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Nonprofiteer
← YOUTH FOR CHRIST USA INC

Form 990 for tax year 2022

Filed by YOUTH FOR CHRIST USA INC.

Totals

Total revenue
$15,460,599
Total expenses
$13,689,656
Contributions and grants received
$10,307,436
Grants paid
$310,708
Program service revenue
$4,862,214
Investment income
$305,787
Other revenue
-$14,838
Total assets, end of year
$19,356,080
Total liabilities, end of year
$2,175,578
Net assets or fund balances, end of year
$17,180,502
Program services expenses (Part IX)
$11,400,823
Management and general expenses
$1,488,699
Fundraising expenses
$800,134
Program service expenses (Part III)
$11,400,823

Program services were 83.3% 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.

  • 1c · Fundraising events

    $50,766

  • 1f · All other contributions, gifts and grants

    $10,256,670

  • 2a · Program service revenue: Insurance premiums

    total $1,963,876 · related or exempt $1,963,876

  • 2b · Program service revenue: Membership dues

    total $1,517,441 · related or exempt $1,517,441

  • 2c · Program service revenue: Conference/Convention

    total $628,501 · related or exempt $628,501

  • 2f · All other program service revenue

    total $752,396 · related or exempt $752,396 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $305,787 · excluded $305,787

  • 5 · Royalties

    total $61 · excluded $61

  • 6a · Gross rents

    real property $36,472

  • 6b · Less rental expenses

    real property $14,128

  • 6c · Rental income or loss

    real property $22,344 · personal property $0

  • 6d · Net rental income or loss

    total $22,344 · excluded $22,344

  • 7a · Gross sales of assets other than inventory

    securities $158,900

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

    securities $158,900

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 8a · Fundraising events: gross income

    $0

  • 8a · Fundraising events: contributions included on line 1c

    $50,766

  • 8b · Fundraising events: direct expenses

    $37,243

  • 8c · Net income from fundraising events

    total -$37,243 · excluded -$37,243

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $310,708 · program services $310,708

  • 5 · Compensation of officers, directors and key employees

    total $536,853 · program services $442,664 · management and general $58,805 · fundraising $35,384

  • 7 · Other salaries and wages

    total $6,130,357 · program services $5,054,815 · management and general $671,495 · fundraising $404,047

  • 8 · Pension plan contributions

    total $167,672 · program services $131,132 · management and general $19,680 · fundraising $16,860

  • 9 · Other employee benefits

    total $827,681 · program services $648,087 · management and general $122,107 · fundraising $57,487

  • 10 · Payroll taxes

    total $477,911 · program services $385,216 · management and general $63,630 · fundraising $29,065

  • 11b · Fees: legal

    total $35,991 · program services $35,991

  • 11c · Fees: accounting

    total $52,435 · management and general $52,435

  • 11e · Fees: professional fundraising services

    total $113,759 · fundraising $113,759

  • 11g · Fees: other

    total $790,354 · program services $571,799 · management and general $209,194 · fundraising $9,361

  • 12 · Advertising and promotion

    total $3,445 · program services $883 · management and general $2,463 · fundraising $99

  • 13 · Office expenses

    total $306,536 · program services $161,902 · management and general $34,745 · fundraising $109,889

  • 14 · Information technology

    total $582,258 · program services $566,229 · management and general $4,849 · fundraising $11,180

  • 16 · Occupancy

    total $232,645 · program services $77,668 · management and general $143,602 · fundraising $11,375

  • 17 · Travel

    total $526,376 · program services $475,806 · management and general $50,570

  • 19 · Conferences, conventions and meetings

    total $906,430 · program services $902,167 · management and general $4,263

  • 22 · Depreciation, depletion and amortization

    total $26,959 · program services $24,033 · management and general $2,110 · fundraising $816

  • 23 · Insurance

    total $1,473,063 · program services $1,448,706 · management and general $23,545 · fundraising $812

  • 24a · Other expenses: Ministry Expense

    total $152,881 · program services $152,540 · management and general $341

  • 24b · Other expenses: Bad Debt

    total $23,891 · management and general $23,891

  • 24e · All other expenses

    total $11,451 · program services $10,477 · management and general $974 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $10,310,979 · end of year $5,396,296

  • 2 · Savings and temporary cash investments

    beginning of year $260,551 · end of year $844,158

  • 3 · Pledges and grants receivable

    beginning of year $673,000 · end of year $774,000

  • 4 · Accounts receivable

    beginning of year $447,781 · end of year $630,669

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $545,589 · end of year $578,208

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

    $2,306,385

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

    $1,116,763

  • 10c · Land, buildings and equipment, net

    beginning of year $1,101,140 · end of year $1,189,622

  • 11 · Investments: publicly traded securities

    beginning of year $562,427 · end of year $5,634,863

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $2,967,818 · end of year $4,308,264

  • 15 · Other assets

    beginning of year $659,728 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $581,507 · end of year $436,239

  • 19 · Deferred revenue

    beginning of year $1,797,635 · end of year $1,727,055

  • 22 · Loans and payables to officers and key people

    end of year $0

  • 25 · Other liabilities

    beginning of year $12,741 · end of year $12,284

  • 27 · Net assets without donor restrictions

    beginning of year $12,661,808 · end of year $14,296,609

  • 28 · Net assets with donor restrictions

    beginning of year $2,475,322 · end of year $2,883,893

Mission and programs · 2022

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.

Activities or mission (Part I)

YFC reaches young people everywhere, working together with local churches & other partners.

  • 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.

    Expenses $3,234,656 · Grants $310,607 · Revenue $1,380,897

  • Field Leadership: Staff and activities devoted to providing guidance and leadership to YFC Chapters. Examples include Field Directors, National Ministry Directors, and Expansion Planning.

    Expenses $3,164,498 · Revenue $1,517,441

  • Chapter Launches: Mission activity serving 11-19 year olds in the U.S. and on U.S. military bases around the world.

    Expenses $2,760,322 · Grants $101

  • Risk Management: Cost of providing various insurance products and Risk Management services to the movement.

    Expenses $2,241,347 · Revenue $1,963,876

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Barry C Huebner

    Chair / Secretary

    Total calculated
    $0
    Hours/week
    1

  • Jacob D Bland

    President/CEO

    Total calculated
    $219,708
    From this org
    $158,978
    From related orgs
    $0
    Other
    $60,730
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $158,878
    Bonus
    $0
    Other
    $100
    Deferred
    $13,961
    Nontaxable benefits
    $46,769
    Filer's total
    $219,708

  • K Gay Brown

    Vice Chair

    Total calculated
    $0
    Hours/week
    1

  • Andre' Dantzler

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Bobby Arkills

    Trustee (part year)

    Total calculated
    $0
    Hours/week
    1

  • Daniel S Kregel

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Derek S Jacobsen

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Gilbert T Hernandez

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • J Adele Lacombe

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Luther A Bradley

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Lynn M Breen

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Robert C Moeller

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Shani P Wilfred

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Sheryl A Haushalter

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Alison J King

    Corporate Vice-President

    Total calculated
    $118,764
    From this org
    $113,984
    From related orgs
    $0
    Other
    $4,780
    Hours/week
    50

  • Sean Wallinger

    Treasurer/CFO

    Total calculated
    $128,931
    From this org
    $124,587
    From related orgs
    $0
    Other
    $4,344
    Hours/week
    50

  • Daniel S Wolgemuth

    President Emeritus

    Total calculated
    $113,012
    From this org
    $111,660
    From related orgs
    $0
    Other
    $1,352
    Hours/week
    50

  • Kevin Bussema

    VP Strategic Alignment

    Total calculated
    $111,765
    From this org
    $108,365
    From related orgs
    $0
    Other
    $3,400
    Hours/week
    50

  • Nathan Jones

    President, YFC Foundation

    Total calculated
    $118,353
    From this org
    $105,603
    From related orgs
    $0
    Other
    $12,750
    Hours/week
    1

  • Ryan Allen

    National Director, Mission Growth

    Total calculated
    $116,913
    From this org
    $114,213
    From related orgs
    $0
    Other
    $2,700
    Hours/week
    50

  • Seth Baker

    Chief Ministry Strategist

    Total calculated
    $104,197
    From this org
    $103,957
    From related orgs
    $0
    Other
    $240
    Hours/week
    50

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 · Travel for companions
  • 1a · Housing allowance or residence for personal use
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

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
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 1a Travel for companions
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 received this benefit in FYE 6/30/23. During 22/23, the board approved the President/CEO's spouse to accompany the President/CEO when prudent for YFC business. These travel expenses were excluded from taxable income.
Schedule J, Part I, Line 1a Housing allowance or residence for personal use
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.

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

The 10 largest by cash amount. The API serves every itemized grant.

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 corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • YFC Resources Inc

    C Corporation · Sales of YFC related merchandise · CO · 100% owned · share of income $36,536 · share of assets $15,787 · controlled entity

    Directly controlled by Youth for ChristUSA Inc

Provenance

Return type
form_990
Tax year
2022
Filed
11 March 2024
IRS schema version
2022v5.0
Source object
202400719349301305

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