2015-09-21T13:03:36-05:00 2014-12-31 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2014-01-01 452563299 YOUNG MENS CHRISTIAN ASSOCIATION OF THE GREATER TWIN CITIES YOUN 6124650450 2125 EAST HENNEPIN AVENUE MINNEAPOLIS MN 55413 GREGORY WAIBEL CFO 6124650450 2015-09-15 1 JOHN TAUER P00294068 6123764500 2014 2016-04-25 22:37:26Z GLEN GUNDERSON 2125 EAST HENNEPIN AVENUE MINNEAPOLIS MN 55413 221139393 0 X WWW.YMCATWINCITIES.ORG X 2011 MN TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY. 51 51 7403 7857 -19119 -19619 14720898 21328944 112221536 118984811 2764104 4457727 2524565 2050226 132231103 146821708 8373381 8054604 0 0 71463675 74305423 61165 47349 5022908 45979928 48186548 125878149 130593924 6352954 16227784 264845220 286294354 81201641 82568585 183643579 203725769 X THE MISSION OF THE YMCA OF THE GREATER TWIN CITIES IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. WE ARE A CAUSE-DRIVEN ORGANIZATION THAT STRENGTHENS COMMUNITIES THROUGH YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY. FOUR CORE VALUES OF CARING, HONESTY, RESPECT AND RESPONSIBILITY ARE TAUGHT AND MODELED IN ALL OF OUR PROGRAMS AND ACTIVITIES.A UNITED WAY - AFFILIATED AGENCY, THE YMCA IS DRIVEN BY COMMUNITY SOCIAL NEEDS AND GUIDED BY COMMUNITY VOLUNTEERS. THE Y IS OPEN TO ALL - NO ONE IS DENIED PARTICIPATION IN YMCA MEMBERSHIP, PROGRAMS OR SERVICES BASED SOLELY ON INABILITY TO PAY THE FEES, SUBJECT TO AVAILABLE RESOURCES. 0 0 51504060 3423002 48652984 YOUTH DEVELOPMENT: NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN.THE YMCA BELIEVES IN YOUTH DEVELOPMENT: NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. AT THE Y, CHILDREN AND TEENS LEARN VALUES AND POSITIVE BEHAVIORS, AND CAN EXPLORE THEIR UNIQUE TALENTS AND INTERESTS, HELPING THEM REALIZE THEIR POTENTIAL. THAT MAKES FOR CONFIDENT KIDS TODAY AND CONTRIBUTING AND ENGAGED ADULTS TOMORROW.THE Y BELIEVES THE VALUES AND SKILLS LEARNED EARLY ON ARE VITAL BUILDING BLOCKS FOR LIFE. BECAUSE OF THE Y, MORE YOUNG PEOPLE IN NEIGHBORHOODS AROUND THE NATION ARE TAKING A GREATER INTEREST IN LEARNING AND MAKING SMARTER LIFE CHOICES. KEY PROGRAM AREAS IN WHICH THAT TAKES PLACE AT THE Y ARE: CHILD CARE (SAFE, NURTURING ENVIRONMENT FOR CHILDREN TO LEARN, GROW AND DEVELOP SOCIAL SKILLS); EDUCATION & LEADERSHIP (KNOWLEDGE, CHARACTER DEVELOPMENT, GUIDANCE AND ENCOURAGEMENT TO HELP YOUTH DEVELOP AND REALIZE THEIR POTENTIAL); SWIM, SPORTS & PLAY - (POSITIVE, FUN ACTIVITIES THAT BUILD ATHLETIC, SOCIAL AND INTERPERSONAL SKILLS); CAMP - (EXCITING, SAFE COMMUNITY FOR YOUNG PEOPLE TO EXPLORE THE OUTDOORS, BUILD SELF-ESTEEM, DEVELOP INTERPERSONAL SKILLS AND MAKE LASTING FRIENDSHIPS AND MEMORIES).YOUTH DEVELOPMENT IN THE Y INCLUDES LEADERSHIP DEVELOPMENT PROGRAMS (SUCH AS Y SCHOOL SUCCESS CENTERS, Y BEACONS CENTERS, AND Y LEADERS CLUB), YOUTH CIVIC ENGAGEMENT (SUCH AS Y YOUTH IN GOVERNMENT AND MODEL UNITED NATIONS), POST-SECONDARY EDUCATIONAL PREP (SUCH AS Y MULTICULTURAL ACHIEVERS), COMPETITIVE SWIMMING AND SPORTS, RECREATION ACTIVITIES, YOUTH SWIM LESSONS, DAY AND OVERNIGHT CAMPS AND SPECIALTY CAMP PROGRAMS.IN 2014, MORE THAN 14,921 KIDS WENT TO DAY CAMP WHERE THEY LEARN, PLAY, MAKE FRIENDS AND CONNECT WITH CARING COUNSELORS. MOREOVER, 9,335 KIDS PARTICIPATED IN SPORTS PROGRAMS AND MORE THAN 9,774 ADULTS, TEENS AND YOUTH TOOK PART IN Y OVERNIGHT CAMPING.SPECIFIC Y PROGRAMS IN YOUTH DEVELOPMENT ALSO INCLUDE EARLY CHILDHOOD CHILD CARE, SCHOOL-AGE CHILD CARE AND KIDS STUFF (IN BRANCHES.) MOST CHILDCARE SITES ARE IN YMCA BRANCHES, SCHOOLS, CHURCHES AND OTHER NON-YMCA LOCATIONS. IN 2014, MORE THAN 21,368 KIDS IN Y CHILD CARE LEARNED THE CORE VALUES OF CARING, HONESTY, RESPECT AND RESPONSIBILITY. 47643649 4470273 68050731 HEALTHY LIVING: IMPROVING THE NATION'S HEALTH AND WELL-BEING.BEING HEALTHY MEANS MORE THAN SIMPLY BEING PHYSICALLY ACTIVE. IT'S ABOUT MAINTAINING A BALANCED SPIRIT, MIND AND BODY. THE Y IS A PLACE WHERE YOU CAN WORK TOWARD THAT BALANCE BY CHALLENGING YOURSELF TO LEARN A NEW SKILL OR HOBBY, FOSTERING CONNECTIONS WITH FRIENDS THROUGH OUR LIFELONG LEARNING PROGRAMS, OR BRINGING YOUR LOVED ONES CLOSER TOGETHER THROUGH OUR MANY FAMILY-CENTERED ACTIVITIES. AT THE Y, IT'S NOT ABOUT THE ACTIVITY YOU CHOOSE AS MUCH AS IT IS ABOUT THE BENEFITS OF LIVING HEALTHIER ON THE INSIDE AS WELL AS THE OUTSIDE.THE Y'S COMMITMENT TO HEALTHY LIVING IS ACCOMPLISHED THROUGH A VARIETY OF FOCUS AREAS. HEALTH, WELL-BEING AND FITNESS PROVIDES RESOURCES AND GUIDANCE TO MAINTAIN OR IMPROVE PHYSICAL ACTIVITY, HEALTH AND WELLNESS. FAMILY TIME BRINGS FAMILIES TOGETHER TO HAVE FUN AND GROW TOGETHER. SPORTS & RECREATION PROVIDES HEALTHY LIFESTYLE ACTIVITIES THAT BRING TOGETHER PEOPLE WITH SHARED ATHLETIC AND RECREATIONAL INTERESTS. GROUP INTEREST OFFERS SOCIAL NETWORKS AND ACTIVITIES THAT BRING TOGETHER PEOPLE THAT SHARE COMMON PASSIONS AND PERSONAL INTERESTS.SPECIFIC CORE PROGRAMS THAT PROMOTE HEALTHY LIVING AT THE Y INCLUDE GROUP FITNESS CLASSES, WATER ACTIVITIES (SWIM LESSONS, WATER SAFETY LESSONS, SWIM TEAMS, ETC.), YOUTH FITNESS, FAMILY ACTIVITIES, OPEN GYM & SWIM TIMES, AND ACTIVE OLDER ADULT PROGRAMS AND ACTIVITIES.THE Y IS ALSO ENGAGED IN PREVENTATIVE HEALTH MEASURES INCLUDING PROGRAMS THAT ADDRESS YOUTH OBESITY AND THAT ARE HELPING PEOPLE OF ALL AGES FACE THE GROWING PROBLEM OF DIABETES (Y DIABETES PREVENTION PROGRAM, OR YDPP). 2308610 161329 2281096 SOCIAL RESPONSIBILITY: GIVING BACK AND PROVIDING SUPPORT TO OUR NEIGHBORS.THE YMCA BELIEVES IN SOCIAL RESPONSIBILITY, GIVING BACK AND PROVIDING SUPPORT TO OUR NEIGHBORS. THE GENEROSITY OF OTHERS IS AT THE CORE OF THE Y'S EXISTENCE AS A NONPROFIT. IT IS ONLY THROUGH THE SUPPORT OF OUR HUNDREDS OF THOUSANDS OF VOLUNTEERS AND PUBLIC AND PRIVATE DONORS THAT WE ARE ABLE TO SUPPORT AND GIVE BACK TO THE COMMUNITIES WE ENGAGE.CORE PROGRAM AREAS IN THIS FOCUS ARE SOCIAL SERVICES (OFFERING TRAINING, RESOURCES AND SUPPORT TO EMPOWER OUR NEIGHBORS TO MAKE CHANGE, BRIDGE GAPS AND OVERCOME OBSTACLES), GLOBAL SERVICES (SUPPORT SYSTEMS THAT WELCOME, CELEBRATE, EDUCATE AND CONNECT DIVERSE DEMOGRAPHIC POPULATIONS IN THE U.S. AND AROUND THE WORLD), VOLUNTEERISM & GIVING (VOLUNTARY CONTRIBUTIONS THAT FUND, LEAD AND SUPPORT THE Y'S CRITICAL WORK), AND ADVOCACY (BUILDING COLLABORATIONS WITH POLICY MAKERS, COMMUNITY LEADERS AND PRIVATE AND PUBLIC ORGANIZATIONS TO DEVELOP YOUTH, PREVENT CHRONIC DISEASE, AND BUILD HEALTHIER COMMUNITIES AND ENCOURAGE SOCIAL RESPONSIBILITY).SPECIFIC PROGRAMS THAT BUILD SOCIAL RESPONSIBILITY ARE COMMUNITY HEALTH, COMMUNITY OUTREACH, EDUCATION AND WORK FORCE DEVELOPMENT, ENVIRONMENTAL EDUCATION, YOUTH INTERVENTION SERVICES, GLOBAL EDUCATION, NEWCOMER/IMMIGRATION SERVICES, FINANCIAL SUPPORT, PROGRAM AND POLICY VOLUNTEERS, ADVOCACY AND PUBLIC POLICY. 101456319 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 174 0 7403 1 1 1 0 0 0 0 1 1 0 0 0 1 0 X 51 51 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MN WI X X GREGORY WAIBEL 6124650476 2125 EAST HENNEPIN AVENUE MINNEAPOLIS MN 55413 DAVID J GRAFF CHAIR 1.00 0.00 X X 0 0 0 LISA HUMPHREYS SECRETARY 1.00 0.00 X X 0 0 0 DAVID S WICHMANN TREASURER & VICE CHAIR 1.00 0.00 X X 0 0 0 ANDREA M WALSH BOARD MEMBER 1.00 0.00 X 0 0 0 ANTHONY BASSETT BOARD MEMBER 1.00 0.00 X 0 0 0 ANTHONY E COFFEY BOARD MEMBER 1.00 0.00 X 0 0 0 BONNIE BASKIN BOARD MEMBER 1.00 0.00 X 0 0 0 BRUCE W MOOTY BOARD MEMBER 1.00 0.00 X 0 0 0 CALVIN U ALLEN BOARD MEMBER 1.00 0.00 X 0 0 0 CATHERINE A ZAPPA BOARD MEMBER 1.00 0.00 X 0 0 0 CHUCK KELLY BOARD MEMBER 1.00 0.00 X 0 0 0 COURTNEY J BAECHLER BOARD MEMBER 1.00 0.00 X 0 0 0 DAVID ST PETER BOARD MEMBER 1.00 0.00 X 0 0 0 DENIZ CULTU BOARD MEMBER 1.00 0.00 X 0 0 0 EILEEN YOUDS BOARD MEMBER 1.00 0.00 X 0 0 0 ELIZABETH NELSON BOARD MEMBER 1.00 0.00 X 0 0 0 GREG SOMERVILLE BOARD MEMBER 1.00 0.00 X 0 0 0 IP KIP KNELLMAN BOARD MEMBER 1.00 0.00 X 0 0 0 JACQUELYN K DAYLOR BOARD MEMBER 1.00 0.00 X 0 0 0 JAMES L ALTMAN BOARD MEMBER 1.00 0.00 X 0 0 0 JAYME D JAY OLSON BOARD MEMBER 1.00 0.00 X 0 0 0 JEFFREY LAFAVRE BOARD MEMBER 1.00 0.00 X 0 0 0 JEFFREY P GREINER BOARD MEMBER 1.00 0.00 X 0 0 0 JOHN BENDT BOARD MEMBER 1.00 0.00 X 0 0 0 JOHN P GAINOR BOARD MEMBER 1.00 0.00 X 0 0 0 JON F RUPPEL BOARD MEMBER 1.00 0.00 X 0 0 0 KATHRYN CORREIA BOARD MEMBER 1.00 0.00 X 0 0 0 KATHRYN MITCHELL RAMSTAD BOARD MEMBER 1.00 0.00 X 0 0 0 LANCE WHITACRE BOARD MEMBER 1.00 0.00 X 0 0 0 MATTHEW W MAREK BOARD MEMBER 1.00 0.00 X 0 0 0 MICHAEL JOHNSON BOARD MEMBER 1.00 0.00 X 0 0 0 MICHAEL J KLINGENSMITH BOARD MEMBER 1.00 0.00 X 0 0 0 MICHAEL J LOVETT BOARD MEMBER 1.00 0.00 X 0 0 0 MICHAEL L LEJEUNE BOARD MEMBER 1.00 0.00 X 0 0 0 MICHAEL REEVES BOARD MEMBER 1.00 0.00 X 0 0 0 MIKE GUSTAFSON BOARD MEMBER 1.00 0.00 X 0 0 0 PAUL H SEIFERTH BOARD MEMBER 1.00 0.00 X 0 0 0 PAUL SNYDER BOARD MEMBER 1.00 0.00 X 0 0 0 RAJNI SHAH BOARD MEMBER 1.00 0.00 X 0 0 0 REID LINDQUIST BOARD MEMBER 1.00 0.00 X 0 0 0 RICHARD K DAVIS BOARD MEMBER 1.00 0.00 X 0 0 0 RICHARD M DORN BOARD MEMBER 1.00 0.00 X 0 0 0 ROBERT EHREN BOARD MEMBER 1.00 0.00 X 0 0 0 ROBERT J MARZEC BOARD MEMBER 1.00 0.00 X 0 0 0 ROBERT L KEENE BOARD MEMBER 1.00 0.00 X 0 0 0 RONALD J SCHUTZ BOARD MEMBER 1.00 0.00 X 0 0 0 RONALD J TOUCHETTE BOARD MEMBER 1.00 0.00 X 0 0 0 SCOTT S HULTS BOARD MEMBER 1.00 0.00 X 0 0 0 SCOTT PETERSON BOARD MEMBER 1.00 0.00 X 0 0 0 STEVE W MEADS BOARD MEMBER 1.00 0.00 X 0 0 0 TOM FORSYTHE BOARD MEMBER 1.00 0.00 X 0 0 0 TY W ERICKSON BOARD MEMBER 1.00 0.00 X 0 0 0 VICTORIA A REINHARDT BOARD MEMBER 1.00 0.00 X 0 0 0 WALTER T CHESLEY BOARD MEMBER 1.00 0.00 X 0 0 0 WENDY S LOVELL-SMITH BOARD MEMBER 1.00 0.00 X 0 0 0 WILLIAM F SHARPE III BOARD MEMBER 1.00 0.00 X 0 0 0 GLEN GUNDERSON PRESIDENT AND CEO 40.00 0.00 X 516273 0 51357 GREGORY WAIBEL CFO 40.00 0.00 X 243865 0 49373 TODD TIBBITS COO 40.00 0.00 X 273161 0 46396 SHARON BERGLUND CHRO 40.00 0.00 X 196185 0 43956 ROBERT THOMAS CXO 40.00 0.00 X 215605 0 23982 ANITA LANCELLO BYDLON VP 40.00 0.00 X 172036 0 23043 NATHAN MAEHREN VP 40.00 0.00 X 186579 0 8432 STEPAHNIE CHAUSS VP 40.00 0.00 X 143657 0 27292 PATRICIA RIEMERSMA VP 40.00 0.00 X 144639 0 25130 ELIZABETH FENTON VP 40.00 0.00 X 179452 0 32299 2271452 0 331260 27 0 1 0 MARSCHALL LINEMN COACHES PO BOX 131 FARMINGTON MN 55024 TRANSPORTATION 1316377 CONTRACT MANAGEMENT SOLUTIONS 418 COUNTY ROAD D EAST ST PAUL MN 55117 TEMP LABOR 638581 PERSONIFY INC PO BOX 759470 BALTIMORE MD 212759470 SOFTWARE CONSULTANTS 562747 CLOCKWORK ACTIVE MEDIA SYSTEMS LLC 1501 EAST HENNEPIN AVENUE MINNEAPOLIS MN 554142428 WEB DEVELOPMENT CONSULTANTS 449463 PREMIER KITCHEN INC 4301 QUEBEC AVENUE NORTH 5 NEW HOPE MN 55428 PROGRAM FOOD 428913 26 1699134 536103 19093707 7715058 21328944 HEALTHY LIVING 713940 68050731 68050731 YOUTH DEVELOPMENT 713940 48652984 48652984 SOCIAL RESPONSIBILITY 713940 2281096 2281096 118984811 1780461 -19119 1799580 589139 267822 321317 321317 321317 71557578 4040045 68624873 4295484 2932705 -255439 2677266 2677266 220703 536103 458920 -238217 -238217 1119705 670586 449119 449119 PARTNER BENEFIT REVENUE 900099 826531 826531 MISCELLANEOUS REVENUE 900099 348869 348869 TOWEL AND LOCKER SERVICE 900099 342607 342607 1518007 146821708 118984811 -19119 6527072 293160 293160 7716944 7716944 44500 44500 1660154 107220 1277392 275542 59913212 45848212 11371193 2693807 3921066 2505580 1085823 329663 2891687 1860774 788104 242809 5919304 4396633 1286244 236427 119375 45905 68840 4630 71394 71394 47349 47349 54448 54448 6799336 2660312 3918041 220983 2665525 1142760 885572 637193 1459871 575642 836890 47339 576146 221554 332245 22347 9626360 9540542 85679 139 1450868 695351 703787 51730 144684 11066 37734 95884 1887269 1887269 10334601 10072939 261662 763491 756868 6612 11 PROGRAM SUPPIES 7970112 7433332 482037 54743 EQUIPMENT 3396982 3323196 65332 8454 MEMBERSHIP DUES 440724 300762 107858 32104 MISCELLANEOUS 425362 15798 387810 21754 130593924 101456319 24114697 5022908 6473381 9853409 10168943 25388121 17543687 21190343 1999935 2645397 60600 129629 1677222 1584410 279996429 135590868 146294414 144405561 65667725 58967029 7536380 14959313 14594075 264845220 286294354 8402377 8235543 4663604 10462741 29580589 27067184 20312168 19648249 12702698 12702698 5540205 4452170 81201641 82568585 X 126669274 139261108 30272707 37305143 26701598 27159518 183643579 203725769 264845220 286294354 X 16227784 -839108 4693514 X 0 1 X 1 1 1 X 174129396 14720898 21328944 210179238 104951760 113183005 120325219 338459984 279081156 127903903 141654163 548639222 286206 485172 298813 1070191 0 286206 485172 298813 1070191 547569031 2040308 1981898 2388719 6410925 61124 3901 65025 2101432 1985799 2388719 6475950 2783417 1490564 1518007 5791988 283966005 131380266 145560889 560907160 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2012 AMOUNT: $ 2,783,417. 2013 AMOUNT: $ 1,490,564. 2014 AMOUNT: $ 1,518,007. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 1 1 0 0 0 0 1 64311 0 0 64311 0 PART II-B, LINE 1: THE LOBBYING ACTIVITIES OF THE YMCA OF THE GREATER TWIN CITIES INCLUDE THE FOLLOWING: DIRECTLY COMMUNICATING YMCA POSITIONS TO LEGISLATORS; MAKING PRESENTATIONS TO COMMUNICATE YMCA POSITIONS; MONITORING LEGISLATIVE ACTIVITIES IMPACTING THE YMCA; AND INTRODUCING AND LOBBYING FOR YMCA LEGISLATIVE INITIATIVES. 45610154 1689270 2370378 1655198 26246 47988358 41556913 210996 5411624 1537636 31743 45610154 38418959 4835755 1529767 168034 41556913 0.28040 0.54060 0.17900 0 0 13861631 13861631 232678156 107961597 124716559 469581 379274 90307 32245715 27249997 4995718 741346 741346 144405561 RECEIVABLE ON SALE - LEASEBACK TRANSACTION 3000000 LEVERAGE LOAN RECEIVABLE 8396400 LIFE INSURANCE 341767 INTEREST IN BENEFICIARY TRUST 2820908 FUNDS HELD IN ESCROW 35000 14594075 ANNUITY OBLIGATIONS 479540 DEFERRED SWAP RATE LIABILITY 570062 DEFERRED GAIN ON SALE - LEASEBACK TRANSACTION 3402568 4452170 X 138461642 -839108 1397328 558220 137903422 54448 8863838 8918286 146821708 124743146 1397328 1397328 123345818 54448 7193658 7248106 130593924 PART V, LINE 4: TO PROVIDE GENERAL DISCRETIONARY SUPPORT TO THE ANNUAL BUDGET, WITH SPECIAL EMPHASIS ON PROVIDING FINANCIAL ASSISTANCE TO CHILDREN, INDIVIDUALS, FAMILIES AND OTHER PARTICIPANTS WHO WOULD NOT BE ABLE TO PARTICIPATE IN YMCA PROGRAMS DUE TO FINANCIAL REASONS. THE ENDOWMENT FUND ALSO HELPS TO SUPPORT STAFF TRAINING, MAINTAINING HIGH QUALITY EQUIPMENT, PRESERVATION OF BUILDINGS AND GROUNDS AND ENSURING THAT YMCA PROGRAMS ARE AFFORDABLE. PART X, LINE 2: YOUNG MEN'S CHRISTIAN ASSOCIATION OF THE GREATER TWIN CITIES IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SIMILAR MINNESOTA STATUTES. THE ENTITY IS NOT CONSIDERED A PRIVATE FOUNDATION AND CONTRIBUTIONS ARE CONSIDERED TAX DEDUCTIBLE. TWIN CITIES YMCA PARTNERS, LLC AND URBAN YMCA, LLC ARE WHOLLY OWNED LIMITED LIABILITY CORPORATIONS OF THE YMCA AND ALL ACTIVITIES ARE INCLUDED IN THE FILINGS OF THE YMCA. THE YMCA FOLLOWS A POLICY THAT CLARIFIED THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S CONSOLIDATED FINANCIAL STATEMENTS. THE POLICY PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE APPLICATION OF THIS POLICY HAS NO IMPACT ON THE YMCA'S CONSOLIDATED FINANCIAL STATEMENTS. THE YMCA FILES AS A TAX EXEMPT ORGANIZATION. THE YMCA'S 2011, 2012, AND 2013 TAX YEARS ARE OPEN FOR EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL FUNDRAISING EVENT EXPENSES 458,920. COST OF GOODS SOLD 670,586. RENTAL EXPENSES 267,822. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIFIC ASSISTANCE TO INDIVIDUALS 7,193,658. NON-OPERATING INVESTMENT INCOME 1,925,619. LOSS ON SALE OF ASSETS -255,439. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL FUNDRAISING EVENT EXPENSES 458,920. COST OF GOODS SOLD 670,586. RENTAL EXPENSES 267,822. PART XII, LINE 4B - OTHER ADJUSTMENTS: SPECIFIC ASSISTANCE TO INDIVIDUALS 7,193,658. 1 SUB-SAHARAN AFRICA 0 0 GRANTS N/A 44500 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS N/A 6704056 0 0 0 0 0 0 6748556 0 6748556 SUB-SAHARAN AFRICA CARRY ON CHARITABLE PROGRAMS IN GHANA, LIBERIA, ETHIOPA & SOUTH AFRICA YMCAS 44500 CHECK 0 N/A N/A 1 0 0 0 1 1 0 0 PART I, LINE 2: ORGANIZATIONAL REPORTS AND FINANCIAL STATEMENTS FROM INTERNATIONAL ORGANIZATIONS ARE SUBMITTED TO THE YMCA OF THE GREATER TWIN CITIES. THE YMCA ALSO MAKES REGULAR TRIPS TO VISIT THE LOCATIONS WHERE THE MONEY HAS BEEN SPENT. PART I, LINE 3: ACCRUAL METHOD X X X X X X X 1 CAPITAL CAMPAIGN INSTITUTE 3339 ATWATER STREET MINNETONKA MN 55305 SOLICITATION CAMPAIGN 0 400000 47349 352651 400000 47349 352651 MN WI UNIVERSITY GOLF TOURNAMENT 98637 75637 23000 39873 10819 1200 8586 RIVER VALLEY - FORE! THE Y 75985 59324 16661 23357 14170 9788 1750 2229 34 519136 372083 147053 10750 163111 23186 59578 7600 52801 693758 507044 186714 10750 226341 37356 80185 10550 63616 428798 -242084 1 SIOUX YMCA PO BOX 218 DUPREE SD 57623 460336514 501(C)(3) 20000 0 N/A N/A GENERAL OPERATING SUPPORT YMCA OF THE USA 101 N WACKER DR CHICAGO IL 60606 363258696 501(C)(3) 8500 0 N/A N/A FINANCIAL SUPPORT TO THE YMCA WORLD SERVICE PROGRAM YMCA OF COLUMBIA WILLAMETTE 9500 SW BARBUR BLVD PORTLAND OR 97219 930386981 501(C)(3) 10000 0 N/A N/A US MISSION NETWORK KAUTZ FAMILY YMCA ARCHIVES 222 21ST AVE SO 318 MINNEAPOLIS MN 55455 416007513 501(C)(3) 12360 0 N/A N/A FINANCIAL SUPPORT FOR THE YMCA ARCHIVES YOUTHPRISE 615 1ST AVE NE 125 MINNEAPOLIS MN 55413 274126970 501(C)(3) 200000 0 N/A N/A SUPPORT YOUTHPRISE'S WORK ON SOCIAL RESPONSIBILITY BEYOND THE CLASSROOM. ST PAUL NEIGHBORHOOD NETWORK 375 JACKSON ST 250 SAINT PAUL MN 55101 411500773 501(C)(3) 6000 0 N/A N/A COMMUNITY TECHNOLOGY EMPOWERMENT PROJECT AMERICORPS PROGRAM SUPPORT MN ALLIANCE WITH YOUTH 2233 UNIVERSITY AVE W 235 SAINT PAUL MN 55114 453774063 501(C)(3) 13800 0 N/A N/A PROMISE FELLOW MATCH OPEN PATH RESOURCES 883 RAYMOND AVE SAINT PAUL MN 55114 462424429 501(C)(3) 22500 0 N/A N/A COMMUNITY OUTREACH PARTNER 8 0 YOUTH DEVELOPMENT 7178 2749479 0 N/A N/A HEALTHY LIVING 42654 4444179 0 N/A N/A PART I, LINE 2: ORGANIZATIONAL REPORTS AND FINANCIAL STATEMENTS FROM THE ORGANIZATIONS ARE SUBMITTED TO THE YMCA OF THE GREATER TWIN CITIES. THE YMCA ALSO MAKES REGULAR TRIPS TO VISIT THE LOCATIONS WHERE THE MONEY HAS BEEN SPENT. X X X X X 1 0 0 0 0 0 0 0 0 GLEN GUNDERSON PRESIDENT AND CEO 382608 0 123465 0 10200 0 27675 0 23682 0 567630 0 0 0 GREGORY WAIBEL CFO 212183 0 31082 0 600 0 30510 0 18863 0 293238 0 0 0 TODD TIBBITS COO 232361 0 32400 0 8400 0 31200 0 15196 0 319557 0 0 0 SHARON BERGLUND CHRO 169651 0 25934 0 600 0 24523 0 19433 0 240141 0 0 0 ROBERT THOMAS CXO 191755 0 23250 0 600 0 0 0 23982 0 239587 0 0 0 ANITA LANCELLO BYDLON VP 156918 0 14518 0 600 0 20665 0 2378 0 195079 0 0 0 NATHAN MAEHREN VP 169287 0 16692 0 600 0 0 0 8432 0 195011 0 0 0 STEPAHNIE CHAUSS VP 126168 0 16889 0 600 0 18059 0 9233 0 170949 0 0 0 PATRICIA RIEMERSMA VP 129183 0 14758 0 698 0 17462 0 7668 0 169769 0 0 0 ELIZABETH FENTON VP 102254 0 15326 0 61872 0 16327 0 15972 0 211751 0 0 0 PART I, LINE 4A ELIZABETH FENTON, SEVERANCE $50,482. A ECONOMIC DEVELOPMENT AUTHORITY OF WOODBURY MINNESOTA 204003857 308684490 2005-12-29 5400000 EXPAND WOODBURY AND SHOREVIEW YMCAS 0 0 0 B HOUSING AND REDEVELOPMENT AUTHORITY OF ST PAUL MINNESOTA 416005521 2006-06-21 450000 RENOVATE DOWNTOWN ST. PAUL YMCA 0 0 0 C CITY OF LINO LAKES MINNESOTA 410883446 536060KK1 2006-06-28 4000000 CONSTRUCT NEW LINO LAKES YMCA 0 0 0 D HOUSING AND REDEVELOPMENT AUTHORITY IN AND FOR THE CITY OF HASTINGS MINNES 416005522 2006-12-08 2700000 CONSTRUCT NEW HASTINGS YMCA 0 0 0 A 3707453 5400000 68983 50845 5280172 2008 0 0 1 1 B 211145 450000 9000 441000 2006 0 0 1 1 C 2181730 4000000 73836 50000 3876164 2007 0 0 1 1 D 2023350 2700000 34491 45662 2619847 2007 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 D 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 1 0 0 0 0 0 B 0 0 0 1 0 0 0 0 0 C 0 0 0 1 0 0 0 0 0 D 0 0 0 1 0 0 0 0 0 A 1 B 1 C 1 D 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: ECONOMIC DEVELOPMENT AUTHORITY OF WOODBURY, MINNESOTA DATE THE REBATE COMPUTATION WAS PERFORMED: 12/29/2010 ISSUER NAME: HOUSING AND REDEVELOPMENT AUTHORITY OF ST. PAUL, MINNESOTA DATE THE REBATE COMPUTATION WAS PERFORMED: 06/21/2011 ISSUER NAME: CITY OF LINO LAKES, MINNESOTA DATE THE REBATE COMPUTATION WAS PERFORMED: 06/28/2011 ISSUER NAME: HOUSING AND REDEVELOPMENT AUTHORITY IN AND FOR THE CITY OF HAS DATE THE REBATE COMPUTATION WAS PERFORMED: 12/08/2011 ISSUER NAME: MINNEAPOLIS COMMUNITY DEVELOPMENT AGENCY DATE THE REBATE COMPUTATION WAS PERFORMED: 10/06/2010 ISSUER NAME: MINNESOTA AGRICULTURAL & ECONOMIC DEVELOPMENT BOARD DATE THE REBATE COMPUTATION WAS PERFORMED: 10/29/2013 A CITY OF WHITE BEAR LAKE MINNESOTA 416005641 963454AA1 2013-09-09 3067220 EXPAND AND RENOVATE WHITE BEAR AREA YMCA 0 0 0 B MINNEAPOLIS COMMUNITY DEVELOPMENT AGENCY 416009115 2005-10-06 5000000 RENOVATE YMCA FACILITIES 0 0 0 C MINNESOTA AGRICULTURAL & ECONOMIC DEVELOPMENT BOARD 416007162 2010-12-28 18000000 EXPAND AND RENOVATE SOUTHDALE YMCA 0 0 0 A 540264 3067220 61722 3005498 2010 1 0 1 1 B 4416094 5000000 11266 4988734 2006 0 0 1 1 C 18000000 18000000 2011 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 1 0 0 0 0 0 0 0 B 0 0 0 1 0 0 0 0 0 C 0 0 0 1 1 0 0 0 0 A 1 B 1 C 1 X 7362 APPRAISED VALUE X 1 2500 APPRAISED VALUE X 55 479990 STOCK MARKET QUOTES X 1 260000 APPRAISED VALUE X 1 589200 APPRAISED VALUE X 1 132000 APPRAISED VALUE X 17 19303 COST X SOFTWARE AND LICENSES 1 5715014 FAIR MARKET VALUE X AUCTION ITEMS 1833 245457 ESTIMATED VALUE X EARTH MACHINE COMPOSTER AND OTHERS 5 14885 ESTIMATED VALUE X SUPERBOWL, BASEBALL GAME TICKETS, SOCCER BALLS 3 3890 ESTIMATED VALUE 3 0 1 0 PART I, COLUMN (B): ON PART I COLUMN B, THE ORGANIZATION REPORTS THE NUMBER OF ITEMS CONTRIBUTED FOR DONATED AUCTION ITEMS. FOR ALL OTHER NON-CASH CONTRIBUTIONS, THE ORGANIZATION REPORTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE SHALL CONSIST OF CHAIR, THE VICE CHAIRPERSONS, THE TREASURER, THE SECRETARY, AND THREE TO EIGHT DIRECTORS WHO ARE ELECTED BY THE BOARD AT ITS ANNUAL MEETING FOR A TERM OF TWO YEARS AND WHO SHALL SERVE UNTIL THEIR SUCCESSORS ARE ELECTED. THE EXECUTIVE COMMITTEE SHALL HAVE THE POWER TO TRANSACT ALL REGULAR BUSINESS OF THE CORPORATION DURING THE PERIOD BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, SUBJECT TO ANY PRIOR LIMITATION OR DIRECTION IMPOSED BY THE BOARD, AND PERFORM SUCH OTHER DUTIES AS MAY BE ASSIGNED BY THE BOARD OF DIRECTORS FROM TIME TO TIME. THE EXECUTIVE COMMITTEE SHALL DETERMINE THE PROCESS TO BE USED TO EVALUATE AND DETERMINE THE COMPENSATION OF THE PRESIDENT. FORM 990, PART VI, SECTION B, LINE 11 THE AUDIT COMMITTEE REVIEWED THE IRS FORM 990 BEFORE RECOMMENDING APPROVAL TO THE GENERAL BOARD. THE GENERAL BOARD REVIEWED AND APPROVED SUBMISSION OF THE IRS FORM 990 BEFORE IT WAS FILED. FORM 990, PART VI, SECTION B, LINE 12C UPON ASSUMING OFFICE OR EMPLOYMENT AND ANNUALLY THEREAFTER, THE YMCA SURVEYS ITS GENERAL BOARD MEMBERS, OFFICERS AND KEY EMPLOYEES TO DETERMINE IF THERE IS A CONFLICT OF INTEREST. THE FINDINGS ARE SUMMARIZED AND A FORMAL REPORT IS REVIEWED BY THE AUDIT COMMITTEE. THE REPORT INDICATES WHETHER ANY CONFLICTS WERE REPORTED, OR IF CONFLICTS ARE REPORTED, WHETHER PARTICIPATION SHOULD BE DISALLOWED OR BE CAREFULLY MONITORED THROUGHOUT THE YEAR. FORM 990, PART VI, SECTION B, LINE 15 THE CEO'S SALARY IS REVIEWED ANNUALLY BY A CEO REVIEW COMMITTEE COMPRISED OF MEMBERS OF THE BOARD OF DIRECTORS AND HEADED BY THE BOARD CHAIR. AS A COMPONENT OF THIS REVIEW, THE HR COMMITTEE CONDUCTS A MARKET COMPARISON OF THE CEO'S COMPENSATION TO THOSE AT OTHER NATIONAL YMCA'S OF COMPARABLE SIZE AND TO NON-PROFITS OF A SIMILAR SIZE. THIS PROCESS OCCURRED IN 2014 FOR THE CEO, GLEN GUNDERSON. OTHER OFFICERS' AND KEY EMPLOYEES' SALARIES ARE REVIEWED ANNUALLY BY THE HUMAN RESOURCES COMMITTEE COMPRISED OF MEMBERS OF THE BOARD OF DIRECTORS AND HEADED BY THE HR COMMITTEE CHAIR. AS A COMPONENT OF THIS REVIEW, THE HUMAN RESOURCES COMMITTEE ANNUALLY USES SALARY SURVEYS AND A COMPENSATION CONSULTANT FOR MARKET COMPARISONS. THIS PROCESS OCCURRED IN 2014 FOR ALL OFFICERS OF THE YMCA OF THE GREATER TWIN CITIES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE AVAILABLE ITS GOVERNING DOCUMENTS OR CONFLICT OF INTEREST POLICY TO THE GENERAL PUBLIC. THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST AND ON THE ORGANIZATION'S WEBSITE. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIARY AGREEMENTS -132,654. CHANGE IN VALUE OF DEFERRED SWAP RATE LIABILITY -4,387. GAIN ON SALE OF NON-OPERATING LAND, BUILDING & EQUIPMENT 4,830,555. URBAN YMCA LLC 2125 E HENNEPIN AVE STE 150 MINNEAPOLIS MN 55402 410695629 FACILITIES RENTAL MN 0 582785 YOUNG MEN'S CHRISTIAN ASSOCIATION OF THE GREATER TWIN CITIES TWIN CITIES PARTNERS LLC 2125 E HENNEPIN AVE STE 150 MINNEAPOLIS MN 55413 262038976 INVESTMENT MN YOUNG MEN'S CHRISTIAN ASSOCIATION OF THE GREATER TWIN CITIES INVESTMENT 85130 8978216 0 1 0.99900 CHARITABLE REMAINDER TRUSTS (3) INVESTMENTS MN T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 NA