2014-08-11T14:07:23-05:00 2013-12-31 420714325 MCGLADREY LLP 7200 GLEN FOREST DRIVE SUITE 200 RICHMOND VA 23226 990 2013-01-01 540505986 YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER RICHMOND YOUN 8046499622 2 West Franklin Street Richmond VA 23220 W RANDOLPH SPEARS SR VP AND CFO 2014-08-08 true P00735726 8042822121 2013 2015-11-30 17:44:51Z YMCA OF GREATER RICHMOND TIMOTHY JOYCE 2 West Franklin Street Richmond VA 23220 44792231 false X WWW.YMCARICHMOND.ORG X 1856 VA TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND & BODY FOR ALL. 59 53 3062 8267 0 0 4259769 4244159 34246116 35665744 362036 570763 280921 221046 39148842 40701712 341927 330016 0 0 22439386 22934771 9075 0 1281385 15871838 16313085 38662226 39577872 486616 1123840 80468938 79713631 28831146 26730242 51637792 52983389 THE YMCA OF GREATER RICHMOND'S MISSION IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. THE ORGANIZATION SERVED 178,879 PEOPLE IN 2013. false false 18397826 24375695 HEALTHY LIVING IS THE LARGEST OF OUR PROGRAM EXPENSES. THE Y'S COMMITMENT TO HEALTHY LIVING MAKES IT A LEADING VOICE ON HEALTH AND WELL-BEING. OUR HEALTHY LIVING PHILOSOPHY RUNS THROUGH EVERY PROGRAM WE OFFER AT THE Y AND IT IS CENTRAL TO OUR MISSION. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH AND FOSTER CONNECTIONS THROUGH FITNESS, FUN AND SHARED INTERESTS. IT IS OUR GOAL TO STEM THE TIDE OF THE OBESITY AND DIABETES CRISIS THAT THREATENS OUR COMMUNITIES. WE DO THIS THROUGH OFFERINGS THAT ALLOW THE ENTIRE FAMILY TO PARTICIPATE IN Y PROGRAMS AND ACTIVITIES. WE PROMOTE AND ENCOURAGE GOOD HEALTH THROUGH FITNESS, SPORTS AND EDUCATION FOR ALL AGES. THE ORGANIZATION SERVED 178,879 PEOPLE IN 2013 AND HAS 76,278 ACTUAL MEMBERS AT SIXTEEN BRANCHES. FINANCIAL ASSISTANCE OF OVER $3.6 MILLION WAS GRANTED TO INDIVIDUALS WHO MAY OTHERWISE NOT HAVE BEEN ABLE TO AFFORD THE FULL COST OF MEMBERSHIP 13735842 11155569 YOUTH DEVELOPMENT IS THE SECOND LARGEST OF OUR PROGRAM EXPENSES. THE Y PROVIDES YOUTH WITH EDUCATION, SUPPORT, PHYSICAL AND EMOTIONAL GUIDANCE AND ENRICHMENT TO PREPARE THEM FOR A LIFETIME OF THRIVING. WE DO THIS BY PROVIDING ACADEMIC SUPPORT, PHYSICAL ACTIVITY, SOCIAL CONNECTIVITY, FAMILY ENGAGEMENT AND PROMOTING HEALTHY EATING HABITS IN ALL OF OUR PROGRAMS. WE OFFER CHILDREN AND TEENS THE OPPORTUNITY TO CULTIVATE THE VALUES, SKILLS AND RELATIONSHIPS THAT LEAD TO EDUCATIONAL ACHIEVEMENTS, POSITIVE BEHAVIORS AND BETTER HEALTH. IN 2013, MORE THAN 4,000 KIDS ATTENDED SUMMER CAMP, 2,000 WERE ENROLLED IN BEFORE-AND AFTER-SCHOOL CHILD CARE, OVER 8,000 CHILDREN WERE ENROLLED IN YOUTH SPORTS, MORE THAN 300 TEENS PARTICIPATED IN YMCA TEEN LEADERS' CLUB AND 10,196 SWIM LESSONS WERE TAUGHT. FINANCIAL ASSISTANCE OF OVER $950,000 WAS GRANTED IN ORDER TO MAKE PARTICIPATION WITHIN Y PROGRAMS POSSIBLE FOR MANY CHILDREN AND FAMILIES. 2174281 330016 90653 SOCIAL RESPONSIBILITY IS THE THIRD LARGEST OF OUR PROGRAM EXPENSES. THE Y IS COMMITTED TO BEING ACCESSIBLE TO EVERYONE BY IDENTIFYING, ADDRESSING AND ELIMINATING ECONOMIC, GEOGRAPHICAL AND CULTURAL BARRRIERS. AT THE Y, EVERYONE HAS THE OPPORTUNITY TO BELONG. WE DO THIS THROUGH ENGAGING AND CONVENING THE VARYING DEMOGRAPHICS IN OUR COMMUNITY TO LIVE, WORK AND PLAY THROUGH OUR PROGRAM SERVICES AND VOLUNTEERISM.WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS FOR 160 YEARS. IN 2013, 8,267 INDIVIDUALS VOLUNTEERED THEIR TIME, TALENT AND TREASURE TO YMCA OF GREATER RICHMOND PROGRAMS. YMCA BRIGHT BEGINNINGS PROVIDED 2,121 CHILDREN WITH BACK-TO-SCHOOL SHOPPING AND GRADE-SPECIFIC SUPPLIES AND MORE THAN 3,000 SECOND GRADERS RECEIVED FREE LIFE-SAVING AQUATIC SKILLS IN OUR YMCA LEARN TO SWIM PROGRAM. 34307949 true true false true false false false true true true false false false true true true false false false false false false false true false false false true true true false false false false false false false true true true true false false false false false false false false false true 132 0 3062 true false false false false false true true false false false false X 59 53 false false true false false false false true true false false true true true true true true true true false X X X W Randolph Spears 8046499622 2 W Franklin St Richmond VA 23220 ALLISON R BLOOR BRANCH REPRESENTATIVE 1.00 X 0 0 0 BRAD H BOOKER DIRECTOR 2.00 X 0 0 0 CHERYL J MINOR DIRECTOR 1.00 X 0 0 0 CHRISTOPHER M SHOCKLEY BRANCH REPRESENTATIVE 1.00 X 0 0 0 CLAUDIA N MACSWAIN DIRECTOR 2.00 X 0 0 0 CORA SLADE SALZBERG DIRECTOR 1.00 X 0 0 0 D ANTHONY PEAY DIRECTOR 1.00 X 0 0 0 DAVID A HEACOCK DIRECTOR 1.00 X 0 0 0 DONALD B GARBER DIRECTOR 1.00 X 0 0 0 DOUGLAS D WESTMORELAND DIRECTOR 2.00 X 0 0 0 E CHRISTOPHER SCHUTT DIRECTOR 1.00 X 0 0 0 GARY ROGLIANO DIRECTOR 1.00 X 0 0 0 GERALD L HAGEN JR DIRECTOR 2.00 X 0 0 0 HARVARD SMITH DIRECTOR 1.00 X 0 0 0 J MICHAEL GRAPPONE DIRECTOR 1.00 X 0 0 0 JACK A HOLMES DIRECTOR 1.00 X 0 0 0 JAMELLE SMITH WILSON CHAIRWOMAN ELECT 2.00 X 0 0 0 JAMES BLANDFORD BRANCH REPRESENTATIVE 1.00 X 0 0 0 JAMES STRICKLAND DIRECTOR 1.00 X 0 0 0 JILL GOLDFINE BRANCH REPRESENTATIVE 1.00 X 0 0 0 JOHN B WAKE JR DIRECTOR 1.00 X 0 0 0 JOHN KEMPER DIRECTOR 1.00 X 0 0 0 JOSEPH DZIEDZIC DIRECTOR 1.00 X 0 0 0 JOSEPH M LAWRENCE DIRECTOR 1.00 X 0 0 0 JOSEPH REID III DIRECTOR 1.00 X 0 0 0 KAREN S PROPS BRANCH REPRESENTATIVE 1.00 X 0 0 0 LERLA JOSEPH DIRECTOR 1.00 X 0 0 0 MARILYN G NORMAN CHAIRWOMAN 2.00 X 0 0 0 MARK T WATKINS DIRECTOR 1.00 X 0 0 0 MARK WILLIS BRANCH REPRESENTATIVE 1.00 X 0 0 0 MARTHA J FRICKERT DIRECTOR 1.00 X 0 0 0 MARTHA RHODES BRANCH REPRESENTATIVE 1.00 X 0 0 0 MARTY H KILGORE DIRECTOR 1.00 X 0 0 0 MATTHEW CLARKE BRANCH REPRESENTATIVE 1.00 X 0 0 0 MICHAEL D DAVIS DIRECTOR 2.00 X 0 0 0 MICHAEL DAVID ROBINSON DIRECTOR 1.00 X 0 0 0 NANCY NEWTON ROGERS SECRETARY 2.00 X 0 0 0 NICHOLAS G WALKER BRANCH REPRESENTATIVE 1.00 X 0 0 0 NORMA NELSON DIRECTOR 1.00 X 0 0 0 O REID ASHE JR IMMEDIATE PAST CHAIRMAN 1.00 X 0 0 0 R CRAIG SURO DIRECTOR 1.00 X 0 0 0 RACHEL TALLIS BRANCH REPRESENTATIVE 1.00 X 0 0 0 RAYMOND E MOORE DIRECTOR 2.00 X 0 0 0 RICHARD SOWERS DIRECTOR 1.00 X 0 0 0 ROBERT F CARREL DIRECTOR 1.00 X 0 0 0 ROBERT M ALEXANDER DIRECTOR 1.00 X 0 0 0 ROBERT SHERRILL BRANCH REPRESENTATIVE 1.00 X 0 0 0 ROBERT THOMPSON DIRECTOR 1.00 X 0 0 0 SCOTT STRICKLER DIRECTOR 1.00 X 0 0 0 SHERYL D BAILEY DIRECTOR 1.00 X 0 0 0 THOMAS E SHOCKLEY DIRECTOR 1.00 X 0 0 0 THOMAS M STINSON DIRECTOR 1.00 X 0 0 0 TIFFANY B ARMSTRONG DIRECTOR 1.00 X 0 0 0 TIMOTHY MURPHY BRANCH REPRESENTATIVE 1.00 X 0 0 0 TOM WILCOX BRANCH REPRESENTATIVE 1.00 X 0 0 0 TRACEY A RAGSDALE DIRECTOR 1.00 X 0 0 0 WILFORD H BALL III TREASURER 2.00 X 0 0 0 WILLIAM A KRUSEN III DIRECTOR 1.00 X 0 0 0 WILLIAM COLLINS BRANCH REPRESENTATIVE 1.00 X 0 0 0 TIMOTHY JOYCE CEO 40.00 X 246601 0 49888 WILLIAM R SPEARS CFO 40.00 X 161882 0 24755 KAREN KEEGAN EXEC VP OPERATIONS 40.00 X 166295 0 29709 ABIGAIL FARRIS ROGERS SR. VP STRATEGIC DEVELOPMENT 40.00 X 136332 0 12467 CAROL BENNETT VP OF FINANCE & ADMIN 40.00 X 110666 0 13616 KATHY JENTGEN GROUP VP 40.00 X 108863 0 28908 MARY GENTRY ROBERTS GROUP VP 40.00 X 106238 0 18070 MEGAN O'NEILL VP OF OPERATIONS 40.00 X 115809 0 35417 1152686 0 212830 9 false true false LOUGHRIDGE AND COMPANY LLC 5711 STAPLES MILL ROAD SUITE 100 RICHMOND VA 23228 CONSTRUCTION 789844 JAMES CENTER PROPERTY LLC PO BOX 8000 DEPT 454 BUFFALO NY 14267 RENT 408705 DAXKO 600 UNIVERSITY PARK PLACE STE 500 BIRMINGHAM AL 35209 SOFTWARE SERVICES 355960 RICHARD NELSON 3204 CLIFF AVENUE RICHMOND VA 23222 CLEANING SERVICES 166697 BIG JOHN'S JANITORIAL 7019 MONUMENT AVENUE RICHMOND VA 23226 CLEANING SERVICES 148829 6 457942 27550 3758667 163624 4244159 MEMBERSHIP - SEE STMT 624100 23574061 23574061 YOUTH DEVELOPMENT - SEE STMT 624410 11246222 11246222 FITNESS - SEE STMT 713940 783642 783642 TRAINING FEES - SEE STMT 624100 43828 43828 CHILDCARE - SEE STMT 624410 17991 17991 0 0 0 0 35665744 212517 212517 0 0 153726 153726 0 153726 153726 4354692 6726 4006862 -3690 347830 10416 358246 358246 74373 27550 46435 27938 27938 0 68657 40912 27745 27745 VENDING COMMISSIONS 722210 11637 11637 0 0 0 0 0 0 11637 40701712 35665744 0 791809 0 330016 330016 0 0 681067 132079 445071 103917 0 18415424 16175241 1514973 725210 1162454 934885 151644 75925 986486 805411 124942 56133 1689340 1478269 147990 63081 0 76251 76251 48425 48425 3000 3000 0 54407 54407 404341 324414 74200 5727 741619 458905 274301 8413 1201905 1015750 170076 16079 725997 261939 418643 45415 0 5875927 5783828 81542 10557 485971 415605 46018 24348 0 307732 178062 121424 8246 348013 348013 291924 291924 3455685 3286358 137617 31710 17958 17714 244 SUPPLIES 1704243 1606330 97913 EMPLOYEE EXPENSE 305661 261162 39677 4822 SMALL EQUIPMENT 142489 142489 DUES AND SUBSCRIPTIONS 64969 41440 19774 3755 56568 18115 38319 134 39577872 34307949 3988538 1281385 0 4866 4743 6855125 8106672 2206288 1697376 261710 283013 0 0 0 0 347139 194180 98328632 37213638 63346623 61114994 6654575 7381151 0 0 0 0 792612 931503 80468938 79713631 2767398 1849208 963188 988545 23805000 22605000 124666 316161 0 0 1009153 864091 161741 107237 28831146 26730242 X 46058055 46525977 2798571 3670008 2781166 2787404 51637792 52983389 80468938 79713631 X 1123840 349124 0 -127367 X false true X true false X 6089049 5731048 4312141 4249069 4237657 24618964 0 0 6089049 5731048 4312141 4249069 4237657 24618964 1513598 23105366 399660 383066 484483 451025 366242 2084476 0 0 0 0 0 0 0 26703440 165157928 0.86520 0.87620 X Schedule A, Part II, Line 10, Other Income DESCRIPTION - , COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 3000 false false 3000 false Schedule C, Part II-B, Line 1, Description of the activities reported on Lines 1a through 1i THE YMCA CONTRIBUTES TO AN ALLIANCE OF YMCA'S WHICH HIRES AN INDEPENDENT CONSULTING FIRM TO HANDLE DIRECT LOBBYING. THESE ACTIVITIES INCLUDE DISCUSSIONS REGARDING COMMUNITY HEALTH, FAMILY PROGRAMMING, CHILD CARE, AND YOUTH DEVELOPMENT false true X 5679083 151760 735210 263454 40725 6261874 5290703 85070 576347 188298 84739 5679083 5477428 127231 -40515 183802 89639 5290703 4873628 104735 682428 93146 90217 5477428 3984645 116651 1022362 138053 111977 4873628 0.28000 0.45000 0.27000 true false 0 6745384 6745384 0 77711287 26910291 50800996 0 160142 79910 80232 0 12504995 9558038 2946957 0 1206824 665399 541425 61114994 0 CAPITAL LEASE OBLIGATION 107237 107237 X 41158593 349124 25913 76929 451966 40706627 -4915 0 -4915 40701712 39685629 25913 76929 102842 39582787 -4915 0 -4915 39577872 Schedule D, Part IV, Line 2b, Explanation of escrow agreement THE YMCA OF GREATER RICHMOND ACTS AS AN AGENT FOR THE VIRGINIA ALLIANCE OF YMCA'S FOR FINANCIAL TRANSACTIONS ASSOCIATED WITH THE OPERATION OF THE ALLIANCE. THE ALLIANCE HAS ULTIMATE AUTHORITY OVER FUNDS RECEIVED AND DISBURSED BY THE YMCA OF GREATER RICHMOND. Schedule D, Part V, Line 4, Intended uses of endowment funds THE INCOME GENERATED FROM THE RESTRICTED PORTION OF THE ASSOCIATION'S ENDOWMENT FUND IS INTENDED FOR DONOR-SPECIFIED PROGRAM SUPPORT, FINANCIAL ASSISTANCE TO THOSE IN NEED, AND GENERAL PURPOSES OF THE YMCA OF GREATER RICHMOND. UNRESTRICTED FUNDS ARE AVAILABLE TO SUPPORT THE OPERATING NEEDS OF THE ORGANIZATION. Schedule D, Part X, Line 2, FIN 48 (ASC 740) footnote TEXT OF THE FOOTNOTE TO THE ORGANIZATION'S FINANCIAL STATEMENTS THAT REPORTS THE ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48: MANAGEMENT EVALUATED THE ASSOCIATION'S POSITIONS AND CONCLUDED THAT THE ASSOCIATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRED ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ASSOCIATION FILES AN INFORMATIONAL FORM 990 IN THE U.S. FEDERAL JURISDICTION. GENERALLY, THE ASSOCIATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2010. Schedule D, Part XI, Line 2d, Other revenues in audited financial statements not in form 990 COST OF GOODS SOLD INCLUDED IN EXPENSES ON REPORT - 40910; SPECIAL EVENTS EXPENSES INCLUDED IN EXPENSES ON REPORT - 46435; GAIN ON SALE OF ASSET COMBINED WITH EXPENSES ON REPORT - -10416; Schedule D, Part XII, Line 2d, Other expenses in audited financial statements not in form 990 SPECIAL EVENTS EXPENSE - 46435; MERCHANDISE SALES EXPENSE - 40910; GAIN ON SALE OF ASSET REPORT ON REVENUE ON TAX RETURN - -10416; GOLF TOURNAMENT 27790 15000 12790 1275 4575 4753 1488 TEEN FUNDRAISER 21367 0 21367 9422 2 25204 12050 13154 597 3377 500 4029 74361 27050 47311 0 1275 5172 8130 500 14939 30016 17295 true BRIGHT BEGINNINGS SCHOOL SUPPLIES AND CLOTHING 2121 312176 FMV TUITION ASSISTANCE PAID TO BRIDGEWATER COLLEGE AND BLESSED SACRAMENT HUGUENOT 2 5500 CHRISTMAS CONNECTIONS 1322 11620 FMV ASSISTANCE WITH CLOTHING 8 720 FMV Schedule I, Part I, Line 2, Procedures for monitoring use of grant funds IN GENERAL, STUDENTS IN KINDERGARTEN THROUGH TWELFTH GRADE WHO QUALIFY FOR FEDERALLY FUNDED FREE AND REDUCED BREAKFAST AND/OR LUNCH ARE ELIGIBLE TO PARTICIPATE IN THE YMCA BRIGHT BEGINNINGS PROGRAM. OTHER GRANTS AND FINANCIAL ASSISTANCE PROVIDED TO INDIVIDUALS IS BASED ON FINANCIAL NEED AND MANAGED IN ACCORDANCE WITH THE YMCA'S GRANTS MANAGEMENT POLICY. X true true X X X X false false false false false false false false false MEGAN O'NEILL VP OF OPERATIONS 115809 0 0 0 0 0 16257 0 19160 0 151226 0 0 0 WILLIAM R SPEARS CFO 161882 0 0 0 0 0 19574 0 5181 0 186637 0 0 0 KAREN KEEGAN EXEC VP OPERATIONS 166295 0 0 0 0 0 20578 0 9131 0 196004 0 0 0 TIMOTHY JOYCE CEO 246601 0 0 0 0 0 29654 0 20234 0 296489 0 0 0 Schedule J, Part I, Line 1a, Health or social club dues or initiation fees BULL & BEAR MEMBERSHIP USED 100% FOR BUSINESS PURPOSES. A ECONOMIC DEV AUTHORITY OF THE TOWN OF ASHLAND 521353936 2010-11-23 26000000 SEE SUPPLEMENTAL INFORMATION false false false A 0 0 26000000 0 0 0 164401 0 0 9491243 16344356 0 2012 false true true true A false false true true false 0.00000 0.00000 0.00000 false false true A false true false false true false false false true A true , ISSUER NAME: ECONOMIC DEV AUTHORITY OF THE TOWN OF ASHLAND REFUND PRIOR ISSUE OF SERIES A 2000 BONDS. EXPANSION, RENOVATION, AND EQUIPPING OF THE MIDLOTHIAN FACILITY. EXPANSION, RENOVATION, AND EQUIPPING OF THE PATRICK HENRY FACILITY. RENOVATION AND EQUIPPING OF THE SOUTHSIDE FACILITY. ACQUISITION, CONSTRUCTION, AND EQUIPPING OF A NEW FACILITY TO BE KNOWN AS SWIFT CREEK FACILITY.REPLACEMENT OF POOL, EXPANSION, AND EQUIPPING OF THE MANCHESTER FACILITY. J MICHAEL GRAPPONEBRAD BOOKERMATTHEW CLARKECLAUDIA MACSWAIN MEMBER OF THE BOARD OF DIRECTORS (ALL) 415391 MR. GRAPPONE, MR. BOOKER AND MR. CLARKE, BOARD MEMBERS DURING 2013 AND PRIOR, ARE EMPLOYED BY WELLS FARGO. THE SPOUSE OF CLAUDIA MACSWAIN, ALSO A BOARD MEMBER DURING 2013 AND PRIOR, IS EMPLOYED BY WELLS FARGO. THE YMCA HAS UTILIZED WELLS FARGO AS ITS PRIMARY DEPOSITORY, LENDING AND INVESTMENT MANAGEMENT SERVICE PROVIDER FOR SEVERAL YEARS. WELLS FARGO WAS SELECTED FOR THESE SERVICES THROUGH A COMPETITIVE BID PROCESS AND WITH THE FULL KNOWLEDGE OF THE BOARD OF DIRECTORS. MR. GRAPPONE, MR. BOOKER, MR. CLARKE AND MS. MACSWAIN ABSTAINED FROM ANY INVOLVEMENT WITH RESPECT TO THE ENAGAGEMENT OF WELLS FARGO. false KAREN KEEGAN EXECUTIVE VP & CHIEF OPERATING OFFICER OF THE YMCA OF GREATER RICHMOND 76425 MS. KEEGAN'S SON IS EMPLOYED BY THE YMCA AS A SENIOR PROGRAM DIRECTOR AT THE TUCKAHOE BRANCH OF THE YMCA OF GREATER RICHMOND. HER SON WAS EMPLOYED BY THE YMCA PRIOR TO MS. KEEGAN BECOMING A KEY EMPLOYEE AND HER SON DOES NOT REPORT TO HER ORGANIZATIONALLY. HER SON, CONSISTENT WITH ALL YMCA EMPLOYEES, IS COMPENSATED IN ACCORDANCE WITH THE YMCA'S SALARY ADMINISTRATION GUIDELINES. MS. KEEGAN IS NOT INVOLVED IN HER SON'S PERFORMANCE REIVEWS OR SALARY ADJUSTMENTS. false DAVID A HEACOCKCARTER REID MEMBER OF THE BOARD OF DIRECTORS/SPOUSE OF MEMBER OF THE BOARD OF DIRECTORS (JOSEPH REID) 1122706 MR. HEACOCK IS THE PRESIDENT & CHIEF NUCLEAR OFFICER OF DOMINION NUCLEAR, A COMPONENT OF DOMINION VIRGINIA POWER AND SERVED ON THE YMCA'S BOARD DURING 2013 AND PRIOR. MRS. REID IS GENERAL COUNSEL FOR DOMINION RESOURCES (PARENT COMPANY OF DOMINION VIRGINIA POWER). THE YMCA, IN THE NORMAL COURSE OF BUSINESS AND AT ARMS LENGTH, PURCHASES POWER FROM DOMINION VIRGINIA POWER. false JOSEPH K REID III MEMBER OF THE BOARD OF DIRECTORS 131717 MR. REID, A BOARD MEMBER DURING 2013, IS AN EQUITY PARTNER (PART OWNER) OF MCGUIREWOODS, LLP. MCGUIRE WOODS HAS SERVED AS THE YMCA'S PRIMARY LEGAL COUNSEL FOR MANY YEARS. MR. REID WAS NOT AND IS NOT INVOLVED IN ANY WAY IN THE ENGAGEMENT OF MCGUIRE WOODS TO PERFORM LEGAL SERVICES FOR THE YMCA. THE BOARD OF DIRECTORS IS FULLY AWARE OF THE YMCA'S ENGAGEMENT OF MCGUIRE WOODS AS ITS PRIMARY LEGAL COUNSEL. false X 5232 MARKET VALUE X 37 131835 MARKET VALUE X FOOD 9 2209 MARKET VALUE X EQUIPMENT 6 12497 MARKET VALUE X FACILITY MAINTENANCE SUPPLIES 2 401 X FRAMED POSTERS AND POSTCARDS 1 7850 MARKET VALUE X TICKETS 1 3600 MARKET VALUE 0 false true true Schedule M, Part I, Line 32b, Third parties used to solicit, process, or sell noncash contributions THE ORGANIZATION UTILIZES A BROKERAGE FIRM TO RECEIVE AND SELL DONATED SECURITIES. Schedule M, part I, column (b), Line 5, Number of contributions or items contributed. Schedule M, part I, column (b), Line 9, Number of contributions or items contributed. Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=FOOD : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=EQUIPMENT : FORM 990, PART I, LINE 9, BREAKDOWN OF PROGRAM SERVICE REVENUE MEMBERSHIP DUES 23,574,061 YOUTH PROGRAMS INCLUDING: PRESCHOOL, BEFORE & AFTER SCHOOL CHILDCARE, DAY CAMP, AQUATICS, YOUTH SPORTS AND TEENS 11,242,222 FITNESS & WELLNESS PROGRAMS 783,642 CHILD CARE DURING MEMBER USE OF FACILITIES 17,991 TRAINING FEES FROM OTHER YMCAS 43,829 TOTAL 35,621,917 Form 990, Part VI, Sec A, Line 1a, Delegate broad authority to a committee THE EXECUTIVE COMMITTEE IS COMPRISED SOLELY OF MEMBERS OF THE BOARD OF DIRECTORS, INCLUDING THE OFFICERS OF THE BOARD OF DIRECTORS AND CHAIRPERSONS OF STANDING COMMITTEES OF THE BOARD . THE EXECUTIVE COMMITTEE MAY EXERCISE THE AUTHORITY OF THE BOARD OF DIRECTORS EXCEPT THAT IT MAY NOT (I) FILL VACANCIES ON THE BOARD OF DIRECTORS OR ANY OF ITS COMMITTEES; (II) AMEND THE ARTICLES OF INCORPORATION; (III) ADOPT, AMEND OR REPEAL THE BY-LAWS; (IV) APPROVE A PLAN OF MERGER OR CONSOLIDATION; (V) APPROVE THE SALE, LEASE OR EXCHANGE, OR THE MORTGAGE, PLEDGE OR OTHER DISPOSITION OF ALL, OR SUBSTANTIALLY ALL, OF THE PROPERTY AND ASSETS OF THE ASSOCIATION; OR (VI) APPROVE REVOCATION OF VOLUNTARY DISSOLUTION PROCEEDINGS. Form 990, Part VI, Sec A, Line 4, Significant changes to organizational documents DURING 2013 THE ASSOCIATION REDUCED THE NUMBER OF MEMBERS OF THE BOARD OF DIRECTORS. A BOARD DEVELOPMENT COMMITTEE WAS ESTABLISHED AND REVISIONS IMPACTING THE STRUCTURE AND DUTIES OF BRANCH BOARDS OF MANAGEMENT WERE ALSO IMPLEMENTED. ALL OF THESE CHANGES WILL ENABLE MORE EFFICIENT AND EFFECTIVE GOVERNANCE OF THE ASSOCIATION. Form 990, Part VI, Sec B, Line 11b, Review of form 990 by governing body ALL INFORMATION REQUIRED FOR THE FORM 990 IS COMPILED BY THE ACCOUNTING STAFF OF THE YMCA OF GREATER RICHMOND AND SUBMITTED TO MCGLADREY LLP. A DRAFT OF THE FORM IS VERIFIED FOR ACCURACY BY THE YMCA'S ACCOUNTING STAFF, INCLUDING REVIEWS BY THE VICE PRESIDENT OF FINANCE & ADMIN AND THE SENIOR VICE PRESIDENT & CHIEF FINANCIAL OFFICER. A DRAFT OF THE FORM 990 IS PROVIDED TO THE PRESIDENT & CHIEF EXECUTIVE OFFICER FOR REVIEW AND THEN DISCUSSED WITH THE SENIOR VICE PRESIDENT AND CHIEF FINANCIAL OFFICER. THE 2013 FORM 990 WAS REVIEWED WITH THE AUDIT COMMITTEE AT ITS MEETING ON JUNE 18, 2014. SUBSEQUENTLY, ALL MEMBERS OF THE BOARD OF DIRECTORS WERE PROVIDED WITH AN ELECTRONIC LINK WHERE A DRAFT OF THE FORM 990 WAS AVAILABLE FOR THEIR REVIEW. MEMBERS OF THE BOARD OF DIRECTORS WERE ALSO INSTRUCTED TO CONTACT THE SENIOR VICE PRESIDENT & CHIEF FINANCIAL OFFICER OR THE VICE PRESIDENT OF FINANCE & ADMINISTRATION IF, AS A RESULT OF THEIR REVIEW, THEY HAD ANY QUESTIONS OR COMMENTS PERTAINING TO THE FORM 990. THE BOARD WAS INFORMED OF THE EXPECTED FILING DATE OF THE FORM 990 WHICH ALLOWED A MINIMUM OF TWO WEEKS FOR THEM TO ACCESS AND REVIEW THE DOCUMENT PRIOR TO FILING. Form 990, Part VI, Sec B, Line 12c, Conflict of interest policy THE PURPOSE OF THE CONFLICT OF INTEREST POLICY ("POLICY") OF THE YMCA OF GREATER RICHMOND IS TO PROTECT THE YMCA WHEN IT IS CONTEMPLATING ENTERING INTO A CONTRACT, TRANSACTION, OR ARRANGEMENT THAT HAS THE POTENTIAL FOR BENEFITTING THE PRIVATE INTEREST OF A MEMBER OF THE BOARD OF DIRECTORS, OFFICERS, KEY EMPLOYEES OR OTHER EMPLOYEES OR VOLUNTEERS WHO HAVE THE ABILITY TO EXERCISE SIGNIFICANT INFLUENCE OR AUTHORITY OVER THE AFFAIRS OF THE ASSOCIATION. ANNUALLY, ALL SUCH INDIVIDUALS ARE PROVIDED WITH A COPY OF THE CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO COMPLETE A QUESTIONNAIRE DESIGNED TO IDENTIFY POTENTIAL CONFLICTS FOR SUBSEQUENT EVALUATION BY EXECUTIVE MANAGEMENT AND THE AUDIT COMMITTEE. THE QUESTIONNAIRE REQUIRES EACH SUCH INDIVIDUAL TO AFFIRM THAT: 1. THEY HAVE RECEIVED A COPY OF THE POLICY 2. THEY HAVE READ AND UNDERSTAND THE POLICY 3. THEY AGREE TO COMPLY WITH THE POLICY 4. THEY UNDERSTAND THAT THE YMCA OF GREATER RICHMOND IS A CHARITABLE ORGANIZATION, AND THAT TO MAINTAIN ITS TAX-EXEMPT STATUS, IT MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES 5. THEY AGREE TO REPORT TO THE SENIOR VICE PRESIDENT & CHIEF FINANCIAL OFFICER (CFO), (1) ANY CHANGE IN THE RESPONSES TO THE QUESTIONS IN THE QUESTIONNAIRE THAT MAY RESULT FROM CHANGES IN CIRCUMSTANCES OR (2) ANY FURTHER FINANCIAL INTEREST, SITUATION, ACTIVITY, INTEREST OR CONDUCT THAT MAY DEVELOP BEFORE COMPLETION OF THE NEXT ANNUAL QUESTIONNAIRE. 6. THE INFORMATION CONTAINED IN THE ANNUAL QUESTIONNAIRE IS TRUE AND ACCURATE TO THE BEST OF THEIR KNOWLEDGE AND BELIEF AS OF THE DATE SIGNED. ADMINISTRATION OF THE CONFLICT OF INTEREST QUESTIONNAIRE PROCESS IS THE RESPONSIBILITY OF THE CFO, UNDER THE DIRECTION OF THE PRESIDENT & CHIEF EXECUTIVE OFFICER. THE CFO WILL ALSO SUMMARIZE AND SUBMIT A CONFIDENTIAL REPORT TO THE AUDIT COMMITTEE CONCERNING ANY POTENTIAL CONFLICTS OF INTEREST TOGETHER WITH RECOMMENDATIONS CONCERNING THE SAME. THE AUDIT COMMITTEE WILL EVALUATE ALL SUCH MATTERS AND MAKE A REPORT TO THE BOARD OF DIRECTORS OR ITS EXECUTIVE COMMITTEE, INCLUDING RECOMMENDATIONS FOR ANY ACTIONS TO BE TAKEN BY THE BOARD OR EXECUTIVE COMMITTEE. IN ADDITION TO THE CONFLICT OF INTEREST POLICY DISCUSSED ABOVE, ALL SIGNIFICANT CONTRACTS, TRANSACTIONS OR ARRANGEMENTS TO WHICH THE YMCA OF GREATER RICHMOND IS TO BECOME A PARTY REQUIRE THE DIRECT INVOLVEMENT, EVALUATION AND APPROVAL OF EXECUTIVE MANAGEMENT OF THE ASSOCIATION AND, TO THE EXTENT CALLED FOR BY THE ASSOCIATION'S FINANCIAL POLICIES, THE APPROVAL OF THE FISCAL MANAGEMENT COMMITTEE AND BOARD OF DIRECTORS OR EXECUTIVE COMMITTEE. Form 990, Part VI, Sec B, Line 15a, Process to establish compensation of top management official THE YMCA HAS A SALARY ADMINISTRATION PLAN, WHICH PROVIDES THAT ALL EMPLOYEES ARE COMPENSATED ACCORDING TO FAIR AND UNIFORM PRINCIPLES, AND IN RELATION TO THE CONTRIBUTION WHICH THEY MAKE TO THE SUCCESS OF THE YMCA OF GREATER RICHMOND. ALSO, THEY ARE PAID AT A LEVEL THAT COMPARES EQUITABLY WITH SALARIES PAID FOR SERVICES IN COMPARABLE ORGANIZATIONS, AND ARE IN COMPLIANCE WITH ALL REGULATIONS AS STATED IN THE FAIR LABOR STANDARDS ACT. THE YMCA PARTICIPATES IN THE SALARY ADMINISTRATION PROGRAM OF THE YMCA OF THE USA, WHICH IS BASED ON THE HAY PLAN OF SALARY ADMINISTRATION. THIS PLAN INCLUDES WRITTEN JOB DESCRIPTIONS, EVALUATION AND RANKING OF POSITIONS IN ORDER OF VALUE AND CONTRIBUTION TO THE ORGANIZATION, SALARY RANGES, AND SALARY ADJUSTMENTS BASED ON MERIT AS DETERMINED THROUGH PERFORMANCE REVIEWS. THE VICE PRESIDENT OF HUMAN RESOURCES AND LEADERSHIP DEVELOPMENT CARRIES OUT HAY PLAN ADMINISTRATION, AND THE PRESIDENT/CHIEF EXECUTIVE OFFICER IS RESPONSIBLE FOR THE OVERALL ADMINISTRATION OF THIS PROGRAM. ALL EMPLOYEES, REGARDLESS OF POSITION LEVEL, EARN SALARY INCREASES BASED ON ACHIEVEMENT OF PERFORMANCE STANDARDS. INCREASES ARE ESTABLISHED ANNUALLY, BASED ON RECOMMENDATIONS FROM YUSA AND MERIT POOL RECOMMENDATIONS AS APPROVED BY THE PRESIDENT/CHIEF EXECUTIVE OFFICER AND SENIOR VICE PRESIDENT & CHIEF FINANCIAL OFFICER. IN REFERENCE TO EXECUTIVE SALARIES, THE YMCA OF GREATER RICHMOND FOLLOWS IRS GUIDELINES REGARDING INTERMEDIATE SANCTIONS ANNUALLY. THIS PROCESS ENTAILS A DETAILED REVIEW OF ALL EXECUTIVE LEVEL SALARIES, COMPARISON TO PRIVATE AND NOT-FOR-PROFIT SALARIES OF COMPARABLE POSITIONS VIA EXTERNAL DATA GATHERING, AND EXECUTIVE COMPENSATION COMMITTEE REVIEW TO DETERMINE IF EXCESSIVE COMPENSATION EXISTS. THE EXECUTIVE COMPENSATION COMMITTEE CONSISTS OF THE CHAIR OF THE BOARD OF DIRECTORS, IMMEDIATE PAST CHAIR, CHAIR ELECT AND CHAIR OF HUMAN RESOURCES COMMITTEE. THE VICE PRESIDENT OF HUMAN RESOURCES & LEADERSHIP DEVELOPMENT PROVIDES THE DATA FOR COMMITTEE REVIEW, AND THE COMMITTEE VOTES ON WHETHER THE YMCA COMPENSATION PLAN IS IN COMPLIANCE WITH IRS GUIDELINES RELATED TO INTERMEDIATE SANCTIONS. THIS INFORMATION IS THEN SHARED WITH THE FULL BOARD OF DIRECTORS. Form 990, Part VI, Sec B, Line 15b, Process to establish compensation of other employees SEE EXPLANATION FOR FORM 990, PART VI, SECTION B, LINE 15A Form 990, Part VI, Sec C, Line 19, Required documents available to the public THE YMCA OF GREATER RICHMOND'S AMENDED AND RESTATED ARTICLES OF INCORPORATION, AMENDED AND RESTATED BYLAWS, AUDITED FINANCIAL STATEMENTS, FORM 990, CONFLICT OF INTEREST POLICY, CODE OF ETHICS AND POLICY ON REPORTING SUSPECTED MISCONDUCT ARE ALL AVAILABLE UPON REQUEST. IN ADDITION, THEY ARE POSTED ON THE ASSOCIATION'S WEBSITE (WWW.YMCARICHMOND.ORG) AND MAY BE ACCESSED BY GOING TO ABOUT THE YMCA OF GREATER RICHMOND GOVERNANCE AND FINANCIAL MATTERS. Form 990 , Part XI, Line 9, Other changes in net assets or fund balances INITIAL RECOGNITION OF ACCUMULATED POST RETIREMENT BENEFIT OBLIGATION - -127367; Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=FACILITY MAINTENANCE SUPPLIES : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=FRAMED POSTERS AND POSTCARDS : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=TICKETS : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=FOOD : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=EQUIPMENT : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=FACILITY MAINTENANCE SUPPLIES : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=FRAMED POSTERS AND POSTCARDS : Schedule M, part I, column (b), Line other, Number of contributions or items contributed. OTHER=TICKETS :