2025-11-14T20:29:58-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 225 S LAKE AVE 900 PASADENA CA 91101 990 2024-01-01 951644055 YOUNG MEN'S CHRISTIAN ASSOCIATION OF ORANGE COUNTY YOUN 7145499622 13821 NEWPORT AVE 200 TUSTIN CA 92780 JEFF MCBRIDE PRESIDENT & CEO 7145499622 2025-11-13 1 1 LAUREN A HAVERLOCK P00545829 3104770450 2025-11-13 2024 2025-03-06 01:10:19Z YMCA OF ORANGE COUNTY JEFF MCBRIDE 13821 NEWPORT AVE 200 TUSTIN CA 92780 60261872 0 X YMCAORC.ORG X 1922 CA SEE SCHEDULE O. 17 16 1999 139 1908 0 14140063 19250129 33706331 35781168 1219021 1342050 993872 566871 50059287 56940218 704053 680847 0 0 30954778 36661365 0 0 279915 14943866 16606919 46602697 53949131 3456590 2991087 64310599 69895530 7047450 6896663 57263149 62998867 X 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. 0 0 25457330 680847 21875455 SEE SCHEDULE O.CHILD CARE: THE YMCA OF ORANGE COUNTY CONNECTS FAMILIES AND SUPPORTS YOUTH THROUGH SAFE, INCLUSIVE, AND DEVELOPMENTALLY SUPPORTIVE BEFORE- AND AFTER-SCHOOL PROGRAMS. THESE PROGRAMS FOSTER BELONGING AND HELP CHILDREN FEEL VALUED AS PART OF THEIR SCHOOL AND COMMUNITY. CHILDREN ARE SUPPORTED ACADEMICALLY, SOCIALLY, AND EMOTIONALLY THROUGH STRUCTURED ACTIVITIES, HANDS-ON LEARNING, PHYSICAL PLAY, ENRICHMENT CLUBS, AND OPPORTUNITIES TO BUILD POSITIVE PEER AND MENTOR RELATIONSHIPS.ROOTED IN THE Y'S PILLARS OF CONNECTION (RELATIONSHIPS), PEOPLE (FAMILY SUPPORT), AND WELLNESS (WHOLE-CHILD DEVELOPMENT), THESE PROGRAMS CREATE CONSISTENT ENVIRONMENTS WHERE CHILDREN CAN LEARN, GROW, AND DEVELOP CONFIDENCE. THE YMCA CURRENTLY PROVIDES CURRICULUM-BASED YOUTH DEVELOPMENT PROGRAMS AT OVER 103 SCHOOL-BASED LOCATIONS ACROSS ORANGE COUNTY, RIVERSIDE COUNTY, POMONA VALLEY, AND EAST SAN GABRIEL VALLEY, AS WELL AS SEASONAL DAY CAMPS AND YEAR-ROUND ENRICHMENT EXPERIENCES. 8222573 8971957 SEE SCHEDULE O.MEMBERSHIP AND WELLNESS: THE YMCA OF ORANGE COUNTY PROVIDES COMMUNITY-BASED HEALTH AND WELLNESS PROGRAMS THAT SUPPORT INDIVIDUALS AND FAMILIES ACROSS EVERY STAGE OF LIFE. THE Y APPROACHES WELLNESS HOLISTICALLY, ADDRESSING PHYSICAL ACTIVITY, MENTAL WELL-BEING, SOCIAL CONNECTION, AND EMOTIONAL RESILIENCE. THROUGH FITNESS CENTERS, AQUATICS PROGRAMS, YOUTH AND ADULT SPORTS, SENIOR ENGAGEMENT PROGRAMS, AND FAMILY-CENTERED RECREATION ACROSS 5 WELLNESS LOCATIONS, PARTICIPANTS MAINTAIN AND IMPROVE THEIR OVERALL HEALTH.PROGRAMMING IS INTENTIONALLY DESIGNED TO PROMOTE CONNECTION (MEANINGFUL RELATIONSHIPS AND COMMUNITY BELONGING), PEOPLE (STRENGTHENING FAMILY AND SOCIAL BONDS), AND WELLNESS (SUPPORTING HEALTHY LIVING FOR MIND, BODY, AND SPIRIT). THE Y PROVIDES ACCESSIBLE OPPORTUNITIES FOR MEMBERS TO SET PERSONAL GOALS, DEVELOP HEALTHY HABITS, AND ENGAGE IN A SUPPORTIVE COMMUNITY ENVIRONMENT WHERE EVERYONE IS WELCOMED AND VALUED. 9539508 693809 SEE SCHEDULE O.NEW HORIZONS: THE YMCA OF ORANGE COUNTY'S NEW HORIZONS PROGRAM SERVES ADULTS (18+) WITH DEVELOPMENTAL AND INTELLECTUAL DISABILITIES BY PROVIDING INCLUSIVE, COMMUNITY-BASED SOCIAL AND RECREATIONAL EXPERIENCES. PARTICIPANTS ENGAGE IN GROUP OUTINGS, WELLNESS ACTIVITIES, SKILL-BUILDING PROGRAMS, AND VOLUNTEER OPPORTUNITIES THAT PROMOTE INDEPENDENCE, CONFIDENCE, COMMUNITY BELONGING, AND LONG-TERM FRIENDSHIPS.THE PROGRAM SUPPORTS THE Y'S PILLARS OF CONNECTION (RELATIONSHIP-BUILDING AND REDUCING ISOLATION), PEOPLE (STRENGTHENING FAMILY AND CAREGIVER SUPPORT SYSTEMS), AND WELLNESS (ENHANCING SOCIAL AND EMOTIONAL HEALTH). WHILE PARTICIPANTS ARE ENGAGED IN SUPERVISED ACTIVITIES, CAREGIVERS RECEIVE MEANINGFUL RESPITE SUPPORTHELPING TO SUSTAIN FAMILY STABILITY AND LONG-TERM WELL-BEING.INCLUSION SERVICES: THE YMCA OF ORANGE COUNTY'S INCLUSION PROGRAM SUPPORTS YOUTH IN TK-6TH GRADE WITH DEVELOPMENTAL AND INTELLECTUAL DISABILITIES BY CREATING OPPORTUNITIES TO BUILD SOCIAL SKILLS, DEVELOP INDEPENDENCE, AND LEARN SELF-MANAGEMENT WITHIN THE YMCA'S BEFORE- AND AFTER-SCHOOL PROGRAMS. THROUGH A POSITIVE, SUPPORTIVE APPROACH, WE EMPHASIZE BEHAVIOR MANAGEMENT ALONGSIDE PLAY, SOCIAL INTERACTION, AND SELF-CARE SKILL DEVELOPMENTALL WHILE FOSTERING SUCCESS THROUGH RELATIONSHIP-BUILDING GAMES AND ACTIVITIES.THE PROGRAM REFLECTS THE Y'S CORE PILLARS: CONNECTION (BUILDING RELATIONSHIPS AND REDUCING ISOLATION), PEOPLE (STRENGTHENING FAMILY AND CAREGIVER SUPPORT SYSTEMS), AND WELLNESS (PROMOTING EDUCATIONAL, SOCIAL, AND EMOTIONAL HEALTH). PARTICIPANTS ENJOY A SAFE, WELCOMING ENVIRONMENT THAT NURTURES CONFIDENCE, SKILLS, AND INDEPENDENCE HELPING SUSTAIN FAMILY STABILITY AND LONG-TERM WELL-BEING. 2228808 4239947 ADVENTURE GUIDES: THE ADVENTURE GUIDES PROGRAM STRENGTHENS PARENT-CHILD RELATIONSHIPS THROUGH SHARED EXPERIENCES DESIGNED TO BUILD TRUST, COMMUNICATION, AND EMOTIONAL CONNECTION. SERVING PARENTS AND CHILDREN AGES 312, THE PROGRAM PROVIDES OPPORTUNITIES FOR FAMILIES TO SPEND INTENTIONAL TIME TOGETHER THROUGH OUTDOOR ACTIVITIES, GROUP EVENTS, SKILL-BUILDING EXPERIENCES, AND COLLABORATIVE LEARNING.ALIGNED WITH THE Y'S PILLARS, ADVENTURE GUIDES SUPPORTS CONNECTION (QUALITY TIME STRENGTHENING MEANINGFUL RELATIONSHIPS), PEOPLE (FAMILIES GROWING TOGETHER IN SUPPORTIVE COMMUNITY), AND WELLNESS (DEVELOPING CONFIDENCE, RESILIENCE, AND PERSONAL GROWTH). THE PROGRAM FOSTERS LONG-TERM RELATIONAL HEALTH BY CREATING STRUCTURED OPPORTUNITIES FOR FAMILIES TO DEVELOP LASTING MEMORIES AND DEEPER UNDERSTANDING OF ONE ANOTHER IN A POSITIVE ENVIRONMENT. 1028037 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. 3256845 4239947 46476256 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 53 0 1 1999 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 17 16 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X X MATT LANGLEY 7145499622 13821 NEWPORT AVE STE 200 TUSTIN CA 92780 JEFF MCBRIDE PRESIDENT & CEO 40.00 X X 633150 0 177979 SEAN PEASLEY CHAIR 10.00 X X 0 0 0 DAVID K LAMB VICE CHAIR 2.00 X X 0 0 0 JULIETTE MUNIER 2ND VICE CHAIR 2.00 X X 0 0 0 RYAN FESSLER TREASURER 2.00 X X 0 0 0 ROSANNA COVEYOU SECRETARY 2.00 X X 0 0 0 JOHN ROCHFORD SECRETARY (UNTIL 4/2024) 2.00 X X 0 0 0 BRIAN CONSTABLE BOARD MEMBER 2.00 X 0 0 0 GREG CUSTER BOARD MEMBER 2.00 X 0 0 0 MATT GERLACH BOARD MEMBER 2.00 X 0 0 0 MICHAEL HAHN BOARD MEMBER 2.00 X 0 0 0 MINH HOANG BOARD MEMBER 2.00 X 0 0 0 JESS MEYERS BOARD MEMBER 2.00 X 0 0 0 DON SAULIC BOARD MEMBER 2.00 X 0 0 0 JAY SCOTT BOARD MEMBER 2.00 X 0 0 0 TONY SPRIGGS BOARD MEMBER 2.00 X 0 0 0 ANNE GLASS BOARD MEMBER (AS OF 9/2024) 2.00 X 0 0 0 JOSH SCOTT BOARD MEMBER (AS OF 9/2024) 2.00 X 0 0 0 DOLORES DALY ASSISSTANT SECRETARY & COO 40.00 X 326647 0 49834 CHRISTINE SALAS CAO 40.00 X 277163 0 43994 ANNA ROMITI VP MARKETING AND COMMUNICATIONS 40.00 X 220706 0 29283 KAYCEE MARTIN DIRECTOR OF OPERATIONS 40.00 X 200102 0 23129 DORAIN CASSELL DIRECTOR OF OPERATIONS 40.00 X 178604 0 24642 MATTHEW LANGLEY CONTROLLER 40.00 X 172722 0 25323 BRYAN LE IT NETWORK ARCHITECT & ENGINEER MNGR 40.00 X 161014 0 22619 TUNG NGO IT APPLICATIONS DEVELOPMENT 40.00 X 158632 0 22188 PAMELA KOWALSKI EXECUTIVE DIRECTOR 40.00 X 111694 0 16973 MICHELLE BECERRA ASSOCIATE EXECUTIVE DIRECTOR 40.00 X 108813 0 12486 2549247 0 448450 23 0 1 0 SEYFARTH SHAW ATTORNEYS LLP 3807 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 LEGAL SERVICES 322874 ARCHITECTS ORANGE LLP 114 N ORANGE STREET ORANGE CA 92866 ARCHITECTURAL DESIGN AND CONSULTING 226019 GREATER THAN ANALYTICS LLC 1147 COLONEL JOSHUA COURT WESTMINISTER MD 21157 DATA ANALYTICS CONSULTING 167674 VTG CLEANING SERVICES VICTOR TREJO GALL 3553 ATLANTIC AVE 1753 LONG BEACH CA 90807 CLEANING SERVICES 161828 DAVID CASTILLO 23895 GOWDY AVE 1753 LAKE FOREST CA 92630 CLEANING SERVICES 149987 5 88500 17110611 2051018 19250129 CHILDCARE FEES 624410 21875455 21875455 MEMBERSHIP FEES 624410 6304827 6304827 HEALTH AND FITNESS FEES 624410 2667130 2667130 ADVENTURE GUIDE FEES 624410 2226474 2226474 CAMP FEES 624410 1868322 1868322 838960 838960 35781168 1508302 1908 1506394 196226 239143 -42917 -42917 -42917 2719633 4850 2890735 0 -171102 4850 -166252 -166252 177166 88500 191776 -14610 -14610 CONTRACTED SERVICES REVENUE 900099 378201 378201 NON-EFT ADMINISTRATION FEE 900099 208590 208590 MISCELLANEOUS INCOME 900099 37607 37607 624398 56940218 36159369 1908 1528812 680847 680847 2185234 2185234 29113539 27310974 1663654 138911 2996630 2519290 461423 15917 2365962 2123761 231579 10622 93747 93747 1474478 306143 1168315 20 1631693 1498572 119527 13594 3009955 2730906 278958 91 47101 39578 7141 382 565753 350540 210646 4567 1116802 1001695 115107 1162794 805380 357414 PROGRAM MATERIALS 3026112 3020449 5657 6 ACTIVITY ADMISSIONS 2497588 2497588 CREDIT CARD AND BANK FE 670134 442930 178975 48229 FAIR SHARE 540032 502863 27964 9205 770730 644740 87619 38371 53949131 46476256 7192960 279915 969104 450194 8957366 4421526 14573181 12752462 2693832 2595248 490116 471525 33126727 19301860 11629716 13824867 23351213 34449797 1646071 929911 64310599 69895530 4192289 4811532 1184859 1136355 1670302 948776 7047450 6896663 X 33355784 38252762 23907365 24746105 57263149 62998867 64310599 69895530 2991087 2744631 0 X 0 1 X 1 0 X 4805036 7908311 29497079 14140063 19161628 75512117 525024 0 525024 4805036 7908311 29497079 14665087 19161628 76037141 15301802 60735339 405262 385639 627800 1625143 1508302 4552146 11560 73891 85451 54478 98355 594948 972775 624398 2344954 83019692 145584296 0.73160 0.69100 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 168444 0 0 168444 168444 1259 1259 168444 168444 34 34 168444 168444 38 38 168444 168444 1918 1918 168444 0.00000 1.00000 0.00000 0 0 2280743 2280743 14792035 9007247 5784788 6401004 4849756 1551248 6684918 5061454 1623464 2968027 383403 2584624 13824867 DEPOSIT PAYABLE (TIPPER) 23859 LEASE LIABILITY 924917 948776 X 59149398 2744631 -441704 2302927 56846471 93747 93747 56940218 53413680 -441704 -441704 53855384 93747 93747 53949131 PART X, LINE 2: THE YMCA IS RECOGNIZED AS TAX EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND THE CORRESPONDING STATE CODE AS A CHARITABLE ORGANIZATION WHEREBY ONLY UNRELATED BUSINESS INCOME IS SUBJECT TO INCOME TAX. THE YMCA HAD NO UNRELATED BUSINESS INCOME DURING THE YEARS ENDED DECEMBER 31, 2024 AND 2023. ACCORDINGLY, THERE IS NO PROVISION FOR INCOME TAXES IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. IN ACCORDANCE WITH FASB ASC 740-10-25, INCOME TAXES, AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH TAX TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED. THE YMCA DOES NOT BELIEVE THAT THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS, AND ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS OR ANY RELATED INTEREST OR PENALTIES AT DECEMBER 31, 2024 AND 2023. TIPPER IS A LIMITED LIABILITY COMPANY THAT WAS GRANTED TAX-EXEMPT STATUS UNDER THE FRANCHISE TAX BOARD REVENUE AND TAXATION CODE SECTION 23701H. ACCORDINGLY, THERE IS NO PROVISION FOR INCOME TAXES IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. FOR FEDERAL TAX PURPOSES, TIPPER IS CONSIDERED A DISREGARDED ENTITY AND FILES ON A CONSOLIDATED BASIS WITH THE YMCA. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 239,143. FINANCIAL ASSISTANCE -680,847. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 239,143. FINANCIAL ASSISTANCE -680,847. MISSION VIEJO GOLF TOURNAMENT 108350 43500 64850 81587 FULLERTON CRAB FEST 73040 30000 43040 42944 2 84276 15000 69276 67245 265666 88500 177166 191776 191776 -14610 1 CHILDCARE FINANCIAL ASSISTANCE 466 342549 FMV DISCOUNTED CHILD CARE FEES COMMUNITY SERVICE PROGRAM FIN. ASSISTANCE 25 23886 FMV DISCOUNTED PROGRAM FEES ADVENTURE GUIDE FIN. ASSISTANCE 86 56568 FMV DISCOUNTED ADVENTURE GUIDE ADULT/YOUTH HEALTH & FITNESS FIN. ASSISTANCE 5383 257844 FMV DISCOUNTED HEALTH AND FITNESS PART I, LINE 2: THE ORGANIZATION PROVIDES NEEDS-BASED ASSISTANCE TO INDIVIDUALS ON AN ANNUAL BASIS. THERE ARE QUALIFYING INCOME LEVELS BUT THERE ARE ALSO NEEDS-BASED DISCOUNTS PROVIDED TO INDIVIDUALS FOR SPECIFIC YEAR. SUBSIDIZATIONS ARE REEVALUATED ANNUALLY. SCHOLARSHIPS ARE AVAILABLE FOR MEMBERS AND PARTICIPANTS WITHIN ALL YMCA OF ORANGE COUNTY PROGRAMS. THE YMCA OF ORANGE COUNTY STRIVES TO PROVIDE ELIGIBLE MEMBERS SCHOLARSHIPS ON NEED AND AVAILABILITY OF FUNDS. THE AMOUNT OF SCHOLARSHIPS AVAILABLE TO MEMBERS OF EACH BRANCH WILL BE BASED ON THE AMOUNT AVAILABLE FROM A COMBINATION OF CAMPAIGN COLLECTIONS AND OTHER CONTRIBUTIONS FOR THIS PURPOSE. THESE FUNDS ARE RAISED BY VOLUNTEERS EACH YEAR TO HELP KIDS AND FAMILIES PARTICIPATE AT THE YMCA. X X 1 1 X X X X X X 0 0 0 0 0 1 0 0 0 JEFF MCBRIDE PRESIDENT & CEO 456282 0 171821 0 5047 0 129206 0 48773 0 811129 0 0 0 DOLORES DALY ASSISSTANT SECRETARY & COO 259139 0 66869 0 639 0 35931 0 13903 0 376481 0 0 0 CHRISTINE SALAS CAO 219772 0 56752 0 639 0 30488 0 13506 0 321157 0 0 0 ANNA ROMITI VP MARKETING AND COMMUNICATIONS 174733 0 45523 0 450 0 24278 0 5005 0 249989 0 0 0 KAYCEE MARTIN DIRECTOR OF OPERATIONS 176557 0 23097 0 448 0 22011 0 1118 0 223231 0 0 0 DORAIN CASSELL DIRECTOR OF OPERATIONS 157493 0 20332 0 779 0 19646 0 4996 0 203246 0 0 0 MATTHEW LANGLEY CONTROLLER 159664 0 12708 0 350 0 18999 0 6324 0 198045 0 0 0 BRYAN LE IT NETWORK ARCHITECT & ENGINEER MNGR 155579 0 5083 0 352 0 17712 0 4907 0 183633 0 0 0 TUNG NGO IT APPLICATIONS DEVELOPMENT 153040 0 5083 0 509 0 17449 0 4739 0 180820 0 0 0 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. FORM 990, PART I, LINE 1 THE YMCA OF ORANGE COUNTY (THE Y) CONNECTS FAMILIES, EMPOWERS YOUTH, AND ENGAGES SENIORS TO BUILD A STRONGER COMMUNITY FOR TODAY AND FUTURE GENERATIONS. THE Y'S VISION FOR THE FUTURE BEGINS AND ENDS WITH A SENSE OF BELONGING AND VALUE. A REVIVAL OF CONNECTION, SHARED EXPERIENCES AND A COMMUNITY MODEL THAT INTEGRATES ITS THREE CORE PILLARS: CONNECTION, PEOPLE, AND WELLNESS. CONNECTION: THE Y CREATES SPACES AND PROGRAMMING WHERE PEOPLE OF ALL AGES AND ABILITIES EXPERIENCE AUTHENTIC HUMAN CONNECTION ACROSS GENERATIONAL LINES. IT IS AN ORGANIZATION THAT VALUES ITS MEMBERS AND MAKES THEM FEEL IMPORTANT AND APPRECIATED WITH THE COMMUNITY. PEOPLE: THE Y PROVIDES THE COMMUNITY WITH A TRUSTED, AFFORDABLE PLACE TO STRENGTHEN BONDS, CREATE MEMORIES AND GROW TOGETHER IN A SUPPORTIVE ENVIRONMENT ROOTED AUTHENTICITY AND EMPOWERMENT. WELLNESS: THE Y APPROACHES WELLNESS HOLISTICALLY ENCOMPASSING PHYSICAL, MENTAL, EMOTIONAL, AND SPIRITUAL ASPECTS MEETING PEOPLE IN THEIR CURRENT STATE AND EMPOWERING THEM TO REACH THEIR FULL POTENTIAL. FORM 990, PART VI, SECTION A, LINE 1A THE ORGANIZATION HAS AN EXECUTIVE COMMITTEE COMPRISED OF THE CHAIRPERSON OF THE BOARD OF DIRECTORS, THE PRESIDENT OF THE ASSOCIATION, A VICE CHAIRPERSON, THE SECRETARY, AND THE TREASURER AND SUCH OTHER MEMBERS OF THE BOARD AS MAY BE SPECIFIED BY THE BOARD BY RESOLUTION DULY ADOPTED BY A MAJORITY OF THE NUMBER OF DIRECTORS THEN IN OFFICE. THE EXECUTIVE COMMITTEE HAS AND MAY EXERCISE THE POWERS OF THE BOARD IN THE MANAGEMENT OF THE BUSINESS AND AFFAIRS OF THE ASSOCIATION DURING THE INTERIM BETWEEN BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 11B THE CONTROLLER REVIEWS THE 990 AGAINST EXTERNAL AUDITED FINANCIAL REPORTS AND INTERNAL FINANCIAL REPORTS AND SUBMITS ADJUSTMENTS TO THE TAX PREPARERS, IF NEEDED. WHEN THE CONTROLLER IS SATISFIED WITH THE CONTENTS OF THE 990, A COPY IS FORWARDED TO THE AUDIT COMMITTEE MEMBERS FOR REVIEW AND APPROVAL. WHEN THE AUDIT COMMITTEE IS SATISFIED WITH THE 990 A COPY IS PROVIDED TO THE BOARD OF DIRECTORS FOR FINAL REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY OR WHEN A NEW BOARD MEMBER JOINS THE YMCA BOARD, A COMPREHENSIVE CONFLICT OF INTEREST STATEMENT IS COMPLETED BY THE BOARD MEMBER(S). ANY CONFLICTS DISCLOSED ON THE CONFLICT OF INTEREST STATEMENT OR THAT COME UP DURING THE YEAR ARE REVIEWED BY THE BOARD OF DIRECTORS OR AN EXECUTIVE COMMITTEE OF DISINTERESTED DIRECTORS. IF A CONFLICT OF INTEREST IS IDENTIFIED, THE YMCA WILL NOT ENTER INTO THE CONTRACT OR TRANSACTION UNTIL THE BOARD OF DIRECTORS OR THE EXECUTIVE COMMITTEE OF DISINTERESTED DIRECTORS HAVE REVIEWED THE CONTRACT TO DETERMINE IF: 1.) THE YMCA CAN ENTER INTO A MORE ADVANTAGEOUS CONTRACT WITH REASONABLE EFFORT WITH A PERSON OR ENTITY THAT DOES NOT CONSTITUTE A CONFLICT OF INTEREST, 2.) IF A MORE ADVANTAGEOUS CONTRACT CANNOT BE FOUND WITH REASONABLE EFFORT, THE BOARD OF DIRECTORS OR THE EXECUTIVE COMMITTEE OF DISINTERESTED DIRECTORS WILL DETERMINE BY MAJORITY VOTE IF THE CONTRACT OR TRANSACTION IS IN THE BEST INTEREST OF THE YMCA AND DEEMED TO BE FAIR AND REASONABLE. FORM 990, PART VI, SECTION B, LINE 15 EXECUTIVE LEADERSHIP COMPENSATION IS REVIEWED ON A YEARLY BASIS. THE EVALUATION CRITERIA IS GATHERED FROM SEVERAL SOURCES (I.E., 3RD PARTY ENTITIES, YMCA OF THE USA, AND RESEARCH OF PUBLIC RECORDS CONCERNING INSTITUTIONS OF SIMILAR SIZE ORGANIZATIONS WITHIN THE YMCA COMMUNITY, LOCALITY, AND BUDGET SIZE). AN INDEPENDENT COMPENSATION CONSULTANT ASSISTS WITH THE COLLECTION AND EVALUATION OF THE DATA. THE INFORMATION IS PRESENTED TO THE EXECUTIVE COMPENSATION COMMITTEE, A SUB-COMMITTEE OF THE BOARD OF DIRECTORS, CONSISTING OF DISINTERESTED PARTIES, FOR REVIEW AND TO BE VOTED ON. OFFICERS AND KEY EMPLOYEE COMPENSATION IS REVIEWED ON A YEARLY BASIS. THE EVALUATION CRITERIA IS GATHERED FROM SEVERAL SOURCES (I.E., 3RD PARTY ENTITIES, YMCA OF THE USA, AND RESEARCH OF PUBLIC RECORDS CONCERNING INSTITUTIONS OF SIMILAR SIZE ORGANIZATIONS WITHIN THE YMCA COMMUNITY, LOCALITY, AND BUDGET SIZE). AN INDEPENDENT COMPENSATION CONSULTANT ASSISTS WITH THE COLLECTION AND EVALUATION OF DATA. THE INFORMATION IS PRESENTED TO THE EXECUTIVE COMPENSATION COMMITTEE, A SUB-COMMITTEE OF THE BOARD OF DIRECTORS, CONSISTING OF DISINTERESTED PARTIES, FOR REVIEW AND TO BE VOTED ORANGE COUNTY 95-1644055 YOUNG MEN'S CHRISTIAN ASSOCIATION OF ON. 2022 WAS THE MOST RECENT YEAR IN WHICH THE COMPENSATION PROCESS WAS REVIEWED, DISCUSSED, AND APPROVED FOR EXECUTIVE LEADERSHIP, OFFICERS, AND KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 WE WILL PROVIDE OUR ANNUAL REPORT, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS UPON REQUEST. IN ADDITION, WE PUBLISH THE PRIOR 3-YEARS ANNUAL AUDIT REPORTS AND TAX RETURNS ON OUR WEBSITE. TIPPER LLC 13821 NEWPORT AVE 200 TUSTIN CA 92780 822864817 RENTAL CA 471469 4710821 YOUNG MEN'S CHRISTIAN ASSOCIATION OF ORANGE COUNTY