Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 1,049,620 | 1,317,529 | 1,431,734 | 3,605,704 | 6,133,036 | 13,537,623 |
| 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 | 1,049,620 | 1,317,529 | 1,431,734 | 3,605,704 | 6,133,036 | 13,537,623 |
| 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) .. | 1,111,228 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 12,426,395 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1,049,620 | 1,317,529 | 1,431,734 | 3,605,704 | 6,133,036 | 13,537,623 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 997 | 1,089 | 2,117 | 7,064 | 37,635 | 48,902 |
| 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 VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 13,586,525 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 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 | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| 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. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | ONCE THE RMYC CHIEF FINANCIAL OFFICER RECEIVES THE CPA-PREPARED 990 FORMS, SHE REVIEWS THEM THOROUGHLY. SHE THEN PROVIDES THE RETURN TO RMYC'S CEO AND THE TREASURER OF THE BOARD OF DIRECTORS. THE TREASURER REVIEWS THE RETURN, MAKES COMMENTS, POSES QUESTIONS, AND RECOMMENDS ANY REVISIONS BACK TO THE CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER. IF REVISIONS ARE RECOMMENDED, THE CEO AND THE CFO WORK WITH THE FORM 990 CREATORS TO ADJUST THE REPORT AS NECESSARY. ONCE ADJUSTMENTS ARE COMPLETE, THE 990 FORMS ARE REVIEWED BY THE RMYC BOARD FINANCE COMMITTEE AND THE BOARD EXECUTIVE COMMITTEE. |
| FORM 990, PART VI, SECTION B, LINE 12C | OFFICERS AND DIRECTORS ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST AS THEY ARISE AND ARE REQUIRED TO SIGN A CONFLICT OF INTEREST FORM. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE RECOMMENDED SALARY INCREASES AND PERFORMANCE INCENTIVES ARE BASED ON THREE FACTORS: 1.THE COST OF LIVING; 2.RMYC'S CURRENT FINANCIAL STANDING; 3.PERFORMANCE EVALUATIONS OF STAFF MEMBERS. SALARY SURVEYS OF COMPARABLE POSITIONS IN NON-PROFIT ORGANIZATIONS OF COMPARABLE SIZE, NATURE, AND GEOGRAPHY ARE TAKEN INTO CONSIDERATION. THE RELEVANT SALARIES ARE GENERALLY DERIVED FROM THE COLORADO NONPROFIT ASSOCIATION ORGANIZATION'S SALARY SURVEY RESULTS AND THE CORPS NETWORK SALARY SURVEY RESULTS. |
| FORM 990, PART VI, SECTION C, LINE 19 | ANNUAL REPORT, FINANCIAL AUDIT REPORT, AND ANNUAL 990 ARE POSTED ON THE RMYC WEBSITE. ALL OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XII, LINE 2C | THE PROCESS OF THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM PRIOR YEARS. |
| PART III, LINE 4A - PROGRAM SERVICE ACCOMPLISHMENTS | RMYC IS UNIQUE IN THE WORLD OF SERVICE AND CONSERVATION CORPS IN THAT WE ARE THE ONLY CORPS IN THE STATE OF COLORADO THAT ENGAGES CORPS MEMBERS FOR EXTENDED (2 WEEKS +) 24/7 EXPERIENTIAL WORK AND LIVING OPPORTUNITIES. YOUTH AND YOUNG ADULTS WORK ON MEANINGFUL COMMUNITY SERVICE PROJECTS THAT PROTECT HABITATS WHILE MAINTAINING OUTDOOR RECREATIONAL AMENITIES THAT COLORADANS ENJOY. WE PROVIDE UNIQUE PROJECT SERVICES AND TRAINING AROUND HIGHER-LEVEL HARD SKILLS SUCH AS CHAINSAW CERTIFICATION, WILDLAND FIRE FIGHTING CERTIFICATION, HIGH ALTITUDE SITES (COLORADO FOURTEENERS), INTRICATE ROCK WORK, HISTORIC PRESERVATION, AND WILDERNESS SPECIALTY WORK SUCH AS CROSS-CUT SAW USE. WE PROVIDE AN AFFORDABLE WORKFORCE FOR PUBLIC LANDS MANAGERS TO COMPLETE PRIORITY PROJECTS WITHIN RECREATION, WILDLAND FUELS, HABITAT AND HISTORIC PRESERVATION SECTORS.. ROCKY MOUNTAIN YOUTH CORPS IS THE LARGEST EMPLOYER OF YOUTH IN THE STATE OF COLORADO. YOUTH CORPS PROGRAMS: SERVICE LEARNING CREW (SLC) IS A YOUTH COMMUNITY SERVICE PROGRAM THAT PROVIDES EDUCATION AND EXPERIENCE IN COMMUNITY SERVICE, AND SELF-DEVELOPMENT TO ROUTT AND MOFFAT COUNTY YOUTH AGES 11-13. SLC SESSIONS ARE TWO WEEKS IN LENGTH MONDAY - FRIDAY, WITH A TWO NIGHT CAMPING EXPERIENCE AT THE END OF EACH SESSION. SLC PROVIDES ENTRY-LEVEL JOB SKILLS WHILE ENHANCING THEIR RESILIENCY AND PERSONAL DEVELOPMENT THROUGH EXPERIENTIAL EDUCATION AND MEANINGFUL SERVICE PROJECTS. SLC WAS CREATED IN 2010. COMMUNITY YOUTH CREW (CYC) SERVES NORTHWEST COLORADO YOUTH AGES 14-15 ON LOCAL PROJECTS. MEMBERS EARN A WEEKLY STIPEND WHILE COMPLETING PRIORITY PROJECTS ON PUBLIC LANDS AND ENGAGING IN EDUCATION CURRICULUM. CYC SESSIONS ARE TWO WEEKS, MONDAY - FRIDAY, THE FIRST WEEK OPERATES AS A DAY PROGRAM AND THE SECOND WEEK OPERATES AS A RESIDENTIAL, 24/7 CAMPING EXPERIENCE; CYC WAS CREATED IN 1994. REGIONAL YOUTH CREW (RYC) SERVES YOUTH AGES 15-18 THROUGHOUT COLORADO. MEMBERS LIVE AND WORK TOGETHER DURING THE ENTIRE SESSION. PARTICIPANTS CAN CHOOSE BETWEEN A TWO-WEEK OR A FOUR-WEEK OPPORTUNITY. THE RESIDENTIAL NATURE OF THIS PROGRAM ALLOWS PARTICIPANTS TO BE FULLY IMMERSED IN ALL ASPECTS WORK AND CAMP LIFE. LIKE THE SLC AND CYC PROGRAMS, MEMBERS WORK FOR PUBLIC LAND MANAGERS ON PRIORITY SERVICE PROJECTS THROUGHOUT NW COLORADO. RYC MEMBERS EARN A WEEKLY STIPEND DURING THEIR TIME IN THE PROGRAM. CREATED IN 1993, RYC WAS OUR FIRST PROGRAM. YOUNG ADULT CORPS PROGRAMS: CONSERVATION CORPS (CC) SERVES YOUNG ADULTS AGES 18-25 THROUGHOUT THE UNITED STATES. CC CREWS SERVE ON CONSERVATION PROJECTS THROUGHOUT NW COLORADO AND WYOMING. MEMBERS EARN A WEEKLY STIPEND AND AN AMERICORPS EDUCATION AWARD. CC CREWS ADDRESS PRIORITY CONSERVATION GOALS IN PARTNERSHIP WITH THE UNITED STATES FOREST SERVICE, THE BUREAU OF LAND MANAGEMENT, THE NATIONAL PARK SERVICE, THE NATIONAL FOREST FOUNDATION, AND A GROWING CIRCLE OF MUNICIPLE AND NON-PROFIT PARTNERS. WHILE COMPLETING PRIORITY PROJECTS ON PUBLIC LANDS, PARTICIPANTS LIVE IN GROUPS OF 8-10 FOR 10 TO 22 WEEKS. THESE CREWS WORK BUILDING AND MAINTAINING TRAILS, BRIDGES AND FENCES, REDUCE WILDLAND FUELS, REHABILITATE WILDFIRE BURN SCARS, RESTORE RIPIRIAN HABITAT, CREATE ACCESS TO WILDERNESS AREAS AND MUCH, MUCH MORE. CC WAS CREATED IN 1999. NATURAL RESOURCE INTERNSHIP PROGRAM (NRIP) IS DESIGNED TO ENGAGE YOUTH AND YOUNG ADULTS AGES 16-30 YEARS IN VALUABLE WORK EXPERIENCES WITHIN NATURAL RESOURCES MANAGEMENT AGENCIES AND NON-PROFITS. INTERNS ARE RECRUITED AND MANAGED BY RMYC TO ADDRESS PRIORITY CONSERVATION GOALS IN PARTNERSHIP WITH THE UNITED STATES FOREST SERVICE, THE BUREAU OF LAND MANAGEMENT, THE NATIONAL PARK SERVICE, THE COLORADO YOUTH CORPS ASSOCIATION, THE NATIONAL FOREST FOUNDATION, AND A GROWING CIRCLE OF ADDITIONAL AGENCY AND NON-PROFIT PARTNERS. INTERNSHIPS ARE DESIGNED TO ALLOW PARTICIPANTS TO ADVANCE CAREERS IN NATURAL RESOURCES. RMYC PROVIDES SUPPORT TO ALL INTERNSHIPS WHILE THE INTERN WORKS UNDER THE DAILY SUPERVISION OF THE HOSTING PUBLIC LANDS MANAGEMENT AGENCY OR NON-PROFIT. INTERNS EARN A WEEKLY STIPEND AND AN AMERICORPS EDUCATION AWARD. NRIP WAS CREATED IN 2015. OTHER YOUTH PROGRAMS: YAMPA VALLEY SCIENCE SCHOOL WAS DEVELOPED IN 2000 AND SERVES ALL ROUTT COUNTY SIXTH GRADERS (APPROXIMATELY 300) EACH YEAR. STUDENTS ARE IMMERSED IN THIS FOUR-DAY, ONE-OVERNIGHT EXPERIENTIAL, PLACE-BASED ENVIRONMENTAL SCIENCE CURRICULUM. THE CURRICULUM ALIGNS WITH CO DEPT. OF EDUCATION CONTENT STANDARDS IN SCIENCE. THE LESSON ACTIVITIES TAKE PLACE THROUGHOUT THE COUNTY AT OPTIMAL LOCATIONS FOR HANDS ON LEARNING. RMYC UTILIZES THE CONNECTION OF YOUTH TO THE OUTDOORS TO ATTAIN SELF-DEVELOPMENT ASSETS THEY NEED AT THIS TRANSITIONAL TIME, WHILE IGNITING AN EXCITEMENT FOR LEARNING. YVSS WAS CREATED IN 2000. 2023 PROGRAM OUTCOMES: RMYC'S YOUNG ADULT CONSERVATION CORPS PROGRAM HIRED 206 PARTICIPANTS RMYC'S YOUTH CORPS ENGAGED 336 PARTICIPANTS IN OUR VARIOUS UNDER 18 PROGRAM MODELS RMYC'S NATURAL RESOURCE INTERNSHIP PROGRAM HIRED 123 INTERNS. RMYC'S YAMPA VALLEY SCIENCE SCHOOL ENGAGED 263 6TH GRADERS. BUILT OR MAINTAINED THE EQUIVALENT OF 705 MILES OF TRAIL AND TREATED OR IMPROVED 1,621 ACRES OF LAND ACROSS ALL RMYC PROGRAMS |
| Software ID: | |
| Software Version: |