2016-08-24T10:08:24-05:00 2015-12-31 473535842 Davis Farr LLP 2301 Dupont Drive Suite 200 Irvine CA 92612 990 2015-01-01 951644055 YOUNG MEN'S CHristian ASSOCIATION OF ORANGE COUNTY YOUN 7145499622 13821 NEWPORT AVE No 200 TUSTIN CA 92780 Jeff McBride president 7145499622 2016-08-24 1 JENNIFER FARR P00743254 9494742020 2015 2016-12-15 16:53:06Z JEFF MCBRIDE 13821 NEWPORT AVE No 200 TUSTIN CA 92780 38070954 0 X YMCAOC.ORG X 1922 CA THE YMCA OF ORANGE COUNTY PUTS CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS (SEE SCH. O) 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. 22 21 1573 190 0 0 2113833 3010095 31117505 33105783 68457 97124 214952 156195 33514747 36369197 1003827 1048000 0 0 18730085 20196338 0 0 383719 11705532 12951820 31439444 34196158 2075303 2173039 24523744 26633638 6001790 6239267 18521954 20394371 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. WE WILL IMPROVE LIVES AND STRENGTHEN CHARACTER BY FOSTERING YOUTH AND FAMILY DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY DRIVEN BY PASSIONATE STAFF AND VOLUNTEERS. 1 0 13064076 593000 25733543 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 6,200 CHILDREN ON OVER 60 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 $593,000 WAS PROVIDED IN FINANCIAL ASSISTANCE AND PROGRAM SUPPORT by hte y and over $1,141,000 from government grants. 10986599 211000 3240319 THE YMCA OF ORANGE COUNTY PROVIDED HEALTH AND WELLNESS PROGRAMMING TO 44,300 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 $211,000 IN FINANCIAL ASSISTANCE AND PROGRAM SUPPORT FOR CHILDREN, ADULTS AND FAMILIES PARTICIPATING IN OUR HEALTH & WELLNESS PROGRAMS. 2809666 61000 1287357 THE YMCA OF ORANGE COUNTY PROVIDED 380 YOUTHS WITH A MULTITIDE 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 $61,000 IN FINANCIAL ASSISTANCE AND PROGRAM SUPPORT FOR CHILDREN, ADULTS AND FAMILIES PARTICIPATING IN OUR COMMUNITY SERVICE PROGRAMS. . 1746709 15000 1768862 THE YMCA OF ORANGE COUNTY PROVIDED 4,115 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. 423335 168000 1075702 THE YMCA OF ORANGE COUNTY PROVIDED 3,850 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 OVER $168,000 IN FINANCIAL ASSISTANCE AND PROGRAM SUPPORT FOR CHILDREN AND FAMILIES PARTICIPATING IN CAMP. 2170044 183000 2844564 29030385 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 73 0 1 1573 1 0 0 0 0 0 1 1 0 0 0 0 X 22 21 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 CA X JEFF MCBRIDE 7145499622 13821 NEWPORT AVE SUITE 200 TUSTIN CA 92780 BETH HANEY Board Member 1.00 X 0 0 0 BOB TRAUT PAST CHAIR 1.00 X X 0 0 0 CHRISTIAN TORRESLUNA BOARD MEMBER 1.00 X 0 0 0 CHRISTY LEWIS BOARD MEMBER 1.00 X 0 0 0 DAVID K LAMB CHAIR 5.00 X X 0 0 0 HUGH HELM SECRETARY 4.00 X X 0 0 0 JAY SCOTT BOARD MEMBER 1.00 X 0 0 0 JEFF MCBRIDE PRESIDENT 40.00 X X 369305 0 56865 JOHN MCCARTY BOARD MEMBER 1.00 X 0 0 0 JOHN ROCHFORD VICE CHAIR 2.00 X X 0 0 0 JULIETTE MEUNIER BOARD MEMBER 1.00 X 0 0 0 LORI BELL BOARD MEMBER 1.00 X 0 0 0 MICHAEL D STEPHENS BOARD MEMBER 1.00 X 0 0 0 MICHAEL HAHN Board Member 1.00 X 0 0 0 MINH HOANG Board Member 1.00 X 0 0 0 ROSANNA COVEYOU BOARD MEMBER 1.00 X 0 0 0 SEAN PEASLEY BOARD MEMBER 1.00 X 0 0 0 TOM REYES TREASURER 1.00 X X 0 0 0 VIC HAUSMANINGER BOARD MEMBER 2.00 X 0 0 0 WEIKKO WIRTA VICE CHAIR 2.00 X X 0 0 0 Jean-Paul Afif BOARD MEMBER 1.00 X 0 0 0 Don Saulic BOARD MEMBER 1.00 X 0 0 0 JOAN LOCH ASST SECRETARY 40.00 X 73240 0 12651 CARA OWENS CHIEF OPERATIONS OFFICER 40.00 X 244027 0 36588 CLARE MCKENNA EXECUTIVE DIRECTOR 40.00 X 123923 0 17410 DOLORES MARIKIAN CHIEF DEVELOPMENT OFFICER 40.00 X 136989 0 19659 RON ERICKSON EXECUTIVE DIRECTOR 40.00 X 142712 0 20192 Jennifer Stiffler EXECUTIVE DIRECTOR 40.00 X 101619 0 11172 Vinh James Le IT Director 40.00 X 113751 0 5441 1305566 0 179978 7 0 1 0 J Ray Construction Company 2699 White Road Suite 150 Irvine CA 92614 Construction 423597 SNYDER PROPERTIES 28245 AVENUE CROCKER SUITE 101 SANTA CLARITA CA 91355 nonresidential building operator 387589 beyond building maintenance inc 1233 south wright santa ana CA 92705 maintenance services 327820 Tustin Plaza Partners PO BOX 39100 LOS angeles CA 90039 nonresidential building operator 320577 SCCG Inc 16027 Brookhurst St i-438 Fountain Valley CA 92708 IT consulting 280640 5 74 127568 300000 1562960 1019493 300000 3010095 CHILDCARE FEES 624410 18828874 18828874 MEMBERSHIP FEES 624100 6904669 6904669 HEALTH & FITNESS FEES 624100 2799619 2799619 ADVENTURE GUIDE FEES 624100 1768862 1768862 COMMUNITY PROGRAM FEES 624100 1287357 1287357 1516402 1516402 33105783 184305 184305 1460801 52550 1456998 143534 3803 -90984 -87181 -87181 115013 127568 101225 13788 13788 MISCELLANEOUS 624100 142407 142407 142407 36369197 33105783 0 253319 1048000 1048000 686572 171643 439406 75523 15898265 14100151 1670482 127632 983606 815410 154426 13770 1310324 1086258 205721 18345 1317571 1161051 141676 14844 127580 2341 123625 1614 55782 1000 54076 706 1045668 18749 1013689 13230 502438 479138 12719 10581 89711 79975 9168 568 2889214 2617495 271021 698 76182 62627 12597 958 368290 165643 171059 31588 78403 10748 67655 354046 345162 673 8211 1641047 1492141 148894 12 PROGRAM COSTS 3819249 3738148 78646 2455 Admin Expenses 501325 442340 57948 1037 TELEPHONE 320480 276477 42543 1460 EQUIPMENT 297017 264510 32075 432 785388 651378 73955 60055 34196158 29030385 4782054 383719 3879879 2374756 1889081 720050 23730 10175 755906 1060788 149863 149863 349944 738283 24690653 11635315 12414820 13055338 5012062 8442926 48459 81459 24523744 26633638 1974268 2660165 2001669 1761550 1903654 1772057 122199 45495 6001790 6239267 X 18219552 20063250 212402 241121 90000 90000 18521954 20394371 24523744 26633638 X 2173039 -314499 13877 X X 0 1 X 1 0 X 4248527 2237229 2311197 2113833 3010096 13920882 907100 1013000 866418 865910 890547 4542975 5155627 3250229 3177615 2979743 3900643 18463857 293106 18170751 4929 3654 2237 26443 184305 221568 165626 84651 150513 216655 142407 759852 19445277 143557949 0.93450 0.94190 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 90000 26 26 90000 90000 28 28 90000 90000 35 35 90000 90000 78 78 90000 90000 120 120 90000 1.00000 0 0 3377403 3377403 16629142 8771416 7857726 4603115 2863899 1739216 80993 80993 13055338 CUSTODIAL FUNDS PAYABLE 3044 SELF INSURANCE LIABILITY 31553 INTEREST RATE SWAP LIABILITY 10898 45495 X 35855340 -314499 890547 13877 589925 35265415 55782 1048000 1103782 36369197 33982923 890547 890547 33092376 55782 1048000 1103782 34196158 Part V, Line 4: FUNDS ARE TO BE USED TO PROVIDE PROGRAMS FOR YOUTH IN ORANGE COUNTY. Part X, Line 2: YMCA qualifies as a tax-exempt organization under Section 501(c)(3) as described in Sections 509(a)(1) and 170(b)(1)(A)(iv) of the Internal Revenue Code (the "Code") and, accordingly, there is no provision for income taxes. In addition, YMCA qualifies for the charitable contribution deduction under Section 170 of the Code and has been classified as an organization that is not a private foundation. Income determined to be unrelated business taxable income (UBTI) would be taxable. Furthermore, YMCA evaluates its uncertain tax positions, if any, on a continual basis through review of its policies and procedures, review of its regular tax filings, and discussions with outside experts. YMCA's federal Return of Organization Exempt from Income Tax (Form 990) for the fiscal years ended 2012, 2013 and 2014 are subject to IRS examination, generally for three years after filing. Part XI, Line 2d - Other Adjustments: INCREASE IN VALUE OF INTEREST RATE SWAP 13,877. Part XI, Line 4b - Other Adjustments: noncash assistance 1,048,000. Part XII, Line 4b - Other Adjustments: NONCASH ASSISTANCE 1,048,000. DINNERS/BREAKFAST 75118 25060 50058 8892 330 7643 GOLF TOURNAMENTS 101849 79418 22431 2949 27475 259 154 15408 2 65614 23090 42524 10559 2560 2695 22301 242581 127568 115013 2949 38034 11711 3179 45352 101225 13788 0 CHILDCARE FINANCIAL ASSISTANCE 449 593000 FMV DISCOUNTED CHILDCARE RATES COMMUNITY SERVICE PROGRAMS FINANCIAL ASSISTANCE: Y INCLUSION 43 61000 FMV DISCOUNTED FEES RESIDENT CAMP FINANCIAL ASSISTANCE 106 168000 FMV DISCOUNTED CAMP FEES ADVENTURE GUIDES FINANCIAL ASSISTANCE 86 15000 FMV DISCOUNTED ADVENTURE GUIDE FEES ADULT & YOUTH HEALTH AND FITNESS FINANCIAL ASSISTANCE 867 211000 FMV DISCOUNTED HEALTH AND FITNESS FEES X X 0 1 X X X X 0 0 0 0 0 1 0 1 0 JEFF MCBRIDE PRESIDENT 319305 0 50000 0 0 0 28977 0 27888 0 426170 0 0 0 CARA OWENS CHIEF OPERATIONS OFFICER 211986 0 32041 0 0 0 26813 0 9775 0 280615 0 0 0 DOLORES MARIKIAN CHIEF DEVELOPMENT OFFICER 136989 0 0 0 0 0 15193 0 4466 0 156648 0 0 0 RON ERICKSON EXECUTIVE DIRECTOR 128483 0 14229 0 0 0 15726 0 4466 0 162904 0 0 0 Part I, Line 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 1b bonuses are determined on a net basis and grossed up for payroll purposes.There is no written policy regarding the monthly golf membership. Part I, Line 6 THE EXECUTIVE DIRECTORS OF THE FULLERTON AND LAGUNA NIGEL BRANCHES WERE PAID BONUSES BASED ON IMPROVED NET OUTCOME OVER PRIOR YEAR FOR THEIR BRANCHES. Part I, Line 7 Discretionary bonuses based on performance and completion of projects, but not contingent on revenue or net outcome. X 1 300000 Property Evaluation 0 1 0 Form 990, Part III, line 2 IN MAY OF 2015 THE YMCA OF ORANGE COUNTY ENTERED INTO AN ASSET TRANSFER AGREEMENT WITH THE YMCA OF OF SAN GABRIEL VALLEY YMCA (SGVY). THE SGVY TRANSFERRED OWNERSHIP OF CAMP ELK AS PART OF THE ASSET TRANSFER AGREEMENT, WHICH AMOUNTED TO $300,000. THE YMCA WAS GRANTED THE RIGHT TO OPERATE CAMP ELK AND THE RIGHT TO TAKE OVER OPERATIONS OF THE SGVY'S ACES PROGRAM. Form 990, Part VI, Section B, line 11 Controller goes through each line, compares against the audited financials and documents prepared internally for the 990 and sends questions back to the CPA. Once all questions are answered and Controller is satisfied with the results a copy is forwarded to the members of the Finance Committee and 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 approval. Form 990, Part VI, Section B, line 12c 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 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, Section B, line 15a 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 ORGANZATION 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, Section C, line 19 THE ORGNIZATION'S ANNUAL REPORT, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY & FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part XI, line 9: INCREASE IN FAIR VALUE OF INTEREST RATE SWAP AGREEMENT 13,877. FORM 990 PART XII LINE 2C THE AUDIT OVERSIGHT PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.