Civic Intelligence

American Youth Hostels-Hostelling Int'L the Metropolitan San Diego LLC

990 • Fiscal year 2020 • EIN 33-0739505

Apr 01, 2019 to Mar 31, 2020 • Filed on Feb 05, 2021

8455 Colesville Road No 1225Silver Spring, MD 20910

(240) 650-2100

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

96th percentile

1.43x

Higher debt load relative to assets than 96% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

71st percentile

0.35x

Higher debt load relative to revenue than 71% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

64th percentile

13%

Higher net margin than 64% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

96th percentile

$402,235

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 39.0% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

13th percentile

-6.4%

Faster asset growth than 13% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

22nd percentile

-21%

Faster revenue growth than 22% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$252,109

Down $17,133 (-6.4%) from 2019

Net Assets

Up

-$108,075

Up $133,396 (+55%) from 2019

Liabilities

Down

$360,184

Down $150,529 (-29%) from 2019

Revenue

Down

$1,030,574

Down $271,707 (-21%) from 2019

Expenses

Down

$897,178

Down $392,966 (-30%) from 2019

Net Income

Up

$133,396

Up $121,259 (+999%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0-$500KAssets 2011: $372,666Liabilities 2011: $76,289Net Assets 2011: $296,3772011Assets 2012: $372,966Liabilities 2012: $93,333Net Assets 2012: $279,6332012Assets 2013: $312,793Liabilities 2013: $632,284Net Assets 2013: -$319,4912013Assets 2014: $421,333Liabilities 2014: $388,743Net Assets 2014: $32,5902014Assets 2015: $411,135Liabilities 2015: $508,317Net Assets 2015: -$97,1822015Assets 2016: $378,361Liabilities 2016: $499,342Net Assets 2016: -$120,9812016Assets 2017: $350,036Liabilities 2017: $484,736Net Assets 2017: -$134,7002017Assets 2018: $306,160Liabilities 2018: $559,768Net Assets 2018: -$253,6082018Assets 2019: $269,242Liabilities 2019: $510,713Net Assets 2019: -$241,4712019Assets 2020: $252,109Liabilities 2020: $360,184Net Assets 2020: -$108,0752020Assets 2021: $252,109Liabilities 2021: $360,184Net Assets 2021: -$108,0752021

Highlighted filing

2020

Assets$252,109
Liabilities$360,184
Net Assets-$108,075

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $1,060,8792011Expenses 2012: $1,061,6142012Expenses 2013: $1,692,4572013Revenue 2014: $1,066,506Expenses 2014: $1,356,552Net Income 2014: -$290,0462014Revenue 2015: $1,196,365Expenses 2015: $1,209,766Net Income 2015: -$13,4012015Revenue 2016: $1,265,179Expenses 2016: $1,288,979Net Income 2016: -$23,8002016Revenue 2017: $1,266,258Expenses 2017: $1,279,977Net Income 2017: -$13,7192017Revenue 2018: $1,109,593Expenses 2018: $1,228,501Net Income 2018: -$118,9082018Revenue 2019: $1,302,281Expenses 2019: $1,290,144Net Income 2019: $12,1372019Revenue 2020: $1,030,574Expenses 2020: $897,178Net Income 2020: $133,3962020Revenue 2021: $0Expenses 2021: $0Net Income 2021: $02021

Highlighted filing

2020

Revenue$1,030,574
Expenses$897,178
Net Income$133,396
Jump To
Filing Snapshot
Filing Period
Apr 1, 2019 to Mar 31, 2020
Signed
Feb 5, 2021
Return Version
2019v5.2
Gross Receipts
$1,039,472
Mission and Program Overview

Mission

Ayh san diego promotes a deeper understanding of people, places and cultures to advance a more tolerant world through the hostel stay, learning programs and participation in national signature programs.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$244,740$210,981▼ $33,759
Prepaid Expenses and Deferred Charges$8,952$27,903▲ $18,951
Cash and Non-Interest-Bearing Accounts$5,809$10,629▲ $4,820
Accounts Receivable$9,640$1,950▼ $7,690
Inventories for Sale or Use$101$646▲ $545
Total Assets$269,242$252,109▼ $17,133
Liabilities
Accounts Payable and Accrued Expenses$478,908$312,721▼ $166,187
Deferred Revenue$31,805$47,463▲ $15,658
Total Liabilities$510,713$360,184▼ $150,529
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-241,471$-108,075▲ $133,396
Total Net Assets Fund Balance$-241,471$-108,075▲ $133,396
Total Liabilities and Net Assets / Fund Balance$269,242$252,109▼ $17,133

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$202,328$527,133$729,461
Equipment$8,653$73,316$81,969
Compensation and Service Providers

Board Members and Trustees

NameTitle
Peggy StevensDirector/chair
Charles HokansonDirector/vice Chair
Eric OetjenDirector/vice Chair
Roseanne LandayDirector/vice Chair
Alexandra EscobarDirector
Bruce MarsdenDirector
Dean PapademetriouDirector
Eitan ItkowitzDirector
Glen AzumaDirector
Joseph CheslerDirector
Lisa GurwitchDirector
Makeba ClayDirector
Nick AndradeDirector
Nicole SandovalDirector
Peter JenkelDirector
Tom CourtneyDirector
Violet AppleDirector
Walt KnoepfelDirector
Erika ByrnisonDirector/secretary (incoming)
Erin HamantDirector/secretary (outgoing)
Russell HedgeAsst Secretary/CEO
Jason FishbainAsst Secretary/chief Digit
Danielle Brumfitt NorrisAsst Secretary/VP External
Aaron ChaffeeAsst Secretary/VP Hostel Development
Lisa ZhuAsst Secretary/VP Human Resources
Lisa JordanAsst Secretary/VP Marketing
Greg CobleAsst Treasurer/SVP Finance
Michael RiversAsst Treasurer/VP Finance
Helmut RueckertSVP Programs/asst Secretary
Javier BujandaVP, Hostel Operations East
Revenue and Support

Revenue Composition

Contributions and Grants
$44
Program Service Revenue
$1,027,639
Investment Income
$0
Other Revenue
$2,891
All Other Contributions
$44
Change in Net Assets
$133,396
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$458,849
Salaries, Compensation, and Employee Benefits$438,329
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$352,600--$352,600
Occupancy$192,147--$192,147
All Other Expenses$86,352--$86,352
Other Employee Benefits$54,144--$54,144
Depreciation Depletion$33,759--$33,759
Payroll Taxes$27,628--$27,628
Information Technology$10,185--$10,185
Insurance$9,232--$9,232
Fees for Services Other$7,579--$7,579
Office Expenses$4,316--$4,316
Pension Plan Contributions$3,957--$3,957
Fees for Services Accounting-$3,800-$3,800
Other Expenses$3,258--$3,258
Travel$2,442--$2,442
Advertising$2,274--$2,274
Conferences and Meetings$713--$713
Total Functional Expenses$893,378$3,800$0$897,178
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The organization's form 990 is reviewed by the audit committee prior to its filing. The audit committee meets with the vp of finance, the svp finance and administration and the organization's auditors to review and discuss the audit and 990. The audit committee then brings a motion before the board of directors of american youth hostels, inc. To accept the audit and the filing of form 990.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy helps ensure that all institutional decisions are made solely to promote the best interests of american youth hostels, inc. Without favor or preference based on personal considerations, and to promote the highest ethical conduct in all transactions. Annually, each officer, director and key employee completes and signs a disclosure form to describe transactions and relationships that could result in a conflict or the appearance thereof. An updated conflict of interest policy was approved by the board of directors in march 2019, which provides for the audit committee to review each disclosure form filed by each officer, director and key employee, and take appropriate action to ensure full transparency and that the highest ethical standard is in place for all transactions and/or relationships. The goal is to permit hi usa to manage conflicting interests successfully and to reach optimum decisions with knowledge of the conflicts. Accordingly, so long as transactions are disclosed by board members to the hi usa board of directors; by committee members to the relevant hi usa committee; and/or by employees or volunteers to hi usa senior management; and the transactions are believed to be in the best interests of hi usa, they may lawfully be undertaken.

Form 990, Part VI, Section B, Line 15

For board members of this entity listed on part vii that are also employees of american youth hostels, inc., the use of independent compensation reviews, comparable data, and regular annual performance reviews determine the appropriate level of compensation for these employees.

Form 990, Part VI, Section C, Line 19

These documents are available upon request by contacting the organization via mail, telephone, or email at: american youth hostels attention: vp of finance 8455 colesville road, suite 1225 silver spring, md 20910 (240) 650-2100 [email protected]

Filing and Contact Details

Filer

Filer Name
American Youth Hostels-hostelling
EIN
33-0739505
Phone
2406502100
Address
8455 COLESVILLE ROAD NO 1225, SILVER SPRING, MD 20910

Signing Officer

Name
Michael Rivers
Title
CFO
Phone
2406502100
Signed
2021-02-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Russell Hedge
Formed
1997
Legal Domicile
CA
Voting Board Members
16
Independent Board Members
16
Employees
0
Volunteers
57

Preparer

Firm
Cohnreznick Llp
Address
7501 WISCONSIN AVENUE SUITE 400E, BETHESDA, MD 20814
Preparer
DANIEL O'SHEA
Phone
3016529100
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

Ayh san diego promotes a deeper understanding of people, places and cultures to advance a more tolerant world through the hostel stay, learning programs and participation in national signature programs.

FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

Our mission is "to help all, especially the young, gain a greater understanding of the world and its people through hostelling." in the hostel, learning programs and participation in national signature programs, we bring people together from diverse backgrounds to create interaction, dialogue and relationships that improve cultural understanding and create a more tolerant world.

FORM 990, PART IX, LINES 7-10, COMPENSATION:

Although the organization has no employees of its own, it reimburses a related entity for the services of that entity's employees. Those reimbursements are allocated on lines 7-10 as appropriate.

Financial Statement Notes

PART X, LINE 2:

The hostel has applied for and received a determination letter from the internal revenue service ("irs") to be treated as a tax exempt entity pursuant to section 501(c)(3) of the internal revenue code ("irc"). The hostel is subject to income taxes on revenue generated from other sources unrelated to its exempt purpose. Due to its tax exempt status, the hostel is not subject to income taxes on revenues that are generated related to its exempt purpose. The hostel is required to file and does file tax returns with the irs and other taxing authorities. Income tax returns filed by the hostel are subject to examination by the internal revenue service for a period of three years. While no other tax returns are currently being examined by the internal revenue service, tax years since 2016 remain open. The hostel has adopted the accounting guidance from the accounting standards codification for accounting for uncertainty in income taxes. As of march 31, 2020 and 2019, no material unrecognized tax provision or benefit exists. Management believes there are no positions that would result in additional tax assets or liabilities.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR/VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR/SECRETARY (INCOMING)
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR/SECRETARY (OUTGOING)
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR/CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt24ASST SECRETARY/VP MARKETING
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