Youth for Christusa Inc

“The organization has members referred to as the Council of Delegates. There is a single class of Delegates. All delegates are selected from the organization's Association of Churches then full-time credentialed ministry staff and ratified by an approval of 3/4 of Council of Delegates.”

“Four board members are chosen by and from the Council of Delegates.”

“The Council of Delegates has the ability to vote on changes to the Articles of Incorporation and has exclusive power to veto changes to the Bylaws.”

“The Form 990 is prepared by an independent CPA firm and reviewed in detail by the Treasurer and Controller for accuracy. The return is then distributed to the board of directors for their review prior to being filed with the IRS.”

“The President's cabinet and the finance team monitor transactions on an ongoing basis to determine if any conflicts of interest exist. The officers and directors are also required to disclose annually any interests that could give rise to conflicts. If a potential conflict is identified, the person with the conflict will excuse his/her self from the decision making process when the board votes on the transaction. No transaction is entered into unless it is determined to be in the best interest of YFC.”

“The executive team of the board reviews officer compensation on an annual basis, using comparability data to determine recommended compensation and benefit levels. The executive team then submits their recommendations to the board, and the independent board members vote on officer compensation. All deliberations and decisions are documented in the board minutes.”

“YFC makes its 990 public copy available on its website and available upon request. YFC makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

“Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C.”

“Other Program revenue - Total Revenue: 772651, Related or Exempt Function Revenue: 772651, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;”

“Youth For Christ/USA is recognized by the IRS as a church described in section 170(b)(1)(A)(i). It is not required to file Form 990 but does so voluntarily.”

“(Expenses $ 2,325,956 including grants of $ 4,000)(Revenue $ 2,118,755) Risk Management: Cost of providing various insurance products and Risk Management services to the movement.”

“Change in Value of Subsidiary - 314; Gain on investment in Captive Insurance Company - 129661;”