American Youth Hostels Inc, Oregon Council in Portland, Oregon (OR)

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American Youth Hostels Inc, Oregon Council
Employer Identification Number (EIN)930853537
Name of OrganizationAmerican Youth Hostels Inc
Secondary NameOregon Council
Address3945 Se Hawthorne Blvd, Portland, OR 97214-5241
ActivitiesOther youth organization or activities, Other instruction and training
SubsectionCharitable Organization, Educational Organization
Ruling Date12/1979
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationTrust
Tax Period03/2013
Assets$100,000 to $499,999
Income$100,000 to $499,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$366,181
Amount of Income$244,395
Form 990 Revenue Amount$244,395
National Taxonomy of Exempt Entities (NTEE)Housing, Shelter: Low-Cost Temporary Housing


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Amount of income in 2013: $244,395 (it was $285,245 in 2012)
This organization: 

 $244,395
Other organizations performing similar types of work: 

 $351,228

Assets in 2013: $366,181 (it was $365,001 in 2012)
American Youth Hostels Inc, Oregon Council: 

 $366,181
Other organizations performing similar types of work: 

 $567,072

Expenses in 2013: $237,650
American Youth Hostels Inc, Oregon Council: 

 $237,650
Other organizations performing similar types of work: 

 $337,748

Income to expenses ratio in 2013: 1.0
This organization: 

 1.0
Other organizations performing similar types of work: 

 1.0

Number of employees in 2013: 11
This organization: 

 11
Other organizations performing similar types of work: 

 7

Grants share in income in 2013: 23.0%
American Youth Hostels Inc, Oregon Council: 

 23.0%
Other organizations performing similar types of work: 

 82.1%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?Yes
Is the organization required to complete Schedule B, Schedule of Contributors?Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?No
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?No
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?No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?No
Did the organization report an amount for land, buildings, and equipment?Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?No
Did the organization report an amount for other assets that is 5% or more of its total assets?No
Did the organization report an amount for other liabilities?No
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)?No
Did the organization obtain separate, independent audited financial statements for the tax year?No
Was the organization included in consolidated, independent audited financial statements for the tax year?No
Is the organization a school described in section 170(b)(1)(A)(ii)?No
Did the organization maintain an office, employees, or agents outside of the United States?No
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?No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?No
Did the organization report more than $15,000 of gross income from gaming activities?No
Did the organization operate one or more hospital facilities?No
Did the organization attach a copy of its audited financial statements?No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?No
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?No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?No
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?No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?No
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?No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?No
A family member of a current or former officer, director, trustee, or key employee?No
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?No
Did the organization receive more than $25,000 in non-cash contributions?No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?No
Did the organization liquidate, terminate, or dissolve and cease operations?No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?No
Was the organization related to any tax-exempt or taxable entity?No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?No
Did the organization make any transfers to an exempt non-charitable related organization?No
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?No
Statements Regarding Other IRS Filings and Tax Compliance
20122013
The number reported in Box 3 of Form 10965
The number of Forms W-2G0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?No
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 return11
Did the organization file all required federal employment tax returns?Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNo
Has it filed a Form 990-T for this year?No
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)?No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?No
Did the organization file Form 8886-T?No
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?No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?No
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?No
Did the organization notify the donor of the value of the goods or services provided?No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?No
Did the sponsoring organization make any taxable distributions under section 4966?No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?No
Initiation fees and capital contributions$0$0
Gross receipts for public use of club facilities $0$0
Gross income from members or shareholders$0$0
Gross income from other sources$0$0
Is the organization filing Form 990 in lieu of Form 1041?No
The amount of tax-exempt interest received or accrued during the year$0
Is the organization licensed to issue qualified health plans in more than one state?No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0
The amount of reserves on hand$0
Did the organization receive any payments for indoor tanning services during the tax year?No
Has it filed a Form 720 to report these payments?No
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$38,500
Total reportable compensation from related organizations$0
Total estimated amount of other compensation from the organization and related organizations$1,308
Total number of individuals who received more than $100,000 of reportable compensation from the organization0
Total number of independent contractors who received more than $100,000 of compensation from the organization0
Statement of Revenue
20122013
Total revenue$285,245$244,395
Contributions, Gifts, Grants and Other Similar Amounts$53,739$56,232
Program Service Revenue$218,614$179,277
721000$179,277
All other program service revenue$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$25$0
Income from investment of tax-exempt bond proceeds$0$0
Royalties$0$0
Net rental income$0$0
Net gain/loss from sales of assets other than inventory$0$0
Net income/loss from fundraising events$0$0
Net income/loss from gaming activities$0$0
Net income/loss from sales of inventory$0$0
Miscellaneous Revenue$12,867$8,886
721000$3,785
721000$723
721000$4,378
All other revenue$0
Statement of Functional Expenses
20122013
Total functional expenses$312,524$237,650
Grants and other assistance to domestic organizations and domestic governments$0
Grants and other assistance to domestic individuals$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, trustees, and key employees$39,946$31,464
Compensation not included above, to disqualified persons$0
Other salaries and wages$134,070$100,299
Pension plan accruals and contributions$0
Other employee benefits$7,000
Payroll taxes$16,164$12,745
Fees for services (non-employees)
Management$0
Legal$7,870
Accounting$3,050
Lobbying$0
Professional fundraising services$0$0
Investment management fees$0
Other$85
Advertising and promotion$2,325
Office expenses$4,553
Information technology$0
Royalties$0
Occupancy$15,852
Travel$4,731
Payments of travel or entertainment expenses for any federal, state, or local public officials$0
Conferences, conventions, and meetings$2,670
Interest$688
Payments to affiliates$0
Depreciation, depletion, and amortization$4,140
Insurance$2,349
Other expenses$5,975
Other expenses$8,261
Other expenses$4,846
Other expenses$10,713
Other expenses$8,034
Balance Sheet
20122013
Total assets$365,001$366,181
Cash - non-interest-bearing$25,356
Savings and temporary cash investments$0
Pledges and grants receivable, net$0
Accounts receivable, net$0
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0
Notes and loans receivable, net$0
Inventories for sale or use$1,981
Prepaid expenses and deferred charges$0
Land, buildings, and equipment: cost or other basis$338,844
Investments - publicly traded securities$0
Investments - other securities$0
Investments - program-related$0
Intangible assets$0
Other assets$0
Total liabilities$29,349$23,784
Accounts payable and accrued expenses$12,909
Grants payable$0
Deferred revenue$0
Tax-exempt bond liabilities$0$0
Escrow or custodial account liability$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0
Secured mortgages and notes payable to unrelated third parties$11,524$0
Unsecured notes and loans payable to unrelated third parties$10,875$10,875
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0
Total net assets or fund balances$335,652$342,397
Unrestricted net assets$342,397
Temporarily restricted net assets$0
Permanently restricted net assets$0
Capital stock or trust principal, or current funds$0
Paid-in or capital surplus, or land, building, or equipment fund$0
Retained earnings, endowment, accumulated income, or other funds$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % 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
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$1,417,762
Subtotal$1,417,762
Gifts, grants, contributions, and membership fees received$386,170
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$1,031,592
Gross receipts from activities that are not an unrelated trade or business under section 513$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$0
Amounts received from disqualified persons$9
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$1,477,988
Public support$1,417,762
Subtotal$2,760
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$2,760
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$57,466
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Solid Ground Washington, Solid Ground1501 N 45th St, Seattle, WA 98103-6708WA1975-01$23,417,020
2Wings Program IncPO BOX 95615, Palatine, IL 60095-0615IL1986-12$8,094,413
3Virgin Islands Resource Conservation & Development Council1 Lagoon St, Frederikstedinternational1993-12$1,638,515
4St Agnes Senior Citizen Housing De Velopment Fund Company Inc90 Cherry Ln, Hicksville, NY 11801-6232NY1991-10$1,017,006
5Sheffield Place6604 E 12th St, Kansas City, MO 64126-2208MO1994-06$997,526
6Womens Transitional Housing Coalition1401 E 2nd St A, Duluth, MN 55805-2309MN1987-10$966,112
7Santa Barbara Student Housing777 Camino Pescadero, Goleta, CA 93117-4620CA1978-10$738,107
8Springhill Housing Corporation570 Kirts Blvd, Troy, MI 48084-4155MI1991-12$507,706
9Reynolds House Non-Profit Corporation8023 San Jose Rd, El Paso, TX 79915-3343TX1996-06$503,596
10The Delta Community IncPO BOX 5342, Harrisburg, PA 17110-0342PA1990-06$349,198
11Village Of Hope IncPO BOX 2517, Salisbury, MD 21802-2517MD1989-10$340,895
12U Snap Bac Inc14901 E Warren Ave, Detroit, MI 48224-3026MI1993-12$338,272
13Shepherds Bethel IncPO BOX 37, W Baden Sprgs, IN 47469-0037IN1975-09$248,044
14American Youth Hostels Inc, Oregon Council3945 Se Hawthorne Blvd, Portland, OR 97214-5241OR1979-12$244,395
15Stepping Stone Shelter Inc1015 N Washington Ave, Liberal, KS 67901-2748KS1991-12$235,090
16Wannamaker Residence Home Incorporated110 Weirfield Street, Brooklyn, NY 11221-5177NY1997-01$116,491
17Safe Harbor IncorporatedPo Box 801, Prince Frederick, MD 20678MD1992-04$49,988
18West Side Neighborhood Re-Hab Inc, Revive The Pride Raising Hope Together Long Term Recovery Group26 Russell St, West Springfield, MA 01089MA1994-05$13,033
19Talladega Assisted Shelter CorporationPo Box 1034, Talladega, AL 35161AL1997-10$19
20Affordable Georgia Homes Inc2608 Golfview Ter Se, Conyers, GA 30013-2124GA1995-03$0
Number of organizations performing similar types of work
Alabama4
Arkansas2
Arizona1
California9
Colorado1
Connecticut2
Florida3
Georgia6
Illinois5
Indiana1
Kansas2
Kentucky3
Louisiana1
Massachusetts5
Maryland5
Michigan4
Minnesota2
Missouri1
Mississippi1
North Carolina3
New Jersey2
New York5
Ohio3
Oregon1
Pennsylvania5
South Carolina2
Texas5
Utah1
Virginia1
Washington4
Wisconsin1
West Virginia1
International1
Total93
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
SubordinateAmerican Youth Hostels Inc, Los Angeles Council1434 2nd St, Santa Monica, CA 90401-2302CA1979-12$3,398,782
SubordinateAmerican Youth Hostels Inc, Washington State CouncilPO BOX 31664, Seattle, WA 98103-1664WA1979-12$26,960
CentralAmerican Youth Hostels Inc, Hostelling International - Central & Southern Ohio Council IncPo Box 41, Columbus, OH 43216-0041OH1979-12$26,582,163
SubordinateAmerican Youth Hostels Inc, American Youth Hostels - Boston Hostel Inc Hostelling International - Boston218 Holland St, Somerville, MA 02144MA1979-12$7,873,349
SubordinateAmerican Youth Hostels Inc, Golden Gate Council8401 Colesville Rd Ste 600, Silver Spring, MD 20910-6339MD1979-12$7,695,308
SubordinateAmerican Youth Hostels Inc, Potomac Area Council17 W Mulberry St, Baltimore, MD 21201-4440MD1979-12$617,970
SubordinateAmerican Youth Hostels Inc, San Diego Council739 4th Avenue, San Diego, CA 92101-6864CA1974-12$604,217
SubordinateBoston Hostel Business Trr218 Holland Street, Somerville, MA 02144MA1979-12$399,951
SubordinateAmerican Youth Hostels Inc, Southwest Texas Council2200 S Lakeshore Blvd, Austin, TX 78741-1473TX1979-12$359,071
SubordinateAmerican Youth Hostels Inc, Central California Council8401 Colesville Rd Ste 600, Silver Spring, MD 20910-6339MD1979-12$329,591
SubordinateAmerican Youth Hostels Inc, Oregon Council3945 Se Hawthorne Blvd, Portland, OR 97214-5241OR1979-12$244,395
SubordinateAmerican Youth Hostels Inc, Minnesota Council622 Selby Ave, Saint Paul, MN 55104-6614MN1979-12$242,027
SubordinateAmerican Youth Hostels Inc, Niagara Frontier Council667 Main St, Buffalo, NY 14203-1404NY1979-12$158,569
SubordinateAmerican Youth Hostels Inc, Madison Hostel Inc141 S Butler St, Madison, WI 53703-3415WI1979-12$142,904
SubordinateAmerican Youth Hostels Inc, Eastern New England Council8401 Colesville Road, Silver Spring, MD 20910-3312MD1979-12$118,755
SubordinateAmerican Youth Hostels Inc, Gateway Council Of Hostelling Intl2712 Edgeworth, St Louis, MO 63043MO1979-12$96,178
SubordinateAmerican Youth Hostels Toledo Area CouncilPo Box 352736, Toledo, OH 43635-2736OH1979-12$29,722
SubordinateAmerican Youth Hostels Inc, Metropolitan Chicago Council24 E Congress, Chicago, IL 60605-1226IL1997-12$16,699
SubordinateAmerican Youth Hostels Inc, Delaware Valley CouncilPO BOX 13178, Philadelphia, PA 19101-3178PA1979-12$9,169
SubordinateAmerican Youth Hostels Inc, Syracuse Council535 Oak St, Syracuse, NY 13203-1609NY1979-12$5,050
Number of affiliated organizations
Alaska1
California3
Connecticut1
Iowa1
Illinois1
Massachusetts2
Maryland12
Michigan1
Minnesota1
Missouri1
North Carolina3
New York3
Ohio4
Oregon2
Pennsylvania1
Texas4
Washington1
Wisconsin2
Total44

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