Form 990 for tax year 2023

Filed by MILITARY COMMUNITY YOUTH MINISTRIES.

Totals

Total revenue: $2,420,149
Total expenses: $2,798,874
Contributions and grants received: $2,285,809
Grants paid: $136,494
Program service revenue: $128,654
Investment income: $11,354
Other revenue: -$5,668
Total assets, end of year: $1,208,228
Total liabilities, end of year: $22,231
Net assets or fund balances, end of year: $1,185,997
Program services expenses (Part IX): $2,093,102
Management and general expenses: $613,679
Fundraising expenses: $92,093
Program service expenses (Part III): $2,093,102

Program services were 74.8% 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.

1a · Federated campaigns

$5,063
1c · Fundraising events

$53,888
1f · All other contributions, gifts and grants

$2,226,858
2a · Program service revenue: Camp/ Serv and Project Fees

total $128,654 · related or exempt $128,654
2f · All other program service revenue

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
3 · Investment income

total $11,354 · excluded $11,354
6c · Rental income or loss

real property $0 · personal property $0
7c · Gain or loss

securities $0 · other assets $0
8a · Fundraising events: gross income

$0
8a · Fundraising events: contributions included on line 1c

$53,888
8b · Fundraising events: direct expenses

$8,730
8c · Net income from fundraising events

total -$8,730 · excluded -$8,730
11d · All other revenue

total $3,062 · related or exempt $0 · unrelated business $0 · excluded $3,062
11e · Other revenue, total

$3,062

Functional expenses

Part IX, the statement of functional expenses.

1 · Grants to domestic organizations and governments

total $5,000 · program services $5,000
2 · Grants to domestic individuals

total $131,494 · program services $131,494
4 · Benefits paid to or for members

total $0 · program services $0
5 · Compensation of officers, directors and key employees

total $122,122 · management and general $122,122
7 · Other salaries and wages

total $1,656,633 · program services $1,371,575 · management and general $240,058 · fundraising $45,000
11c · Fees: accounting

total $18,211 · management and general $18,211
11e · Fees: professional fundraising services

total $0 · fundraising $0
11g · Fees: other

total $43,957 · program services $0 · management and general $43,957 · fundraising $0
12 · Advertising and promotion

total $38,763 · management and general $29,072 · fundraising $9,691
13 · Office expenses

total $84,548 · program services $29,094 · management and general $45,111 · fundraising $10,343
14 · Information technology

total $1,536 · program services $768 · management and general $768
16 · Occupancy

total $224,591 · program services $186,761 · management and general $34,391 · fundraising $3,439
17 · Travel

total $52,179 · program services $41,785 · management and general $5,197 · fundraising $5,197
19 · Conferences, conventions and meetings

total $199,836 · program services $149,877 · management and general $39,967 · fundraising $9,992
22 · Depreciation, depletion and amortization

total $1,084 · program services $759 · management and general $217 · fundraising $108
23 · Insurance

total $34,608 · management and general $34,608
24a · Other expenses: Events

total $184,312 · program services $175,989 · fundraising $8,323
24e · All other expenses

total $0 · program services $0 · management and general $0 · fundraising $0
26 · Joint costs (an allocation of the lines above)

total $25,187 · program services $10,162 · management and general $7,294 · fundraising $7,731

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $517,976 · end of year $325,088
2 · Savings and temporary cash investments

beginning of year $1,039,000 · end of year $694,290
3 · Pledges and grants receivable

beginning of year $6,210 · end of year $132,347
4 · Accounts receivable

end of year $5,193
5 · Loans and receivables from officers and key people

beginning of year $0 · end of year $0
6 · Loans and receivables from disqualified persons

beginning of year $0 · end of year $0
9 · Prepaid expenses and deferred charges

beginning of year $28,976 · end of year $50,587
10a · Land, buildings and equipment: cost or other basis

$18,615
10b · Land, buildings and equipment: accumulated depreciation

$17,892
10c · Land, buildings and equipment, net

beginning of year $1,807 · end of year $723
12 · Investments: other securities

beginning of year $0
13 · Investments: program-related

beginning of year $0
15 · Other assets

beginning of year $0 · end of year $0
17 · Accounts payable and accrued expenses

beginning of year $27,157 · end of year $22,231
22 · Loans and payables to officers and key people

beginning of year $0 · end of year $0
25 · Other liabilities

beginning of year $0 · end of year $0
27 · Net assets without donor restrictions

beginning of year $1,509,077 · end of year $1,088,533
28 · Net assets with donor restrictions

beginning of year $57,735 · end of year $97,464

Mission and programs · 2023

Mission

The Mission of MCYM/Club Beyond is to: "Celebrate life with military teens, introduce them to the Life Giver, and help them become more like Him."

Activities or mission (Part I)

Provide Christian ministry to junior and senior high school age youth of US military personnel.

Military Community Youth Ministries (MCYM) provides the Club Beyond program to the teen-aged children of U.S. Military Families stationed around the world. All program service expenses (which exclude management and fundraising expenses) function in direct support of providing the Club Beyond program to military teens at U.S. Military installations around the world. During this fiscal year, these program service expenses were used to bring MCYM's Club Beyond program to U.S. military installations located in a number of different countries on multiple continents. See Schedule O for continuation of program service accomplishments.

Expenses $2,093,102 · Grants $136,494 · Revenue $128,654

As filed on the 2023 return.

Listed in Part VII

Mr Marty McCarty

Chief Executive Officer

Total calculated

$166,893

From this org

$98,711

From related orgs

$0

Other

$68,182

Hours/week

30

Schedule J breakdown matched by us

Base

$97,671

Bonus

$0

Other

$1,040

Deferred

$26,748

Nontaxable benefits

$41,434

Filer's total

$166,893
Mr Phil Alfrey

President/Secretary

Total calculated

$174,212

From this org

$101,726

From related orgs

$0

Other

$72,486

Hours/week

40

Schedule J breakdown matched by us

Base

$101,411

Bonus

$0

Other

$315

Deferred

$23,679

Nontaxable benefits

$48,807

Filer's total

$174,212
Mr Rick Martin

Chair

Total calculated

$0

Hours/week

5
Mrs Kay Curling

Vice Chair

Total calculated

$0

Hours/week

5
Dr Shon Neyland

Board Member

Total calculated

$0

Hours/week

2
Mr Andy Hutchison

Board Member

Total calculated

$0

Hours/week

2
Mr Hal Chappelle

Board Member

Total calculated

$0

Hours/week

2
Mr Jeff Hawkins

Board Member

Total calculated

$0

Hours/week

2
Mr Jerry Mann

Board Member

Total calculated

$0

Hours/week

2
Mr John Pickler

Board Member

Total calculated

$0

Hours/week

2
Mr Malcolm Briggs

Board Member

Total calculated

$0

Hours/week

2
Mr Mark Tidd

Board Member (part year)

Total calculated

$0

Hours/week

2
Mr Paul Johnson

Board Member

Total calculated

$0

Hours/week

2
Mr Rich Gross

Board Member

Total calculated

$0

Hours/week

2
Mr Sam Bradshaw

Board Member

Total calculated

$0

Hours/week

2
Mr Scott Brill

YL Representative

Total calculated

$0

Hours/week

2
Mr Steve Thompson

YL Representative

Total calculated

$0

Hours/week

2
Mrs Cynthia Anderson

Board Member

Total calculated

$0

Hours/week

2
Mrs Deena DeLaura

Board Member

Total calculated

$0

Hours/week

2
Mrs Priscilla Fox

Board Member

Total calculated

$0

Hours/week

2
Ms Patricia Collins

Board Member

Total calculated

$0

Hours/week

2
Ms Rebekah Sanchez

Board Member

Total calculated

$0

Hours/week

2
Ms Donna Simmons

Treasurer

Total calculated

$76,884

From this org

$71,830

From related orgs

$0

Other

$5,054

Hours/week

40

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
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: The CEO's spouse is an employee of Young Life, an unrelated organization to MCYM. She occasionally travels with the CEO for bona fide MCYM ministry purposes. These travel expenses are covered by MCYM and are not treated as compensation.
Schedule J, Part III Form 990 Part VII, Section A, Line 5: The compensation for Marty McCarty, CEO, was paid by Young Life, an organization unrelated to Military Community Youth Ministries (MCYM). The CEO works as a seconded employee for MCYM as a three-quarter time employee. His pro-rated compensation for the 2023 calendar year included salary of $98,711 and non-taxable benefits of $68,182 (which includes $26,685 in housing allowance). President/Secretary Phil Alfrey is also a seconded employee from YL. A total of $101,726 in wages and $72,486 in benefits (including a housing allowance of $21,096) was paid by YL for Phil's services rendered to the filing organization. The remaining portion of his wages was paid by MCYM via reimbursements to YL.
Schedule J, Part II COMPENSATION FROM AN UNRELATED ORGANIZATION OR INDIVIDUAL: NAME - MR. PHIL ALFREY, COMPENSATION FROM UNRELATED ORGANIZATION - 162212.000000, NAME OF UNRELATED ORGANIZATION - YOUNG LIFE, TYPE OF COMPENSATION - WAGES AND BENEFITS
Schedule J, Part II COMPENSATION FROM AN UNRELATED ORGANIZATION OR INDIVIDUAL: NAME - MR. MARTY MCCARTY, COMPENSATION FROM UNRELATED ORGANIZATION - 156893.000000, NAME OF UNRELATED ORGANIZATION - YOUNG LIFE, TYPE OF COMPENSATION - WAGES AND BENEFITS

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.

Provenance

Return type: form_990
Tax year: 2023
Filed: 16 December 2024
IRS schema version: 2023v5.1
Source object: 202423519349301022

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