THE YOUNG AMERICANS INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- THE YOUNG AMERICANS INC (EIN 33-0488250)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2012-11-06
- IRS object ID
- 201213119349301761
- Schema version
- 2011v1.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-11-06T16:53:47-06:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 330158349 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LINK MURREL & CHANG LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 18831 BARDEEN AVENUE STE 200 | AddressLine1 |
| City | IRVINE | City |
| State | CA | State |
| ZIP Code | 926121520 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 330488250 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE YOUNG AMERICANS INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | YOUN | NameControl |
| Phone | 9514936753 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1132 OLYMPIC DRIVE | AddressLine1 |
| City | CORONA | City |
| State | CA | State |
| ZIP Code | 92881 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | CAMERON COY | Name |
| Title | CFO | Title |
| Phone | 9514936753 | Phone |
| Date Signed | 2012-10-29 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | TONY CHANG | Name |
| PTIN | P00291883 | PTIN |
| Phone | 9492611120 | Phone |
| Date Prepared | 2012-10-29 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
Doing Business As DoingBusinessAs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE YOUNG AMERICANS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | CAMERON COY | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1132 OLYMPIC DRIVE | AddressLine1 |
| City | CORONA | City |
| State | CA | State |
| ZIP Code | 92881 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 3338285 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.YOUNGAMERICANS.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1992 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | TO PROVIDE CLASSES IN THE PERFORMING ARTS TO YOUNG PERFORMERS. FORMED TO BRING AN HONEST AND HEALTHY IMAGE OF AMERICAN YOUTH TO THE NATION AND TO ALL PEOPLE THROUGHOUT THE WORLD. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 7 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 5 | NbrIndependentVotingMembers |
| Total Nbr Employees | 29 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | -9616 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -9912 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 196766 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 247099 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 2795133 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 3070660 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 16619 | InvestmentIncomePriorYear |
| Investment Income Current Year | 10930 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | -22908 | OtherRevenuePriorYear |
| Other Revenue Current Year | -3860 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 2985610 | TotalRevenuePriorYear |
| Total Revenue Current Year | 3324829 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 953820 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1460509 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 34552 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2204672 | OtherExpensePriorYear |
| Other Expenses Current Year | 2322228 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 3158492 | TotalExpensesPriorYear |
| Total Expenses Current Year | 3782737 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -172882 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -457908 | RevenuesLessExpensesCY |
| Total Assets BOY | 2434493 | TotalAssetsBOY |
| Total Assets EOY | 2161867 | TotalAssetsEOY |
| Total Liabilities BOY | 124666 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 743626 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 2309827 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1418241 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO PROVIDE CLASSES IN THE PERFORMING ARTS TO YOUNG PERFORMERS. FORMED TO BRING AN HONEST AND HEALTHY IMAGE OF AMERICAN YOUTH TO THE NATION AND TO ALL PEOPLE THROUGHOUT THE WORLD. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 2666698 | Expense |
| Revenue | 2347558 | Revenue |
| Description | OUTREACH TOURS: THE STUDENT MEMBERS TRAVEL TO "HOST SCHOOLS" AND PUT ON A THREE-DAY WORKSHOP FOR ELEMENTARY, JUNIOR HIGH AND HIGH SCHOOL LEVEL STUDENTS (THE "PARTICIPANTS"). THE STUDENT MEMBERS TEACH THE PARTICIPANTS SONG AND DANCE NUMBERS. AT THE CONCLUSION OF THE WORKSHOP, THE STUDENT MEMBERS AND THE PARTICIPANTS PERFORM TOGETHER IN A SHOW. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 679673 | Expense |
| Revenue | 723102 | Revenue |
| Description | COLLEGE PROGRAM: THE ORGANIZATION OPERATES AN UNACCREDITED COLLEGE FOR ITS STUDENT MEMBERS. FORMED AS A SPECIALTY SCHOOL, THE COLLEGE BLENDS THE CONCEPTS OF THEORETICAL LEARNING WITH PRACTICAL APPLICATION, CONCENTRATED IN THE PERFORMING ARTS. THE TWO-YEAR PROGRAM OF STUDY CULMINATES IN THE AWARDING OF A PERFORMANCE CERTIFICATE. THE STUDENT MEMBERS PAY TUITION, RENT AND UTILITIES TO THE ORGANIZATION TO PARTICIPATE IN THE COLLEGE BASED UPON THEIR LEVEL OF COURSE ENROLLMENT. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 3346371 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 68 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 29 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 1 | ForeignFinancialAccount |
| Name Of Foreign Country | UK | NameOfForeignCountry |
| Name Of Foreign Country | GM | NameOfForeignCountry |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 7 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 5 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 1 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 0 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CO CAMERON COY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 9514936753 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1132 OLYMPIC DRIVE | AddressLine1 |
| City | CORONA | City |
| State | CA | State |
| ZIP Code | 92881 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (9 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| WILLIAM H KERRY | ||||||
| PRESIDENT | 0.00 | X | X | 0 | 0 | 0 |
| ANDREW GARCIA | ||||||
| SECRETARY | 0.00 | X | X | 0 | 0 | 0 |
| ANDREW MCGARITY | ||||||
| TREASURER | 0.00 | X | 0 | 0 | 0 | |
| CAMERON COY | ||||||
| CFO | 18.00 | X | X | 55650 | 0 | 1670 |
| PHIL LISLE | ||||||
| MEMBER | 0.00 | X | 0 | 0 | 0 | |
| VANESSA BROWN | ||||||
| MEMBER | 0.00 | X | 0 | 0 | 0 | |
| SUSAN JOHNSON | ||||||
| MEMBER | 20.00 | X | 29458 | 0 | 896 | |
| MILTON C ANDERSON | ||||||
| PRESIDENT OF COLLEGE | 40.00 | X | 90000 | 0 | 47356 | |
| WILLIAM BRAWLEY | ||||||
| EXECUTIVE/ARTISTIC DIRECTOR | 40.00 | X | 105000 | 0 | 9551 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 280108 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 59473 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| All Other Contributions | 247099 | AllOtherContributions |
| Total Contributions | 247099 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TOURS | 711190 | 1886865 | 1886865 |
| TUITION & FEES | 711190 | 723102 | 723102 |
| SHOW INCOME | 711190 | 355792 | 355792 |
| MERCHANDISE SALES | 711190 | 104901 | 104901 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 3070660 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 10930 | TotalRevenueColumn |
| Related Or Exempt Function Income | 10930 | RelatedOrExemptFunctionIncome |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | 3840 | Personal |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | 13456 | Personal |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | -9616 | Personal |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -9616 | TotalRevenueColumn |
| Unrelated Business Revenue | -9616 | UnrelatedBusinessRevenue |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 5756 | TotalRevenueColumn |
| Related Or Exempt Function Income | 5756 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 5756 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3324829 | TotalRevenueColumn |
| Related Or Exempt Function Income | 3087346 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | -9616 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 416616 | Total |
| Program Services | 310710 | ProgramServices |
| Management And General | 91879 | ManagementAndGeneral |
| Fundraising | 14027 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 665023 | Total |
| Program Services | 476823 | ProgramServices |
| Management And General | 172393 | ManagementAndGeneral |
| Fundraising | 15807 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 294222 | Total |
| Program Services | 234748 | ProgramServices |
| Management And General | 58706 | ManagementAndGeneral |
| Fundraising | 768 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 84648 | Total |
| Program Services | 60431 | ProgramServices |
| Management And General | 21712 | ManagementAndGeneral |
| Fundraising | 2505 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22355 | Total |
| Program Services | 22355 | ProgramServices |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 71044 | Total |
| Program Services | 71044 | ProgramServices |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 485289 | Total |
| Program Services | 485289 | ProgramServices |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 44497 | Total |
| Program Services | 44497 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 310829 | Total |
| Program Services | 286709 | ProgramServices |
| Management And General | 24120 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 880073 | Total |
| Program Services | 878628 | ProgramServices |
| Fundraising | 1445 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 226 | Total |
| Program Services | 226 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 97423 | Total |
| Program Services | 82355 | ProgramServices |
| Management And General | 15068 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 136405 | Total |
| Program Services | 85469 | ProgramServices |
| Management And General | 50936 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| EQUIPMENT RENTAL | 151804 | 151804 |
| REUNION | 116296 | 116296 |
| CHRISTMAS SHOW EXPENSE | 72173 | 72173 |
| UTILITIES | 62371 | 62371 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -128557 | Total |
| Program Services | -95557 | ProgramServices |
| Management And General | -33000 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3782737 | Total |
| Program Services | 3346371 | ProgramServices |
| Management And General | 401814 | ManagementAndGeneral |
| Fundraising | 34552 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 75847 | BOY |
| EOY | 68350 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1797690 | BOY |
| EOY | 1059957 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 195679 | BOY |
| EOY | 152954 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29680 | BOY |
| EOY | 92590 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 36847 | BOY |
| EOY | 77407 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1071591 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 407070 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 257945 | BOY |
| EOY | 664521 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 40805 | BOY |
| EOY | 46088 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2434493 | BOY |
| EOY | 2161867 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 109490 | BOY |
| EOY | 223152 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 63431 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 141359 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15176 | BOY |
| EOY | 315684 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 124666 | BOY |
| EOY | 743626 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2299827 | BOY |
| EOY | 1417466 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10000 | BOY |
| EOY | 775 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2309827 | BOY |
| EOY | 1418241 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2434493 | BOY |
| EOY | 2161867 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -457908 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -433678 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Cash | X | MethodOfAccountingCash |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 164841 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 255321 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 265453 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 196766 | CurrentTaxYearMinus1Year |
| Current Tax Year | 247099 | CurrentTaxYear |
| Total | 1129480 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2216048 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2896689 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2520025 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 3449962 | CurrentTaxYearMinus1Year |
| Current Tax Year | 3757090 | CurrentTaxYear |
| Total | 14839814 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2380889 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 3152010 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2785478 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 3646728 | CurrentTaxYearMinus1Year |
| Current Tax Year | 4004189 | CurrentTaxYear |
| Total | 15969294 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 23236 | CurrentTaxYear |
| Total | 23236 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 78032 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 122667 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 61617 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 52974 | CurrentTaxYearMinus1Year |
| Total | 315290 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 78032 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 122667 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 61617 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 52974 | CurrentTaxYearMinus1Year |
| Current Tax Year | 23236 | CurrentTaxYear |
| Total | 338526 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 15630768 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 65380 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 43056 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 21948 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 16619 | CurrentTaxYearMinus1Year |
| Current Tax Year | 10930 | CurrentTaxYear |
| Total | 157933 | Total |
Post1975 UBTI Post1975UBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 3840 | CurrentTaxYear |
| Total | 3840 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 65380 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 43056 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 21948 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 16619 | CurrentTaxYearMinus1Year |
| Current Tax Year | 14770 | CurrentTaxYear |
| Total | 161773 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 127094 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 27032 | CurrentTaxYearMinus2Years |
| Current Tax Year | 4756 | CurrentTaxYear |
| Total | 158882 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2446269 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 3322160 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2834458 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 3663347 | CurrentTaxYearMinus1Year |
| Current Tax Year | 4023715 | CurrentTaxYear |
| Total | 16289949 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.95950 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.95340 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00990 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.01390 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
| General Explanation | SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: PART III, SECTION B, LINE 12E: $4,756 GAIN ON FOREIGN CURRENCY TRANSLATION. | GeneralExplanation |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 422614 | OtherCostOrOtherBasis |
| Depreciation | 172470 | Depreciation |
| Book Value | 250144 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 354827 | OtherCostOrOtherBasis |
| Depreciation | 190586 | Depreciation |
| Book Value | 164241 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 294150 | OtherCostOrOtherBasis |
| Depreciation | 44014 | Depreciation |
| Book Value | 250136 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 664521 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (4 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| SECURITY DEPOSITS | $87,338 |
| DEFERRED RENT | $29,261 |
| PENSION PLAN LIABILITY | $192,533 |
| POSTRETIREMENT BENEFIT OBLIGATION | $6,552 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 315684 | TotalOfAmounts |
| Total Revenue | 3324829 | TotalRevenue |
| Total Expenses | 3782737 | TotalExpenses |
| Excess Or Deficit For Year | -457908 | ExcessOrDeficitForYear |
| Other | -$433,678 | OtherAmount |
| Total Adjustments | -433678 | TotalAdjustments |
| Excess Or Deficit Per FS | -891586 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 3338285 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 3338285 | RevenueSubtotal |
| Other Revenues Not Included | -13457 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | -13457 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 3324828 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 4229871 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 4229871 | ExpensesSubtotal |
| Other Expenses Not Included | -447135 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | -447135 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 3782736 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| PART XI, LINE 8 - OTHER ADJUSTMENTS: | ACCRUAL TO CASH ADJUSTMENT -433,678. |
| PART XI, LINE 8, OTHER ADJUSTMENT OF $433,678: THIS IS AN ACCRUAL TO CASH ADJUSTMENT (SEE SCHEDULE O, EXPLANATION TO FORM 990, PART XI, LINE 5). PART X, LINE 2: FIN 48 FOOTNOTE DISCLOSURE. THE YOUNG AMERICANS, INC. FOLLOWS THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN A NONPUBLIC ENTITY'S FINANCIAL STATEMENTS. IT DETAILS HOW ENTITIES SHOULD RECOGNIZE, MEASURE, PRESENT, AND DISCLOSE UNCERTAIN TAX POSITIONS THAT HAVE BEEN OR ARE EXPECTED TO BE TAKEN. AS SUCH, FINANCIAL STATEMENTS WILL REFLECT EXPECTED FUTURE TAX CONSEQUENCES OF UNCERTAIN TAX POSITIONS PRESUMING THE TAXING AUTHORITIES' FULL KNOWLEDGE OF THE POSITION AND ALL RELEVANT FACTS. THERE WAS NO IMPACT TO THE YOUNG AMERICANS INC.'S FINANCIAL STATEMENTS AS A RESULT OF THESE PROVISIONS. THE ORGANIZATION'S FORM 990, RETURN FOR ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS ENDED JUNE 30, 2009 THROUGH 2011 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. THE ORGANIZATION'S CALIFORNIA FORM 199, CALIFORNIA EXEMPT ORGANIZATION ANNUAL INFORMATION RETURN, FOR THE YEARS ENDED JUNE 30, 2008 THROUGH 2011 ARE SUBJECT TO EXAMINATION BY THE CALIFORNIA FRANCHISE TAX BOARD. |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable (3 entries)
| RegionRegion | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|
| ENGLAND | PROGRAM SERVICES | OUTREACH TOURS | 228787 |
| GERMANY | PROGRAM SERVICES | OUTREACH TOURS | 459789 |
| JAPAN | PROGRAM SERVICES | OUTREACH TOURS | 43648 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 732224 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 732224 | TotalAmountSpent |
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | METHOD USED TO ACCCOUNT FOR EXPENDITURES: | Identifier |
| Explanation | SCHEDULE F, PART I, LINE 3: THE ACCRUAL METHOD WAS USED TO ACCOUNT FOR EXPENDITURES. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | THE CALIFORNIA LEGISLATURE PASSED AB 1233 WHICH AMENDED SEVERAL PROVISIONS OF THE NONPROFIT CORPORATION LAW. THE ORGANIZATION UPDATED ITS BYLAWS TO BE IN COMPLIANCE. | |
| FORM 990, PART VI, SECTION B, LINE 11 | A FINAL DRAFT OF THE 990 WAS CIRCULATED TO ALL BOARD MEMBERS FOR REVIEW PRIOR TO FILING. | |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CFO, AND MEMBER OF THE BOARD, REGULARLY REVIEWS ALL MATERIAL TRANSACTIONS IN WHICH THE ORGANIZATION BECOMES INVOLVED TO IDENTIFY ANY POTENTIAL TRANSACTIONS THAT MAY FALL WITHIN THE CONFLICT POLICY AND TO ENSURE THAT THERE ARE NO TRANSACTIONS THAT HAVE NOT BEEN IDENTIFIED AND DISCLOSED PURSUANT TO THE ORGANIZATION'S CONFLICT OF INTEREST POLICY | |
| FORM 990, PART VI, SECTION B, LINE 15B | COMPENSATION OF ALL EMPLOYEES IS ESTABLISHED BY THE CEO AND THOSE FOR HIGH LEVEL EMPLOYEES ARE SUBJECT TO REVIEW BY THE CFO, AND THE BOARD, WHERE NECESSARY | |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS AND STATEMENTS ARE AVAILABLE UPON REQUEST. | |
| FORM 990, PART XI, LINE 5: | ACCRUAL TO CASH ADJUSTMENT -433,678. TOTAL TO FORM 990, PART XI, LINE 5: -433,678. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| 990, PART XII, LINE 2C | THE PROCESS REMAINED THE SAME AS IN THE PRIOR YEAR. |
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