2014-04-25T13:10:13-05:00 2013-09-30 CARTER P C 48 PATTON AVE STE 400 ASHEVILLE NC 288013300 990 2012-10-01 560530013 YOUNG MEN'S CHRISTIAN ASSOCIATION OF WESTERN NORTH CAROLINA YOUN 8282109009 53 ASHELAND AVE ROOM/SUITE 105 ASHEVILLE NC 28801 PAUL VEST 8282109009 2014-04-23 true RICHARD CARTER 8282599900 2014-04-25 2012 2015-11-30 17:44:51Z PAUL VEST 53 ASHELAND AVE SUITE 105 ASHEVILLE NC 28801 16109297 false X WWW.YMCAWNC.ORG X 1891 NC THE MISSION AND PURPOSE OF THE YMCA OF WESTERN NORTH CAROLINA IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. THE YMCA IS A PLACE OF WELCOME AND BELONGING TO PROMOTE YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY. THE YMCA CURRENTLY SERVES MEN, WOMEN AND CHILDREN OF ALL AGES, RACES, ABILITIES, INCOMES AND RELIGIONS. 28 28 1041 1333 7043 4055 5192047 4491722 10522400 11338329 81136 47178 143029 195357 15938612 16072586 60000 0 0 7346742 7868333 0 250774 5755760 6275105 13162502 14143438 2776110 1929148 18497583 20124500 6230528 5261660 12267055 14862840 X THE MISSION AND PURPOSE OF THE YMCA OF WESTERN NORTH CAROLINA IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. THE YMCA IS A PLACE OF WELCOME AND BELONGING TO PROMOTE YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY. THE YMCA CURRENTLY SERVES MEN, WOMEN AND CHILDREN OF ALL AGES, RACES, ABILITIES, INCOMES AND RELIGIONS. false false 10687097 11371127 DURING FISCAL YEAR 2013, IN AN EFFORT TO SERVE EVERYONE REGARDLESS OF THEIR ABILITY TO PAY, THE YMCA PROVIDED FINANCIAL ASSISTANCE AND SUBSIDIZED SERVICES FOR INDIVIDUALS AND FAMILIES WHO MIGHT OTHERWISE HAVE BEEN UNABLE TO PARTICIPATE IN YMCA PROGRAMS AND SERVICES. SUBSIDIES TOTALED OVER 2,820,000. THE MOST IMPORTANT MEASURE OF THE YMCA IS THE IMPACT IT HAS ON THE LIVES OF THE PEOPLE AND COMMUNITIES IT SERVES; HOWEVER, THE PROGRAMS THAT HAVE HAD A DIRECT IMPACT ARE AS FOLLOWS: - AFTERSCHOOL CHILD CARE 961,672 - MEMBERSHIPS 994,686 - COMMUNITY OUTREACH 331,053 - SUMMER DAY CAMP 365,553 - OTHER YOUTH PROGRAMS 167,954 - TOTAL SUBSIDIZED SERVICES 2,820,918 BY BRINGING DIVERSE GROUPS TOGETHER, THE YMCA OF WESTERN NORTH CAROLINA CREATES A PLACE OF WELCOME AND BELONGING TO BUILD STRONG KIDS, STRONG FAMILIES, AND STRONG COMMUNITIES. 10687097 true true false false false false false false false true true false false false true true true false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false true 45 0 true 1041 true true true false false false false false false false false false X 28 28 false false false false true false false true true false false true true true true true true true false false X X YMCA OF WNC 8282109009 53 ASHELAND AVE SUITE 105 ASHEVILLE NC 28801 AMY HANKS 1.00 X X 0 0 0 CHARLES DAVIS 1.00 X X 0 0 0 TED HILL 1.00 X X 0 0 0 STEVE WHITE 1.00 X X 0 0 0 CHARLES FREDERICK 1.00 X X 0 0 0 MICHAEL CRAWFORD 1.00 X X 0 0 0 WILLIAM HATHAWAY 1.00 X 0 0 0 TERRY BELLAMY 1.00 X 0 0 0 SARA BISSETTTE 1.00 X 0 0 0 TRACY BUCHANAN 1.00 X 0 0 0 GREG BURNETTE 1.00 X 0 0 0 TERESA EDWARDS 1.00 X 0 0 0 GARY FOSS 1.00 X 0 0 0 WILL GAY 1.00 X 0 0 0 NANCY GLASS 1.00 X 0 0 0 GERALD GREENE 1.00 X 0 0 0 KATHY GUYETTE 1.00 X 0 0 0 GIBBIE HARRIS 1.00 X 0 0 0 KEVIN HEFNER 1.00 X 0 0 0 RICKY JORDAN 1.00 X 0 0 0 AMY KNIGHT 1.00 X 0 0 0 RICK LUTOVSKY 1.00 X 0 0 0 KIKI MATTHEWS 1.00 X 0 0 0 SUSAN MIMS 1.00 X 0 0 0 STEVE ORR 1.00 X 0 0 0 BILL RYALS 1.00 X 0 0 0 KAY SINCLAIR 1.00 X 0 0 0 JOHN WEBB 1.00 X 0 0 0 PAUL VEST 40.00 X 172796 0 21458 JOHN MIKOS 40.00 X 121368 0 16023 SABRA STEWART 40.00 X 73390 0 9311 367554 46792 2 false true false RIGHTWAY CLEANERS 4 LONG SHOALS RD ARDEN NC 28704 JANITORIAL 209978 1 203431 1077792 3210499 15039 4491722 MEMBERSHIP AND JOINING FEES 8095174 8095174 PROGRAM AND FACILITY FEES 3243155 3243155 11338329 39281 39281 167379 36711 130668 130668 7043 123625 7897 7897 7897 7897 29108 29108 29108 32798 32798 32798 MISCELLANEOUS OTHER 2783 2783 2783 16072586 11371127 7043 202694 367523 134217 190115 43191 6133964 4676778 1370246 86940 373127 193106 175867 4154 452468 265776 180873 5819 541251 414592 117857 8802 32575 32575 12925 12925 1002394 622610 379784 100009 100009 1944112 1468568 373676 101868 1621102 1357987 263115 152124 55434 96690 138426 128095 10331 123466 123466 860905 860905 133491 129537 3954 UNCOLLECTABLE PLEDGES 133522 133522 MISCELLANEOUS EXPENSE 20054 9570 10484 14143438 10687097 3205567 250774 25606 3450 3064747 3372618 229770 1562210 242240 160021 37313 44550 22675980 9587346 13250911 13088634 1545569 1211922 587841 101427 93254 18497583 20124500 774891 452462 145895 4100000 3800000 688820 625555 376200 344300 144722 39343 6230528 5261660 X 10896908 11650494 320147 2162346 1050000 1050000 12267055 14862840 18497583 20124500 1929148 127146 434112 105379 X false true X true false X 7657100 8110823 8459262 11747395 4491722 40466302 7657100 8110823 8459262 11747395 4491722 40466302 40466302 57883 50888 8130 81136 162906 360943 2850 15691 25846 36884 81271 40908516 11371127 0.98920 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1370147 3698324 1856125 3212346 208838 3085152 1923843 1370147 251649 1466362 1509173 208838 231803 1388583 1368737 251649 217541 1104968 1090706 231803 0.32680 0.67320 true false 1809727 1809727 16183943 9587346 6596597 4682310 4682310 13088634 INTEREST RATE SWAP 34660 SECURITY DEPOSITS 2844 ACCRUED INTEREST PAYABLE 1839 39343 X 16396822 127146 55000 142090 324236 16072586 16072586 13801037 55000 -434112 36711 -342401 14143438 14143438 INTENDED USES FOR ENDOWMENT FUNDS SCHEDULE D, PAGE 2, PART V, LINE 4 THE ENDOWMENT FUNDS ARE FOR THE PURPOSE OF PROVIDING FINANCIAL SUPPORT, SCHOLARSHIPS, AND FACILITIES MAINTENANCE. LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE ASSOCIATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ASSOCIATION'S RETURN OF ASSOCIATION EXEMPT FROM INCOME TAX (FORM 990) AND EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990T) FOR THE YEARS ENDED SEPTEMBER 30, 2010, 2011, AND 2012, ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN FMV OF INTEREST RATE SWAP 105,379 DIRECT RENTAL EXPENSE 36,711 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT RENTAL EXPENSE 36,711 EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 4B -876,778 BOOK / TAX DEPRECIATION DIFFERENCE 876,778 SPECIAL EVENTS 29108 29108 29108 29108 29108 X X X false false false false false false false false false PAUL VEST 172796 21458 194254 ORGANIZATION'S MISSION FORM 990 - ORGANIZATION'S MISSION THE MISSION AND PURPOSE OF THE YMCA OF WESTERN NORTH CAROLINA IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. THE YMCA IS A PLACE OF WELCOME AND BELONGING TO PROMOTE YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY. THE YMCA CURRENTLY SERVES MEN, WOMEN AND CHILDREN OF ALL AGES, RACES, ABILITIES, INCOMES AND RELIGIONS. EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS FORM 990, PAGE 1, PART I, LINE 6 THE ORGANIZATION HAS OPPORTUNITIES FOR BOTH MANAGERIAL AND PROGRAM VOLUNTEERS. FIRST ACCOMPLISHMENT DESCRIPTION FORM 990, PAGE 2, PART III, LINE 4A - COMMUNITY OUTREACH 331,053 - SUMMER DAY CAMP 365,553 - OTHER YOUTH PROGRAMS 167,954 - TOTAL SUBSIDIZED SERVICES 2,820,918 BY BRINGING DIVERSE GROUPS TOGETHER, THE YMCA OF WESTERN NORTH CAROLINA CREATES A PLACE OF WELCOME AND BELONGING TO BUILD STRONG KIDS, STRONG FAMILIES, AND STRONG COMMUNITIES. AUTHORITY DELEGATED TO COMMITTEE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 1A THE CHAIRMAN, TWO VICE CHAIRS, SECRETARY, TREASURER AND EACH BRANCH ADVISORY COMMITTEE CHAIR (DURING THEIR TENURE IN SUCH POSITION) SHALL SERVE ON THE EXECUTIVE COMMITTEE. IN ADDITION, SUCH OTHER BOARD MEMBERS APPOINTED BY THE CHAIRMAN SHALL SERVE AS THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS UPON APPROVAL BY THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL HAVE FULL POWER AND AUTHORITY TO SUPERVISE AND ACT UPON ALL BUSINESS REQUIRING IMMEDIATE ATTENTION DURING INTERVALS BETWEEN THE REGULAR MEETINGS OF THE BOARD OF DIRECTORS. THE CHAIRMAN SHALL ALSO SERVE AS CHAIRMAN OF THE EXECUTIVE COMMITTEE AND THE CEO OF THE CORPORATION SHALL SERVE AS STAFF OFFICER OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE WILL ESTABLISH ITS OWN MEETING SCHEDULE AND ITS ACTIONS AND RECOMMENDATIONS WILL BE REPORTED TO THE BOARD OF DIRECTORS. CLASSES OF MEMBERS OR STOCKHOLDERS FORM 990, PAGE 6, PART VI, LINE 6 THE YMCA IS A MEMBERSHIP ORGANIZATION. ANY PERSON WHO SUPPORTS THE PURPOSE OF THE ORGANIZATION MAY BECOME A MEMBER AND SHALL BE ENTITLED TO ALL BENEFITS OF MEMBERSHIP AS ESTABLISHED BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS, IN CONJUNCTION WITH THE STAFF OF THE ORGANIZATION, MAY DECIDE CATEGORIES OF MEMBERSHIP AS IT SEES FIT. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B THE RETURN WAS PREPARED BY AN INDEPENDENT ACCOUNTANT WITH INPUT AND OVERSIGHT BY MANAGEMENT. THE RETURN WAS REVIEWED IN DETAIL BY THE BOARD AUDIT/FINANCE COMMITTEE AND RECOMMENDED TO THE FULL BOARD FOR FILING APPROVAL. A COPY OF THE RETURN WAS PROVIDED TO EACH VOTING BOARD MEMBER DURING THE PROCESS. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C ALL OFFICERS AND MEMBERS OF THE BOARD OF DIRECTORS ARE REQUIRED TO REVIEW THE CONFLICT OF INTEREST STATEMENT, SIGN THE FORM INDICATING THEIR AGREEMENT TO ADHERE TO THE POLICY, AND DISCLOSE ANY CONFLICTS THAT PRESENTLY EXIST. THIS REVIEW IS PERFORMED ANNUALLY. BOARD MEMBERS ARE EXPECTED TO PROMPTLY DISCLOSE ANY CONFLICTS THAT ARISE DURING THE YEAR. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION FOR THE CEO IS REVIEWED AND APPROVED BY A COMMITTEE OF BOARD MEMBERS USING COMPARABLES AND ADDITIONAL COMPENSATION INFORMATION FROM Y.U.S.A. A SUBCOMMITTEE OF THE BOARD WHICH INCLUDES THE CHAIR REVIEWS THE SALARY OF THE EXECUTIVE DIRECTOR AND OF UPPER MANAGEMENT TO ENSURE THAT IT IS IN LINE WITH OTHER YMCAS OF SIMILAR SIZE, REGION, AND PLAN. THE SALARY ADMINISTRATION PLAN IS BASED ON THE HAY PLAN, A SYSTEM THAT AWARDS POINTS BASED ON FACTORS SUCH AS DECISION-MAKING, BUDGET, PROGRAM, BOARD/COMMITTEE, AND SUPERVISORY RESPONSIBILITY. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S ADMINISTRATIVE OFFICE. RECONCILIATION OF CHANGES - OTHER FORM 990, PART XI, LINE 9 CHANGE IN FMV OF INTEREST RATE SWAP 105,379 DIRECT RENTAL EXPENSE 36,711 DIRECT RENTAL EXPENSE -36,711 -876,778 BOOK / TAX DEPRECIATION DIFFERENCE 876,778