2015-02-16T10:35:48-06:00 2014-03-31 COHNREZNICK LLP 7501 WISCONSIN AVENUE SUITE 400E BETHESDA MD 208146583 990 2013-04-01 135639689 AMERICAN YOUTH HOSTELS INC % MICHAEL RIVERS AMER 2406502100 8401 COLESVILLE ROAD Suite 600 SILVER SPRING MD 209106339 mike rivers cfo 2406502100 2015-02-12 true ANNE SCHRANTZ CPA P00230625 2406502100 2015-02-12 2013 2016-03-07 17:11:31Z Russell Hedge 8401 COLESVILLE ROAD SUITE 600 SILVER SPRING MD 209106339 26582163 false X WWW.HIUSA.ORG X 1949 NY ayh is founded on an enduring belief in the power of travel to foster a deeper understanding of people,places and the world around-through the hostel experience and our programs 19 19 514 1697 0 1086977 613690 15952996 23363690 119262 294798 3131080 481301 20290315 24753479 0 0 0 0 9132009 13648288 0 0 767807 11520727 12765651 20652736 26413939 -362421 -1660460 35545157 57773927 20722487 32890333 14822670 24883594 oUR MISSION STATEMENT IS "TO HELP ALL, ESPECIALLY THE YOUNG, GAIN A GREATER UNDERSTANDING OF THE WORLD AND ITS PEOPLE THROUGH HOSTELLING". false false 19107135 22316204 Hostel Services and Programs HI-USA operates an affordable and diverse network of approximately 60 hostels that serve annually over 1 million people, primarily aged 18-30, from more than 100 countries with accommodations and programs. HI-USA hostel facilities are purposely designed to promote social interaction and experiential learning among users; formal hostel quality standards prescribe the size and type of communal spaces (including self-service kitchens, dining areas and meeting areas) in all hostels. HI-USA hostel programs introduce travelers to each other, to community members, and to localities served by hostels; the age focus of programs has been guided by independent academic research. 1228191 27127 Our mission is to promote a dynamic community of global citizens who have the wisdom and humanity to actively make the world a better place. Learning opportunities are provided through hostels and in communities across the nation to promote intercultural understanding. Travel education programs provide first-time travelers with basic travel skills and to encourage cultural awareness as they travel. Cultural education programs are provided to enable participants in hostels and in communities to learn the value of intercultural exchange, responsible travel and community service through hostelling. Nonprofit partners that serve young people participate in the hostel experience through our affordable accommodations and programs, leveraging complimentary missions. Other sponsored activities in our hostels and in communities contribute to building peace through promoting intercultural understanding 377133 1122328 Membership Services HI-USA provides its nearly 40,000 members with access to hostels, programs and information services, locally and globally. More than 4,000 hostels worldwide, including approximately 60 in the United Sates, are accessible to HI-USA members. Workshops and volunteer opportunities are offered locally for education and social interaction. Information services include domestic and international travel resources, publications, and on-line assistance. 20712459 true true false false false false false false false true true false false false true true false true false false false false false false true false false false false true false false false false false false false false false false false false false true false false false true 47 0 true 514 true false false false false false false false false false false X 19 19 false false false false true true false true true false true true true true true true true true true true false AL AK AZ AR CA CO CT DC FL GA HI IL KS KY ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN TX UT VA WA WV WI X MICHAEL RIVERS 2406502100 8401 COLESVILLE ROAD SUITE 600 silver spring MD 209106339 X MARK SKENDER DIRECTOR/CHAIR 5.0 1.0 X X NICK ANDRADE DIRECTOR/VICE CHAIR 3.0 1.0 X X Roseanne Landay DIRECTOR/VICE CHAIR 3.0 1.0 X X ERIC OETJEN VICE CHAIR 3.0 1.0 X X LYNEE BRADLEY DIRECTOR/TREAsurer 2.0 1.0 X X WINFIELD COACHMAN DIRECTOR/SECRETARY 2.0 1.0 X X RON ANDERSON DIRECTOR 1.0 1.0 X GLENN AZUMA DIRECTOR 1.0 1.0 X JOSEPH CHESLER DIRECTOR 1.0 1.0 X NEIL CLARK DIRECTOR 1.0 1.0 X GAIL HESSE DIRECTOR 1.0 1.0 X JIM KENNETT DIRECTOR 1.0 1.0 X CHRIS KLOTH DIRECTOR 1.0 1.0 X WALTER KNOEPFEL DIRECTOR 1.0 1.0 X ANE POWERS DIRECTOR 1.0 1.0 X MARGARET STEVENS DIRECTOR 1.0 1.0 X ALEK VERNITKSY DIRECTOR 1.0 1.0 X CHARLES HOKANSON SECRETARY 2.0 1.0 X X AHMED SOLIMAN DIRECTOR 1.0 1.0 X BERNARD HUNT DIRECTOR 1.0 1.0 X DEAN PAPaDEMETRIOU DIRECTOR 1.0 1.0 X ERIN HAMANT DIRECTOR 1.0 1.0 X FRANCIS PICKFORD DIRECTOR 1.0 1.0 X JENNY OLIPHANT DIRECTOR 1.0 1.0 X JOANNA JOHNSON DIRECTOR 1.0 1.0 X JONATHAN KURSHAN DIRECTOR 1.0 1.0 X LISA GURWITCH DIRECTOR 1.0 1.0 X MARCELLA MCCOY-DEY DIRECTOR 1.0 1.0 X NANDITA MURTHY DIRECTOR 1.0 1.0 X NICOLE WEBER DIRECTOR 1.0 1.0 X TOM COURTNEY DIRECTOR 1.0 1.0 X peggy stevens vice chair 3.0 X AARON CHAFFEE VP OF HOSTEL DEV/ASST SEC 39.0 1.0 X 142928 10512 BLAINE FRANZ DIRECTOR OF ORG DEV/ASST SEC 39.0 1.0 X 86362 9187 RUSSELL HEDGE CEO/ASST SECRETARY 34.0 1.0 X 295210 0 30413 GREGORY COBLE SVP FINANCE/ASST TREASURER 39.0 1.0 X 203281 11521 MICHAEL RIVERS VP FINANCE/ASST TREASURER 34.0 1.0 X 149780 10306 HELMUT RUECKERT SVP PROGRAMS/ASST SECRETARY 39.0 1.0 X LAURIE WOODEN VP ADVANCE/ASST SECRETARY 39.0 1.0 X 116751 1983 DONNA STEWART VP HUMAN RESOURCES 39.0 1.0 X 169330 11156 MICHAEL CORCORAN VP INFORMATION TECHNOLOGY 39.0 1.0 X 128376 2466 RICHARD DEVINE VP EDUCATION & ENGAGEMENT 39.0 1.0 X 109191 7263 DOMINIC PETRUZELLI REGIONAL VP, SE 39.0 1.0 X 108303 2877 robert sylvia general manager 40.0 X 106821 2044 1616333 0 99728 10 false true false BULLEY ANDREWS MASONRY RESTORATIO 1755 W ARMITAGE AVE CHICAGO IL 60622 CONSTRUCTION 338834 GRAY PLANT MOOTY MOOTY BENNETT 500 IDS Center 80 South 8th St MINNEAPOLIS MN 55402 Legal 343512 Broadway Bagel 2658 Broadway NEW YORK NY 10025 Food Service 331271 ACCOUNTEMPS 12400 COLLECTION CENTER DR CHICAGO IL 60693 CONTRACTORS 328837 CRYSTAL COMFORT INC 28031 BORDEN AVENUE LONG ISLAND NY 11101 CONSTRUCTION 297120 5 3688 29750 580252 613690 HOSTEL SERVICES AND PROGRAMS 721310 22214235 22214235 COMMUNITY PROGRAMS/EDUC 611600 27127 27127 MEMBERSHIP SERVICES 721310 1122328 1122328 23363690 39664 39664 0 0 225871 225871 0 225871 225871 1128946 873812 255134 255134 255134 294815 141354 153461 153461 0 759185 813518 -54333 -54333 OTHER 721310 156302 156302 156302 24753479 23465659 674130 0 0 0 0 825216 98461 610827 115928 0 10038999 8346364 1428206 264429 62070 20632 33874 7564 1879971 1642574 209198 28199 842032 687690 127855 26487 0 733508 733508 309852 309852 75000 75000 0 0 1582318 727897 704625 149796 638948 590855 15819 32274 443011 304257 135834 2920 269640 202220 63710 3710 0 1492246 1380947 88315 22984 584840 435567 115088 34185 0 342391 111041 194223 37127 1041539 1041539 0 1095572 1074903 16486 4183 399366 392458 5351 1557 PROGRAM EXPENSE 109976 109843 133 MISC/POSTAGE/PROF DEVELOP EXP 1623160 1478710 108469 35981 HOSTEL SUPPLIES & MAINTENANCE 1237676 1237676 BANK FEES 443001 410218 32433 350 343607 343607 26413939 20712459 4933673 767807 103839 5069924 1802748 928096 66180 0 1003995 274331 0 0 0 0 4718000 4763000 171074 128370 201749 616024 63124020 25068035 21954145 38055985 3130766 6272612 0 0 2134546 0 0 0 258115 1665585 35545157 57773927 2167003 3890382 0 0 2002803 2966297 0 0 0 0 0 0 14939972 25012229 0 0 1612709 1021425 20722487 32890333 X 14438675 24883594 248485 0 135510 0 14822670 24883594 35545157 57773927 X -1660460 11721384 X false true X true false X false false false 289549 264088 539010 186977 318875 1598499 13830922 16007747 18656764 19671978 23363690 91531101 0 0 0 14120471 16271835 19195774 19858955 23682565 93129600 77257 47941 200000 7500 283390 616088 0 77257 47941 200000 7500 283390 616088 92513512 147989 162254 226175 99440 39664 675522 0 147989 162254 226175 99440 39664 675522 262555 235119 179451 677125 0 14531015 16669208 19601400 19958395 23722229 94482247 0.97916 0.97510 0.00715 0.00943 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1792759 280751 203602 2932 2274180 1932175 9745 156056 305217 1792759 2122353 230018 108778 528974 1932175 1847268 162011 141978 28904 2122353 1493303 78940 283245 8220 1847268 0.78580 0.07560 0.13860 true false 6768890 6768890 35251050 13144662 22106388 11350667 6822382 4528285 7593372 4122887 3470485 2160041 978104 1181937 38055985 0 INTEREST RATE SWAP AGREEMENTS 1021425 1021425 X return objectives and spending policy AYH has adopted investment and spending policies for donor-restricted endowment assets that attempt to generate a series of cash withdrawals that grow with inflation to programs supported by its endowment while seeking to maintain the purchasing power of the donor-restricted endowment assets. Donor-restricted endowment assets include those assets of donor-restricted funds that AYH must hold in perpetuity or for donor-specified period(s). The purpose of the AYH board-designated endowment fund is to generate long-term appreciation that can be used to fund future programs and to provide a reserve of money to AYH in the event of unforeseen economic conditions. Under both policies, AYH accepts a moderate level of risk in investment return comparable to the risk associated with the S&P 500 Equity Index. Four percent (4%) of the asset value of the donor-restricted endowment funds at the end of the fiscal year may be withdrawn each year for operating purposes, first from dividends and interest earned, and the remainder from liquidation of principal, leaving the remaining asset value to appreciate over time to increase the donor-restricted fund for future years. accounting for uncertain income taxes AYH, HI-Chicago, HI-Boston, HI-San Diego Downtown, ENEC, and CCC have applied for and have received determination letters from the Internal Revenue Service ("IRS") to be treated as tax-exempt entities pursuant to Section 501(c)(3) of the Internal Revenue Code ("IRC"). AYH Councils continue to be covered under AYH's group exemption until the entities are legally dissolved. AYH, HI-Chicago, HI-Boston, HI-San Diego Downtown, ENEC and CCC are subject to income taxes on revenue generated from other sources unrelated to their exempt purpose. Due to their tax-exempt status, these entities are not subject to income taxes on revenues that are generated related to their exempt purpose. AYH, HI-Chicago, HI-Boston, HI-San Diego Downtown, ENEC and CCC are required to file and do file tax returns with the IRS and other taxing authorities. Accordingly, these financial statements reflect provisions for unrelated business income taxes in Note 14 and Note 15. Income tax returns filed by AYH are subject to examination by the Internal Revenue Service for a period of three years. While no other tax returns are currently being examined by the Internal Revenue Service, tax years since 2010 remain open. BIKE RIDES 294815 294815 141354 0 294815 294815 141354 141354 -141354 X X X X true true false false false false false false false AARON CHAFFEE VP OF HOSTEL DEV/ASST SEC 132241 10687 2645 7867 153440 RUSSELL HEDGE CEO/ASST SECRETARY 255194 0 0 0 40016 0 5104 25309 325623 0 0 0 GREGORY COBLE SVP FINANCE/ASST TREASURER 195339 7942 3907 7614 214802 MICHAEL RIVERS VP FINANCE/ASST TREASURER 134600 15180 2692 7614 160086 DONNA STEWART VP HUMAN RESOURCES 167238 2092 3345 7811 180486 RUSSELL HEDGE $16,500 CONTRIBUTION TO 457(b) PLAN Section A Lines 6 AND 7A As of June 11, 2011, the Corporation no longer had voting members within the meaning of the New York not-for-profit corporation law. The Corporation does, however, have "transactional members" and such status is available to any person interested in advancing the purpose of the Corporation. Fees and regulations for such transactional members are established by the Corporation's Board of Directors. These transactional members are not considered "members" for purposes of New York Not-for-Profit Corporation Law, but the Corporation's Bylaws do give the transactional members the right to elect four members of the governing board which took office in March 2014. Section B Line 10A The Corporation had chartered 26 local Councils which are separately incorporated nonprofit corporations and many of which operated under the Corporation's group exemption as organizations described in Code Section 501(c)(3). On June 11, 2011, the National Council, which served as the membership of the Corporation, and which included all members of the Corporation's National Board of Directors and one representative from each of the 26 chartered local Councils, approved new Bylaws that dissolved the National Council and set in motion the dissolution of each of the local Councils over the ensuing two to three years and their subsequent unification with the Corporation. The local Councils were fully unified with the corporation as of 3/31/2014. Section B, Line 10B The national organization maintained written program delivery and operating standards for its local councils. Councils had to meet these standards. There was an annual process to monitor compliance with the standards. As of 3/31/2014, all councils were unified with the corporation and separate procedures governing the councils are no longer applicable. All hostels must comply with the organization's published Hostel Quality Standards. All hostels are inspected annually and relicensed on an annual basis. Form 990 Part VI Section B, Line 11 The organization's Form 990 is reviewed by the Audit Committee prior to its filing. The Audit Committee meets with the vp of finance, the svp finance and administration and the organization's auditors to review and discuss the audit and 990. The Audit Committee then brings a motion before the board of directors of American Youth Hostels, Inc. to accept the audit and approve the filing of Form 990. Section B,Line 12c The CEO and svp, finance & administration of American Youth Hostels, Inc. are responsible for monitoring any conflicts that develop and would initiate action to proactively or reactively address any conflict of interest. Form 990 Part VI, Section B, Line 15b The CEO's compensation is set by the board of directors of American Youth Hostels, Inc. The Executive Committee engages an outside nonprofit compensation consultant to provide compensation data for comparable positions. The CEO's performance is documented annually by the board. Based on the CEO's performance and consultant data, the board of directors sets the CEO's annual compensation. This decision is documented in board meeting minutes. This process was undertaken during the past year. The CEO sets the vp of finance's compensation and consults compensation data provide by external consultants. The board of Directors of American Youth Hostels, Inc. reviews the vp of finance's compensation annually for its reasonableness. This review and approval is documented in board meeting minutes. This process was undertaken during the past year. The compensation of all other employees of the organization are set by the CEO using external compensation data from external sources. Section C, Line 19 These documents are available upon request by contacting the organization via mail, telephone, or email at: American Youth Hostels Attention: vp of finance 8401 Colesville Road, Suite 600 Silver Spring, MD 20910 240) 650-2100 finance@hiusa.org reconciliaiton of net assets adjustemnt due to unification - 11,721,384 American Youth Hostels - Chicago Inc 8401 Colesville Road Suite 600 Silver Spring MD 20910 364253842 Hostelling IL 501(c)(3) 509(A)(2) na false AYH BOSTON HOSTEL INC 8401 Colesville Road Suite 600 silver spring MD 20910 271079973 HOSTELLING MA 501(c)(3) 509(A)(2) NA false eastern new england council of hostellin 8401 Colesville Road Suite 600 silver spring MD 20910 042121344 hostelling MA 501(c)(3) 509(a)(2) na false SD - THE MET 8401 COLESVILLE RD STE 600 SILVER SPRING MD 20910 330739505 hostelling MD 501(c)(3) 509(a)(2) NA false CENTRAL CALIFORNIA COUNCIL 8401 COLESVILLE RD STE 600 SILVER SPRING MD 20910 770248097 HOSTELING CA 501(c)(3) 509(a)(2) NA false BOSTON HOSTEL BUSINESS TRUST 8401 Colesville Road Suite 600 silver springy MD 20910 276919576 leasing hoste MA ayhboston host corporation -798828 45183627 0.99000 false false true false true false false false false false false false false false true false true true false false