2018-10-11T06:48:53-07:00 2017-12-31 330686301 White Nelson Diehl Evans LLP 2875 Michelle Drive Suite 300 Irvine CA 92606 990 2017-01-01 951644055 Young Mens Christian Association of Orange County YOUN 7145499622 13821 Newport Ave Tustin CA 92780 Jeff Mcbride President 2018-10-11 true Christina M Wenk CPA P01255081 7149781300 2017 2018-06-14 16:35:46Z Jeff Mcbride 13821 Newport Ave 200 Tustin CA 92780 44239293 false false 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. At the Y, strengthening community is our cause. 18 17 1754 247 -73888 -49312 3524071 4607021 34655686 36258072 134432 1062796 140762 110117 38454951 42038006 1094959 1144121 0 21216875 23429270 0 403863 14819646 16605109 37131480 41178500 1323471 859506 27822437 32891035 5704640 8780022 22117797 24111013 X The YMCA of Orange County puts Christian principles into practice through programs that build spirit, mind and body for all. At the Y, strengthening community is our cause. false false 16472386 653254 20296374 The YMCA of Orange County is the largest provider of licensed before and after school care in Orange County providing a variety of academic and enrichment activities to approximately 7,000 children at over 70 locations. YMCA before and after school care provides opportunities for your child to learn, grow, and thrive as they make their way from K-8th grade. We provide daily physical and educational activities like sports & recreation, homework support, arts, and technology that allow students to engage in the learning process and have fun with friends at the same time! With 50+ locations on school campuses throughout Orange County, the Y is a convenient and affordable choice for your family. The Y offers year-round, licensed child care including full-day summer camps and full-day care during school holidays. The YMCA offers tuition assistance for parents who cannot afford the full cost of child care; over $653,000 was provided in financial assistance. 11870216 275291 11148497 The YMCA of Orange County provided health and wellness programming to 43,800 unique youth and adults to increase the positive impact on the health of children and families in Orange County through programs and partnerships which promote healthier decisions and provide opportunities to get involved, give back and get connected. Being healthy means more than simply being physically active. It's about maintaining a balanced spirit, mind and body. The Y is a place where everyone can work toward that balance by challenging themselves to learn a new skill or hobby, fostering connections with friends through our lifelong learning programs, or bringing your loved ones closer together through our many family-centered activities. At the Y, it's not about the activity as much as it is about the benefits of living healthier. The YMCA provided over $275,000 in financial assistance and program support for children, adults and families participating in our health & wellness programs. 3119265 91068 1257614 The YMCA of Orange County provided 380 youths with a multitude of community service programs providing safe and structured activities within a variety of programs targeted towards high risk youth, fragile families in crisis, and other programs targeted to at-risk populations. The Y provides essential support for the most overlooked members of our community, delivering unique programs and services to youth and adults with developmental disabilities. We enhance the lives of youth, their families and provide enrichment to the community. The YMCA provided over $102,000 in financial assistance and program support for children, adults and families participating in our community service programs. 2749861 124508 3555587 34211728 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 false false false false false false false true false false false false true 88 0 true 1754 true true true false false false false true true false 0 false false false false false false false false false false X 18 17 true false false false false false false true true false true true true true true true true true true false false CA X X Joyce Kirchhofer 7145499622 13821 Newport Ave 200 Tustin CA 92780 Beth Haney Board Member 0.50 0.00 X 0 0 0 Bob Traut Board Member 2.00 0.00 X X 0 0 0 Greg Custer Director 1.00 0.00 X 0 0 0 Christy Lewis Chair 3.00 0.00 X X 0 0 0 David K Lamb Past Chair 3.00 0.00 X X 0 0 0 Katie O'Connor Board Member 1.50 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 480631 0 50108 John Mccarty Board Member 1.00 0.00 X 0 0 0 John Rochford Vice Chair 2.00 0.00 X X 0 0 0 Juliette Meunier Treasurer 3.00 0.00 X 0 0 0 Michael Hahn Board Member 1.00 0.00 X 0 0 0 Minh Hoang Board Member 1.00 0.00 X 0 0 0 Rosanna Coveyou Secretary 2.00 0.00 X X 0 0 0 Sean Peasley Board Member 1.00 0.00 X 0 0 0 Tom Reyes Treasurer 1.00 0.00 X X 0 0 0 Vic Hausmaninger Board Member 2.00 0.00 X 0 0 0 Weikko Wirta Vice Chair 1.50 0.00 X X 0 0 0 Jean-Paul Afif Board Member 1.00 0.00 X 0 0 0 Don Saulic Board Member 2.00 0.00 X 0 0 0 Joyce Kirchhofer CFO 40.00 0.00 X 72010 0 6005 Joan Loch Asst Secretary 40.00 0.00 X 81773 0 4398 Dolores Daly Chief Operations Officer 40.00 0.00 X 194807 0 20182 Tricia Quinn Director of Operations 40.00 0.00 X 168767 0 3746 Clare McKenna Executive Director 40.00 0.00 X 138941 0 19451 Ron Erickson Executive Director 40.00 0.00 X 142719 0 19650 Vinh James Le IT Director 40.00 0.00 X 137445 0 19078 Danita Fulton HR Director 40.00 0.00 X 139149 0 4373 1556242 146991 7 true true false Doran Construction 380 N Palm Street Suite C Brea CA 92821 Construction Service 628909 Seyfarth Shaw Attorneys LLP 3807 Collections Center Drive Chicago IL 60693 Attorney Services 511143 Beyond Building Maintenance Inc 1233 South Wright Santa Ana CA 92705 Maintenance Services 303203 Mitel Net Solutions PO Box 53230 Phoenix AZ 85072 Software Services 201656 SCCG Inc 16027 Brookhurst St I-438 Fountain Valley CA 92708 IT Consulting 385600 13 154256 733000 2578363 1141402 4607021 Adventure Guide Fees 624100 1841539 1841539 Camp Fees 624100 1381382 1381382 Childcare Fees 624410 20296374 20296374 Health & Fitness Fees 624100 3042479 3042479 Membership Fees 624100 8106018 8106018 1590280 1590280 36258072 244746 244746 0 0 49202 123090 -73888 -73888 -73888 1760251 1023160 1666318 299043 93933 724117 818050 818050 101637 154256 112836 -11199 -11199 0 0 Miscellaneous 624100 195204 195204 195204 42038006 36258072 -73888 1246801 25700 25700 1118421 1118421 0 0 1082427 172513 909914 0 18567797 16577830 1822911 167056 0 2199412 1810248 361476 27688 1579634 1378859 186985 13790 0 0 0 0 0 0 1995073 217593 1763422 14058 0 357335 325460 31199 676 0 0 3268462 3030242 238042 178 0 0 413575 221089 166640 25846 74902 12243 62659 413409 402908 10501 1813011 1681089 131922 455116 299931 155185 Program Costs 4185445 4155862 29583 Equipment 1039135 838886 200013 236 Credit card and Bank Fees 724808 574652 148956 1200 Printing and Publications 499398 467292 5234 26872 1365440 900910 378351 86179 41178500 34211728 6562909 403863 3843937 1936222 556351 464700 29629 25392 857456 738633 0 0 0 149863 0 697960 497227 31641600 14572744 12556993 17068856 9048789 11482364 0 0 0 81459 677641 27822437 32891035 1959054 2231687 1464162 1272028 1936286 4747576 345138 528731 5704640 8780022 X 21717126 23050015 310671 970998 90000 90000 22117797 24111013 27822437 32891035 859506 1133710 X X false true X true false X 2311197 2113833 3010096 3524071 4607021 15566218 0 866418 865910 890547 944898 944898 4512671 3177615 2979743 3900643 4468969 5551919 20078889 610166 19468723 2237 26443 184305 210411 244746 668142 13788 9765 23553 150513 216655 142407 130997 195204 835776 21606360 165069293 0.90110 0.93450 X 90000 27 27 90000 90000 27 27 90000 90000 26 26 90000 90000 28 28 90000 90000 35 35 90000 1.00000 false false false 4923743 4923743 15930873 7518226 8412647 5179890 3039861 2140029 4656567 3249110 1407457 950527 765547 184980 17068856 Accrued Workers Compensation 78129 Self Insurance Liabilitiy 410442 Tenant Security Deposits Payable 40160 528731 X 43043524 1133710 944898 123090 2201698 40841826 77759 1118421 1196180 42038006 41050308 944898 123090 1067988 39982320 77759 1118421 1196180 41178500 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, 2017 and 2016. The Organizations tax years from 2015 to 2017 are open to review for federal tax purposes and tax years from 2014 to 2017 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 $123090 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Grant Expense $1118421 Part XII, Line 2d: Other expenses and losses per audited F/S Rental Expense $123090 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Grant Expense $1118421 false Golf Tournaments 125984 77134 48850 8156 31586 2072 10429 Dinners/Breakfast 72875 43826 29049 12305 330 9098 1 57034 33296 23738 14087 3271 3135 2760 15607 255893 154256 101637 22243 34857 17512 3090 35134 112836 -11199 false Camp Agape California 1774 N Glassell Street Orange CA 92865 953195572 10700 0 Provide mission programs YMCA of Columbia-Williamette 9500 SW Barbur Blvd Portland OR 97219 930386981 10000 0 Provide mission programs 2 0 Childcare Financial Assistance 589 653254 FMV Discounted Childcare Rates Comm. Serv. Prgm Fin. Assist. 151 102724 FMV Discounted Fee Resident Camp Fin. Assist. 91 62870 FMV Discounted Camp Fee Adventure Guides Fin. Assist. 104 24282 FMV Discounted Adventure Guide Fees Adult/Youth Health&Fitness Fin. As. 1364 275291 FMV Discounted Health/Fitness Fees X X true true X X X X false false false false false true false true false false Clare McKenna Executive Director 138941 15453 3998 158392 Danita Fulton HR Director 139149 4373 143522 Dolores Daly Chief Operations Officer 171118 23689 19020 1162 214989 Jeff Mcbride President 420631 60000 29372 20736 530739 Ron Erickson Executive Director 142719 15851 3799 162369 Tricia Quinn Director of Operations 156922 11845 3746 172513 Vinh James Le IT Director 137445 16313 2765 156523 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. Part I, Line 7: Non-Fixed payments not listed above Discretionary bonuses based on performance and completion of projects, but not contingent on revenue or net outcome. Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: The YMCA of Orange County provided 2,800 adventure guides participants with a family oriented program providing an opportunity for parents and children to spend quality one-on-one time together to help strengthen the family relationships and create memories that will last a lifetime. The Y's core values provide direction as parents guide children on their journey. Along the way, adults model, teach and demonstrate these values as well as give children many opportunities to practice and celebrate with them. Initially, these four values provide guidance in helping children select activities, make decisions, and choose appropriate courses of action both in the program and in their lives. The YMCA provided over $24,000 in financial assistance and program support for children and families participating in our parent/child program. OTHER PROGRAM SERVICES 5: The YMCA of Orange County provided 5,700 children with an opportunity to experience camp. Y camps have a rich tradition dating back to as early as 1909. The Y offers both residential and day camps that are designed to have kids learn to appreciate and respect nature and each other. Through the Y's core values of caring, honesty, respect and responsibility character development is nurtured. Y camping programs are educational and experiential; they promote 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. As in the case of other Y programs, scholarships are available for those who cannot afford the customary fee. The Y provided approximately $63,000 in financial assistance and program support for children and families participating in camp. 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 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 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 -73888 3023975 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