2013-01-07T17:11:45-06:00 2012-06-30 363990892 Capin Crouse LLP 972 Emerson Parkway Suite A Greenwood IN 46143 990 2011-07-01 362193619 Youth for ChristUSA Inc YOUT 3038439000 PO Box 4478 Englewood CO 80155 Dan Wolgemuth 3038439000 2013-01-07 1 David C Moja P00747006 3178852620 2011 2016-03-07 17:11:31Z Dan Wolgemuth PO Box 4478 Englewood CO 80155 14939479 0 1277 X www.yfc.org X 1945 IL YFC reaches young people everywhere, working together with local churches & other partners. 17 16 269 150 0 0 8612086 9620083 5135824 5019801 18236 21218 76969 39283 13843115 14700385 241830 125655 0 0 8215603 8793109 18867 2500 858773 4428290 4955944 12904590 13877208 938525 823177 7440070 8703718 1795751 1704593 5644319 6999125 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 5794199 41245 899988 Missionaries: Includes missionary activity in various countries, on US military bases, and in the United States. 2707743 1707558 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. 1479652 801852 Field Leadership: Staff and activities devoted to providing guidance and leadership to YFC Chapters. Examples include Field Cirectors, core Ministry Directors, and expansion planning. 1294234 1610403 Insurance Claims and Premiums: Cost of providing various insurance products to the field. 1294234 1610403 11275828 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 30 0 1 269 1 0 0 0 0 0 0 0 0 0 0 X 17 16 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 149549 0 17988 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 J Bill Hochstettler 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 James M Little 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 101085 0 11758 250634 0 29746 2 0 1 0 NorthBay 11 Horseshoe Point Lane North East MD 21901 Youth Camp 198950 Young Life's Washington Family Ranch 1 Muddy Rd PO Box 220 Antelope OR 97001 Youth Camp 176305 2 50122 9569961 382260 9620083 Insurance premium 624100 1610403 1610403 Membership dues 561000 1579843 1579843 Mission support income 900099 899989 899989 Conferences/convention 611710 801852 801852 Other program income 900099 127714 127714 5019801 35653 35653 55077 15794 39283 39283 39283 208865 219845 3455 -10980 -3455 -14435 -14435 14700385 5019801 0 60501 84410 84410 41245 41245 167538 67015 16754 83769 7012082 5704586 797773 509723 100442 80085 12107 8250 1072868 855431 129319 88118 440179 353817 51100 35262 81481 81481 2500 2500 105153 49379 32241 23533 11065 4233 5586 1246 358907 232995 110472 15440 203581 130893 72688 233925 150173 64803 18949 1150288 945549 176176 28563 380650 380640 10 5910 5910 91441 36036 46803 8602 1149492 1124695 24797 Youth Camp Expenses 673292 673292 Missionary & Ministry E 254082 248842 21 5219 Misc. Expenses 173087 94656 76911 1520 Printing & Publication 83590 17856 37665 28069 13877208 11275828 1742607 858773 1930279 1371853 1711595 2631385 184576 410616 592608 615901 16690 114626 64368 319829 346682 1929180 375636 1498917 1553544 289944 227796 797696 1464883 7440070 8703718 283235 174211 1143232 1254686 199926 138393 169358 137303 1795751 1704593 X 3456964 5049781 2168765 1930754 18590 18590 5644319 6999125 7440070 8703718 X 823177 531629 X X 0 1 1 X 0 X 8741237 8384501 8902769 8612086 9620083 44260676 8039822 8265526 4381589 5194197 5016346 30897480 16781059 16650027 13284358 13806283 14636429 75158156 482475 353330 619200 710112 531130 2696247 0 482475 353330 619200 710112 531130 2696247 72461909 147762 100441 27680 69945 79871 425699 147762 100441 27680 69945 79871 425699 16928821 16750468 13312038 13876228 14716300 75583855 0.95870 0.96390 0.00560 0.00650 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18590 2723 2723 18590 18590 18590 18590 18590 18590 18590 1.00000 1 0 199950 199950 1306512 279440 1027072 306755 96196 210559 115963 115963 1553544 1464883 F 1464883 Annuities and trust payable 81898 Irrevocable trust due to remainderman 55405 137303 14700385 13877208 823177 -10859 542488 531629 1354806 15263744 -10859 574218 563359 14700385 0 14700385 13906119 28911 28911 13877208 0 13877208 Description of Intended Use of Endowment Funds: Part V, Line 4: The endowment generates earnings to be used for YFC's general operations. Description of Uncertain Tax Positions Under FIN 48: Part X: 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, 2012, YFC/USA had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. Part XI, Line 8 - Other Adjustments: Unrealized gain on captive insurance company 532,275. Change in value of trusts and gift annuities 10,213. Total to Schedule D, Part XI, Line 8: 542,488. Part XII, Line 2d - Other Adjustments: Unrealized gain on captive insurance company 532,275. Change in value of trusts and gift annuities 10,213. Rental expenses 15,793. Subsidiary activity included in financial statements, but not on Form 990 15,937. Part XIII, Line 2d - Other Adjustments: Rental expenses 15,793. Subsidiary activity included in financial statements, but not on Form 990 13,118. 1 Sub-Saharan Africa - Angola, 0 2 Grant MakingGrant makiingGrant Making 23320 Europe (Including Iceland & Greenland) 0 1 Grant Making 17925 Central America and the Caribbean 0 2 Program Services Regional staff compensation and travel. 53064 East Asia and the Pacific 0 10 Program Services Regional staff compensation and travel. 205320 Europe (Including Iceland & Greenland) 0 32 Program Services Regional staff compensation and travel. 1172297 Middle East and North Africa 0 3 Program Services Regional staff compensation and travel. 68400 South America 0 4 Program Services Regional staff compensation and travel. 85800 South Asia 0 1 Program Services Regional staff compensation and travel. 18000 Sub-Saharan Africa 0 12 Program Services Regional staff compensation and travel. 240852 0 55 0 12 0 67 1644126 240852 1884978 Sub-Saharan Africa Ministry project 23320 Wire/Check Europe (Including Iceland & Greenland) Ministry project 17925 Wire/Check 2 0 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) 25859 Donor support for missionaries Central Kansas YFC PO Box 1111 Manhattan KS 66505 480840169 501(c)(3) 8600 Military community youth ministry at Fort Riley Huntington University 2303 College Ave Huntington IN 46750 350868101 501(c)(3) 25418 Scholarships Kainay Community Church 3387 Heights Ravenna Rd Muskegon MI 49444 382880981 501(c)(3) 7551 Missionary support San Antonio YFC 5730 Kenwick St San Antonio TX 78238 741471798 501(c)(3) 5550 Missionary support 5 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 reviews the organization to ensure it is considered a like-minded ministry partner which ensures funds will be used for like-minded ministry purposes. X 1 1 X X 0 0 0 0 0 0 0 0 0 Daniel S Wolgemuth 149549 0 0 0 0 0 4500 0 13488 0 167537 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 9 382260 FMV - sales price 0 1 0 Form 990, Part VI, Section B, line 11 The Form 990 was prepared by an independent CPA firm. The Audit Committee of the board has been entrusted with the responsibility of reviewing the 990 on behalf of the board and has reviewed it 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 a regular basis. If a potential conflict of interest is identified, the board member 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 discusses officer compensation and uses 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. 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 5: Net unrealized losses on investments: -10,859. Unrealized gain on captive insurance company 532,275. Change in value of trusts and gift annuities 10,213. Total to Form 990, Part XI, Line 5: 531,629. 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 15937 56734 1.00000 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 YFC Resources Inc B 34911 FMV YFC Resources Inc D 16690 Loan value