2014-02-10T15:48:44-06:00 2013-06-30 350905017 WHITINGER & COMPANY LLC 1100 W WHITE RIVER BLVD MUNCIE IN 473033776 990 2012-07-01 351805697 YOUTH OPPORTUNITY CENTER INC YOUT 7657414948 3700 WEST KILGORE AVENUE MUNCIE IN 47304 RICHARD D ROWRAY 7657414948 2014-02-03 1 JOHN D MARTIN CPA P00321694 7652843384 2014-02-01 2012 2015-11-30 17:44:51Z RICHARD D ROWRAY 3700 WEST KILGORE AVENUE MUNCIE IN 47304 13873366 0 X WWW.YOCINC.ORG X 1990 IN PROVIDING A CARING, COORDINATED, AND COMPREHENSIVE CONTINUUM OF BEHAVIORAL HEALTH SERVICES FOR CHILDREN, FAMILIES, AND THE JUVENILE JUSTICE SYSTEM. 16 15 518 15 0 0 376268 289682 12080631 13072112 129872 22644 -32599 8313 12554172 13392751 62587 54155 0 0 9878122 9831698 0 0 2269 3576448 3750759 13517157 13636612 -962985 -243861 22490944 22771121 8425167 8034090 14065777 14737031 X PROVIDING A CARING, COORDINATED, AND COMPREHENSIVE CONTINUUM OF BEHAVIORAL HEALTH SERVICES FOR CHILDREN, FAMILIES, AND THE JUVENILE JUSTICE SYSTEM. 0 0 3383036 54155 8677469 THE YOUTH OPPORTUNITY CENTER IS A NATIONALLY ACCREDITED, RESIDENTIALYOUTH-CARE ORGANIZATION THAT MEETS THE HIGHEST STANDARDS AND BESTPRACTICES WITHIN THE SOCIAL SERVICES FIELD. THE YOC COMBINESCOMPREHENSIVE SERVICES, A PROFESSIONALLY-TRAINED STAFF ANDREVOLUTIONARY FACILITIES TO MEET THE INDIVIDUAL NEEDS OF OUR YOUTH,FAMILIES AND COMMUNITIES. OUR DISTINCTIVENESS COMES FROM THE ABILITYWE HAVE TO SERVICE YOUTH IN A DIVERSITY OF PROGRAMS ACROSS THECONTINUUM. UNDER OUR UMBRELLA, THERE IS AN INTERNAL CONNECTEDNESS OFSERVICES TO PROVIDE CHILDREN AND ADOLESCENTS WITH THE CARE AND GUIDANCETHEY NEED TO HELP THEM LEAD HEALTHY, PRODUCTIVE AND FULFILLING LIVES. 2813547 2799605 THE TASC UNIT IS A UNIQUE RESIDENTIAL TREATMENT PROGRAM DEVOTED TOHELPING ADOLESCENTS WHO ARE DEALING WITH SEVERE PSYCHIATRIC SYMPTOMSTHAT REQUIRE A SECURE TREATMENT PROGRAM. YOUTH WITHIN THE TASC UNITMAY HAVE A HISTORY OF MULTIPLE FAILED PLACEMENTS DUE TO ACUTEPSYCHIATRIC SYMPTOMS SUCH AS BIPOLAR DISORDER, PSYCHOTIC DISORDERS,BORDERLINE PERSONALITY TRAITS OR SEVERE DEPRESSION. YOUTH WHO AREPLACED IN THE TASC UNIT ARE TYPICALLY NOT MANAGEABLE OR SAFE IN ALESS-RESTRICTIVE RESIDENTIAL PROGRAM OR WITHIN THE COMMUNITY.RESIDENTS PLACED IN THE TASC UNIT ARE ASSIGNED TO INDIVIDUAL BEDROOMSWITH 24-HOUR SUPERVISION. THE PROGRAMS ARE DESIGNED TO ENSURE BOTH THESAFETY AND POSITIVE GROWTH OF EACH ADOLESCENT WE SERVE. 1753817 1505181 THE YOC HAS PARTNERED WITH THE DELAWARE COUNTY JUVENILE JUSTICE SYSTEMTO OPERATE ONE OF THE MOST FUNDAMENTALLY PROGESSIVE AND SOUNDLY SECUREJUVENILE DENTENTION CENTERS IN THE MIDWEST. LOCATED IN ASTATE-OF-THE-ART FACILITY THAT HOUSES 44 INDIVIDUAL CELLS, OUR CO-EDDETENTION FACILITY IS MONITORED BY A PROFESSIONALLY-TRAINED STAFF ANDIS EQUIPPED WITH CUTTING-EDGE SECURITY TECHNOLOGY. THE YOC TAKES APOSITIVE AND RESPECTFUL APPROACH TO EACH YOUTH WE ENCOUNTER INDETENTION SERVICES. THE COMBINATION OF A RIGID DAILY SCHEDULE, A HIGHLYSTRUCTURED PROGRAM AND HIGH EXPECTATIONS, RESULTS IN SUCCESSFULINTERVENTIONS WITH OUR DELINQUENT YOUTH. 193715 89888 OUTPATIENT SERVICES PROGRAM OFFERS INDIVIDUAL AND FAMILY COUNSELING, PARENTING CLASSES, SPECIFIC TREATMENT NEEDS SUCH AS SUBSTANCE ABUSE AND LIFE SKILLS. 193715 89888 8144115 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 24 0 1 518 1 0 0 0 0 0 0 0 0 0 0 X 16 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN CA X X MELISSA ELLS CFO 7657414948 3700 WEST KILGORE AVENUE MUNCIE IN 47304 DAVID W BAHLMANN 1.00 X 0 0 0 JEFFREY M PARSONS 1.00 X X 0 0 0 ROBERT BEASLEY 1.00 X 0 0 0 NANCY BAREFOOT 1.00 X 0 0 0 LARRY BRANDON 1.00 X 0 0 0 SYLVIA SEARIGHT 1.00 X X 0 0 0 DAVID CLEVENGER 1.00 X 0 0 0 JOSEPH EVANS 1.00 X 0 0 0 PHYLLIS C SHAFER 1.00 X 0 0 0 CAROL SEALS 1.00 X 0 0 0 KELLY STANLEY 1.00 X 0 0 0 ALAN HABANSKY 1.00 X 0 0 0 GARY PHILLIPS 1.00 X 0 0 0 MARILYN SCALES 1.00 X 0 0 0 RANDAL SOFORENKO 1.00 X 0 0 0 RICHARD D ROWRAY 40.00 X X 120931 0 32466 JAN OLIVER 40.00 X 81989 0 14428 LYNN DOPPLER 40.00 X 86516 0 16913 289436 0 63807 1 0 1 0 0 239825 33478 16379 289682 YOUTH OPPORTUNITY CENTER 624410 8677438 8677438 TASC UNIT 624410 2799605 2799605 DETENTION CENTER 624410 1505181 1505181 OUTPATIENT SERVICES 624410 89888 89888 13072112 69274 69274 371862 62123 333689 146926 38173 -84803 -46630 -46630 MEAL CARDS 624100 9411 9411 DISCOUNTS EARNED 624100 31 31 GAIN (LOSS) REALIZED LLP INVES 900099 -1129 -1129 8313 13392751 13072143 0 30926 40655 40655 13500 13500 358891 130874 228017 7613568 5136133 2477435 53381 17439 35869 73 1124096 504614 619482 681762 440379 241383 23109 23109 32000 32000 25261 25261 208702 120722 87980 40954 40954 175853 2140 173587 126 106865 4738 102127 1045556 618450 427106 220267 47437 172809 21 21532 397 20664 471 666467 346531 319936 215188 215188 MEALS 630869 564918 65594 357 MEDICAL AND TREATMENT 121661 17088 104573 BAD DEBT 70000 70000 DUES AND SUBSCRIPTIONS 38822 99 38695 28 107653 68001 38459 1193 13636612 8144115 5490228 2269 252052 558328 742798 351120 2693112 2753946 348203 303448 21866716 8802279 13766847 13064437 2188147 2532904 2207745 2889949 292040 316989 22490944 22771121 986737 1129397 6892000 6490000 546430 414693 8425167 8034090 X 12854033 13555100 1211744 1181931 14065777 14737031 22490944 22771121 X -243861 231782 683333 X X 0 1 X 1 0 X 369350 339454 275046 376268 289682 1649800 16538242 14687287 14270186 12080631 13072112 70648458 2540 8892 8767 -32599 8313 -4087 16910132 15035633 14553999 12424300 13370107 72294171 1585 4130 5715 1032387 391846 403770 588353 848261 3264617 1033972 391846 403770 588353 852391 3270332 69023839 105661 88890 68953 70439 69274 403217 105661 88890 68953 70439 69274 403217 17015793 15124523 14622952 12494739 13439381 72697388 0.94950 0.94540 0.00550 0.00660 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 321076 14225 10961 13500 2000 330762 319599 7977 6500 321076 290273 22219 23607 16500 319599 304616 46657 61000 290273 310418 50000 -1302 54500 304616 0.85930 0.14070 0 0 268054 268054 18574556 6394928 12179628 3024106 2407351 616755 13064437 1128790 F INVESTMENT IN YOC FOUNDATION 1761159 C 2889949 INTEREST RATE SWAP 259109 457(B) PLAN LIABILITIES 155584 414693 14307866 75868 839247 915115 13392751 0 13392751 13636612 0 13636612 0 13636612 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ENDOWMENT FUNDS ARE USED TO FURTHER THE CHARITABLE PURPOSES OF THE YOUTH OPPORTUNITY CENTER, INC. PART XI, LINE 2D - OTHER ADJUSTMENTS: INCOME FROM SUBSIDIARY 683,333. UNREALIZED GAIN ON INTEREST RATE SWAP 155,914. PARTS XI AND XII: THE ORGANIZATION IS A PART OF THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS OF THE YOUTH OPPORTUNITY CENTER, INC. AND SUBSIDIARY. 1 YOUTH OPPORTUNITY CENTER FOUNDATION INC 3700 W KILGORE AVE MUNCIE IN 47304 261837897 501(C)(3) 39324 GENERAL SUPPORT 1 0 SCHOLARSHIPS 13 13500 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: ALL OF THE GRANTS REPORTED IN PART II WERE MADE TO A CONTROLLED CHARITABLE ORGANIZATION. ALL OF THE GRANTS REPORTED IN PART III WERE MADE DIRECTLY TO THE EDUCATIONAL INSTITUTIONS. X X X 0 0 0 0 0 0 0 0 0 RICHARD D ROWRAY 120931 0 0 0 0 0 16729 0 15737 0 153397 0 0 0 A INDIANA FINANCE AUTHORITY 351602316 2010-06-01 7640000 REFUND 1998 AND 1999 BOND ISSUES 0 0 0 A 1150000 7640000 7640000 2000 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 1 1 OLD NATIONAL BANK 10.000000000000 0 0 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C ANNUAL CONFLICT OF INTEREST STATEMENTS ARE REVIEWED BY THE BOARD OF DIRECTORS. BOARD MEMBERS ARE PROHIBITED FROM VOTING ON MATTERS IN WHICH THEY HAVE A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD DETERMINES THE CEO'S ANNUAL COMPENSATION PACKAGE AT THEIR DECEMBER MEETING. FOR OTHER OFFICERS AND KEY EMPLOYEES, THE CEO PRESENTS HIS RECOMMENDATION IN WRITING TO THE EXECUTIVE COMMITTEE FOR APPROVAL. THE EXECUTIVE COMMITTEE USES THE FINDINGS FROM A SALARY REVIEW PERFORMED IN 2006 BY AN INDEPENDENT CONSULTANT TO DETERMINE THE REASONABLENESS OF ALL MANAGEMENT AND KEY EMPLOYEE SALARIES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. THE GOVERNING DOCUMENTS ARE ALSO AVAILABLE ON THE SECRETARY OF STATE'S WEBSITE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: INCOME FROM SUBSIDIARY 683,333. FORM 990, PART XII, LINE 2C: AUDIT OVERSIGHT AND SELECTION PROCESS NO CHANGES WERE MADE FROM PRIOR YEAR PROCESSES YOUTH OPPORTUNITY CENTER FOUNDATION INC 3700 W KILGORE AVE MUNCIE IN 47304 261837897 FUNDRAISING IN 501(C)(3) LINE 7 YOUTH OPPORTUNITY CENTER INC 1 R&B CROWE LP PO BOX 495 AVALON CA 90704 330830855 INVESTMENTS CA YOUTH OPPORTUNITY CENTER INC INVESTMENT -1129 731170 0 0 0.98000 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 YOUTH OPPORTUNITY CENTER FOUNDATION INC B 39324 ACTUAL CASH PAYMENTS YOUTH OPPORTUNITY CENTER FOUNDATION INC C 239825 ACTUAL CASH RECEIPTS YOUTH OPPORTUNITY CENTER FOUNDATION INC O 38565 ACTUAL CASH RECEIPTS