2016-06-20T13:35:27-05:00 2015-12-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 1650 MARKET STREET SUITE 4500 PHILADELPHIA PA 19103 990 2015-01-01 240795698 THE RIVER VALLEY REGIONAL YMCA RIVE 5703237134 641 WALNUT STREET WILLIAMSPORT PA 17701 DAVID FAGERSTROM PRESIDENT/CEO 5703237134 2016-06-15 1 JULIUS C GREEN CPA P00350393 2159720701 2015 2016-09-27 15:27:22Z DAVID FAGERSTROM 641 WALNUT STREET WILLIAMSPORT PA 17701 7973654 0 X WWW.RVRYMCA.ORG X 1866 PA PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHY SPIRIT, MIND & BODY. 18 18 624 426 0 0 1402837 994759 4377262 4903318 131546 149669 237145 294271 6148790 6342017 0 0 0 0 3528702 3664493 0 0 16016 2416852 2495166 5945554 6159659 203236 182358 19703246 17998660 6739912 5382116 12963334 12616544 X THE YMCA CONCENTRATES ON THREE AREAS: YOUTH DEVELOPMENT, HEALTHY LIVING, AND SOCIAL RESPONSIBILITY. WE DO THIS THROUGH OVER 100 PROGRAMS. MAJOR PROGRAMS ARE PRESCHOOL AND SCHOOL-AGE CHILDCARE, SUMMER DAY CAMP, TEEN PROGRAMS, ADULT FITNESS, GROUP EXERCISE CLASSES, SENIOR EXERCISE/SOCIAL PROGRAMS, AND A VARIETY OF YOUTH ACTIVITIES (YOUTH SPORTS, SWIMMING LESSONS, ETC). 0 0 2300738 0 2436330 YOUTH DEVELOPMENT - THE YMCA IS A LEADER IN NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. EVERY DAY, THE YMCA HELPS YOUNG PEOPLE DEEPEN POSITIVE VALUES, THEIR COMMITMENT TO SERVICE, AND THEIR MOTIVATION TO LEARN. OUR YMCA PROGRAMS, SUCH AS OUR FULL-DAY EDUCATIONAL, STATE-LICENSED PRESCHOOL, OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL, AND EMOTIONAL GROWTH. EXPENSES INCLUDE DIRECT AND INDIRECT FINANCIAL AID THAT ENABLES OVER 50% OF THE CHILDREN ENROLLED TO ATTEND (WHO COULD NOT OTHERWISE DUE TO THE FINANCIAL COST OF THE PROGRAM). 2322339 0 2415965 HEALTHY LIVING: OUR YMCA FOCUSES ON HEALTHY LIVING BY ADVOCATING HEALTH AND WELL-BEING FROM THE INSIDE OUT-THE SPIRIT, MIND, AND BODY. OUR YMCA PROVIDES OVER 9,300 FITNESS MEMBERS WITH THE SUPPORTIVE RELATIONSHIPS AND ENVIRONMENT THEY NEED FOR THEIR SUCCESSFUL PURSUIT OF HEALTH AND WELL-BEING. THIS IS PARTICULARLY IMPORTANT AS OUR COMMUNITY STRUGGLES WITH AN OVERWEIGHT/OBESITY CRISIS, FAMILIES STRUGGLE WITH WORK/LIFE BALANCE, AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. WE BRING FAMILIES TOGETHER, OFFER SPORT, RECREATIONAL AND SOCIAL NETWORKS THAT BUILD RELATIONSHIPS AND STRENGTHEN COMMUNITY BONDS. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES, AND INCOME LEVELS. IN 2015, WE PROVIDED $67,804 IN FINANCIAL ASSISTANCE TO OVERCOME BARRIERS TO PARTICIPATION. 91512 0 51023 SOCIAL RESPONSIBILITY: OUR YMCA PROVIDES A VARIETY OF PROGRAMS AND ACTIVITIES TO DEVELOP EDUCATIONAL/VOCATIONAL/LEADERSHIP SKILLS, AND WE PARTNER WITH OTHER COMMUNITY ORGANIZATIONS TO IDENTIFY AND RESPOND TO COMMUNITY NEEDS. FOR EXAMPLE, OUR YMCA HAS PARTNERED WITH THE LOCAL UNITED WAY TO PROVIDE A FREE AFTER-SCHOOL TEEN PROGRAM AT SEVERAL LOCATIONS THROUGHOUT LYCOMING COUNTY. WHILE AT THE PROGRAM, TEENS LEARN ABOUT "GIVING BACK" TO THE COMMUNITY THROUGH SERVICE PROJECTS. OLDER TEENS ARE INVITED TO MENTOR YOUNGER PARTICIPANTS. OVERALL, OUR YMCA HAS ENGAGED COUNTLESS MEMBERS, PARTICIPANTS, AND VOLUNTEERS IN ACTIVITIES THAT BUILD SOCIAL RESPONSIBILITY OVER THE YEARS. 4714589 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 10 0 1 624 1 0 0 0 0 0 1 1 0 0 0 0 X 18 18 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 PA X X X SHERYL HOFF CFO 5703237134 641 WALNUT STREET WILLIAMSPORT PA 17701 BILL FOX BOARD CHAIR 2.00 X X 0 0 0 KEN BEAR 1ST VICE CHAIR 1.00 X X 0 0 0 KATHLEEN CAMPBELL 2ND VICE CHAIR 1.00 X X 0 0 0 ED WINSLOW TREASURER 1.00 X X 0 0 0 SUE STACKHOUSE SECRETARY 1.00 X X 0 0 0 HEATHER BLOKZYL DIRECTOR 1.00 X 0 0 0 DEE BROWN DIRECTOR 1.00 X 0 0 0 JOHN CONFER DIRECTOR 1.00 X 0 0 0 GARTH EVERETT DIRECTOR 1.00 X 0 0 0 AMY FARRER DIRECTOR 1.00 X 0 0 0 JASON FINK DIRECTOR 1.00 X 0 0 0 BARB GORDAN DIRECTOR 1.00 X 0 0 0 JOE MAIOLO DIRECTOR 1.00 X 0 0 0 LARRY MANSFIELD DIRECTOR 1.00 X 0 0 0 DENA MILLER DIRECTOR 1.00 X 0 0 0 JEFF RAUFF DIRECTOR 1.00 0.50 X 0 0 0 KEN SCHEESLY DIRECTOR 1.00 X 0 0 0 FRED SPRINGMAN DIRECTOR 1.00 X 0 0 0 DAVE FAGERSTROM PRESIDENT/CEO 50.00 0.10 X 135221 0 11323 SHERYL HOFF CFO 50.00 0.10 X 76122 0 7176 211343 0 18499 1 0 0 0 0 134440 36408 216461 607450 40108 994759 YOUTH DEVELOPMENT 624410 2436330 2436330 HEALTHY LIVING 713900 2415965 2415965 SOCIAL RESPONSIBILITY 713900 51023 51023 4903318 159309 159309 211401 51177 160224 160224 160224 213971 1312300 214032 1321879 -61 -9579 -9640 -9640 85402 36408 44549 40853 40853 ADDITIONAL RENTAL INCOME 900099 38806 38806 LOCKER RENTALS 713900 25824 25824 SALE OF SPORTS ITEMS 900099 17865 17865 10699 10699 93194 6342017 4903318 0 443940 229842 229842 2940266 2460431 468358 11477 105363 73358 32005 154843 92575 61350 918 234179 184653 48648 878 1482 970 512 26287 17207 9080 7364 7364 130422 118660 11124 638 60102 1863 58239 381646 339774 41761 111 738534 457985 280549 30469 8831 21638 30882 15302 15580 161322 161322 80383 62754 17336 293 449125 449125 129753 106543 22713 497 PROGRAM COSTS 85368 85368 CREDIT CARD/BANK FEES 50375 38528 10643 1204 EQUIPMENT/RENTAL MAINTE 36462 14451 22011 BAD DEBT 24289 24289 70901 600 70301 6159659 4714589 1429054 16016 2250 2150 1406654 1484060 1468474 1043187 161253 190646 5614000 5614000 46828 36159 11887609 3486123 9721214 8401486 1243093 1198805 14712 0 24768 28167 19703246 17998660 335915 198671 352240 387056 6051757 4773149 0 23240 6739912 5382116 X 9499505 9689962 2648943 2105696 814886 820886 12963334 12616544 19703246 17998660 X 182358 -59805 -469343 X 0 1 X 1 0 X 1954022 1584608 1986346 1401862 1012767 7939605 4294327 4382060 4307979 4377262 4903318 22264946 6248349 5966668 6294325 5779124 5916085 30204551 19779 880000 899779 0 19779 880000 899779 29304772 182574 177062 189279 282388 370710 1202013 182574 177062 189279 282388 370710 1202013 835 835 114995 135809 103066 116741 93194 563805 6545918 6279539 6587505 6178253 6379989 31971204 0.91660 0.92010 0.03760 0.03150 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1243092 189487 -22167 172288 34319 1203805 1255413 116301 32586 128449 32759 1243092 1159967 19402 136025 29820 30161 1255413 1404446 108475 117892 408129 62717 1159967 1435468 3134 -6659 27447 50 1404446 0.07560 0.68190 0.24250 0 0 199711 199711 9536295 2303022 7233273 136926 16797 120129 1786643 1166304 620339 228034 228034 8401486 PAYABLE ON SWAP CONTRACT 23240 23240 X 6370574 -59805 -7364 -67169 6437743 -95726 -95726 6342017 6717364 565069 565069 6152295 7364 7364 6159659 PART V, LINE 4: TO PROVIDE ADDITIONAL SUPPORT TO FULFILL THE MISSION OF THE ORGANIZATION. PART X, LINE 2: THE YMCA IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE YMCA QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170 AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509 (A)(2). THE YMCA ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. MANAGEMENT HAS DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2015 AND 2014. ALL REQUIRED FEDERAL EXEMPT ORGANIZATION TAX RETURNS FOR THE YMCA HAVE BEEN FILED UP TO, AND INCLUDING, THE TAX YEAR ENDED DECEMBER 31, 2014. THE YMCA'S FEDERAL INCOME TAX RETURNS FOR YEARS ENDED PRIOR TO DECEMBER 31, 2012 ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT MANAGEMENT FEES NETTED ON FINANCIAL STATEMENTS -7,364. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES -44,549. RENTAL EXPENSES -51,177. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 44,549. TRANSFER TO AFFILIATE 413,235. RENTAL EXPENSES 51,177. LOSS ON UNCOLLECTIBLE PLEDGES 56,108. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT MANAGEMENT FEES NETTED ON FINANCIAL STATEMENTS 7,364. TRIATHLON/RACES 52245 21390 30855 13494 GOLF TOURNAMENT 31475 15018 16457 13334 2 20082 20082 10664 103802 36408 67394 37492 37492 29902 X 1 25068 FMV X OFFICE FURNITURE 1 9410 FMV X DRINKING FOUNTAINS 1 5630 FMV 0 0 0 1 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS IN COLUMN B REPRESENTS THE NUMBER OF PEOPLE WHO CONTRIBUTED THE TYPE OF ITEM REFERENCED. PART I, LINE 32B: THE YMCA USES THEIR INVESTMENT MANAGEMENT FIRM TO SELL STOCK GIFTS UPON RECEIPT. FORM 990, PART VI, SECTION A, LINE 6 OUR ORGANIZATION IS A PUBLIC CHARITY OPEN TO ALL WITHOUT REGARD TO ABILITY TO PAY. ANY MEMBER IN GOOD STANDING, 18 YEARS OR OLDER, HAS THE RIGHT TO CAST ONE VOTE, BUT DO NOT RECEIVE ANY DISTRIBUTIONS OF INCOME OR ASSETS FROM THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS HAVE THE RIGHT TO ELECT MEMBERS OF THE BOARD, BUT DO NOT RECEIVE ANY DISTRIBUTIONS OF INCOME OR ASSETS FROM THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7B OUR ORGANIZATION IS A PUBLIC CHARITY OPEN TO ALL WITHOUT REGARD TO ABILITY TO PAY. ANY MEMBER IN GOOD STANDING, 18 YEARS OR OLDER, HAS THE RIGHT TO CAST ONE VOTE ON ANY ITEM OF BUSINESS PROPERLY BEFORE THE MEMBERS FOR CONSIDERATION AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 WAS REVIEWED IN DETAIL BY THE CFO AND MANAGEMENT OF THE YMCA AND WAS THEN PROVIDED TO THE BOARD MEMBERS FOR REVIEW AND RESPONSE PRIOR TO SUBMISSION WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE YMCA BOARD'S EXECUTIVE COMMITTEE ANNUALLY REVIEWS ALL FORMS THAT ARE COMPLETED BY THE CORPORATE BOARD MEMBERS, BRANCH ADVISORY COUNCIL MEMBERS AND COMMITTEE MEMBERS. UPON REVIEW OF THE CONFLICT OF INTEREST FORMS, THE ORGANIZATION'S EXECUTIVE COMMITTEE TAKES APPROPRIATE ACTIONS AS NEEDED. ALL SUCH ACTIONS ARE REPORTED TO THE BOARD IN EXECUTIVE SESSION. FORM 990, PART VI, SECTION B, LINE 15 THE CEO'S COMPENSATION IS REVIEWED AND DETERMINED ANNUALLY BY THE EXECUTIVE COMMITTEE, USING NATIONAL DATA AS PROVIDED BY THE YMCA OF THE USA (FOR A RANGE OF COMPENSATION DETERMINED BY BUDGET SIZE RESPONSIBILITY), AND USING BEST PRACTICES AS PROVIDED BY THE YMCA OF THE USA REGARDING THE PROCESS TO ENSURE THAT COMPENSATION DOES NOT EXCEED FAIR MARKET VALUE. THE COMMITTEE DOCUMENTS THEIR DECISION AND GIVES THE MEMO TO THE CFO FOR PROCESSING. THE CFO'S COMPENSATION IS REVIEWED AND DETERMINED ANNUALLY BY THE CEO, USING NATIONAL DATA AS PROVIDED BY THE YMCA OF THE USA (FOR A RANGE OF COMPENSATION DETERMINED BY BUDGET SIZE RESPONSIBILITY), AND USING BEST PRACTICES AS PROVIDED BY THE YMCA OF THE USA REGARDING THE PROCESS TO ENSURE THAT THE COMPENSATION DOES NOT EXCEED FAIR MARKET VALUE. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: TRANSFER TO AFFILIATE -413,235. LOSS ON UNCOLLECTIBLE PLEDGES -56,108. RVR FOUNDATION INC 33 WEST 3RD ST SUITE 202 WILLIAMSPORT PA 17701 463245973 TO SUPPORT THE RVR YMCA PA 501(C)(3) LINE 11A, I RIVER VALLEY REGIONAL YMCA 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 RVR FOUNDATION K 290000 COST RVR FOUNDATION R 413235 COST