2016-08-03T17:04:49-05:00 2015-12-31 630861852 BARNES BLACKWELL & COMPANY PC 3309 BOB WALLACE AVE HUNTSVILLE AL 35805 990 2015-01-01 582058795 YOUNG MEN'S CHRISTIAN ASSOCIATION OF METROPOLITAN HUNTSVILLE ALABAMA YOUN 2564289622 120 HOLMES AVENUE - SUITE 300 HUNTSVILLE AL 35801 JERRY COURTNEY PRESIDENT/CEO 2568810817 2016-08-03 true RANDY BLACKWELL P00075826 2565363513 2016-08-03 2015 2016-12-15 16:53:06Z JERRY COURTNEY 120 HOLMES AVE SUITE 300 HUNTSVILLE AL 35801 7446703 false X WWW.YMCAHUNTSVILLE.ORG X 1910 AL SEE ATTACHMENT: SCHEDULE O 24 23 668 501 0 310447 318184 6987395 7080085 2898 -34661 -3155 22412 7297585 7386020 0 0 3272682 3525669 0 96498 4489384 4472846 7762066 7998515 -464481 -612495 25020154 23854932 19259080 18708353 5761074 5146579 SEE ATTACHMENT: SCHEDULE O false false 3884601 2059203 YOUTH DEVELOPMENT: SEE ATTACHMENT-PROGRAM DESCRIPTIONS 3175661 4942285 HEALTHY LIVING: SEE ATTACHMENT-PROGRAM DESCRIPTIONS 547102 78597 SOCIAL RESPONSIBLITY: SEE ATTACHMENT-PROGRAMS DESCRIPTIONS 7607364 true true false false false false false false false false true false false false true true true false false false false false false false true false false false false true false false false false false true false false false false false false false false false false false true 10 0 true 668 true false false false false false true true false false false false false false X 24 23 false false false false false false false true true false false true true true true true true true true false X X DENISE SMITH CFO OF YMCA 2564289622 120 HOLMES AVE STE 300 HUNTSVILLE AL 35801 GINGER HARPER BOARD OF DIR X 0 0 0 SCOTT SEELEY BD OF DIR-CH X 0 0 0 JOHN BAGGETTE BOARD OF DIR X 0 0 0 JIM CAUDLE BOARD OF DIR X 0 0 0 JOE COLLAZO BOARD OF DIR X 0 0 0 SEAN CURRIE BOARD OF DIR X 0 0 0 JEFF GRONBERG BOARD OF DIR X 0 0 0 SCOTT HARBOUR BOARD OF DIR X 0 0 0 NICOLE JONES BOARD OF DIR X 0 0 0 DAN MONTGOMERY BOARD OF DIR X 0 0 0 AMY NATION BOARD OF DIR X 0 0 0 KATHY PARIKH BOARD OF DIR X 0 0 0 KAREN PETERSEN BOARD OF DIR X 0 0 0 JARED SHARP BOARD OF DIR X 0 0 0 KEN WATSON BOARD OF DIR X 0 0 0 STEVE BROWN BOARD OF DIR X 0 0 0 NANCI CLARK BOARD OF DIR X 0 0 0 JOHN EYSTER BOARD OF DIR X 0 0 0 JENNIFER GEIST BOARD OF DIR X 0 0 0 BYRON THOMAS BOARD OF DIR X 0 0 0 JIMMY THORNTON III BOARD OF DIR X 0 0 0 SALLY WARDEN BOARD OF DIR X 0 0 0 IRENE WISNER BOARD OF DIR X 0 0 0 JERRY COURTNEY PRESIDENT/CE 50.00 X 145216 0 20727 145216 20727 1 false true false DAXKO 600 UNIVERSITY PARK PLACE SUITE 500 BIRMINGHAM AL 35209 SOFTWARE SUPPOR 104192 1 27140 291044 3717 318184 HEALTHY LIVING 4942285 4942285 YOUTH DEVELOPMENT 2059203 2059203 SOCIAL RESPONSIBILITY 78597 78597 7080085 2633 2633 3679 3951 3679 41245 -37294 -37294 -37294 38171 15759 22412 7386020 7042791 2633 3081069 2921100 96116 63853 155731 143350 8985 3396 54071 49767 3120 1184 234798 223872 6720 4206 14822 226 14596 17300 264 17036 39406 25 39381 30036 11212 14485 4339 695227 661759 31041 2427 116729 113341 1694 1694 45037 27913 16516 608 803294 803294 1092875 1090147 2530 198 160014 159764 231 19 SUPPLIES 505568 488812 15739 1017 CONTRACT SERVICES 322949 308487 4007 10455 EQUIP-EXPENDABLE/RENTED 297714 286630 10280 804 NATIONAL DUES 107656 107575 75 6 224219 209826 12101 2292 7998515 7607364 294653 96498 8750 17921 2094205 1161492 90845 106647 14050 18851 106599 63239 30355050 7964818 22562637 22390232 82187 71795 60881 24755 25020154 23854932 376724 432566 66848 181624 18083644 17478671 450085 367192 281779 248300 19259080 18708353 X 5701535 5088201 59539 58378 5761074 5146579 25020154 23854932 -612495 -2000 X false true X true false X 444355 422421 403165 310447 318184 1898572 7163351 7845038 7574376 6993635 7118256 36694656 7607706 8267459 7977541 7304082 7436440 38593228 16000 30246 32854 34812 40450 154362 496123 421103 401250 312559 438680 2069715 512123 451349 434104 347371 479130 2224077 36369151 18648 9397 5964 4410 2633 41052 18648 9397 5964 4410 2633 41052 37506 53462 90968 7663860 8330318 7983505 7308492 7439073 38725248 0.93920 0.93460 0.00000 0.01000 X PART III, LINE 12 90,968 SUPPLEMENTAL INFORMATION OTHER INCOME FOR 2010 WAS THE RECEIPT OF AN INSURANCE SETTLEMENT. OTHER INCOME FOR 2011 WAS THE RECEIPT OF A REFUND OF CITY & STATE RENTAL TAXES PAID. OTHER INCOME FOR 2012 WAS THE RECEIPT OF A REFUND OF CITY & STATE RENTAL TAXES PAID IN THE AMOUNT OF 4,975 AND THE RECEIPT OF A REFUND FOR OVERPAYMENT OF DUES PAID IN THE PRIOR YEAR TO THE NATIONAL YMCA IN THE AMOUNT OF 48,487. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2742641 2742641 22884922 5547591 17337331 1386739 688377 698362 2393996 1567595 826401 946752 161255 785497 22390232 LEASE INCENTIVE LIABILITY 248300 248300 X 7384020 -2000 -2000 7386020 7386020 7998515 7998515 7998515 SCHEDULE D, PAGE 3, PART X INCOME TAXES: THE YMCA HAS RECEIVED A FAVORABLE DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE STATING THAT IT ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE OF 1986 (IRC), AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3), EXCEPT FOR INCOME TAXES PERTAINING TO UNRELATED BUSINESS INCOME. THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) GUIDANCE REQUIRES TAX EFFECTS FROM UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN POSITIONS THAT REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS. ADDITIONALLY, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THESE FINANCIAL STATEMENTS. INTEREST AND PENALTIES WOULD BE RECOGNIZED AS TAX EXPENSE; HOWEVER, THERE IS NO INTEREST OR PENALTIES RECOGNIZED IN THE STATEMENTS OF ACTIVITIES. THE TAX YEARS AFTER 2012 ARE STILL OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES. SCHEDULE D, PAGE 4, PART XI, LINE 2D LOSSES FROM UNCOLLECTIBLE PLEDGES FROM PRIOR YEARS -2,000 GOLF TOURNAMENT 27510 27510 9250 VETERAN BREAKFA 8723 8723 6509 36233 36233 15759 15759 20474 false false false false false false false false false JERRY COURTNEY PRESIDENT/CEO 145216 17426 3301 165943 J SMITH LANIER & CO BOARD MEMBER 160014 GENERAL INSURANCE false FORM 990, PAGE 6, PART VI, LINE 11B THE YMCA FINANCE COMMITTEE AND EXECUTIVE COMMITTEE MET ON JULY 19, 2016 TO REVIEW AND APPROVE THE FORM 990 TAX RETURN FOR THE 2015 RETURN. THE FINAL APPROVAL FOR THE FORM 990 WAS BY THE BOARD OF DIRECTORS MEETING ON JULY 19, 2016 USING GUIDELINES ESTABLISHED BY PRACTITIONERS PUBLISHING COMPANY. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY THE ANNUAL COMPLETION OF A CONFLICT OF INTEREST QUESTIONNAIRE BY ALL BOARD MEMBERS WHICH IS THEN REVIEWED. FORM 990, PAGE 6, PART VI, LINE 15A THE YMCA OF THE USA HUMAN RESOURCES AND TALENT MANAGEMENT TASK FORCE, A SUBCOMMITTEE OF THE YMCA OF THE USA BOARD OF DIRECTORS, ANNUALLY ESTABLISHES RECOMMENDED SALARY ADMINISTRATION GUIDELINES FOR YMCAS TO USE IN BUDGET PLANNING. THE TASK FORCE BASES ITS GUIDELINES ON A REVIEW OF CURRENT SALARY TRENDS IN YMCAS AND OTHER ORGANIZATIONS. ONE KEY RESPONSIBILITY OF THE TASK FORCE IS TO IDENTIFY METHODS FOR VOLUNTEERS AND STAFF TO CONSIDER IN THE DEVELOPMENT AND MAINTENANCE OF EFFECTIVE SALARY ADMINISTRATION PROGRAMS IN THEIR RESPECTIVE ASSOCIATIONS. THE TASK FORCE REVIEWS CURRENT SALARY ADMINISTRATION TRENDS IN YMCAS AND IN OTHER ORGANIZATIONS THROUGHOUT THE COUNTRY IN BOTH THE FOR-PROFIT AND NONPROFIT SECTORS. THOSE TRENDS ARE THEN APPLIED TO ESTABLISH RECOMMENDED GUIDELINES FOR YMCAS TO USE IN BUDGET PLANNING. THE GROUP IS ASSISTED IN THIS TASK BY EXTERNAL CONSULTANTS FROM A LEADING PUBLIC ACCOUNTING FIRM, RSM MCGLADREY, INC. THE TASK FORCE DEVELOPS A MERIT POOL INCREASE AND GUIDELINES FOR IMPLEMENTATION BASED ON THE HAY PLAN UTILIZING JOB DESCRIPTIONS AND POINT VALUES AS WELL AS THE UTILIZATION OF YMCA BUDGET SIZE AND RESPONSIBILITY FOR POSITIONS FROM CEO LEVEL TO OTHER POINTED PROFESSIONAL POSITIONS. THE YMCA OF METROPOLITAN HUNTSVILLE STAFF AND VOLUNTEERS USE THESE GUIDELINES IN THE BUDGETING PROCESS, THEN, RECOMMENDATIONS ARE MADE IN THE BUDGET AND DISCUSSED AMONG THE EXECUTIVE AND FINANCE COMMITTEE THEN APPROVED BY THE FULL BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15B SEE 15A FORM 990, PAGE 6, PART VI, LINE 19 FINANCIAL STATEMENTS ARE AVAILABLE ON GUIDESTAR AND BY REQUEST. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST AND OTHER POLICIES ARE AVAILABLE BY REQUEST. FORM 990, PART XI, LINE 9 LOSSES FROM UNCOLLECTIBLE PLEDGES FROM PRIOR YEARS -2,000 TOTAL -2,000