YMCA YOUTH LEADERSHIP ACADEMY INC (7105-SO): Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- YMCA YOUTH LEADERSHIP ACADEMY INC (7105-SO) (EIN 39-2043466)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-01-31
- IRS object ID
- 201100319349300560
- Schema version
- 2009v1.7
- 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 | 2011-01-31T17:11:39-06:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WIPFLI LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10000 INNOVATION DRIVE SUITE 250 | AddressLine1 |
| City | MILWAUKEE | City |
| State | WI | State |
| ZIP Code | 532264837 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 392043466 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YMCA Youth Leadership Academy Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | YMCA | NameControl |
| Phone | 4142249622 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 161 W Wisconsin Ave No 4000 | AddressLine1 |
| City | Milwaukee | City |
| State | WI | State |
| ZIP Code | 532032601 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Robert Heger | Name |
| Title | President | Title |
| Phone | 4142249622 | Phone |
| Date Signed | 2011-01-31 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DAVE GLOBIG | Name |
| Phone | 4144319300 | Phone |
| Date Prepared | 2011-01-31 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Robert Heger | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 161 W Wisconsin Ave No 4000 | AddressLine1 |
| City | Milwaukee | City |
| State | WI | State |
| ZIP Code | 532032601 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 5139497 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.ymcamke.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2002 | YearFormation |
| State Legal Domicile | WI | StateLegalDomicile |
| Activity Or Mission Description | A YMCA COLLEGE BOUND ELEMENTARY ACADEMY BUILDING CHARACTER AND ACHIEVING HIGH ACADEMIC PERFORMANCE | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 11 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 7 | NbrIndependentVotingMembers |
| Total Nbr Employees | 78 | TotalNbrEmployees |
| Total Nbr Volunteers | 7 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 5673841 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 5036998 | ContributionsGrantsCurrentYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Current Year | 0 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 19300 | OtherRevenuePriorYear |
| Other Revenue Current Year | 100941 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 5693141 | TotalRevenuePriorYear |
| Total Revenue Current Year | 5137939 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 8500 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 370 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 2384620 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 2331841 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 79730 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 3018190 | OtherExpensePriorYear |
| Other Expenses Current Year | 2603707 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 5411310 | TotalExpensesPriorYear |
| Total Expenses Current Year | 4935918 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 281831 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 202021 | RevenuesLessExpensesCY |
| Total Assets BOY | 634650 | TotalAssetsBOY |
| Total Assets EOY | 944829 | TotalAssetsEOY |
| Total Liabilities BOY | 518463 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 458822 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 116187 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 486007 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE MISSION OF THE YMCA YOUTH LEADERSHIP ACADEMY, INC. IS BASED ON THE FUNDAMENTAL BELIEF THAT EVERY CHILD HAS A BIRTHRIGHT TO A FIRST-CLASS EDUCATION. YLA STUDENTS ARE GIVEN THE TOOLS AND KNOWLEDGE THEY NEED TO SUCCEED IN OUR INCREASINGLY GLOBAL CULTURE THANKS TO A DEDICATED GROUP OF TEACHERS, ADMINISTRATORS, AND SUPPORT STAFF. YLA PROVIDES AN ENVIRONMENT THAT PROMOTES CREATIVE COLLABORATION OF THE ENTIRE SCHOOL ORGANIZATION WITH a FOCUS ON THE NEEDS OF THE STUDENTS, PARENTS, AND COMMUNITY MEMBERS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 4421724 | Expense |
| Revenue | 4875737 | Revenue |
| Description | See Schedule OThe philosophy of The Young Leaders Academy (YLA), a charter school operated by the YMCA Youth Leadership Academy, Inc., is a focus on character development while setting the expectation that college is in the future of each student we serve. YLA is one of the higher performing elementary schools in the city of Milwaukee. Staff is diverse and focused on the academic achievement of the students, along with a high level of parental support and involvement of parents. Every part of the school day reinforces the values and expectations of both students and YLA educators. YLA strives to combine the beneficial rigors of a classical education with the latest in technology and the best teaching and learning practices. As a result, YLA has implemented the Measures of Academic Progress (MAP) exam and the on-line tutoring software, Compass Learning. The implementation of MAP and Compass Learning allows YLA to continue in providing students with a high quality academic learning experience as they prepare for high school, college and beyond.The unique culture of YLA helps students reach their fullest potential. It is the goal of YLA to help students become college graduates. Each student-from the moment they enter kindergarten-sees the real possibility of a college education. Students place a significant focus on developing leadership skills, maintaining academic excellence and setting goals towards attending college through a college-bound curriculum. Student enrollment has fluctuated over the eight years of existence with an average annual enrollment of more than 550 students in grades K4-8. YLA has experienced a dramatic increase in the number of students living in poverty. The number of students who are eligible for free or reduced lunch has increased 25% during the past eight years, with 87% eligible for the federally sponsored subsidized meal program. Demographically, 52% of the students are male; 48% are female. 97% are African American.The unique school culture develops life-long learners prepared to contribute purposefully to society by: fostering their development as independent thinkers; learning to solve problems both individually and collaboratively using teamwork and critical thinking skills; facilitating each student's learning style; involving parents in their children's education; and offering support systems to facilitate learning.YLA is especially proud of the school's academic achievement given the dramatic increase in the number of students living in poverty. The longer a student attends YLA, the better they perform over time. 8th grade graduates of the 2009-2010 school year tested at 82.5% proficient or advanced in reading and at 60.0% in math. These results compare favorably to the Milwaukee Public Schools 8th grade African American testing level of proficient or advanced of 56.4% in reading and 41.1% in math. Testing results for YLA students in all grades also compares favorably to Milwaukee Public School results. 71.4% of all grade YLA students tested proficient or advanced in reading and 64.8% in math. The all student proficient or advanced results for MPS were 58.9% for reading and 50.8% for math. The YMCA Young Leaders Academy charter school is achieving success in raising the educational level of its students. The Academy has consistently met or exceeded all state of Wisconsin Adequate Yearly Progress (AYP) indicators under the No Child Left Behind Act.With a student body that has become increasingly poorer over the years, the YMCA Young Leaders Academy has been able to provide students with a first class education as evidenced by continued improvement in standardized test scores. The Academy is proud of the students' accomplishments, while staff work continuously to think of new ways to improve student learning. The college bound curriculum model will help prepare our students for high school and ultimately college. | Description |
| Total Program Service Expense | 4421724 | 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 |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | 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 | 1 | 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 | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 23 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 78 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| 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 |
| Nbr Voting Governing Body Members | 11 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 7 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 0 | 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 | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | WI | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Linda Daley | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 4142249622 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 161 W Wisconsin Avenue Suite 4000 | AddressLine1 |
| City | Milwaukee | City |
| State | WI | State |
| ZIP Code | 53203 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (11 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| Robert Heger | ||||||
| President | 40.00 | X | X | 0 | 140744 | 18873 |
| Ann Rieger | ||||||
| Chairman | 1.00 | X | X | 0 | 0 | 0 |
| Jonathan Maxwell | ||||||
| Treasurer | 1.00 | X | X | 0 | 0 | 0 |
| Debra Klepp | ||||||
| Secretary | 1.00 | X | X | 20367 | 0 | 0 |
| Sister Austin Doherty | ||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | |
| Renee Herzing | ||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | |
| Al Kaczmarek | ||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | |
| Jon Lange | ||||||
| Board Member | 1.00 | X | 0 | 118945 | 24797 | |
| Antoinette Mensah | ||||||
| Board Member | 1.00 | X | 0 | 66400 | 18743 | |
| Mary Tucker | ||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | |
| Devon Turner | ||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 20367 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 326089 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 62413 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (2 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Milwaukee Center for Independence | |||||
| 2020 W Wells Street | Milwaukee | WI | 53233 | Food Service | 270428 |
| Riteway Bus | |||||
| PO Box 308 | Richfield | WI | 53076 | Bus Service | 101662 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 2 | NumberOfContractorsGT100K |
| Fundraising Events | 8030 | FundraisingEvents |
| Government Grants | 4773238 | GovernmentGrants |
| All Other Contributions | 255730 | AllOtherContributions |
| Total Contributions | 5036998 | TotalContributions |
| Gross Income Fundraising Events | 0 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 8030 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 1558 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -1558 | TotalRevenueColumn |
| Exclusion | -$1,558 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Other | 611710 | 87809 | 87809 |
| Student Uniforms | 611710 | 7726 | 7726 |
| Student Food Service | 611710 | 6964 | 6964 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 102499 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5137939 | TotalRevenueColumn |
| Related Or Exempt Function Income | 102499 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | -$1,558 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 370 | Total |
| Program Services | 370 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 131011 | Total |
| Program Services | 121195 | ProgramServices |
| Fundraising | 9816 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1660165 | Total |
| Program Services | 1659421 | ProgramServices |
| Fundraising | 744 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 107551 | Total |
| Program Services | 106684 | ProgramServices |
| Fundraising | 867 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 185819 | Total |
| Program Services | 185558 | ProgramServices |
| Fundraising | 261 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 247295 | Total |
| Program Services | 246437 | ProgramServices |
| Fundraising | 858 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5152 | Total |
| Program Services | 5152 | ProgramServices |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14000 | Total |
| Program Services | 14000 | ProgramServices |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 510936 | Total |
| Program Services | 510936 | ProgramServices |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 53236 | Total |
| Program Services | 53236 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 448543 | Total |
| Program Services | 448543 | ProgramServices |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 59058 | Total |
| Program Services | 59058 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 660771 | Total |
| Program Services | 660771 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 49473 | Total |
| Program Services | 49473 | ProgramServices |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2760 | Total |
| Program Services | 2760 | ProgramServices |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3757 | Total |
| Program Services | 3757 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 41214 | Total |
| Program Services | 41214 | ProgramServices |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Management And GeneralManagementAndGeneral | FundraisingFundraising | Program ServicesProgramServices |
|---|---|---|---|---|
| Management Services | 501645 | 434464 | 67181 | |
| Equipment rental and ma | 111739 | 111739 | ||
| Field trips and camps | 88213 | 88213 | ||
| Miscellaneous | 53210 | 3 | 53207 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4935918 | Total |
| Program Services | 4421724 | ProgramServices |
| Management And General | 434464 | ManagementAndGeneral |
| Fundraising | 79730 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30541 | BOY |
| EOY | 73918 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 176500 | BOY |
| EOY | 364738 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 427609 | BOY |
| EOY | 506173 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 634650 | BOY |
| EOY | 944829 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 518463 | BOY |
| EOY | 458822 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 518463 | BOY |
| EOY | 458822 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 80965 | BOY |
| EOY | 475766 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 35222 | BOY |
| EOY | 10241 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 116187 | BOY |
| EOY | 486007 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 634650 | BOY |
| EOY | 944829 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Both | X | FinancialStatementBoth |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (2 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| Unconditional Promises to Give | 741 |
| Accounts Receivable - YMCA | 505432 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 506173 | TotalBookValueOtherAssets |
| Total Revenue | 5137939 | TotalRevenue |
| Total Expenses | 4935918 | TotalExpenses |
| Excess Or Deficit For Year | 202021 | ExcessOrDeficitForYear |
| Prior Period Adjustments | 167799 | PriorPeriodAdjustments |
| Total Adjustments | 167799 | TotalAdjustments |
| Excess Or Deficit Per FS | 369820 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 5137939 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 5137939 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 5137939 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 4935918 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 4935918 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 4935918 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | Part XI, Line 7 - Prior Period Adjustments: Overstatement of Accrued Payroll and Benefits: 167,799 Part X: The Academy adopted ASC 740-10, Accounting for Uncertainty in Income Taxes, on July 1, 2009. ASC 740-10 requires an organization to determine whether it's more likely than not that a tax position will be sustained upon examination on the technical merits of the position, assuming the taxing authority has full knowledge of all information. If the tax position does not meet the more likely than not recognition threshold, the benefit of that position is not recognized in the financial statements. The Academy recorded no assets or liabilities related to uncertain tax positions as a result of the adoption of ASC 740-10. Tax returns for the years ended June 30, 2009, 2008 and 2007 remain subject to examination by the applicable taxing authorities. | Explanation |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Pub Via Broadcast Media Expln | YLA is a Public School chartered under the authority of the University of Wisconsin- Milwaukee (UWM). As such we are required to accept any and all students who apply to attend. If we have more students apply than seats available, we shall resort to a lottery system for student enrollment. These policies and procedures are detailed in our Charter Document with UWM - Section 3.1 (9) (10). | PubViaBroadcastMediaExpln |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Govt Financial Aid Explanation | YLA RECEIVES FUNDING FROM THE WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION IN THE FORM OF TUITION REIMBURSEMENT; SIGNIFICANT TITLE FUNDING FROM THE U.S. DEPARTMENT OF EDUCATION PASSED THROUGH THE WISCONSIN DEPARTMENT OF PUBLIC INSTRUCTION FOR STUDENT SUPPLEMENTAL EDUCATIONAL NEEDS; SOME STATE AND FEDERAL FUNDING FOR SPECIAL EDUCATION SERVICES AND; GOVERNMENT FOOD COMMODITIES VIA THE STUDENT MEAL SERVICES PROGRAM. | GovtFinancialAidExplanation |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Robert Heger | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Base Compensation Filing Org | 0 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 140744 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 16060 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 0 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 2813 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 0 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 159617 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Form 990, Part VI, Section A, line 6 | The corporation has a single class of Members, and the sole Member of that class is Young Men's Christian Association of Metropolitan Milwaukee, Inc. |
| Form 990, Part VI, Section A, line 7a | Elected Directors shall be elected by the Member to serve three year terms, with approximately one-third of the Directors elected at each annual meeting of the Member. |
| Form 990, Part VI, Section A, line 7b | The YMCA Youth Leadership Academy, Inc. Board of Directors has authority over the school's decisions, however the YMCA Youth Leadership Academy, Inc. is a wholly controlled subsidiary of the YMCA of Metropolitan Milwaukee and the Executive Board of the YMCA has ultimate authority over the YMCA Youth Leadership Academy, Inc. |
| Form 990, Part VI, Section A, line 8b | The Bylaws of the YMCA Youth Leadership Academy, Inc. authorize the following committees: Executive Committee, Finance Committee and Nominations Committee. Currently, none of these committees are functioning. |
| Form 990, Part VI, Section B, line 11 | The Chief Financial Officer of the YMCA of Metropolitan Milwaukee reviews the Form 990 with YMCA Youth Leadership Academy, Inc. Board. A copy of the 990 is given to members of the Board for their review prior to the CFO's presentation at the Board meeting. CFO reviews the document and entertains any questions raised by the Board members. Additionally all members of the board receive notification when the final 990 is available on the website. |
| Form 990, Part VI, Section B, line 12c | Beginning in 2009, a conflict of interest policy is sent annually to the officers, directors and key employees along with a certificate of compliance to be signed and returned. The certificate includes a request to disclose any known conflicts of interest. |
| Form 990, Part VI, Section B, line 15a | There is no compensation paid to the President of YLA, however he does receive compensation for the YMCA position that he also holds as the Chief Operating Officer. The Executive Board of the YMCA of Metropolitan Milwaukee determines the YMCA President's compensation based upon established goals and metrics. The President's compensation including base pay, benefits and perquisites are reviewed every second year. Independent compensation consultants, Sullivan Cotter & Associates are retained to conduct a compensation review. Compensation is benchmarked against other similarly sized YMCAs, not-for-profits and general industry employers. The report is provided to the Compensation Committee of the YMCA of Metropolitan Milwaukee for approval. |
| Form 990, Part VI, Section C, line 19 | The YLA's 990 and audited financial statements are available via the YMCA of Metropolitan Milwaukee, Inc. Public website. Additional governing documents are available upon request. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YMCA of Metropolitan Milwaukee | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 161 W Wisconsin Ave 4000 | AddressLine1 |
| City | Milwaukee | City |
| State | WI | State |
| ZIP Code | 53202 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 390806314 | EIN |
| Primary Activities | Human Services | PrimaryActivities |
| Legal Domicile State | WI | LegalDomicileState |
| Exempt Code Section | 501(c)(3) | ExemptCodeSection |
| Public Charity Status | Line 9 | PublicCharityStatus |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 1 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 1 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |