SCHEDULE F(Form 990)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right pointing arrow large image Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16.Right pointing arrow large image Attach to Form 990.Right pointing arrow large image Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2020
Open to Public Inspection
Name of the organization
Young Life
 
Employer identification number

84-0385934
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 14b.
1
For grantmakers. Does the organization maintain records to substantiate the amount of its grants and
other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in the region (d) Activities conducted in region (by type) (such as, fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in the region		 (f) Total expenditures
for and investments
in the region
Central America and the Caribbean 0 0 Grants to recipients located in region   454,762
South America 0 0 Grants to recipients located in region   164,737
Europe 0 0 Grants to recipients located in region   1,503,764
Middle East and North Africa 0 0 Grants to recipients located in region   144,406
Sub-Saharan Africa 0 0 Grants to recipients located in region   725,331
East Asia and the Pacific 0 0 Grants to recipients located in region   665,508
South Asia 0 0 Grants to recipients located in region   259,214
Russia & the Newly Independent States 0 0 Grants to recipients located in region   1,146,153
North America 0 139 Program services Field ministry 144,394
Central America and the Caribbean 7 180 Program services Field ministry 1,395,844
South America 3 71 Program services Field ministry 348,699
Europe 0 154 Program services Field ministry 571,685
Middle East and North Africa 0 12 Program services Field ministry 223,153
Sub-Saharan Africa 6 291 Program services Field ministry 5,212,922
East Asia and the Pacific 0 155 Program services Field ministry 165,975
South Asia 0 55 Program services Field ministry 356,240
Russia & the Newly Independent States 1 116 Program services Field ministry 1,291,320
Central America and the Caribbean 0 0 Investments   12,398,461
North America 0 0 Investments   1,681,657
3a Sub-total .... 0 0 5,063,875
b Total from continuation sheets to Part I ... 17 1,173 23,790,350
c Totals (add lines 3a and 3b) 17 1,173 28,854,225
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2020
Schedule F (Form 990) 2020
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)		 (c) Region (d) Purpose of
grant 		(e) Amount of
cash grant 		(f) Manner of
cash
disbursement 		(g) Amount
of noncash
assistance 		(h) Description
of noncash
assistance 		(i) Method of
valuation
(book, FMV,
appraisal, other)
Central America and the Caribbean Youth Ministry 230,331 Wire transfer      
Central America and the Caribbean Youth Ministry 18,095 Wire transfer      
Central America and the Caribbean Youth Ministry 67,349 Wire transfer      
Central America and the Caribbean Youth Ministry 36,000 Wire transfer      
South America Youth Ministry 7,802 Wire transfer      
South America Youth Ministry 41,156 Wire transfer      
South America Youth Ministry 6,694 Wire transfer      
South America Youth Ministry 56,231 Wire transfer      
South America Youth Ministry 8,352 Wire transfer      
Europe Youth Ministry 12,634 Wire transfer      
Europe Youth Ministry 32,187 Wire transfer      
Europe Youth Ministry 152,595 Wire transfer      
Europe Youth Ministry 416,923 Wire transfer      
Europe Youth Ministry 297,490 Wire transfer      
Europe Youth Ministry 278,074 Wire transfer      
Europe Youth Ministry 11,379 Wire transfer      
Europe Youth Ministry 159,692 Wire transfer      
Europe Youth Ministry 45,556 Wire transfer      
Europe Youth Ministry 6,000 Wire transfer      
Middle East and North Africa Youth Ministry 104,339 Wire transfer      
Sub-Saharan Africa Youth Ministry 22,861 Wire transfer      
Sub-Saharan Africa Youth Ministry 256,142 Wire transfer      
Sub-Saharan Africa Youth Ministry 27,759 Wire transfer      
East Asia and the Pacific Youth Ministry 20,000 Wire transfer      
East Asia and the Pacific Youth Ministry 268,608 Wire transfer      
East Asia and the Pacific Youth Ministry 91,800 Wire transfer      
East Asia and the Pacific Youth Ministry 24,802 Wire transfer      
East Asia and the Pacific Youth Ministry 180,042 Wire transfer      
East Asia and the Pacific Youth Ministry 14,200 Wire transfer      
East Asia and the Pacific Youth Ministry 22,817 Wire transfer      
South Asia Youth Ministry 196,155 Wire transfer      
South Asia Youth Ministry 31,276 Wire transfer      
Russia and the Newly Independent States Youth Ministry 24,300 Wire transfer      
Russia and the Newly Independent States Youth Ministry 14,000 Wire transfer      
Russia and the Newly Independent States Youth Ministry 117,572 Wire transfer      
Russia and the Newly Independent States Youth Ministry 54,608 Wire transfer      
Russia and the Newly Independent States Youth Ministry 55,766 Wire transfer      
Russia and the Newly Independent States Youth Ministry 23,018 Wire transfer      
Russia and the Newly Independent States Youth Ministry 93,113 Wire transfer      
Russia and the Newly Independent States Youth Ministry 195,657 Wire transfer      
Russia and the Newly Independent States Youth Ministry 446,292 Wire transfer      
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......MediumBullet
41
3 Enter total number of other organizations or entities .......................MediumBullet
0
Schedule F (Form 990) 2020
Schedule F (Form 990) 2020Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant 		(e) Manner of cash
disbursement 		(f) Amount of
noncash
assistance 		(g) Description
of noncash
assistance 		(h) Method of
valuation
(book, FMV,
appraisal, other)
Tuition, room, and board Central America and the Caribbean 102 100,042 Wire Transfer      
Tuition, room, and board South America 17 44,502 Wire Transfer      
Tuition, room, and board Europe 49 84,816 Wire Transfer      
Tuition, room, and board Middle East and North Africa 10 35,178 Wire Transfer      
Tuition, room, and board Sub-Saharan Africa 185 412,654 Wire Transfer      
Tuition, room, and board East Asia and the Pacific 23 41,696 Wire Transfer      
Tuition, room, and board South Asia 32 31,783 Wire Transfer      
Tuition, room, and board Russia & the Newly Independent States 65 120,330 Wire Transfer      
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) 2020
Schedule F (Form 990) 2020
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; don't file with Form 990). . . . . . . . . . . . . . . . . . . . . . . .
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471). . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) .
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule F (Form 990) 2020
Schedule F (Form 990) 2020
Page 5
Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information. See instructions.
ReturnReference Explanation
Part I, Line 2: Our field supervision structure plays a key role in monitoring funds that are used outside of the United States. This happens through annual budgeting processes, a supervisor relationship, and field visits. Our regional directors, vice presidents, senior vice presidents, and group senior vice presidents make regular visits to the countries where we have ministry, and a financial review is a regular action step of these visits. Funds wired outside of the U.S. must go through an approval process which identifies where the funds are going and the purpose for the funds being sent and who is receiving the funds. The approval process involves the regional office examining the request for funds and then formally submitting it to the senior vice president's office for approval. After the SVP has reviewed the request, it is forwarded to Young Life financial services which ensures the recipients and banks have been checked on the OFAC list. Other supporting documentation might also be requested at this time. Finally, certain staff serving outside of the United States have purchase cards that are used to pay for appropriate business expenses. All purchases must go through appropriate sign off and approval process.
Part I, line 3: In addition to the grantee selection and monitoring process, Young Life accounts for foreign expenditures according to the accrual basis of accounting using appropriate documentation and procedures such as receipts and expense reports under an accountable reimbursement plan.
Part III Accounting Method:  
Schedule F, Part IV, Lines 1 and 2 The organization qualifies to answer yes to Schedule F, Part IV, Lines 1 and 2. However, they do not meet the filing thresholds for Form 926 or Form 3520.
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) 2020
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