2013-11-15T14:50:32-06:00 2013-03-31 COHNREZNICK LLP 7501 WISCONSIN AVENUE SUITE 400E BETHESDA MD 208146583 990 2012-04-01 135639689 AMERICAN YOUTH HOSTELS INC % MICHAEL RIVERS AMER 2406502100 8401 COLESVILLE ROAD Suite 600 SILVER SPRING MD 209106339 mike rivers 2406502100 2013-11-05 true ANNE SCHRANTZ CPA 3016529100 2012 2015-11-30 17:44:51Z hostelling international usa Russell Hedge 8401 COLESVILLE ROAD SUITE 600 SILVER SPRING MD 209106339 20412024 false X WWW.HIUSA.ORG X 1949 NY hostelling is educational travel,local and global,using hostels and/or programs to facilitate interaction amoung travelers, and with local communities, to promote intercultural exchange and understanding. 17 17 264 700 0 542156 1086977 17573606 15952996 91976 119262 671398 3131080 18879136 20290315 0 0 0 0 7827562 9132009 0 0 431976 9469744 11520727 17297306 20652736 1581830 -362421 33955142 35545157 20081178 20722487 13873964 14822670 OUR MISSION STATEMENT IS "TO HELP ALL, ESPECIALLY THE YOUNG, GAIN A GREATER UNDERSTANDING OF THE WORLD AND ITS PEOPLE THROUGH HOSTELLING". WE SEEK TO PROMOTE INTERCULTURAL UNDERSTANDING AND BUILD ACTIVE WORLD CITIZENS. false false 14199635 18150136 Hostel Services and Programs HI-USA operates an affordable and diverse network of approximately 60 hostels that serve annually over 1 million people, primarily aged 18-30, from more than 100 countries with accommodations and programs. HI-USA hostel facilities are purposely designed to promote social interaction and experiential learning among users; formal hostel quality standards prescribe the size and type of communal spaces (including self-service kitchens, dining areas and meeting areas) in all hostels. HI-USA hostel programs introduce travelers to each other, to community members, and to localities served by hostels; the age focus of programs has been guided by independent academic research. 1182808 65519 1176 Community Programs and Education HI-USA offers learning opportunities promoting travel as a tool for cross-cultural understanding to community members in localities across the United States. Travel education programs provide first-time travelers with basic travel skills and encourage open-mindedness and cultural sensitivity. Cultural education programs enable youth and school groups to experience hostels, where they learn the value of intercultural exchange, responsible travel and community service. HI-USA partners with aligned nonprofits serving young people to provide accommodations and programs that mutually leverage mission work. 805739 58 820800 Membership Services HI-USA provides its nearly 40,000 members with access to hostels, programs and information services, locally and globally. More than 4,000 hostels worldwide, including approximately 60 in the United Sates, are accessible to HI-USA members. Workshops and volunteer opportunities are offered locally for education and social interaction. Information services include domestic and international travel resources, publications, and on-line assistance. 78678 VARIOUS OTHER PROGRAMS 78678 16266860 true true false false false false false false false true true false true false true true false true false false false false false false true false false false false true false false false false false false false false false false false false false true false false false true 47 0 true 264 true false false false false false false false false false false X 17 17 false false false false true true false true true false true true true true true true true true true true false AL AK AZ AR CA CO CT DC FL GA HI IL KS KY ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN TX UT VA WA WV WI X MICHAEL RIVERS 2406502124 8401 COLESVILLE ROAD SUITE 600 silver spring MD 209106339 X LYNEE BRADLEY 2.0 1.0 X X NEIL CLARK 1.0 X RON ANDERSON 1.0 X GAIL HESSE 1.0 X JIM KENNETT 1.0 X WINFIELD COaCHMaN 2.0 X X CHRISTOPHER KLOTH 1.0 X WALTER KNOEPFEL 1.0 X MARGARET STEVENS 1.0 X ERIC OETJEN 3.0 X X NICK ANDRADE 3.0 X X JOSEPH CHESlER 1.0 X Glenn Azuma 1.0 X ANE POWERS 1.0 X MARK SkeNDER 5.0 1.0 X X ALEK VERNITSKY 1.0 X Roseanne Landay 3.0 X X AARON CHAFFEE 40.0 X 136316 10414 BLAINE FRANZ 35.0 5.0 X 86362 20312 RUSSELL HEDGE 35.0 5.0 X 259697 0 27944 MICHAEL RIVERS 35.0 5.0 X 131594 10076 GREG Coble 40.0 X 186726 0 10788 Donna Stewart 40.0 X 132052 14918 Mei Tsang 40.0 X 100348 9286 deborah ruhe 5.0 35.0 X 10723 109375 858 robert sylvia 35.0 5.0 X 0 103046 2003 1043818 212421 106599 6 false true false West New York Restoration 1800 Boston Road BRONX NY 10460 Construction 427928 Project Control Inc 411 S Wells Street STE 902 CHICAGO IL 60607 Construction 338778 GRaY PLANT MOOTY 500 IDS Center 80 South 8th St MINNEAPOLIS MN 55402 Legal 289343 Broadway Bagel 2658 Broadway NEW YORK NY 10025 Food Service 275546 Syncopate Media 1390 PRINCE OF WALES DRIVE OTTAWA OK CA K2C 3N6 Media 245034 16 4466 15750 33931 900000 132830 1086977 HOSTEL SERVICES AND PROGRAMS 721310 15131020 15131020 COMMUNITY PROGRAMS/EDUC 611600 1176 1176 MEMBERSHIP SERVICES 721310 820800 820800 15952996 99440 99440 0 0 142169 142169 0 142169 142169 111326 91504 19822 19822 19822 33931 30205 -30205 -30205 0 706976 7110 7110 EQUITY INCOME FROM HOSTELS 721310 362676 362676 OTHER 721310 2649330 2649330 3012006 20290315 18972112 231226 0 0 0 0 1458078 381559 1032716 43803 0 5779646 5025604 544484 209558 114683 102068 10321 2294 1153839 1026916 103846 23077 625763 556929 56319 12515 0 546690 9675 537015 149931 890 149041 6250 6250 0 0 1641445 816947 802369 22129 541180 525621 9300 6259 260517 101589 149834 9094 134682 113872 17564 3246 0 1830669 1744735 66139 19795 486664 334949 145937 5778 0 308008 201532 106427 49 941298 941298 2306050 2295718 10332 920452 911963 6762 1727 272947 206406 66298 243 TAXES AND LICENSES 332998 285045 45744 2209 PRINTING 197447 153424 17807 26216 PROGRAM EXPENSE 117015 108946 363 7706 MISC/POSTAGE/PROF DEVELOP EXP 526484 414924 85614 25946 20652736 16266860 3953900 431976 428811 103839 4546447 1802748 135996 66180 886618 1003995 0 0 0 0 2144132 4718000 167309 171074 286891 201749 34081093 12126948 19902793 21954145 2973435 3130766 0 0 2149287 2134546 0 0 333423 258115 33955142 35545157 2094252 2167003 0 0 1679773 2002803 0 0 0 0 0 0 14200334 14939972 0 0 2106819 1612709 20081178 20722487 X 13208537 14438675 529917 248485 135510 135510 13873964 14822670 33955142 35545157 X -362421 1311127 X false true X true false X false false false 231422 289549 264088 539010 186977 1511046 15049377 13830922 16007747 18656764 19671978 83216788 0 0 0 15280799 14120471 16271835 19195774 19858955 84727834 39863 77257 47941 200000 7500 372561 0 39863 77257 47941 200000 7500 372561 84355273 179564 147989 162254 226175 99440 815422 0 179564 147989 162254 226175 99440 815422 289180 262555 235119 179451 966305 0 15749543 14531015 16669208 19601400 19958395 86509561 0.97510 0.96586 0.00943 0.01168 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1932175 9745 156056 305217 1792759 2122353 230018 108778 528974 1932175 1847268 162011 141978 28904 2122353 1493303 78940 283245 8220 1847268 1709532 71962 -200081 88110 1493303 0.78580 0.07560 0.13860 true false 2412014 2412014 27730064 10332779 17397285 3860009 1720891 2139118 79006 73279 5728 21954145 MARTHA'S VINEYARD HOSTEL C SANTA MONICA HOSTEL 1385473 C SAN DIEGO HOSTEL 83808 C SAN FRANCISCO DT HOSTEL 53785 C SAN FRANCISCO CC HOSTEL 611480 C 2134546 0 INTEREST RATE SWAP AGREEMENTS 1528319 SECURITY DEPOSITS 2000 CAPITAL LEASE OBLIGATIONS 6552 DEFERRED INCOME - 457 (B) PLAN 75838 1612709 Part V - line 4 intended uses of organization's endowment funds BOARD DESIGNATED ENDOWMENT OF $1,408,764 IS INTENDED TO GROW OVER TIME SO THAT ITS INCOME CAN PROVIDE LONG-TERM SUPPORT. PERMANENT ENDOWMENT OF $135,510 IS STRUCTURED SO THAT ITS EARNINGS ARE USED FOR INTERNATIONAL EXCHANGE PROGRAMS AND GENERAL OPERATIONAL SUPPORT. TEMPORARILY RESTRICTED FUNDS OF $248,485 HAVE BEEN DESIGNATED BY DONORS FOR HOSTEL DEVELOPMENT IN HOUSTON, BOSTON, RICHMOND and monterey AS WELL AS ACTIVITIES IN INDIANA, EDUCTIONAL PROGRAMS, FACILITIES IMPROVEMENTS, AND OTHER HOSTEL DEVELOPMENT. accounting for uncertain income taxes During the years ended March 31, 2013 and 2012, the unrelated business taxable income for American Youth Hostels, Inc., net of expenses was $0 and $8,845, respectively. Cash paid for income taxes during the years ended March 31, 2013 and 2012 was $0 and $22,730, respectively. Accounting for Uncertainties in Income Taxes AYH has adopted the provisions of FASB ASC 740-10, Accounting for Uncertainty in Income Taxes. As of March 31, 2013, no material unrecognized tax provision or benefit exists. When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of a tax benefit that is more than 50% likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above would be reflected as a liability for unrecognized tax benefits in the accompanying statement of financial position, along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Management believes there are no positions that would result in additional tax assets or liabilities. GETAWAY GALA 33931 33931 30205 0 33931 33931 30205 30205 3726 X X X X true true false false false false false false false RUSSELL HEDGE 224547 0 0 0 35150 0 4491 0 23453 0 287641 0 4528 0 GREG Coble 186726 0 0 0 0 0 3735 0 7053 0 197514 0 9416 0 Part 1, 4b RUSSELL HEDGE $16,500 CONTRIBUTION TO 457(b) PLAN additional information FORM 990 PART VII SECTION A THE GENERAL MANAGER OF THE BOSTON HOSTEL IS AN EMPLOYEE OF THE EASTERN NEW ENGLAND COUNCIL OF HOSTELLING INTERNATIONAL - AMERICAN YOUTH HOSTELS (ENEC) AND ALSO SERVES IN THE CAPACITY OF DIRECTOR OF HOSTEL OPERATIONS FOR ENEC. AYH AND ENEC JOINTLY OWN THE BOSTON HOSTEL. COMPENSATION FOR THIS EMPLOYEE REPORTED IN COLUMN D OF PART VII SECTION A REPRESENTS THE PORTION OF W-2 COMPENSATION RELATING TO HIS ROLE AS HOSTEL GENERAL MANAGER AND IS INCLUDED IN AYH'S CONSOLIDATED EXPENSES. Part 1, 4a Mei Tsang $42,202 severance payment to Mei Tsang. Form 990 Part VI Section A Lines 4, 6 and 7A Section A Lines 4, 6 and 7A Until June 11, 2011, the voting members of the Corporation were members of the National Council, which included all members of the Corporation's National Board of Directors and one representative from each of the 26 chartered local Councils which operated as chapters of the Corporation. The National Council had the power to amend the Corporation's certificate of incorporation in accordance with the New York Not-for-Profit Corporation Law; amend the national bylaws; approve any strategic plan to be adopted by the corporation; and elect and remove members of the National Board of Directors. On June 11, 2011, the National Council met and approved new Bylaws that dissolved the National Council and set in motion the dissolution of each of the local Councils over the ensuing two to three years and their subsequent unification with the Corporation. As a result, as of June 11, 2011, the Corporation no longer has voting members within the meaning of the New York not-for-profit corporation law. The Corporation does, however, have "transactional members" and such status is available to any person interested in advancing the purpose of the Corporation. Fees and regulations for such transactional members are established by the Corporation's Board of Directors. These transactional members are not considered "members" for purposes of New York Not-for-Profit Corporation Law, but the Corporation's Bylaws to give the transactional members the right to elect four members of the governing board which will take office following the unification of the Local Councils. Form 990 Part VI Section B Line 10A Section B Line 10A The Corporation has chartered 26 local Councils which are separately incorporated nonprofit corporations and many of which operated under the Corporation's group exemption as organizations described in Code Section 501(c)(3). On June 11, 2011, the National Council which served as the membership of the Corporation and which included all members of the Corporation's National Board of Directors and one representative from each of the 26 chartered local Councils, approved new Bylaws that dissolved the National Council and set in motion the dissolution of each of the local Councils over the ensuing two to three years and their subsequent unification with the Corporation. The local Councils will unify with the Corporation over a two to three year period and cease operating as chapters of the Corporation. as of 3/13/13, 17 of 26 councils were unified with the corporation. Form 990 Part VI Section B, Line 10B Section B, Line 10B The national organization maintains written program delivery and operating standards for its local councils. Councils must meet these standards. There is an annual process to monitor compliance with the standards. All hostels must comply with the organization's published Hostel Quality Standards. All hostels are inspected annually and relicensed on an annual basis. Form 990 Part VI Section B, Line 11 Section B, Line 11 The organization's Form 990 is reviewed by the Audit Committee prior to its filing. The Audit Committee meets with the vp of finance, the svp finance and administration and the organization's auditors to review and discuss the audit and 990. The Audit Committee then brings a motion before the board of directors of American Youth Hostels, Inc. to accept the audit and approve the filing of Form 990. Form 990 Part VI, Section B, Line 12c Section B,Line 12c The CEO and svp, finance & administration of American Youth Hostels, Inc. are responsible for monitoring any conflicts that develop and would initiate action to proactively or reactively address any conflict of interest. Form 990 Part VI, Section B, Line 15b Section B, Line 15b The CEO's compensation is set by the board of directors of American Youth Hostels, Inc. The Executive Committee engages an outside nonprofit compensation consultant to provide compensation data for comparable positions. The CEO's performance is documented annually by the board. Based on the CEO's performance and consultant data, the board of directors sets the CEO's annual compensation. This decision is documented in board meeting minutes. This process was undertaken during the past year. The CEO sets the vp of finance's compensation and consults compensation data provide by external consultants. The board of Directors of American Youth Hostels, Inc. reviews the vp of finance's compensation annually for its reasonableness. This review and approval is documented in board meeting minutes. This process was undertaken during the past year. The compensation of all other employees of the organization are set by the CEO using external compensation data from external sources. Form 990 Part VI Section C, Line 19 Section C, Line 19 These documents are available upon request by contacting the organization via mail, telephone, or email at: American Youth Hostels Attention: vp of finance 8401 Colesville Road, Suite 600 Silver Spring, MD 20910 (240) 650-2100 finance@hiusa.org form 990 part XI, line 9 reconciliaiton of net assets unrealized gain excluded from taxable income 166,027 swap(expense)/Income excluded from taxable income 295,974 Distributions (682,856) Net Asset Adjustment-unification 1,541,041 loss on disposal of assets (9,059) ------------------------------------------------------------- Total Line 9 1,311,127 American Youth Hostels - Chicago Inc 8401 Colesville Road Suite 600 Silver Spring MD 20910 364253842 Hostelling IL 501(c)(3) 509(A)(2) na false AYH BOSTON HOSTEL INC 8401 Colesville Road Suite 600 silver spring MD 20910 271079973 HOSTELLING MA 501(c)(3) 509(A)(2) NA false eastern new england council of hostellin 8401 Colesville Road Suite 600 silver spring MD 20910 042121344 hostelling MA 501(c)(3) 509(a)(2) na false BOSTON HOSTEL BUSINESS TRUST 8401 Colesville Road Suite 600 silver springy MD 20910 276919576 leasing hostel MA ayhboston host corporation 1753415 46341028 0.99000 false false true false true false false false false false false false false false true false true true false false