2013-09-27T14:54:57-05:00 2012-12-31 341885304 CBIZ MHM LLC 2301 DUPONT DRIVE SUITE 200 IRVINE CA 92612 990 2012-01-01 951644055 YOUNG MEN'S CHRISTIAN ASSOCIATION OF ORANGE COUNTY YOUN 7145499622 13821 NEWPORT AVE NO 200 TUSTIN CA 92780 JEFF MCBRIDE 7145499622 2013-09-27 1 BETTY LIU P01296209 9494742020 2012 2016-02-25 16:41:14Z JEFF MCBRIDE 13821 NEWPORT AVE NO 200 TUSTIN CA 92780 28424478 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. 21 20 1247 4920 0 0 4248527 2237229 24215278 25867901 -112082 6108 165209 91918 28516932 28203156 0 0 0 0 16709298 17040904 0 0 350491 10401394 10097878 27110692 27138782 1406240 1064374 22308677 21901938 8985809 7543101 13322868 14358837 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. 0 0 11651732 15179482 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 5,659 CHILDREN ON OVER 50 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 $635,500 WAS PROVIDED IN FINANCIAL ASSISTANCE AND PROGRAM SUPPORT. IN ADDITION, IN PARTNERSHIP WITH GOVERNMENTAL AGENCIES, OVER $205,000 WAS PROVIDED TO HELP THOSE IN NEED ATTEND OUR PROGRAM. 7526449 7197825 THE YMCA OF ORANGE COUNTY PROVIDED HEALTH AND WELLNESS PROGRAMMING TO 38,015 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 $158,000 IN FINANCIAL ASSISTANCE AND PROGRAM SUPPORT FOR CHILDREN, ADULTS AND FAMILIES PARTICIPATING IN OUR HEALTH & WELLNESS PROGRAMS. IN ADDITION, IN PARTICIPATING WITH GOVERNMENTAL AGENCIES AND PRIVATE DONORS, OVER $462,000 WAS AWARDED TO PROVIDE NEEDED HEALTH AND WELLNESS PROGRAMMING TO THE COMMUNITY. 1880067 985236 THE YMCA OF ORANGE COUNTY PROVIDED 333 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 AND FOSTER CARE YOUTH AND FAMILIES. WE ENHANCE THE LIVES OF YOUTH, THEIR FAMILIES AND PROVIDE ENRICHMENT TO THE COMMUNITY. THE YMCA PROVIDED OVER $51,400 IN FINANCIAL ASSISTANCE AND PROGRAM SUPPORT FOR CHILDREN, ADULTS AND FAMILIES PARTICIPATING IN OUR COMMUNITY SERVICE PROGRAMS. IN ADDITION, IN PARTNERSHIP WITH GOVERNMENTAL AGENCIES AND PRIVATE DONORS, OVER $717,800 WAS AWARDED TO PROVIDE NEEDED COMMUNITY SERVICE PROGRAMMING. 1637815 1679994 THE YMCA OF ORANGE COUNTY PROVIDED 7,107 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 $25,300 IN FINANCIAL ASSISTANCE & PROGRAM SUPPORT FOR CHILDREN AND FAMILIES PARTICIPATING IN OUR PARENT/CHILD PROGRAM. 286735 910015 THE YMCA OF ORANGE COUNTY PROVIDED 4,250 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 $35,000 IN FINANCIAL ASSISTANCE AND PROGRAM SUPPORT FOR CHILDREN AND FAMILIES PARTICIPATING IN CAMP, AND IN ADDITION, IN PARTNERSHIP WITH PRIVATE DONORS, $56,100 WAS AWARDED TO HELP CHILDREN IN NEED EXPERIENCE YMCA CAMPING. 1924550 2590009 22982798 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 59 0 1 1247 1 0 0 0 0 0 1 1 0 0 0 0 X 21 20 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 CA X X SUSAN PAYETTE 7145499622 13821 NEWPORT AVE SUITE 200 TUSTIN CA 92780 BOB TRAUT 5.00 X X 0 0 0 BRIAN CONSTABLE 4.00 X X 0 0 0 BRIAN HEGARTY 2.00 X 0 0 0 CHRISTIAN BUELL 2.00 X 0 0 0 DAVID LAMB 1.00 X 0 0 0 ERIN SPRIGGS 2.00 X 0 0 0 HUGH HELM 2.00 X X 0 0 0 JEFF BLACK 1.00 X X 0 0 0 JEFF MCBRIDE 40.00 X X 295890 0 48380 JOHN MCCARTY 1.00 X 0 0 0 JOHN ROCHFORD 1.00 X X 0 0 0 JOSEPH HOPKINS 1.00 X 0 0 0 MICHAEL STEPHENS 1.00 X 0 0 0 MITCH MARKOWITZ 2.00 X 0 0 0 RICK DONAHUE 4.00 X 0 0 0 SCOTT CROWELL 2.00 X 0 0 0 SEAN PEASLEY 1.00 X 0 0 0 TOM REYES 1.00 X X 0 0 0 ULRICH GOTTSCHLING 1.00 X 0 0 0 VIC HAUSMANINGER 2.00 X 0 0 0 WEIKKO WIRTA 2.00 X 0 0 0 CARA OWENS 40.00 X 167362 0 23565 DOLORES MARIKIAN 40.00 X 137527 0 14106 JOAN LOCH 40.00 X 68972 0 10917 RON ERICKSON 40.00 X 101939 0 14083 771690 0 111051 4 0 1 0 SEYFARTH SHAW ATTORNEY 3807 COLLECTIONS CENTER DR CHICAGO IL 60693 LEGAL 175665 1 212399 1159457 865373 18933 2237229 CHILDCARE FEES 624410 15094831 15094831 MEMBERSHIP FEES 624100 5087345 5087345 HEALTH & FITNESS FEES 624100 2110480 2110480 ADVENTURE GUIDE FEES 624100 1679994 1679994 COMMUNITY PROGRAM FEES 624100 985236 985236 910015 910015 25867901 3654 3654 12642 10188 2454 2454 2454 218401 212399 211134 7267 7267 MISCELLANEOUS 624100 84651 84651 84651 28203156 25952552 0 13375 932741 116022 665086 151633 13236637 12019250 1169407 47980 458855 416108 40542 2205 1145471 1053235 81462 10774 1267200 1111105 140646 15449 168030 168030 30330 5500 24830 507763 3073 494394 10296 321126 314057 3098 3971 363164 334751 26611 1802 1605036 1397774 207026 236 66204 58091 7620 493 266804 156709 92986 17109 82013 82013 274621 262360 12261 1466761 1212861 253892 8 254568 241008 13560 PROGRAM COSTS 3232175 3174093 56147 1935 TELEPHONE 299204 278092 19402 1710 SUPPLIES 268015 228446 33749 5820 BAD DEBT EXPENSE 253190 102993 150197 638874 497270 74795 66809 27138782 22982798 3805493 350491 3040732 3191680 3784468 3779300 375798 13515 193705 431598 150197 149863 149863 323518 428820 25062640 11362734 14383934 13699906 56659 57059 22308677 21901938 1893628 1901704 3806580 2631599 2270708 2152812 1014893 856986 8985809 7543101 X 13023899 14113307 208969 155530 90000 90000 13322868 14358837 22308677 21901938 X 1064374 -28405 X 0 1 X 1 0 X 5435750 3510677 2773265 4248527 2237229 18205448 1242400 1220300 964100 907100 1013000 5346900 6678150 4730977 3737365 5155627 3250229 23552348 170568 23381780 60624 9795 6193 4929 3654 85195 146993 177534 119963 165626 84651 694767 24332310 113652449 0.96090 0.95630 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 90000 78 78 90000 90000 120 120 90000 90000 254 254 90000 90000 408 408 90000 90000 2031 2031 90000 1.00000 0 0 3377403 3377403 12189681 5098245 7091436 3679824 1922276 1757548 183328 118559 64769 5632404 4223654 1408750 13699906 DEPOSITS PAYABLE 730688 CUSTODIAL FUNDS PAYABLE 6378 SELF INSURANCE LIABILITY 54000 INTEREST RATE SWAP LIABILITY 65920 856986 29216156 1013000 1013000 28203156 0 28203156 28180187 1013000 28405 1041405 27138782 0 27138782 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: FUNDS ARE TO BE USED TO PROVIDE PROGRAMS FOR YOUTH IN ORANGE COUNTY. PART XII, LINE 2D - OTHER ADJUSTMENTS: DECREASE IN FAIR VALUE OF INTEREST RATE SWAP 28,405. DINNER 221935 114517 107418 42561 19629 46986 GOLF TOURNAMENT 153741 54115 99626 3774 26824 14200 27871 2 55124 43767 11357 315 744 28230 430800 212399 218401 4089 70129 33829 103087 211134 7267 X 1 1 X X X X 0 0 0 0 0 0 0 0 0 JEFF MCBRIDE 239574 0 50000 0 6316 0 19600 0 28780 0 344270 0 0 0 CARA OWENS 151380 0 15793 0 189 0 13720 0 9845 0 190927 0 0 0 DOLORES MARIKIAN 127444 0 10000 0 83 0 10996 0 3110 0 151633 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. FORM 990, PART VI, SECTION B, LINE 11 THE 990 IS REVIEWED BY THE ACCOUNTING MANAGER, CFO AND THE AUDIT COMMITTEE: THE AUDIT COMMITTEE THEN RECOMMENDS APPROVAL OF THE 990 TO THE BOARD OF DIRECTORS WHO ARE EACH PROVIDED A COPY OF THE TAX RETURN. THE BOARD OF DIRECTORS APPROVE THE 990. 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: DECREASE IN FAIR VALUE OF INTEREST RATE SWAP AGREEMENT -28,405.