2018-10-15T11:15:45-05:00 2018-05-31 450250958 EIDE BAILLY LLP 7001 E BELLEVIEW AVE STE 700 DENVER CO 80237 990 2017-06-01 841442909 YOUTHPOWER365 YOUT 9707772015 PO BOX 6550 AVON CO 81658 ROBERT J FORD CHIEF FINANCIAL OFFICER 9709491999 2018-10-12 1 KIM C HUNWARDSEN CPA P00382889 3037705700 2018-10-11 50.203.234.82 2018-10-12 10:43:36 MD P DD1F5D3B40192515AE30C85EA04746CF400AD555 38E7B26ACDED65A6206348105EC66FC115FD0A44 2017 2018-06-14 16:35:46Z ROBERT J FORD PO BOX 6550 AVON CO 81658 4295198 0 X WWW.VVF.ORG/EDUCATION/YOUTHPOWER365 X 1997 CO PREPARE CHILDREN IN NEED FOR SUCCESS IN LIFE THROUGH EDUCATION AND RECREATIONAL OPPORTUNITIES. 48 47 0 47 0 0 2167790 4125289 85215 76605 582 844 -16753 -179924 2236834 4022814 179950 290752 0 0 1401001 2117120 0 0 621185 721971 1128450 2302922 3536322 -66088 486492 1385185 1900831 469753 498907 915432 1401924 TO PREPARE CHILDREN IN NEED FOR SUCCESS IN LIFE THROUGH EDUCATION AND RECREATIONAL OPPORTUNITIES. 0 0 1786033 76605 PWR HRS - OPERATED AT INDIVIDUAL SCHOOLS, PWRHRS USES LOCAL TEACHERS AND FACILITIES COMBINED WITH A POWERFUL 6:1 STUDENT/TEACHER RATIO THAT ACCELERATES GROWTH FOR STUDENTS. PWRHRS PROVIDES EXTENDED LEARNING AND ENRICHMENT OPPORTUNITIES SUCH AS NUTRITION, CHARACTER BUILDING, ATHLETICS, DANCE, MUSIC AND ART FOR STUDENTS THREE TO FOUR DAYS PER WEEK. THE ADDITIONAL TIME SPENT ON ACADEMICS AND PARTICIPATING IN SAFE AFTER-SCHOOL ENRICHMENT ACTIVITIES IMPROVES ACADEMIC SCORES AND PROMOTES SOCIAL, EMOTIONAL AND PHYSICAL WELL-BEING. 637835 127610 PWR ON - WE BELIEVE THAT THERE IS NO BETTER GIFT THAN THE GIFT OF EDUCATION. EDUCATION BREAKS DOWN BARRIERS, OPENS DOORS THAT WOULD OTHERWISE BE CLOSED, AND ENABLES ALL CHILDREN TO REACH THEIR HIGHEST POTENTIAL. STILL, HIGHER EDUCATION IS NOT AN OPTION FOR EVERYONE. MANY CHILDREN IN EAGLE COUNTY LACK THE RESOURCES OR SUPPORT SYSTEMS NECESSARY TO PURSUE THE LEVEL OF EDUCATION THEY DESIRE. YOUTHPOWER365 BRIDGES THESE GAPS OF RESOURCES AND SUPPORT THROUGH A COMBINATION OF PRE-COLLEGIATE PROGRAMMING, SCHOLARSHIP COLLABORATION, APPRENTICESHIPS, AND INTERNSHIPS. OUR PROGRAMS HELP STUDENTS TO ENVISION THEIR DREAMS AND SEIZE THE VAST OPPORTUNITIES BEFORE THEM. 254694 163142 PWR UP - THE YEARS BEFORE A CHILD REACHES KINDERGARTEN ARE AMONG THE MOST CRITICAL IN INFLUENCING HIS OR HER LEARNING. PWRUP INITIATIVES ENSURE THAT EVERY CHILD, FROM BIRTH THROUGH AGE FIVE, HAS ACCESS TO THE TOOLS NEEDED TO ESTABLISH A STRONG EARLY LEARNING FOUNDATION. PWRUP EARLY CHILDHOOD ACADEMIC PROGRAMS INCLUDE: THE MAGIC BUS (MOBILE PRE-SCHOOL), PARENT MENTORS (PARENTAL ENGAGEMENT, CLASSROOM VOLUNTEERISM, PROFESSIONAL DEVELOPMENT) PROVIDED IN CONJUNCTION WITH LEARN THROUGH PLAY (EARLY CHILDHOOD EDUCATION FOR PARENT MENTORS' INFANT/TODDLERS), AND SUCCESS AT SIX (KINDERGARTEN SCHOLARSHIPS). PWRUP PROGRAMS ARE TAUGHT IN A NURTURING, BILINGUAL SETTING. 2678562 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 44 0 1 0 0 0 0 0 0 1 1 0 0 0 0 X 48 47 1 1 0 0 0 1 0 1 0 0 0 0 1 1 1 1 1 0 0 0 CO X HEIDI ELZINGA 9707772015 90 BENCHMARK ROAD STE 300 AVON CO 81620 MICHAEL IMHOF PRESIDENT/CHIEF EXECUTIVE OFFICER 10.00 45.00 X X 0 302896 15137 ANN SMEAD CHAIRMAN 0.50 1.00 X X 0 0 0 ANDY ARNOLD BOARD MEMBER 0.50 1.00 X 0 0 0 JOHN ARNOLD BOARD MEMBER 0.50 1.00 X 0 0 0 HANS BERGLUND BOARD MEMBER 0.50 1.00 X 0 0 0 JUDY BERKOWITZ BOARD MEMBER 0.50 1.00 X 0 0 0 SAM BRONFMAN BOARD MEMBER 0.50 1.00 X 0 0 0 SUSAN CAMPBELL BOARD MEMBER 0.50 1.00 X 0 0 0 CHARLENE CHAN BOARD MEMBER 0.50 1.00 X 0 0 0 STEVE COYER BOARD MEMBER 0.50 1.00 X 0 0 0 ANDY DALY BOARD MEMBER 0.50 1.00 X 0 0 0 RON DAVIS BOARD MEMBER 0.50 1.00 X 0 0 0 MATT DONOVAN BOARD MEMBER 0.50 1.00 X 0 0 0 BILL ESREY BOARD MEMBER 0.50 1.00 X 0 0 0 JOHANNES FAESSLER BOARD MEMBER 0.50 1.00 X 0 0 0 TIM FINCHEM BOARD MEMBER 0.50 1.00 X 0 0 0 STEVE FRIEDMAN BOARD MEMBER 0.50 1.00 X 0 0 0 JOHN GARNSEY BOARD MEMBER 0.50 1.00 X 0 0 0 MARGIE GART BOARD MEMBER 0.50 1.00 X 0 0 0 DONNA GIORDANO BOARD MEMBER 0.50 1.00 X 0 0 0 SHEIKA GRAMSHAMMER BOARD MEMBER 0.50 1.00 X 0 0 0 MICHAEL HERMAN BOARD MEMBER 0.50 1.00 X 0 0 0 BETH HOWARD BOARD MEMBER 0.50 1.00 X 0 0 0 AL HUBBARD BOARD MEMBER 0.50 1.00 X 0 0 0 BJ HYBL BOARD MEMBER 0.50 1.00 X 0 0 0 CHRISTOPHER JARNOT BOARD MEMBER 0.50 1.00 X 0 0 0 GEORGE JOHNSON BOARD MEMBER 0.50 1.00 X 0 0 0 ALEXIA JURSCHAK BOARD MEMBER 0.50 1.00 X 0 0 0 MARK KOGAN BOARD MEMBER 0.50 1.00 X 0 0 0 DOUG LOVELL BOARD MEMBER 0.50 1.00 X 0 0 0 SARAH MILLETT BOARD MEMBER 0.50 1.00 X 0 0 0 ELLEN MORITZ BOARD MEMBER 0.50 1.00 X 0 0 0 KAIA MORITZ BOARD MEMBER 0.50 1.00 X 0 0 0 BOBBY PATTON BOARD MEMBER 0.50 1.00 X 0 0 0 MICHAEL PRICE BOARD MEMBER 0.50 1.00 X 0 0 0 ERIC RESNICK BOARD MEMBER 0.50 1.00 X 0 0 0 RICHARD ROTHKOPF BOARD MEMBER 0.50 1.00 X 0 0 0 KEN SCHANZER BOARD MEMBER 0.50 1.00 X 0 0 0 MIKE SHANNON BOARD MEMBER 0.50 1.00 X 0 0 0 STANLEY SHUMAN BOARD MEMBER 0.50 1.00 X 0 0 0 ROD SLIFER BOARD MEMBER 0.50 1.00 X 0 0 0 HAP STEIN BOARD MEMBER 0.50 1.00 X 0 0 0 KRISTIN TANG BOARD MEMBER 0.50 1.00 X 0 0 0 FRED TRESCA BOARD MEMBER 0.50 1.00 X 0 0 0 STEWART TURLEY BOARD MEMBER 0.50 1.00 X 0 0 0 MARY WEBSTER BOARD MEMBER 0.50 1.00 X 0 0 0 BETSY WIEGERS BOARD MEMBER 0.50 1.00 X 0 0 0 GARY WOODWORTH BOARD MEMBER 0.50 1.00 X 0 0 0 ROBERT J FORD CHIEF FINANCIAL OFFICER 10.00 45.00 X 0 196085 27555 0 498981 42692 0 0 1 0 CELEBRATE THE BEAT 3087 TEJON ST UNIT A DENVER CO 80211 MUSIC/ DANCE INTRUCTION 138399 EAGLE COUNTY SCHOOL DISTRICT PO BOX 740 EAGLE CO 81631 TRANSPORTATION & OTHER SERVICES 132658 2 1312699 924686 145787 1742117 104428 4125289 PROGRAM REVENUE 611710 74004 74004 2601 2601 76605 844 844 92460 1312699 272384 -179924 -179924 4022814 76605 0 -179080 127610 127610 163142 163142 1637650 1391229 4795 241626 47185 28729 8893 9563 292061 200856 53642 37563 140224 111564 10913 17747 4640 4640 19000 19000 209771 167339 9271 33161 274355 19080 255275 51665 36509 15156 20261 20261 108115 83160 23466 1489 123262 116038 6288 936 6404 185 6219 27593 27593 4409 4409 PRODUCTION COSTS 193287 190837 2450 EDUCATION & TRAINING 78193 70465 7728 7495 7495 3536322 2678562 236575 621185 764875 1192226 339376 271566 169324 45 25500 45517 333804 123110 86110 210694 0 180783 1385185 1900831 128417 139784 197920 359123 143416 0 469753 498907 X 915432 0 0 1401924 915432 1401924 1385185 1900831 486492 0 X 0 1 X 1 0 X 3651336 2465938 4001339 2167790 4125289 16411692 3651336 2465938 4001339 2167790 4125289 16411692 3450974 12960718 605 1134 1124 592 844 4299 16415991 1843871 0.78950 0.82430 X SCHEDULE A PART II: THE ORGANIZATION FILED A SHORT YEAR RETURN FOR THE PERIOD OCTOBER 1, 2016 TO MAY 31, 2017, EFFECTIVELY CHANGING THEIR ACCOUNTING PERIOD FROM A FISCAL YEAR ENDING SEPTEMBER 30TH TO A FISCAL YEAR ENDING MAY 31ST. IN ORDER TO PROPERLY REFLECT THE ORGANIZATION'S PUBLIC CHARITY STATUS AND PUBLIC SUPPORT FOR THE PURPOSES OF SCHEDULE A, PART II (SUPPORT SCHEDULE FOR ORGANZIATION'S DESCRIBED IN SECTION 509(A)(1)), THE ORGANIZATION IS REPORTING THEIR ACTIVITY FOR FISCAL YEARS ENDING SEPTEMBER 30, 2014 THROUGH SEPTEMBER 30, 2016, THE ACTIIVTY FOR THE SHORT YEAR ENDING MAY 31, 2017, AND THE ACTIVITY FOR FISCAL YEAR ENDED MAY 31, 2018 FOR THE FIVE YEAR PUBLIC SUPPORT COMPUTATION ON SCHEDULE A. 236711 35405 201306 97093 87705 9388 210694 DUE FROM RELATED ORGANIZATION 180783 180783 X 4202628 179814 179814 4022814 0 4022814 3716136 179814 179814 3536322 0 3536322 PART X, LINE 2: THE VAILVALLEY FOUNDATION, VILAR CENTER AND YOUTHPOWER365 ARE ORGANIZED AS COLORADO NONPROFIT CORPORATIONS AND HAVE BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS ORGANIZATIONS DESCRIBED IN SECTION 501(C)(3). VVF HAS BEEN DETERMINED TO NOT BE A PRIVATE FOUNDATION UNDER SECTION 509(A)(2) AND QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)(VIII). VCAF AND YOUTHPOWER HAVE BEEN DETERMINED TO NOT BE PRIVATE FOUNDATIONS UNDER SECTION 509(A)(1) AND BOTH QUALIFY FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)(VI). EACH ENTITY IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ENTITIES ARE SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSES. VCAF AND YOUTHPOWER HAVE DETERMINED THEY ARE NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAVE NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. VVF FILES AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS TO REPORT ITS UNRELATED BUSINESS TAXABLE INCOME AND THESE TAX FILINGS ARE NO LONGER SUBJECT TO EXAMINATION FOR YEARS BEFORE 2014. NO INCOME TAXES WERE PAID DURING OR FOR THE YEARS ENDED MAY 31, 2018 AND 2017. SDG 1166945 1081905 85040 62802 58278 118822 3121 FASHION SHOW 220692 213272 7420 2003 21272 5053 1033 1 17522 17522 1405159 1312699 92460 64805 79550 123875 4154 272384 -179924 1 EAGLE COUNTY SCHOOL DISTRICT 948 CHAMBERS AVE EAGLE CO 81631 846012253 GOVERNMENT ENTITY 125900 SCHOLARSHIPS TO FAMILIES IN EAGLE COUNTY IN NEED FOR QUALIFIED FULL-DAY KINDERGARTEN 1 0 SCHOLARSHIPS 92 163142 PART I, LINE 2: THE SUCCESS AT SIX PROGRAM PARTNERS DIRECTLY WITH THE EAGLE COUNTY SCHOOL DISTRICT AND GRANTS SCHOLARSHIPS TO FAMILIES IN NEED WHO WISH TO HAVE THEIR CHILD ATTEND A QUALIFIED FULL-DAY KINDERGARTEN PROGRAM. YOUTHPOWER365 WORKS DIRECTLY WITH THE EAGLE COUNTY SCHOOL DISTRICT FOR DETERMINATION OF THE AMOUNT OF GANT FUNDS TO BE DISTRIBUTED. GRANT FUNDS ARE PAID DIRECTLY TO THE SCHOOL DISTRICT WHO THEN APPLIES FUNDS TO THE APPROPRIATE INDIVIDUAL. NO FOLLOW UP IS DEEMED NECESSARY. STUDENTS APPLY VIA OUR DOLLARS FOR SCHOLARS ONLINE PLATFORM. EACH STUDENTS COMPLETES THEIR PROFILE AND BASED ON THAT INFORMATION MATCHES TO SCHOLARSHIPS THEY ARE ELIGIBLE TO APPLY FOR. ALL STUDENTS THAT FULLY COMPLETE THE ONLINE PROFILE HAVE AN INTERVIEW WITH OUR STAFF. BASED ON THE INFORMATION IN A STUDENT'S PROFILE AND THE INTERVIEW, WE PROVIDE SCHOLARSHIPS TO AWARDED STUDENTS. ONCE A STUDENT IS AWARDED A SCHOLARSHIP THEY ARE REQUIRED TO SEND US PROOF OF ENROLLMENT, AND THE MAILING ADDRESS FOR THEIR SCHOOLS FINANCIAL AID DEPARTMENT. WE THEN SEND THE SCHOLARSHIP FOR THAT STUDENTS DIRECTLY TO THEIR SCHOOL, SO IT CAN BE APPLIED TO THEIR ACCOUNT. FOR MULTI-YEAR SCHOLARSHIP STUDENTS ARE REQUIRED, AT THE END OF THE SCHOOL YEAR, TO SEND US A UPDATE AS TO HOW THEIR YEAR HAS GONE, AS WELL AS A COPY OF THEIR TRANSCRIPTS. WE USE THIS INFORMATION TO MAKE SURE THEY ARE IN COMPLIANT WITH THE SCHOLARSHIP REQUIREMENTS, GPA ABOVE 3.0, FOR EXAMPLE. ONCE WE RECEIVE THIS INFORMATION FOR A REOCCURRING SCHOLARSHIP STUDENT WE CAN SEND THE NEXT PAYMENT OF THEIR SCHOLARSHIP DIRECTLY TO THE SCHOOL. 0 0 0 0 0 0 0 0 0 MICHAEL IMHOF PRESIDENT/CHIEF EXECUTIVE OFFICER 0 258229 0 44667 0 0 0 0 0 16224 0 319120 0 0 ROBERT J FORD CHIEF FINANCIAL OFFICER 0 179085 0 17000 0 0 0 8156 0 20876 0 225117 0 0 PART I, LINE 3 YOUTHPOWER365 RELIED ON A RELATED ORGANIZATION THAT USED ONE OR MORE OF THESE METHODS TO ESTABLISH THE COMPENSATION OF OFFICERS. X GIFT CERT.,GOODS, OTHER ITEMS 36 104428 COST OR SELLING PRIC 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 THE PRESIDENT AND CHIEF FINANCIAL OFFICER ARE EMPLOYED BY VAIL VALLEY FOUNDATION, A RELATED EXEMPT ORGANIZATION. MEMBERS OF THE BOARD ARE ALSO MEMBERS OF THE BOARD OF DIRECTORS OF VAIL VALLEY FOUNDATION. THEREFORE, BUSINESS RELATIONSHIPS EXIST BETWEEN THESE INDIVIDUALS. FORM 990, PART VI, SECTION A, LINE 3 YOUTHPOWER365 (YP) ENTERED INTO A MANAGEMENT PLAN WITH VAIL VALLEY FOUNDATION (VVF), A RELATED ORGANIZATION, IN WHICH VVF ASSUMED THE MANAGEMENT AND ADMINISTRATIVE DUTIES OF YP. INCLUDED IN THIS AGREEMENT, VVF AND YP RECONSTITUTED THEIR BOARD OF DIRECTORS. EACH ENTITY OPERATES SEPARATELY UNDER A COMMON BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A YOUTHPOWER365'S BOARD OF DIRECTORS ARE ALSO THE BOARD OF DIRECTORS OF VAIL VALLEY FOUNDATION, A RELATED TAX-EXEMPT ORGANIZATION. PART VI, LINE 6 AND LINES 7A-B: ALTHOUGH YOUTHPOWER365 DOES NOT HAVE ANY MEMBERS OR STOCKHOLDERS, THEIR BOARD OF DIRECTORS ARE ELECTED BY VAIL VALLEY FOUNDATION (VVF), A RELATED NONPROFIT ORGANIZATION. EACH BOARD MEMBER SERVING ON THE VVF'S BOARD OF DIRECTORS SHALL AT THE SAME TIME SERVE AS MEMBERS OF THE BOARD OF DIRECTORS OF THE YOUTHPOWER365. FORM 990, PART VI, SECTION A, LINE 8B YOUTHPOWER365 DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER AND THE AUDIT COMMITTEE CHAIRMAN. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS ALL OFFICERS, DIRECTORS, AND OTHER TOP MANAGEMENT OFFICIALS. THE EXISTENCE OF ANY POTENTIAL CONFLICT OF INTEREST SHALL BE DISCLOSED TO THE CFO AND/OR THE BOARD OF DIRECTORS, WHO SHALL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS. IN THE EVENT A CONFLICT OF INTEREST DOES EXISTS, THE CFO AND/OR BOARD OF DIRECTORS WILL DETERMINE WHETHER OR NOT THE INDIVIDUAL WITH THE CONFLICT SHOULD BE RECUSED FROM THE DELIBERATION ON THE MATTER AND WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR AND REASONABLE TO THE FOUNDATION. FORM 990, PART VI, SECTION B, LINE 15 THE TOP MANAGEMENT OFFICIAL, TOP FINANCIAL OFFICIAL, OTHER OFFICERS, AND KEY EMPLOYEES ARE COMPENSATED BY VAIL VALLEY FOUNDATION, A RELATED ORGANIZATION, THAT HAS A COMPENSATION COMMITTEE COMPOSED OF BOARD MEMBERS THAT MEETS AT THE END OF EACH YEAR. PRIOR TO THE MEETING, THE CFO PROVIDES THE COMMITTEE WITH A PACKAGE SUMMARIZING COMPENSATION INFORMATION, WHICH CONTAINS COMPARABLE COMPENSATION DATA FOR THESE POSITIONS. AT THE MEETING THEY DETERMINE IF THEY WILL APPROVE ANY COMPENSATION ADJUSTMENTS FOR THE CEO, OTHER OFFICERS, AND KEY EMPLOYEES FOR THE UPCOMING YEAR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART V, LINE 2A AND PART IX: YOUTHPOWER365 HAS A MANAGEMENT PLAN AGREEMENT WITH VAIL VALLEY FOUNDATION (VVF), A RELATED TAX EXEMPT ORGANIZATION. AS A RESULT, VVF IS THE EMPLOYER FOR PURPOSES OF PAYING WAGES AND BENEFITS. THE COMPENSATION, BENEFITS, AND PAYROLL TAXES REPORTED ON LINES 7, 8, 9, AND 10 OF PART IX REPRESENT ALLOCATED AMOUNTS PAID BY VVF AS PART OF THE MANAGEMENT PLAN AGREEMENT. IN ADDITION, YOUTHPOWER 365 IS NOT REPORTING ANY PAID EMPLOYEES ON FORM 990, PART V, LINE 2 BECAUSE OF THE RELATIONSHIP WITH VVF AS STATED ABOVE. VAIL VALLEY FOUNDATION PO BOX 6550 AVON CO 81620 742215035 ENHANCING THE QUALITY OF LIFE IN VAIL VALLEY CO 501(C)(3) LINE 11 N/A 0 VILAR CENTER FOR THE ARTS FOUNDATION PO BOX 3822 AVON CO 81620 841316133 PROMOTE AND DEVELOP APPRECIATION OF THE ARTS IN THE VAIL VALLEY AREA CO 501(C)(3) LINE 7 VAIL VALLEY FOUNDATION 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1