2014-02-11T15:39:18-06:00 2013-06-30 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2012-07-01 362193619 Youth for ChristUSA Inc YOUT 3038439000 PO Box 4478 Englewood CO 80155 Sean Wallinger 3038439000 2014-02-11 1 David C Moja P00747006 7195286225 2012 2015-11-30 17:44:51Z Sean Wallinger PO Box 4478 Englewood CO 80155 15478727 0 1277 X www.yfc.org X 1945 IL YFC reaches young people everywhere, working together with local churches & other partners. 16 15 269 150 0 0 9620083 10126640 5019801 5213996 21218 24403 39283 39768 14700385 15404807 125655 134427 0 0 8793109 9423978 2500 0 952448 4955944 5365569 13877208 14923974 823177 480833 8703718 9485883 1704593 1760082 6999125 7725801 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 6128182 134427 838300 Missionaries: Includes missionary activity in various countries, on US military bases, and in the United States. 2863820 1630377 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. 1564941 1071763 Field Leadership: Staff and activities devoted to providing guidance and leadership to YFC Chapters. Examples include Field Cirectors, core Ministry Directors, and expansion planning. 1368835 1673556 Insurance Claims and Premiums: Cost of providing various insurance products to the field. 1368835 1673556 11925778 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 0 1 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 37 0 1 269 1 0 0 0 0 0 0 0 0 0 0 X 16 15 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 50.00 X X 149489 0 18282 James J De Kruyter 1.00 X X 0 0 0 Holly J Culhane 1.00 X X 0 0 0 Robert C Moeller 1.00 X X 0 0 0 Sheryl Haushalter 1.00 X X 0 0 0 Robert J Arkills 1.00 X 0 0 0 Darla J Neemeyer 1.00 X 0 0 0 Bob G Poe 1.00 X 0 0 0 Larry G Bean 1.00 X 0 0 0 A Scott Arnold 1.00 X 0 0 0 Travis L Holdman 1.00 X 0 0 0 Lynn Breen 1.00 X 0 0 0 Howard J Porter 1.00 X 0 0 0 William M Swayne 1.00 X 0 0 0 Christopher D Thompson 1.00 X 0 0 0 Geordon Rendle 1.00 X 0 0 0 Royal Benjamin 50.00 X 101285 0 14678 David Rahn 50.00 X 101603 0 12107 352377 0 45067 3 0 1 0 NorthBay 11 Horseshoe Point Lane NorthEast MD 21901 High School & Middle School Camp 205506 Young Life's Wasington Family Ranch 11 Muddy Rd PO Box 220 Antelope OR 97001 High School & Middle School Camp 175146 2 45872 10080768 102573 10126640 Insurance Premiums 624100 1673556 1673556 Membership Dues 561000 1446113 1446113 Conferences/Convention 611710 1071763 1071763 Mission Support Income 900099 838300 838300 Other Program Income 900099 184264 184264 5213996 24806 24806 1437 1437 58136 19805 38331 38331 38331 50612 3100 49391 4724 1221 -1624 -403 -403 15404807 5213996 0 64171 96427 96427 38000 38000 397445 313678 50453 33314 7284721 5752565 920483 611673 131942 100727 19459 11756 1129763 895548 143049 91166 480107 379329 61666 39112 49777 16616 33161 71022 71022 94560 64380 4214 25966 18497 2459 15789 249 442767 223605 129965 89197 288293 175796 112440 57 106684 55944 41134 9606 1223996 936896 256876 30224 1110572 1094635 15937 2943 2943 94848 48644 37851 8353 1282654 1234672 46782 1200 Ministry Expenses 385636 385636 Misc. Expenses 193320 110221 82524 575 14923974 11925778 2045748 952448 1371853 2163523 2426186 2718495 410616 52721 632591 472943 64368 16031 346682 330342 2036109 458499 1553544 1577610 432995 445792 1429971 1667906 34912 40520 8703718 9485883 174211 353354 1254686 1270516 138393 137303 136212 1704593 1760082 X 5049781 6028671 1930754 1678540 18590 18590 6999125 7725801 8703718 9485883 X 480833 5609 240234 X X 0 1 X 1 0 X 8384501 8902769 8612086 9620083 10126640 45646079 8265526 4381589 5194197 5016346 5213996 28071654 16650027 13284358 13806283 14636429 15340636 73717733 353330 619200 710112 531130 391830 2605602 0 353330 619200 710112 531130 391830 2605602 71112131 100441 27680 69945 79871 84379 362316 100441 27680 69945 79871 84379 362316 16750468 13312038 13876228 14716300 15425015 74080049 0.95990 0.95870 0.00490 0.00560 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18590 1222 1222 18590 18590 2723 2723 18590 18590 18590 18590 18590 18590 18590 1.00000 1 0 199950 199950 1320830 312141 1008689 298999 146358 152641 216330 216330 1577610 1667906 F 1667906 Annuities and trust payable 72653 Irrevocable trust due to remainderman 63559 136212 X Description of Intended Use of Endowment Funds: Part V, Line 4: General Operations. Description of Uncertain Tax Positions Under FIN 48: 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, 2013, YFC/USA had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. YFC/USA's federal Return of Organization Exempt from Income Tax Form 990 for the years ended June 30, 2010, 2011, and 2012 are subject to examination by the IRS, generally for three years after they were filed. 1 Europe (Including Iceland & Greenland) 0 40 Program Services Regional Staff Compensation & Travel 1441675 Europe (Including Iceland & Greenland) 0 1 Grants to Recipients Located In Region 10500 Sub-Saharan Africa 0 8 Program Services Regional Staff Compensation & Travel 209112 Sub-Saharan Africa 0 2 Grants to Recipients Located In Region 27550 Middle East and North Africa 0 6 Program Services Regional Staff Compensation & Travel 145800 East Asia and the Pacific 0 6 Program Services Regional Staff Compensation & Travel 144120 South America 0 4 Program Services Regional Staff Compensation & Travel 95328 South Asia 0 1 Program Services Regional Staff Compensation & Travel 18000 Russia & the Newly Independent States 0 1 Program Services Regional Staff Compensation & Travel 16200 0 68 0 1 0 69 2092085 16200 2108285 Europe (Including Iceland & Greenland) Ministry project 10500 Wire/Check Sub-Saharan Africa Ministry project 27500 Wire/Check 2 2 0 0 0 0 0 0 Procedure for Monitoring Grants Outside the U.S.: Schedule F, 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. Method Used to Acccount for Expenditures: Schedule F, Part I, Line 3: Foreign expenditures are accounted for according to the accrual basis of accounting, using expense reports and other appropriate documentation. 1 Youth for Christ International 7670 S Vaughn Ct Englewood CO 80112 841188718 501(c)(3) 62427 Like minided organization, supporting missions Huntington University 2303 College Ave Huntington IN 46750 350868101 501(c)(3) 15000 Scholarships Oklahoma City YFC PO Box 22245 Oklahoma OK 73123 731391940 501(c)(3) 12000 Like minided organization, supporting missions Manatee YFC 190130th Avenue West Bradenton FL 34205 590999771 501(c)(3) 7000 Like minided organization, supporting missions 4 0 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, 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 149489 0 0 0 0 0 4484 0 13798 0 167771 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 11 102573 FMV - Sales Price 0 1 0 Method for Determining Number of Contributions: Part I, Column (b): The number listed represents the number of unique contributions received. Form 990, Part VI, Section B, line 11 The Form 990 is prepared by an independent CPA firm and reviewed by the Audit Committee of the board of directors. The reviewed Form 990 then distributed to the remainder of the board 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 levels. The executive team then submits their recommendations to the board and the independent board members vote on officer compensation. This process is documented in the board minutes and the process was last used in 2013. 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. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 9: Unrealized gain on captive insurance company 237,935. Unrealized change in value of trusts and gift annuities 2,299. Explanation of Responsibility Form 990, Page 12, Part XII, Line 2C The organization has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. 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 46979 69297 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0