Form990
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)

MediumBullet The organization may have to use a copy of this return to satisfy state reporting requirements.
OMB No. 1545-0047
2012
Open to Public Inspection
A For the 2012 calendar year, or tax year beginning 07-01-2012 , 2012, and ending 06-30-2013
BCheck if applicable:
CName of organization
CHANNEL ISLANDS YOUNG MEN'S CHRISTIAN ASSOCIATION
 
Doing Business As
CHANNEL ISLANDS YMCA
 
Number and street (or P.O. box if mail is not delivered to street address)
105 East Carrillo Street
 
Room/suite
City or town, state or country, and ZIP + 4
Santa Barbara, CA93101
D Employer identification number

95-1643379
E Telephone number

G Gross receipts $ 16,052,680
F Name and address of principal officer:
SALVADOR CISNEROS
105 East Carrillo Street
Santa Barbara,CA93101
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
WWW.CIYMCA.ORG
H(a)
Is this a group return for
affiliates?
H(b)
Are all affiliates included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:
 
L Year of formation: 1887
M State of legal domicile: CA
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: THE CHANNEL ISLANDS YMCA IS A CHARITABLE ORGANIZATION PROVIDING PROGRAMS BASED UPON CHRISTIAN PRINCIPLES TO MEN, WOMEN, AND CHILDREN OF ALL AGES, RACES, RELIGIOUS BELIEFS AND ECONOMIC STATUS, TO DEVELOP AND ENRICH THE SPIRIT, MIND, AND BODY. THE Y IS A DIVERSE ORGANIZATION OF MEN, WOMEN AND CHILDREN JOINED TOGETHER BY A SHARED COMMITMENT OF NURTURING THE POTENTIAL OF KIDS, PROMOTING HEALTHY LIVING AND FOSTERING A SENSE OF SOCIAL RESPONSIBILITY. WE BELIEVE THAT LASTING PERSONAL AND SOCIAL CHANGE CAN ONLY COME ABOUT WHEN WE ALL WORK TOGETHER TO INVEST IN OUR KIDS, OUR HEALTH AND OUR NEIGHBORS. THAT'S WHY, AT THE Y, STRENGTHENING COMMUNITY IS OUR CAUSE. EVERY DAY WE WORK SIDE-BY-SIDE WITH OUR NEIGHBORS TO MAKE SURE THAT EVERYONE, REGARDLESS OF AGE, INCOME OR BACKGROUND, HAS THE OPPORTUNITY TO LEARN, GROW AND THRIVE.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 24
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 21
5 Total number of individuals employed in calendar year 2011 (Part V, line 2a) ...... 5 970
6 Total number of volunteers (estimate if necessary) ............. 6 1,107
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 0
b Net unrelated business taxable income from Form 990-T, line 34 ......... 7b 0
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 3,321,253 2,543,709
9 Program service revenue (Part VIII, line 2g) ......... 11,996,187 12,937,512
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 9,623 116,147
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 144,842 144,485
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 15,471,905 15,741,853
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 0 0
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 9,570,623 10,023,572
16a Professional fundraising fees (Part IX, column (A), line 11e)..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet533,430    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 5,624,881 5,883,991
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 15,195,504 15,907,563
19 Revenue less expenses. Subtract line 18 from line 12....... 276,401 -165,710
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 28,414,576 28,788,090
21 Total liabilities (Part X, line 26)............. 1,674,520 1,932,355
22 Net assets or fund balances. Subtract line 21 from line 20..... 26,740,056 26,855,735
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
 
Preparer's signature
Date
PTIN
Firm's name MediumBullet

Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ............
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y
Form 990 (2012)
Form 990 (2012)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response to any question in this Part III ...............
1
Briefly describe the organization’s mission: THE CHANNEL ISLANDS YMCA IS A CHARITABLE ORGANIZATION PROVIDING PROGRAMS BASED UPON CHRISTIAN PRINCIPLES TO MEN, WOMEN, AND CHILDREN OF ALL AGES, RACES RELIGIOUS BELIEFS AND ECONOMIC STATUS, TO DEVELOP AND ENRICH THE SPIRIT, MIND, AND BODY. OUR MOVEMENT STRENGHTENS COMMUNITY THROUGH YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY. WE HELP PEOPLE DEVELOP THE SKILLS AND RELATIONSHIPS THEY NEED TO BE HEALTHY, CONFIDENT AND CONNECTED TO OTHERS. KIDS DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. ADULTS LEARN MORE, DO MORE AND LEAD HEALTHIER LIVES.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ......................
If “Yes,” describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ............................
If “Yes,” describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 7,315,866 including grants of $   ) (Revenue $ 9,663,020 )
HEALTHY LIVING: IMPROVING HEALTH AND WELL-BEING IN SANTA BARBARA AND VENTURA COUNTIES, THE CHANNEL ISLANDS YMCA IS A LEADING VOICE ON HEALTH AND WELL-BEING. WITH A MISSION CENTERED ON BALANCE, THE Y BRINGS FAMILIES CLOSER TOGETHER, ENCOURAGES GOOD HEALTH AND FOSTERS CONNECTIONS THROUGH FITNESS, SPORTS, FUN AND SHARED INTERESTS. AS A RESULT, THOUSANDS OF YOUTH, ADULTS AND FAMILIES ARE RECEIVING THE SUPPORT, GUIDANCE AND RESOURCES NEEDED TO ACHIEVE GREATER HEALTH AND WELL BEING IN SPIRIT, MIND AND BODY. HEALTH, WELL-BEING & FITNESS - RESOURCES AND GUIDANCE TO MAINTAIN OR IMPROVE PHYSICAL ACTIVITY, HEALTH AND WELLNESS. THE CHANNEL ISLANDS YMCA INCLUDES THE CAMARILLO FAMILY YMCA, VENTURA FAMILY YMCA, MONTECITO FAMILY YMCA, SANTA BARBARA FAMILY YMCA, LOMPOC FAMILY YMCA AND THE STUART C. GILDRED FAMILY YMCA IN SANTA YNEZ. FIVE OF THESE FACILITIES INCLUDE LAP POOLS AND ALL INCLUDE EXERCISE EQUIPMENT AND MULTI-USE SPACES TO PROVIDE WELLNESS CLASSES AVAILABLE TO PEOPLE OF ALL AGES. THE YMCA ALSO PROVIDES FREE HEALTH FAIRS/SCREENINGS, EXERCISE ACTIVITIES AND NUTRITION ADVICE FOR MEMBERS AND NONMEMBERS ALIKE. OTHER PROGRAMS FOCUS ON: FAMILY TIME- BRINGING FAMILIES TOGETHER TO HAVE FUN AND GROW TOGETHER. SPORTS & RECREATION- HEALTHY LIFESTYLE ACTIVITIES THAT BRING TOGETHER PEOPLE WITH SHARED ATHLETIC AND RECREATIONAL INTERESTS. GROUP INTEREST- SOCIAL NETWORKS AND ACTIVITIES THAT BRING TOGETHER PEOPLE THAT SHARE COMMON PASSIONS AND PERSONAL INTERESTS. DURING THE YEAR 30,938 ADULTS AND SENIORS PARTICPATED IN PROGRAMS THAT ENABLED THEM TO GAIN THE STRENGTH, ABILITY AND MINDSET NEEDED TO LIVE THEIR LIVES TO THE FULLEST.
4b (Code:   ) (Expenses $ 5,273,166 including grants of $   ) (Revenue $ 3,272,299 )
YOUTH DEVELOPMENT; NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. WE BELIEVE THAT ALL KIDS DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THE Y IS GUIDED BY FOUR CORE VALUES: CARING, HONESTY, RESPECT AND RESPONSIBILITY. THROUGH THE Y, OUR YOUTH ARE CULTIVATING THE VALUES, SKILLS AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH AND EDUCATIONAL ACHIEVEMENT. CHILD CARE - SAFE, NURTURING ENVIRONMENT FOR CHILDREN TO LEARN, GROW AND DEVELOP SOCIAL SKILLS. AS ONE OF THE LARGEST PROVIDERS OF AFFORDABLE CHILD CARE AND DAY CAMPS IN SANTA BARBARA AND VENTURA COUNTIES, THE CHANNEL ISLANDS YMCA OFFERS HIGH-QUALITY CHILD CARE TO WORKING FAMILIES REGARDLESS OF INCOME LEVEL. IN MANY INSTANCES, THE Y MAKES IT POSSIBLE FOR THE PARENTS OF YOUNG CHILDREN TO REMAIN GAINFULLY EMPLOYED KNOWING THEIR CHILDREN ARE THRIVING IN A SAFE AND SUPPORTING ENVIRONMENT. DURING THE YEAR, 1,350 CHILDREN WERE ENRICHED IN Y PRE-SCHOOL AND SCHOOL AGE CENTERS, AND OVER 1,673 CHILDREN ENJOYED A Y SUMMER DAY CAMP. EDUCATION & LEADERSHIP- KNOWLEDGE, CHARACTER DEVELOPMENT, GUIDANCE AND ENCOURAGEMENT TO HELP YOUTH DEVELOP AND REALIZE THEIR POTENTIAL. FOR OVER 125 YEARS, THE CHANNEL ISLANDS YMCA HAS PROVIDED PROGRAMS THAT REACH OUT TO THE COMMUNITY. SOME OF THESE PROGRAMS INCLUDE THE Y-ADVENTURE GUIDES PROGRAM (RENAMED FROM Y-INDIAN GUIDES) AND YMCA YOUTH AND GOVERNMENT. THIS LAST YEAR 414 FAMILIES BECAME MORE CONNECTED THROUGH PROGRAMS LIKE Y-GUIDES, Y-MAIDENS, TRAIL BLAZERS, AND ADVENTURE GUIDES. DURING THE YEAR 5,490 TEENS WERE INSPIRED THROUGH LEADERSHIP PROGRAMS. TEENS WERE ALSO ENRICHED THROUGH PROGRAMS SUCH AS HEALTH & WELLNESS, AND AFTER-SCHOOL ACTIVITIES. SWIM, SPORTS & PLAY - POSITIVE, FUN ACTIVITIES THAT BUILD ATHLETIC, SOCIAL AND INTERPERSONAL SKILLS. SWIMMING IS AN ESSENTIAL SKILL IN OUR COASTAL COMMUNITIES. FOR GENERATIONS, PARTICIPANTS OF ALL AGES HAVE LEARNED WATER SAFETY SKILLS WHILE DISCOVERING FUN, WELLNESS, AND SELF-CONFIDENCE IN A Y POOL. OUR SWIM STAFF ARE EXPERTLY TRAINED TO HELP SWIMMERS, FROM THE MOST TIMID TO THE MOST ADVANCED, PROGRESS EVEN FURTHER IN THEIR ABILITIES AND CONFIDENCE LEVELS. THIS YEAR, 4,283 CHILDREN LEARNED TO SWIM OR INCREASED THEIR WATER-SAFETY ABILITIES AND OVER 3,191 YOUTH PARTICIPATED IN A VARIETY OF OTHER SPORTS PROGRAMS. OTHER YOUTH SPORTS PROGRAMS INCLUDE GYMNASTICS, SOCCER, T-BALL AND BASKETBALL. CAMP - AN EXCITING, SAFE COMMUNITY FOR YOUNG PEOPLE TO EXPLORE THE OUTDOORS, BUILD SELF-ESTEEM, DEVELOP INTERPERSONAL SKILLS AND MAKE LASTING FRIENDSHIPS AND MEMORIES. Y CAMPING EXPERIENCES HAVE BEEN ENRICHING THE LIVES OF CHILDREN FOR MORE THAN 100 YEARS. CAMPS ARE EFFECTIVE IN HELPING CHILDREN DEVELOP A SET OF VALUES THAT WILL SERVE THEM FOR A LIFETIME. Y CAMP USES ACTIVITIES LIKE HIKING, SWIMMING AND CRAFT ACTIVITIES TO HELP CHILDREN DEVELOP AN APPRECIATION OF NATURE, POSITIVE VALUES AND GOOD GROUP SKILLS WHILE HAVING FUN. CAMP PROVIDES EXPOSURE TO NEW EXPERIENCES THAT HELP THE CAMPER GROW IN SPIRIT, MIND AND BODY. OUR GOAL IS TO HAVE EACH CAMPER RETURN FROM CAMP WITH A HIGHER SENSE OF SELF-ESTEEM, NEW FRIENDS, A GREATER APPRECIATION OF THE OUTDOORS, A RESPECT FOR DIVERSITY, A SENSE OF COMMUNITY AND RESPONSIBILITY AND A LEARNING OF HOW TO WORK WITH OTHERS. DURING THE YEAR, 233 CAMPERS EXPERIENCED THE GREAT OUTDOORS IN RESIDENT YMCA CAMP PROGRAMS.
4c (Code:   ) (Expenses $ 1,004,312 including grants of $   ) (Revenue $ 2,193 )
SOCIAL RESPONSIBIILITY: GIVING BACK AND PROVIDING SUPPORT TO OUR NEIGHBORS THE CHANNEL ISLANDS YMCA HAS BEEN LISTENING AND RESPONDING TO OUR COMMUNITIES' MOST CRITICAL SOCIAL NEEDS FOR OVER 125 YEARS. WHETHER DEVELOPING SKILLS OR EMOTIONAL WELL-BEING THROUGH EDUCATION AND TRAINING, WELCOMING AND CONNECTING DIVERSE DEMOGRAPHIC POPULATIONS, OR PREVENTING CHRONIC DISEASE AND BUILDING HEALTHIER COMMUNITIES, THE Y FOSTERS THE CARE AND RESPECT ALL PEOPLE NEED AND DESERVE. THROUGH THE CHANNEL ISLANDS YMCA, VOLUNTEERS, DONORS, LEADERS AND PARTNERS ARE EMPOWERING PEOPLE OF ALL AGES TO BE HEALTHY, CONFIDENT, CONNECTED AND SECURE. SOCIAL SERVICES - TRAINING, RESOURCES AND SUPPORT TO EMPOWER OUR NEIGHBORS TO MAKE CHANGE, BRIDGE GAPS AND OVERCOME OBSTACLES. YOUTH AND FAMILY SERVICES YMCA, OUR SOCIAL SERVICES BRANCH, ENCOMPASSES PROGRAMS DEDICATED TO SERVING AT-RISK YOUTH AND FAMILIES. NOAH'S ANCHORAGE YOUTH CRISIS SHELTER (NOAH'S) PROVIDES SERVICES TO RUNAWAY AND AT-RISK YOUTH, AGES TEN TO SEVENTEEN. ANNUALLY, NOAH'S RECEIVES OVER 1,800 DROP-IN VISITS FOR REFERRALS, ADVICE AND BASIC NEEDS. EACH YEAR, WE RECEIVE OVER 1,500 CRISIS CALLS ON OUR 24-HOUR HOTLINE. STREET OUTREACH SERVICES (SOS) ASSISTS YOUTH LIVING ON THE STREETS OF OUR COMMUNITY WITH BASIC NEEDS FROM FOOD TO SOCKS, SLEEPING BAGS AND TOOTHBRUSHES. THROUGH THIS PROGRAM 296 YOUTH RECEIVE HEALTH CARE EDUCATION, REFERRALS, COUNSELING AND CASE MANAGEMENT. THE ISLA VISTA TEEN CENTER, SERVING 30-40 DROP-IN YOUTH DAILY, PROVIDES BILINGUAL AFTER-SCHOOL HOMEWORK ASSISTANCE AND MENTORING FOR TEENS. THE CENTER PROVIDES A VARIETY OF AFTER-SCHOOL PROGRAMS AS WELL AS FIELDTRIPS AND OTHER ENRICHMENT OPPORTUNITIES. THE CENTER ALSO SERVES AS AN ADVOCATE FOR PARENTS OF TEENS, ASSISTING THEM DURING MEETINGS WITH SCHOOL ADMINISTRATORS AND DURING COURT APPEARANCES WITH THEIR CHILDREN. THE TEEN CENTER IS ABOUT HELPING KIDS TO ACHIEVE, FAMILIES TO BECOME STRONGER, AND THE COMMUNITY TO THRIVE. MY HOME AT ARTISAN COURT PROVIDES A PLACE WHERE FORMER FOSTER YOUTH AGES 18-21 CAN FIND A HOME AND BUILD A PATH TO INDEPENDENCE. THIS SUPPORTIVE TRANSITIONAL HOUSING PROGRAM IS THE RESULT OF A COLLABORATION WITH THE SANTA BARBARA HOUSING AUTHORITY. RESEARCH TELLS US THAT 65% OF YOUNG PEOPLE LEAVING FOSTER CARE DON'T HAVE A PLACE TO LIVE AND 40% WILL BE ON PUBLIC ASSISTANCE OR INCARCERATED WITHIN FOUR YEARS. AT MY HOME, YOUNG PEOPLE WHO WERE FACING HOMELESSNESS ARE NOT SIMPLY HOUSED, THEY RECEIVE THE SUPPORT THEY NEED TO MATURE INTO SELF-SUFFICIENT ADULTS. OUR ON-SITE STAFF AND VOLUNTEERS PROVIDE CASE MANAGEMENT, EDUCATION ADVOCACY, WORK READINESS TRAINING, LIFE SKILLS CLASSES AND COUNSELING. VOLUNTEERISM & GIVING - DURING THE YEAR VOLUNTEERS DONATED 24,048 HOURS TO HELP MOVE PEOPLE AND COMMUNITIES FORWARD, DELIVERING THE BENEFITS OF GOOD HEALTH, STRONG CONNECTIONS, GREATER SELF-CONFIDENCE AND A SENSE OF SECURITY TO ALL WHO SEEK IT. VOLUNTARY CONTRIBUTIONS THAT FUND, LEAD AND SUPPORT THE Y'S CRITICAL WORK. THE Y IS ACCESSIBLE TO ALL PEOPLE. FINANCIAL ASSISTANCE IS OFFERED TO INDIVIDUALS AND FAMILIES WHO CANNOT AFFORD MEMBERSHIP. THE CHANNEL ISLANDS YMCA PROVIDES OVER $1.2 MILLION DOLLARS IN FINANCIAL ASSISTANCE TO OVER FOUR THOUSAND CHILDREN, FAMILIES AND INDIVIDUALS FOR PROGRAMS SUCH AS: CHILDCARE, CAMP, SPORTS AND AFTER-SCHOOL PROGRAMS. ADVOCACY - COLLABORATIONS WITH POLICY MAKERS, COMMUNITY LEADERS AND PRIVATE AND PUBLIC ORGANIZATIONS TO DEVELOP YOUTH, PREVENT CHRONIC DISEASE, BUILD HEALTHIER COMMUNITIES AND ENCOURAGE SOCIAL RESPONSIBILITY.
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expensesMediumBullet13,593,344
Form 990 (2012)
Form 990 (2012)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If “Yes,” complete Schedule AClick to see attachment........................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Click to see attachment...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If “Yes,” complete Schedule C, Part I..........
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If “Yes,” complete Schedule C, Part II........
4
 
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If “Yes,” complete Schedule C,
Part III............................
5
 
 
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If “Yes,” complete Schedule D, Part I........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If “Yes,” complete Schedule D, Part II...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If “Yes,” complete Schedule D, Part III ....................
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If “Yes,” complete Schedule D, Part IV..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If “Yes,” complete Schedule D, Part VClick to see attachment......
10
Yes
 
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If “Yes,” complete Schedule D, Part VI.Click to see attachment...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VII.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VIII.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part IX............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If “Yes,” complete Schedule D, Part X
11e
 
No
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If “Yes,” complete Schedule D, Part XClick to see attachment.........................
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If “Yes,” complete Schedule D, Parts XI and XII Click to see attachment.................
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If “Yes,” and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If “Yes,” complete Schedule E....
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States?.....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If “Yes,” complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any organization or entity located outside the United States? If “Yes,” complete Schedule F, Parts II and IV
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to individuals located outside the United States? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If “Yes,” complete Schedule G, Part I (see instructions)....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If “Yes,” complete Schedule G, Part II............ Click to see attachment
18
Yes
 
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If “Yes,” complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If “Yes,” complete Schedule H....
20a
 
No
b
If “Yes” to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
Form 990 (2012)
Form 990 (2012)
Page 4
Part IV
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants and other assistance to any government or organization in the United States on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II...
21
 
No
22
Did the organization report more than $5,000 of grants and other assistance to individuals in the United States on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........
22
 
No
23
Did the organization answer “Yes” to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If “Yes,” complete Schedule J....................... Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25................
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?......................
24c
 
 
d
Did the organization act as an “on behalf of” issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If “Yes,” complete Schedule L, Part I........
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If “Yes,” complete Schedule L, Part I...................
25b
 
No
26
Was a loan to or by a current or former officer, director, trustee, key employee, highest compensated employee, or disqualified person outstanding as of the end of the organization’s tax year? If “Yes,” complete Schedule L,
Part II..........................
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If “Yes,” complete Schedule L, Part III.........
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If “Yes,” complete Schedule L, Part IV .......................... Click to see attachment
28a
Yes
 
b
A family member of a current or former officer, director, trustee, or key employee? If “Yes,”
complete Schedule L, Part IV.....................
28b
 
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If “Yes,” complete Schedule L, Part IV... Click to see attachment
28c
Yes
 
29
Did the organization receive more than $25,000 in non-cash contributions? If “Yes,” complete Schedule M..Click to see attachment
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If “Yes,” complete Schedule M.............
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If “Yes,” complete Schedule N,
Part I...........................
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If “Yes,” complete Schedule N, Part II......................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If “Yes,” complete Schedule R, Part I........
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If “Yes,” complete Schedule R, Part II, III, or IV, and Part V, line 1........................
34
 
No
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If “Yes,” complete Schedule R, Part V, line 2...
35b
 
No
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If “Yes,” complete Schedule R, Part V, line 2.............
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If “Yes,” complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2012)
Form 990 (2012)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response to any question in this Part V ...............
Yes
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..
1a
36
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
970
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No,” provide an explanation in Schedule O.....
3b
 
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?..........................
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If “Yes,” to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?...
6a
 
No
b
If “Yes,” did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................
7a
Yes
 
b
If “Yes,” did the organization notify the donor of the value of the goods or services provided?.....
7b
Yes
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................
7c
 
No
d
If “Yes,” indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?............................
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?............................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year?............
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the organization make any taxable distributions under section 4966?..........
9a
 
 
b
Did the organization make a distribution to a donor, donor advisor, or related person?.......
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If “Yes,” enter the amount of tax-exempt interest received or accrued during the year. ....................
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If “No,” provide an explanation in Schedule O..
14b
 
 
Form 990 (2012)
Form 990 (2012)
Page 6
Part VI
Governance, Management, and Disclosure For each “Yes” response to lines 2 through 7b below, and for a “No” response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response to any question in this Part VI ...............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year .....................
1a
24
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent ...................
1b
21
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ...........................
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If “Yes,” provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
Yes
 
b
If “Yes,” did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
Yes
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If “No,” go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If “Yes,” describe in Schedule O how this was done.......................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
 
No
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If “Yes,” did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
CA
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how), the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, physical address, and telephone number of the person who possesses the books and records of the organization:
MediumBulletCindy Halstead CFO105 East Carrillo StreetSanta BarbaraCA93101 (805) 569-1103
Form 990 (2012)
Form 990 (2012)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response to any question in this Part VII ...............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; Officer; Key Employee; Highest compensated employee; Former;
(1) DAMON BRINK........................................................................
SECRETARY
 2.00
.......................   		X   X       0 0 0
(2) GEORGE LEIS........................................................................
CHAIR
 3.00
.......................   		X   X       0 0 0
(3) JAMES ARMSTRONG........................................................................
TREASURER
 2.00
.......................   		X   X       0 0 0
(4) RIC RUFFINELLI........................................................................
CHAIR ELECT
 2.00
.......................   		X   X       0 0 0
(5) ROBERT COLES........................................................................
FORMER SECRETARY
 2.00
.......................   		X   X       0 0 0
(6) ANDREW GRANT........................................................................
BOARD MEMBER
 2.00
.......................   		X           0 0 0
(7) BRIAN GOUGH........................................................................
IMMEDIATE PAST CHAIR
 2.00
.......................   		X           0 0 0
(8) DANIEL HOCHMAN........................................................................
BOARD MEMBER
 2.00
.......................   		X           0 0 0
(9) DANIEL WATKINS........................................................................
BOARD MEMBER
 2.00
.......................   		X           0 0 0
(10) DARREN CAESAR........................................................................
BOARD MEMBER
 2.00
.......................   		X           0 0 0
(11) GAIL ANIKOUCHINE........................................................................
BOARD MEMBER
 2.00
.......................   		X           0 0 0
(12) GEORGE ARMSTRONG........................................................................
BOARD MEMBER
 2.00
.......................   		X           0 0 0
(13) JEFF SPEICH........................................................................
BOARD MEMBER
 2.00
.......................   		X           0 0 0
(14) JIM DIXON........................................................................
BOARD MEMBER
 2.00
.......................   		X           0 0 0
(15) JOHN BUCOLA........................................................................
BOARD MEMBER
 2.00
.......................   		X           0 0 0
(16) JOSEPH SULLIVAN........................................................................
BOARD MEMBER
 2.00
.......................   		X           0 0 0
(17) KENNETH KAHN........................................................................
BOARD MEMBER
 2.00
.......................   		X           0 0 0
Form 990 (2012)
Form 990 (2012)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; Officer; Key Employee; Highest compensated employee; Former;
(18) LINDA VANNIER........................................................................
BOARD MEMBER
 2.00
.......................   		X           0 0 0
(19) MAEDA PALIUS........................................................................
BOARD MEMBER
 2.00
.......................   		X           0 0 0
(20) MATTHEW SWEETMAN........................................................................
BOARD MEMBER
 2.00
.......................   		X           0 0 0
(21) NORM NEBROSKI........................................................................
BOARD MEMBER
 2.00
.......................   		X           0 0 0
(22) SALLY IRVING........................................................................
BOARD MEMBER
 2.00
.......................   		X           0 0 0
(23) SANDY ALLAN........................................................................
BOARD MEMBER
 2.00
.......................   		X           0 0 0
(24) STEVEN WEINTRAUB........................................................................
BOARD MEMBER
 2.00
.......................   		X           0 0 0
(25) TOM HETER........................................................................
BOARD MEMBER
 2.00
.......................   		X           0 0 0
(26) CINDY HALSTEAD........................................................................
CHIEF FINANCIAL OFFICER
 40.00
.......................   		    X       121,238 0 14,568
(27) SAL CISNEROS........................................................................
PRESIDENT/CEO
 40.00
.......................   		    X       214,338 0 22,419
(28) DANIEL POWELL........................................................................
DISTRICT VICE PRESIDENT
 40.00
.......................   		        X   110,654 0 13,809
(29) JOAN PRICE........................................................................
EXECUTIVE DIRECTOR
 40.00
.......................   		        X   107,134 0 8,902
(30) TIMOTHY HARDY........................................................................
VICE PRESIDENT
 40.00
.......................   		        X   142,501 0 16,266
1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 695,865 0 75,964
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationMediumBullet5
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If “Yes,” complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If “Yes,” complete Schedule J for such individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If “Yes,” complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
MASON MILLS1109 E OLIVE AVENUELOMPOCCA93436 CONSTRUCTION CONTRACTOR SERVICES 408,634
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet1
Form 990 (2012)
Form 990 (2012)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response to any question in this Part VIII ..............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512, 513, or 514
Contributions, Gifts, Grants and Other Similar Amounts 1a Federated campaigns..1a  
b Membership dues....1b  
c Fundraising events....1c 26,260
d Related organizations...1d  
e Government grants (contributions)1e 1,050,850
f All other contributions, gifts, grants, and
similar amounts not included above1f 		1,466,599
g Noncash contributions included in lines
1a-1f:$ 		30,761
h Total. Add lines 1a-1f.......MediumBullet 2,543,709
Program Service Revenue Business Code
2a HEALTHY LIVING 813410 9,663,020 9,663,020    
b YOUTH DEVELOPMENT 813410 3,272,299 3,272,299    
c SOCIAL RESPONSIBILITY 813410 2,193 2,193    
d     0      
e     0      
f All other program service revenue . 0 0 0 0
g Total. Add lines 2a–2f........MediumBullet 12,937,512
Other Revenue 3 Investment income (including dividends, interest, and other similar amounts).......MediumBullet 76,554     76,554
4 Income from investment of tax-exempt bond proceeds..MediumBullet 0     0
5 Royalties...........MediumBullet 0     0
(i) Real (ii) Personal
6a Gross rents    
b Less: rental expenses    
c Rental income or (loss) 0 0
d Net rental income or (loss).......MediumBullet 0      
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 188,462 19,805
b Less: cost or other basis and sales expenses 168,674  
c Gain or (loss) 19,788 19,805
d Net gain or (loss)..........MediumBullet 39,593     39,593
8a Gross income from fundraising events (not including
$ 26,260
of contributions reported on line 1c). See Part IV, line 18 ..
a 204,951
b Less: direct expenses ...b 130,367
c Net income or (loss) from fundraising events..MediumBullet 74,584   74,584
9a Gross income from gaming activities.
See Part IV, line 19 ...
a 3,735
b Less: direct expenses ...b 349
c Net income or (loss) from gaming activities...MediumBullet 3,386     3,386
10a Gross sales of inventory, less
returns and allowances .
a 22,449
b Less: cost of goods sold ..b 11,437
c Net income or (loss) from sales of inventory..MediumBullet 11,012     11,012
Miscellaneous Revenue Business Code
11a MISCELLANEOUS 713940 55,503     55,503
b     0      
c     0      
d All other revenue .... 0 0 0 0
e Total. Add lines 11a–11d ...... MediumBullet 55,503
12 Total revenue. See Instructions......MediumBullet 15,741,853 12,937,512 0 260,632
Form 990 (2012)
Form 990 (2012)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response to any question in this Part IX ...............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising expenses
1 Grants and other assistance to governments and organizations in the United States. See Part IV, line 21 0  
2 Grants and other assistance to individuals in the United States. See Part IV, line 22 0  
3 Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16 0  
4 Benefits paid to or for members 0  
5 Compensation of current officers, directors, trustees, and key employees .... 387,747   387,747  
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .... 0      
7 Other salaries and wages 7,652,066 6,785,164 592,848 274,054
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 390,782 344,066 36,923 9,793
9 Other employee benefits ....... 647,304 495,309 114,657 37,338
10 Payroll taxes ........... 945,673 805,944 106,595 33,134
11 Fees for services (non-employees):        
a Management ...... 0      
b Legal ......... 21,396   21,396  
c Accounting ........... 20,500   20,500  
d Lobbying ........... 0      
e Professional fundraising services. See Part IV, line 17 0  
f Investment management fees ...... 0      
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ........ 137,181 62,464 69,373 5,344
12 Advertising and promotion .... 358,567 266,366 64,804 27,397
13 Office expenses ....... 830,837 741,310 39,054 50,473
14 Information technology ...... 0      
15 Royalties .. 0      
16 Occupancy ........... 1,686,760 1,576,092 102,029 8,639
17 Travel ............ 215,250 181,158 24,321 9,771
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ...... 0      
19 Conferences, conventions, and meetings .... 139,879 82,874 40,726 16,279
20 Interest ........... 194,495 165,760 14,351 14,384
21 Payments to affiliates ....... 161,807 139,659 13,825 8,323
22 Depreciation, depletion, and amortization ..... 1,179,993 1,163,671 11,708 4,614
23 Insurance .............. 137,816 136,716 1,029 71
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a EQUIPMENT 512,538 406,638 92,715 13,185
b PROGRAM COSTS 181,438 181,386   52
c OTHER EMPLOYEE EXPENSES 81,267 55,525 22,490 3,252
d
e All other expenses 24,267 3,242 3,698 17,327
25 Total functional expenses. Add lines 1 through 24e 15,907,563 13,593,344 1,780,789 533,430
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720). 0      
Form 990 (2012)
Form 990 (2012)
Page 11
Part X Balance Sheet Check if Schedule O contains a response to any question in this Part X ...............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash—non-interest-bearing ............. 6,880 1 6,750
2 Savings and temporary cash investments ......... 1,907,161 2 2,610,938
3 Pledges and grants receivable, net ........... 458,589 3 352,560
4 Accounts receivable, net ............. 78,051 4 53,513
5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................
  5 0
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
  6 0
7 Notes and loans receivable, net .............   7  
8 Inventories for sale or use ..............   8  
9 Prepaid expenses and deferred charges .......... 220,442 9 307,332
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 36,422,744
b Less: accumulated depreciation ..... 10b 13,781,089 23,446,750 10c 22,641,655
11 Investments—publicly traded securities .......... 2,115,098 11 2,577,649
12 Investments—other securities. See Part IV, line 11 ..... 0 12 0
13 Investments—program-related. See Part IV, line 11 ..... 0 13 0
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 181,605 15 237,693
16 Total assets. Add lines 1 through 15 (must equal line 34)...... 28,414,576 16 28,788,090
Liabilities 17 Accounts payable and accrued expenses ......... 1,180,060 17 1,223,934
18 Grants payable .................   18  
19 Deferred revenue ................ 494,460 19 565,361
20 Tax-exempt bond liabilities .............   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D..   21  
22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L..........   22 0
23 Secured mortgages and notes payable to unrelated third parties ..   23 143,060
24 Unsecured notes and loans payable to unrelated third parties ....   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D.................... 0 25 0
26 Total liabilities. Add lines 17 through 25......... 1,674,520 26 1,932,355
Net Assets or Fund Balance Organizations that follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets .............. 23,397,436 27 23,212,009
28 Temporarily restricted net assets ........... 1,769,558 28 1,955,039
29 Permanently restricted net assets ........... 1,573,062 29 1,688,687
Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds ........   30  
31 Paid-in or capital surplus, or land, building or equipment fund .....   31  
32 Retained earnings, endowment, accumulated income, or other funds   32  
33 Total net assets or fund balances ........... 26,740,056 33 26,855,735
34 Total liabilities and net assets/fund balances ........ 28,414,576 34 28,788,090
Form 990 (2012)
Form 990 (2012)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response to any question in this Part XI ...............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
15,741,853
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
15,907,563
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
-165,710
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
26,740,056
5
Net unrealized gains (losses) on investments ...............
5
281,389
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
0
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
26,855,735
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response to any question in this Part XII ..............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If “Yes,” to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?
3a
 
No
b
If “Yes,” did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits
3b
 
 
Form 990 (2012)
Form 990, Special Condition Description:
Special Condition Description
Additional Data


Software ID: 12000266
Software Version: v2012.1.0
SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ. right arrow See separate instructions.
OMB No. 1545-0047
2012
Open to Public
Inspection
Name of the organization
CHANNEL ISLANDS YOUNG MEN'S CHRISTIAN ASSOCIATION
 
Employer identification number

95-1643379
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
f
g
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization? ................
11g(i)
 
 
(ii) A family member of a person described in (i) above? ......................
11g(ii)
 
 
(iii) A 35% controlled entity of a person described in (i) or (ii) above? ................
11g(iii)
 
 
h
Provide the following information about the supported organization(s).
(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) (iv) Is the organization in col. (i) listed in your governing document? (v) Did you notify the organization in col. (i) of your support? (vi) Is the organization in col. (i) organized in the U.S.? (vii) Amount of monetary support
Yes No Yes No Yes No
Total                  

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2008 (b) 2009 (c) 2010 (d) 2011 (e) 2012 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....            
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......            
3 The value of services or facilities furnished by a governmental unit to the organization without charge..            
4 Total. Add lines 1 through 3            
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f)..            
6 Public support. Subtract line 5 from line 4.            
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2008 (b) 2009 (c) 2010 (d) 2011 (e) 2012 (f) Total
7 Amounts from line 4..            
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...            
9 Net income from unrelated business activities, whether or not the business is regularly carried on..            
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..            
11 Total support (Add lines 7 through 10).            
12
12
 
13
First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization, check this box and stop here........................................right arrow
Section C. Computation of Public Support Percentage
14
14
 
15
15
 
16a
b
17a
b
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2008 (b) 2009 (c) 2010 (d) 2011 (e) 2012 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . 11,272,917 12,084,454 11,495,748 11,618,032 11,367,983 57,839,134
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... 4,498,852 3,501,523 4,198,253 3,770,277 4,202,220 20,171,125
3 Gross receipts from activities that are not an unrelated trade or business under section 513..           0
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...           0
5 The value of services or facilities furnished by a governmental unit to the organization without charge..           0
6 Total. Add lines 1 through 5. 15,771,769 15,585,977 15,694,001 15,388,309 15,570,203 78,010,259
7a Amounts included on lines 1, 2, and 3 received from disqualified persons... 13,547 13,613 10,539 19,958 40,032 97,689
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. 0 0 0 0 0 0
c Add lines 7a and 7b.. 13,547 13,613 10,539 19,958 40,032 97,689
8 Public support (Subtract line 7c from line 6.)           77,912,570
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2008 (b) 2009 (c) 2010 (d) 2011 (e) 2012 (f) Total
9 Amounts from line 6... 15,771,769 15,585,977 15,694,001 15,388,309 15,570,203 78,010,259
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. 52,793 27,921 57,141 9,623 116,147 263,625
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.           0
c Add lines 10a and 10b. 52,793 27,921 57,141 9,623 116,147 263,625
11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.           0
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.) .. 25,644 24,948 29,705 73,973 55,503 209,773
13 Total support. (Add lines 9, 10c, 11, and 12.).. 15,850,206 15,638,846 15,780,847 15,471,905 15,741,853 78,483,657
14
Section C. Computation of Public Support Percentage
15
15
99.270 %
16
16
99.430 %
Section D. Computation of Investment Income Percentage
17
17
0.340 %
18
18
0.240 %
19a
b
20
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 4
Part IV
Supplemental Information. Complete this part to provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Explanation
OTHER INCOME:, SCHEDULE A, PART III, LINE 12, OTHER INCOME,
OTHER INCOME, SCHEDULE A, PART III, LINE 12, <OTHERINCOME> <INCOME> <DESCRIPTION>OTHER INCOME</DESCRIPTION> <COLUMNA>25644</COLUMNA> <COLUMNB>24948</COLUMNB> <COLUMNC>29705</COLUMNC> <COLUMND>73973</COLUMND> <COLUMNE>55503</COLUMNE> <COLUMNF>209773</COLUMNF> </INCOME> <INCOME> <DESCRIPTION /> <COLUMNA /> <COLUMNB /> <COLUMNC /> <COLUMND /> <COLUMNE /> <COLUMNF>0</COLUMNF> </INCOME> </OTHERINCOME>,
OTHER INCOME, SCHEDULE A, PART III, LINE 12, DESCRIPTION - OTHER INCOME, COLUMN A - 25644, COLUMN B - 24948, COLUMN C - 29705, COLUMN D - 73973, COLUMN E - 55503, COLUMN F - 209773; DESCRIPTION - , COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 0;,
 
Schedule A (Form 990 or 990-EZ) 2012

Additional Data


Software ID: 12000266
Software Version: v2012.1.0
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
OMB No. 1545-0047
2012
Name of the organization
CHANNEL ISLANDS YOUNG MEN'S CHRISTIAN ASSOCIATION
 
Employer identification number

95-1643379
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ





Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......................... Arrow Bullet   $    
Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2 of its Form 990; or check the box on line H of its
Form 990-EZ or on Part I, line 2 of its Form 990-PF, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2012)

Schedule B (Form 990, 990-EZ, or 990-PF) (2012)
Page 2
Name of organization
CHANNEL ISLANDS YOUNG MEN'S CHRISTIAN ASSOCIATION
  		Employer identification number

95-1643379
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
     
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
RESTRICTED
 

     
RESTRICTED
RESTRICTED  
RESTRICTED, RESTRICTED   RESTRICTED

$RESTRICTED


(Complete Part II if there is a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  


(Complete Part II if there is a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  


(Complete Part II if there is a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  


(Complete Part II if there is a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  


(Complete Part II if there is a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  


(Complete Part II if there is a noncash contribution.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2012)

Schedule B (Form 990, 990-EZ, or 990-PF) (2012)
Page 3
Name of organization
CHANNEL ISLANDS YOUNG MEN'S CHRISTIAN ASSOCIATION
  		Employer identification number

95-1643379
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
     
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2012)

Schedule B (Form 990, 990-EZ, or 990-PF) (2012)
Page 4
Name of organization
CHANNEL ISLANDS YOUNG MEN'S CHRISTIAN ASSOCIATION
  		Employer identification number

95-1643379
Part III
Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2012)

Additional Data


Software ID: 12000266
Software Version: v2012.1.0
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b
SchDMd Bullet Attach to Form 990. SchDMd Bullet See separate instructions.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
CHANNEL ISLANDS YOUNG MEN'S CHRISTIAN ASSOCIATION
 
Employer identification number

95-1643379
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate contributions to (during year) ...    
3 Aggregate grants from (during year) .....    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ....................... 2a  
b Total acreage restricted by conservation easements .................. 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register .................... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................
6
Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .......................................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenues included in Form 990, Part VIII, line 1 ........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ..............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a
Revenues included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2012

Schedule D (Form 990) 2012
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b
If "Yes," explain the arrangement in Part XIII and complete the following table:
Amount
c Beginning balance ................................. 1c  
d Additions during the year .............................. 1d  
e Distributions during the year ............................. 1e  
f Ending balance ................................... 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21? .....................
b
If “Yes,” explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ........
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current year (b)Prior year b (c)Two years back (d)Three years back (e)Four years back
1a Beginning of year balance .... 2,467,679 2,447,451 1,993,690 1,821,779 1,654,700
b Contributions ........ 126,125 27,492 41,650 9,037 415,173
c Net investment earnings, gains, and losses 377,486 -7,264 461,478 162,874 -248,094
d Grants or scholarships .....     0 0 0
e Other expenditures for facilities
and programs ........ 		24,203   49,367 0 0
f Administrative expenses ....     0 0 0
g End of year balance ...... 2,947,087 2,467,679 2,447,451 1,993,690 1,821,779
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet25.700 %
b
Permanent endowment SchDMd Bullet57.300 %
c
Temporarily restricted endowment SchDMd Bullet17.000 %
The percentages in lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations ........................
3a(i)
 
No
(ii) related organizations ........................
3a(ii)
 
No
b
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .................   5,687,608 5,687,608
b Buildings ................   24,096,972 9,954,116 14,142,856
c Leasehold improvements ............   3,943,308 1,999,742 1,943,566
d Equipment ................   2,694,856 1,827,231 867,625
e Other .................       0
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......SchDMdBullet 22,641,655
Schedule D (Form 990) 2012

Schedule D (Form 990) 2012
Page 3
Part VII
Investments—Other Securities. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b)Book value (c) Method of valuation:
Cost or end-of-year market value
(1)Financial derivatives    
(2)Closely-held equity interests    
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet  
Part VIII
Investments—Program Related. See Form 990, Part X, line 13.
(a) Description of investment type (b) Book value (c) Method of valuation:
Cost or end-of-year market value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. See Form 990, Part X, line 15.
(a) Description (b) Book value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet  
Part X
Other Liabilities. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
Federal income taxes 0








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 0
2. Fin 48 (ASC 740) Footnote. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII .....................................................
Schedule D (Form 990) 2012

Schedule D (Form 990) 2012
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
1 Total revenue, gains, and other support per audited financial statements ....... 1  
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains on investments .......... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d ..................... 2e  
3 Subtract line 2e from line 1..................... 3  
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b....................... 4c  
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5  
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
1 Total expenses and losses per audited financial statements ........... 1  
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a  
b Prior year adjustments .............. 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d...................... 2e  
3 Subtract line 2e from line 1..................... 3  
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ............ 4b  
c Add lines 4a and 4b....................... 4c  
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5  
Part XIII
Supplemental Information
Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Identifier Return Reference Explanation
Intended uses of endowment funds Schedule D, Part V, Line 4 THE YMCA HAS A POLICY OF APPROPRIATING FOR EXPENDITURE EACH YEAR AN AMOUNT NOT TO EXCEED 5% OF THE AVERAGE PAST TWELVE QUARTERLY ASSET MARKET VALUE BALANCES AS OF DECEMBER 31. IN ESTABLISHING THIS POLICY, THE YMCA CONSIDERED THE LONG-TERM EXPECTED RETURN ON ITS ENDOWMENT. ACCORDINGLY, OVER THE LONG-TERM, THE YMCA EXPECTS THE CURRENT SPENDING POLICY TO ALLOW ITS ENDOWMENT TO GROW AT AN AVERAGE OF 2% ANNUALLY. THIS IS CONSISTENT WITH THE YMCA'S OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS HELD IN PERPETUITY FOR A SPECIFIED TERM AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS AND INVESTMENT RETURN.
FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 THE YMCA IS EXEMPT FROM TAXES ON INCOME UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE TAXATION CODE 23701(D), THEREFORE NO AMOUNTS FOR INCOME TAXES ARE REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. MANAGEMENT IS NOT AWARE OF ANY TRANSACTIONS THAT WOULD AFFECT THE YMCA'S TAX-EXEMPT STATUS. THE YMCA EVALUATES UNCERTAIN TAX POSITIONS, WHEREBY THE EFFECT OF THE UNCERTAINTY WOULD BE RECORDED IF THE OUTCOME WAS CONSIDERED PROBABLE AND REASONABLY ESTIMABLE. AS OF JUNE 30, 2013, THE YMCA HAD NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL. THE YMCA FILES TAX RETURNS IN CALIFORNIA AND U.S. FEDERAL JURISDICTIONS. THE YMCA IS NO LONGER SUBJECT TO U.S. FEDERAL AND STATE TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2009 AND 2008, RESPECTIVELY.
Schedule D (Form 990) 2012

Additional Data


Software ID: 12000266
Software Version: v2012.1.0




SCHEDULE G (Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" to Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. Form 990-EZ filers are not required to complete this part. right arrowAttach to Form 990 or Form 990-EZ. right arrowSee separate instructions.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
CHANNEL ISLANDS YOUNG MEN'S CHRISTIAN ASSOCIATION
 
Employer identification number

95-1643379
Part I
Fundraising Activities. Complete if the organization answered "Yes" to Form 990, Part IV, line 17.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
b
If “Yes,” list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.
(i) Name and address of individual
or entity (fundraiser) 		(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity 		(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i) 		(vi) Amount paid to
(or retained by)
organization
Yes No
             
             
             
             
             
             
             
             
             
             
Total .................right arrow      
3
List all states in which the organization is registered or licensed to solicit funds or has been notified it is exempt from registration or licensing.
For Paperwork Reduction Act Notice, see the Instructions for Form 990or 990-EZ.
Cat. No. 50083H
Schedule G (Form 990 or 990-EZ) 2012
Schedule G (Form 990 or 990-EZ) 2012
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" to Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.
(a) Event #1

REACHING FOR THE STARS
(event type) 		(b) Event #2

GOLF TOURNAMENTS
(event type) 		(c) Other events

8
(total number) 		(d) Total events
(add col. (a) through col. (c))
VerticalRevenue 1 Gross receipts . . . 71,295 42,558 117,358 231,211
2 Less: Contributions . . 10,395 11,750 4,115 26,260
3 Gross income (line 1
minus line 2) . . . 		60,900 30,808 113,243 204,951
VerticalDirectExpenses 4 Cash prizes . . .       0
5 Noncash prizes . .       0
6 Rent/facility costs . . 5,647 11,069 17,613 34,329
7 Food and beverages .       0
8 Entertainment . . .       0
9 Other direct expenses . 7,716 4,645 83,677 96,038
10 Direct expense summary. Add lines 4 through 9 in column (d) ........... right arrow 130,367
11 Net income summary. Combine line 3, column (d), and line 10. .......... right arrow 74,584
Part III
Gaming. Complete if the organization answered "Yes" to Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue (a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo 		(c) Other gaming (d) Total gaming (add col.(a) through col.(c))
1 Gross revenue . . . .        
VerticalDirectExpenses 2 Cash prizes . . . .        
3 Non-cash prizes . . .        
4 Rent/facility costs . . .        
5 Other direct expenses . .        
6 Volunteer labor . . .
 
 
 
7 Direct expense summary. Add lines 2 through 5 in column (d) ........... right arrow  
8 Net gaming income summary. Combine lines 1 and 7 in column (d) .......... right arrow  
9
Enter the state(s) in which the organization operates gaming activities:
a
Is the organization licensed to operate gaming activities in each of these states? ............
b
If "No," explain:
 
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? .....
b
If "Yes," explain:
 
Schedule G (Form 990 or 990-EZ) 2012
Schedule G (Form 990 or 990-EZ) 2012
Page 3
11
Does the organization operate gaming activities with nonmembers? .................
12
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming? ..........................
13
Indicate the percentage of gaming activity operated in:
a
The organization's facility ......................
13a
 
b
An outside facility ........................
13b
 
14
Enter the name and address of the person who prepares the organization's gaming/special events books and records:
Name right arrow
Address right arrow
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? ......................................
b
If "Yes," enter the amount of gaming revenue received by the organization right arrow $   and the
amount of gaming revenue retained by the third party right arrow $   .
c
If "Yes," enter name and address of the third party:
Name right arrow
Address right arrow
 
 
16
Gaming manager information:
Name right arrow
Gaming manager compensation right arrow $  
Description of services provided right arrow
 
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? ............................
b
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization's own exempt activities during the tax year right arrow$  
Part IV
Supplemental Information. Complete this part to provide the explanations required by Part I, line 2b, columns (iii) and (v), and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also complete this part to provide any additional information (see instructions).
Identifier Return Reference Explanation
Schedule G (Form 990 or 990-EZ) 2012
Additional Data


Software ID: 12000266
Software Version: v2012.1.0
Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet Complete if the organization answered "Yes" to Form 990,
Part IV, question 23.
SchJMediumBullet Attach to Form 990. SchJMediumBullet See separate instructions.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
CHANNEL ISLANDS YOUNG MEN'S CHRISTIAN ASSOCIATION
 
Employer identification number

95-1643379
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain....
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all officers,
directors, trustees, and the CEO/Executive Director, regarding the items checked in line 1a? .......
2
 
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? ................
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.
5
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ...........................
5a
 
No
b
Any related organization? .........................
5b
 
No
If "Yes," to line 5a or 5b, describe in Part III.
6
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ...........................
6a
 
No
b
Any related organization? .........................
6b
 
No
If "Yes," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................
8
 
No
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2012

Schedule J (Form 990) 2012
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation
reported as deferred
in prior Form 990
(i) Base compensation (ii) Bonus & incentive compensation (iii) Other reportable compensation
(1)SAL CISNEROSPRESIDENT/CEO (i)
(ii)		 193,758
0 		15,000
0 		5,580
0 		17,691
0 		4,728
0 		236,757
0 		0
0
(2)TIMOTHY HARDYVICE PRESIDENT (i)
(ii)		 141,721
0 		0
0 		780
0 		11,538
0 		4,728
0 		158,767
0 		0
0
Schedule J (Form 990) 2012

Schedule J (Form 990) 2012
Page 3
Part III
Supplemental Information
Complete this part to provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.
Identifier Return Reference Explanation
Schedule J (Form 990) 2012

Additional Data


Software ID: 12000266
Software Version: v2012.1.0
Schedule L
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Transactions with Interested Persons
MediumBullet Complete if the organization answered
"Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c,
or Form 990-EZ, Part V, line 38a or 40b.
MediumBullet Attach to Form 990 or Form 990-EZ. MediumBullet See separate instructions.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
CHANNEL ISLANDS YOUNG MEN'S CHRISTIAN ASSOCIATION
 
Employer identification number

95-1643379
Part I
Excess Benefit Transactions (section 501(c)(3) and section 501(c)(4) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.
1(a) Name of disqualified person (b) Relationship between disqualified person and organization (c) Description of transaction (d) Corrected?
Yes No





2
Enter the amount of tax incurred by organization managers or disqualified persons during the year under section 4958. ........................... Bullet Image$
 
3
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ....... Bullet Image$
 

Part II
Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22
(a) Name of interested person (b) Relationship with organization (c) Purpose of loan (d) Loan to or from the organization? (e)Original principal amount (f)Balance due (g) In default? (h) Approved by board or committee? (i)Written agreement?
To From Yes No Yes No Yes No
Total ......Small Bullet $  
Part III
Grants or Assistance Benefitting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of assistance (d) Type of assistance (e) Purpose of assistance
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50056A
Schedule L (Form 990 or 990-EZ) 2012
Schedule L (Form 990 or 990-EZ) 2012
Page 2
Part IV
Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues?
Yes No
(1) DARREN CAESAR
  		BOARD MEMBER 32,681 DARREN CAESAR IS PRINCIPAL OF HUB INTERNATIONAL OF CALIFORNIA INSURANCE SERVICES (HUB INTERNATIONAL) THE ORGANIZATION USES HUB INTERNATIONAL AS A BROKER TO OBTAIN ITS WORKER COMPENSATION INSURANCE POLICIES. HUB INTERNATIONAL RECEIVES AN ANNUAL COMMISSION OF APPROXIMATELY $33,000 FOR THESE SERVICES.   No
(2) GEORGE LEIS
  		BOARD CHAIR   GEORGE LEIS IS THE REGIONAL PRESIDENT OF THE CENTRAL COAST DIVISION OF UNION BANK. THE ORGANIZATION HAS SEVERAL CHECKING ACCOUNTS WITH UNION BANK.   No
(3) JIM DIXON
  		BOARD MEMBER 1,491 ON OCCASION, THE ORGANIZATION USES AN ENGINEERING FIRM TO PERFORM SURVEY AND MAPPING SERVICES FOR FACILITY PROJECTS. JIM DIXON IS THE ENGINEERING FIRM'S PRINCIPAL OWNER.   No
Part V
Supplemental Information
Complete this part to provide additional information for responses to questions on Schedule L (see instructions).
Identifier Return Reference Explanation
Schedule L (Form 990 or 990-EZ) 2012

Additional Data


Software ID: 12000266
Software Version: v2012.1.0




SCHEDULE M
(Form 990)

Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large imageComplete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image Attach to Form 990.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
CHANNEL ISLANDS YOUNG MEN'S CHRISTIAN ASSOCIATION
 
Employer identification number

95-1643379
Part I
Types of Property
(a)
Check if applicable 		(b)
Number of contributions or items contributed 		(c)
Noncash contribution amounts reported on
Form 990, Part VIII, line 1g 		(d)
Method of determining
noncash contribution amounts
1 Art—Works of art ....        
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications ..      
5 Clothing and household
goods ....... 		     
6 Cars and other vehicles ..        
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded . X 2 30,761 MARKET VALUE
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests .... 		       
12 Securities—Miscellaneous ..        
13 Qualified conservation
contribution—Historic
structures ..... 		       
14 Qualified conservation
contribution—Other ... 		       
15 Real estate—Residential .        
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ...        
20 Drugs and medical supplies .        
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( )
26 Other Right pointing arrow large image( )
27 Other Right pointing arrow large image( )
28 Other Right pointing arrow large image ( )
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement ...
29
0
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1-28 that it
must hold for at least three years from the date of the initial contribution, and which is not required to be used
for exempt purposes for the entire holding period? ..................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any non-standard contributions?
31
Yes
 
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
 
No
b
If "Yes," describe in Part II.
33
If the organization did not report an amount in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 51227J
Schedule M (Form 990) (2012)
Schedule M (Form 990) (2012)
Page 2
Part II
Supplemental Information. Complete this part to provide the information required by Part I, lines 30b,
32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.
Identifier Return Reference Explanation
EXPLANATIONS OF REPORTING METHOD FOR NUMBER OF CONTRIBUTIONS SCHEDULE M, PART I SECURITIES - PUBLICLY TRADED: NUMBER OF CONTRIBUTIONS
Number of contributions or items contributed. Schedule M, part I, column (b), Line 9  
Schedule M (Form 990) (2012)
Additional Data


Software ID: 12000266
Software Version: v2012.1.0
SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2012
Open to Public
Inspection
Name of the organization
CHANNEL ISLANDS YOUNG MEN'S CHRISTIAN ASSOCIATION
 
Employer identification number

95-1643379
Identifier Return Reference Explanation
EXECUTIVE COMMITTEE FORM 990, PART VI, LINE 1A THE EXECUTIVE COMMITTEE CONSISTS OF THE BOARD CHAIR, VICE-CHAIR, SECRETARY, TREASURER, PAST CHAIR AND COMMITTEE CHAIRS. ALL COMMITTEE CHAIRS ARE ALSO BOARD MEMBERS. THE EXECUTIVE COMMITTEE, EXCEPT AS ITS POWERS MAY BE OTHERWISE LIMITED BY THE BOARD, SHALL HAVE AND MAY EXERCISE THE POWERS OF THE BOARD.
Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b THE AUDIT AND FINANCE COMMITTEES ARE ASSIGNED THE RESPONSIBILITY OF REVIEWING THE IRS 990. AFTER REVIEW AND ACCEPTANCE, THE COMMITTEES SUBMIT THE FINAL DRAFT TO THE BOARD WITH RECOMMENDATION FOR APPROVAL. ONCE THE IRS 990 IS APPROVED BY THE BOARD OF DIRECTORS, THE FORM IS FILED WITH THE IRS AND A COPY IS INCLUDED ON THE ORGANIZATION'S WEBSITE.
Conflict of interest policy Form 990, Part VI, Section B, Line 12c THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY DISTRIBUTING THE POLICY AND REQUESTING THE COMPLETION OF THE CONFLICT OF INTEREST QUESTIONNAIRE. THIS PROCESS IS PERFORMED ANNUALLY AND ADDRESSED AT A BOARD OF DIRECTORS MEETING. QUESTIONNAIRES ARE SENT TO DIRECTORS, KEY STAFF AND COMMITTEE MEMBERS. RECEIPT OF THE QUESTIONNAIRES IS MONITORED BY THE CFO WHO ENSURES THAT THE FORMS ARE COMPLETED AND RETURNED. ANY POTENTIAL CONFLICT OF INTEREST ISSUES ARE SUBMITTED TO THE GOVERNANCE COMMITTEE FOR REVIEW, DISCUSSION, POSSIBLE ACTION AND OR DISCLOSURE IN THE AUDITED FINANCIAL STATEMENTS AND IRS 990.
Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a THE PRESIDENT/CEO RECEIVES AN ANNUAL FORMAL PERFORMANCE EVALUATION BY THE COMPENSATION COMMITTEE AND THE BOARD OF DIRECTORS IN EXECUTIVE SESSION. THE REVIEW INCORPORATES VARIOUS INDEPENDENT NATIONALLY RECOGNIZED COMPENSATION STUDIES OF COMPARABLE NONPROFIT PRESIDENT/CEO COMPENSATION. BASED ON THESE STUDIES, THE COMPENSATION COMMITTEE REVIEWS AND DEEMS REASONABLE THE COMPENSATION OF THE PRESIDENT/CEO. THE ANNUAL COMPENSATION AMOUNT IS REPORTED TO THE BOARD OF DIRECTORS THROUGH THE EXECUTIVE COMMITTEE. ALL OTHER KEY STAFF RECEIVE ANNUAL PERFORMANCE REVIEWS BY THE PRESIDENT/CEO. COMPENSATION IS DETERMINED BY SALARY GUIDELINES ESTABISHED BY THE DIRECTOR OF HUMAN RESOURCES AND APPROVED BY THE BOARD OF DIRECTORS. THE SALARY GUIDELINES ALSO INCORPORATE NATIONALLY RECOGNIZED COMPENSATION STUDIES FOR SIMILAR NONPROFIT POSITIONS.
Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 ALL DOCUMENTS ARE AVAILABLE UPON REQUEST DURING REGULAR BUSINESS HOURS AT THE ORGANIZATION'S HEADQUARTERS AND YMCA BRANCHES. THE AUDITED FINANCIAL STATEMENTS AND IRS 990 ARE AVAILABLE ON THE ORGANIZATION'S AND GUIDESTAR'S WEBSITES.
RESPONSIBILITY FOR AUDIT OVERSIGHT FORM 990, PART XII, LINE 2C THE CHANNEL ISLANDS YMCA COMPLIES WITH THE CALIFORNLA NONPROFIT INTEGRITY ACT OF 2004 WHICH REQUIRES THE ESTABLISHMENT AND MAINTENANCE OF AN AUDIT COMMITTEE FOR RESPONSIBILITY. ANY CHARITY WITH GROSS REVENUES OF $2 MILLION OR MORE. THE ORGANIZATION'S AUDIT COMMITTEE HAS THE RESPONSIBILITY OF HIRING THE AUDITORS, OVERSEEING THE AUDIT, REVIEWING THE AUDITED FINANCLAL STATEMENTS, AND RECOMMENDING THE APPROVAL OF THE AUDITED FINANCLAL STATEMENTS TO THE BOARD OF DIRECTORS. THE AUDIT COMMITTEE CURRENTLY INCLUDES FIVE MEMBERS WITH EXPERIENCE IN ACCOUNTING, FINANCE, REAL ESTATE, EDUCATION AND INVESTING.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2012

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Software ID: 12000266
Software Version: v2012.1.0