2023-01-26T14:16:36-06:00 2022-06-30 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2021-07-01 362193619 Youth for ChristUSA Inc YOUT 3038439000 PO Box 4478 Englewood CO 80155 Sean Wallinger Treasurer 3038439000 2023-01-26 1 Sean Wallinger 999009999 Ashley Peabody P01385870 5055022746 3 AAL1 IAL1 2021 2023-03-07 01:45:13Z Jacob Bland PO Box 4478 Englewood CO 80155 14746816 0 1277 X www.yfc.net X 1945 IL YFC reaches young people everywhere, working together with local churches & other partners. 13 12 144 650 0 0 9310475 10289726 3738036 4255567 24601 93335 23456 46770 13096568 14685398 47669 514712 0 0 7780832 8063807 0 0 716189 3280324 5067684 11108825 13646203 1987743 1039195 16066743 17529013 1968351 2391883 14098392 15137130 X See Schedule O for organization's mission statement. 0 0 3608832 514712 856705 Chapter Services: Staff and activities devoted to providing services to YFC Chapters to assist chapters in moving forward with the YFC mission. Examples include YFCamp, staff training, and staff development. 2896759 Chapter Launches: Mission activity serving 11-19 year olds in the U.S. and on U.S. military bases around the world. 2590460 1563664 Field Leadership: Staff and activities devoted to providing guidance and leadership to YFC Chapters. Examples include Field Directors, National Ministry Directors, and Expansion Planning. 1841827 1835198 Risk Management: Cost of providing various insurance products and Risk Management services to the movement. 1841827 1835198 10937878 1 1 0 0 0 0 0 0 0 1 1 1 1 0 1 0 0 1 0 0 1 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 20 0 1 144 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 12 0 0 1 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X Sean Wallinger 3038439000 PO Box 4478 Englewood CO 80155 X Jacob D Bland President/CEO 50.00 1.00 X X 130602 0 52501 Barry C Huebner Chair 1.00 1.00 X X 0 0 0 K Gay Brown Vice Chair 1.00 X X 0 0 0 Luther A Bradley Trustee 1.00 X 0 0 0 Lynn M Breen Trustee 1.00 X 0 0 0 Andre' Dantzler Trustee 1.00 X 0 0 0 Sheryl A Haushalter Trustee 1.00 1.00 X 0 0 0 Gilbert T Hernandez Trustee 1.00 X 0 0 0 Travis L Holdman Trustee 1.00 1.00 X 0 0 0 Derek S Jacobsen Trustee 1.00 X 0 0 0 Daniel S Kregel Trustee 1.00 X 0 0 0 Robert C Moeller Trustee 1.00 X 0 0 0 Shani P Wilfred Trustee 1.00 X 0 0 0 Sean Wallinger Treasurer and Secretary 50.00 X 111219 0 7079 Alison J King COO (part-year voting member) 50.00 X 0 0 0 Daniel S Wolgemuth President Emeritus 50.00 X 142466 0 12939 Ryan Allen Nat'l Director, Mission Growth 50.00 X 101865 0 10839 Nathan Jones President, YFC Foundation 1.00 50.00 X 104352 0 14967 Seth Baker Chief Ministry Strategist 50.00 X 104131 0 11084 694635 0 109409 6 0 1 0 Hilton Denver Inverness 200 Inverness Drive West Englewood CO 80112 Event facility 334784 CCB Technology 2823 Carlisle Ave Racine WI 534041888 Information Techology 244370 Vision Service Group 1702 Tacoma Av S STE A Tacoma WA 984021700 Marketing, Printing, Distribution 183820 Salesforce PO Box 203141 Dallas TX 753203141 Relationship management software 128829 Indianapolis Marriott Downtown 350 W Maryland St Indianapolis IN 46225 Event facility 126361 5 2821306 659728 6808692 25014 10289726 Insurance Premiums 524298 1835198 1835198 Membership Dues 561000 1563664 1563664 Conferences/Convention 611710 856705 856705 4255567 88335 88335 359 359 35834 13798 22036 22036 22036 5000 0 5000 5000 5000 71995 47620 24375 24375 14685398 4255567 0 140105 514712 514712 340979 272101 49783 19095 6199172 4750307 998765 450100 141281 110464 21249 9568 955853 732450 153914 69489 426522 326656 68967 30899 9298 9298 74611 1200 73411 1068127 867175 185827 15125 10618 7921 2697 360208 137233 123160 99815 485734 364649 121085 116189 72390 25510 18289 553392 498017 55375 782407 778692 3715 54051 49982 2373 1696 1320294 1291846 28448 Ministry Expenses 104242 104087 155 Bad debt expense 98370 36720 61650 Dues and Subscriptions 3740 210 3530 Equipment 2171 235 136 1800 24232 11533 12386 313 13646203 10937878 1992136 716189 9629660 10310979 260456 260551 1273000 673000 130600 447781 458070 545589 2190945 1089805 1157208 1101140 626797 562427 2531617 1682083 -665 1285735 0 659728 16066743 17529013 487442 581507 1468019 1797635 12890 12741 1968351 2391883 X 11078456 12661808 3019936 2475322 14098392 15137130 16066743 17529013 X 1039195 -646191 654066 -8332 X 0 1 X 1 0 X 13617103 9402736 11877683 9964541 10289726 55151789 13617103 9402736 11877683 9964541 10289726 55151789 4099274 51052515 46601 58403 52782 62522 124528 344836 0 0 0 0 24375 24375 55521000 23251151 0.91950 0.93750 X Schedule A, Part I, Line 1 Youth for Christ/USA, Inc. is exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code and is classified as a public charity because it is described in section 509(a)(1) and 170(b)(1)(A)(i) of the Code as a church. The Organization is not required to file a federal income tax return but chooses to do so voluntarily. Schedule A, Part II: Youth for Christ/USA, Inc. is a church as described under 170(b)(1)(A)(i) and is not required to complete a public support schedule. The organization has determined that, notwithstanding its classification as an organization described under 170(b)(1)(A)(i), it nonetheless meets the public support test applicable to organizations described in section 170(b)(1)(A)(vi) and is therefore permitted to use the first special rule listed on page 1 of Schedule B in determining the threshold for listing donors on Schedule B, Part I. Schedule A, Part I, Line 1, column (d): For the fiscal year ending 6/30/2021, the organization qualified and applied for the employee retention credit (ERC). A prior period adjustment related to this credit has been reported on Part XI, Line 8 to reflect the revenue received related to the ERC but not reported on the prior return. Schedule A, Part II, Line 1, column (d) has been updated to reflect the revenue as contribution income in the period to which it applies. See Schedule O for an additional detailed description around the prior period adjustment. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 29719 1500000 -204298 1325421 23776 5943 29719 27360 -1563 23776 27757 -397 27360 26622 1135 27757 0.97830 0.02170 1 0 199950 199950 1394959 519409 875550 155760 155760 0 440276 414636 25640 1101140 Investment in Captive Insurance Company 1682083 F 1682083 Investments held for a quasi-endowment 1285735 F 1285735 Annuity Reserves 12741 12741 Part V, Line 4: The intended use of the organization's endowment funds is for general operations. Central America and the Caribbean 0 0 Investments 1682083 0 0 0 0 0 0 1682083 0 1682083 0 0 1 0 0 0 Part III Accounting Method: SE Iowa YFC - Peaches Sale 41130 41130 22210 Houston - Gala 24500 24500 4005 13573 1738 1 6365 6365 3822 2272 71995 71995 7827 13573 26220 47620 24375 1 YFC International PO Box 4555 Englewood CO 80155 841188718 501(c)(3) 372300 0 Like minded partner South Pointe YFC 232 Main St NW Bourbonnais IL 60914 363194797 501(c)(3) 43512 0 Like minded partner YFC Foundation PO Box 4478 Englewood CO 80155 742527177 501(c)(3) 98900 0 Like minded partner 3 0 Part I, Line 2: Prior to issuing a grant, YFC performs a review of the potential grant recipient to ensure they would be a like-minded ministry partner and would use grant funds for like-minded ministry purposes. Once funds are granted, YFC monitors the use of grant funds by requiring recipients to provide periodic reports on how funds were spent and whether specific goals were reached. X X 1 1 X X 0 0 0 0 0 0 0 0 0 Jacob D Bland President/CEO 130602 0 0 0 0 0 4264 0 48237 0 183103 0 0 0 Daniel S Wolgemuth President Emeritus 142466 0 0 0 0 0 0 0 12939 0 155405 0 0 0 Part I, Line 1a Youth for Christ USA offers a spousal travel benefit to VPs and officers who travel on bona fide business purposes related to the organization's international investments. These travel expenses are reimbursed by Youth for Christ USA as taxable income to the employee. Sean Wallinger, Treasurer & Secretary and Seth Baker, Chief Ministry Strategist received this benefit in FYE 6/30/22. Housing allowance: Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. Jacob Bland, CEO/President met the qualifications for and received a ministerial housing allowance during the tax year. X 1 25014 Cost 0 0 1 0 Part I, Column (b): The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part III, Line 1 - Organization's Mission: Youth for Christ reaches young people everywhere, working together with the local church and other like minded partners to raise up lifelong followers of Jesus, who lead by their godliness in lifestyle, devotion to the Word of God and prayer, passion for sharing the love of Christ, and commitment to social involvement. Form 990, Part VI, Section A, line 4 The bylaws were updated to change the structure of membership, the composition of the body of members (Council of Delegates), the number of Trustees on the Board, and the process of selecting members and Trustees. Instead of four classes of delegates, there is now one class with four groups of delegates. The total number of the delegates before the change was 20-50 delegates in Class A, and the number of Class B delegates was 50% of the number of Class A delegates. Now the total number of delegates is set to 25-31 delegates. Instead of 12-15 trustees on the board, there are now 14-17 as the members now select four Trustees to the board instead of two. Also, instead of 1-2 additional Trustees, the changed bylaws have 0-2 additional Trustees appointed by the Board of Trustees from the ministry "field staff" of the Association of Churches. Before the change in governing documents, only 1/3 of the delegates (Class B delegates) were selected from then full-time credentialed ministry staff. Now, all the delegates are selected from this pool. Also, before the change, the Members of Class A delegates were selected by the management and ratified by 75% approval of votes by credentialed ministry field staff in their respective region, and now all new members are ratified by a minimum of 75% approval of existing delegates (members). Also, now four board trustees are chosen by and from the Council of Delegates, instead of two trustees before the change. Form 990, Part VI, Section A, line 6 The organization has members referred to as the Council of Delegates. There is a single class of Delegates. All delegates are selected from the organization's Association of Churches then full-time credentialed ministry staff and ratified by an approval of 3/4 of Council of Delegates. Form 990, Part VI, Section A, line 7a Four board members are chosen by and from the Council of Delegates. Form 990, Part VI, Section A, line 7b The Council of Delegates has the ability to vote on changes to the Articles of Incorporation and has exclusive power to veto changes to the Bylaws. Form 990, Part VI, Section B, line 11b The Form 990 is prepared by an independent CPA firm and reviewed in detail by the Treasurer and Controller for accuracy. The return is then distributed to the board of directors for their review prior to being filed with the IRS. Form 990, Part VI, Section B, line 12c The President's cabinet and the finance team monitor transactions on an ongoing basis to determine if any conflicts of interest exist. The officers and directors are also required to disclose annually any interests that could give rise to conflicts. If a potential conflict is identified, the person with the conflict will excuse his/her self from the decision making process when the board votes on the transaction. No transaction is entered into unless it is determined to be in the best interest of YFC. Form 990, Part VI, Section B, line 15 The executive team of the board reviews officer compensation on an annual basis, using comparability data to determine recommended compensation and benefit levels. The executive team then submits their recommendations to the board, and the independent board members vote on officer compensation. All deliberations and decisions are documented in the board minutes. Form 990, Part VI, Section C, line 19 YFC makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part VII, Column D: Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C. Form 990, Part XI, line 9: Change in net assets of YFC Resources -8,332. Form 990, Part XI, Line 8: Prior period adjustments for the Employee Retention Credit. Youth For Christ Foundation PO Box 4555 Englewood CO 80155 742527177 Support Activities of YFC USA & YFC International CO 501(c)(3) Line 12c, III-FI N/A 0 YFC Resources Inc PO Box 4478 Englewood CO 80155 452666104 Sales of YFC related merchandise CO Youth for ChristUSA Inc C 3651 1725 1.00000 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 YFC Resources Inc O