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Nonprofiteer
← YOUNG MENS CHRISTIAN ASSOCIATION OF ORANGE COUNTY

Form 990 for tax year 2023

Filed by YOUNG MENS CHRISTIAN ASSOCIATION OF ORANGE COUNTY.

Totals

Total revenue
$50,059,287
Total expenses
$46,602,697
Contributions and grants received
$14,140,063
Grants paid
$704,053
Program service revenue
$33,706,331
Investment income
$1,219,021
Other revenue
$993,872
Total assets, end of year
$64,310,599
Total liabilities, end of year
$7,047,450
Net assets or fund balances, end of year
$57,263,149
Program services expenses (Part IX)
$39,710,422
Management and general expenses
$6,729,797
Fundraising expenses
$162,478
Program service expenses (Part III)
$39,710,422

Program services were 85.2% 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

    $161,330

  • 1e · Government grants (contributions)

    $11,612,475

  • 1f · All other contributions, gifts and grants

    $2,366,258

  • 2a · Program service revenue: CHILDCARE FEES

    total $21,162,656 · related or exempt $21,162,656

  • 2b · Program service revenue: MEMBERSHIP FEES

    total $5,849,099 · related or exempt $5,849,099

  • 2c · Program service revenue: HEALTH AND FITNESS FEES

    total $2,514,000 · related or exempt $2,514,000

  • 2d · Program service revenue: ADVANTURE GUIDE FEES

    total $2,151,248 · related or exempt $2,151,248

  • 2e · Program service revenue: CAMP FEES

    total $1,229,606 · related or exempt $1,229,606

  • 2f · All other program service revenue

    total $799,722 · related or exempt $799,722

  • 3 · Investment income

    total $1,387,686 · unrelated business $492 · excluded $1,387,194

  • 6a · Gross rents

    real property $237,457

  • 6b · Less rental expenses

    real property $227,920

  • 6c · Rental income or loss

    real property $9,537

  • 6d · Net rental income or loss

    total $9,537 · excluded $9,537

  • 7a · Gross sales of assets other than inventory

    securities $5,480,951 · other assets $2,225

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

    securities $5,613,328 · other assets $38,513

  • 7c · Gain or loss

    securities -$132,377 · other assets -$36,288

  • 7d · Net gain or loss

    total -$168,665 · excluded -$168,665

  • 8a · Fundraising events: gross income

    $189,955

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

    $161,330

  • 8b · Fundraising events: direct expenses

    $178,395

  • 8c · Net income from fundraising events

    total $11,560 · excluded $11,560

  • 11a · Other revenue: CONTRACTED SERVICES REVENUE

    total $446,418 · related or exempt $446,418

  • 11b · Other revenue: MISCELLANEOUS REVENUE

    total $264,854 · related or exempt $264,854

  • 11c · Other revenue: NON-EFT ADMINISTRATION FEE

    total $216,151 · excluded $216,151

  • 11d · All other revenue

    total $45,352 · excluded $45,352

  • 11e · Other revenue, total

    $972,775

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $704,053 · program services $704,053

  • 5 · Compensation of officers, directors and key employees

    total $1,809,471 · management and general $1,757,071 · fundraising $52,400

  • 7 · Other salaries and wages

    total $24,722,983 · program services $22,708,777 · management and general $1,998,319 · fundraising $15,887

  • 9 · Other employee benefits

    total $2,429,806 · program services $1,991,966 · management and general $429,674 · fundraising $8,166

  • 10 · Payroll taxes

    total $1,992,518 · program services $1,789,010 · management and general $198,076 · fundraising $5,432

  • 11f · Fees: investment management

    total $35,609 · management and general $35,609

  • 11g · Fees: other

    total $1,369,809 · program services $245,091 · management and general $1,122,919 · fundraising $1,799

  • 13 · Office expenses

    total $1,523,020 · program services $1,390,049 · management and general $125,768 · fundraising $7,203

  • 16 · Occupancy

    total $2,708,632 · program services $2,447,544 · management and general $261,053 · fundraising $35

  • 17 · Travel

    total $33,739 · program services $28,124 · management and general $5,369 · fundraising $246

  • 19 · Conferences, conventions and meetings

    total $468,657 · program services $289,084 · management and general $174,274 · fundraising $5,299

  • 22 · Depreciation, depletion and amortization

    total $1,062,303 · program services $946,271 · management and general $116,032

  • 23 · Insurance

    total $598,135 · program services $598,135

  • 24a · Other expenses: PROGRAM MATERIALS

    total $3,201,931 · program services $3,132,813 · management and general $69,117 · fundraising $1

  • 24b · Other expenses: ACTIVITY ADMISSIONS

    total $1,993,253 · program services $1,993,253

  • 24c · Other expenses: CREDIT CARD AND BANK FE

    total $672,823 · program services $459,796 · management and general $190,344 · fundraising $22,683

  • 24d · Other expenses: FAIR SHARE

    total $425,699 · program services $400,239 · management and general $14,668 · fundraising $10,792

  • 24e · All other expenses

    total $850,256 · program services $586,217 · management and general $231,504 · fundraising $32,535

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,782,244 · end of year $969,104

  • 2 · Savings and temporary cash investments

    beginning of year $4,019,461 · end of year $8,957,366

  • 3 · Pledges and grants receivable

    beginning of year $20,411,481 · end of year $14,573,181

  • 4 · Accounts receivable

    beginning of year $1,994,226 · end of year $2,693,832

  • 9 · Prepaid expenses and deferred charges

    beginning of year $288,616 · end of year $490,116

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

    $29,749,983

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

    $18,120,267

  • 10c · Land, buildings and equipment, net

    beginning of year $11,236,843 · end of year $11,629,716

  • 11 · Investments: publicly traded securities

    beginning of year $17,701,820 · end of year $23,351,213

  • 15 · Other assets

    beginning of year $3,904,771 · end of year $1,646,071

  • 17 · Accounts payable and accrued expenses

    beginning of year $3,529,934 · end of year $4,192,289

  • 19 · Deferred revenue

    beginning of year $1,227,017 · end of year $1,184,859

  • 25 · Other liabilities

    beginning of year $3,771,925 · end of year $1,670,302

  • 27 · Net assets without donor restrictions

    beginning of year $30,509,688 · end of year $33,355,784

  • 28 · Net assets with donor restrictions

    beginning of year $22,300,898 · end of year $23,907,365

Mission and programs · 2023

Mission

STRENGTHENING THE FOUNDATIONS OF COMMUNITY IS OUR CAUSE. WE WORK TO MAKE SURE THAT EVERYONE REGARDLESS OF AGE, INCOME, OR BACKGROUND HAS THE OPPORTUNITY TO LEARN, GROW, AND THRIVE THROUGH OUR FACILITIES, FITNESS PROGRAMS, FAMILY PROGRAMMING, COMMUNITY EVENTS, AND MORE.

Activities or mission (Part I)

SEE SCHEDULE O.THE YMCA OF ORANGE COUNTY PUTS CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND, AND BODY FOR ALL. WE AIM TO IMPROVE LIVES AND STRENGTHEN CHARACTER BY FOSTERING YOUTH AND FAMILY DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY DRIVEN BY PASSIONATE STAFF AND VOLUNTEERS.

  • SEE SCHEDULE O.CHILD CARE: THE YMCA OF ORANGE COUNTY PROVIDES A SAFE AND INCLUSIVE BEFORE-AND-AFTER SCHOOL CARE PROGRAM WHICH SUPPORTS THE NEEDS AND PRIORITIES OF THE CHILD, THE FAMILY, AND THE SCHOOL. OUR PROGRAMS FACILITATE THE DEVELOPMENT OF THE WHOLE CHILD THROUGH MEANINGFUL EXPERIENCES, PROGRAMS, AND COLLABORATIONS THAT BUILD RELATIONSHIPS AND A SENSE OF COMMUNITY. CURRENTLY, THE YMCA OF ORANGE COUNTY DELIVERS CURRICULUM-BASED PROGRAMMING AT 80 LOCATIONS THROUGHOUT ORANGE COUNTY, SAN GABRIEL VALLEY, RIVERSIDE COUNTY, AND POMONA VALLEY. IN ADDITION, WE PROVIDE YEAR-ROUND EXPERIENCES THROUGH DAY CAMPS AND ENRICHMENT CLUBS. YOUTH EXPERIENCE CURRICULUM THROUGH A VARIETY OF CONTENT AREAS, HANDS-ON ACTIVITIES, CLUBS, SERVICE-LEARNING PROJECTS, AND ENRICHMENT CENTERS.

    Expenses $21,461,057 · Grants $704,053 · Revenue $21,162,656

  • SEE SCHEDULE O.MEMBERSHIP AND HEALTH AND FITNESS: THE YMCA OF ORANGE COUNTY PROVIDES COMPREHENSIVE HEALTH & WELLNESS PROGRAMMING TO YOUTH AND ADULTS. THROUGH QUALITY PROGRAMS AND PARTNERSHIPS THAT SPAN ACROSS 6 LOCATIONS AND 6 CITIES, THE COMMUNITY RECEIVES OPPORTUNITIES TO ENGAGE IN HEALTHIER HABITS, COMMUNITY INVOLVEMENT, GIVING BACK, AND BEING CONNECTED. THE Y IS A PLACE WHERE EVERYONE CAN WORK TOWARD THEIR OWN GOALS BY CHALLENGING THEMSELVES TO LEARN A NEW SKILL OR HOBBY, FOSTERING CONNECTIONS WITH FRIENDS, AND BRINGING LOVED ONES CLOSER TOGETHER THROUGH FAMILY-CENTERED HEALTHY ACTIVITIES. AT THE Y, IT'S NOT THE ACTIVITY AS MUCH AS IT IS ABOUT THE BENEFITS OF LIVING HEALTHIER TOGETHER AS A COMMUNITY.

    Expenses $8,297,174 · Revenue $8,363,099

  • SEE SCHEDULE O.NEW HORIZONS: THE YMCA OF ORANGE COUNTY'S MISSION DOES NOT STOP AT TRADITIONAL SCHOOL OR FITNESS SETTING BUT EXTENDS BEYOND TO MEET THE NEEDS OF THOSE IN OUR COMMUNITY. THROUGH KEY PROGRAMS, THE Y OFFERS ALL COMMUNITY MEMBERS THE ABILITY TO PARTICIPATE IN PROGRAMS, MAKE NEW FRIENDS, BUILD MEMORIES, AND LIVE LIFE TO THEIR BEST.NEW HORIZONS IS A PROGRAM FOR ADULTS 18+ LIVING WITH DEVELOPMENTAL DISABILITIES AND SPECIAL NEEDS. THE NEW HORIZONS PROGRAM PROVIDES SAFE AND SUPERVISED RECREATIONAL OUTINGS IN THE COMMUNITY THAT OFFER SOCIAL INTERACTION, SKILL BUILDING, AND LIFE-LONG FRIENDSHIPS. WHILE PARTICIPANTS ARE HAVING FUN, THEIR FULL-TIME CAREGIVERS ARE PROVIDED WITH THE "TIME-OFF" THEY NEED TO BETTER CARE FOR THEIR LOVED ONES.

    Expenses $7,018,933 · Revenue $1,510,994

  • ADVENTURE GUIDES: THE ADVENTURE GUIDES PROGRAM WAS DEVELOPED BY THE Y TO HELP STRENGTHEN FAMILY RELATIONSHIPS. THE PROGRAM FOSTERS COMPANIONSHIP AND UNDERSTANDING AND SETS A FOUNDATION FOR POSITIVE, LIFELONG RELATIONSHIPS BETWEEN PARENT AND CHILD, AGES 3-12. THE PROGRAM IS DESIGNED TO BUILD A SENSE OF SELF-ESTEEM AND PERSONAL WORTH THROUGH EXPERIENCES IN NATURE, AT EVENTS, IN PLAY, AND MORE. THE PROGRAM PROVIDES THE FRAMEWORK TO MEET A MUTUAL NEED OF SPENDING ENJOYABLE, CONSTRUCTIVE, AND QUALITY TIME TOGETHER.

    Expenses $2,105,708 · Revenue $2,151,248

  • CAMPS: Y CAMP HAS BEEN A TRADITION DATING BACK TO AS EARLY AS 1885. THE Y OFFERS A VARIETY OF CAMPS CREATED TO MEET THE NEEDS OF FAMILIES. THE Y CAMPS INCLUDE RESIDENTIAL, SUMMER DAY CAMPS, WINTER DAY CAMPS, AND SPECIALTY CAMPS. EACH CAMP IS DESIGNED WITH THE Y'S CORE VALUES OF CARING, HONESTY, RESPECT, AND RESPONSIBILITY AT THE CENTER OF ALL ACTIVITIES. Y CAMP PROGRAMS ARE EDUCATIONAL AND EXPERIENTIAL; THEY FOSTER COGNITIVE DEVELOPMENT, PHYSICAL WELL-BEING, SOCIAL GROWTH, CHARACTER DEVELOPMENT, LEADERSHIP SKILLS, AND A RESPECT FOR THE ENVIRONMENT. THROUGH A VARIETY OF ENGAGING ACTIVITIES AND THE USE OF NATURAL SURROUNDINGS, Y CAMP PROGRAMS ENCOURAGE PARTICIPANTS TO EXPLORE AND DEVELOP THEIR INTERESTS AND ABILITIES IN A SAFE AND NURTURING ENVIRONMENT.

    Expenses $827,550 · Revenue $1,229,606

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Jeff McBride

    PRESIDENT & CEO

    Total calculated
    $693,720
    From this org
    $614,679
    From related orgs
    $0
    Other
    $79,041
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $441,275
    Bonus
    $167,682
    Other
    $5,722
    Deferred
    $36,300
    Nontaxable benefits
    $42,741
    Filer's total
    $693,720

  • Sean Peasley

    CHAIR

    Total calculated
    $0
    Hours/week
    10

  • David K Lamb

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Juliette Munier

    2ND VICE CHAIR

    Total calculated
    $0
    Hours/week
    2

  • John Rochford

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • Ryan Fessler

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Rosanna Coveyou

    PAST BOARD CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Brian Constable

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Greg Custer

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Matt Gerlach

    BOARD MEMBER (AS OF 04/01/23)

    Total calculated
    $0
    Hours/week
    2

  • Michael Hahn

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Minh Hoang

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Jess Meyers

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Don Saulic

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Jay Scott

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Tony Spriggs

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Dolores Daly

    COO, ASST. SECRETARY

    Total calculated
    $318,774
    From this org
    $283,355
    From related orgs
    $0
    Other
    $35,419
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $251,469
    Bonus
    $30,572
    Other
    $1,314
    Deferred
    $31,169
    Nontaxable benefits
    $4,250
    Filer's total
    $318,774

  • Christine Salas

    CAO

    Total calculated
    $292,526
    From this org
    $252,134
    From related orgs
    $0
    Other
    $40,392
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $212,605
    Bonus
    $38,215
    Other
    $1,314
    Deferred
    $27,735
    Nontaxable benefits
    $12,657
    Filer's total
    $292,526

  • Anna Romiti

    VP MARKETING AND COMMUNICATIONS

    Total calculated
    $209,598
    From this org
    $184,241
    From related orgs
    $0
    Other
    $25,357
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $171,524
    Bonus
    $11,603
    Other
    $1,114
    Deferred
    $20,267
    Nontaxable benefits
    $5,090
    Filer's total
    $209,598

  • Kaycee Martin

    DIRECTOR OF OPERATIONS

    Total calculated
    $205,712
    From this org
    $185,045
    From related orgs
    $0
    Other
    $20,667
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $164,848
    Bonus
    $19,107
    Other
    $1,090
    Deferred
    $20,355
    Nontaxable benefits
    $312
    Filer's total
    $205,712

  • Dorain Cassell

    DIRECTOR OF OPERATIONS

    Total calculated
    $190,384
    From this org
    $167,484
    From related orgs
    $0
    Other
    $22,900
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $150,122
    Bonus
    $15,976
    Other
    $1,386
    Deferred
    $18,423
    Nontaxable benefits
    $4,477
    Filer's total
    $190,384

  • Matthew Langley

    CONTROLLER

    Total calculated
    $184,792
    From this org
    $164,670
    From related orgs
    $0
    Other
    $20,122
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $153,528
    Bonus
    $10,132
    Other
    $1,010
    Deferred
    $13,454
    Nontaxable benefits
    $6,668
    Filer's total
    $184,792

  • Bryan Le

    IT NET ARCHITECT & ENGINEER MANAGER

    Total calculated
    $173,152
    From this org
    $155,222
    From related orgs
    $0
    Other
    $17,930
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $150,824
    Bonus
    $3,377
    Other
    $1,021
    Deferred
    $17,075
    Nontaxable benefits
    $855
    Filer's total
    $173,152

  • Tung Ngo

    IT APP DEVELOPMENT & PROJECT MANAGER

    Total calculated
    $170,661
    From this org
    $153,636
    From related orgs
    $0
    Other
    $17,025
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $148,751
    Bonus
    $3,715
    Other
    $1,170
    Deferred
    $16,900
    Nontaxable benefits
    $125
    Filer's total
    $170,661

  • Elizabeth Macaller

    EXECUTIVE DIRECTOR (THRU 09/29/23)

    Total calculated
    $129,268
    From this org
    $118,986
    From related orgs
    $0
    Other
    $10,282
    Hours/week
    40

  • Crystal Immerman

    EXCT ADMINISTRATIVE ASSISTANT TO CEO

    Total calculated
    $120,334
    From this org
    $104,406
    From related orgs
    $0
    Other
    $15,928
    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 · Tax indemnification and gross-up payments
  • 1a · Health or social club dues or initiation fees
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 6a · Pay contingent on this organization's net earnings

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
  • 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)

PART I, LINE 1A
THE YMCA PAYS A MONTHLY FEE FOR A GOLF MEMBERSHIP FOR THE CEO/PRESIDENT. ANY NON-BUSINESS RELATED EXPENSES ARE PAID BY THE CEO/PRESIDENT.
PART I, LINE 1B
BONUSES ARE DETERMINED ON A NET BASIS AND GROSSED UP FOR PAYROLL PURPOSES. THERE IS NO WRITTEN POLICY REGARDING THE MONTHLY GOLF MEMBERSHIP.
PART I, LINE 3
THE EXECUTIVE COMPENSATION COMMITTEE IS A STANDING COMMITTEE OF THE YMCA OF ORANGE COUNTY BOARD OF DIRECTORS COMMISSIONED TO ANNUALLY REVIEW THE COMPENSATION PAID TO THE CHIEF EXECUTIVE OFFICER (CEO) OF THE ORGANIZATION. ADDITIONAL RESOURCES, SUCH AS PUBLIC COMPENSATION DATA AND THE US OF AN OUTSIDE COMPENSATION CONSULTANT ARE USED IN THE ANNUAL REVIEW PROCESS IN DETERMINE THE ANNUAL COMPENSATION FOR THE CEO.
PART I, LINE 6
THE CEO'S ANNUAL BONUS IS BASED ON PERFORMANCE AND IS DETERMINED BY THE EXECUTIVE COMPENSATION COMMITTEE.

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.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • TIPPER LLC

    RENTAL · CA · income $446,274 · assets $4,586,465

    Directly controlled by YOUNG MEN'S CHRISTIAN ASSOCIATION OF ORANGE COUNTY

Provenance

Return type
form_990
Tax year
2023
Filed
13 September 2024
IRS schema version
2023v5.1
Source object
202402609349301835

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