2020-09-02T14:52:23-07:00 2019-12-31 330686301 White Nelson Diehl Evans LLP 2875 Michelle Drive Suite 300 Irvine CA 92606 990 2019-01-01 951644055 Young Mens Christian Association of Orange County YOUN 7145499622 13821 Newport Ave Tustin CA 92780 Jeff McBride President & CEO 2020-09-02 true Christina M Wenk CPA P01255081 7149781300 2019 2020-11-19 02:30:22Z Jeff McBride 13821 Newport Ave 200 Tustin CA 92780 51488205 false X YMCAOC.ORG X 1922 CA 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. 16 15 1807 283 -395265 -309757 8786131 5241325 38234751 39551522 -190153 327336 -171400 51026 46659329 45171209 1135077 1054304 0 25845979 25780492 0 319484 16817077 15352318 43798133 42187114 2861196 2984095 35952321 38564886 9676772 7751554 26275549 30813332 X The YMCA of Orange County puts Christian principles into practice through programs that build spirit, mind and body for all. false false 17956107 607659 23641176 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. 10980366 286779 10990644 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. 3860150 55873 1465643 The Ys 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 and up. 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 AfterSchool 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 Californias 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. 2726033 103993 3454058 35522656 true true false false false false false false false true true false false false true true true true false false false false false false true false false false true true false false false false false true false true false false false false true false false false false true 80 0 true 1807 true true true false false false false true true false 0 false false false false false false false X 16 15 false false false false false false false true true false true true true true true true true true true true false CA X X Joyce Kirchhofer 7145499622 13821 Newport Ave 200 Tustin CA 92780 Jeff McBride President & CEO 40.00 0.00 X X 486554 0 54008 Dolores Daly COO Asst. Sec. 40.00 0.00 X 292309 0 32965 Joyce Kirchhofer CFO 40.00 0.00 X 208046 0 23373 Christine Salas VP of Human Resources 40.00 0.00 207509 0 23567 Clare McKenna Reginal Exucutive Director 40.00 0.00 176853 0 15489 Tricia Quinn Director of Ops 40.00 0.00 143558 0 13471 Vinh James Le IT Director 40.00 0.00 135381 0 20019 Kevin Trump Lead Property Mgr 40.00 0.00 116425 0 13529 Anna Romiti VP Marketing/Comm 40.00 0.00 123777 0 4011 Hope Manuel Child Care Area Mg 40.00 0.00 114686 0 11860 Ryan Fessler Board Member 2.00 0.00 X 0 0 0 Brian Constable Board Member 2.00 0.00 X 0 0 0 Greg Custer Board Member 2.00 0.00 X 0 0 0 David K Lamb Past Chair 2.00 0.00 X X 0 0 0 Katie O'Connor Board Mmbr 3-31 1.00 0.00 X 0 0 0 Jay Scott Board Member 2.00 0.00 X 0 0 0 John Rochford Secretary 2.00 0.00 X X 0 0 0 Juliette Meunier Vice Chair 2.00 0.00 X X 0 0 0 Mike Proud Vice Chair 2.00 0.00 X X 0 0 0 Michael Hahn Vice Chair 2.00 0.00 X X 0 0 0 Minh Hoang Board Member 2.00 0.00 X 0 0 0 Rosanna Coveyou Board Chair 2.00 0.00 X X 0 0 0 Sean Peasley Treasurer 2.00 0.00 X X 0 0 0 Weikko Wirta Vice Chair 3-31 1.00 0.00 X X 0 0 0 Don Saulic Board Member 2.00 0.00 X 0 0 0 Jess Meyers Board Member 2.00 0.00 X 0 0 0 Lisa Alonso Board Member 2.00 0.00 X 0 0 0 2005098 212292 11 false true false Carothers Disante & Freundenberger LLP 18300 Von Karman Ave Ste 800 Irvine CA 92612 Attorney Services 375603 Seyfarth Shaw Attorneys LLP 3807 Collections Center Drive Chicago IL 60693 Attorney Services 194859 Corona Inc 1233 South Wright Santa Ana CA 92705 Maintenance Services 202450 The Perfect Impression 27111 Aliso Creek Rd Ste 145 Aliso Viejo CA 92656 Promo Item Productio 194859 SCCG Inc 16027 Brookhurst St I-438 Fountain Valley CA 92708 IT Consulting 234634 10 70787 2248585 2921953 5241325 Adventure Guide Fees 624100 1901454 1901454 Camp Fees 624100 1552604 1552604 Childcare Fees 624410 23641176 23641176 Health & Fitness Fees 624100 3086898 3086898 Membership Fees 624100 7903747 7903747 1465643 1465643 39551522 421880 53 421827 0 0 216381 612499 -396118 -396118 -396118 5425973 46225 5505035 61707 -79062 -15482 -94544 -94544 202619 70787 137755 64864 64864 0 0 Miscellaneous 624100 381480 381480 Other Income 800 800 382280 45171209 39551522 -395265 773627 0 1054304 1054304 0 0 1520673 423418 1097255 0 20077075 18180238 1774456 122381 0 2575992 2236397 324172 15423 1606752 1424180 173220 9352 0 0 0 0 0 0 1864566 187167 1661389 16010 0 381982 318661 62107 1214 0 0 2826833 2816382 10265 186 0 0 535342 339105 191010 5227 72640 6015 66625 420997 409070 3208 8719 1411510 1326829 84681 920152 505511 414641 Program Materials 2063965 2063965 Activity Admissions 1866091 1866091 Credit card and Bank Fees 702051 653971 41383 6697 Printing and Publications 505146 482681 3233 19232 1781043 1228671 437329 115043 42187114 35522656 6344974 319484 3237409 3647629 512362 1335750 26641 23738 787925 950612 0 0 0 0 458553 589107 36460234 16632337 20831334 19827897 10079397 11937055 0 0 0 18700 253098 35952321 38564886 3634465 2371828 1228300 914751 4526430 4302790 287577 162185 9676772 7751554 X 25764109 28939243 511440 1874089 26275549 30813332 35952321 38564886 2984095 1553688 X X false true X true false X 3010096 3524071 4607021 8786131 5241325 25168644 0 890547 944898 944898 944898 944896 4670137 3900643 4468969 5551919 9731029 6186221 29838781 637436 29201345 184305 210411 244746 336498 421880 1397840 13788 9765 86624 64864 175041 142407 130997 195204 174911 382280 1025799 32437461 181857214 0.90020 0.90200 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 90000 78444 24 24 168444 90000 27 27 90000 90000 27 27 90000 90000 27 27 90000 90000 26 26 90000 1.00000 false false false 7123743 7123743 23388587 8917071 14471516 252799 3619555 -3366756 4625705 3388918 1236787 1069400 706793 362607 19827897 Accrued Workers Compensation 32295 Deposit Payable (Tipper) 29890 Self Insurance Liabilitiy 100000 162185 X 47184290 1553688 944896 612499 3111083 44073207 43698 1054304 1098002 45171209 42646507 944896 612499 1557395 41089112 43698 1054304 1098002 42187114 Part V, Line 4: Intended uses of the endowment fund. 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 : FIN48 Footnote The Organization does not believe there are any material uncertain taxpositions, and accordingly, it has not recognized any liability for unrecognized tax benefits or any related interest or penalties at December 31, 2019 and 2018. The Organizations tax years from 2016 to 2019 are open to review for federal tax purposes and tax years from 2015 to 2019 are open to review for state income tax purposes. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Rental Expense $612499 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Grant Expense $1054304 Part XII, Line 2d: Other expenses and losses per audited F/S Rental Expense $612499 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Grant Expense $1054304 false Golf Tournaments 162435 39785 122650 6546 25300 15553 19014 Dinners/Breakfast 56179 24374 31805 13465 774 10982 1 54792 6628 48164 9428 944 5561 30188 273406 70787 202619 15974 25300 29962 6335 60184 137755 64864 false 0 0 Childcare Financial Assistance 437 607659 FMV Discounted Childcare Rates Comm. Serv. Prgm Fin. Assist. 57 106867 FMV Discounted Fee Resident Camp Fin. Assist. 74 18152 FMV Discounted Camp Fee Adventure Guides Fin. Assist. 96 34847 FMV Discounted Adventure Guide Fees Adult/Youth Health&Fitness Fin. As. 1059 286779 FMV Discounted Health/Fitness Fees X X true true X X X X X X false false false false false true false false false Christine Salas VP of Human Resources 151965 55544 23129 438 231076 Clare McKenna Reginal Exucutive Director 176853 12466 3023 192342 Dolores Daly COO Asst. Sec. 220265 72044 30800 2165 325274 Jeff McBride President & CEO 406554 80000 30800 23208 540562 Joyce Kirchhofer CFO 195360 12686 22902 471 231419 Tricia Quinn Director of Ops 143558 10801 2670 157029 Vinh James Le IT Director 135381 16143 3876 155400 Part I, Line 1a: Relevant information in regards to selections on 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. HighTower Advisors LLC Board Member 42669 Investment Advisory false Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: 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. OTHER PROGRAM SERVICES 5: 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. Form 990, Part VI, Line 11b: Form 990 Review Process The CFO 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 CFO 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, Line 12c: Explanation of Monitoring and Enforcement of Conflicts 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, Line 15a: Compensation Review & Approval Process - CEO, Top Management Executive 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. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees 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. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available 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 2: Change of Oversight or Selection Process The Audit oversight process has not changed from the prior year. Tipper LLC 13821 Newport Ave 200 Tustin CA 92780 822864817 Rental CA -395265 2802882 Young Mens Christian Association of OC false false false false false false false false false false false false false false false false false false false