2024-12-16T15:31:33+00:00 2024-07-31 363990892 Capin Crouse LLP 2435 Research Parkway Suite 200 Colorado Springs CO 80920 990 2023-08-01 742238462 Military Community Youth Ministries MILI 7193811831 540 N Cascade Avenue 300 Colorado Springs CO 80903 Marty McCarty Chief Executive Officer 7193811831 2024-12-16 true Andrea Salamy P00705827 5055022746 2024-12-16 2023 2024-10-15 13:58:12Z Club Beyond Marty McCarty 540 N Cascade Avenue 300 Colorado Springs CO 80903 2428879 false X www.mcym.org X 1981 CO Provide Christian ministry to junior and senior high school age youth of US military personnel. 21 19 76 751 0 0 2080816 2285809 304879 128654 12113 11354 -7614 -5668 2390194 2420149 31795 136494 0 0 1383822 1778755 0 0 92093 970838 883625 2386455 2798874 3739 -378725 1593969 1208228 27157 22231 1566812 1185997 The Mission of MCYM/Club Beyond is to: "Celebrate life with military teens, introduce them to the Life Giver, and help them become more like Him." false false 2093102 136494 128654 Military Community Youth Ministries (MCYM) provides the Club Beyond program to the teen-aged children of U.S. Military Families stationed around the world. All program service expenses (which exclude management and fundraising expenses) function in direct support of providing the Club Beyond program to military teens at U.S. Military installations around the world. During this fiscal year, these program service expenses were used to bring MCYM's Club Beyond program to U.S. military installations located in a number of different countries on multiple continents. See Schedule O for continuation of program service accomplishments. 2093102 true true false false false false false false false true false false false false false true false false true true false false false true false false false true true false false false false false false false false false false false false false false false false false true X 2 0 true 76 true false true GM false false false false false false false false false false X 21 19 false false false false false false false true true false false true true true true true true true true false CA CO GA IL AK MN MS NJ RI SC TN UT VA AR WA WV WI X X Donna Simmons 7193811831 540 N Cascade Ave Suite 300 Colorado Springs CO 80903 Mr Marty McCarty Chief Executive Officer 30.0 X X 98711 0 68182 Mr Phil Alfrey President/Secretary 40.0 X X 101726 0 72486 Mr Rick Martin Chair 5.0 X X 0 0 0 Mrs Kay Curling Vice Chair 5.0 X X 0 0 0 Dr Shon Neyland Board Member 2.0 X 0 0 0 Mr Andy Hutchison Board Member 2.0 X 0 0 0 Mr Hal Chappelle Board Member 2.0 X 0 0 0 Mr Jeff Hawkins Board Member 2.0 X 0 0 0 Mr Jerry Mann Board Member 2.0 X 0 0 0 Mr John Pickler Board Member 2.0 X 0 0 0 Mr Malcolm Briggs Board Member 2.0 X 0 0 0 Mr Mark Tidd Board Member (part year) 2.0 X 0 0 0 Mr Paul Johnson Board Member 2.0 X 0 0 0 Mr Rich Gross Board Member 2.0 X 0 0 0 Mr Sam Bradshaw Board Member 2.0 X 0 0 0 Mr Scott Brill YL Representative 2.0 X 0 0 0 Mr Steve Thompson YL Representative 2.0 X 0 0 0 Mrs Cynthia Anderson Board Member 2.0 X 0 0 0 Mrs Deena DeLaura Board Member 2.0 X 0 0 0 Mrs Priscilla Fox Board Member 2.0 X 0 0 0 Ms Patricia Collins Board Member 2.0 X 0 0 0 Ms Rebekah Sanchez Board Member 2.0 X 0 0 0 Ms Donna Simmons Treasurer 40.0 X 71830 0 5054 272267 0 145722 0 false false true 0 5063 53888 2226858 2285809 Camp/ Serv and Project Fees 900099 128654 128654 0 0 0 0 128654 11354 11354 0 0 0 0 0 53888 8730 -8730 -8730 3062 0 0 3062 3062 2420149 128654 0 5686 5000 5000 131494 131494 0 0 122122 122122 1656633 1371575 240058 45000 18211 18211 0 0 43957 0 43957 0 38763 29072 9691 84548 29094 45111 10343 1536 768 768 224591 186761 34391 3439 52179 41785 5197 5197 199836 149877 39967 9992 1084 759 217 108 34608 34608 Events 184312 175989 8323 0 0 0 0 2798874 2093102 613679 92093 X 25187 10162 7294 7731 517976 325088 1039000 694290 6210 132347 5193 0 0 0 0 28976 50587 18615 17892 1807 723 0 0 0 0 1593969 1208228 27157 22231 0 0 0 0 27157 22231 X 1509077 1088533 57735 97464 1566812 1185997 1593969 1208228 X -378725 -2090 X false true X true false X 1497567 1521859 1795851 2080816 2285809 9181902 0 0 1497567 1521859 1795851 2080816 2285809 9181902 621571 8560331 5610 1611 799 12113 11354 31487 0 2125 6346 8141 3842 3062 23516 9236905 496413 0.9268 0.9050 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISC INCOME, COLUMN A - 2125.0, COLUMN B - 6346.0, COLUMN C - 8141.0, COLUMN D - 3842.0, COLUMN E - 3062.0, COLUMN F - 23516.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18615 17892 723 723 5008031 2581242 8730 2589972 2418059 2090 2090 2420149 5388846 2581242 8730 2589972 2798874 0 0 2798874 Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Fundraising Expenses - 8730 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Loss on Exchange Rate - 2090 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising Expenses - 8730 Europe (Including Iceland and Greenland) 11 15 Program Services Outreach to American military teens, in partnership with Young Life, through weekly clubs, special activities, and camps. 640146 East Asia and the Pacific 1 2 Program Services Outreach to American military teens, in partnership with Young Life, through weekly clubs, special activities, and camps. 21154 12 17 0 0 12 17 661300 0 661300 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual Carson Event 17194 17194 0 300 320 2530 West Point Event 12075 12075 0 1000 500 3 24619 24619 0 220 2992 868 53888 53888 0 1520 3312 3898 8730 -8730 true Camp Scholarships 714 131494 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Scholarship funds are tied directly to the status of a military student and their financial need. No cash changes hands as funds are applied directly to the student's account. X true true X X false false false false false false false false false Mr Phil Alfrey President/Secretary 101411 0 0 0 315 0 23679 0 48807 0 174212 0 0 0 Mr Marty McCarty Chief Executive Officer 97671 0 0 0 1040 0 26748 0 41434 0 166893 0 0 0 Schedule J, Part I, Line 1a Travel for companions The CEO's spouse is an employee of Young Life, an unrelated organization to MCYM. She occasionally travels with the CEO for bona fide MCYM ministry purposes. These travel expenses are covered by MCYM and are not treated as compensation. Schedule J, Part III Form 990 Part VII, Section A, Line 5 The compensation for Marty McCarty, CEO, was paid by Young Life, an organization unrelated to Military Community Youth Ministries (MCYM). The CEO works as a seconded employee for MCYM as a three-quarter time employee. His pro-rated compensation for the 2023 calendar year included salary of $98,711 and non-taxable benefits of $68,182 (which includes $26,685 in housing allowance). President/Secretary Phil Alfrey is also a seconded employee from YL. A total of $101,726 in wages and $72,486 in benefits (including a housing allowance of $21,096) was paid by YL for Phil's services rendered to the filing organization. The remaining portion of his wages was paid by MCYM via reimbursements to YL. Schedule J, Part II COMPENSATION FROM AN UNRELATED ORGANIZATION OR INDIVIDUAL NAME - MR. PHIL ALFREY, COMPENSATION FROM UNRELATED ORGANIZATION - 162212.000000, NAME OF UNRELATED ORGANIZATION - YOUNG LIFE, TYPE OF COMPENSATION - WAGES AND BENEFITS Schedule J, Part II COMPENSATION FROM AN UNRELATED ORGANIZATION OR INDIVIDUAL NAME - MR. MARTY MCCARTY, COMPENSATION FROM UNRELATED ORGANIZATION - 156893.000000, NAME OF UNRELATED ORGANIZATION - YOUNG LIFE, TYPE OF COMPENSATION - WAGES AND BENEFITS Form 990, Part III, Line 4a Program Service Accomplishments Continued: The program is provided for American military teenagers of any race, color, creed, sex, age, disability, national origin, sexual orientation, or gender identity and is provided by responsible, trained, and screened adult MCYM staff and volunteer leaders, who reach out to military teens unconditionally as caring adult role models and mentors. Club Beyond is a faith-based, ecumenical program conducted in collaborative relationships with Military Chaplains at each location. The Club Beyond program provides teens with opportunities to participate in regular, safe, and well-supervised activities, such as weekly Club Beyond meetings, as well as periodic special events, which include but are not limited to weekend and week-long camp trips, work-service projects, and Bible studies. This fiscal year, the program was available to tens of thousands of military teenagers living at or near installations with Club Beyond programs. Club Beyond programs complement the work that military installation Chaplains and Commanders are engaged in to meet their responsibilities to serve and provide for their military family members. The Club Beyond program and its on-line and published resources align with and support a major goal of the U.S. Military: to build resiliency into Service Members and their Families. The expanding global network of Club Beyond programs is creating a "safe place" for military teens that serves as a source of stability and familiarity, as these teens frequently relocate with their parents, who are regularly transferred to U.S. Military duty stations around the world. Form 990, Part V, Line 2a MCYM does not file any W-2s as employees are hired through Young Life, an unrelated organization. MCYM reimburses Young Life for the employees' compensation related to the hours worked for MCYM and the reimbursements are reported on Form 990, Part VII, Section A and Form 990, Part IX, Lines 5 - 10. The number reported on this Line represents the number of employees who work 100% for MCYM. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive committee has the power to act on behalf of the Board between meetings as necessary. The Committee distributes to all Board Members a report of its actions and activities at the next meeting of the Board. The Committee consists of the Chair, Vice Chair, CEO, and chairs of standing committees. Form 990, Part VI, Line 11b Review of form 990 by governing body The Form 990 was prepared by an independent CPA firm and reviewed by the CEO and the Treasurer in detail. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The Treasurer reviews the Conflict of Interest policy annually for compliance with industry best practices and then management discusses. Disclosures are signed annually at the September board meeting by officers and directors. The Executive Committee monitors conflicts of interest throughout the year. When a conflict is identified, the Board member recuses themselves from any deliberation or decision with regard to the matter affected by the relationship, or from the Board if necessary. Form 990, Part VI, Line 15a Process to establish compensation of top management official Each year, the MCYM board of directors reviews the CEO's compensation package including benefits. The final decision is subject to a MCYM Board vote. Young Life consults with the members of the MCYM Executive Committee regarding compensation and shares the responsibility with MCYM to determine appropriate compensation. The CEO is ultimately an employee of Young Life and final compensation is subject to their approval. A real time compensation service is used to run comparability data on individuals holding similar positions within the region. The data is used as the basis for determining the amount of compensation for the year. A representative of the MCYM board meets with and discusses compensation arrangements with an HR executive and representative of Young Life who also gathers comparability data for the Young Life compensation arrangements. Decisions and deliberations are documented in the Committee and/or Board minutes. Form 990, Part VI, Line 15b Process to establish compensation of other employees The Treasurer is also a seconded employee and is subject to the compensation policies of Young Life. MCYM pays reimbursements to Young Life for the services of the Treasurer. Young Life uses regional compensation data to help establish an appropriate pay scale. The independent members of the Young Life Board are responsible for the final approval of officer level salaries. Deliberations and decisions are documented in the Young Life Board minutes. Form 990, Part VI, Line 19 Required documents available to the public The governing documents, conflict of interest policy, and financial statements are available upon request. Form 990, Part VII, Section A, Line 1a, Column (D) & Column (F); Sch J, Part II, Columns (B). Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5, Box 1 for those employees who are qualified ministers. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes, we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Misc Income - Total Revenue: 3062, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 3062; Form 990, Part IX, Column (B) The IRS Form 990 instructions specifically state that donated services and facilities should be omitted from Form 990 reporting even though these amounts are required to be reported by generally accepted accounting principles. Thus, the value of these contributions are properly included in the audited financial statements of Military Community Youth Ministries in revenues and program expenses. Military Community Youth Ministries would prefer to include the value of donated services and facilities in the organization's Form 990. We believe this shows the reader a more complete and accurate picture of the financial activities of the organization for the year. Nevertheless, because of the IRS' specific requirements, contributions of donated services and facilities have not been reported as contribution revenue on Form 990, Part VIII, Line 1f. Correspondingly, the associated program expenses have not been reported in Form 990, Part IX, Column B. (You will find the reconciliation of the audited financial statements to Form 990 on Schedule D, Parts XI and XII, where these differences are enumerated.) If the amounts were included on Form 990, Program Service expenses (Form 990, Part IX, Column B) would increase by $2,581,242. In addition, revenues (Part VIII, Line 1f) would increase by the $2,581,242. More important to readers of Form 990, the functional expense percentages (as reported in the audited financial statements) should be as follows: PROGRAM SERVICE EXPENSES - 86.9% MANAGEMENT AND GENERAL EXPENSES - 11.4% FUNDRAISING - 1.7% Form 990, Part XI, Line 9 Other changes in net assets or fund balances Loss on Exchange Rate - -2090;