2019-08-19T13:28:15-07:00 2018-12-31 330686301 White Nelson Diehl Evans LLP 2875 Michelle Drive Suite 300 Irvine CA 92606 990 2018-01-01 951644055 Young Mens Christian Association of Orange County YOUN 7145499622 13821 Newport Ave Tustin CA 92780 Joyce Kirchhofer CFO 2019-08-19 true Christina M Wenk CPA P01255081 7149781300 2018 2020-03-31 21:24:44Z Jeff McBride 13821 Newport Ave 200 Tustin CA 92780 61159696 false 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 1877 290 -432935 -330132 4607021 8786131 36258072 38234751 1062796 -190153 110117 -171400 42038006 46659329 1144121 1135077 0 23429270 25845979 0 371260 16605109 16817077 41178500 43798133 859506 2861196 32891035 35952321 8780022 9676772 24111013 26275549 X The YMCA of Orange County puts Christian principles into practice through programs that build spirit, mind and body for all. false false 17494476 630094 21715459 The YMCA provides a safe and inclusive before-and-after school care program which supports the needs and priorities for the child, the family, and the school. Our programs facilitate the development of the whole child through meaningul experiences, programs, and collaborations that build relationships and a sense of community. Currently, the Y delivers curriculum-based programming on 76 school campus locations throughout Orange County, Riverside County and Pomona Valley, In addition, we provide year-round experiences through day camps and clubs. Youth experience curriculum through a variety of content areas, hands-on activities, clubs, service learning projects, and enrighment centers. 12863176 283811 11320168 The YMCA provides comprehensive health & wellness programming to youth and adults in the Orange and Los Angeles Counties. Through quality programs and partnerships that span across 7 locations and 7 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. 3438970 83661 1388743 The YMCAs mission does not stop at traditional school or fitness setting, but extends beyond to meet the needs of those in our community who may have special needs. 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 lifelong 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. 2915696 137510 3510630 36712318 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 true true true false false false false false false false false true false true true false false false true false false false false true 94 0 true 1877 true true true false false false false true true false 0 false false false false false false false false false false false false X 16 15 true 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 Beth Haney Board - 3/29/18 1.00 0.00 X 0 0 0 Bob Traut Board - 3/29/18 2.00 0.00 X X 0 0 0 Greg Custer Board Member 1.00 0.00 X 0 0 0 Christy Lewis Chair - 3/21/18 2.00 0.00 X X 0 0 0 David K Lamb Vice Chair 3.00 0.00 X X 0 0 0 Katie O'Connor Board Member 2.00 0.00 X 0 0 0 Jay Scott Board Member 2.00 0.00 X 0 0 0 Jeff McBride President 40.00 0.00 X X 508068 0 58241 John Mccarty Board - 3/29/18 1.00 0.00 X 0 0 0 John Rochford Vice Chair 3.00 0.00 X X 0 0 0 Juliette Meunier Treasurer 3.00 0.00 X X 0 0 0 Mike Proud Board Member 0.00 0.00 X 0 0 0 Michael Hahn Secretary 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 1.00 0.00 X X 0 0 0 Sean Peasley Board Member 2.00 0.00 X 0 0 0 Weikko Wirta Vice Chair 2.00 0.00 X X 0 0 0 Jean-Paul Afif Board - 3/29/18 1.00 0.00 X 0 0 0 Don Saulic Board Member 2.00 0.00 X 0 0 0 Jess Meyers Board Member 0.00 0.00 X 0 0 0 Lisa Alonso Board Member 0.00 0.00 X 0 0 0 Joyce Kirchhofer CFO 40.00 0.00 X 188664 0 21164 Joan Loch Asst Sec 6/1/18 40.00 0.00 X 44746 0 6901 Dolores Daly - Asst Secretary Chief Operations Officer 40.00 0.00 X 190847 0 22921 Tricia Quinn Director of Operations 40.00 0.00 X 157019 0 9151 Jennifer Stiffler Director of Operations 40.00 0.00 X 152780 0 17660 Clare McKenna Executive Director 40.00 0.00 X 149135 0 20504 Christine Salas VP Human Resources 40.00 0.00 X 144862 0 20299 Alicia Chacon-Bidwell Controller 40.00 0.00 X 106090 0 1509 Vinh James Le IT Director 40.00 0.00 X 134543 0 19697 1776754 198047 9 false true false Doran Construction 380 N Palm Street Suite C Brea CA 92821 Construction Service 218538 Seyfarth Shaw Attorneys LLP 3807 Collections Center Drive Chicago IL 60693 Attorney Services 522617 Beyond Building Maintenance Inc 1233 South Wright Santa Ana CA 92705 Maintenance Services 272860 The Perfect Impression 27111 Aliso Creek Rd Ste 145 Aliso Viejo CA 92656 Promo Item Productio 197073 SCCG Inc 16027 Brookhurst St I-438 Fountain Valley CA 92708 IT Consulting 395200 13 76465 2019454 6690212 4059000 8786131 Adventure Guide Fees 624100 2087083 2087083 Camp Fees 624100 1423548 1423548 Childcare Fees 624410 21715459 21715459 Health & Fitness Fees 624100 3084609 3084609 Membership Fees 624100 8235559 8235559 1688493 1688493 38234751 336498 336498 0 0 192815 625750 -432935 -432935 -432935 13221240 2650 13237642 512899 -16402 -510249 -526651 -526651 210700 76465 124076 86624 86624 0 0 Miscellaneous 624100 174911 174911 174911 46659329 38234751 -432935 71382 25700 25700 1109377 1109377 0 0 1378162 336610 1041552 0 20063150 17990665 1944249 128236 0 2618915 2165585 427348 25982 1785752 1575496 199444 10812 0 0 0 0 0 0 2182516 231231 1940013 11272 0 363013 321146 41502 365 0 0 3663466 3633635 29586 245 0 0 626937 377578 238872 10487 85112 8487 76625 413444 401936 2302 9206 1599466 1480771 118693 2 531925 530449 856 620 Program Costs 4095348 4062760 32399 189 Equipment 725916 503135 217654 5127 Credit card and Bank Fees 658261 590684 64994 2583 Printing and Publications 541462 506061 6131 29270 1330211 861012 332335 136864 43798133 36712318 6714555 371260 1936222 3237409 464700 512362 25392 26641 738633 787925 0 0 0 0 497227 458553 36696060 15864726 17068856 20831334 11482364 10079397 0 0 0 677641 18700 32891035 35952321 2231687 3634465 1272028 1228300 4747576 4526430 528731 287577 8780022 9676772 X 23050015 25764109 970998 421440 90000 90000 24111013 26275549 32891035 35952321 2861196 -696660 X X false true X true false X 2113833 3010096 3524071 4607021 8786131 22041152 0 865910 890547 944898 944898 944898 4591151 2979743 3900643 4468969 5551919 9731029 26632303 830732 25801571 26443 184305 210411 244746 336498 1002403 13788 9765 86624 110177 216655 142407 130997 195204 174911 860174 28605057 173636232 0.90200 0.90110 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 90000 27 27 90000 90000 27 27 90000 90000 27 27 90000 90000 26 26 90000 90000 28 28 90000 1.00000 false false false 7123743 7123743 23272069 8224479 15047590 178344 3230330 -3051986 4900719 3555107 1345612 1221185 854810 366375 20831334 Accrued Workers Compensation 96498 Deposit Payable (Tipper) 16079 Self Insurance Liabilitiy 175000 287577 X 46374398 -696660 944898 625750 873988 45500410 49542 1109377 1158919 46659329 44209862 944898 625750 1570648 42639214 49542 1109377 1158919 43798133 Part V, Line 4: Intended uses of the endowment fund. Funds are to be used to provide programs for youth in Orange County. 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, 2018 and 2017. The Organizations tax years from 2015 to 2018 are open to review for federal tax purposes and tax years from 2014 to 2018 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 $625750 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Grant Expense $1109377 Part XII, Line 2d: Other expenses and losses per audited F/S Rental Expense $625750 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Grant Expense $1109377 false Golf Tournaments 144915 35494 109421 7949 24630 804 20022 Dinners/Breakfast 75947 32951 42996 12597 869 8264 2 66303 8020 58283 13227 3670 930 5485 25629 287165 76465 210700 21176 28300 14331 6354 53915 124076 86624 false Camp Agape California 1774 N Glassell Street Orange CA 92865 953195572 17800 0 Provide mission programs 1 0 Childcare Financial Assistance 505 630094 FMV Discounted Childcare Rates Comm. Serv. Prgm Fin. Assist. 85 57961 FMV Discounted Fee Resident Camp Fin. Assist. 199 109832 FMV Discounted Camp Fee Adventure Guides Fin. Assist. 118 27679 FMV Discounted Adventure Guide Fees Adult/Youth Health&Fitness Fin. As. 1403 283811 FMV Discounted Health/Fitness Fees X X true true X X X X X false false false false false true false false false false Christine Salas VP Human Resources 144862 16308 3991 165161 Clare McKenna Executive Director 149135 16533 3971 169639 Dolores Daly - Asst Secretary Chief Operations Officer 190847 20993 1928 213768 Jeff McBride President 448068 60000 37840 20401 566309 Jennifer Stiffler Director of Operations 137702 15078 16806 854 170440 Joyce Kirchhofer CFO 188664 20768 396 209828 Tricia Quinn Director of Operations 149480 7539 5103 4048 166170 Vinh James Le IT Director 134543 15890 3807 154240 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 38237 Investment Advisory false X 1 9000 FMV X 1 4050000 FMV false true false Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: The Adventure Guides program was developed by the YMCA 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: YMCA camping has been a tradition dating back to as early as 1885. The Y offers a variey 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 camping 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, YMCA camping programs encourage participants to explore and develop their interests and abilities in a safe and nurturing environment. Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et Bob Traut, Christy Lewis and Beth Haney, all board members: family relationship Form 990, Part VI, Line 11b: Form 990 Review Process Controller and 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). 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 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). 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 -432935 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