2014-11-17T16:27:46-06:00 2013-12-31 341884125 CBIZ MHM LLC 3101 N CENTRAL AVE STE 300 PHOENIX AZ 85012 990 2013-01-01 860096799 VALLEY OF THE SUN YOUNG MEN'S CHRISTIAN ASSOCIATION VALL 6022575126 350 NORTH FIRST AVENUE PHOENIX AZ 85003 RALPH YOHE PRESIDENT/CEO 6022575126 2014-11-15 1 AMY A O'LOUGHLIN P00869687 6022646835 2013 2015-11-30 17:44:51Z RALPH YOHE 350 N FIRST AVE PHOENIX AZ 85003 38437418 0 X VALLEYYMCA.ORG X 1938 AZ ENRICH THE QUALITY OF MENTAL, PHYSICAL, SPIRITUAL AND SOCIAL LIFE FOR INDIVIDUALS, FAMILIES... ENRICH THE QUALITY OF MENTAL, PHYSICAL, SPIRITUAL AND SOCIAL LIFE FOR INDIVIDUALS, FAMILIES AND ENRICH THE QUALITY OF MENTAL, PHYSICAL, SPIRITUAL AND SOCIAL LIFE FOR INDIVIDUALS, FAMILIES AND COMMUNITIES. THE VISION OF THE YMCA IS TO BE A PREMIER PROVIDER OF PROGRAMS AND SERVICES THAT ENHANCE QUALITY OF LIFE. 37 34 2120 2469 0 0 6970713 7071801 28409448 26000889 604930 102515 918362 908080 36903453 34083285 0 0 0 0 18538479 17485235 0 0 714178 22159236 21297668 40697715 38782903 -3794262 -4699618 63106240 59826297 43665637 43368403 19440603 16457894 X ENRICH THE QUALITY OF MENTAL, PHYSICAL, SPIRITUAL AND SOCIAL LIFE FOR INDIVIDUALS, FAMILIES AND COMMUNITIES. THE VISION OF THE YMCA IS TO BE A PREMIER PROVIDER OF PROGRAMS AND SERVICES THAT ENHANCE QUALITY OF LIFE. 0 0 10942237 7668527 YOUTH DEVELOPMENT: OUR YMCA IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. WE BELIEVE THAT ALL KIDS DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THAT'S WHY WE HELP YOUNG PEOPLE CULTIVATE THE VALUES, SKILLS AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH AND EDUCATIONAL ACHIEVEMENT. OUR YMCA PROGRAMS, SUCH AS CHILDCARE, EDUCATIONAL PROGRAMS, SPORTS, ACTIVITIES, SUMMER DAY CAMPS, OVERNIGHT CAMPS, SWIM PROGRAMS, TEEN LEADERSHIP PROGRAMS, EVENTS, CLUBS AND VOLUNTEERING PROGRAMS, OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL AND EMOTIONAL GROWTH. EFFORTS TO BROADEN THE ACCESSIBILITY OF OUR YOUTH MEMBERSHIP AND PROGRAM PARTICIPATION INCLUDE SUBSIDIES AND DIRECT FINANCIAL ASSISTANCE. IN 2013, THE VALLEY OF THE SUN YMCA SERVED OVER 65,000 YOUTH UNDER THE AGE 18 THROUGH MEMBERSHIP AND PROGRAM ACTIVITIES. 17594462 18099033 HEALTHY LIVING: THE Y IS A LEADING VOICE ON HEALTH AND WELL-BEING. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH AND FOSTER CONNECTIONS THROUGH FITNESS, SPORTS, FUN AND SHARED INTERESTS. AS A RESULT, OVER 150,000 PEOPLE IN OUR COMMUNITY ARE RECEIVING THE SUPPORT, GUIDANCE AND RESOURCES THEY NEED TO ACHIEVE GREATER HEALTH IN SPIRIT, MIND AND BODY. THIS IS PARTICULARLY IMPORTANT AS OUR NATION STRUGGLES WITH OBESITY, WORK/LIFE BALANCE ISSUES AND INDIVIDUAL SEARCHES FOR PERSONAL FULFILLMENT. OUR PROGRAMS PROVIDE SUPPORT FOR HEALTHY FAMILIES INCLUDING DIABETES PREVENTION, SUBSIDIZED MEALS FOR CHILDREN IN NEED, AND A FREE MEDICAL & DENTAL CLINIC THAT IS PROVIDING FOR MANY CHILDREN THE FIRST MEDICAL OR DENTAL SERVICE THEY HAVE EXPERIENCED. THESE PROGRAMS ARE ACCESSIBLE, AFFORDABLE AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES AND INCOME LEVELS. IN ADDITION TO PROVIDING FINANCIAL ASSISTANCE TO PEOPLE WHO OTHERWISE MAY NOT HAVE BEEN ABLE TO AFFORD TO PARTICIPATE, THE YMCA PROVIDES SUBSIDIZED MEMBERSHIPS FOR SENIORS, MILITARY VETERANS AND COMMUNITY GROUPS. 3341969 1089826 SOCIAL RESPONSIBILITY: OUR YMCA BELIEVES IN GIVING BACK AND SUPPORTING OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS FOR MORE THAN 122 YEARS. Y PROGRAMS, SUCH AS TUTORING, JUVENILE INTERVENTION, MENTORING, SENIOR OUTREACH, YOUTH & GOVERNMENT, YOUTH WORKFORCE DEVELOPMENT, MILITARY OUTREACH, MIRACLE LEAGUE (A SPECIAL SURFACE SPORTS FIELD FOR PHYSICALLY AND INTELLECTUALLY DISABLED YOUTH), AND DOWNTOWN HOUSING FOR THOSE IN LIFE TRANSITION, ARE EXAMPLES OF HOW WE DELIVER TRAINING, RESOURCES AND SUPPORT THAT EMPOWER OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS AND OVERCOME OBSTACLES. IN 2013, WE ENGAGED NEARLY 2,500 YMCA VOLUNTEERS IN ACTIVITIES THAT STRENGTHEN OUR COMMUNITY AND PAVE THE WAY FOR FUTURE GENERATIONS TO THRIVE. 31878668 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 1 219 0 1 2120 1 0 0 0 0 0 1 1 0 0 0 0 X 37 34 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AZ X SUSAN SUMAN 6022575126 350 N FIRST AVE PHOENIX AZ 85003 DAVID ADAME BOARD MEMBER 5.00 X 0 0 0 BRAD ALBERT BOARD MEMBER 5.00 X 0 0 0 MICHAEL BRILZ BOARD MEMBER 5.00 X 0 0 0 JANICE BURNETT BOARD CHAIR 5.00 X X 0 0 0 MOLLY BUSCH BOARD MEMBER 5.00 X 0 0 0 PAMELA CHAN BOARD MEMBER 5.00 X 0 0 0 FRANK COUMIDES BOARD MEMBER 5.00 X 0 0 0 DAVID CRAWFORD BOARD MEMBER 5.00 X 0 0 0 CON ENGLEHORN BOARD MEMBER 5.00 X 0 0 0 MICHAEL FRANKS BOARD MEMBER 5.00 X 0 0 0 LARRY GLANDON BOARD MEMBER 5.00 X 0 0 0 RONALD GOODSON BOARD MEMBER 5.00 X 0 0 0 LINDA GORMAN BOARD MEMBER 5.00 X 0 0 0 JAMES GREENER BOARD MEMBER 5.00 X 0 0 0 LYNNE HERNDON TREASURER 5.00 X X 0 0 0 GARY HICKEL BOARD VICE CHAIR 5.00 X X 0 0 0 DON ISAACSON BOARD MEMBER 5.00 X 0 0 0 JEFF ITTEL BOARD MEMBER 5.00 X 0 0 0 JERI JONES BOARD MEMBER 5.00 X 0 0 0 MICHAEL KING BOARD MEMBER 5.00 X 0 0 0 LISA LAVOLE BOARD MEMBER 5.00 X 0 0 0 DUANE LIVINGSTON BOARD MEMBER 5.00 X 0 0 0 TIM LLOYD BOARD MEMBER 5.00 X 0 0 0 LEIGH MCGILL BOARD MEMBER 5.00 X 0 0 0 DAVID MILLER BOARD MEMBER 5.00 X 0 0 0 ROBERT NICHOLS BOARD MEMBER 5.00 X 0 0 0 SHANA O'CONNER BOARD MEMBER 5.00 X 0 0 0 JIM PITMAN BOARD MEMBER 5.00 X 0 0 0 CHARLES RIBBE BOARD MEMBER 5.00 X 0 0 0 JORDAN ROSE BOARD MEMBER 5.00 X 0 0 0 VICKI SANDLER BOARD MEMBER 5.00 X 0 0 0 MARK SIMS BOARD MEMBER 5.00 X 0 0 0 MARK STAPP BOARD MEMBER 5.00 X 0 0 0 STEVEN STOAKS BOARD MEMBER 5.00 X 0 0 0 AMY THURSTON SECRETARY 5.00 X X 0 0 0 JEFF TURNER BOARD MEMBER 5.00 X 0 0 0 REBECCA WINTERSCHEIDT BOARD MEMBER 5.00 X 0 0 0 JOHN T BYRD BOARD MEMBER 5.00 X 0 0 0 JENNY LANG BOARD MEMBER 5.00 X 0 0 0 GEORGE SCOBAS PRESIDENT/CEO 40.00 2.00 X 293785 0 45305 GEORGE DIFLAVIS SR VICE-PRESIDENT/CFO 40.00 2.00 X 184543 0 38469 KERRI O'BRIEN SR VICE-PRESIDENT/COO 40.00 X 185880 0 4114 ARACELI LAURO SR VICE-PRESIDENT/HR 40.00 X 155352 0 19748 JULIET STARKEY VICE-PRESIDENT 40.00 X 104745 0 17978 CHARLES CORNS VICE PRESIDENT 40.00 X 113197 0 10505 JAMES DIAZ VP OF MARKETING 40.00 X 103115 0 9727 LAWRENCE THOMPSON CHIEF OPERATING OFFICER 40.00 X 121865 0 15575 1262482 0 161421 8 0 1 0 MORRIS ANDERSON 55 W MONROE CHICAGO IL 60603 FINANCIAL ADVISOR 198003 RICHARD SWARTZ 210 N 108TH DR AVONDALE AZ 85323 YOUTH SPORTS OFFICIALS 144983 CYBERTRAILS LLC W LONE CACTUS DR PHOENIX AZ 85027 COMPUTER CONSULTANTS 143043 ROSE LAW GROUP 6613 N SCOTTSDALE RD SCOTTSDALE AZ 85250 REAL ESTATE LEGAL ADVISE 135013 SNELL & WILMER 400 E VAN BUREN PHOENIX AZ 85004 GENERAL COUNSEL 119611 10 797856 383228 2340237 3550480 54070 7071801 HEALTHY LIVING 813410 17388577 17388577 YOUTH DEVELOPMENT 813410 7555529 7555529 SOCIAL RESPONSIBILITY 813410 1056783 1056783 26000889 90542 90542 441308 0 441308 441308 441308 3877777 65324 3645322 285806 232455 -220482 11973 11973 209814 383228 209814 0 326187 213191 112996 112996 WELLNESS CTR PROGRAMS 900099 225859 225859 MISCELLANEOUS 900099 76334 76334 INSURANCE REFUNDS 900099 51583 51583 353776 34083285 26857386 0 154098 752096 157940 511425 82731 13991474 11693668 2032651 265155 854237 647052 188521 18664 601103 363875 220308 16920 1286325 1022371 233375 30579 519600 88810 396148 34642 429793 53007 372789 3997 33000 33000 31000 31000 1592194 1166998 275019 150177 1327636 1252907 65997 8732 2244041 2174610 28942 40489 823749 48852 774239 658 4610666 4247621 353015 10030 405538 324377 75688 5473 64116 37639 25021 1456 1830809 1409238 421571 291237 278371 11546 1320 4710261 4662595 47666 1004516 994956 9560 OTHER MISC. EXPENSES 1379512 1253781 82576 43155 38782903 31878668 6190057 714178 1449302 1322645 58093 363722 144419 539986 1276290 630547 129172 149438 416269 193057 112586210 60192444 54059691 52393766 4050836 1453922 0 41501 1522168 2737713 63106240 59826297 2024839 2467654 798473 1915881 25177305 24680176 10637554 10691760 5027466 3612932 43665637 43368403 X 11246502 8087025 3152142 3450500 5041959 4920369 19440603 16457894 63106240 59826297 X -4699618 -31614 1748523 X 0 1 X 1 1 1 X 10868799 7500318 8490725 8837572 7071801 42769215 27071789 27596716 28183092 28933612 26768384 138553593 209814 209814 37940588 35097034 36673817 37771184 34049999 181532622 625000 1378243 535099 249049 101500 2888891 0 625000 1378243 535099 249049 101500 2888891 178643731 -151683 14802 59708 218806 90542 232175 -151683 14802 59708 218806 90542 232175 353776 353776 37788905 35111836 36733525 37989990 34494317 182118573 0.98090 0.98080 0.00130 0.00250 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: WELLNESS CTR PROGRAMS - 2013 AMOUNT: $ 225,859. INSURANCE REFUNDS - 2013 AMOUNT: $ 51,583. MISCELLANEOUS INCOME - 2013 AMOUNT: $ 76,334. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3269552 11166 274539 2258929 23350 1272978 3041326 3635 340462 86406 29465 3269552 3160476 3708 -8544 89163 25151 3041326 2989292 36385 301997 144801 22397 3160476 2536002 93173 576796 186344 30335 2989292 0.72800 0.27200 0.00000 0 0 9548475 9548475 78308911 39701617 38607294 24161239 20490827 3670412 567585 567585 52393766 INTEREST RATE SWAP LIABILITY 3230432 DEFERRED RENT 382500 3612932 X 34281226 209914 209914 34071312 11973 11973 34083285 39469843 686940 686940 38782903 0 38782903 PART X, LINE 2: THE VALLEY OF THE SUN YOUNG MEN'S CHRISTIAN ASSOCIATION QUALIFY AS TAX-EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND, THEREFORE, THERE IS NO PROVISION FOR INCOME TAXES IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. IN ADDITION, THE VALLEY OF THE SUN YOUNG MEN'S CHRISTIAN ASSOCIATION AND DESERT FOOTHILLS QUALIFY FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170 OF THE CODE AND HAVE BEEN CLASSIFIED AS ORGANIZATIONS THAT ARE NOT PRIVATE FOUNDATIONS. INCOME DETERMINED TO BE UNRELATED BUSINESS TAXABLE INCOME (UBTI) WOULD BE TAXABLE. NORTHWEST VALLEY FAMILY YMCA, LLC IS TREATED AS A DISREGARDED ENTITY FOR INCOME TAX PURPOSES, AND ACCORDINGLY, ALL INCOME AND EXPENSES ARE PASSED THROUGH TO THE VALLEY OF THE SUN YOUNG MEN'S CHRISTIAN ASSOCIATION. THE ASSOCIATION EVALUATES THEIR UNCERTAIN TAX POSITIONS, IF ANY, ON A CONTINUAL BASIS THROUGH REVIEW OF THEIR POLICIES AND PROCEDURES, REVIEW OF THEIR REGULAR TAX FILING, AND DISCUSSIONS WITH OUTSIDE EXPERTS. MANAGEMENT DOES NOT BELIEVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS EXIST AS OF DECEMBER 31, 2013. THE FEDERAL AND STATE TAX RETURNS OF VALLEY OF THE SUN YOUNG MEN'S CHRISTIAN ASSOCIATION FOR 2010, 2011 AND 2012 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: DESERT FOOTHILLS YMCA REVENUES 100. EXPENSES FROM FUNDRAISING EVENTS 209,814. PART XI, LINE 4B - OTHER ADJUSTMENTS: REALIZED GAINS ON INVESTMENTS 232,455. LOSS ON SALE OF ASSETS -220,482. PART XII, LINE 2D - OTHER ADJUSTMENTS: DESERT FOOTHILLS YMCA EXPENSES 477,126. EXPENSES FROM FUNDRAISING EVENTS 209,814. GOLF 294701 236083 58618 45297 13321 RACES 172182 94358 77824 77824 2 126159 52787 73372 10800 62572 593042 383228 209814 56097 153717 209814 0 X X X 0 0 0 0 0 0 0 0 0 GEORGE SCOBAS PRESIDENT/CEO 289405 0 0 0 4380 0 30600 0 14705 0 339090 0 0 0 GEORGE DIFLAVIS SR VICE-PRESIDENT/CFO 181363 0 0 0 3180 0 23764 0 14705 0 223012 0 0 0 KERRI O'BRIEN SR VICE-PRESIDENT/COO 185584 0 0 0 296 0 0 0 4114 0 189994 0 0 0 ARACELI LAURO SR VICE-PRESIDENT/HR 150700 0 0 0 4652 0 18257 0 1491 0 175100 0 0 0 A IDA COUNTY OF MARICOPA 860445263 56682HBF5 2008-10-28 30000000 CAPITAL CONSTRUCTION 0 0 0 A 30000000 16880625 408900 427204 12283271 2010 1 0 0 1 A 0 0 0 0 1 0 1 A 0 0 0 0 1 0 0 0 0 A 0 ROSE LAW GROUP COMMON DIRECTOR 140856 LEGAL SVS 0 SIMS BUSINESS SYSTEMS COMMON DIRECTOR 143091 EQUIP. SVS 0 RELIANCE BUILD COMMON DIRECTOR 1403806 CONSTRUCT. 0 SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: ROSE LAW GROUP - JORDAN ROSE(A) NAME OF PERSON: SIMS BUSINESS SYSTEMS - MARK SIMS(A) NAME OF PERSON: RELIANCE BUILD - STEVEN STOAKS X DEBT RELIEF 1 54070 FMV 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 1 THE BOARD HAS DELEGATED AUTHORITY TO THE EXECUTIVE COMMITTEE AND VARIOUS SUB COMMITTEES TO ASSIST IN DAY TO DAY DECISIONS. FORM 990, PART VI, SECTION B, LINE 11 THE 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND IS REVIEWED BY THE AUDIT COMMITTEE AND BOARD OF DIRECTORS PRIOR TO BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL MEMBERS ARE REQUIRED TO LIST IN DETAIL ANY CONFLICTS OF INTEREST AND TO SIGN OFF ON AN ANNUAL BASIS. ANY GOVERNING BODY MEMBER HAVING A POTENTIAL OR ACTUAL CONFLICT OF INTEREST ON ANY MATTER SHALL DISCLOSE THE EXISTENCE OF THE CONFLICT OF INTEREST, SHALL NOT PARTICIPATE IN DISCUSSION OF THAT MATTER UNLESS SUCH PARTICIPATION IS REQUIRED TO REACH AN INFORMED DECISION, SHALL NOT VOTE ON THE MATTER, AND MAY BE REQUESTED TO LEAVE THE MEETING DURING SUBSEQUENT DISCUSSION AND VOTING. THE MINUTES OF THE MEETING SHALL REFLECT THE DISCLOSURE AND ABSTENTION. THE GOVERNING BODY SHALL DETERMINE IF THE PROPOSED ACTION IS FAIR TO THE ASSOCIATION. IN MAKING SUCH DETERMINATIONS, THE GOVERNING BODY MAY REQUIRE A PUBLIC BIDDING PROCESS OR A COMPETITOR SURVEY CONDUCTED BY A DISINTERESTED STAFF MEMBER OR GOVERNING BOARD MEMBER. THE RESULTS OF THE BIDDING OR COMPETITIVE SURVEY MAY BE ENTERED INTO THE MINUTES. IF A BIDDING PROCESS OR COMPETITIVE SURVEY IS OBTAINED, IT SHALL BE MADE AVAILABLE TO THE EXECUTIVE COMMITTEE FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 15 SENIOR MANAGEMENT IS REVIEWED BY THE EXECUTIVE COMMITTEE. THIRD PARTY DATA IS USED TO DEVELOP CONSISTENT STANDARDS OF COMPENSATION. AN EXECUTIVE COMMITTEE MADE UP OF INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION OF THE CHIEF EXECUTIVE OFFICER AND OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION. COMPENSATION INFORMATION FROM SIMILAR SIZE ORGANIZATIONS WITHIN THE YMCA NETWORK AND OTHER NONPROFIT ORGANIZATIONS IS USED ANNUALLY TO DETERMINE COMPENSATION LEVELS. ALL DISCUSSIONS AND DECISIONS ARE DOCUMENTED CONTEMPORANEOUSLY IN THE MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 ALL INFORMATION IS LISTED ON THE YMCA WEBSITE. FORM 990, PART XI, LINE 9: CHANGE IN FAIR VALUE OF INTEREST RATE SWAP LIAB. 1,797,036. GAIN (LOSS) ON UNCOLLECTIBLE PLEDGES -48,513. DESERT FOOTHILLS YMCA & COMMUNITY CENTER 350 N FIRST AVE PHOENIX AZ 85003 841688380 FUNDRAISING AZ 501(C)(3) LINE 1 VALLEY OF THE SUN YMCA 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0