2011-11-15T15:19:57-06:00 2011-06-30 WIPFLI LLP 10000 INNOVATION DRIVE SUITE 250 MILWAUKEE WI 532264837 990 2010-07-01 392043466 YMCA YOUTH LEADERSHIP ACADEMY INC YMCA 4142249622 161 W WISCONSIN AVE NO 4000 MILWAUKEE WI 532032601 ROBERT HEGER 4142249622 2011-11-15 1 DAVE GLOBIG 4144319300 2011-11-15 2010 2016-03-07 17:11:31Z ROBERT HEGER 161 W WISCONSIN AVE NO 4000 MILWAUKEE WI 532032601 5231045 0 X WWW.YMCAMKE.ORG X 2002 WI THE YMCA YOUTH LEADERSHIP ACADEMY, INC. OPERATES THE YOUNG LEADERS ACADEMY (YLA). 12 9 66 9 0 0 5036998 5110369 0 0 0 0 100941 120676 5137939 5231045 370 7500 0 0 2331841 2451168 0 0 93455 2603707 2626680 4935918 5085348 202021 145697 944829 945305 458822 313601 486007 631704 X 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 BY THE ENTIRE SCHOOL ORGANIZATION WITH A FOCUS ON THE NEEDS OF THE STUDENTS, PARENTS, AND COMMUNITY MEMBERS. A YLA EDUCATION PROMOTES THE VALUE OF CONTINUOUS LEARNING THROUGH ADVANCED LEVEL EDUCATION WITH A COLLEGE BOUND FOCUS AND DEVELOPS THE CHARACTER FOUNDATION OF THE STUDENTS SERVED. FURTHER, EMBODYING THE MISSION OF THE YMCA, THE YLA EDUCATION METHODOLOGY IS DESIGNED TO DEVELOP YOUTH LEADERSHIP, HEALTHY BEHAVIORS AND SOCIAL RESPONSIBILITY. 0 0 4403542 120676 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 30% DURING THE PAST NINE YEARS, WITH 92% ELIGIBLE FOR THE FEDERALLY SPONSORED SUBSIDIZED MEAL PROGRAM. DEMOGRAPHICALLY, 52% OF THE STUDENTS ARE MALE; 48% ARE FEMALE. 99% 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 2010-2011 SCHOOL YEAR TESTED AT 92.5% PROFICIENT OR ADVANCED IN READING AND AT 62.5% IN MATH. THESE RESULTS COMPARE FAVORABLY TO THE MILWAUKEE PUBLIC SCHOOLS 8TH GRADE AFRICAN AMERICAN TESTING LEVEL OF PROFICIENT OR ADVANCED OF 58.8% IN READING AND 37.1% IN MATH. TESTING RESULTS FOR YLA STUDENTS IN ALL GRADES ALSO COMPARES FAVORABLY TO MILWAUKEE PUBLIC SCHOOL RESULTS. 80.1% OF ALL GRADE YLA STUDENTS TESTED PROFICIENT OR ADVANCED IN READING AND 70.7% IN MATH. THE ALL STUDENT PROFICIENT OR ADVANCED RESULTS FOR MPS WERE 60.9% FOR READING AND 50.0% 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. 4403542 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 37 0 66 1 0 0 0 0 0 0 0 0 0 0 X 12 9 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 0 WI X X X LINDA DALEY 4142249622 161 W WISCONSIN AVENUE SUITE 4000 MILWAUKEE WI 53203 ROBERT HEGER 40.00 X X 0 148710 15088 ANN RIEGER 1.00 X X 0 0 0 JONATHAN MAXWELL 1.00 X X 0 0 0 DEBRA KLEPP 1.00 X X 7814 12843 0 AUSTIN DOHERTY 1.00 X 0 0 0 RENEE HERZING 1.00 X 0 0 0 AL KACZMAREK 1.00 X 0 0 0 BRUCE JACOBS 1.00 X 0 0 0 ANTOINETTE MENSAH 1.00 X 0 58332 15215 MARY TUCKER 1.00 X 0 0 0 DEVON TURNER 1.00 X 0 0 0 SHAWN SALLEE 1.00 X 0 0 0 RONN JOHNSON 40.00 X 0 99490 10869 7814 319375 41172 0 0 1 0 MILWAUKEE CENTER FOR INDEPENDENCE 2020 W WELLS STREET MILWAUKEE WI 53233 FOOD SERVICE 250317 1 22696 4927594 160079 5110369 0 22696 0 0 OTHER 611710 94810 94810 STUDENT UNIFORMS 611710 17216 17216 STUDENT FOOD SERVICE 611710 8650 8650 120676 5231045 120676 0 0 7500 7500 103568 93211 10357 1817455 1817455 97733 96904 829 228591 228023 568 203821 203029 792 161 161 12700 12700 425231 425231 5853 5853 418614 418614 2583 2583 651134 651134 18453 18453 27482 27482 940 940 43084 43084 MANAGEMENT SERVICES 669260 588351 80909 EQUIPMENT RENTAL AND MA 176279 176279 FIELD TRIPS AND CAMPS 119624 119624 MISCELLANEOUS 55282 55282 5085348 4403542 588351 93455 73918 56503 364738 258408 506173 630394 944829 945305 458822 313601 458822 313601 X 475766 611336 10241 20368 486007 631704 944829 945305 145697 0 X 0 1 1 X 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 ACCOUNTS RECEIVABLE - YMCA 630394 630394 5231045 5085348 145697 0 145697 5231045 0 5231045 0 5231045 5085348 0 5085348 0 5085348 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE ACADEMY QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF IRC. THE ACADEMY IS ALSO EXEMPT FROM STATE INCOME TAXES ON RELATED INCOME. IN ORDER TO ACCOUNT FOR ANY UNCERTAIN TAX POSITIONS, THE ACADEMY DETERMINES WHETHER IT IS 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 IN 2011 AND 2010. FEDERAL TAX RETURNS FOR TAX YEAR 2008 TO PRESENT REMAIN SUBJECT TO EXAMINATION BY THEN INTERNAL REVENUE SERVICE. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 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). EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 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. N/A N/A 1 HIGH SCHOOL SCHOLARSHIPS 7 7500 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: SCHOLARSHIPS FOR GRADUATING 8TH GRADE STUDENTS ARE BASED ON AVAILABLE DESIGNATED DONOR FUNDS. TO APPLY, STUDENTS MUST COMPLETE AN APPLICATION PROCESS THAT INCLUDES AN ESSAY, TWO LETTERS OF RECOMMENDATION INCLUDING AT LEAST ONE FROM A FACULTY MEMBER, AND A FORM WHICH INCLUDES THE STUDENT'S HIGH SCHOOL CHOICE, FINANCIAL NEED, EXTRACURRICULAR ACTIVITIES, HONORS, AWARDS AND REFERENCES. THE YOUNG LEADERS ACADEMY SENIOR STAFF SELECTS THE STUDENTS FOR THESE AWARDS. 0 0 0 0 0 1 0 0 0 ROBERT HEGER 0 148710 0 0 0 0 0 12280 0 2808 0 163798 0 0 PART I, LINE 6 RONN JOHNSON RECEIVED INCENTIVE COMPENSATION BASED ON THE OPERATING PROFIT OF THE YMCA YOUTH LEADERSHIP ACADEMY. FORM 990, PART VI, SECTION A, LINE 6 THE CORPORATION HAS A SINGLE CLASS OF MEMBERS, AND THE SOLE MEMBER IS YOUNG MEN'S CHRISTIAN ASSOCIATION OF METROPOLITAN MILWAUKEE. 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 BOARD OF DIRECTORS 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 NOMINATION COMMITTEE. CURRENTLY, THE BOARD LEADERSHIP IS EVALUATING THE STRATEGIC NEEDS OF THE SCHOOL AND PLANNING FOR THE BOARD COMPOSITION AND STRUCTURE NEEDED TO SUPPORT FUTURE GROWTH AND DEVELOPMENT. 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 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 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. YMCA OF METROPOLITAN MILWAUKEE 161 W WISCONSIN AVE 4000 MILWAUKEE WI 53202 390806314 HUMAN SERVICES WI 501(C)(3) LINE 9 N/A 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0