2015-08-14T12:00:32-05:00 2014-12-31 350921680 CROWE HORWATH LLP 3815 River Crossing Parkway Suite 300 Indianapolis IN 462400977 990 2014-01-01 350868211 Young Men's Christian Association of Greater Indianapolis YOUN 3172669622 615 N Alabama St Indianapolis IN 46204 Janet Allaby Sr VP of Finance/CFO 2015-08-13 true RACHEL SPURLOCK P00520729 3175698989 2014 2016-03-07 17:11:31Z ERIC J ELLSWORTH 615 N Alabama St Indianapolis IN 46204 59864506 false X indymca.org X 1854 IN The mission of the YMCA is to put Christian principles into practice through programs that enhance personal growth and improve the health of spirit, mind and body for all. 43 40 3642 5074 44136 7398 5297532 14781675 43435314 42778914 803031 1419099 645859 638133 50181736 59617821 6532537 5999829 0 0 26360813 26454833 35176 68525 765698 16673455 16539343 49601981 49062530 579755 10555291 91579036 105178074 15104265 18738752 76474771 86439322 See Schedule O false false 21107993 2482994 18772033 YOUTH DEVELOPMENT (SEE SCHEDULE O.) 20040033 2080553 22304551 HEALTHY LIVING (SEE SCHEDULE O.) 3055431 1436282 1773246 SOCIAL RESPONSIBILITY (SEE SCHEDULE O.) 44203457 true true false true false false false true true true false false false false true true false false false false false false true true false false false true true true false false false false false false false false false true false false false false false true false false false true 62 0 true 3642 true true true false false false false true true false false false false X 43 40 true false false false false false false true true false true true true true true true true true true true false IN X Janet Allaby 3172669622 615 N Alabama St Ste 200 Indianapolis IN 46204 Elizabeth O'Farrell Chair 1.00 X X 0 0 0 Teresa Lubbers Vice Chair 1.00 X X 0 0 0 Ken Zagzebski Secretary 1.00 X X 0 0 0 Jeff Harrison Treasurer 1.00 X X 0 0 0 Michael Barth Board Member 1.00 X 0 0 0 Aman Brar Board Member 1.00 X 0 0 0 Bill Brooks Board Member 1.00 X 0 0 0 Quinn Buckner Board Member 1.00 X 0 0 0 Andrew Buroker Board Member 1.00 X 0 0 0 Mary Moses Cochran Board Member 1.00 X 0 0 0 Stephen Corbitt Board Member 1.00 X 0 0 0 Thomas Crouch Board Member 1.00 X 0 0 0 Tom Denari Board Member 1.00 X 0 0 0 Cheri Lynn Dick Board Member 1.00 X 0 0 0 Caroline Doebbeling Board Member 1.00 X 0 0 0 Doug Gettelfinger Board Member 1.00 X 0 0 0 Jill Hall Board Member 1.00 X 0 0 0 John Jewett Jr Board Member 1.00 X 0 0 0 Darren Kay Board Member 1.00 X 0 0 0 Tom Kilian Board Member 1.00 X 0 0 0 Rhonda Kittle Board Member 1.00 X 0 0 0 Christie Love Board Member 1.00 X 0 0 0 Kristin Mays Corbitt Board Member 1.00 X 0 0 0 Robert McDonald Board Member 1.00 X 0 0 0 Bob McElwain Board Member 1.00 X 0 0 0 John Merrill Board Member 1.00 X 0 0 0 Edward Morunighan Board Member 1.00 X 0 0 0 Byron Myers Board Member 1.00 X 0 0 0 Polly Nicely Board Member 1.00 X 0 0 0 Ginger Plexico Board Member 1.00 X 0 0 0 Charlie Podell Board Member 1.00 X 0 0 0 Ramona Powell Board Member 1.00 X 0 0 0 Patty Prosser Board Member 1.00 X 0 0 0 Isadore Rivas Board Member 1.00 X 0 0 0 Jim Roederer Board Member 1.00 X 0 0 0 Ken Scott Board Member 1.00 X 0 0 0 Kevin Speer Board Member 1.00 X 0 0 0 Mary Ann Sullivan Board Member 1.00 X 0 0 0 Sue Tempero Board Member 1.00 X 0 0 0 Doug Walker Board Member 1.00 X 0 0 0 Cheryl Watson Board Member 1.00 X 0 0 0 Michael Wells Board Member 1.00 X 0 0 0 Bart York Board Member 1.00 X 0 0 0 Douglas Collins Board Member (Part-Year) 1.00 X 0 0 0 Wayne DeVeydt Board Member (Part-Year) 1.00 X 0 0 0 Joe Slaughter Board Member (Part-Year) 1.00 X 0 0 0 AL Smith Board Member (Part-Year) 1.00 X 0 0 0 Eric J Ellsworth President & CEO 40.00 1.00 X 259748 0 52279 Janet Allaby Senior Vice President of Finance & CFO 40.00 1.00 X 146868 0 39791 Craig Heinrichs Executive Vice President/COO 40.00 X 202459 0 46447 James Wood Senior Vice President/CDO 40.00 1.00 X 121985 0 36629 Jan Clark Senior Vice President Leadership Development 40.00 X 121183 0 22401 Gregg Hiland Senior Vice President/COO 40.00 X 101547 0 34124 953790 0 231671 6 false true true Shiel Sexton Inc 902 N Capitol Avenue INDIANAPOLIS IN 46204 CONSTRUCTION 4678914 Buckingham Construction Corporation 941 N Meridian Street INDIANAPOLIS IN 46204 CONSTRUCTION 778987 Deem LLC 6831 E 32ND STREET SUITE 200 INDIANAPOLIS IN 46226 BUILDING & EQUIPMENT MAINTENANCE 372743 Browning Day Mullins & Dierdorf Inc 626 N Illinois Street INDIANAPOLIS IN 46204 Architectural Services 344607 Buddenbaum & Moore LLC 4830 Ashbrook Drive Noblesville IN 46062 CONSTRUCTION 272204 12 X 883833 194441 145675 883645 12674081 10793 14781675 Healthy Living 900099 22304551 22304551 Youth Development 900099 18701117 18701117 Social Responsibility 900099 1773246 1773246 0 0 0 0 42778914 533952 533952 321415 321415 0 321415 321415 958772 32280 105905 958772 -73625 885147 885147 100790 194441 118997 -18207 -18207 36661 21783 14878 14878 Facility Management 561000 44136 44136 Insurance Proceeds 900099 70916 70916 Vending Income 900099 24772 24772 180223 0 0 180223 320047 59617821 42849830 44136 1942180 5999829 5999829 0 0 747275 747275 20730836 18816748 1574629 339459 1342146 1088235 218557 35354 1787879 1561698 175446 50735 1846697 1682413 133395 30889 59029 29263 21895 7871 46643 23122 17301 6220 14511 14511 68525 68525 23737 23737 822141 430547 338450 53144 644235 541283 957 101995 649291 473864 169838 5589 492315 473782 17856 677 5613391 5402076 203596 7719 560901 444726 102863 13312 144921 78001 63773 3147 314870 314870 346375 306793 31475 8107 3915417 3849281 52875 13261 432232 432232 Program Supplies 1812042 1760348 33629 18065 Bank Charges 449505 409523 39982 197787 84823 111335 1629 49062530 44203457 4093375 765698 7888 8148 17743782 23230640 6860901 11271350 685597 381598 1150000 1150000 312216 438844 90082311 37786625 48312402 52295686 10721742 10629471 5291066 5241624 0 493442 530713 91579036 105178074 2630068 6259812 1138536 1142815 10005454 10120590 83562 97833 1246645 1117702 0 0 0 0 15104265 18738752 X 59604553 59878605 10043228 19881911 6826990 6678806 76474771 86439322 91579036 105178074 X 10555291 -541298 -49442 X false true X true false X 6081482 7916230 10990404 5297532 14781675 45067323 35708360 40068894 43353539 43435314 42849830 205415937 376409 186918 207053 260541 162223 1193144 42166251 48172042 54550996 48993387 57793728 251676404 54967 126468 325732 53410 18060 578637 0 0 0 0 0 0 54967 126468 325732 53410 18060 578637 251097767 599171 776767 862183 830270 855367 3923758 5183 38672 38584 29085 7398 118922 604354 815439 900767 859355 862765 4042680 1860 32489 7484 53608 180223 275664 42772465 49019970 55459247 49906350 58836716 255994748 0.9809 0.9821 0.0158 0.0148 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 1860.0, COLUMN B - 32489.0, COLUMN C - 7484.0, COLUMN D - 53608.0, COLUMN E - 180223.0, COLUMN F - 275664.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 14511 14511 false Schedule C, Part II-B, Line 1 Description of the Activities Reported on Lines 1a through 1i The YMCA of Greater Indianapolis pays Faegre Baker & Daniels for various lobbying activities. The amount reported for other lobbying activities ($14,511) is the YMCA's portion of amounts paid to Faegre Baker & Daniels that was spent on lobbying. false 0 0 0 0 true X 20571163 48705 667439 145675 592204 8458 20540970 18244629 154547 2677413 90361 406801 8264 20571163 16644881 130121 1795084 56323 261377 7757 18244629 17816667 75116 -944584 48600 243958 9760 16644881 16172381 69977 1692063 6961 102433 8360 17816667 0.667 0.333 true true true 321743 2187673 2509416 51947591 20343021 31604570 13468522 5397463 8071059 15123425 12046141 3077284 7033357 7033357 52295686 0 X 53681834 -541298 537539 91338 87579 53594255 23737 5999829 6023566 59617821 43717283 537539 140780 678319 43038964 23737 5999829 6023566 49062530 Schedule D, Part IV, Line 2b Explanation of escrow agreement The YMCA of Greater Indianapolis acts as the fiscal agent for the Indiana State Alliance of YMCAs. The YMCA of Greater Indianapolis deposits dollars paid by Indiana YMCA's into a custodial fund and pays a monthly retainer out of the custodial fund on behalf of the Indiana YMCAs. A monthly retainer is paid to Faegre Baker & Daniels for lobbying activities. The alliance also conducts regular training and education events for the YMCAs of the state of Indiana. Schedule D, Part V, Line 4 Intended uses of endowment funds The Young Men's Christian Association of Greater Indianapolis (YMCA) holds investments, permanently restricted gifts, the beneficial interest in a perpetual trust, and permanently restricted pledges receivable in its endowment. The YMCA intends to hold these funds in perpetuity and use the interest and dividend income from these funds to support the exempt mission programs of the organization. A portion of the YMCA's endowment funds are represented by an interest in a perpetual trust in which the YMCA has no discretionary authority on the management of the fund. In addition, the YMCA Foundation of Greater Indianapolis, a related tax-exempt organization, holds endowment funds for the purpose of administrative management and efficiencies, including investment monitoring and control, and providing distributions to support the YMCA's programs. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The YMCA is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. Accordingly, no provision for federal or state income taxes has been made. Current accounting standards require that the YMCA disclose the amount of potential benefit or obligation to be realized as a result of an examination performed by a taxing authority. For the years ended December 31, 2014 and 2013, management has determined the YMCA does not have any tax positions that result in any uncertainties regarding the possible impact on the YMCA's financial statements. The YMCA does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The YMCA recognizes interest and/or penalties related to income tax matters in income tax expense. The YMCA did not have any amounts accrued for interest and penalties at December 31, 2014 and 2013. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Cost of Goods Sold - 21783 Change in Value of Perpetual Trust - -49442 Special Events Expense - 118997 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Assistance Provided to Individuals - 5999829 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Cost of Goods Sold - 21783 Special Events Expenses - 118997 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Assistance Provided to Individuals - 5999829 X X X X X X X true Donor By Design Group LLC 724 North Elizabeth Avenue Ferguson MO 63135 Fundraising Consulting false 0 40313 -40313 JTPR Inc PO Box 20783 6610 North Olney Streeet Indianapolis IN 46220 Fundraising Consulting false 0 12612 -12612 0 52925 -52925 IN Revolution Ball 118674 69974 48700 55961 3403 Golf Outings 65419 51421 13998 7245 3 111138 73046 38092 44888 7500 295231 194441 100790 55961 52133 10903 118997 -18207 Schedule G, Part I, Line 2b Description of Agreement and Services Provided As part of the organization's ongoing fundraising efforts, Donor by Design provides fundraising consulting services to the YMCA of Greater Indianapolis. However, Donor by Design does not perform specific fundraising activities or solicitations on behalf of the organization; thus, the amount of contributions received attributable to Donor by Design's services cannot be reasonably determined. According to the contractual agreements, Donor by Design provides the YMCA of Greater Indianapolis with strategic direction as well as specific deliverables, including but not limited to performing studies on the organization's current processes and providing recommendations for process and structural changes; participating in input sessions with the branch board and senior staff leadership; and providing branch planning formats and consultation and support as needed during the implementation process. true Reduced Membership and Program Fees 42919 5999829 Schedule I, Part I, Line 2 Description Of Procedure For Monitoring Use Of Grant Funds Grants are awarded to members and program participants by way of underwriting reduced membership & program fees. Because grants are awarded at the same time membership or program fees are paid, no monitoring of grant funds is necessary. The grants simply underwrite the reduction of membership or program fees for individuals based on their financial need. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Grants are awarded to members and program participants by way of underwriting reduced membership & program fees. Because grants are awarded at the same time membership or program fees are paid, no monitoring of grant funds is necessary. The grants simply underwrite the reduction of membership or program fees for individuals based on their financial need. X X X X true false false false false false false false false Eric J Ellsworth President & CEO 255786 0 0 0 3962 0 30600 0 21679 0 312027 0 0 0 Janet Allaby Senior Vice President of Finance & CFO 146868 0 0 0 0 0 18661 0 21130 0 186659 0 0 0 Craig Heinrichs Executive Vice President/COO 135693 0 0 0 66766 0 25055 0 21392 0 248906 0 0 0 James Wood Senior Vice President/CDO 121985 0 0 0 0 0 15624 0 21005 0 158614 0 0 0 Schedule J, Part I, Line 4a Severance or change-of-control payment Craig Heinrichs - in 2014 eliminated Executive Vice President position and $63,067 severance paid to him. A Indiana Finance Authority 351602316 2013-08-30 10100000 Educational Facilities false false false B Indiana Finance Authority 351602316 2014-11-06 16000000 Educational Facilities false false false A 384864 0 10100000 0 0 0 100000 0 0 10000000 0 0 2013 false false true true B 0 0 16000000 0 0 0 77000 0 0 500000 0 0 2015 false false false 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 0.0 true A false true false false 0.0 false false true B false true false false 0.0 false 0.0 false true A true B true WALKER & ASSOCIATES INSURANCE (W&A) DOUG WALKER IS A BOARD MEMBER OF THE YMCA AND IS A GREATER THAN 35% OWNER OF W&A. 219351 W&A PROVIDES INSURANCE SERVICES TO THE YMCA. false STRATEGIC MANAGEMENT SOLUTIONS STEPHEN CORBITT IS A BOARD MEMBER OF THE YMCA AND OWNER OF STRATEGIC MANAGEMENT SOLUTIONS. 146782 PROVIDES SECURITY AND BUILDING PROPERTY MANAGEMENT SERVICES TO YMCA. false SHEIL SEXTON MARY ANN SULLIVAN IS A BOARD MEMBER OF THE YMCA AND IS MARRIED TO AN OWNER OF SHEIL SEXTON. 4663414 PROVIDES CONSTRUCTION SERVICES TO YMCA. false Form 990, Part I, Line 6 Volunteers Volunteers willingly accept the responsibility to deliver critical YMCA services, and they are vital to our success. In 2014, the Indianapolis metropolitan area benefited from 5,074 Y volunteers providing over 47,569 hours as youth sports coaches, adult mentors, tutors, fundraisers, event organizers, policy makers, and much more. Form 990, Part III, Line 1 Organization's Mission The YMCA of Greater Indianapolis is a nonprofit, charitable community service organization. The YMCA's mission is "to put Christian principles into practice through programs that build healthy spirit, mind, and body for all." What started as a "city" program to provide wholesome alternatives for young men over 160 years ago has expanded into a movement that serves all people and reaches deep into the heart of local neighborhoods. The YMCA of Greater Indianapolis provides outreach services to diverse populations struggling with tough issues like poverty, a lack of quality education, and character building programs for youth. Y programs also improve community health and reduce lifestyle-related chronic diseases. The YMCA of Greater Indianapolis is made up of 14 centers which serve the counties of Marion, Hamilton, Hendricks, Shelby, Johnson, Boone and Hancock with a total population of nearly 1.7 million people. YMCA Core Values Our core values unite YMCAs around the world in a movement with a shared cause, shared beliefs and essential principles that guide our behavior, interactions with each other and decision-making. The four values of the YMCA include: * Caring: Showing a sincere concern for others * Honesty: Being truthful in what you say and do * Respect: Following the golden rule * Responsibility: Being accountable for your promises and actions All values are under the umbrella of faith in God. In 2014, the YMCA strengthened the Indianapolis metropolitan area by: * Creating an environment for 260,100 people of all ages, faiths, races, backgrounds, and abilities to work toward building character, experience the joy of helping others through volunteering and improving community health. * Developing partnerships with local hospital and healthcare organizations to leverage limited resources, serve more people and provide comprehensive health and wellness programs and services. * Collaborating with more than 200 churches, schools and other community groups and organizations to extend program opportunities into surrounding counties and urban neighborhoods; * Offering $5,999,829 in financial assistance and subsidized programs to more than 42,919 individuals who would otherwise not have been able to afford services. This assistance was made possible by contributions to the YMCA's Annual Campaign totaling $2,679,518, a yearly allocation from the United Way and grants from private foundations and government sources. The YMCA of Greater Indianapolis is dedicated to building healthy, caring, honest, respectful and responsible children, adults, families and communities. With a focus on youth development, healthy living and social responsibility, the YMCA nurtures the potential of every youth and teen, improves the nation's health and well-being and provides opportunities to give back and support neighbors. Form 990, Part III, Line 4a Healthy Living In 2010 the Board of Directors of the YMCA of Greater Indianapolis adopted a fifteen year goal to improve the health and well being of the citizens in the metropolitan area of Indianapolis, Indiana. The American College of Sports Medicine ("ACSM") developed a tool to rank the top 50 metropolitan areas of the country in terms of providing healthy environments and having healthy communities. The YMCA is using the ACSM's tool to measure its progress toward achieving the goal of being in the top 10 metropolitan areas by 2025. In 2011 and 2012 the YMCA formed a coalition of community organizations - hospitals, government, corporations - to address the issues in the Indianapolis area. At this time there are over 100 organizations meeting on a regular basis to develop solutions for the community. The YMCA continues to impact and improve healthy living in the Indianapolis area by providing space for people to participate in wellness programs, learn more about healthy living, and improve their lives. The YMCA is open to all ages, abilities and income levels. The YMCA's financial assistance policies help low and moderate income level households afford to become members of the Y and participate in its wellness programs. Any household with $55,000 per year or less may participate at a reduced rate based on a sliding scale. Wellness and healthy living services provided to the community include: * Access to cardiovascular exercise, strength training, stretching and relaxation; * Individual programs such as one-on-one coaching, personal training, nutrition counseling, health screenings; * Group programs and classes such as yoga, Pilates, aerobic exercise and dance; * Team sports such as racquetball, basketball, volleyball, softball; * Silver Sneakers' program for those age 65 and older; * Adult classes that include exercise for those with chronic diseases such as arthritis, heart disease, diabetes, cancer and programs for members who are disabled; * Many children / youth programs are provided and include swimming lessons, camping, gymnastics, dance and team sports; * Safe places for children to grow and learn; * Gathering spaces to relax and build relationships with others; The YMCA provides support and programs for people seeking to prevent the onset of Type II diabetes, cardiovascular disease, obesity, and other chronic diseases plaguing the community. The Y adopted the Live Strong program to help those with cancer recover faster. The Y is credited with an award winning Diabetes Prevention Program which helps people avoid developing Type II diabetes. Form 990, Part III, Line 4b Youth Development The YMCA of Greater Indianapolis staff and volunteer leadership firmly believe that all kids deserve the opportunity to discover their God given gifts and what they can achieve. YMCA programs cultivate values, interpersonal skills and relationships that lead to positive behaviors, better health and educational achievement. * The YMCA Before and After School program fosters growth and development in children, their parents and their families. Kids develop moral and ethical behavior, self-esteem and leadership. These programs allow parents to go to work knowing their children will thrive in a safe, supportive environment. For parents who cannot afford the full program fee, the Y provides an "income-based" sliding scale related to household earnings. In 2014, the YMCA School Age Before and After School Program served 9,352 children from 123 different schools. Participating students represented 16 public school districts, 9 charter schools, and 1 private school. Of the children served, 37% qualified for a reduced or waived program fee. * YMCA Pre-School Programs provide a half-day of enrichment, academics, and socialization for 3 to 5 year olds. In 2014, 708 kids participated in the Y's Pre-School Programs. Of those, 42% received financial assistance. * YMCA Camping and Outdoor education programs promote spiritual awareness, mental development, physical well-being, social growth and a respect for the environment. In 2014, 6,032 day campers were active at locations across central Indiana, and 916 overnight campers enjoyed the YMCA's Flat Rock River Camp at the Ruth Lilly YMCA Outdoor Center. Over 3,136 children from more than 36 schools participated in outdoor/environmental education programs. Assistance through the YMCA's sliding-scale fee helped 1,674 day campers and 271 overnight campers participate in the Y's outdoor camping experiences. * YMCA Aquatics Programs provide specific swimming and water safety skills. They promote good health through regular exercise, teamwork, self-confidence and leadership. In 2014, 7,925 children, teens and adults learned how to be safer around water by developing important water-safety skills. The YMCA provided financial assistance to 1,241 of those participants. In addition, the YMCA offered SPLASH, a free program teaching swimming, and water safety for youth in the community before the start of summer. * YMCA Youth Sports programs promote self-worth and increase self-esteem. In every sport, the focus is on full and equal participation. Every child plays in every game. Win or lose, YMCA Youth Sports programs emphasize development of skill, health and fitness, safety, cooperation and respect for others. In 2014, over 9,602 children and teens enrolled in our Youth Sports programs that included soccer, basketball, T-Ball and baseball leagues. Of those enrolled, 2,252 received financial assistance. Form 990, Part III, Line 4c Social Responsibility To bring about meaningful change, individuals need ongoing encouragement and coping skills. The YMCA of Greater Indianapolis offers the resources our communities need to address pressing social issues like child welfare, education, employment, housing and substance abuse. Teen activities are among the most rapidly growing YMCA programs. Interaction with teens helps prevent the crime and violence that plagues so many neighborhoods. In 2014, the YMCA more than 48,000 teens in meaningful ways like: * Teen Leadership Camps and Counselor in Training Programs; Y Teen Achievers; Y Teen Zone; Y Leaders Clubs; YMCA Youth and Government; Teen Job Skills Development, Teen Wellness; and Generation Y (Middle School After School Program). * Y Achievers-College Readiness Program offered 1,132 at-risk middle and high school age youth the help they need to stay in school and gain access to college and technical schools. Form 990, Part V, Line 2a Number of Employees In 2014, the average number of active employees was: Full-time................................260 Part-time...............................1,800 Seasonal/summer..............600 Average number of total employees: 2,050 Form 990, Part VI, Line 1a Delegate broad authority to a committee Per the organization's bylaws, the board of directors, by resolution, shall appoint an Executive Committee consisting of at least nine and not more than 21 directors. The Executive Committee shall have and exercise the authority of the board of directors in the management of the organization, except as limited by statute of otherwise reserved to the board of trustees. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Stephen Corbitt and Kristin Mays Corbitt - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body The Finance Committee reviews the Form 990 in detail. The Form 990 is then distributed to all members of the governing body for review and comments. This entire process takes place before the filing of the return. Form 990, Part VI, Line 12c Conflict of interest policy The Conflict of Interest Policy covers all staff and policy volunteers. Upon hire all staff members are asked to sign the Conflict of Interest Policy Acknowledgement and Disclosure Statement. All policy volunteers are asked to sign the statement upon initiation of their volunteer assignment. All full time staff members are required to update and sign the disclosure statement annually. Policy volunteers on our Board of Directors and Board of Trustees are required to update and sign the disclosure statement annually. Human Resources Management reviews the staff disclosure statements. The Senior Director of Benefits and Compensation in conjunction with the appropriate Center Executive determine whether a conflict exists. The Sr. Vice President/CFO reviews the volunteer disclosure statements and prepares the list of conflict of interest transactions for review by the Board of Directors. At the August 2014 Board of Directors meeting the Board asked interested persons to step out of the meeting while they reviewed the list of conflict of interest transactions. The Board acknowledged the conflicts of interest and business relationships and recommended continuing the same relationships. Persons with a conflict are prohibited from participating in all deliberations and decisions surrounding the identified potential conflict of interest transaction. Policy volunteers with conflicts of interest are excused from meetings and cannot weigh in or vote on transactions surrounding the identified area of conflict. Staff members with conflicts of interest do not participate in any decisions surrounding the identified area of conflict. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Executive Compensation Committee meets in early March each year to review the CEO's accomplishments against agreed upon goals set for the previous year. Using the organization's Merit Increase and/or Incentive Pay Guidelines, along with Recommended Salary and Compensation Range data approved by the Leadership Development and Executive Compensation Committees, the Executive Compensation Committee agrees upon the performance level achieved and the corresponding merit increase and/or incentive pay amounts. The Executive Compensation Committee's recommendation is then approved at the next Executive Committee Meeting. Article VIII of the Bylaws of the Association establishes the authority of the Executive Committee to act as the Board of Directors in the management of the Association. Comparability data is supplied by YUSA, as well as data supplied by Sullivan Cotter and Associates, Executive Compensation Consultants (an independent compensation consultant). This data is used to compare the YMCA's officers' and key employees' salaries with like positions in the top 30 YMCAs (the North American Urban Group YMCAs). Additionally the salaries are compared with like positions in both the for-profit general industry sector and the not-for-profit sector. Documentation of these decisions is kept by the Executive Compensation Committee. This process was last undertaken in 2014 for all positions listed below: -CEO & President -Chief Financial Officer -Chief Operating Officer -Chief Development Officer -Sr. Vice President of Leadership Development --Community Branch Executives -Center Executives Form 990, Part VI, Line 15b Process to establish compensation of other employees See narrative for Form 990, Part VI, Section B, Line 15a. Form 990, Part VI, Line 19 Required documents available to the public The organization makes its governing documents and conflict of interest policy available to the public upon request. The organization's financial statements are not available to the public. 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 VIII, Line 11d Other Miscellaneous Revenue Other Revenue - Total Revenue: 180223, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 180223; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in value of perpetual trusts - -49442; YMCA FOUNDATION OF GREATER INDIANAPOLIS 615 N ALABAMA STREET STE 200 INDIANAPOLIS IN 46204 356051396 SUPPORT-YMCA IN 501(c)(3 Type I NA false false false true false false false false false false false false false false true true false false false false