HomeMy WebLinkAbout067-04
BOARD OF SUPERVISORS
Resolution Granting Tax Exempt Status
Pursuant to Article X, Section 6(A)(6) ofthe Constitution of Virginia
Young Life-Northern Shenandoah Valley
WHEREAS, Young Life is a national non-profit organization and a recognized 501 (c )(3)
organization; and
WHEREAS, Young Life-Northern Shenandoah Valley, a part of the parent non-profit
organization, has requested the Board of Supervisors of the County of Frederick to grant a tax
exemption pursuant to Article X, Section 6(A)(6) of the Constitution of Virginia ; and
WHEREAS, neither Young Life nor Young Life-Shenandoah Valley own real and/or personal
property within the County of Frederick; and
WHEREAS, Young Life-Northern Shenandoah Valley has requested a license exemption to sell
fireworks at a stand in the County as a fund-raiser, which said license has a value of $500; and
WHEREAS, the Board of Supervisors examined and considered the provisions of Section 58.1-
3651(B) of the Code of Virginia, 1950.
NOW, THEREFORE, BE IT RESOLVED, that the Board of Supervisors of the County of
Frederick, Virginia, hereby grant to Young Life-Northern Shenandoah Valley, a real estate and
personal property tax exemption, pursuant to Article X, Section 6(A)(6) of the Constitution of
Virginia provided:
1. Any property acquired by the organization and used in accordance with the
purpose for which the organization is classified and designated pursuant to the
Code of Virginia, 1950, Section 58.1-3651 (A).
2. That the organization currently, and continuously, satisfactorily meets the
provisions of Section 58.1-3651 (B).
BE IT FURTHER RESOLVED, by the Board of Supervisors of the County of Frederick,
Virginia, that Young Life-Northern Shenandoah Valley's request for a license exemption is
hereby granted.
Upon a motion by Barbara E. Van Osten , seconded by
W. Harrington Smith, Jr. , the foregoing was approved this L day of June, 2004 by
the following recorded vote:
Richard C. Shickle Aye W. Harrington Smith, Jr. Aye
Barbara E. Van Osten Aye Lynda 1. Tyler Aye
Gary W. Dove Aye Gina A. Forrester Aye
Bill M. Ewing Aye
John R.
Resolution # 067-04
COUNTY of FREDERICK
John R. Riley, Jr.
County Administrator
June 10, 2004
540/665-5666
Fax 540/667-0370
E-mail:
jriley@coJrederick.va.us
Steve Edwards
Chairman
Young Life-Northern Shenandoah Valley
P. O. Box 183
Winchester, VA 22604
Dear Mr. Edwards:
The Frederick County Board of Supervisors, meeting in regular session and public hearing held
on June 9, 2004, approved your request for tax exempt status for Young Life-Northern Shenandoah
Valley. Young Life-Northern Shenandoah Valley will therefore be exempt from the license fee to sell
legal fireworks as requested in your correspondence dated May 15,2004. The resolution passed by
the Board is enclosed.
Should you have any questions, please do not hesitate to contact me.
With kindest regards, I am
4-
John R. Riley, Jr.
County Administrator
JRR/tjp
Enclosure
cc: Ellen E. Murphy, Commissioner of the Revenue
C. William Orndoff, Jr., Treasurer
Cheryl B. Shiffler, Finance Director
C:\ TJP\commissonerrevenue\Letters\ Y oungLifeSbcll ValleyTaxExemptStatus(060904BdMtg).wpd
107 North Kent Street
Winchester, Virginia 22601-5000
@
'dllrgUfe
Frederick County Board of Supervisors
107 N. Kent St.
Winchester, VA 22601
May 15,2004
Dear Supervisors,
I'm writing on behalf of Young Life-Northern Shenandoah Valley to ask you for a license
exemption for the organization to sell legal fireworks at a stand in the county as a
fundraiser for the organization.
Young Life is a non-profit, non-denominational Christian organization that works with
high school and middle school students across the country. A local organization covering
Winchester as well as Frederick and Clarke Counties was established about four years
ago. All funds used by Young Life locally have to be raised locally and that's the
purpose behind our desire to sell fireworks this year.
Enclosed you will find a copy of Young Life's tax exemption letter from the I.R.S., a
copy oflast year's Form 990 which was submitted to the I.R.S., and a copy ofthe
organization's mission statement. We've been told these are the items you need in order
to consider our request. Should there be anything else you need on this matter, please let
me know by calling 540-869-6203.
Thank you for your attention to this request. We look forward to hearing from you.
Sincerely,
~f~
Steve Edwards, Chairman
Young Life-Northern Shenandoah Valley Adult Committee
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\bJrgure
Our Vision
Every adolescent will have the opportunity to meet Jesus Christ and follow Him.
Our Mission
Introo.ucing adolescents to Jesus Christ and helping them grow in their faith
We accomplish our mission by...
... Praying for young people
... Going where kids are
... Building personal relationships with them
... Winning the Tight to be heard
... Providing experiences that are fun, adventurous and life changing
... Sharing our lives and the Good News of Jesus Christ with adolescents
... Inviting them to personally respond to this Good News
... Loving them regardless of their response
... Nurturing kids so they might grow in their love for Christ and the knowledge of God's word and
become people who can share their faith with others
... Helping young people develop the skills, assets and attitudes to reach their full God-given potential
... Encouraging kids to live connected to the Body of Christ by being an active member of a local congregation
... Working with a team of like-minded individuals - volunteer leaders, committee members, donors and staff
Our Values
... Living according to and communicating the whole Gospel of Jesus Christ
... Carrying out our mission under the authority of Scripture and relying on the Holy Spirit to empower
our ministry
... Encouraging the welfare and spiritual health of those who do this ministry, that they may minister out of
a consistent and growing relationship with Christ and His followers
... Researching and developing innovative approaches to reaching uncommitted, disinterested kids around
the world
... Reaching adolescents of all social, cultural, economic and ethnic backgrounds throughout the world
... Working with followers of Christ from a variety of traditions and local churches around the world
T Welcoming all those whom God calls to our mission, men and women of all races, staff and volunteers
who are linked to a common purpose of introducing adole~cents to Jesus Christ
T Observing the highest standards of stewardship of all the resources placed in our trust
05/14/2664 11:55
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ization Exempt t-. ...n Income I ax M ~ -~ In
4947(a)(1) of tile Internal Revenu. Code /ex""pll>Jack lung ;:g v
nef~t trust Cli" private toundation)
VR t~ un a ::::O-py af tniG n:t~irll tQ 5B~j.!;1y sh:te r"~pprtjn~ r..qul!'llmtm~.
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n Sm;H~r~ !~e~.t!ftat!on ,",umblil.r
B4 039 ,934
DiP!; limenl Q~ ihe: Trw:rury
Internal ~e:ven\J~ Servi~
A For the 20112 calendar
e. uk H 1",~et.OIt. POlls.II" C Nil.me of oroani:aHon
.....1l1\1~~ 1oI1it1R.$ row~ "-!!"E
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C:h~CK !'IS" ~ U Ir the o!"9aniz;.i:iD~.B ll1rnii receir;rili a 'e' f'Ormally no! mtlrt then 525,000. 'T~
:lr~~t'"I~,,"hon T'lll.d n~t lIIe i! return wi~h me IRS: but If the Q Q'sniz811on reC:(I';~a s Form EirtiD PitG;l&Pli
In tne mlllil, It ehculd file a r&tum WIthout flnsnciill dZlta. Sonlll te5 require I c(lmpi~ T.turh.
than Il"lver'lt~ry. . . . , . . ,
LesD' e.oat cr othllr basis and "Ies 9):.!=l9nBK ,
Gain or (Io.a) (allaon acned...I.) ......
Net blain ar (IOlii~) (C..O~b\I"\.' line Be, eolumn.5 (1) and (B)) ,
SpecJal events Cind a:tJVlti~$: (attI!C!"! schadule)
Qross revel'U! (!"tot rnclvdmg .$ of
.,n\r!butlone ",port.e on \'00 i.). ' , . . , . ., . $. 'l)(. .'1". l. ~9ab 1_
Less: direct eXpet"lBS6 oth9r than functraislng ~en8e9 ~
I c Net Income or rIDSS) from special events (SUl.~ract lme '9b from hne S&) ., . . . , , . . . .IS C
103 Gro....I..ollnv.o\ory.I..or."'rt"..'nd~!lo''''nc.t .., ...~ (0 5DO Be7. ,./1
b L... CD'! of good. ."Id. ... . ' . . . lib!'!'. ~ ~ :;.: -'67: BD3 .:'~'~
C Gros.s. profit Of [lOBa) f"om !La~e& D~ mVe:1tory (artacn flchedu1e) (e.wb~rgel hne ,rn, fre>m line. 10..) 11 o~\
11 Other revsnue (frQrT'I Pen. VII! line .,O~) '1 I
, 2 ictal r~ve.nue (acd lines 'd, 2 3 4 5 SC,7 Bd.9c 10c. ilnd 11) 12
1 3 pmgrsm et!lrvic.. {trcm line 44, c;olumn (B}) 13
11 4. Man~ce:ment and g~neral (from Ill"iet 44, ~olur n (C)). 14
I ; S Fundr.l..n; {110m line "4, column (D)) 1 5
1. !".ym.ht~ to elftll.lo$ (att.ch schedule) .. . $'l:liT, ;l. 11 e
17 Total eXpenses (ado lin.$ 16 end 44 colu 'n ;A:n: 17
..; , B .cxCflS6 or (deficIt) ft>r lhe year ("ubtract line. 7 from Une 12) . 1 e
: , 9 Net "assets or fund b.lant:9ij .t beglnn!:"'lg of oar (1rQm lir\! 73. column (.A.)) . , S
"
~ 20 Other changes In net a~Ei8tS or hmd balanol {attac.h .xp)a1"\~titln) S'I'h'!T. :4. 20
Z 21 Net a&~et6 or 'und ba\ah1;t'a 'I~ .n~ of Veer (l:.cmbine \ineQ 1 e, 19. and 20) jz 1/
JSA l=o.r 'PaplBrwork: ReductIon Act Notice, see: th~ sedarare tn~truC"(la('1s,
2E,0'10 "',000 '1
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2
3
4
5
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. 7
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Revenu~, Ex ehses ahd Chan esln Nat
C.cntHDutltme, glfts" grants I and 8Im!!iU amount
a Pir.ol pu1:>II' .Upport. . . . ' . . , a 123 75; 7.9;1..
b lndirect ~ub!l!: EUpport . . . . 11 b
c Governr,.,.nt oDnlf/butlono (gran!!) 1 c 80 6 Z 4 .
'tct.!!!I!90alln~~'llmrDIJBh'<;) IcunJ 121 S 9c Ei6S. l'lOne"lUhS 2..290.750.
'PrDgram Glrvice rBvet'\\,.Ie including g"vernme t feee end corMacls (frem Pel"! VH, tinE!! 83)
Memos,r'&"hlp :lues and .n~U&j'jjlint$
Inter-='6.t ot'-. t8vin,Q5 aMI {empcit;ry c?$h lrwett f ants
Dividends snd intirwit trt\n"l e,eeui1tiSi '" j . . .
Glro..,.m. ..... .......... ." *i bOSl,37B.
L~B6: rantal expsn&!t ..,.. - , . . , . I . . . . . ~
Net rentallru:~me of (loss) (&l.Ibtl'lct une SJ:l fr9m line Sa) . . . . . .
a~her invQt;tment inQOmlZ (descrIbe ....
Gross arnQlJn1. from cales 01 assets other (Ai SiJcur~le! lS) Orner
123 94D U5
26. J<"D. ~H
152 17 3
609 378
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12, 021 62'
17 71.2 03
9 to:! 11
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;1.54 B:33 80
2 HD 23
151 4;1.5 01
-;1.04 37
l~~ . <;01 B8
Fol'TTI gQC;J 120
SZB2S6 5974
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6395
YL FINANCIAL ~VG~
Form \l90 (2002) n.'= "" "
.. State mQnt of All orgenlze'lon. n~.t 'Dmplel. ,olumn (A). Column.lEil, (C), .M iD) .r. "'qUI"~ 10,.0<110>'\ SD1(c)(3) end (4) Q'9"nl>.t'D'"
Functional Ex.Denses eno $eCUClr'l .4547\ H1) nO'!\exemp'i c!-...::r]tl!.b\e t~r5 but o~tll:lnar for others., ~5eG rntO'e ~1 of f.1.: m~t11Jl:'tfanS.)
ODn:!i~~!U~:B::,~ur~~~1~7~..c..+~n)ine W&1l1 [A)jptiD\ (ii) ~~~~:': _Cl Ml1f1D'Ql!mem {DlFl.Il\OT'Illing.
22 Grants and alloc:;elions (attach scheoule)
(,,,"' n,""'''' ) 2:< 4J,~ D5~ _ 419.055_
2 3 3plI:C1TI~ a'&6lsta.nce t(llncit....id\.l~ (attllc:tl 8che-QLllI') 2 J
24 B.en8fits paId to or tor mcnTlbtri (ert18ch sehedull!I') 24
2S Compet15ation ofofi',cers,dtractors, etc. 26 2. 6SS 202. 2,:z;l.8744. 31D 4Da. 170.050
Z6 Otharsalari"s"nowages. 2~ 6a ;202 829, 56.062 7;25. 7.943 325_ 4.296.778.
27 PensionplancontrlbutiQn. 27 5 177 2.25. 4 Z55 67S. SS5381. 326 165.
28 other employee oena1its 28 5 344 301. :l.~ 613 015. 1 76':' 595. 966 691.
29 Payrollt""... 29 S 479 503. 4 50::! 329. 630 028. 345 146
30 Professional f~noraising fees 3 D
3-1 Accounting fee~ 31
32 Le;;ai j~"s 32
3 3 Supplies :; 3
34 Telephone .' 34
3. Postage and sni~ping 35
36 Oe:cupancy . . 36
37 Equipment rental ana maintenance. 37
3 B Printlr\Q and publications 38
39 Trillvel, . . . 39
40 Co!",ferenc8L, oonvlintlons, BMd meatingt 40
41 Inter.st. 41
42 Dllprllclatlon, dlJPle(IOn, eta. (sTtaon tooYl.ouls). 42
43 OU"r 1I)l'pen!lfl! nct ellV!lred above (Jlel'nIlIloI;S~.MT 5 43_
b 3b
c .30
~ 43d
. 43.
44 1O;;~j~t;sn~~~Ji:~~~ib~'J.r~U:;':3)
lI>"''''~I.tO/I"..''.'5,...,..,.. .44 54 4~6 783 127 021 627. 17712039.
JoInt Costs. ChlOc), ~ U Ifyou.ar. fOllowing 50 S8-2. .
Are any ;01Ot ~o~ts. from a oomblnecl edlJ~atlon91 csmpa1e and fUf1.dralsine ",olicitstlol"\ reported \t'l (6) Program ,ervtces? " ..... 0 Yes [iJ N<:
If "Vet," e.nter (i) thCl aporegate Ilmount of th196S jaint cost~ ~ {II) the amoUnt tJlloc'5ted 1.1:) Program services: $
fIl~ tn. amounl ellooattd 10 Manao.ment ond oa"oral S , a"d nvl the .rnounl slloo.ted '0 "undr.i.in. S
. Statement of F'roorarn SeliTic~ A~comp(ishments; (See Daoe 24 of the instructions.
What is tns organi.zetlon's primary ='a1l1p! l'LJrpaEe? ~ 'l'MT g
05/14!2B134
11:55
719-B57-35131
.
::; 967 '577_
~ 905 349.
685 271.
30$
250
755
037
es3.
508.
340.
D99.
016.
916.
3S
1- D85
4 751
210.
824.
sse.
7
34
so 434
4~ 407
All crpani;t8tion6 mU8t dB~erib~ their e.xempt pUfpD!ie chjevement& in a. clear and cc~cjse rn.l'lr'\Bf. StilN the nurnb~r
cf clientB. 8eNed, publications IS$Ued, etc, DiQ,ouss seh ~vemQl\tl ttrat a.rs not maa~urable, {S6C~jon 501 (~)(3) and (4)
orgilJ'\i~ationt. and 46147{a){1) nonexempt chtlirlte.bl& tr\J!IU must alee 8nt~r ~hB amGlJnt of lJrant& and allocatloil6 to others.)
-------~---------------~--------
~~_l______________________~___ ------------------------------------------,.
a
b ~~_?__________~_______________
-----------------------~--------
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c
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-----------~----.-------------- -------(G;n~-;;i~b~;t~~;$------------------)
[~!_l_________________________ -------------------------------------------
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(Gra"t; and allooEllions S )
(Gran1. and allotations S, )
,,," line 44. coIUn1r\ fB), Prooram ".!'Vices). ..
d
JaA
2E'
e Other cronram "ervitas lat1ach 50fredule)
, Total of Program S"rvic~ E'.xoan5eS (shoUld E
C20 ',000
------rG~t;~;;~~~I~~;$------------------)
- - ----rG~;nts-;,~i ;I~;t~~$u--- - ----- ___n__)
SZB2B6 5S74 D2/14/2D04 13:33:01 V02-B.l
6395
375 957.
19
594
2.60S
22\\
400
702
9 703 117
PrC~'Jlrn Sel"\1ICfc
Expans;es.
(Raquii;:d f:;.r SD' \cl(3) Bl
(4) org... !l.l'ld .ae4?(a){1
fruIts: hilloptioni'llD1
oth~rli.)
3 593 06
36 682 45
B6 337 OE
4l~ .0'
127 021 6:
Form 990 12(
~-, - ':orm~~u i",vt2/;:J:l f 1 ,::!-I:jb (-351:11 YL t- lNANlV1AL
Balllnce Sheets Se~ e instruction's
Where requil"ed, Qt/;;,ched schedules end .mo nts within the description
coJJJmn should be for end-of- ear .mounts onl
145 Cash.. non-imerest-bearing . . . . . .
I. 4S Savings and temporary Cl\Bh mvestments .
4!a
b
49
SC
51"
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54
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S7 a
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60
61
62
~ 63
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:;; 64a
..
::1 b
65
~ 70
"
" 71
ii 72
'"
<( 73
.
z
174
Pledges receivable . . . . . . . , . . .
Less; allow..nce for doubtful. acco<Jn~ .
Grants receivable ......",...
Rec:eivables from officers, alrectors, trustees and key employee.
(att;,c:h sch&dule) . . , . . . . . .. . . . .
Other note~ and loan. receivable (e~,,~h
SCh"dule) . .. ,.,.,.......
Les$. allowance tor oaubtf'JI aCCOlJlits
Inve:ntoriBs for ..liile or use . . . . . . .
Prepaid e~~en.e. and deferree charges.
Invesrmen!5' securiiies [:att9ch schedule) ;;
Investment:; Illnd, buil(jings. a d
e>qulpment b:;,si~ , . . . . . . . . . .
1..-.".: ~"Gumulated depreciation (atl.. h
"ch..dl.lle) . . . . . , . . . . . . , . .
Inv.."tments. other (,,!taCh ..cheduloj
Land, buildings, and eCluipmant: basis .
Les$: aocumulated depreciation (atta h
"ehedule) .. .. .S,E~. ~'I:A.:q:J:!E;NT. 7
Ot:l1er assets (de;crlbe ~
47 a Accounts recsivable> .........
b L,,~~; allowen". for doubiful accounts
134. 157
10 ) -1
:J.5S 7SB SJl2.
B e 4 015.
11. N
480
U\:l
1510
51 b
Fe
.8, ~'[j c~s; 'EJ FMV .
a50
1 964 000.
5Sb
57.
. . . . S'I:MT. S .
210 Bl? 60.2.
57 b
So 246
S
T olal ..nets add lines 45 thrau h 58 mu t eoualline 74\ .
Accounts payable and "ocrued exp ense"
Grantlo payeble .......,..,.,
Defnred revOf'ue . , . . . . . . . . . . . . STM!r.
Loe.ns from officers, dirac.tors, trustees. an key employees (attach
schedule) . . . . .. ,.........
Tax-exempl'i>ond Ilebilities (attach achMul ) . .
MDrtgage. and other notes payable (alts" ~chedule)
other liebilities 1 describe ~
. s,:L'l4'l'. ;L~.
SN'r 1 )
J8J.
251030 '1.000
SZS2B6 59'1.4 02/14/::004 13:33:01 V02-8.1
5 S 'lotal Habilfthts (Eldd lines 60 throu h 65). , .
Ors.niz..tlo~. that follow SFAS lH, oheCk he " ....l2fJ and oomplete Iil1e.
67 through 69 and IIl1eS 73 .nd 74.
:l G 7 Unrestricted ......
i G 8 iemJ:lorarily restricted . .
'" 69 Pe.rmllnel1tly tllstricted . .
~ Organizations that do noHolloW SFIl.5 117, 0 ..ck her. '10,: [] ~~d'
$ complete Ii~es 70 through 74.
"'"
CapitBlstock. trus! prlnoipal, or current ju os, . . ,
Paid.il1 Dr capital surplus, or land, bUiiciln , and equipment fund.
'Rst;;:!i,",e.d 6~rnings, el'\dowlTlent, aoclJmul i:ed inoDrne, or other'iund!;,
'Total ntt a....ts odund ballln""~ (~delll ,es 67 through 69 or lines
70 through 72;
column (Aj must equal line 18; column ( ) must equailir>e 21) ,...,.. 151 416 014. 153 501 at
Totalll.bllitJ.. "(ld lIet assets f fUnd b. anD'" 19dd lines 68 and 731 . . 169 75B, 9902. n9 601 al
Form 990 is available tor pl1bllc inspl!>ctJOI1 nd, for some ~eopl., serves as the primary or sole source of Il1formahon abo'
part-lcUlar orgenizatipn. How the pup!Jc perceiv S flJl or9aniza.tiol1 'n''l such cases may be determined by the information ~rsSf:1
an its retum. Therllfore, please ml!lke sure the return is c:;omplete and acc:urat~ 2!l"ld fully ds;cribes, in Part Ill, the oiganizati
pr,ograms and accClrnpbsnrnents.
6396
~VL.;::'
rf-H::Ic.. u'"t
(AI
Begil1ning Of year
(B)
En d of year
3 97S 209:
70 151.
1 33:0 Nom
1 970 961.
S5? 945.
Z BO? OB7.
1
2 1B3
000.
695.
46B
S21
58
60
61
62
179 501 aD'
9 820 939
1 450 000
~~NStl
6:3
64.
9 415 366.64b 14 71S 95:
:L23 !ill7. 65 109 13(
18,352 976. 099 92:
157 9n 906. 155 (53 41
-6 575.992, -1 951 53
1 S
Add amoUnts on "nes (1) and (Z) . Add amounls on lines (1) and (1). ~ d
.. Tolilll revenue per line 12, Form 990 ~ Total "xpenses per line 17, Form 990
(IinRcolusllned1 ........ ~ e :1. 7.0'>4.040. (linltPluslined) ,.... . . ~ e 154 933,90:
~Jli L.i"t of O,fiicers, DIH.ctors, Trust!< Key ~mpioyees (List each on. aven if not compen.ated, ..e page 26
the Instructions
e
b
(1)
194.550.
i2)
(3)
year ,grants,
(4) Other (5peolfy):
;:= 15 I 4.047.'766.
Add amounts on lines (1) through (4) ~
" Line 8 minus line b ..... .
d Amounts included Qli lirj~ 1;;:,
Form 990 but not on line 8'
(" Inve&tment exp~nE!e5
not ir.clwoed on line
5b,Fc.m990 'I
(21 Oinsr (specifY),
~iT:'-~:.I'~C~"Clhafjon of Expen:;es-p~r AUdrted
Fman:::lal $t"tetnenn With ::Xpe""''''' per
Return
Total expenses ano losses per'
audited financial statements .... ~ a
Amounts included on Jin" a but not
on line H, Form 990'
Donated serVices
and use of n.ollllles S
frio; la&: ~:ij~:;tr,"Ii~i1ts;
reported DO line 20,
Form 990 , . . . .$
LC8.fi.e6 reported en
line 20. Form 990
(4) Other (opaclry):
STMT 16 S 4. <141,095.
Add amount~ on llnt:s (1) through (4). . ~
line a mini'" line b ...',. . ~
Amounts included on lin.. 17"
r Drm 990 but noi on line a:
Inva&'trnen1 e.'It:penBE!1!I
not ineluded on-line
6b, rorrn 990 .. S
Olhar (speorly)'
IA) N:=mt eM eOc!r@BEl
Ie) Compe:1Bation
(If flotpald, llJ"t.r
~.
(0) Ccn'lrlll\olllOI'l;1D
employ.. t..neflt Dill"! t
Ga:tnDlI Ctlm:llOnaatlo'"
(E)E>oenu
Bcco\Jn~ and other
bllOWZlnOe&
SJ;:l!: STJI.!rEME;.,cr 7-,
699 "0",
489 30:1..
NO
75
Old any o1fker. dir~L.ior. tr~S:\Q!, of key employee e.ae\ve. aggregilte compen~a~\Dn of more than ~'OO,OOO from your
orgcihlzatJon and all relalt:ct orgElni;:::atlont;, of whic more than $'0,000 was provided by the re18t8d organlzBticnB? lr 0 VU
If "Yes, I' attach sch~dule - SBB page 26 01 the. instru HOnE..
[Z]N,
JSA
2E'04(),.oao
SZ9ZB6 5974 02(14/2004 l3:23 01 V02-S.1
'0,,,,990(2
6'396
0;)"" t~.~1 Otb~~lnform~ti~nu(See'p~' 27 of the i structions~ ' ., ,~, '~m~
7 fj D1d thIS organization engage in Bny Bctlvlty not previously reported to the IR.S? If '''Yes,'' attach I detailed dss:::rlption of Elen activity
77 Were any c.har'ipct rn~de in the organi.zin; or governIng cuments blJ't not reported to the IRS? . . . . . . . , . . , . . . . . .
Jf "Yes,'. attiich a conformed ~opy of the change.s,
7 B a Did the or~anlzahon haVE unrelated business grOS$ inco e of $1,000 or mora during the yellr COVSrBd by tho,s return?
btf"Yesl"hiilil'tmlldiltaxrQt\JrnonForm9.5iO~'TrO(llil.iyaa?....... ..........,.........
,g WSG ther-e a. liquidation, CSissol\.ltiori, termirii!.tujn, or SLIb~ anti.l contraction (:IUnrlQ the )lE!sr? If "Yes," ~:ttitl:h ii. statement
eo iii IS the organIzation related (otner thllrl i;ly aSiltlcj_tion WIt" a 51atewida or tla:lonwldt) organizatiali) :nr:ll.,j;h :::Jl'nmoh
memben;:htp, oove-mlnfl bodi$:s, truiotee.I., offi='l!fS., Etc., to 8.i'lY other exempt or nonexempt oi"gan.lzatJDn"? . . . . . . . s.~ .
b If ".,' es J ,", enter the namE! of the orpaf)l!2tion~
and eonrtoK W ther It 15 X nanexE:mpt
'61 Ck Enter dlrtct or indji901 politioal 6Xpendlturet Ssellns 8111 ,6ttllctlcnD . . . . . . . . . . . . . , _. S"!z I
b Ojd the or"eniZaticn rile ~ofm "f1~[).POL forthiEi year? .................................
f:'l a Did the: orgenization receive ~onated aervlGee or the tJae f materials, equipm'!::nt cr tacir,t;Et6 at no chargl!!.
or al &ubstantlally less than t.alr rental value? . . . . .. ........,...,...,.......,........
b If "Yea I"' you may Indk:ate tnB valu@ of these items here 0 no~ Inolude thIs amDunt
as reve:nU!! in pa"rt, I Oi as a,n er.pe:l'\Ea \1"1 Pari. It. (Sse lnstr.J ions In Piilrt Ill.) . . , . . . . . . , . . .. 82 b
83 a Old the: ()rgan~a;tiol"\ comply wIth the. pUblic Inspection re uirslT1snts for ret\.lrns and exemptiol'l appllca1ions7
b DId the organization comply with the disclosure reqlJirem nts relEl;ting to quid pre ~uo contributions? _ ,
84 a Did the organization sollcl1 any contributioni or gift, that ere not tax deductIble? , . . . . .
b If ''Yee,~ d;d tl"le organizatiDn Include with E!very 8clicit8ti n an exprets statement that ~uol1 contribution!
Dr Bifte INert not t1l.X deduetlble/? . . , . . . . . . . . . . . . . . . . .
85 5CJ1(c}(4). (5), 0' (6) orgsnizBrions, a Were Bub&t'afltially a] due, nondeductfbl8 by members? . . . . . .
b Did t~e orge.ni:i:stion makli only ifl.hou"e lobbYing liiIxpllndi urea of $2,00D or 18et'? , , . . , . .
If "y..." \lvas an9we/eci 10 eft-her S5a or S5b, do not tompi te SSe through 851; below unleliio ~h8 organization
r6celviid a waiver for proxy tin; owed for the prior ye:.r.
, DtJeE., &&EBISEmErn.Ii, iind ~lmllar BmcUhtS. !rem mei'hbct.Ei .
esc
Yes
d Se:.tion 152(e) tobbyin; and p:!lHtlea! expfH''1dltur'm . . '. . , , . HSd
e .~:;!:repate nt'nde!iu~tible smount of esction SQ33(e)(1)(A d!.J-es no!ieo!:s ase.
~ Ta.l:i:ible amol.1!1t of IcbbyinQ Iilnd potiti=~IIily.~enditL!ru (Ii. 8Sd I&!\.~ eSt;) . 8=~
9 DCtee:: the ot'gs:1izatlon sleet to ~!ty the 5f1:etlon 6033(6) ta on the arnoun~ on line 85f? . . . . . . .
n If B!!Ictiot"! 6033(e)(1)(A) dUt8 notl~Q$ were. sem, dots th organr2::atioll agree to bdd the amoUTlt on line 85fto tis reaaOI1Bb.le
f!Istimli!lts of dLHi~ ano~i!.hle to nondsduotlbl& lobbying ahd pDlItical ex.penditl.lrcs fttr the followint; tax year? , . . . . , . .
8S 5011r:)(7) ergs. Enter. a lnltitltlon iees and capital contrlbu lane lnc:lult~d on fine 12 86a
b Gross reeeipts.. included on line 12, fDr publit:: U!le of club elJltlaEi 96b
S7 501(,:)(12) orgs Enter~ a Gros:.s income trom members or areholdere 878
b Grots jriC'ome from other SOL/ree'. (Do not net amounts d e or paid to olher
IScurc8111galnst amounts dlJti: or re-eelved from them,) . . . . . . . . . . . . . . . . . . . . . . .. s1b
B8 At any tIme during the year, did (ne organization own 115 % or "reaier interest in l!li taxable corporation or
partnBr&hip. or an entity disregarded as separate from th orpanlration under Regulations seciion$
30' 7701.Z.nd301.7701.3?lf"Ye.."comple\ep.rtlX, ,.,.."", ,
5~. 501(t){J) arflani.atlons, Enter; ~m~unt of tax impo..~ on 10" otgantz.lion during toe year unde"
.actlan 49' 1 ~ NONE. ; ~etliOH 4912 ~ NONE : 'Botion 4955 ...
b 50"fic){3) ;nd 501(e-)(4) or~s Dlo the Drg~nl!atlor'l engage in er'lY ae~tlon 4958 excsss benefit trao5&:tlofl
during tt"te year or dJd II beCCiml5 aWlire- 0' Bl'1 5'xcel!!~ be" fit tnm3llction 1rom 1J. prior yeer'i If "Y~,.. attach
U atat@ITlleot e';(plalnlng sach trans8.ctloh . , . . . , . . .. .,.......,.
c Enter: Amount 01 t.x impo....d on thl: organiz'Btior'l mana e:r-c or dle:l:fua1ified pers.on~ dl.lrinEl the ye.r under
..olions 4912, 4~55, .n~ 4958 . . , . , , . . , . , .
d Entar: Amount of ta~ on hne 890, abov~, reimburstd by l
;'10 a List the Mate-s wIth which i1l tOpy of this. re~urn it filed ""
b Numb.r or omployees employed In th~ pay p~riod that In
51 iM!!; bonl('$ tHe In care of .... GUI. ON
Lao.l.d.,)- 420 ~, CASCADE AVE COLD
g ~ S&CTion 4947{s)(1) nons.tempt chsritabis trusts f;Jin;; For
and enter the iiirrlOl,lnt of ta~-exem trntereBt recl3nved or
N/A
)-
l>
N'
N
o SPRINGS
fiSO in lieu of ;:orm 10J41 . Checl~ her~ .
ccruod durlnCl tn~ tax ear . . . . . .
ZIP 04-4 ....
19Db 13;U;;:
,.. (719\381-1800
90903
T Blephone no.
)- 192 I
...
l'l A
rorm 990 (:
JSA
2E1D4, ,OOtl
SZB.21l6 5974 02/14/2004 ~3:3,3: ~ V02-9,l
6396
.II S Program service revenue;
. CJ\MP FE:J::S ~ OTHER
b OPERATING REVENUE
,ucino Acti itiB (Se~ oa-ae 31;f the-In~tn..
U related business income E..~cluded P
fA) , Ie)
BIJ6in8S (8) EXclL1sion
Code Amount code
.ms,)
$ection 512 513 or 514
(D)
Amount
(E)
R elc:tec or
"'x9m~t ~Unciion
income
iiF.fi.'lf;- - At.aJVsis of IncDme~f-
Note:: Enter grass amOLJnts un/ass cthetWise
indicated.
26 910.9
c
d
.
f MedlcllrefMadlC:liid paymsnlei
g J=n'S 2nd Dontracte trom governrn~n' ~g:er\cl~ ,
34 Membership dUQ& and osseeBments . , ,
9 S Int.r.at Crl c..vllli; 1lI1'1d ..mparony ~pn /nveetmante
96 Div,de.r.o!l.anoimers&\lrom.acurltll!!lli. __14
97 Net rental income Qr (Iolia) from reel E!Etate:
. d~bHinanc.d prop.rty . . . .
b not dabi.financ:.ed. property , Ei
&9 Nlllt Tlilnte.lll"lcorne or (tOGG)iro1'Tl perSOflilll pltlpE"Y
~ 9 Dther 'lnveatment i"come . . . . . .
1 0 0 [!jaIl'! Qr fIQ~) frorfl aalte 01' D81f1l'cl' o1hlfr ti'l~n IroveT\\'Dry
101 Net intorne Or' (lOBS) from spei::i&ll @VI!nU:
1 n 2 Gr085- ?ron~ or (IO~s) Iro"", s'&\aos of in\l~T\1tl1j .
1 0 ~ Other reVenue: B
~
609 378
02
O~
3 040 91-9.
1 733 084.
I> OTKER REVENUE:
577 12
c
d
10/ Sul?totsl(addcalumn. (13). (D),and [E)). .~ ~ 5 5!S SS4.
'05 Tot.1 (add Un. 104, column. (Il), (Pl, and (E)) .. .... . . , . . . . . , . . . . . . .. ... ...
NQft; !...Inc '105 ~!u'! IJ~ 1d, Psrt I, ~!"lou!d e~!Jal the amoull~ n hn~ ':':'., Parr!.
Rel"tionsh;n of Activitia!; to tne Ad"D"'"iisnment of I"lCemrrt PurN>""~ (See nMe 32 ofthB instrllctions.\
Lln@ No. E~plaln how each activity for which Income is. rej:Jorted In o-olurrH'I (E) of Pert V)I contrIbuted importbTltly to tne acccmp!iBtlmem
'I" .Or Ih~ ornanization's exemol Duma... (other kan b" "'ovldlho luna. ~or 'llC~ bu\'Do....\
STMT 24
2'1 642 0'1
B,lS3,ti2
.
InformaH...., R"n"rditl<l'8l<ab\e Sub. idiaries and OisreQarded E.ntities (See oa"e 32 of the in~tructions.\
~. ~ ~I . . . ~
Na.me:, 6.ddte~s., l'nd. EIN oi COrpo:~tlon, "'ll.t~l\'tf.IJ"'(j~ Ns,'(\Jr/i! 0' actwitles Total Income
oartner;l1io. or dlsrenatded entrrv OWnllr15hlp lrltarq1
STMT 2S ~
CI
EnQ.~r-yeBr
Zl5GBf;
46'1 BOQ.
355 25
%
%
~f
1::=11:. Informatioh ReClardinQ Transfers A' sociated with Personal Benefit Contracts ISee paoe 3~ of the instruotions,
(a) Dld the. organization, during the yeiL rectill& any fu tiL, d\re~t\y or iliolreCl.ly, \0 pa)' pTem\\JmE OTl tl, perst;na\ benefit COl'ltrad:7 W'Yes l;. J\
(b) Did the organization, during the year, p.y pr.n iums, d".ctly or indirectly, on a personal benefi! centroct' U Yes Lx ~
Note; I' "Yes" to ibl, tile "arm 8870 and Form 4720 see instruo/ions!
I)no6lr penal!iBi of perjury, I dl!:~lire l'l)i!lt J he ~8m;n9d miOl return, lncll..!tllng 9CCOJ'1'lpenyl"g schedull;Is Bna ctl:llSment6, Elnclto thE! bali1 or my l<.nowleot)t.
;d ~\iet, i-;;::;".e\R"~ OaeP~:J .I.,.tl~n 01 pr.p..., 100o'rt~.n PlTl..t) I, b<l..d on all IntOI~'IIf)": /7:" ;;~"'r h.. any knowl,dge
p,ifJnatur6 {offl,ber Dati
~ -I{fPP.x R.J Al;<,!if'Tl: '\.1 P ~ c.FO
,.. TyP~ lJ) tlrlrn ni:lme l'nd tIllI. )
Prepsr.t'.. m 11 A' ....."
SIgnature ,.. Iv.., ~. "/ft./? -
,,"n ""T.T."
Please
Sign
Heie
Paid
F>reparer's
Us;e Only
l=lrrn'$ l'1_me (Qf yavr& ~
if 6511.emploved), ,.-
addres.s, end" ZIF'''' 4
IDa.I~ Check If ~ -r f'''Der"r~ SSN 0' PTI~ (See u!l'I. InS"
~ _I 7 ~,.., ./ 'I :~~,oy.o:o-I I I ".2"" _ 00'<. _ "7 Q /
EIN ... 44-0' 6026n
111 S, TE ON. SUITE 800
CaLO~O P~I~~S co
8D903-2206
Phone
"c.
..
'119 4'71-4290
r-orm 990 pO
JS.
lE tO~O 1,000
&Z~ZB6 59'74 02/14/2004 l3:3300 V02-e.l
6396
Internal Revenue Service
Department of the Treasury
P. O. Box 2508
Cincinnati,OH 45201
Date: November 27,2001
Person to Contact:
Yvette Davis 31-07341
Customer Service Representative
Toll Free Telephone Number:
8:00 a.m. to 9:30 pm. EST
877-829-5500
Fax Number:
513-263-3756
Federal Identification Number:
84-0385934
Accounting Period Ends:
September 30
Young Life
420 N Cascade Ave
Colorado Spring, CO 80903-3325 205
Address
Dear Sir or Madam:
This is in response to your request for a letter affirming your organization's exempt status.
In March 1942, we issued a determination letter that recognized your organization as exempt
from federal income tax under section 101 (6) of the Internal Revenue Code of 1939 (now
section 501 (c) (3) of the Internal Revenue Code of 1986). That determination letter is still in
effect.
We classified your organization as a publicly supported organization, and not a private
foundation, because it is described in sections 509(a)(1) and 17o(b)(1)(A)(vi) of the Code.
This classification was based on the assumption that your organization's operations would
continue as stated in the application. If your organization's purposes, character, method of
operations, or sources of support have changed, please let us know so we can consider the
effect of the change on the organization's exempt status and foundation status.
Your organization is required to file Form 990, Return of Organization Exempt from Income
Tax, only if its gross receipts each year are normally more than $25,000. If a retum is
required, it must be filed by the 15th day of the fifth month after the end of the organization's
annual accounting period. The law imposes a penalty of $20 a day, up to a maximum of
$10,000, when a return is filed late, unless there is reasonable cause for the delay.
As of January 1, 1984, your organization is liable for taxes under the Federal Insurance .
Contributions Act (social security taxes) on remuneration of $100 or more the organization
pays to each of its employees during a calendar year. There is no liability for the tax imposed
under the Federal Unemployment Tax Act (FUT A).
Organizations that are not private foundations are not subject to the excise taxes under
Chapter 42 of the Code. However, these organizations are not automatically exempt from
other federal excise taxes. If you have any questions about exeise, employment, or other
federal taxes, please let us know.
-2-
Young Life
84-0385934
Donors may deduct contributions to your organization as provided in section 170 of the Code.
Bequests, legacies, devises, transfers, or gifts to your organization or for its use are deductible
for federal estate and gift tax purposes if they meet the applicable provisions of sections 2055,
2106, and 2522 of the Code.
Your organization is not required to file federal income tax returns unless it is subject to the tax
on unrelated business. income under section 511 ofthe Code. If your organization Is subject to
this tax, it must file an income tax return on Form 990-T, Exempt Organization Business
Income Tax Return. In this letter, we are not determining whether any of your organization's
present or proposed activities are unrelated trade or business as defined in section 513 of the
Code.
The law requires you to make your organization's ~nnual return available for public inspection
without charge for three years after the due date of the return. If your organization had a copy
of its application for recognition of exemption on July 15, 1987, it is also required to make
available for public inspection a copy of the exemption application, any supporting documents
and the exemption letter to any individual who requests such documents in person or in
writing. You can charge only a reasonable fee for reproduction and actual postage costs for
the copied materials. The law does not require you to provide copies of public inspection
documents that are widely available, such as by posting them on the Internet (World Wide
Web). You may be liable for a penalty of $20 a day for each day you do not make these
documents available for public inspection (up to a maximum of $10,000 in the case of an
annual return).
Because this letter could help resolve any questions about your organization's exempt status
and foundation status, you should keep it with the permanent records of the organization.
If you have questions, please call us at the telephone number shown in the heading of this
letter.
Sincerely,
g~~~
John E. Ricketts, Director, TElGE
Customer Account Services