2017-11-15T12:56:10-08:00 2016-12-31 White Nelson Diehl Evans LLP 2875 Michelle Drive Suite 300 Irvine CA 92606 990 2016-01-01 951644055 Young Mens Christian Association of Orange County YOUN 7145499622 13821 Newport Ave Tustin CA 92780 Jeff Mcbride President 2017-11-15 true Christina M Wenk CPA P01255081 7149781300 2016 2017-02-10 21:41:12Z Jeff Mcbride 13821 Newport Ave 200 Tustin CA 92780 40509178 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. Every day, we work side-by-side with our neighbors to make sure that everyone, regardless of age, income or background, has the opportunity to learn, grow and thrive. 19 18 1656 270 0 3010095 3524071 33105783 34655686 97124 134432 156195 140762 36369197 38454951 1048000 1094959 0 20196338 21216875 0 498432 12951820 14819646 34196158 37131480 2173039 1323471 26633638 27822437 6239267 5704640 20394371 22117797 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. Every day, we work side-by-side with our neighbors to make sure that everyone, regardless of age, income or background, has the opportunity to learn, grow and thrive. false false 13017569 707932 18618583 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 on over 72 school campuses. With so many demands on today's families, parents need all the support they can get. That's why child care at the Y is about more than looking after kids. It's about nurturing their development by providing a safe place to learn foundational skills, develop healthy, trusting relationships and build self-reliance through the Y values of caring, honesty, respect and responsibility. We believe the values and skills learned early on are vital building blocks for quality of life. Because of the Y community, kids in neighborhoods around the nation are taking more interest in learning and making smarter life choices. At the Y, kids learn character which shapes responsible decisions, the value of social responsibility and the gift of giving back, good sportsmanship and, most importantly, they learn to be themselves. We believe that all kids deserve the opportunity to discover who they are and what they can achieve. That's why, through the Y, millions of youth today are cultivating the values, skills and relationships that lead to positive behaviors, better health and educational achievement. The YMCA offers tuition assistance for parents who cannot afford the full cost of child care; over $700,000 was provided in financial assistance. 11847040 256061 10283073 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 $256,000 in financial assistance and program support for children, adults and families participating in our health & wellness programs. 3282811 61844 1281921 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 $60,000 in financial assistance and program support for children, adults and families participating in our community service programs. 2731193 69122 3048599 30878613 true true false false false false false false false true true false false false true true true false 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 false false false false false false true 76 0 true 1656 true false false false false false false true true false 0 false false false false false false false false false false X 19 18 true false false false false false false true true false true true true true true true true true true false false CA 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 Past Chair 2.00 0.00 X X 0 0 0 Christian Torresluna Former Director 1.00 0.00 X 0 0 0 Christy Lewis Secretary 3.00 0.00 X X 0 0 0 David K Lamb 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 404835 0 59046 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 Board Member 3.00 0.00 X 0 0 0 Lori Bell Former Director 1.00 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 Board Member 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 Joan Loch Asst Secretary 40.00 0.00 X 0 0 0 Cara Owens Chief Operations Officer 40.00 0.00 X 272174 0 35101 Clare McKenna Executive Director 40.00 0.00 X 118411 0 17158 Dolores Marikian CDO 40.00 0.00 X 122222 0 17894 Ron Erickson Executive Director 40.00 0.00 X 137027 0 19282 Jennifer Stiffler Executive Director 40.00 0.00 X 120169 0 12458 Vinh James Le IT Director 40.00 0.00 X 137419 0 5821 1312257 166760 9 false true false YASI Inc PO Box 503934 San Diego CA 92150 Nonres. Bldg Oper 307976 Snyder Properties 28245 Avenue Crocker Suite 101 Santa Clarita CA 91355 Nonres. Bldg Oper 359137 Beyond Building Maintenance Inc 1233 South Wright Santa Ana CA 92705 Maintenance Services 315332 Tustin Plaza Partners PO Box 39100 Los Angeles CA 90039 Nonres. Bldg Oper 337117 SCCG Inc 16027 Brookhurst St I-438 Fountain Valley CA 92708 IT Consulting 407040 11 127628 223240 1885620 1287583 3524071 Adventure Guide Fees 624100 1756809 1756809 Camp Fees 1291790 1291790 Childcare Fees 624410 19703542 19703542 Health & Fitness Fees 624100 2697442 2697442 Membership Fees 624100 7585631 7585631 1620472 1620472 34655686 210411 210411 0 0 0 1854811 16500 1916429 30861 -61618 -14361 -75979 -75979 116702 127628 106937 9765 9765 0 0 Miscellaneous 624100 130997 130997 130997 38454951 34655686 275194 10000 10000 1084959 1084959 0 0 771156 192789 493540 84827 0 16843046 14759103 1933052 150891 0 2188854 1779296 375888 33670 1413819 1222900 171792 19127 0 229701 229701 45040 45040 0 0 0 1284226 94623 1189149 454 0 307321 280813 23607 2901 0 0 3450056 3166181 283875 0 0 372688 169244 166054 37390 81697 18404 63293 381335 369740 11595 1648970 1538580 110390 379655 271749 107906 Program Costs 3821898 3657404 157913 6581 Credit card and Bank Fees 606870 512472 92290 2108 Printing and Publications 508649 477195 3975 27479 Equipment 461875 366518 79024 16333 1239665 906643 227946 105076 37131480 30878613 5754435 498432 2374756 3843937 720050 556351 10175 29629 1060788 857456 0 0 0 149863 149863 738283 697960 25777880 13220887 13055338 12556993 8442926 9048789 0 0 0 81459 81459 26633638 27822437 2660165 1959054 1761550 1464162 1772057 1936286 45495 345138 6239267 5704640 X 20063250 21717126 241121 310671 90000 90000 20394371 22117797 26633638 27822437 X 1323471 389057 10898 X X false true X true false X 2237229 2311197 2113833 3010096 3524071 13196426 0 1013000 866418 865910 890547 944898 4580773 3250229 3177615 2979743 3900643 4468969 17777199 86911 17690288 3654 2237 26443 184305 210411 427050 0 84651 150513 216655 142407 130997 725223 18929472 154738073 0.93450 0.93450 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 90000 27 27 90000 90000 26 26 90000 90000 28 28 90000 90000 35 35 90000 90000 78 78 90000 1.00000 false false false 3377403 3377403 12610934 7108335 5502599 4466086 2589861 1876225 4531219 3056905 1474314 792238 465786 326452 12556993 Accrued Workers Compensation 179907 Self Insurance Liabilitiy 165231 345138 X 38647467 389057 944898 10898 1344853 37302614 67378 1084959 1152337 38454951 36924041 944898 944898 35979143 67378 1084959 1152337 37131480 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, 2016 and 2015. The Organizations tax years from 2014 to 2016 are open to review for federal tax purposes and tax years from 2013 to 2016 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 Increase in Value of Interest Rate Swap $10898 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Noncash Assistance $1084959 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Noncash Assistance $1084959 false Golf Tournaments 103485 49671 53814 2022 11405 21463 Dinners/Breakfast 86630 42465 44165 9834 24621 1 54215 35492 18723 13779 3436 2245 18132 244330 127628 116702 15801 24675 2245 64216 106937 9765 false YMCA of Columbia-Williamette 9500 SW Barbur Blvd Portland OR 97219 930386981 10000 0 Provide mission programs 1 0 Childcare Financial Assistance 391 697932 FMV Discounted Childcare Rates Comm. Serv. Prgm Fin. Assist. 75 61844 FMV Discounted Fee Resident Camp Fin. Assist. 210 54251 FMV Discounted Camp Fee Adventure Guides Fin. Assist. 79 14871 FMV Discounted Adventure Guide Fees Adult/Youth Health&Fitness Fin. As. 1627 256061 FMV Discounted Health/Fitness Fees X X true true X X X X false false false false false true false true false false Cara Owens Chief Operations Officer 222511 49663 24456 10645 307275 Jeff Mcbride President 334835 70000 29234 29812 463881 Ron Erickson Executive Director 137027 14571 4711 156309 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 2,400 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 $15,000 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 4,480 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. We nurture character development through the Y's core values of caring, honesty, respect and responsibility. 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 $54,000 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 and 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 finance committee for review and approval. If they are satisfied with the 990 it is then sent on to the entire board of directors for 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. Other Changes In Net Assets Or Fund Balances - Other Increases Increase in Fair Value of Interest Rate Swap Agreement = $10898 Form 990, Part XII, Line 2: Change of Oversight or Selection Process The Audit oversight process has not changed from the prior year.