2024-09-16T15:36:57-05:00 2023-12-31 910189318 MOSS ADAMS LLP 225 S LAKE AVE 900 PASADENA CA 91101 990 2023-01-01 951644055 YOUNG MEN'S CHRISTIAN ASSOCIATION OF ORANGE COUNTY YOUN 7145499622 13821 NEWPORT AVE 200 TUSTIN CA 92780 JEFF MCBRIDE PRESIDENT & CEO 7145499622 2024-09-13 1 1 LAUREN A HAVERLOCK P00545829 3104770450 2024-09-13 2023 2024-08-08 14:25:15Z YMCA OF ORANGE COUNTY JEFF MCBRIDE 13821 NEWPORT AVE 200 TUSTIN CA 92780 56117443 0 X YMCAORC.ORG X 1922 CA 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. 16 15 1692 213 492 0 29630902 14140063 31576367 33706331 511496 1219021 146228 993872 61864993 50059287 889569 704053 0 0 24696275 30954778 0 0 162478 13026109 14943866 38611953 46602697 23253040 3456590 61339462 64310599 8528876 7047450 52810586 57263149 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 21461057 704053 21162656 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. 8297174 8363099 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. 7018933 1510994 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. 2105708 2151248 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. 827550 1229606 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. 2933258 3380854 39710422 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 44 0 1 1692 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 15 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 614679 0 79041 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 JOHN ROCHFORD SECRETARY 2.00 X X 0 0 0 RYAN FESSLER TREASURER 2.00 X X 0 0 0 ROSANNA COVEYOU PAST BOARD CHAIR 2.00 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 (AS OF 04/01/23) 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 DOLORES DALY COO, ASST. SECRETARY 40.00 X 283355 0 35419 CHRISTINE SALAS CAO 40.00 X 252134 0 40392 ANNA ROMITI VP MARKETING AND COMMUNICATIONS 40.00 X 184241 0 25357 KAYCEE MARTIN DIRECTOR OF OPERATIONS 40.00 X 185045 0 20667 DORAIN CASSELL DIRECTOR OF OPERATIONS 40.00 X 167484 0 22900 MATTHEW LANGLEY CONTROLLER 40.00 X 164670 0 20122 BRYAN LE IT NET ARCHITECT & ENGINEER MANAGER 40.00 X 155222 0 17930 TUNG NGO IT APP DEVELOPMENT & PROJECT MANAGER 40.00 X 153636 0 17025 ELIZABETH MACALLER EXECUTIVE DIRECTOR (THRU 09/29/23) 40.00 X 118986 0 10282 CRYSTAL IMMERMAN EXCT ADMINISTRATIVE ASSISTANT TO CEO 40.00 X 104406 0 15928 2383858 0 305063 17 0 1 0 SEYFARTH SHAW ATTORNEYS LLP 3807 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 ATTORNEY SERVICES 229052 VTG CLEANING SERVICES VICTOR TREJO GALL 3553 ATLANTIC AVE 1753 LONG BEACH CA 90807 CLEANING SERVICES 173305 FIRST CHOICE POOL AND SPA SOLUTIONS DAV 23895 GOWDY AVE LAKE FOREST CA 92630 POOL MAINTENANCE 128099 3 161330 11612475 2366258 14140063 CHILDCARE FEES 624410 21162656 21162656 MEMBERSHIP FEES 624410 5849099 5849099 HEALTH AND FITNESS FEES 624410 2514000 2514000 ADVANTURE GUIDE FEES 624410 2151248 2151248 CAMP FEES 624410 1229606 1229606 799722 799722 33706331 1387686 492 1387194 237457 227920 9537 9537 9537 5480951 2225 5613328 38513 -132377 -36288 -168665 -168665 189955 161330 178395 11560 11560 CONTRACTED SERVICES REVENUE 900099 446418 446418 MISCELLANEOUS REVENUE 900099 264854 264854 NON-EFT ADMINISTRATION FEE 900099 216151 216151 45352 45352 972775 50059287 34417603 492 1501129 704053 704053 1809471 1757071 52400 24722983 22708777 1998319 15887 2429806 1991966 429674 8166 1992518 1789010 198076 5432 35609 35609 1369809 245091 1122919 1799 1523020 1390049 125768 7203 2708632 2447544 261053 35 33739 28124 5369 246 468657 289084 174274 5299 1062303 946271 116032 598135 598135 PROGRAM MATERIALS 3201931 3132813 69117 1 ACTIVITY ADMISSIONS 1993253 1993253 CREDIT CARD AND BANK FE 672823 459796 190344 22683 FAIR SHARE 425699 400239 14668 10792 850256 586217 231504 32535 46602697 39710422 6729797 162478 1782244 969104 4019461 8957366 20411481 14573181 1994226 2693832 288616 490116 29749983 18120267 11236843 11629716 17701820 23351213 3904771 1646071 61339462 64310599 3529934 4192289 1227017 1184859 3771925 1670302 8528876 7047450 X 30509688 33355784 22300898 23907365 52810586 57263149 61339462 64310599 3456590 995973 0 X 0 1 X 1 0 X 5241325 4805036 7908311 29497079 14140063 61591814 944896 525024 1469920 6186221 4805036 7908311 29497079 14665087 63061734 15588062 47473672 421880 405262 385639 627800 1625143 3465724 64864 11560 76424 382280 54478 98355 594948 972775 2102836 68706718 149354650 0.69100 0.68660 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 168444 1259 1259 168444 168444 34 34 168444 168444 38 38 168444 168444 1918 1918 168444 90000 78444 24 24 168444 0.00000 1.00000 0.00000 0 0 2280743 2280743 14792034 8449261 6342773 6035343 4807498 1227845 5768513 4452195 1316318 873350 411313 462037 11629716 DEPOSIT PAYABLE (TIPPER) 29391 LEASE LIABILITY 1640911 1670302 X 51068542 995973 525024 -476133 1044864 50023678 35609 35609 50059287 46615979 525024 -476133 48891 46567088 35609 35609 46602697 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, 2023 AND 2022. 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, 2023 AND 2022. 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 227,920. FINANCIAL ASSISTANCE -704,053. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 227,920. FINANCIAL ASSISTANCE -704,053. MISSION VIEJO GOLF TOURNAMENT 179377 121818 57559 87683 FULLERTON CRAB FEST 96252 39512 56740 40474 1 75656 75656 50238 351285 161330 189955 178395 178395 11560 1 CHILDCARE FINANCIAL ASSISTANCE 534 0 447113 FMV DISCOUNTED CHILD CARE FEES COMMUNITY SERVICE PROGRAM FIN. ASSISTANCE 20 0 23189 FMV DISCOUNTED PROGRAM FEES ADVENTURE GUIDE FIN. ASSISTANCE 66 0 41992 FMV DISCOUNTED ADVENTURE GUIDE ADULT/YOUTH HEALTH & FITNESS FIN. ASSISTANCE 4681 0 191759 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 441275 0 167682 0 5722 0 36300 0 42741 0 693720 0 82268 0 DOLORES DALY COO, ASST. SECRETARY 251469 0 30572 0 1314 0 31169 0 4250 0 318774 0 0 0 CHRISTINE SALAS CAO 212605 0 38215 0 1314 0 27735 0 12657 0 292526 0 0 0 ANNA ROMITI VP MARKETING AND COMMUNICATIONS 171524 0 11603 0 1114 0 20267 0 5090 0 209598 0 0 0 KAYCEE MARTIN DIRECTOR OF OPERATIONS 164848 0 19107 0 1090 0 20355 0 312 0 205712 0 0 0 DORAIN CASSELL DIRECTOR OF OPERATIONS 150122 0 15976 0 1386 0 18423 0 4477 0 190384 0 0 0 MATTHEW LANGLEY CONTROLLER 153528 0 10132 0 1010 0 13454 0 6668 0 184792 0 0 0 BRYAN LE IT NET ARCHITECT & ENGINEER MANAGER 150824 0 3377 0 1021 0 17075 0 855 0 173152 0 0 0 TUNG NGO IT APP DEVELOPMENT & PROJECT MANAGER 148751 0 3715 0 1170 0 16900 0 125 0 170661 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 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 MY 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 446274 4586465 YOUNG MEN'S CHRISTIAN ASSOCIATION OF ORANGE COUNTY