2017-08-04T13:40:46-05:00 2016-12-31 KPMG LLP 1003 Bishop Street Suite 2100 Honolulu HI 96813 990 2016-01-01 990073533 YOUNG MEN'S CHRISTIAN ASSOCIATION OF HONOLULU % LYNNELLE HASEGAWA YOUN 8085313558 1441 PALI HIGHWAY HONOLULU HI 96813 MICHAEL BRODERICK PRESIDENT/CEO 8085313558 2017-07-31 true GLENN N SHIGETOMI P01438026 8085402800 2017-07-31 167.68.102.5 99005920172165000000 2017-08-04 P 5D849E6B24D2C120576B6227094F53FE63E7E80C 5D849E6B24D2C120576B6227094F53FE63E7E80C 2016 2021-01-29 14:40:06Z MICHAEL F BRODERICK 1441 PALI HIGHWAY HONOLULU HI 96813 33396923 false X WWW.YMCAHONOLULU.ORG X 1869 HI Strengthening communities is the y's cause through programs and services focused on youth development, healthy living and social responsibility. 47 46 1548 1979 0 0 5196743 4892486 21610375 22234535 258822 336489 296266 599253 27362206 28062763 25272 22600 0 0 17487388 17592523 42471 121715 728276 9852779 9947430 27407910 27684268 -45704 378495 47932467 48733566 4407027 4435970 43525440 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RICK BLANGIARDI BOARD MEMBER 1.0 0.0 X 0 0 0 MARK BRATTON BOARD MEMBER 1.0 0.0 X 0 0 0 CHRISTINE CAMP BOARD MEMBER 1.0 0.0 X 0 0 0 DR PAUL J CARRY BOARD MEMBER 1.0 0.0 X 0 0 0 ROY CATALANI BOARD MEMBER 1.0 0.0 X 0 0 0 CRAIG CHONG BOARD MEMBER 1.0 0.0 X 0 0 0 CARL E CHOY BOARD MEMBER 1.0 0.0 X 0 0 0 DR MICHAEL J CHUN BOARD MEMBER 1.0 0.0 X 0 0 0 ADELIA CHUNG BOARD MEMBER 1.0 0.0 X 0 0 0 RONALD R COX BOARD MEMBER 1.0 0.0 X 0 0 0 DR KENNY FINK BOARD MEMBER 1.0 0.0 X 0 0 0 JOAN FUJITA BOARD MEMBER 1.0 0.0 X 0 0 0 JEFFREY S HARRIS BOARD MEMBER 1.0 0.0 X 0 0 0 CARL P HENNRICH BOARD MEMBER 1.0 0.0 X 0 0 0 LEE HOPKINSON BOARD MEMBER (THRU 4/16) 1.0 0.0 X 0 0 0 ROBERT K IOPA BOARD MEMBER 1.0 0.0 X 0 0 0 ANTON KRUCKY BOARD MEMBER 1.0 0.0 X 0 0 0 JOHN LEONG BOARD MEMBER 1.0 0.0 X 0 0 0 RODNEY MATSUMOTO BOARD MEMBER 1.0 0.0 X 0 0 0 BETTINA MEHNERT BOARD MEMBER 1.0 0.0 X 0 0 0 SANFORD MURATA BOARD MEMBER 1.0 0.0 X 0 0 0 THOMAS RISSE BOARD MEMBER 1.0 0.0 X 0 0 0 JOAN H ROHLFING BOARD MEMBER 1.0 0.0 X 0 0 0 RUSSEL SAIKI BOARD MEMBER 1.0 0.0 X 0 0 0 DAVID STRIPH BOARD MEMBER 1.0 0.0 X 0 0 0 LYNETTE LO TOM BOARD MEMBER 1.0 0.0 X 0 0 0 REBECCA S WARD BOARD MEMBER 1.0 0.0 X 0 0 0 JOHN WHITE BOARD MEMBER 1.0 0.0 X 0 0 0 ELIZABETH K WHITEHEAD BOARD MEMBER 1.0 0.0 X 0 0 0 REUBEN SF WONG BOARD MEMBER 1.0 0.0 X 0 0 0 JIM YATES BOARD MEMBER 1.0 0.0 X 0 0 0 AUGUST YEE BOARD MEMBER 1.0 0.0 X 0 0 0 CASEY AGENA BOARD MEMBER (THRU 4/16) 1.0 0.0 X 0 0 0 ROY ARAKAKI BOARD MEMBER 1.0 0.0 X 0 0 0 DR PAUL CARRY BOARD MEMBER 1.0 0.0 X 0 0 0 REID FUKUMOTO BOARD MEMBER 1.0 0.0 X 0 0 0 FRANCIS HOGAN BOARD MEMBER 1.0 0.0 X 0 0 0 KATHY ISHIMOTO BOARD MEMBER 1.0 0.0 X 0 0 0 MICHAEL LAU BOARD MEMBER 1.0 0.0 X 0 0 0 DAVID DEL ROSARIO BOARD MEMBER (THRU 4/16) 1.0 0.0 X 0 0 0 MICHAEL OYA BOARD MEMBER (THRU 5/16) 1.0 0.0 X 0 0 0 MONTY PEREIRA BOARD MEMBER (THRU 4/16) 1.0 0.0 X 0 0 0 MICHAEL STREET BOARD MEMBER 1.0 0.0 X 0 0 0 RYKER WADA BOARD MEMBER 1.0 0.0 X 0 0 0 GARY YOSHIDA BOARD MEMBER 1.0 0.0 X 0 0 0 PHIL SAMMER BOARD MEMBER 1.0 0.0 X 0 0 0 LANCE WILHELM CHAIRMAN BOD 2.0 0.0 X X 0 0 0 STEVEN C AI VICE CHAIR 1.0 0.0 X X 0 0 0 BRUCE A COPPA VICE CHAIR 1.0 0.0 X X 0 0 0 TIM JOHNS VICE CHAIR 1.0 0.0 X X 0 0 0 KEITH M SAKAMOTO VICE CHAIR 1.0 0.0 X X 0 0 0 BENJAMIN AKANA SECRETARY 1.0 0.0 X X 0 0 0 WAYNE HAMANO TREASURER 1.0 0.0 X X 0 0 0 MICHAEL BRODERICK PRESIDENT/CEO 40.0 0.0 X 238991 0 26639 MICHAEL DOSS EXECUTIVE VICE PRESIDENT/COO 40.0 0.0 X 157210 0 29543 MICHAEL CHINAKA SENIOR VICE PRESIDENT/CFO 40.0 0.0 X 128570 0 26106 KERRI VAN DUYNE VP OF DEVELOPMENT 40.0 0.0 X 103043 0 29365 LISA ONTAI VP OF MARKETING AND MISSION 40.0 0.0 X 94519 0 11342 LYNNELLE HASEGAWA CONTROLLER 40.0 0.0 X 110719 0 16885 833052 0 139880 5 false true false SYSTEMMETRICS CORPORATION 900 FORT ST MALL STE 250 HONOLULU HI 96813 TECHNOLOGY SERVICES 162764 MATSUMOTO CLAPPERTON ADVERTISING 705 S KING ST STE 104 HONOLULU HI 96813 MARKETING SERVICES 107850 CHANG IWAMASA CHIU LLP 55 MERCHANT ST STE 2800 HONOLULU HI 96813 LEGAL SERVICES 104000 3 X 26529 47290 2896491 1922176 78159 4892486 HEALTHY LIVING PROGRAMS 900099 9332734 9332734 YOUTH DEVELOPMENT PROGRAMS 900099 10707199 10707199 SOCIAL RESPONSIBILITY PROGRAMS 900099 2194602 2194602 22234535 217907 217907 0 0 292396 12441 279955 0 279955 279955 5343985 6200 5228711 2892 115274 3308 118582 118582 74098 47290 53408 20690 20690 0 0 0 123894 36708 87186 87186 SPLIT INTEREST INCOME 900099 198831 198831 MANAGEMENT FEE INCOME 900099 12300 12300 OTHER INCOME 900099 291 291 211422 28062763 22234535 0 935742 X 1600 1600 21000 21000 0 0 845329 186753 526168 132408 0 13160331 11978573 971185 210573 968438 893412 60381 14645 1032074 916632 104987 10455 1586351 1404731 147596 34024 0 20770 20770 61353 28353 33000 0 121715 121715 45679 45679 842425 684654 87184 70587 372684 310006 49916 12762 2404963 2103036 244916 57011 0 0 2513166 2418498 81021 13647 642029 631780 9265 984 0 342328 264444 47124 30760 0 302412 283727 16282 2403 1893283 1818614 65039 9630 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142844 4415246 2618880 43825 434938 0 434938 2662705 0.40356 0.59644 false false 5573927 5573927 41571889 19786703 21785186 950325 376521 573804 10483283 8759653 1723630 1608328 1608328 31264875 0 OTHER LIABILITIES 24271 24271 X 28410745 390971 2690 393661 28017084 45679 45679 28062763 27638589 27638589 45679 45679 27684268 PART V ENDOWMENT FUNDS FORM 990, SCHEDULE D, PART V, LINE 4 THE CORPUS IS TO BE MAINTAINED IN PERPETUITY WITH THE EARNINGS ON THE ENDOWMENT FUNDS, WHICH WILL BE USED TO SUPPORT YMCA OF HONOLULU PROGRAMS THAT PROMOTE HEALTHY LIFESTYLES, STRONG FAMILIES, LEADERSHIP SKILLS, VALUE DEVELOPMENT, INTERNATIONAL UNDERSTANDING, AND COMMUNITY DEVELOPMENT. FIN 48 FOOTNOTE FORM 990, SCHEDULE D, PART X, LINE 2 The Association recognizes income tax positions in accordance with Financial Accounting Standards Board Accounting Standards Codification Topic 740-10 (Interpretation 48), Income Taxes Overall (ASC Topic 740), which prescribes a "more likely than-not" recognition threshold and measurement attribute (the largest amount of benefit that is greater than 50% likely of being realized upon ultimate resolution with tax authorities) for the financial statement recognition and measurement of an income tax position expected to be taken in a tax return. Management believes that no such uncertain tax positions exists for the Association requiring accrual or disclosure at December 31, 2016. The Association is no longer subject to income tax examinations by tax authorities for years before 2012. X X X X X X X true Donor By Design Group LLC 724 N Elizabeth Ave Ferguson MO 63135 cap campgn feas study false 67913 -67913 67913 -67913 HI GOLF TOURNEY 75580 47290 28290 2340 19950 TURKEY SWIM 14940 14940 12555 3 30868 30868 18563 121388 47290 74098 2340 51068 53408 20690 true Scholarships 19 20000 N/A N/A LESLIE SHARP 1 1000 N/A N/A FORM 990, SCHEDULE I, PART I, LINE 2 PART III, LINE 1: The YMCA of Honolulu awards scholarships to deserving YMCA youth participants who plan to pursue higher education in Hawaii and on the mainland United States. These scholarships are funded by the Takitani Foundation and are given to students starting from their senior year of high school. Applications were collected and a selection committee comprised of professionals in the education field awarded nineteen (19) scholarships for a total of $20,000 in 2016. PART III, LINE 2: The YMCA of Honolulu also provides scholarships to individuals who express a desire to satisfy educational requirements to qualify for career opportunities in the YMCA movement. These scholarships are given based on funds available and upon review and approval of requests by the President and CEO. Both of these scholarships are given for tuition and are paid directly to the educational institution or reimbursed upon submission of a tuition receipt. X X true true X X X X false false false false false false false false false MICHAEL BRODERICK PRESIDENT/CEO 221991 0 17000 0 0 0 26639 0 0 0 265630 0 0 0 MICHAEL DOSS EXECUTIVE VICE PRESIDENT/COO 157210 0 0 0 0 0 18865 0 10678 0 186753 0 0 0 MICHAEL CHINAKA SENIOR VICE PRESIDENT/CFO 128570 0 0 0 0 0 15428 0 10678 0 154676 0 0 0 ADDITIONAL COMPENSATION ITEMS FORM 990, SCHEDULE J, PART I, LINE 1A TRAVEL FOR COMPANIONS - PROVIDED TO MICHAEL BRODERICK FOR THE YMCA OF THE USA GENERAL ASSEMBLY AND THE SIX YMCAS CONFERENCE. THIS AMOUNT IS INCLUDED IN COMPENSATION. SOCIAL CLUB DUES - PROVIDED TO MICHAEL BRODERICK. THIS IS NOT INCLUDED IN COMPENSATION AS THE MEMBERSHIP IS USED PRIMARILY FOR BUSINESS PURPOSES AND EXPENSES ARE SUBJECT TO THE ORGANIZATION'S ACCOUNTABLE PLAN REIMBURSEMENT PROCEDURES. TIFFANY YOSHIDA DAUGHTER OF BOARD MEMBER 14200 SEE SCHEDULE L DISCLOSURE false SCHEDULE L, PART IV, COLUMN (D) THE PAYMENTS NOTED ABOVE REPRESENT COMPENSATION PAID BY THE ORGANIZATION TO FAMILY MEMBERS OF INTERESTED PERSONS FOR SERVICES RENDERED TO THE ORGANIZATION. PAYMENT AMOUNTS WERE DETERMINED BY INDIVIDUALS WITHOUT A CONFLICT OF INTEREST WITH RESPECT TO THE TRANSACTION, AND ANY INTERESTED PERSONS RECUSED THEMSELVES IN ACCORDANCE WITH THE CONFLICT OF INTEREST POLICY DISCLOSED ABOVE. GARY YOSHIDA: GARY YOSHIDA'S DAUGHTER, TIFFANY YOSHIDA, RECEIVED COMPENSATION FROM THE YMCA. X 883 REPLACEMENT COST X 4 75247 AVG MARKET PRICE X 4 1639 REPLACEMENT COST X GIFT CERTIFICATES 2 390 REPLACEMENT COST 0 false true false PROGRAMS FOR YOUTH DEVELOPMENT FORM 990, PART III - PROGRAM SERVICE, LINE 4A OUR YMCA OF HONOLULU IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD. WE BELIEVE THAT ALL CHILDREN DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THAT'S WHY WE HELP YOUNG PEOPLE CULTIVATE THE VALUES, SKILLS, AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH, AND EDUCATIONAL ACHIEVEMENT. OUR YMCA PROGRAMS, SUCH AS OUR AFTER SCHOOL AND SUMMER CHILDCARE PROGRAMS, OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL, AND EMOTIONAL GROWTH. IN 2016, THE YMCA OF HONOLULU PROVIDED $350,000 OF PROGRAM FEE WAIVERS THAT MADE PARTICIPATION POSSIBLE FOR MANY YOUNG PEOPLE IN OUR COMMUNITY. IN ADDITION, THE YMCA OF HONOLULU TOUCHED THE LIVES OF OVER 25,000 CHILDREN THROUGH ITS YOUTH PROGRAMS. PROGRAMS THAT DEVELOP HEALTHY LIVING FORM 990, PART III - PROGRAM SERVICE, LINE 4B THE YMCA OF HONOLULU IS A LEADING VOICE ON HEALTH AND WELL-BEING. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH, AND FOSTER CONNECTIONS THROUGH FITNESS, SPORTS, FUN, AND SHARED INTERESTS. AS A RESULT, 33,000 PEOPLE IN OUR COMMUNITY ARE RECEIVING THE SUPPORT, GUIDANCE, AND RESOURCES THEY NEED TO ACHIEVE GREATER HEALTH IN SPRIT, MIND, AND BODY. THIS IS PARTICULARLY IMPORTANT AS OUR NATION STRUGGLES WITH AN OBESITY CRISIS, FAMILIES STRUGGLE WITH WORK/LIFE BALANCE, AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE, AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES, AND INCOME LEVELS. IN 2016, WE PROVIDED $400,000 IN MEMBERSHIP FEE REDUCTIONS TO PEOPLE WHO OTHERWISE WOULD HAVE FACED ECONOMIC BARRIERS TO PARTICIPATION. PROGRAMS THAT EMBODY SOCIAL RESPONSIBILITY FORM 990, PART III - PROGRAM SERVICE, LINE 4C OUR YMCA BELIEVES IN GIVING BACK AND SUPPORTING OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS FOR MORE THAN 100 YEARS. OUR DRUG TREATMENT AND INTERVENTION SERVICES WORK TO ELIMINATE SUBSTANCE ABUSE, DEVELOP SELF RESPECT, INCREASE POSITIVE ADJUSTMENT IN SCHOOL, IMPROVE FAMILY AND INTERPERSONAL RELATIONS, AND FIND SUITABLE EMPLOYMENT OPPORTUNITIES FOR TROUBLED YOUTH. OUR After-school/School's Out Prevention and Youth Mentoring PROGRAMS provide youth with a safe, supervised place and assist them to DEVELOP INTEREST IN POSITIVE ACTIVITIES AS AN ALTERNATIVE TO At-Risk Behaviors such as violence, gang involvement, and DRUG USE. OUR PROGRAMS PROVIDE LEADERSHIP DEVELOPMENT, COUNSELING, HOMEWORK ASSISTANCE, SUBSTANCE ABUSE EDUCATION, CAMPING, SPORTS AND RECREATION. BOTH OF THESE PROGRAMS ARE EXAMPLES OF HOW THE YMCA OF HONOLULU DELIVERS TRAINING, RESOURCES, AND SUPPORT THAT EFFECT CHANGE, BRIDGE GAPS, AND OVERCOME OBSTACLES. IN 2016, WE ENGAGED 1,100 INDIVIDUALS IN OUR OUTREACH PROGRAMS IN THE HOPES OF STRENGTHENING OUR COMMUNITY AND PAVING THE WAY FOR FUTURE GENERATIONS TO THRIVE. RELATIONSHIP BETWEEN OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES FORM 990, PART VI, SECTION A, LINE 2 TIMOTHY JOHNS, SENIOR VICE PRESIDENT OF HMSA, AND DR. MICHAEL J. CHUN, BOARD MEMBER OF HMSA, HAVE A BUSINESS RELATIONSHIP. TIMOTHY JOHNS, BOARD MEMBER OF HAWAIIAN ELECTRIC COMPANY, AND RONALD R. COX, VICE PRESIDENT OF HAWAIIAN ELECTRIC COMPANY, HAVE A BUSINESS RELATIONSHIP. WAYNE HAMANO, VICE CHAIR AND CHIEF COMMERCIAL OFFICER OF BANK OF HAWAII, AND DR. MICHAEL J. CHUN, BOARD MEMBER OF BANK OF HAWAII, HAVE A BUSINESS RELATIONSHIP. STEVEN AI, PRESIDENT & CEO OF CITY MILL, AND JIM YATES, BOARD MEMBER OF CITY MILL, HAVE A BUSINESS RELATIONSHIP. BOARD REVIEW OF FORM 990 FORM 990, PART VI, SECTION B, LINE 11 THE FINANCE COMMITTEE & THE EXECUTIVE COMMITTEE, WHO ACTS ON BEHALF OF THE BOARD OF DIRECTORS IN MONTHS THAT THE BOARD DOES NOT MEET, REVIEWED AND APPROVED FORM 990 PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. A COPY OF FORM 990, AS FILED WITH THE INTERNAL REVENUE SERVICE, WILL BE PROVIDED TO EACH AND EVERY FINANCE COMMITTEE MEMBER & BOARD MEMBER PRIOR TO FILING. CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12C THE CFO IS CHARGED WITH MONITORING PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND ADDRESSING ANY POTENTIAL OR ACTUAL CONFLICTS. PURSUANT TO THE CONFLICTS OF INTEREST POLICY, AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE, AIMED AT DETERMINING ANY FAMILY AND BUSINESS RELATIONSHIPS AND TRANSACTIONS OR OTHER TRANSACTIONS THAT MAY POSE A POTENTIAL CONFLICT, IS DISTRIBUTED TO ALL COVERED PERSONS (I.E., BOARD MEMBERS, OFFICERS AND KEY EMPLOYEES). COVERED PERSONS ARE REQUIRED TO DISCLOSE REAL OR POTENTIAL CONFLICTS AT THE TIME WHEN SUCH CONFLICTS ARISE. WHEN SOMEONE BECOMES A COVERED PERSON AND ANNUALLY THEREAFTER, EACH COVERED PERSON IS REQUIRED TO SIGN A STATEMENT AFFIRMING THAT HE/SHE: (1) HAS RECEIVED A COPY OF THE CONFLICTS OR INTEREST POLICY; (2) HAS READ THE POLICY AND UNDERSTANDS SAID POLICY; AND (3) AGREES TO COMPLY WITH ALL REQUIREMENTS OF THE POLICY, INCLUDING COMPLETING THE CONFLICTS OF INTEREST QUESTIONNAIRE. If it is determined that an officer, director or Key employee has a conflict of interest, the person is asked to leave the meeting during the discussion of, and the vote on, the arrangement involving the conflict of interest or the appearance of a conflict of interest. The Board of directors discusses the arrangement and its alternatives. If a more advantageous arrangement is not reasonably attainable under circumstances that would not give rise to a conflict of interest or the appearance of a conflict of interest, the board of directors determines by a majority vote of disinterested members that the arrangement is in the Y's best interest, is fair and reasonable to the Y and whether to enter the arrangement. The minutes of the board contains the persons who disclosed or otherwise were found to have a conflict of interest and the nature of the conflict of interest. The minutes of the board also contain the names of the persons who were present for the discussion and the vote relating to the arrangement, the content of the discussion (including any action taken to determine whether the conflict of interest was in the Y's best interest and any alternatives to the proposed arrangement), and a record of any votes taken in connection therewith. COMPENSATION DETERMINATION POLICY FORM 990, PART VI, Lines 15A & 15B The YMCA of Honolulu's Board of Director Compensation Committee (the "Committee") is comprised solely of independent directors, none of which have a conflict of interest with respect to the compensation arrangement, and is accountable for setting a reasonable compensation for the CEO. The Committee develops, consistent with the organization's philosophy and principles, the annual performance goals and criteria to be used in determining merit increases and incentive compensation criteria for the CEO. The Association's written records include: (1) terms of the arrangement with the disqualified person (including the date the arrangement was approved); and (2) a description of any comparable data used. Appropriate comparability data for both the fixed and incentive compensation is obtained from the following: (1) via the YMCA-USA, the national organization that charters all YMCA organizations across the USA, and (2) via surveys of local based, similar sized companies, both for-profit and not-for-profit, with similar responsibilities. Comparability data used is drawn from similarly qualified persons in functionally comparable positions at similarly situated organizations in Hawaii and on the mainland. The Committee also obtains a written opinion on the appropriateness of the CEO's fixed & incentive compensation from the Human Resources Committee, and develops a recommendation that is approved by both the Executive Committee and the Board of Directors. The Executive Committee met in February 2016 to determine the amount of fixed & incentive compensation, if any, to pay the CEO based off of the 2015 performance goals and evaluations. The minutes of the meetings to determine compensation include a list of members present, the actions approved by the Executive Committee and the Board of Directors, and a description of the comparability data used. The Board of Directors has appointed the CEO in charge of setting reasonable compensation packages for its other senior staff who are also officers or key employees of the YMCA of Honolulu. The CEO in conjunction with the HR director, and consistent with the organization's philosophy and principles, develops the annual performance goals and criteria to be used in determining merit increases and incentive compensation criteria for YMCA's employees. The ASSOCIATION'S written records include: (1) terms of the arrangement with the disqualified person (including the date the arrangement was approved); and (2) a description of any comparable data relied upon by the CEO & HR director. Appropriate comparability data is obtained via the YMCA-USA, the national organization that charters all YMCA organizations across the USA. Comparability data used is drawn from similarly qualified persons in functionally comparable positions at similarly situated organizations in Hawaii and on the mainland. This analysis for key employee compensation was last performed in JANUARY 2016. FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC FORM 990, PART VI, SECTION C, LINE 19 While federal tax laws do not mandate that the organization's governing documents, conflict of interest policy and financial statements be made available for public inspection, the organization makes its financial statements and prior years' Form 990 available on its website.