD OF DIRECTORS FOR 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. 2020 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 THE ORGANIZATION'S ANNUAL REPORT, GOVERNING, DOCUMENTS, CONFLICT OF INTEREST POLICY & FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE ANNUAL REPORT AND TAX RETURNS ARE AVAILABLE ON THE 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 514238 4791435 YOUNG MEN'S CHRISTIAN ASSOCIATION OF OC