THE YOUNG AMERICANS INC: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: THE YOUNG AMERICANS INC (EIN 33-0488250)
Tax period: 2010-07-01 to 2011-06-30
Filed: 2012-05-15
IRS object ID: 201221369349304377
Schema version: 2010v3.4
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule F
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-05-15T12:51:30-05:00	Timestamp
Tax Period End Date	2011-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

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	2010-07-01	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	2012-05-15	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	CRAIG W MURREL	Name
Phone	9492611120	Phone
Date Prepared	2012-05-14	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	X	AddressChange

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	2985610	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	6	NbrIndependentVotingMembers
Total Nbr Employees	28	TotalNbrEmployees
Total Nbr Volunteers	5	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	265453	ContributionsGrantsPriorYear
Contributions Grants Current Year	196766	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	2492993	ProgramServiceRevenuePriorYear
Program Service Revenue CY	2795133	ProgramServiceRevenueCY
Investment Income Prior Year	21948	InvestmentIncomePriorYear
Investment Income Current Year	16619	InvestmentIncomeCurrentYear
Other Revenue Prior Year	27032	OtherRevenuePriorYear
Other Revenue Current Year	-22908	OtherRevenueCurrentYear
Total Revenue Prior Year	2807426	TotalRevenuePriorYear
Total Revenue Current Year	2985610	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	626249	SalariesEtcPriorYear
Salaries Etc Current Year	953820	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	2375727	OtherExpensePriorYear
Other Expenses Current Year	2204672	OtherExpensesCurrentYear
Total Expenses Prior Year	3001976	TotalExpensesPriorYear
Total Expenses Current Year	3158492	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-194550	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-172882	RevenuesLessExpensesCY
Total Assets BOY	2522538	TotalAssetsBOY
Total Assets EOY	2434493	TotalAssetsEOY
Total Liabilities BOY	164719	TotalLiabilitiesBOY
Total Liabilities EOY	124666	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	2357819	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	2309827	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	2045236	Expense
Revenue	2127020	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	722228	Expense
Revenue	668113	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	2767464	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	0	LobbyingActivities
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	1	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	1	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	80	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	28	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
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	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Form8899 Filed	0	Form8899Filed
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	7	NbrVotingGoverningBodyMembers
Number Independent Voting Members	6	NumberIndependentVotingMembers
Family Or Business Relationship	1	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	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	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Average Hours Per WeekAverageHoursPerWeek	Highest Compensated EmployeeHighestCompensatedEmployee
WILLIAM H KERRY
PRESIDENT	X	X	0	0	0
ANDREW GARCIA
SECRETARY	X	X	0	0	0
ANDREW MCGARITY
TREASURER	X		0	0	0
CAMERON COY
CFO	X	X	44100	0	0	8.00
PHIL LISLE
MEMBER	X		0	0	0
VANESSA BROWN
MEMBER	X		0	0	0
SUSAN JOHNSON
MEMBER	X		0	0	0
MILTON C ANDERSON
CEO		X	65500	0	0	40.00
WILLIAM BRAWLEY
ARTISTIC DIRECTOR			112176	0	0	40.00	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	221776	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	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	196766	AllOtherContributions
Total Contributions	196766	TotalContributions

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TOURS	711190	1719656	1719656
TUITION & FEES	711190	668113	668113
SHOW INCOME	711190	344232	344232
MERCHANDISE SALES	711190	63132	63132

Field	Value	IRS element (for citing)
Total Program Service Revenue	2795133	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	16619	TotalRevenueColumn
Exclusion	$16,619	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	MISCELLANEOUS	Description
Business Code	900099	BusinessCode
Total Revenue Column	-22908	TotalRevenueColumn
Related Or Exempt Function Income	-22908	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	-22908	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	2985610	TotalRevenueColumn
Related Or Exempt Function Income	2772225	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$16,619	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	114325	Total
Program Services	65500	ProgramServices
Management And General	48825	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	774741	Total
Program Services	607261	ProgramServices
Management And General	167480	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	64754	Total
Program Services	46088	ProgramServices
Management And General	18666	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	300	Total
Program Services	300	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	48039	Total
Management And General	48039	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	318982	Total
Program Services	318982	ProgramServices

Advertising Advertising

Field	Value	IRS element (for citing)
Total	45674	Total
Program Services	45674	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	161120	Total
Program Services	142246	ProgramServices
Management And General	18874	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	784827	Total
Program Services	784827	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	152665	Total
Program Services	135487	ProgramServices
Management And General	17178	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	136698	Total
Program Services	87291	ProgramServices
Management And General	49407	ManagementAndGeneral

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
EQUIPMENT RENTAL	111816	111816
CHRISTMAS SHOW EXPENSE	72134	72134
UTILITIES	44985	44985
ACCRUAL TO CASH ADJUSTM	44585	44585
MISCELLANEOUS	43037	39075	3962

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	239810	Total
Program Services	221213	ProgramServices
Management And General	18597	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	3158492	Total
Program Services	2767464	ProgramServices
Management And General	391028	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	2120069	BOY
EOY	1873537	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
EOY	195679	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	40833	BOY
EOY	29680	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
EOY	36847	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	580795	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	322850	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	330340	BOY
EOY	257945	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	31296	BOY
EOY	40805	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	2522538	BOY
EOY	2434493	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
EOY	109490	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	164719	BOY
EOY	15176	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	164719	BOY
EOY	124666	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	2357819	BOY
EOY	2299827	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
EOY	10000	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2357819	BOY
EOY	2309827	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2522538	BOY
EOY	2434493	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-172882	ReconcilationRevenueExpenses
Reconcilation Other Changes	124890	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	124756	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	164841	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	255321	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	265453	CurrentTaxYearMinus1Year
Current Tax Year	196766	CurrentTaxYear
Total	1007137	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1892754	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	2216048	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2896689	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2520025	CurrentTaxYearMinus1Year
Current Tax Year	3449962	CurrentTaxYear
Total	12975478	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	2017510	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	2380889	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	3152010	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2785478	CurrentTaxYearMinus1Year
Current Tax Year	3646728	CurrentTaxYear
Total	13982615	Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Amts From Subst Contributors AmtsFromSubstContributors

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	78032	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	122667	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	61617	CurrentTaxYearMinus1Year
Current Tax Year	52974	CurrentTaxYear
Total	315290	Total

Support From DQ Ps Etc SupportFromDQPsEtc

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	78032	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	122667	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	61617	CurrentTaxYearMinus1Year
Current Tax Year	52974	CurrentTaxYear
Total	315290	Total

Field	Value	IRS element (for citing)
Public Support Total509	13667325	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	52177	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	65380	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	43056	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	21948	CurrentTaxYearMinus1Year
Current Tax Year	16619	CurrentTaxYear
Total	199180	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	52177	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	65380	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	43056	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	21948	CurrentTaxYearMinus1Year
Current Tax Year	16619	CurrentTaxYear
Total	199180	Total

Other Income509 OtherIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	127094	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	27032	CurrentTaxYearMinus1Year
Total	154126	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	2069687	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	2446269	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	3322160	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2834458	CurrentTaxYearMinus1Year
Current Tax Year	3663347	CurrentTaxYear
Total	14335921	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.95340	PublicSupportPercentage509
Prior Year Support Percentage	0.94270	PriorYearSupportPercentage
Investment Income Percentage	0.01390	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.01640	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

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	164888	OtherCostOrOtherBasis
Depreciation	155359	Depreciation
Book Value	9529	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	316117	OtherCostOrOtherBasis
Depreciation	127528	Depreciation
Book Value	188589	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	99790	OtherCostOrOtherBasis
Depreciation	39963	Depreciation
Book Value	59827	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	257945	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
SECURITY DEPOSITS	$10,241
DEFERRED RENT	$4,935

Field	Value	IRS element (for citing)
Total Of Amounts	15176	TotalOfAmounts
Total Revenue	2985610	TotalRevenue
Total Expenses	3158492	TotalExpenses
Excess Or Deficit For Year	-172882	ExcessOrDeficitForYear
Prior Period Adjustments	80305	PriorPeriodAdjustments
Other	$44,585	OtherAmount
Total Adjustments	124890	TotalAdjustments
Excess Or Deficit Per FS	-47992	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	2985610	TotRevenueEtcAuditedFinclStmt
Revenue Not Rptd F990	0	RevenueNotRptdF990
Revenue Subtotal	2985610	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	2985610	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	3113907	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	-44585	OtherExpensesIncluded
Expenses Not Rptd F990	-44585	ExpensesNotRptdF990
Expenses Subtotal	3158492	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	3158492	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)

IdentifierIdentifier

ExplanationExplanation

PART XI, LINE 8 - OTHER ADJUSTMENTS:

ACCRUAL TO CASH ADJUSTMENT 44,585.

PART XI, LINE 7, PRIOR PERIOD ADJUSTMENT OF $80,305 TO RECONCILE FUND BALANCES TO ACTUAL. PART XI, LINE 8, OTHER ADJUSTMENT OF $44,585: 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 PROVISIONS OF FASB ASC 740 WHICH CLARIFIES 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 FASB ASC 740.

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	227000
GERMANY	PROGRAM SERVICES	OUTREACH TOURS	504000
JAPAN	PROGRAM SERVICES	OUTREACH TOURS	9000

Field	Value	IRS element (for citing)
Subtotal Number Of Employees	0	SubtotalNumberOfEmployees
Cont Number Of Employees	0	ContNumberOfEmployees
Total Number Of Employees	0	TotalNumberOfEmployees
Subtotal Amount Spent	740000	SubtotalAmountSpent
Cont Amount Spent	0	ContAmountSpent
Total Amount Spent	740000	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 L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV

Name Of Interested Person NameOfInterestedPerson

Field	Value	IRS element (for citing)
Name Person	ANDREW MCGARITY	NamePerson

Field	Value	IRS element (for citing)
Relationship	BOARD MEMBER	Relationship
Amount Of Transaction	14800	AmountOfTransaction
Description Of Transaction	ANDREW'S SPOUSE SERVED AS A VOICE TEACHER FOR THE ORGANIZATION.	DescriptionOfTransaction
Sharing Of Revenues	0	SharingOfRevenues

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (9 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
DISCLOSURE REGARDING EXPLANATION OF PROGRAMS:	FORM 990, PART III, LINE 4:	PLEASE NOTE THAT THE EXPLANATIONS ON LINE 4 ARE NOT NEW PROGRAMS. THEY ARE AN EXPANSION OF THE EXPLANATION PROVIDED IN PRIOR YEARS' RETURNS.
FORM 990, PART VI, SECTION A, LINE 2		FAMILY & BUSINESS RELATIONSHIP.
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.
CHANGES IN NET ASSETS OR FUND BALANCES:	FORM 990, PART XI, LINE 5:	PRIOR PERIOD ADJUSTMENTS: 80,305. ACCRUAL TO CASH ADJUSTMENT 44,585. TOTAL TO FORM 990, PART XI, LINE 5: 124,890.
ACCRUAL TO CASH ADJUSTMENT:	FORM 990, PART XII, LINE 1	AUDITED FINANCIAL STATEMENTS WERE PREPARED FOR THE YOUNG AMERICANS, INC. ("THE ORGANIZATION") BASED ON THE ACCRUAL METHOD. IN ADDITION, THE ORGANIZATION'S BOOKS WERE ALSO CHANGED TO THE SAME ACCOUNTING METHOD. IN ORDER TO COMPLY WITH THE CASH BASIS REPORTING FOR TAX PURPOSES, A NET ACCRUAL TO CASH ADJUSTMENT OF $-44,585 HAS BEEN REFLECTED IN THE RETURN (SEE STATEMENT OF FUNCATIONAL EXPENSES, LINE 24 AND "RECONCILIATION OF CHANGE IN NET ASSETS").
	FORM 990, PART XII, LINE 2C:	THE PROCESS HAS REMAINED THE SAME AS IN THE PRIOR YEAR.