2017-06-15T19:02:03-05:00 2016-12-31 910189318 Moss Adams LLP 999 Third Avenue Suite 2800 Seattle WA 98104 990 2016-01-01 910482710 THE YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER SEATTLE (6871) YOUN 2063825003 909 FOURTH AVENUE SEATTLE WA 98104 Julie L Brown SVP and CVO 2017-06-15 true Wendy Campos P00448102 2063026500 2016-06-01 2016 2021-01-29 14:40:06Z ROBERT B GILBERTSON JR 909 FOURTH AVENUE SEATTLE WA 98104 153139127 false X WWW.SEATTLEYMCA.ORG X 1877 WA THE YMCA IS FOR YOUTH DEVELOPMENT, HEALTHY LIVING, AND SOCIAL RESPONSIBILITY. 28 28 3919 21369 0 0 21770910 37874275 52559199 59747326 461615 2743815 262468 305455 75054192 100670871 957265 1032496 0 0 45768478 50571901 0 0 2263351 28598586 30990524 75324329 82594921 -270137 18075950 164733841 221621497 41358294 51788401 123375547 169833096 BUILDING A COMMUNITY WHERE ALL PEOPLE, ESPECIALLY THE YOUNG, ARE ENCOURAGED TO DEVELOP THEIR FULLEST POTENTIAL IN SPIRIT, MIND, AND BODY. STRATEGIC GOALS: *PROVIDE OPPORTUNITIES FOR YOUTH AND YOUNG ADULTS THAT SHAPE VALUES AND ENCOURAGE LIFELONG COMMUNITY SERVICE *SUPPORT AND STRENGTHEN ALL FAMILIES *LEAD AND SUPPORT EFFORTS THAT PROMOTE HEALTHY LIVING *PROVIDE OLDER ADULTS WITH OPPORTUNITIES TO CREATE HEALTHY AND PRODUCTIVE LIVES FOR THEMSELVES AND THE COMMUNITY *ATTRACT DIVERSE POPULATIONS PARTICIPATING TOGETHER TO CREATE A COMMUNITY WHERE ALL ARE WELCOME OPERATING PRINCIPLES: *FOSTER A SENSE OF BELONGING AND COMMUNITY AMONG MEMBERS *PROMOTE, DEVELOP AND SUPPORT THE VITAL ROLE OF VOLUNTEERS AND STAFF IN THE YMCA *SERVE AS A CATALYST IN ADDRESSING COMMUNITY ISSUES *SECURE AND EFFICIENTLY MANAGE THE FINANCIAL RESOURCES NECESSARY TO ACHIEVE OUR GOALS false false 32498413 0 32536600 HEALTHY LIVING: THROUGH OUR 14 BRANCHES AND TWO RESIDENT CAMPS, THE Y EQUIPS PEOPLE OF ALL AGES AND ABILITIES TO BE THEIR PERSONAL BEST IN SPIRIT, MIND AND BODY. OUR FULL-SERVICE FACILITIES BRING FAMILIES CLOSER TOGETHER AS THEY BUILD HEALTHY LIFESTYLES, AND TRAINED LIFESTYLES COACHES HELP SET PERSONAL HEALTH AND WELL-BEING GOALS. OUR CHRONIC DISEASE PREVENTION PROGRAMS HELP FAMILIES AND INDIVIDUALS INCREASE PHYSICAL ACTIVITY AND IMPROVE NUTRITION TO HELP PROTECT THEIR HEALTH. FOR EXAMPLE, OUR YMCAS HELP OVERWEIGHT CHILDREN AND THEIR FAMILIES MAKE POSITIVE CHANGES TOGETHER, AND THE YMCA'S DIABETES PREVENTION PROGRAM HELPS THOSE AT RISK REDUCE THEIR CHANCE OF DEVELOPING DIABETES. SERVICES ARE OFFERED AT AFFORDABLE FEES FOR THE COMMUNITY AT LARGE, WITH FINANCIAL ASSISTANCE AVAILABLE FOR THOSE WHO CANNOT AFFORD THE FULL FEE. HEALTH AND WELLNESS PROGRAMS SUPPLEMENT THE PROGRAM FEES, GOVERNMENT GRANTS, AND CONTRIBUTIONS TO OTHER PROGRAM AREAS. 26013379 0 17758340 YOUTH DEVELOPMENT: THROUGH THE Y, KIDS, TEENS AND YOUNG ADULTS OF ALL SOCIO-ECONOMIC BACKGROUNDS DEVELOP THE CHARACTER TRAITS AND SKILLS THAT LEAD TO POSITIVE BEHAVIORS AND EDUCATIONAL ACHIEVEMENT. OUR CARING ROLE MODELS HELP GUIDE YOUTH IN DISCOVERING AND PURSUING THEIR POTENTIAL ACADEMICALLY AND SOCIALLY, THROUGH A WIDE VARIETY OF ENRICHING PROGRAMS THAT HELP STRENGTHEN FAMILIES AND CREATE COMMUNITY CONNECTIONS. FOR EXAMPLE, DAY AND OVERNIGHT CAMPS ENABLE YOUTH TO LEARN NEW SKILLS, MAKE NEW FRIENDS, GAIN CONFIDENCE AND ACQUIRE LEADERSHIP SKILLS. THE Y ALSO PROVIDES HIGH-QUALITY, BEFORE AND AFTER-SCHOOL DAY CARE THROUGHOUT THE REGION. FINANCIAL ASSISTANCE IS MADE AVAILABLE FOR FEE-BASED PROGRAMS SO THAT A YOUNG PERSON'S ECONOMIC CIRCUMSTANCES DO NOT PRESENT A BARRIER TO PARTICIPATION. CONTRIBUTIONS AND GOVERNMENT GRANTS PROVIDE PRIMARY FUNDING FOR PROGRAM EXPENSES. 11952093 1032346 9583416 SOCIAL RESPONSIBILITY: THE Y HAS BEEN LISTENING AND RESPONDING TO OUR REGION'S MOST CRITICAL SOCIAL NEEDS FOR MORE THAN 135 YEARS. THROUGH EDUCATION AND TRAINING IN NEIGHBORHOODS, CONNECTING DIVERSE DEMOGRAPHIC POPULATIONS, AND PREVENTING CHRONIC DISEASE AND BUILDING HEALTHIER COMMUNITIES WITH PARTNERS, THE Y FOSTERS CARE AND RESPECT FOR ALL. ANNUALLY, THE YMCA OF GREATER SEATTLE PROVIDES FREE OR SUBSIDIZED SERVICES SO THAT INDIVIDUALS AND FAMILIES IN NEED CAN BENEFIT FROM OUR CONFIDENCE-BUILDING, HEALTH-ENHANCING PROGRAMS LIKE SUMMER CAMP, CHILD CARE, AND FACILITY MEMBERSHIP. WE SERVE THE COMMUNITY WITH INNOVATIVE HOUSING PROGRAMS THAT PROVIDE YOUTH-AT-RISK, YOUNG ADULTS, AND SINGLE PARENTS WITH COMPREHENSIVE SUPPORT SERVICES INCLUDING CASE MANAGEMENT, MENTAL HEALTH SERVICES AND LIFE SKILLS TRAINING. MANY PROGRAMS IN THIS CATEGORY ARE PROVIDED AT NO CHARGE TO THE PARTICIPANT. FINANCIAL ASSISTANCE IS MADE AVAILABLE FOR FEE-BASED PROGRAMS SO THAT A YOUNG PERSON'S ECONOMIC CIRCUMSTANCES DO NOT PRESENT A BARRIER TO PARTICIPATION. CONTRIBUTIONS AND GOVERNMENT GRANTS PROVIDE PRIMARY FUNDING FOR PROGRAM EXPENSES. 70463885 true true false true false false false false true true true false false false true true true false false false false false false false true false false true true true true false false false false false false false false false false true false false false true true false false false true 397 0 true 3919 true false false false false false true true false false false false X 28 28 false false false false false false false true true false true true true true true true true true true true false WA X X Julie L Brown 2063824928 909 FOURTH AVENUE SEATTLE WA 981041194 Tom Hull Chair 3.0 X X 0 0 0 Mark Tabbutt Past Chair 3.0 X X 0 0 0 Carolyn Kelly Vice Chair 3.0 X X 0 0 0 Katie O'Sullivan Vice Chair 3.0 X X 0 0 0 John Vynne Vice Chair 3.0 X X 0 0 0 Nathaniel (Buster) Brown Treasurer 3.0 X X 0 0 0 Molly Stearns Secretary 3.0 X X 0 0 0 Brent Beardall Director 1.0 X 0 0 0 Douglas Boyden Director 1.0 X 0 0 0 Diane Dewbrey Director 1.0 X 0 0 0 Matt Griffin Director 1.0 X 0 0 0 Jason Hamilton Director 1.0 X 0 0 0 Richard Jones Director 1.0 X 0 0 0 Fred Kiga Director 1.0 X 0 0 0 Stephen Lozano Director 1.0 X 0 0 0 Scott Luttinen Director 1.0 X 0 0 0 Michael McQuaid Director 1.0 X 0 0 0 Denise Merle Director 1.0 X 0 0 0 Jill Naas-Blackburn Director 1.0 X 0 0 0 Michael Orbino Director 1.0 X 0 0 0 Donna Payne Director (Not active as of 5.31.16) 1.0 X 0 0 0 Dan Peyovich Director 1.0 X 0 0 0 Alison Prince Director 1.0 X 0 0 0 Frank Shaw Director 1.0 X 0 0 0 Pete Shimer Director (Not active as of 5.31.16) 1.0 X 0 0 0 Galen Smith Director 1.0 X 0 0 0 Matt Stover Director 1.0 X 0 0 0 Kris Stred Director 1.0 X 0 0 0 Trevor Stuart Director 1.0 X 0 0 0 Demir Vangelov Director (Not active as of 7.31.16) 1.0 X 0 0 0 Robert B Gilbertson JR PRESIDENT & CEO 40.0 X 365455 0 52312 Sue Camou Arrant SVP & COO 40.0 X 348702 0 25159 Julie L Brown SVP & CFO 40.0 X 206008 0 33241 Keith Hall CHRO 40.0 X 168178 0 14657 Marcia Isenberger REGIONAL EXECUTIVE 40.0 X 164746 0 27563 Barbara Pamplin CHIEF MARKETING OFFICER 40.0 X 157457 0 7740 John Rainey SENIOR EXECUTIVE 40.0 X 166421 0 28094 Wendy Bart AVP MEMBER EXPERIENCE 40.0 X 131563 0 24111 1708530 0 212877 15 false true true Lease Crutcher Lewis Total 2200 Western Ave Seattle WA 98121 Architecture & Design Consulting 4876928 Logic 2020 Inc 1501 First Ave Suite 310 Seattle WA 98134 Temp. Employment 617485 York Building Services PO Box 387 Fort Lauderdale WA 33302 Cleaning Services 549568 Marketing Intellegence 3012 47th Ave SW Seattle WA 98116 Advertising Agents 499915 R & S Construction 1761 Tamarac Lane Camano Island WA 98282 Construction & Remodel 490858 21 X 1588714 0 20984 0 11487538 24777039 339461 37874275 Healthy Living 813410 32534791 32534791 Youth Development 813410 17629119 17629119 Social Responsibility 813410 9583416 9583416 0 0 0 0 59747326 1505881 0 0 1505881 0 0 0 0 0 0 0 0 341579 156990 184589 0 184589 0 0 184589 53357937 500 52111670 8833 1246267 -8333 1237934 0 0 1237934 18293 20984 28457 -10164 0 -10164 0 0 0 0 0 0 291527 162306 129221 129221 0 0 Other 900099 1809 1809 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1809 100670871 59878356 0 2918240 38056 38056 994440 994440 0 0 0 0 1030876 0 1030876 0 0 0 0 40023622 35121489 3527352 1374781 2275099 1920769 242637 111693 3640604 3243529 269109 127966 3601700 3162666 323404 115630 0 0 0 0 62583 25153 37430 0 75200 0 75200 0 22840 0 22840 0 0 0 148421 0 148421 0 4045987 3273751 646552 125684 0 0 0 0 6222817 5630694 469614 122509 1399057 32813 1364033 2211 0 0 0 0 6486293 6435963 48569 1761 1735853 1530912 154812 50129 0 0 0 0 745328 321716 355970 67642 677006 648023 28983 0 452934 395570 57364 0 5600097 5034523 565574 0 0 0 0 0 MARKETING 2038215 1638923 262265 137027 EQUIPMENT RENTAL 1093142 954370 124236 14536 RECRUITING EXPENSE 103456 22174 73157 8125 81295 38351 39287 3657 82594921 70463885 9867685 2263351 0 0 0 0 9904 9585 6770005 6081955 3347266 18887310 2367165 2323149 0 0 0 0 0 111254 89979 819422 759831 194990068 51754904 107166681 143235164 42800864 48519591 0 0 24198 24198 1317082 1690735 164733841 221621497 4147008 7242794 0 0 5044811 4963151 29388105 28382136 200721 146453 0 1500000 0 0 8654000 1077649 2399867 41358294 51788401 107171145 121553058 7200307 38895107 9004096 9384931 0 0 0 0 0 0 123375548 169833096 164733842 221621497 X 18075950 918611 27192752 0 0 270235 X false true X true true true X 18501274 20725155 22258460 21770910 37874275 121130074 47532391 51006637 51712356 52567729 59747326 262566439 273702 279343 299930 286762 293336 1433073 0 0 66307367 72011135 74270746 74625401 97914937 385129586 153303 174198 678480 303323 161750 1471054 0 0 0 0 26823090 26823090 153303 174198 678480 303323 26984840 28294144 356835442 820126 1060728 1285084 1387055 1847460 6400453 0 0 820126 1060728 1285084 1387055 1847460 6400453 0 0 0 130951 58723 573 0 190247 67127493 73202814 75614553 76013029 99762397 391720286 0.9109 0.9782 0.0163 0.0164 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - BENEFIT WELLNESS CREDIT, COLUMN A - , COLUMN B - 53699.0, COLUMN C - 0.0, COLUMN D - , COLUMN E - , COLUMN F - 53699.0; DESCRIPTION - RETURNED ITEM SERVICES FEES, COLUMN A - , COLUMN B - 77252.0, COLUMN C - 58723.0, COLUMN D - 573.0, COLUMN E - , COLUMN F - 136548.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false false false false true 79812 true 0 79812 false Schedule C, Part II-B, Line 1b Paid Staff or Management Government relations staff worked with City of Seattle, King County, Washington State and Federal legislators on various legislative and policy initiatives. Additionally, the same staff participated in YMCA of Washington Alliance, Coalition, and Policy/Advocacy Teams on multiple youth and human service issues. Schedule C, Part II-B, Line 1g Direct Contact Participates in the YMCA Washington State Alliance in retaining lobbyists who lobby State legislators on behalf of issues that affect youth and families served throughout the state. Lobbyists meet regularly with legislators representing each district that the Alliance serves. Schedule C, Part II-B, Line 1h Rallies, demostrations, etc Volunteers and staff participated in multiple communication efforts and meetings with key leaders at the City, County, State and Federal levels. false true X 27095446 794414 2051000 27275 1123354 148421 28641810 28354452 781011 -847352 26203 1047618 118844 27095446 26599542 1546816 919177 26184 548512 136387 28354452 24016784 681178 2582813 25644 569520 86069 26599542 20313843 1477060 2979833 23216 661556 69180 24016784 0.66 0.27 0.07 false false 14669748 14669748 123711443 38824040 84887403 35989598 1716118 34273480 17914877 9309040 8605837 2704402 1905706 798696 143235164 Capitalized Leases 1608549 Refundable Advances 33438 Split Interest Agreements 367273 Interest Rate Swap Agreement 390607 2399867 X 129089495 918611 27192752 270235 28381598 100707897 148421 -185447 -37026 100670871 82631947 185447 185447 82446500 148421 0 148421 82594921 Schedule D, Part IV, Line 2b Explanation of escrow agreement THERE ARE TWO CUSTODY ACCOUNTS FOR ACTIVITIES OF TWO NORTHWEST YMCA GROUPS: NORTHWEST YMCA ASSOCIATION OF YMCA PROFESSIONALS AND WASHINGTON YMCA STATE ALLIANCE. FUNDS ARE RECEIVED FROM AREA-WIDE YMCAS TO FACILITATE COORDINATION OF AREA-WIDE PROGRAMS. Schedule D, Part V, Line 4 Intended uses of endowment funds YMCA OF GREATER SEATTLE ENDOWMENT FUNDS ARE INVESTED TO RETAIN PURCHASING POWER OF FUNDS OVER TIME. INVESTMENT OF FUNDS AND DISTRIBUTIONS ARE GUIDED BY DONOR WISHES, BOARD DIRECTION AND BOARD POLICY. ENDOWMENT FUNDS ARE CREATED TO SUPPORT SPECIFIC PROGRAMS, POPULATIONS OR COMMUNITIES. SOME ENDOWMENT FUNDS ARE CREATED TO MAINTAIN OR ENHANCE FIXED ASSETS Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Income Tax -The Y is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code and qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization other than a private foundation under Section 509(a)(2). The Y recognizes the tax benefit from uncertain tax positions only if it is more likely than not that the tax positions will be sustained on examination by the tax authorities, based on the technical merits of the position. The tax benefit is measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The Y recognizes interest and penalties related to income tax matters in income tax expense. As of December 31, 2016 and 2015, the Y is not aware of any uncertain tax positions requiring accrual. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Change in value of Split Interest Agreement - 4313 Change in value of Interest Rate Swap - 265922 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Special Event Expense - -28457 Rental Expense - -156990 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental Expense - 156990 Special Event Expense - 28457 Golf Tournament 36967 20984 15983 570 15413 Breakfast 2310 2310 12474 0 39277 20984 18293 570 27887 28457 -10164 true 0 0 3440 ASSISTANCE OTHER 140 94494 Book OTHER 3441 ASSISTANCE HOUSING 175 776151 BOOK RENTAL ASSISTANCE 3442 ASSISTANCE TRANSPORTATION 300 36173 BOOK (SEE STATEMENT) 3443 ASSISTANCE FURNITURE & HOUSEHOLD 25 29622 BOOK (SEE STATEMENT) 3444 ASSISTANCE CLOTHING 30 15719 BOOK (SEE STATEMENT) 3610 ASSISTANCE EDUCATION 40 42281 Schedule I, Part III, Column (f) Description of non-cash assistance 3442 ASSISTANCE TRANSPORTATION: BUS PASSES, DRIVER'S TRAINING, DRIVER'S TESTING & LICENSING Schedule I, Part III, Column (f) Description of non-cash assistance 3443 ASSISTANCE FURNITURE & HOUSEHOLD: FURNITURE & OTHER HOUSEHOLD ITEMS Schedule I, Part III, Column (f) Description of non-cash assistance 3444 ASSISTANCE CLOTHING: CLOTHING FOR PERSONAL AND WORK USE Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. SELECTED ENDOWMENT FUNDS PROVIDE FOR EDUCATION SCHOLARSHIPS FOR QUALIFYING INDIVIDUALS. A COMMITTEE OF VOLUNTEERS AND STAFF MEET AND REVIEW APPLICATIONS, THEN MEET WITH CANDIDATES TO DETERMINE ELIGIBILITY AS DEFINED BY EACH FUND. FOR HOUSING AND EDUCATION ASSISTANCE, FUNDS ARE NOT GIVEN DIRECTLY TO PARTICIPANTS, BUT ARE PROVIDED DIRECTLY TO LANDLORDS, UTILITY COMPANIES, SCHOOLS, ETC. X X true true X X X true false false false false false false true false Robert B Gilbertson JR PRESIDENT & CEO 342655 0 15000 0 7800 0 44572 0 7740 0 417767 0 0 0 Sue Camou Arrant SVP & COO 162468 0 0 0 186234 0 19999 0 5160 0 373861 0 0 0 Julie L Brown SVP & CFO 206008 0 0 0 0 0 25501 0 7740 0 239249 0 0 0 Keith Hall CHRO 83178 0 0 0 85000 0 10787 0 3870 0 182835 0 0 0 Marcia Isenberger REGIONAL EXECUTIVE 164746 0 0 0 0 0 19823 0 7740 0 192309 0 0 0 Barbara Pamplin CHIEF MARKETING OFFICER 157457 0 0 0 0 0 0 0 7740 0 165197 0 0 0 John Rainey SENIOR EXECUTIVE 166421 0 0 0 0 0 20354 0 7740 0 194515 0 0 0 Wendy Bart AVP MEMBER EXPERIENCE 131563 0 0 0 0 0 16371 0 7740 0 155674 0 0 0 Schedule J, Part I, Line 4a The severance payments were given to Sue Camou, SVP/COO for $181,984 and Keith Hall, CHRO for $85,000. Schedule J, Part I, Line 1a Travel for companions SPECIFIED AND LIMITED SPOUSE TRAVEL FOR THE CEO IS TREATED AS TAXABLE COMPENSATION. Schedule J, Part I, Line 1a Health or social club dues or initiation fees PARTICIPATION IN BUSINESS-ORIENTED SOCIAL AND SERVICE CLUBS IS ENCOURAGED TO DEVELOP IMPORTANT COMMUNITY RELATIONSHIPS. SOCIAL CLUB USE IS PRIMARILY FOR BUSINESS MEETINGS. THE PERSONS RECEIVING BENEFITS WAS THE CEO. THESE WERE NOT TREATED AS TAXABLE COMPENSATION. Schedule J, Part I, Line 7 Non-fixed payments THE BONUS FOR THE CEO IS DETERMINED BY THE BOARD ON AN ANNUAL BASIS. A WA State Housing Finance Commission 911874730 2012-07-31 30000000 Refinance of construction, renovation and expansion bond. Refunded bond from 9/4/2007. false false false B WA State Housing Finance Commission 911874730 2013-07-12 2030000 For financing energy efficiency equipment and improvements false false false A 0 0 30000000 0 0 0 0 0 0 30000000 0 2009 true false true true B 0 0 2030000 0 0 0 29632 0 0 2000368 0 0 2013 false false true true A false false false false 0.0 0.0 0.0 false false true B false false false false 0.0 0.0 0.0 false false true A false true false false true true Bank of America 10.0 false false false false true B false true false false false false false false false true A true B true X 19 153135 Market value X SUPPLIES 123 139124 Cost 0 false true false Schedule M, Part I Explanation of Reporting Method for Number of Contributions Other: The number of contributions are represented here. Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - The number of contributions received. Form 990, Part I, Line 6 VOLUNTEERS VOLUNTEERS FOR THE YMCA OF GREATER SEATTLE SERVE IN MANY WAYS. POLICY VOLUNTEERS SERVE ON COMMITTEES AND BOARDS. FUNDRAISING VOLUNTEERS SUPPORT EFFORTS TO RAISE FUNDS TO FURTHER THE ORGANIZATION'S EXEMPT PURPOSE. THE LARGEST NUMBER OF VOLUNTEERS DIRECTLY SUPPORT PROGRAMS AND EVENTS DELIVERED BY THE YMCA OF GREATER SEATTLE. VOLUNTEER COUNT IS A COMPILATION OF DATA FROM ALL PROGRAMS AND ALL BRANCHES OF THE YMCA OF GREATER SEATTLE. Form 990, Part VI, Line 11b Review of form 990 by governing body A MEMBER OF THE AUDIT COMMITTEE OF THE GOVERNING BODY REVIEWED THE FORM 990 AND A COPY OF THE FORM 990 WAS MADE AVAILABLE TO EACH MEMBER OF THE GOVERNING BODY PRIOR TO IT BEING FILED. Form 990, Part VI, Line 12c Conflict of interest policy IDENTIFIED SIGNIFICANT PARTIES ARE REQUIRED TO ANNUALLY COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE THAT IS SUBMITTED TO AND REVIEWED BY THE AUDIT COMMITTEE. WHERE A CONFLICT OF INTEREST IS DETERMINED TO EXIST, THE YMCA SHALL NOT ENTER INTO THE PROPOSED CONTRACT, TRANSACTION OR ARRANGEMENT UNLESS THE BOARD HAS COMPLIED WITH THE FOLLOWING: A. THE CHAIRPERSON OF THE BOARD SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED CONTRACT, TRANSACTION OR ARRANGEMENT. B. AFTER EXERCISING DUE DILIGENCE, THE BOARD SHALL DETERMINE WHETHER THE YMCA CAN, WITH REASONABLE EFFORTS, GET A MORE ADVANTAGEOUS CONTRACT, TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY WITHOUT A CONFLICT OF INTEREST. C. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE, THE BOARD SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE YMCA'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, THE BOARD SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE CONTRACT, TRANSACTION OR ARRANGEMENT. Form 990, Part VI, Line 15a Process to establish compensation of top management official YMCA OF THE USA, USING AN INDEPENDENT CONSULTANT, STUDIES YMCA CEO SALARIES AND COMPARES THEM TO OTHER COMPARABLE INDUSTRIES. YMCA OF GREATER SEATTLE ACQUIRES SEATTLE MARKET AND COMPARABLE INDUSTRY COMPENSATION DATA. THIS PROCESS WAS LAST PERFORMED DURING 2016. AT THE HIRE OF A CEO, THE COMPENSATION PACKAGE GOES TO THE BOARD FOR APPROVAL. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE HR COMMITTEE OF THE BOARD OF DIRECTORS ENGAGES A CONSULTANT ANNUALLY TO PERFORM AN EXCESS COMPENSATION SURVEY AND EVALUATES THE COMPENSATION OF 5 SENIOR MANAGEMENT POSITIONS, including: *President/CEO *Chief Financial Officer *SVP/Chief Operating Officer *SVP/Financial Development *Chief Human Resources Officer Form 990, Part VI, Line 19 Required documents available to the public GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE ON REQUEST Form 990, Part VIII, Line 2f Other Program Service Revenue - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in value of interest rate swap agreements - 265924; Change in value of split interest agreements - 4311; YMCA 909 4TH AVE LLC 909 4TH AVE SEATTLE WA 98104 PROVIDE LOW-INCOME HOUSING WA 0 0 YMCA of Greater Seattle 909 4TH YMCA LIMITED PARTNERSHIP 909 FOURTH AVENUE SEATTLE WA 98104 911899977 PROVIDE LOW-INCOME HOUSING WA YMCA OF GREATER SEATTLE Related 0 0 false true 1 CHARITABLE REMAINDER TRUST (CRT 1) 909 4TH AVE LLC Seattle WA 98104 INVESTMENTS WA YMCA OF GREATER SEATTLE true false false false false false false false false false false false false false false false false false false false