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ALTERNATIVE YOUTH ACTIVITIES INC: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
ALTERNATIVE YOUTH ACTIVITIES INC (EIN 93-0735343)
Tax period
2018-07-01 to 2019-06-30
Filed
2019-12-17
IRS object ID
201943519349300339
Schema version
2018v3.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2019-12-17T15:04:00-06:00ReturnTs
Tax Period End2019-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN930666162PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LARRY A REIBER CPA PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1391 N SECOND ST PO BOX 449AddressLine1Txt
CityCOOS BAYCityNm
State AbbreviationORStateAbbreviationCd
ZIP974200049ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN930735343EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ALTERNATIVE YOUTH ACTIVITIES INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlALTEBusinessNameControlTxt
Phone5418882432PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1575 S MAIN STAddressLine1Txt
CityCOOS BAYCityNm
State AbbreviationORStateAbbreviationCd
ZIP97420ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSCOTT COOPERPersonNm
Person TitleCHIEF EXEC OFFICERPersonTitleTxt
Phone5412904463PhoneNum
Signature2019-11-22SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLARRY A REIBER CPAPreparerPersonNm
PTINP01332666PTIN
Phone5412695103PhoneNum
Preparation2019-12-09PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address71.85.56.201IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-12-17IPDt
IP Tm15:04:00IPTm
IP TimezoneCSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id49AADC14F0340979E6B047C8588EB0F15F50FB1CAtSubmissionCreationDeviceId
At Submission Filing Device Id1BF98FF430622A112BEF40713590942E34D871DEAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-04-17 16:48:07ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSCOTT COOPERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1575 S MAIN STREETAddressLine1Txt
CityCOOS BAYCityNm
State AbbreviationORStateAbbreviationCd
ZIP97420ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$261,167GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1979FormationYr
Legal Domicile StateORLegalDomicileStateCd
Activity Or MissionALTERNATIVE YOUTH ACTIVITIES INC. IS A NONPROFIT CORPORATION AND REGISTERED AS A PRIVATE ALTERNATIVE PROGRAM FOR HIGH SCHOOL DIPLOMAS AND GENERAL EDUCATION DIPLOMAS. THE ORGANIZATION IS REGISTERED WITH THE OREGON DEPARTMENT OF EDUCATION AND ACCREDITED BY THE NORTHWEST ACCREDITATION COMMISSION.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee17TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$260,002PYContributionsGrantsAmt
CY Contributions Grants$18,223CYContributionsGrantsAmt
PY Program Service Revenue$284,112PYProgramServiceRevenueAmt
CY Program Service Revenue$242,809CYProgramServiceRevenueAmt
CY Investment Income$135CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$544,114PYTotalRevenueAmt
CY Total Revenue$261,167CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$237,287PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$230,288CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$86,783PYOtherExpensesAmt
CY Other Expenses$129,909CYOtherExpensesAmt
PY Total Expenses$324,070PYTotalExpensesAmt
CY Total Expenses$360,197CYTotalExpensesAmt
PY Revenues Less Expenses$220,044PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$99,030CYRevenuesLessExpensesAmt
Total Assets BOY$445,975TotalAssetsBOYAmt
Total Assets EOY$340,913TotalAssetsEOYAmt
Total Liabilities BOY$4,394TotalLiabilitiesBOYAmt
Total Liabilities EOY-$1,639TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$441,581NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$342,552NetAssetsOrFundBalancesEOYAmt
MissionALTERNATIVE PROGRAM FOR HIGH SCHOOL DIPLOMAS AND GENERAL EDUCATION DIPLOMASMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$320,351ExpenseAmt
DescALTERNATIVE PROGRAM FOR HIGH SCHOOL DIPLOMAS AND GENERAL EDUCATION DIPLOMASDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$7ExpenseAmt
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$7TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$320,358TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee17EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonALTERNATIVE YOUTH ACTIVITIES INCPersonNm
Phone5418882432PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1575 S MAIN STREETAddressLine1Txt
CityCOOS BAYCityNm
State AbbreviationORStateAbbreviationCd
ZIP97420ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ALICE CARLSON
BOARD MEMBERYes (X)Yes (X)$0$0$0
OCTAVIA KAZAAR-SHAFER
BOARD MEMBERYes (X)$0$0$0
DANIEL M HINRICHS
BOARD MEMBERYes (X)$0$0$0
KAREN TAYLOR
BOARD MEMBERYes (X)$0$0$0
CHRIS CHAPANAR
BOARD MEMBERYes (X)$0$0$0
STEPHANIE KRAMER
BOARD MEMBERYes (X)$0$0$0
SCOTT COOPER
CHIEF EXEC OYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$3,942GovernmentGrantsAmt
All Other Contributions$14,281AllOtherContributionsAmt
Total Contributions$18,223TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescLOCAL SCHOOL SUPPORTDesc
Total Revenue Column$242,809TotalRevenueColumnAmt
Related Or Exempt Func Income$242,809RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$242,809TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$135TotalRevenueColumnAmt
Related Or Exempt Func Income$135RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$261,167TotalRevenueColumnAmt
Related Or Exempt Func Income$242,944RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$208,339TotalAmt
Program Services$188,754ProgramServicesAmt
Management And General$19,585ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$21,949TotalAmt
Program Services$17,579ProgramServicesAmt
Management And General$4,370ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$2,666TotalAmt
Program Services$1,001ProgramServicesAmt
Management And General$1,665ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$94,398TotalAmt
Program Services$84,014ProgramServicesAmt
Management And General$10,384ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,991TotalAmt
Program Services$801ProgramServicesAmt
Management And General$1,190ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$643TotalAmt
Program Services$312ProgramServicesAmt
Management And General$331ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$5,223TotalAmt
Program Services$4,257ProgramServicesAmt
Management And General$966ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$18,298TotalAmt
Program Services$18,298ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$6,690TotalAmt
Program Services$5,342ProgramServicesAmt
Management And General$1,348ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$360,197TotalAmt
Program Services$320,358ProgramServicesAmt
Management And General$39,839ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$344,033BOYAmt
EOY$47,683EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$9,011BOYAmt
EOY$46,358EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$10BOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$1,459BOYAmt
EOY$1,335EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$4,222BOYAmt
EOY$7,815EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$435,251LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$197,529LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$87,240BOYAmt
EOY$237,722EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$445,975BOYAmt
EOY$340,913EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$4,394BOYAmt
EOY-$1,639EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,394BOYAmt
EOY-$1,639EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$441,581BOYAmt
EOY$342,552EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$441,581BOYAmt
EOY$342,552EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$445,975BOYAmt
EOY$340,913EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$99,030ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$7,730CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$13,136CurrentTaxYearMinus2YearsAmt
Current Tax Year$18,223CurrentTaxYearAmt
Total$39,089TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$7,730CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$13,136CurrentTaxYearMinus2YearsAmt
Current Tax Year$18,223CurrentTaxYearAmt
Total$39,089TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$39,089PublicSupportTotal170Amt
Total Support$39,089TotalSupportAmt
Gross Receipts Rltd Activities$242,944GrossReceiptsRltdActivitiesAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$10,000OtherCostOrOtherBasisAmt
Book Value$10,000BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$162,918OtherCostOrOtherBasisAmt
Depreciation$7,467DepreciationAmt
Book Value$155,451BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,862OtherCostOrOtherBasisAmt
Depreciation$586DepreciationAmt
Book Value$5,276BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$256,471OtherCostOrOtherBasisAmt
Depreciation$189,476DepreciationAmt
Book Value$66,995BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$237,722TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC
FORM 990, PART IX, LINE 11GCONTRACT LABOR 16,296 692 0 STUDENT ACTIVITIES 133 0 0 LEARNING SUPPLIES 3,300 200 0 POSTAGE 0 54 0 BANK FEES 0 348 0 TELEPHONE 2,618 1,557 0 UTILITIES 14,411 1,644 0 BLDG REPAIRS 24,925 23 0 MISC 100 1,583 0 SCHOOL LUNCH 7,425 0 0 MEAL SUPPLIES 3,106 0 0 STUDENT TRANSPORTATION 533 0 0 WORKSHOP TRAINING 3,687 1,265 0 CONTINGENCY 1,343 364 0 STUDENT STIPEND 3,106 150 0 ADVERTISING 0 198 0 MEETING 0 282 0 SECURITY 35 7 0 SMALL EQUIPMENT 15 0 0 EQUIPMENT RENT 235 265 0 EQUIPMENT REPAIRS 646 1,752 0 VEHICLE REPAIR 1,620 0 0 TESTING 480 0 0 TOTAL 84,014 10,384 0

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