2015-01-22T15:02:05-06:00 2014-06-30 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2013-07-01 362193619 Youth for ChristUSA Inc YOUT 3038439000 PO Box 4478 Englewood CO 80155 Sean Wallinger Treasurer 3038439000 2015-01-22 1 Adam R Smith P00958966 7195286225 2013 2016-02-25 16:41:14Z Sean Wallinger PO Box 4478 Englewood CO 80155 18386652 0 1277 X www.yfc.org X 1945 IL YFC reaches young people everywhere, working together with local churches & other partners. 14 13 282 535 0 0 10126640 12339741 5213996 5550375 24403 10224 39768 -33155 15404807 17867185 134427 115715 0 0 9423978 9871271 0 0 1217399 5365569 6468865 14923974 16455851 480833 1411334 9485883 11073812 1760082 1736593 7725801 9337219 X 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. 0 0 5973053 115715 721675 Missionaries: Includes missionary activity in various countries, on US military bases, and in the United States. 3937759 1631985 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 Project Serve, YFCamp, and staff development. 1448347 1441897 Field Leadership: Staff and activities devoted to providing guidance and leadership to YFC Chapters. Examples include Field Directors, core Ministry Directors, and expansion planning. 1650606 1754818 Insurance Claims and Premiums: Cost of providing various insurance products to the field. 1650606 1754818 13009765 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 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 0 0 0 1 65 0 1 282 1 0 0 0 0 0 0 0 0 0 0 X 14 13 0 0 1 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 149522 0 17163 Sheryl Haushalter Chairperson 1.00 X X 0 0 0 James J De Kruyter Chairman Emeritus 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 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 Huebner Trustee 1.00 X 0 0 0 Ali King Trustee 1.00 X 0 0 0 Gilbert Hernandez Trustee 1.00 X 0 0 0 Darla J Neemeyer Trustee (Part Year) 1.00 X 0 0 0 Bob G Poe Trustee (Part Year) 1.00 X 0 0 0 Larry G Bean Trustee (Part Year) 1.00 X 0 0 0 Christopher D Thompson Trustee (Part Year) 1.00 X 0 0 0 Geordon Rendle Ex Officio (Non-Voting) Part Year 1.00 X 0 0 0 Sean Wallinger Treasurer 50.00 X 65482 0 5396 Debi McCusker Secretary 50.00 X 92718 0 19657 Royal Benjamin VP Missionary Deployment 50.00 X 103737 0 14752 David Rahn Senior VP Chief Ministry Officer 50.00 X 104728 0 14566 516187 0 71534 3 0 1 0 Young Life's Wasington Family Ranch 11 Muddy Rd PO Box 220 Antelope OR 97001 High School & Middle School Camp 281583 NorthBay 11 Horseshoe Point Lane NorthEast MD 21901 High School & Middle School Camp 230470 2 23383 88400 12227958 662228 12339741 Insurance Premiums 624100 1754818 1754818 Conferences/Convention 611710 1441897 1441897 Membership Dues 561000 1430892 1430892 Mission Support Income 900099 721675 721675 Other Program Income 900099 201093 201093 5550375 8293 8293 984 984 60194 17667 42527 42527 42527 367173 365242 1931 1931 1931 59892 88400 136558 -76666 -76666 17867185 5550375 0 -22931 61442 61442 54273 54273 349937 276545 46630 26762 7715301 6104386 1021359 589556 142577 117298 15602 9677 1118723 865587 164542 88594 544733 428490 74726 41517 45171 15263 29908 77048 77048 157751 77495 33890 46366 166405 140483 22115 3807 508148 244171 129462 134515 304130 194252 109838 40 111828 59948 44089 7791 1235968 895100 302066 38802 1683378 1468695 4899 209784 151087 72163 62768 16156 1258660 1232064 24990 1606 Ministry Expenses 585368 583252 2031 85 Misc. Expenses 183923 118858 62724 2341 16455851 13009765 2228687 1217399 2163523 3639566 2718495 1117650 52721 1652928 472943 498090 16031 5779 330342 397253 2176770 612406 1577610 1564364 445792 240016 1667906 1891102 40520 67064 9485883 11073812 353354 334134 1270516 1264120 136212 138339 1760082 1736593 X 6028671 6030843 1678540 3287786 18590 18590 7725801 9337219 9485883 11073812 X 1411334 -17988 218072 X X 0 1 X 1 0 X 8902769 8612086 9620083 10126640 12339741 49601319 4381589 5194197 5016346 5213996 5550375 25356503 13284358 13806283 14636429 15340636 17890116 74957822 744220 915312 765370 1824360 1125398 5374660 0 744220 915312 765370 1824360 1125398 5374660 69583162 27680 69945 79871 84379 69471 331346 27680 69945 79871 84379 69471 331346 59892 59892 13312038 13876228 14716300 15425015 18019479 75349060 0.92350 0.95990 0.00440 0.00490 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18590 1931 1931 18590 18590 1222 1222 18590 18590 2723 2723 18590 18590 18590 18590 18590 1 0 199950 199950 1330744 347170 983574 646076 265236 380840 1564364 1891102 F 1891102 Annuities and trust payable 74987 Irrevocable trust due to remainderman 63352 138339 X Part V, Line 4: 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, 2014, 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 2011. 1 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium 0 44 Program Services Regional Staff Compensation & Travel 1400776 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium 0 0 Grants to Recipients Located In Region 29405 Sub-Saharan Africa - Angola, Benin, Botswana, Burkina, Faso, 0 12 Program Services Regional Staff Compensation & Travel 205113 Sub-Saharan Africa - Angola, Benin, Botswana, Burkina, Faso, 0 0 Grants to Recipients Located In Region 24868 Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt, 0 8 Program Services Regional Staff Compensation & Travel 178890 East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, 0 11 Program Services Regional Staff Compensation & Travel 248932 South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador, 0 6 Program Services Regional Staff Compensation & Travel 116028 Russia & the Newly Independent States 0 2 Program Services Regional Staff Compensation & Travel 19350 0 83 0 0 0 83 2223362 0 2223362 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium Ministry project 29405 Wire/Check Sub-Saharan Africa - Angola, Benin, Botswana, Burkina, Faso, Ministry project 24868 Wire/Check 2 0 0 0 0 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, using expense reports and other appropriate documentation. Golf Outing - Torrey Pines 148292 88400 59892 83152 22000 31406 148292 88400 59892 83152 22000 31406 136558 -76666 1 Youth for Christ International 7670 S Vaughn Ct Englewood CO 80112 841188718 501(c)(3) 19670 Like minided organization, supporting missions Huntington University 2303 College Ave Huntington IN 46750 350868101 501(c)(3) 15000 Scholarships Denver YFC 7670 S Vaughn Ct Englewood CO 80155 840481590 501(c)(3) 12307 Like minided organization, supporting missions Manatee YFC 1901 30th Avenue West Bradenton FL 34205 590999771 501(c)(3) 9300 Like minided organization, supporting missions Project Love International 5855 Topanga Canyon Blvd Ste 400 Woodland Hills CA 91367 271492437 501(c)(3) 5165 Like minided organization, supporting missions 5 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 149522 0 0 0 0 0 4281 0 12882 0 166685 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. X 15 650000 FMV - Sales Price X Farm Equipmen 3 12228 FMV - Similar Sales 0 1 0 Part I, Column (b): The number listed represents the number of unique contributions received. Form 990, Part VI, Section A, line 4 During the year the organization updated its bylaws . Changes made include the following: Board of Trustees: - Reduced size from 20-28 to 12-15 for efficiency - Change of board officer structure to Chair and Vice-Chair only - Updated specific board composition requirements Council of Delegate: - Changed composition from all credentialed staff, approximately 600, to 45 delegates Corporate changes: - Established 4 primary officers, elected by the board including the 1. President 2. Vice President (Can have multiple) 3. Secretary 4. Treasurer Form 990, Part VI, Section B, line 11 The Form 990 is prepared by an independent CPA firm and reviewed 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 are monitoring transactions on an ongoing basis to determine if any conflicts of interest exist. 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: Unrealized gain on captive insurance company 223,196. Unrealized change in value of trusts and gift annuities -5,124. 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 -17988 94877 1.00000 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 0 0