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Nonprofiteer
← YOUTH FOR CHRIST USA INC

Form 990 for tax year 2023

Filed by YOUTH FOR CHRIST USA INC.

Totals

Total revenue
$3,932,283
Total expenses
$3,293,720
Contributions and grants received
$2,676,405
Grants paid
$0
Program service revenue
$305,283
Investment income
$243,171
Other revenue
$707,424
Total assets, end of year
$5,098,303
Total liabilities, end of year
$306,624
Net assets or fund balances, end of year
$4,791,679
Program services expenses (Part IX)
$2,206,984
Management and general expenses
$540,139
Fundraising expenses
$546,597
Program service expenses (Part III)
$2,206,984

Program services were 67.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $2,676,405

  • 1g · Noncash contributions included above

    $2,710

  • 2a · Program service revenue: TRIPS & EVENTS

    total $305,283 · related or exempt $305,283

  • 3 · Investment income

    total $68,868 · excluded $68,868

  • 6a · Gross rents

    real property $31,314

  • 6c · Rental income or loss

    real property $31,314

  • 6d · Net rental income or loss

    total $31,314 · excluded $31,314

  • 7a · Gross sales of assets other than inventory

    securities $496,277

  • 7b · Less cost or other basis and sales expenses

    securities $321,974

  • 7c · Gain or loss

    securities $174,303

  • 7d · Net gain or loss

    total $174,303 · related or exempt $174,303

  • 8a · Fundraising events: gross income

    $813,178

  • 8b · Fundraising events: direct expenses

    $144,488

  • 8c · Net income from fundraising events

    total $668,690

  • 11a · Other revenue: LIVSTYLE, LLC, EIN 47-1963096

    total $7,420 · unrelated business $7,420

  • 11e · Other revenue, total

    $7,420

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $154,471 · program services $23,170 · management and general $108,130 · fundraising $23,171

  • 7 · Other salaries and wages

    total $1,775,122 · program services $1,231,852 · management and general $203,225 · fundraising $340,045

  • 9 · Other employee benefits

    total $271,555 · program services $174,399 · management and general $46,684 · fundraising $50,472

  • 10 · Payroll taxes

    total $136,617 · program services $88,719 · management and general $22,222 · fundraising $25,676

  • 12 · Advertising and promotion

    total $36,834 · program services $6,081 · management and general $2,634 · fundraising $28,119

  • 13 · Office expenses

    total $36,920 · program services $7,413 · management and general $25,708 · fundraising $3,799

  • 16 · Occupancy

    total $88,847 · program services $74,281 · management and general $7,077 · fundraising $7,489

  • 21 · Payments to affiliates

    total $45,075 · program services $29,081 · management and general $7,270 · fundraising $8,724

  • 22 · Depreciation, depletion and amortization

    total $79,369 · program services $72,226 · management and general $7,143

  • 23 · Insurance

    total $58,732 · program services $42,973 · management and general $7,788 · fundraising $7,971

  • 24a · Other expenses: TRIPS & EVENTS

    total $366,562 · program services $366,562

  • 24b · Other expenses: CONTRACTED SERVICES

    total $132,126 · program services $14,865 · management and general $79,968 · fundraising $37,293

  • 24c · Other expenses: MINISTRY EXPENSE

    total $75,362 · program services $75,362

  • 24d · Other expenses: BANK FEES

    total $36,128 · management and general $22,290 · fundraising $13,838

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,310,606 · end of year $1,014,610

  • 2 · Savings and temporary cash investments

    beginning of year $551,773 · end of year $1,335,296

  • 3 · Pledges and grants receivable

    beginning of year $135,000 · end of year $250,000

  • 4 · Accounts receivable

    end of year $66,249

  • 7 · Other notes and loans receivable

    end of year $54,000

  • 9 · Prepaid expenses and deferred charges

    beginning of year $44,355 · end of year $45,660

  • 10a · Land, buildings and equipment: cost or other basis

    $2,696,629

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,639,131

  • 10c · Land, buildings and equipment, net

    beginning of year $1,107,945 · end of year $1,057,498

  • 11 · Investments: publicly traded securities

    beginning of year $992,476 · end of year $1,115,471

  • 12 · Investments: other securities

    beginning of year $70,038

  • 15 · Other assets

    beginning of year $155,283 · end of year $159,519

  • 17 · Accounts payable and accrued expenses

    beginning of year $59,217 · end of year $195,357

  • 19 · Deferred revenue

    beginning of year $64,886 · end of year $77,741

  • 25 · Other liabilities

    beginning of year $28,282 · end of year $33,526

  • 27 · Net assets without donor restrictions

    beginning of year $3,992,196 · end of year $3,772,542

  • 28 · Net assets with donor restrictions

    beginning of year $222,895 · end of year $1,019,137

Mission and programs · 2023

Mission

TO PROVIDE EDUCATIONAL PROGRAMS WITH A FOCUS ON CHRISTIAN RELIGIOUS VALUES TO CHILDREN RANGING IN AGE FROM MIDDLE- SCHOOL TO HIGH SCHOOL TEENS.

  • CAMPUS LIFE PROVIDES RETREATS, TRIPS, SERVICE PROJECTS AND GROUP ACTIVITIES FOR HIGH SCHOOL STUDENTS WITH THE HELP OF VOLUNTEERS. THE PROGRAM IS EDUCATIONAL WITH FOCUS ON CHRISTIAN RELIGIOUS VALUES.

    Expenses $1,486,979

  • URBAN MINISTRIES - CITY LIFE/JUVENILE JUSTICE PROVIDES MENTORING, COUNSELING, ATHLETIC PROGRAMS AND GROUP ACTIVITIES FOR URBAN TEENS WITH THE HELP OF VOLUNTEERS. THE PROGRAM IS EDUCATIONAL WITH A FOCUS ON CHRISTIAN RELIGIOUS VALUES.

    Expenses $720,005

As filed on the 2023 return.

Listed in Part VII

  • Christopher Todia

    CEO

    Total calculated
    $159,378
    From this org
    $154,472
    From related orgs
    $0
    Other
    $4,906
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $126,722
    Bonus
    $11,000
    Other
    $16,750
    Deferred
    $4,553
    Nontaxable benefits
    $353
    Filer's total
    $159,378

  • Charles Christner

    TREASURER

    Total calculated
    $0
    Hours/week
    0.5

  • Wendy Davis

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Jim Posey

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.5

  • Kathy Rogers

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.5

  • Kyle Skaggs

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Tim Smith

    CHAIR

    Total calculated
    $0
    Hours/week
    0.5

  • Mitzi Thomas

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Jim Walmsley

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Arthur Wilson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Housing allowance or residence for personal use
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

SCHEDULE J, PAGE 1, PART I, LINE 7
A BOARD APPROVED DISCRETIONARY BONUS WAS PAID BY THE ORGANIZATION TO THE EMPLOYEE.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • LIVSTYLE LLC

    UNRELATED · ASSESSMENT · IN · 30% owned · share of income $7,420

Provenance

Return type
form_990
Tax year
2023
Filed
26 August 2024
IRS schema version
2023v5.0
Source object
202402439349300235

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