2011-05-12T15:37:28-05:00 2010-06-30 Rogers & Company PLLC 8300 Boone Boulevard Suite 600 Vienna VA 22182 990 2009-07-01 521500870 Youth Service America YOUT 2022962992 1101 15th Street NW No 200 Washington DC 20005 Steven A Culbertson 2022962992 2011-05-12 1 7038930300 2011-05-12 2009 2016-02-24 21:20:13Z Steven A Culbertson 1101 15th Street NW No 200 Washington DC 20005 3596929 0 X www.ysa.org X 1986 DC To strengthen the effectiveness, sustainability, and scale of the youth service and service-learning fields. 21 21 22 100 0 0 2263059 3504275 53200 1650 1123 3759 93303 87245 2410685 3596929 500400 799235 0 875199 1197449 0 0 1163458 1709787 2539057 3706471 -128372 -109542 892335 722487 307934 247628 584401 474859 YSA is a resource center that partners with thousands of organizations committed to increasing the quality and quantity of volunteer opportunities for young people, ages 5-25, to serve locally, nationally, and globally. YSA's mission is to strengthen the effectiveness, sustainability, and scale of the youth service and service-learning fields. A strong youth service movement will create healthy communities and foster citizenship, knowledge, and the personal development of young people. YSA envisions a powerful network of organizations committed to making service and service-learning the common expectation and common experience of all young people. 0 0 946226 799235 Grants: YSA provides grants to individuals and organizations committed to increasing the quality and quantity of volunteer opportunities for young people, ages 5-25, to serve locally, nationally, and globally. 420758 National Youth Service Day and Global Youth Service Day: The largest youth service events in the world. These events mobilize youth to identify and address the needs of their communities through service and civic engagement and educate the public, media, and policy makers about the year-round contributions of young people as community leaders. An active consortium of more than 200 national and global partners organizing thousands of projects each year in the United States and 150 countries. 423624 Outreach and Communication: YSA works through public education events, the media, and with policy makers to heighten awareness of the positive role of young people in our society. YSA's membership includes more than 6,000 organizations representing over 60 million young people, and is the largest alliance in the United States of youth development and services organizations working to strengthen America's local communities through service, service-learning and civic engagement. 251727 Youth Service Institute 102151 Semester of Service 353878 2144486 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 22 1 0 0 0 0 0 0 0 0 0 21 21 0 0 0 1 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 DC X The Organization 2022962992 1101 15th Street NW No 200 Washington DC 20005 Ken Bartels 6.00 X X 0 0 0 Ivet Bell 6.00 X 0 0 0 Thomas Butta 6.00 X 0 0 0 Jonathan Cole 6.00 X 0 0 0 Zaheed Damani 6.00 X 0 0 0 Daniel Feldman 6.00 X 0 0 0 Sydney McNiff Ferguson 6.00 X 0 0 0 Missy Godfrey 6.00 X 0 0 0 Ira Harkavy 6.00 X 0 0 0 Neil Howe 6.00 X 0 0 0 G Neel Lattimore 6.00 X 0 0 0 Brian Murrow 6.00 X 0 0 0 Fran Skinner-Lewis 6.00 X 0 0 0 Kathy Payne 6.00 X 0 0 0 Vicki Peng 6.00 X 0 0 0 Ronald E Pump 6.00 X 0 0 0 Martin Rodgers 6.00 X X 0 0 0 Theodore Segal 6.00 X 0 0 0 Joanne Wilson 6.00 X 0 0 0 Harris Wofford 6.00 X 0 0 0 James Youniss 6.00 X 0 0 0 Steven A Culbertson 40.00 X 173250 0 26125 Scott Reaves 40.00 X 150000 0 5643 Silvia Golombek 40.00 X 99747 0 13115 323250 0 31768 2 0 1 0 0 335113 3169162 3504275 Membership income 900099 1650 1650 1650 3759 3759 72295 72295 72295 72295 Other revenue 900099 14950 14950 14950 3596929 16600 0 76054 799235 799235 215589 148756 66833 827843 571212 256631 25676 17716 7960 63173 43589 19584 65168 44966 20202 68606 68606 265963 183514 82449 111061 111061 103920 49543 54377 505899 505899 340264 340264 215047 172038 43009 5645 5645 14607 14607 Miscellaneous 72606 72606 Memberships 3570 2856 714 Professional develop. 2599 2599 3706471 2144486 1561985 0 447786 145421 384805 511625 7601 29126 3606 276141 274285 5181 1856 25437 52378 892335 722487 134379 115732 34205 40254 75030 64320 91642 307934 247628 X 472146 152397 112255 322462 584401 474859 892335 722487 X 0 1 1 X 0 X 1988825 1886707 2585767 2263059 3504275 12228633 1988825 1886707 2585767 2263059 3504275 12228633 8449526 3779107 56340 55031 76803 75115 76054 339343 5467 32393 3892 19311 14950 76013 12643989 118420 0.29890 0.25620 X The Organization has maintained a continuous and bona fide program for solicitation of funds from the general public, community, government units, and other charities. The public support percentages for FY2010 and FY2009 are approximately 30% and 26%, respectively, only as some donations for use in the Organization's charitable programs from several donors were larger than anticipated. As contained in the program descriptions in Part III of Form 990, the Organization's program services directly benefit the general public on a continuing basis. While certain large grants may continue in the near term, this support is crucial to the Organization's exempt purpose of strengthening the effectiveness, sustainability, and scale of the youth service and service-learning fields. The Organization expects to continue to solicit qualifying public support to assist in carrying out these programs. Finally, the Organization's governing body represents the broad interest of the public, with no one individual or related group of individuals having undue control or influence over the Organization's funding or affairs. These Board members bring important skill sets and qualifications that help the Organization plan and achieve its strategic objectives. Accordingly, the "facts and circumstances" substantiate that the Organization continues to operate as a public charity. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4669 4669 0 201225 199369 1856 70247 70247 0 1856 Deposit 31740 Deferred Sublease Asset 20638 52378 Deposits Held in Escrow 3100 Deferred Lease 88542 91642 3596929 3706471 -109542 0 -109542 3596929 0 3596929 0 3596929 3706471 0 3706471 0 3706471 Part X: Description of Uncertain Tax Positions Under FIN 48: Management evaluated the Organization's tax positions and concluded that its financial statements do not contain any uncertain tax positions. 1 Alton Middle School 2200 College Ave Alton IL 62002 376006849 7500 Funded by Learn and Serve America, a program of the Corporation for National and Community Service, STEMester of Service incorporates YSA's semester-long service-learning framework to engage middle school educators and students in addressing critical environmental and disaster preparedness needs and connecting them to STEM (science, technology, engineering, and math) curricula. Arrowhead Elementary School 3820 E Nisbet Road Phoenix AZ 85032 866005162 7380 Funded by Learn and Serve America, a program of the Corporation for National and Community Service, STEMester of Service incorporates YSA's semester-long service-learning framework to engage middle school educators and students in addressing critical environmental and disaster preparedness needs and connecting them to STEM (science, technology, engineering, and math) curricula. Campo Bello Elementary School 2650 E Contention Mine Road Phoenix AZ 85032 866005162 7500 Funded by Learn and Serve America, a program of the Corporation for National and Community Service, STEMester of Service incorporates YSA's semester-long service-learning framework to engage middle school educators and students in addressing critical environmental and disaster preparedness needs and connecting them to STEM (science, technology, engineering, and math) curricula. Cascade Middle School 13900 NE 18th Ave Vancouver WA 98684 911083205 7500 Funded by Learn and Serve America, a program of the Corporation for National and Community Service, STEMester of Service incorporates YSA's semester-long service-learning framework to engage middle school educators and students in addressing critical environmental and disaster preparedness needs and connecting them to STEM (science, technology, engineering, and math) curricula. Cheney Middle School 2716 N 6th Street Cheney WA 99004 912003961 7500 Funded by Learn and Serve America, a program of the Corporation for National and Community Service, STEMester of Service incorporates YSA's semester-long service-learning framework to engage middle school educators and students in addressing critical environmental and disaster preparedness needs and connecting them to STEM (science, technology, engineering, and math) curricula. Chestatee Academy 2740 Fran Mar Drive Gainesville GA 30506 586000256 7500 Funded by Learn and Serve America, a program of the Corporation for National and Community Service, STEMester of Service incorporates YSA's semester-long service-learning framework to engage middle school educators and students in addressing critical environmental and disaster preparedness needs and connecting them to STEM (science, technology, engineering, and math) curricula. Chicago West Side Christian School 1240 S Pulaski Chicago IL 60623 237072743 7500 Funded by Learn and Serve America, a program of the Corporation for National and Community Service, STEMester of Service incorporates YSA's semester-long service-learning framework to engage middle school educators and students in addressing critical environmental and disaster preparedness needs and connecting them to STEM (science, technology, engineering, and math) curricula. First Creek Middle School PO Box 1357 Tacomo WA 98401 916001553 7500 Funded by Learn and Serve America, a program of the Corporation for National and Community Service, STEMester of Service incorporates YSA's semester-long service-learning framework to engage middle school educators and students in addressing critical environmental and disaster preparedness needs and connecting them to STEM (science, technology, engineering, and math) curricula. Lincoln IB World Middle School 1600 Lancer Drive Fort Collins CO 80521 846013733 7489 Funded by Learn and Serve America, a program of the Corporation for National and Community Service, STEMester of Service incorporates YSA's semester-long service-learning framework to engage middle school educators and students in addressing critical environmental and disaster preparedness needs and connecting them to STEM (science, technology, engineering, and math) curricula. 9 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: YSA requires budgets from all our grantees and they sign Memorandums of Understanding (MOU) regarding their responsibilities. Per the MOU, there are specific expenses they can incur based upon the budget, but others specifically unallowed (certain salaries, long-term expenses not associated with the service project, a limited percentage devoted to food and T-shirts or other such marketing items). A deviation in the use of funds from what was proposed in their application needs to be approved by YSA, which is also spelled out in the MOU. X X X 0 0 0 0 0 0 0 0 0 Steven A Culbertson 173250 0 0 0 0 0 19353 0 6772 0 199375 0 0 0 Scott Reaves 150000 0 0 0 0 0 0 0 5643 0 155643 0 0 0 Form 990, Part VI, Section A, line 5 During 2009 (fiscal year 2010), the Organization discovered that a former employee had misappropriated assets of approximately $2 million through payments and wires to unauthorized accounts and vendors between 2001 and 2009. The Organization's Board of Directors promptly engaged a forensic auditor to conduct an investigation, notified federal law enforcement authorities, filed appropriate insurance claims, conducted an internal review, and implemented changes in controls and processes, including improving oversight, segregation of duties, and reconciliation processes. The external audit firm was also replaced with new external certified public accountants and engaged annually. Additionally, new external bookkeepers, also certified public accountants, were engaged to supplement the Organization's accounting, controls, and technology systems. With these changes, the Organization's Board of Directors is confident the controls and transparency are strong. Form 990, Part VI, Section B, line 11 A copy of the Form 990 is first reviewed by YSA's outsourced accounting firm and management. Upon management's approval, it is provided to the Board of Directors before it is filed. Form 990, Part VI, Section B, line 12c Each director and officer is required to review a copy of the conflict of interest policy, which requires each person to disclose any relationships, positions or circumstances in which he or she believes could contribute to a conflict. Following full disclosure of a possible conflict of interest, the Board of Directors shall determine whether a conflict of interest exists and, if so the Board shall vote to authorize or reject the transaction or take any other action deemed necessary to address the conflict and protect YSA's best interests. Form 990, Part VI, Section B, line 15 The salaries for officers and key employees are reviewed and approved by the Board of Directors. Salary decisions for all employees are made using comparability data for similar positions in comparable organizations. Form 990, Part VI, Section C, line 19 YSA makes its governing documents, certain policies (including conflict of interest policy) and financial statements available upon request based on discretion of management. Form 990, Part XI, Line 2c The Organization's Board of Directors assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process is consistent with prior years.