2015-10-12T17:07:45-05:00 2014-12-31 450250958 EIDE BAILLY LLP 877 W MAIN ST STE 800 BOISE ID 83702 990 2014-01-01 820200908 YOUNG MEN'S CHRISTIAN ASSOCIATION OF BOISE CITY IDAHO INC YOUN 2083445501 1177 WEST STATE STREET BOISE ID 83702 THOMAS J O'NEIL CFO 2083445501 2015-09-29 KIM HUNWARDSEN CPA P00484560 2083447150 2015-09-29 2014 2016-02-25 16:41:14Z TREASURE VALLEY FAMILY YMCA JAMES C EVERETT 1177 WEST STATE STREET BOISE ID 83702 24811240 0 X WWW.YMCATVIDAHO.ORG X 1891 ID SEE SCHEDULE O 34 34 1467 4695 0 0 2332786 7244876 17210944 17122955 -178 226325 102251 0 19645803 24594156 0 0 0 0 11918740 11999176 43175 54409 952634 8340839 8732953 20302754 20786538 -656951 3807618 57113138 61710101 4142747 4779685 52970391 56930416 X SEE SCHEDULE O 0 0 3417328 3549421 SEE SCHEDULE O 6627739 6933541 SEE SCHEDULE O 3754522 3651673 SEE SCHEDULE O 4230958 2988320 4230958 2988320 18030547 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 121 0 1 1467 1 0 0 0 0 0 0 0 0 0 0 X 34 34 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 X THOMAS J O'NEIL 2083445501 1177 WEST STATE STREET BOISE ID 83702 DAVE ABAJIAN BOARD CHAIR 2.00 X X 0 0 0 KAY ALSPAUGH BOARD MEMBER 2.00 X 0 0 0 CATHY AMMIRATI BOARD MEMBER 2.00 X 0 0 0 JERRY BAUMAN BOARD MEMBER 2.00 X 0 0 0 BILL BANKHEAD BOARD MEMBER 2.00 X 0 0 0 JIM CHALFANT BOARD MEMBER 2.00 X 0 0 0 JIM CLEARY BOARD MEMBER 2.00 X 0 0 0 TOM CORRICK BOARD MEMBER 2.00 X 0 0 0 LEIF ELGETHUN BOARD MEMBER 2.00 X 0 0 0 MARTHA EMERY BOARD MEMBER 2.00 X 0 0 0 JANIE GROFF BOARD MEMBER 2.00 X 0 0 0 KATE HAAS BOARD MEMBER 2.00 X 0 0 0 JANE HARDISON BOARD MEMBER 2.00 X 0 0 0 EVELYN JOHNSON BOARD MEMBER 2.00 X 0 0 0 VINCENT KITUKU BOARD MEMBER 2.00 X 0 0 0 LARRY KOOMLER BOARD MEMBER 2.00 X 0 0 0 SCOTT KREILING BOARD MEMBER 2.00 X 0 0 0 THERESA MADRID BOARD MEMBER 2.00 X 0 0 0 CHARINA NEWELL BOARD MEMBER 2.00 X 0 0 0 MAUREEN O'KEEFFE BOARD MEMBER 2.00 X 0 0 0 BETH OPPENHEIMER BOARD MEMBER 2.00 X 0 0 0 KRIS ORMSETH BOARD MEMBER 2.00 X 0 0 0 JIM PETERSON BOARD MEMBER 2.00 X 0 0 0 NED PONTIOUS BOARD MEMBER 2.00 X 0 0 0 ERIK PRAY BOARD MEMBER 2.00 X 0 0 0 RICH RAIMONDI BOARD MEMBER 2.00 X 0 0 0 TONI RAMEY BOARD MEMBER 2.00 X 0 0 0 HEATHER SABALA BOARD MEMBER 2.00 X 0 0 0 DAVE SELF BOARD MEMBER 2.00 X 0 0 0 SUSAN SMITH BOARD MEMBER 2.00 X 0 0 0 RUSS STODDARD BOARD MEMBER 2.00 X 0 0 0 CRAIG STORTI BOARD MEMBER 2.00 X 0 0 0 PAM THOMAS BOARD MEMBER 2.00 X 0 0 0 BOB WRIGHT BOARD MEMBER 2.00 X 0 0 0 JAMES C EVERETT CEO, PRESIDENT 40.00 X 202588 0 28093 THOMAS J O'NEIL CFO, TREASURER 40.00 X 115933 0 26065 CLIFF NAUMANN SR. VICE PRESIDENT 40.00 X 101301 0 25017 SCOTT CURTIS SR. VICE PRESIDENT 40.00 X 102517 0 19734 522339 0 98909 4 0 1 0 WRIGHT BROTHERS THE BLDG CO PO BOX 637 EAGLE ID 83646 CONSTRUCTION 774881 US MODULAR GROUP INC PO BOX 4282 BOISE ID 83711 MODULAR PURCHASE 348693 MORETON AND COMPANY 12639 W EXPLORER DR BOISE ID 83713 INSURANCE 242690 HC COMPANY 12650 W BRIDGER ST STE 100 BOISE ID 83713 CONSTRUCTION 202912 DAXKO 2204 LAKESHORE DR 206 BIRMINGHAM AL 35209 SERVICES 163672 12 120000 358524 6766352 64666 7244876 HEALTH AND WELLNESS 813410 6933541 6933541 AQUATICS PROGRAMS 813410 3651673 3651673 CHILD DEVELOPMENT PROGRAMS 624410 3549421 3549421 YOUTH DEVELOPMENT PROGRAMS 624110 2988320 2988320 17122955 3386 3386 64150 375873 64666 152418 -516 223455 222939 222939 24594156 17122955 0 226325 621249 505909 115340 9258952 8436907 485390 336655 435198 385291 33977 15930 946249 808024 93453 44772 737528 594521 105767 37240 11143 11143 5645 5645 54409 54409 555506 228682 243890 82934 253500 105980 131 147389 305538 235232 55159 15147 2506401 2446151 60250 21597 21597 220397 215531 2433 2433 2641447 2629597 11850 SUPPLIES 1375837 1313612 59133 3092 TRAINING & EMPLOYEE EXP 404891 307660 46267 50964 BANK CHARGES & OPERATIN 288821 256101 32720 MISCELLANEOUS 128074 67258 14487 46329 14156 14156 20786538 18030547 1803357 952634 1652523 1441359 247521 4290502 2269923 1905202 377047 464529 125125 124177 73232307 22656124 50049015 50576183 2391984 2908149 57113138 61710101 1264013 1185955 397199 384055 685167 0 1796368 3209675 4142747 4779685 X 48034930 48040416 3287606 6782810 1647855 2107190 52970391 56930416 57113138 61710101 3807618 152407 0 X X 0 1 X 1 0 X 2833146 5266509 6616687 2332786 7244876 24294004 2833146 5266509 6616687 2332786 7244876 24294004 7943352 16350652 21332 20050 30659 3765 3386 79192 740553 874463 872600 2487616 26860812 80091518 0.60870 0.68750 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2422017 459335 141823 80767 2942408 2022651 80313 383785 64732 2422017 1583349 267460 241456 69614 2022651 1666650 25746 -43634 65413 1583349 1504677 17955 213842 69824 1666650 0.06800 0.71600 0.21600 1 0 7265320 7265320 58796814 17601616 41195198 6435438 4404449 2030989 734735 650059 84676 50576183 X 24746563 152407 152407 24594156 0 24594156 20786538 0 20786538 0 20786538 PART V, LINE 4: THE ENDOWMENT FUNDS ARE INVESTED IN ORDER TO GENERATE A LONG-TERM CONSISTENT INCOME FLOW. THE INCOME IS USED ANNUALLY TO OFFSET FINANCIAL ASSISTANCE AND PROGRAM SUBSIDY OF THE ASSOCIATION. UNDER THE YMCA'S INVESTMENT POLICY, ENDOWMENT ASSETS ARE INVESTED IN A MANNER THAT IS INTENDED TO PRESERVE CAPITAL, GENERATE INCOME FOR DISTRIBUTIONS TO THE YMCA, AND GENERATE CAPITAL APPRECIATION. PART X, LINE 2: TREASURE VALLEY FAMILY YMCA IS ORGANIZED AS AN IDAHO NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3). THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)(VI), AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). THE ENTITY IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ENTITY IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. THE YMCA HAS DETERMINED IT IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. THE YMCA BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE YMCA WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. X X X X 1 DONOR BY DESIGN 725 W GILBERT RD PALATINE IL 60067 ADVICE ON CAPITAL CAMPAIGN 0 0 54409 -54409 54409 -54409 ID X X 0 0 0 0 0 0 0 0 0 JAMES C EVERETT CEO, PRESIDENT 202588 0 0 0 0 0 16409 0 11684 0 230681 0 0 0 WRIGHT BROTHERS CONSTRUCTION COMPANY ENTITY PRESIDENT BOB WRIGHT, BOARD MEMBER/BUILDING COMMITTEE CHAIR 774881 CONSTRUCTION SERVICES. 0 US BANK ENTITY DISTRICT MANAGER HEATHER SABALA, BOARD MEMBER 661991 THE ORGANIZATION HAS LOANS WITH U.S. BANK FOR THE CAMP, A LINE OF CREDIT AND OPERATIONAL CHECKING, MERCHANT ACCOUNTS AND A CREDIT CARD. 0 REGENCY BLUE SHIELD ENTITY PRESIDENT SCOTT KREILING, BOARD MEMBER 1180244 HEALTH INSURANCE PLAN. 0 LEE PESKY LEARNING CENTER ENTITY EXECUTIVE DIRECTOR EVELYN JOHNSON, BOARD MEMBER 30561 CHILDCARE CURRICULUM. 0 X 10 64666 FAIR MARKET VALUE 0 0 0 0 PART I, LINE 33: THE ORGANIZATION RECEIVES PROGRAM SUPPORT SUCH AS MEDIA TIME, ITEMS FOR RAFFLES AND MANY OTHER SMALL MISCELLANEOUS ITEMS THAT ARE NOT REPORTED IN REVENUES. FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: TREASURE VALLEY FAMILY YMCA WELCOMES ALL PEOPLE AND PROVIDES AN ATMOSPHERE TO ENRICH SPIRIT, MIND, AND BODY. WE ARE DEDICATED TO THE VALUES OF CARING, HONESTY, RESPECT, AND RESPONSIBILITY. OUR PROGRAMS ENHANCE INDIVIDUAL HEALTH AND WELL BEING, STRENGTHEN PERSONAL AND FAMILY RELATIONSHIPS, AND DEVELOP LEADERSHIP SKILLS. WE BUILD STRONG KIDS, STRONG FAMILIES, AND STRONG COMMUNITIES. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: THE TREASURE VALLEY FAMILY YMCA WORKS TO STRENGTHEN THE FOUNDATION OF OUR COMMUNITY BY DEVELOPING SUCCESSFUL YOUTH, ENGAGING PEOPLE IN HEALTHY LIVING, AND INSTILLING A COMMITMENT TO SOCIAL RESPONSIBILITY. WE PROVIDE SUPPORT AND OPPORTUNITIES THAT EMPOWER PEOPLE AND COMMUNITIES TO LEARN, GROW, AND THRIVE. WITH CARING, HONESTY, RESPECT, AND RESPONSIBILITY AT THE CORE OF OUR VALUES, WE BELIEVE THAT NO ONE SHOULD BE TURNED AWAY FROM A YMCA PROGRAM OR SERVICE DUE TO AN INABILITY TO PAY. IN 2014, WE PROVIDED OVER $5.9 MILLION IN DIRECT FINANCIAL ASSISTANCE, SCHOLARSHIPS, AND PROGRAM SUBSIDIES. WE HAVE OVER 52,000 MEMBERS ACROSS THE TREASURE VALLEY, AND WE TOUCH THE LIVES OF OVER 100,000 CHILDREN EVERY YEAR THROUGH OUR SERVICES AND PROGRAMS. FORM 990, PART III. LINE 4A, DESCRIPTION OF PROGRAM SERVICE; CHILD DEVELOPMENT WE BELIEVE THAT ALL KIDS DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THAT'S WHY, THROUGH THE TREASURE VALLEY FAMILY YMCA CHILD DEVELOPMENT PROGRAMS, THOUSANDS OF CHILDREN ARE CULTIVATING THE VALUES, SKILLS, AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH, AND EDUCATIONAL ACHIEVEMENT. OUR PROGRAMS OFFER QUALITY CARE BY PROVIDING A SAFE, HEALTHY, AND CARING ENVIRONMENT AT 23 DIFFERENT LOCATIONS FOR CHILDREN RANGING FROM SIX WEEKS OLD TO PRESCHOOL AGE. THEY ALSO PROMOTE PHYSICAL, EMOTIONAL, COGNITIVE, AND SOCIAL DEVELOPMENT FOR CHILDREN, AS OUR PROGRAMS UTILIZE THE FROG STREET CURRICULUM, WHICH ALLOWS CHILDREN TO GROW THROUGH ACTIVE LEARNING WITH PEOPLE, EVENTS, MATERIALS, PEERS, AND THEIR OWN IDEAS. THE YMCA PROVIDES TUITION ASSISTANCE FOR ALL OF OUR CHILD CARE SERVICES. OVER $430,000 OF FINANCIAL AID WAS AWARDED TO FAMILIES IN 2014. IN ADDITION, WE HELP FAMILIES SUFFERING FROM FAMILY VIOLENCE, SUBSTANCE ABUSE, AND OTHER DAMAGING ISSUES BY REFERRING THEM TO OUR MANY SOCIAL SERVICE AGENCY PARTNERS. WE ALSO PROVIDE A VARIETY OF ACTIVITIES THAT GIVE PARENTS THE EDUCATION AND TOOLS NEEDED TO RAISE HEALTHY, HAPPY CHILDREN. FORM 990, PART III, LINE 4B, DESCRIPTION OF PROGRAM SERVICE: HEALTH & WELLNESS THE TREASURE VALLEY FAMILY YMCA PROVIDES ALL THE SUPPORT ONE MIGHT NEED IN THEIR SEARCH FOR BETTER HEALTH AND WELLBEING. WE HELP PEOPLE OF ALL AGES AND ABILITIES DEVELOP COMPLETE HEALTH OF MIND, BODY, AND SPIRIT. OUR PROGRAMS HELP PEOPLE CREATE REALISTIC GOALS FOR SELF-IMPROVEMENT AND EMPHASIZE DISEASE PREVENTION THROUGH REGULAR EXERCISE, PROPER NUTRITION, STRESS MANAGEMENT, AND EDUCATION. SPORTS PROGRAMS FOR YOUTH, ADULTS, AND FAMILIES PROMOTE TEAMWORK, SOCIAL INTERACTION, AND PHYSICAL SKILLS AND INSTILL A SENSE OF EMPOWERMENT. WE BELIEVE EVERYONE HAS THE RIGHT TO PURSUE A HEALTHIER LIFESTYLE. IN 2014 NEARLY 55,000 PEOPLE PARTICIPATED IN OUR HEALTH AND WELLNESS PROGRAMS, AND WE PROVIDED OVER $2,100,000 IN DIRECT FINANCIAL ASSISTANCE TO ENABLE PEOPLE TO PARTICIPATE IN THE HEALTH AND WELLNESS PROGRAMS REGARDLESS OF THEIR ABILITY TO PAY. LIVESTRONG AT THE Y: A CANCER SURVIVOR EXERCISE PROGRAM. OFFERED AT THE Y'S DOWNTOWN BRANCH, LIVESTRONG AT THE Y IS A PROGRAM DEVELOPED IN COLLABORATION WITH THE YMCA OF THE USA AND THE LIVESTRONG FOUNDATION. ITS GOAL IS TO BETTER UNDERSTAND THE NEEDS, WANTS, AND INTERESTS OF CANCER SURVIVORS AND SUPPORT THEM IN THEIR PURSUIT OF HEALTH AND WELLBEING BY CREATING AND IMPLEMENTING PROGRAMS THAT FIT THEIR UNIQUE NEEDS. CANCER SURVIVORS ARE OFTEN DE-CONDITIONED OR CHRONICALLY FATIGUED FROM THEIR TREATMENT AND/OR DISEASE. LIVESTRONG HELP PATIENTS BUILD MUSCLE MASS AND STRENGTH, FLEXIBILITY AND ENDURANCE, AND TO IMPROVE THEIR DAY-TO-DAY FUNCTIONALITY. FORM 990, PART III, LINE 4C, DESCRIPTION OF PROGRAM SERVICE: AQUATICS WHETHER IT'S FOR RECREATION OR SERIOUS COMPETITION, THE TREASURE VALLEY FAMILY YMCA OFFERS SAFE, HEALTHY AQUATICS PROGRAMS FOR EVERY AGE AND EVERY SKILL LEVEL AT OUR DOWNTOWN BOISE, WEST BOISE, AND CALDWELL FACILITIES. THESE PROGRAMS INCLUDE SWIM LESSONS, SWIM TEAM, WATER AEROBICS, SCUBA, DIVING, KAYAKING, WATER POLO, AND SENIOR FITNESS CLASSES. NEARLY 40,000 PEOPLE PARTICIPATED IN OUR AQUATICS PROGRAMS IN 2014, AND WE PROVIDED OVER $700,000 OF DIRECT FINANCIAL ASSISTANCE TO ENABLE PEOPLE'S PARTICIPATION. MAKE A SPLASH PROGRAM. DROWNING IS THE SECOND LEADING CAUSE OF ACCIDENTAL DEATH AMONG YOUTH UNDER THE AGE OF 18, AND IDAHO HAS THE THIRD HIGHEST RATE OF DROWNING IN THE NATION. IN A RESPONSE TO THIS, THE TREASURE VALLEY FAMILY YMCA CURRENTLY PARTNERS WITH 18 ELEMENTARY SCHOOLS IN THE BOISE, CALDWELL AND MERIDIAN SCHOOL DISTRICTS TO OFFER 3RD GRADERS THE MAKE A SPLASH PROGRAM, A NATIONAL CHILD-FOCUSED WATER SAFETY INITIATIVE. THIS PROGRAM CONSISTS OF TEN HOUR-LONG SESSIONS THAT TAKE PLACE DURING THE SCHOOL DAY AT NO COST TO STUDENTS AND FAMILIES. THE CLASSES ARE TAUGHT BY EXPERIENCED AND CERTIFIED INSTRUCTORS, WITH NO MORE THAN A 6 TO 1 STUDENT-TO-INSTRUCTOR RATIO. BY THE COMPLETION OF THE PROGRAM, OUR YOUNG SWIMMERS ARE JUMPING OFF DIVING BOARDS, TREADING WATER FOR 2 MINUTES, PERFORMING REACHING AND THROWING ASSISTS, AND PROPERLY USING LIFE JACKETS. FORM 990, PART III, LINE 4D, DESCRIPTION OF PROGRAM SERVICE: YOUTH DEVELOPMENT YMCA YOUTH AND TEEN PROGRAMS PROVIDE KIDS WITH STRONG MENTORS WHO HELP THEM DEVELOP SELF-ESTEEM, COOPERATION, RESPECT, GOOD CITIZENSHIP, AND A STRONG WORK ETHIC. OUR YOUTH GOVERNMENT PROGRAM EXPOSES YOUNG PEOPLE TO CIVIC LEADERS AND HELPS THEM DEVELOP AN UNDERSTANDING AND APPRECIATION OF CIVIC INVOLVEMENT AND DUTY. OUR SERVICE LEARNING AND ENVIRONMENTAL PROGRAMS HELP YOUTH DEVELOP AN APPRECIATION OF VOLUNTEER SERVICE AND PRESERVATION OF OUR NATURAL RESOURCES. MORE THAN 1,000 DISADVANTAGED YOUTH ARE SERVED EACH YEAR WITH EDUCATION AND EMPLOYMENT PROGRAMS, COMPREHENSIVE SUPPORT SERVICES, AND LIFE-SKILLS TRAINING. MANY PROGRAMS ARE PROVIDED AT NO COST, BUT IN ORDER FOR EVERY YOUTH TO HAVE ACCESS TO THE FEE-BASED PROGRAMS, FINANCIAL ASSISTANCE IS AVAILABLE. IN 2014, OVER $76,000 IN DIRECT FINANCIAL ASSISTANCE WAS PROVIDED TO HELP KIDS AND TEENS PARTICIPATE IN THESE PROGRAMS. THE Y-CAMP AT HORSETHIEF RESERVOIR PROVIDES A LASTING EXPERIENCE OF PERSONAL ENRICHMENT. SINCE 1905, THE TREASURE VALLEY YMCA HAS BEEN OFFERING A TRADITIONAL RESIDENT CAMP EXPERIENCE FOR THE YOUTH OF IDAHO. AFTER MORE THAN 100 YEARS OF CAMPING, WE'VE LEARNED OUR SUCCESS STARTS WITH OUR STAFF, MOST OF WHOM ARE FORMER CAMPERS WHO EXEMPLIFY THE Y'S CHARACTER VALUES OF CARING, HONESTY, RESPECT, AND RESPONSIBILITY. OUR RESIDENTIAL (OVERNIGHT) AND DAY CAMPS OFFER ADVENTURE AND OUTDOOR ACTIVITIES SUCH AS SWIMMING, HIKING, AND ENVIRONMENTAL EDUCATION. THESE ACTIVITIES PROMOTE SPIRITUAL AWARENESS, MENTAL DEVELOPMENT, PHYSICAL WELLBEING, SOCIAL GROWTH, SELF-RESPECT AND CONFIDENCE. MOST IMPORTANTLY, ALL CAMPERS ARE SAFELY CARED FOR DURING THEIR STAY AT Y CAMP. YOUTH SPORTS FOR SPORTS, THE Y OFFERS A WIDE VARIETY OF ATHLETIC PROGRAMS, SUCH AS BASEBALL, BASKETBALL, CROSS COUNTRY, FOOTBALL, INDOOR CLIMBING, TRACK, LACROSSE, SOCCER, TENNIS, AND VOLLEYBALL. Y SPORTS PROGRAMS EMPHASIZE CHARACTER DEVELOPMENT AND PROVIDE FUN ACTIVITIES THAT BUILD ATHLETIC, SOCIAL, AND INTERPERSONAL SKILLS. IN 2014, MORE THAN 10,000 YOUTH PARTICIPATED IN OUR PROGRAMS IN OVER 60 LOCATIONS, AND WE PROVIDED OVER $34,000 IN FINANCIAL ASSISTANCE. FORM 990, PART VI, SECTION A, LINE 1 THE GOVERNING BODY OF THE ORGANIZATION DELEGATES BROAD AUTHORITY TO THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE MAY ACT FOR THE BOARD OF DIRECTORS AS IT DETERMINES NECESSARY OR APPROPRIATE BETWEEN MEETINGS OF THE BOARD OF THE DIRECTORS, PROVIDED THAT THE EXECUTIVE COMMITTEE MAY NOT (I) CONTRAVENE AN ACTION OF THE BOARD OF DIRECTORS; (II) ELECT, APPOINT, OR REMOVE DIRECTORS OR FILL VACANCIES ON THE BOARD OR ON ANY OF ITS COMMITTEES; (III) ADOPT, AMEND, OR REPEAL THE ARTICLES OF INCORPORATION OR BYLAWS; OR (IV) TAKE ANY OTHER ACTION NOT PERMITTED BY THE ACT. FORM 990, PART VI, SECTION A, LINE 6 ALL INDIVIDUALS AGE EIGHTEEN (18) OR OLDER WHO HAVE MEMBERSHIP PRIVILEGES AT ANY FACILITY THAT IS OWNED BY THE YMCA OR OTHERWISE DESIGNATED BY THE BOARD OF DIRECTORS SHALL BE MEMBERS OF THE YMCA. A QUORUM OF THE MEMBERS SHALL CONSIST OF TWENTY FIVE (25) MEMBERS. IF A QUORUM IS PRESENT WHEN A VOTE IS TAKEN, THE AFFIRMATIVE VOTE OF A MAJORITY OF THE VOTES REPRESENTED AND VOTING WHEN THE ACTION IS TAKEN IS THE ACT OF THE MEMBERS EXCEPT TO THE EXTENT THAT THE ARTICLES OF INCORPORATION, THE BYLAWS, OR APPLICABLE LAW REQUIRE THE VOTE OF A GREATER NUMBER OF MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A PER THE ORGANIZATION'S BYLAWS ALL ATTENDEES OF THE ANNUAL MEETING ARE CONSIDERED TO BE "MEMBERS," ALL MEMBERS HAVE THE POWER TO ELECT THE BOARD. FORM 990, PART VI, SECTION B, LINE 11 THE PROPOSED FINAL DRAFT OF THE 990 IS REVIEWED IN DETAIL BY MEMBERS OF THE FINANCE COMMITTEE (ON WHICH SOME MEMBERS OF THE BOARD SIT) PRIOR TO FILING. AFTER ANY CHANGES FROM THE FINANCE COMMITTEE ARE INCORPORATED, THE DRAFT IS EMAILED TO ALL BOARD MEMBERS WHO THEN HAVE A WEEK TO PROVIDE COMMENTS. THE DRAFT IS THEN APPROVED BY BOARD MEMBERS PRESENT AT THE NEXT BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. ALL BOARD MEMBERS ARE REQUIRED TO COMPLETE AN ONLINE CONFLICT OF INTEREST QUESTIONNAIRE, WHICH ARE REVIEWED BY THE CHIEF FINANCIAL OFFICER. POTENTIAL CONFLICTS OF INTEREST ARE BROUGHT TO THE ATTENTION OF THE BOARD AND ARE VOTED ON BY THE BOARD OF DIRECTORS OR A COMMITTEE OF THE BOARD OF DIRECTORS; ONLY THOSE MEMBERS WHO HAVE NO DIRECT OR INDIRECT INTEREST IN THE TRANSACTION VOTE ON THE ISSUE. IN ADDITION, STAFF HAS A PRACTICE OF PROACTIVELY PRESENTING TO THE BOARD FOR DISCUSSION AND APPROVAL ANY PROPOSED CONTRACTS BETWEEN THE ORGANIZATION AND AN ENTITY IN WHICH A DIRECTOR HAS A FINANCIAL INTEREST. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION IS REVIEWED ON AN ANNUAL BASIS (JANUARY) AND IS DETERMINED BY THE BOARD OF DIRECTORS, UTILIZING THE NATIONAL YMCA STANDARDS. THE CEO COMPENSATION REVIEW IS ALSO A 360 REVIEW PROCESS WHICH INCLUDES INPUT FROM VOLUNTEERS, STAFF AND COMMUNITY LEADERS. A WRITTEN PERFORMANCE DEVELOPMENT REVIEW IS PREPARED WHICH INCLUDES A STATEMENT OF ACCOMPLISHMENTS AND OPPORTUNITIES FOR GROWTH FOR THE PREVIOUS YEAR AND GOALS FOR THE FOLLOWING YEAR, COMPLETED JOINTLY BY THE CHIEF EXECUTIVE OFFICER, CHIEF VOLUNTEER OFFICER, AND THE CHAIR OF THE HUMAN RESOURCES COMMITTEE, AND THEN REVIEWED BY THE EXECUTIVE COMMITTEE. BOTH THE SCORING AND COMPENSATION INCREASES OF THE CEO FOLLOW THE SAME RATING SYSTEM AS THAT USED FOR ALL OTHER STAFF OF THE ASSOCIATION. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST FROM THE ORGANIZATION AND ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990, PART XII, LINE 2C: THERE WERE NO CHANGES IN THE OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE CURRENT TAX YEAR.