2021-05-17T08:15:12-05:00 2020-06-30 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2019-07-01 362193619 Youth for ChristUSA Inc YOUT 3038439000 PO Box 4478 Englewood CO 80155 Sean Wallinger Treasurer 3038439000 2021-05-17 1 Ashley Peabody P01385870 5055022746 2019 2022-09-23 18:48:47Z Daniel S Wolgemuth PO Box 4478 Englewood CO 80155 17152552 0 1277 X www.yfc.net X 1945 IL YFC reaches young people everywhere, working together with local churches & other partners. 15 14 181 650 0 0 9402736 11877683 4835937 5211910 21368 20380 -75704 9550 14184337 17119523 1692208 276961 0 0 10261873 8403863 0 0 901469 5466630 5023489 17420711 13704313 -3236374 3415210 10797762 14059127 2214106 1929124 8583656 12130003 X See Schedule O for organization's mission statement. 0 1 4116764 132365 1932600 Chapter Services: Staff and activities devoted to providing services to YFC Chapters to assist chapters in moving forward with the YFC mission. Examples include YFCamp, staff training, and staff development. 2902260 144596 Chapter Launches: Mission activity serving 11-19 year olds in the U.S. and on U.S. military bases around the world. 2686550 1532064 Field Leadership: Staff and activities devoted to providing guidance and leadership to YFC Chapters. Examples include Field Directors, National Ministry Directors, and Expansion Planning. 1436262 1747246 Risk Management: Cost of providing various insurance products and Risk Management services to the movement. 1436262 1747246 11141836 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 0 0 1 0 0 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 51 0 1 181 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 14 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X Sean Wallinger 3038439000 PO Box 4478 Englewood CO 80155 Daniel S Wolgemuth President/CEO 50.00 X X 186191 0 16944 Tim Skrivan Executive Vice President 50.00 X 136291 0 15684 Seth Baker VP of Ministry Leaadership 50.00 X 103918 0 18725 Brian Muchmore VP Cities / Secretary 50.00 X 77426 0 49795 Nathan Jones AVP of Development 50.00 X 100889 0 18706 Sean Wallinger Treasurer 50.00 X 94273 0 18459 Barry C Huebner Chairperson 1.00 1.00 X X 0 0 0 Sheryl Haushalter Chairperson (part year)/Trustee 1.00 1.00 X X 0 0 0 Gay Brown Vice Chairperson 1.00 X X 0 0 0 Holly J Culhane Vice Chairperson (part year)/Trustee 1.00 X X 0 0 0 Robert C Moeller Trustee 1.00 X 0 0 0 Derek S Jacobsen Trustee 1.00 X 0 0 0 Travis L Holdman Trustee 1.00 1.00 X 0 0 0 Lynn M Breen Trustee 1.00 X 0 0 0 Howard J Porter Trustee 1.00 X 0 0 0 Ali J King Trustee 1.00 X 0 0 0 Gilbert T Hernandez Trustee 1.00 X 0 0 0 Luther Bradley Trustee 1.00 X 0 0 0 Dan S Kregel Trustee 1.00 X 0 0 0 Andre J Dantzler Trustee 1.00 X 0 0 0 698988 0 138313 4 0 1 0 Vision Service Group 1702 Tacoma Ave S STE A Tacoma WA 984021700 Marketing/Printing/Distr. 289708 NorthBay LLC 11 Horsechoe Point Lane North East MD 21901 Camp Facility 138938 Sunstream Retreat Center 1130 Juneberry Rd Ogden IA 50212 Conference Facilities 125239 Michindoh Conference Center 4545 E Bacon Rd Hillsdale MI 49242 Conference Facilities 122080 Praesidium Inc 2225 E Randol Mill Rd 630 Arlington TX 76011 Background Check Services 119604 7 206983 1389170 10281530 11877683 Insurance Premiums 624100 1747246 1747246 Conferences/Convention 611710 1558717 1558717 Membership Dues 561000 1532064 1532064 Honorarium 900099 900 900 372983 372983 5211910 20380 20380 279 279 32123 22852 9271 9271 9271 10177 10177 0 0 17119523 5211910 0 29930 276961 276961 608555 482461 75745 50349 6358569 5018660 810933 528976 114294 88730 15612 9952 861263 706185 87228 67850 461182 364953 58149 38080 3760 1880 1880 54651 790 53861 559238 428222 124770 6246 8472 7762 710 530912 266893 195968 68051 302786 150411 151883 492 249772 189788 38360 21624 577151 520731 22808 33612 1406257 1324716 9435 72106 67145 62374 2654 2117 1024876 1024725 93 58 Ministry Expenses 166026 165899 127 0 Subscriptions & Dues 35199 26228 8971 0 Equipment 4890 4730 139 21 32354 28737 1682 1935 13704313 11141836 1661008 901469 4470632 7504789 572329 260091 314150 1106300 288005 185495 338950 360452 2460872 1291176 1239664 1169696 556853 573988 3024460 2898089 -7281 227 10797762 14059127 545480 364384 1654627 1183983 367668 13999 13089 2214106 1929124 X 6886267 9336465 1697389 2793538 8583656 12130003 10797762 14059127 X 3415210 123629 7508 X 0 1 X 1 0 X Schedule A, Part I, Line 1 Youth for Christ/USA, Inc. is exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code and is classified as a public charity because it is describe in section 509(a)(1) and 170(b)(1)(A)(i) of the Code as a church. The Organization is not required to file a federal income tax return but chooses to do so voluntarily. Schedule A, Part II: Youth for Christ/USA, Inc. is a church as described under 170(b)(1)(A)(i) and is not required to complete a public support schedule. The organization has determined that, notwithstanding its classification as an organization described under 170(b)(1)(A)(i), it nonetheless meets the public support test applicable to organizations described in section 170(b)(1)(A)(vi) and is therefore permitted to use the first special rule listed on page 1 of Schedule B in determining the threshold for listing donors on Schedule B, Part I. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 27360 -1563 23776 27757 -397 27360 26622 1135 27757 24600 2022 26622 18590 6010 24600 1.00000 1 0 199950 199950 1394959 485890 909069 161292 161292 0 704671 643994 60677 1169696 Investment in captive insurance company 2898089 F 2898089 Annuity Reserves 13089 13089 Part V, Line 4: The intended use of the organization's endowment funds is for general operations. Form 990, Schedule D, Part V, Lines 2a - 2c: In accordance with the principles of FASB ASU 2016-14 (ASC 958), the organization has implemented required changes to its audited financial statements for the period ended 06/30/2020. To date, Schedule D has not been updated to reflect changes made by this standard. Thus, we have reported the revised net asset categories from the audited financial statements as follows on Form 990, Schedule D, Part V, Lines 2a-2c: Line 2a - Without donor restrictions Line 2b - With donor restrictions Central America and the Caribbean 0 0 Investments 2898089 0 0 0 0 0 0 2898089 0 2898089 0 0 1 0 0 0 Part III Accounting Method: 1 Youth for Christ International 7670 S Vaughn Ct Englewood CO 80112 841188718 501(c)(3) 42055 Transition of Global Engagement OutDoor Mission Camp 2514 Fie Top Rd Maggie Valley NC 28751 832843507 501(c)(3) 15000 Like-minded partner Cadence International 101 W Jefferson Ave Englewood CO 80110 846027655 501(c)(3) 70000 Like-minded partner Central Indiana YFC 1641 East Michigan Street Indianapolis IN 46201 350992753 501(c)(3) 13600 YFC Camp Scholarship Central Ohio YFC 5000 Arlington Centre Blvd Box 9B Columbus OH 43220 311011430 501(c)(3) 6706 YFC Camp Scholarship Greater Iowa YFC 2210 S Federal Ave Mason City IA 50402 521285889 501(c)(3) 9690 YFC Camp Scholarship Indian River YFC 1500 14th Avenue Suite B Vero Beach FL 32960 141856035 501(c)(3) 5277 YFC Camp Scholarship Manatee Youth YFC 1901 30 Avenue West Bradenton FL 34205 590999771 501(c)(3) 5370 YFC Camp Scholarship Seattle Area YFC 418 NE 72nd Street Seattle WA 98115 916000608 501(c)(3) 6248 YFC Camp Scholarship Spokane YFC 601 W Main Ave 1017 Spokane WA 99201 910880433 501(c)(3) 9745 YFC Camp Scholarship Stateline YFC 1288 S Alpine Rd Rockford IL 61108 362438762 501(c)(3) 7657 YFC Camp Scholarship West Michigan YFC 1345 Monroe Ave Suite 360 Grand Rapids MI 49505 381578801 501(c)(3) 9596 YFC Camp Scholarship 12 0 Part I, Line 2: Prior to issuing a grant, YFC performs a review of the potential grant recipient to ensure they would be a like-minded ministry partner and would use grant funds for like-minded ministry purposes. Once funds are granted, YFC monitors the use of grant funds by requiring recipients to provide periodic reports on how funds were spent, and whether specific goals were reached. X X 1 1 X X 0 0 0 0 0 0 0 0 0 Daniel S Wolgemuth President/CEO 186191 0 0 0 0 0 5586 0 11358 0 203135 0 0 0 Tim Skrivan Executive Vice President 136291 0 0 0 0 0 4326 0 11358 0 151975 0 0 0 Part I, Line 1a Travel for Companions: The board of trustees requires the spouse of the President to accompany him on 50% of his out of town travel. His spouse participates in the exempt activities 100% of the time that she accompanies him, so this travel is not treated as taxable compensation. Also, YFC has assigned one YFC Officer to serve as a director of an outside organization. It is YFC policy to request that spouses accompany the directors on these responsibilities. These travel expenses are reimbursed by YFC as taxable income to the employee. Average cost of this policy is $2,000 per year. Housing allowance: Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. Brian Muchmore, VP Cities / Secretary met the qualifications for and received a ministerial housing allowance during the tax year. Form 990, Part III, Line 1- Organization's Mission: Youth for Christ reaches young people everywhere, working together with the local church and other like minded partners to raise up lifelong followers of Jesus, who lead by their godliness in lifestyle, devotion to the Word of God and prayer, passion for sharing the love of Christ and commitment to social involvement. Form 990, Part III, line 3 In FYE 6/30/20, Youth for Christ USA transitioned its Global Engagement activities (which included overseas focused staff working with YFC ministries around the world) to a related organization, Youth for Christ International. This strategic change was made to improve mission alignment for both organizations. Form 990, Part VI, Section A, line 6 The organization has members referred to as the Council of Delegates. There are two classes of Delegates. One class of Delegates is nominated by the management of the Corporation and the other is made up from the full-time, credentialed ministry staff. Form 990, Part VI, Section A, line 7a Two board members are chosen by and from the Council of Delegates. Form 990, Part VI, Section A, line 7b The Council of Delegates has the ability to vote on changes to the Articles of Incorporation and has exclusive power to alter, amend, repeal, or adopt the Bylaws. Form 990, Part VI, Section B, line 11b The Form 990 is prepared by an independent CPA firm and reviewed in detail by the Treasurer and Chapter Accounting Manager for accuracy. The return is then distributed to the board of directors for their review prior to being filed with the IRS. Form 990, Part VI, Section B, line 12c The President's cabinet and the finance team monitor transactions on an ongoing basis to determine if any conflicts of interest exist. The officers and directors are also required to disclose annually any interests that could give rise to conflicts. If a potential conflict is identified, the person with the conflict will excuse his/her self from the decision making process when the board votes on the transaction. No transaction is entered into unless it is determined to be in the best interest of YFC. Form 990, Part VI, Section B, line 15 The executive team of the board reviews officer compensation on an annual basis, using comparability data to determine recommended compensation and benefit levels. The executive team then submits their recommendations to the board and the independent board members vote on officer compensation. All deliberations and decisions are documented in the board minutes. Form 990, Part VI, Section C, line 19 YFC makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part XI, line 9: Change in net assets of YFC Resources 7,508. Youth For Christ Foundation PO Box 4555 Englewood CO 80155 742527177 Support Activities of YFC USA & YFC International CO 501(c)(3) Line 12a, I N/A 0 YFC Resources Inc PO Box 4478 Englewood CO 80155 452666104 Sales of YFC related merchandise CO Youth for ChristUSA Inc C 6541 1959 1.00000 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 YFC Resources Inc B YFC Resources Inc O