2017-02-24T12:18:57-06:00 2016-06-30 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2015-07-01 362193619 Youth for ChristUSA Inc YOUT 3038439000 PO Box 4478 Englewood CO 80155 Sean Wallinger Treasurer 3038439000 2017-02-24 1 David C Moja P00747006 7195286225 2015 2021-01-29 14:40:06Z Daniel S Wolgemuth PO Box 4478 Englewood CO 80155 18252607 0 1277 X www.yfc.org X 1945 IL YFC reaches young people everywhere,working together with local churches & other partners. 14 13 298 535 0 0 12087862 12445597 5469257 5707644 2698 9379 -28820 -133204 17530997 18029416 175662 393624 0 0 10523676 10639489 0 0 1326562 6891973 7385655 17591311 18418768 -60314 -389352 10908207 10893554 1656496 1759009 9251711 9134545 X See Schedule O for organization's mission statement. 0 0 6647842 393624 473251 Missionaries: Includes missionary activity in various countries, on U.S. military bases, and in the United States. 4046512 1532805 Field Services: Staff and activities devoted to providing services to YFC local chapters to assist the chapters in moving forward with the YFC mission. Examples include YFCamp, staff training, and staff development. 2167774 2008513 Field Leadership: Staff and activities devoted to providing guidance and leadership to YFC Chapters. Examples include Field Directors, National Ministry Directors, and Expansion Planning. 1589701 1693583 Insurance Claims and Premiums: Cost of providing various insurance products to the field. 1589701 1693583 14451829 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 0 1 0 1 1 1 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 98 0 1 298 1 0 0 0 0 0 0 0 0 0 0 X 14 13 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X Sean Wallinger 3038439000 PO Box 4478 Englewood CO 80155 Daniel S Wolgemuth President/CEO 50.00 X X 187230 0 16774 Sheryl Haushalter Chairperson 1.00 X X 0 0 0 Holly J Culhane Vice Chairperson 1.00 X X 0 0 0 Robert C Moeller Trustee 1.00 X 0 0 0 Robert J Arkills Trustee 1.00 X 0 0 0 A Scott Arnold Trustee 1.00 X 0 0 0 Travis L Holdman Trustee 1.00 X 0 0 0 Lynn M Breen Trustee 1.00 X 0 0 0 Howard J Porter Trustee 1.00 X 0 0 0 William M Swayne Trustee 1.00 X 0 0 0 Barry C Huebner Trustee 1.00 X 0 0 0 Ali J King Trustee 1.00 X 0 0 0 Gilbert T Hernandez Trustee 1.00 X 0 0 0 Gay Brown Trustee 1.00 X 0 0 0 Sean Wallinger Treasurer 50.00 X 76250 0 2288 Debi McCusker Secretary 50.00 X 93448 0 2817 Tim Skrivan Executive Vice President 50.00 X 71107 0 51644 428035 0 73523 1 0 1 0 Young Life 420 N Cascade Avenue Colorado Springs CO 80903 High School & Middle School Camp 461090 NorthBay 11 Horseshoe Point Lane North East MD 21901 High School & Middle School Camp 264042 Vision Service Group 1702 Tacoma Avenue South Ste A Tacoma WA 98402 Storefront Printing Processor 256597 Charles Schwab & Co 211 Main Street Fl 17 San Francisco CA 94105 Stock Brokerage 250000 Praesidium PO Box 202002 Arlington TX 76006 Background Checks 120346 5 16929 93911 100770 12233987 2314311 12445597 Insurance Premiums 624100 1693583 1693583 Conferences/Convention 611710 1632577 1632577 Membership Dues 561000 1532805 1532805 Mission Support Income 900099 554407 554407 Other Program Income 900099 282422 282422 11850 11850 5707644 7208 7208 426 426 30617 13953 16664 16664 508 16156 32289 30118 2171 2171 2171 28826 93911 179120 -150294 -150294 18029416 5708152 0 -124333 372780 372780 20844 20844 513483 400129 62272 51082 8328174 6494292 1006419 827463 161466 120593 22954 17919 1023439 810825 117422 95192 612927 474422 77038 61467 116600 55950 60650 43785 43785 509760 311693 149355 48712 21082 7961 7116 6005 538375 206428 185215 146732 317606 193522 124074 10 153120 99609 41242 12269 1261872 898154 343029 20689 1784602 1733403 23109 28090 178817 178817 1695133 1667147 26733 1253 Ministry Expenses 656933 505569 151032 332 107970 78508 20115 9347 18418768 14451829 2640377 1326562 3092220 3953357 716942 665580 2010907 1109587 541458 420347 0 377002 320713 2405787 957160 1522054 1448627 719772 777129 1858270 2134800 69582 63414 10908207 10893554 393446 415048 1248302 1343961 14748 0 1656496 1759009 X 4937911 5588843 4295210 3527112 18590 18590 9251711 9134545 10908207 10893554 X -389352 278354 -6168 X X 0 1 X 1 0 X 0.92010 0.00480 Schedule A, Part I, Line 1: Youth for Christ/USA, Inc. is exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code and is classified as a public charity because it is described in sections 509(a)(1) and 170(b)(1)(A)(i) of the Code as a church. The Organization is not required to file a federal income tax return but chooses to do so voluntarily. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18590 2171 2171 18590 18590 -2322 -2322 18590 18590 1931 1931 18590 18590 1222 1222 18590 18590 2723 2723 18590 0.00000 1.00000 0.00000 1 0 199950 199950 1341708 420218 921490 217877 170765 47112 646252 366177 280075 1448627 Investment in captive insurance company 2134800 F 2134800 X Part V, Line 4: The intended use of the organization's endowment funds is for general operations. Part X, Line 2: The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of June 30, 2016, YFC/USA had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. YFC/USA is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2013. 1 Europe (Including Iceland & Greenland) 0 37 Program Services Regional Staff Compensation & Ministry Expenses 2295650 Sub-Saharan Africa 0 12 Program Services Regional Staff Compensation & Ministry Expenses 495507 East Asia and the Pacific 0 8 Program Services Regional Staff Compensation & Ministry Expenses 425936 Middle East and North Africa 0 7 Program Services Regional Staff Compensation & Ministry Expenses 285549 South America 0 2 Program Services Regional Staff Compensation & Ministry Expenses 114510 Central America and the Caribbean 0 3 Program Services Regional Staff Compensation & Ministry Expenses 21393 Sub-Saharan Africa 0 0 Grants to recipients in the region. 20844 Central America and the Caribbean 0 0 Investments 2143800 0 69 0 0 0 69 5803189 0 5803189 Sub-Saharan Africa Ministry project 20844 Wire/Check 1 0 0 0 1 0 0 0 Part I, Line 2: YFC/USA has an ongoing relationship with the missionaries/missionary organizations receiving these grants including but not limited to supervisory, financial, and budget oversight. Part I, line 3: Foreign expenditures are accounted for according to the accrual basis of accounting. Golf Outing - Torrey Pines 122737 93911 28826 179120 122737 93911 28826 179120 179120 -150294 1 Miami YFC 9350 SW 79 Ave Miami FL 33156 596033466 501(c)(3) 75000 Chapter Support Youth for Christ International 7670 S Vaughn Ct Englewood CO 80112 841188718 501(c)(3) 71142 Like minided organization, supporting missions San Antonio YFC 5730 Kenwick San Antonio TX 78238 741471798 501(c)(3) 20000 Chapter Support Huntington University 2303 College Ave Huntington IN 46750 350868101 501(c)(3) 15000 Scholarships Young Life 540 N Cascade 300 Colorado Springs CO 80903 840385934 501(c)(3) 14305 Like minded organization, supporting missions YFC Foundation 7670 S Vaughn Ct Englewood CO 80112 742527177 501(c)(3) 9500 Like minded organization, supporting missions Rogue Valley YFC 529 Edwards St Medford OR 97501 930509269 501(c)(3) 8421 Chapter Support 7 0 Part I, Line 2: Prior to issuing a grant, YFC performs a review of the potential grant recipient to ensure they would be a like-minded ministry partner and would use grant funds for like-minded ministry purposes. Once funds are granted, YFC monitors the use of grant funds by requiring recipients to provide periodic reports on how funds were spent, and whether specific goals were reached. X 1 1 X X 0 0 0 0 0 0 0 0 0 Daniel S Wolgemuth President/CEO 187230 0 0 0 0 0 5700 0 11074 0 204004 0 0 0 Part I, Line 1a The board of trustees requires the spouse of the president to accompany him on 50% of his out of town travel. His spouse participates in the exempt activities 100% of the time that she accompanies him, so this travel is not treated as taxable compensation. Also, YFC has assigned one YFC Officer to serve as a director of an outside organization. It is YFC policy to request that spouses accompany the directors on these responsibilities. These travel expenses are reimbursed by YFC as taxable income to the employee. Average cost of this policy is $2,000 per year. X 7 807441 FMV - Sales Price X 1 1000000 Appraisal X 1 506870 FMV - Sales Price 2 0 1 0 Part I, Column (b): The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part III, Line 1- Organization's Mission: Youth for Christ reaches young people everywhere, working together with the local church and other like minded partners to raise up lifelong followers of Jesus, who lead by their godliness in lifestyle, devotion to the Word of God and prayer, passion for sharing the love of Christ and commitment to social involvement. Form 990, Part VI, Section B, line 11 The Form 990 is prepared by an independent CPA firm and reviewed in detail by the Treasurer and Chapter Accounting Manager for accuracy. The return is then distributed to the board of directors for their review prior to being filed with the IRS. Form 990, Part VI, Section B, line 12c The President's cabinet and the finance team monitor transactions on an ongoing basis to determine if any conflicts of interest exist. The officers and directors are also required to disclose annually any interests that could give rise to conflicts. If a potential conflict is identified, the person with the conflict will excuse his/her self from the decision making process when the board votes on the transaction. No transaction is entered into unless it is determined to be in the best interest of YFC. Form 990, Part VI, Section B, line 15 The executive team of the board reviews officer compensation on an annual basis, using comparability data to determine recommended compensation and benefit levels. The executive team then submits their recommendations to the board and the independent board members vote on officer compensation. All deliberations and decisions are documented in the board minutes. Form 990, Part VI, Section C, line 19 YFC makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part XI, line 9: Change in net assets of YFC Resources -6,168. Form 990, Page 12, Part XII, Line 2C - Explanation of Responsibility: The organization has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of the independent accounting firm used. This process has not changed since the prior year. Youth For Christ Foundation PO Box 4555 Englewood CO 80155 742527177 Support Activities of YFC USA & YFC International CO 501(c)(3) Box 11a N/A 0 YFC Resources Inc PO Box 4478 Englewood CO 80155 452666104 Sales of YFC related merchandise CO Youth for ChristUSA Inc C -5778 88523 1.00000 1 0 0 1 0 0 0 0 1 0 0 0 0 0 1 1 0 0 0 0 Youth for Christ Foundation C YFC Resources Inc H Cost YFC Resources Inc N YFC Resources Inc O