2013-08-06T13:00:10-05:00 2012-12-31 420714325 MCGLADREY LLP 7200 GLEN FOREST DRIVE STE 200 RICHMOND VA 23226 990 2012-01-01 540505986 YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER RICHMOND YOUN 8046499622 2 West Franklin Street Richmond VA 23220 W RANDOLPH SPEARS 2013-07-30 true P00735726 8042822121 2012 2016-02-24 21:20:13Z YMCA OF GREATER RICHMOND TIMOTHY JOYCE 2 West Franklin Street Richmond VA 23220 44863055 false X YMCARICHMOND.ORG X 1856 VA TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND & BODY FOR ALL. 62 58 2883 8279 0 0 4336391 4259769 32641786 34246116 533195 362036 286458 280921 37797830 39148842 330357 341927 0 0 21296905 22439386 142332 9075 2059116 14915061 15871838 36684655 38662226 1113175 486616 80949648 80468938 30184587 28831146 50765061 51637792 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 177,696 PEOPLE IN 2012. false false 21136560 25576160 HEALTHY LIVING IS THE LARGEST OF THREE PROGRAM SERVICE EXPENSES. THE Y'S COMMITMENT TO HEALTHY LIVING MAKES IT 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. THIS AREA OF SERVICE TOUCHES ALL AGES - INFANTS TO SENIORS. THIS IS ESPECIALLY IMPORTANT AS OUR NATION STRUGGLES WITH AN OBESITY CRISIS, FAMILIES STRUGGLE WITH WORK/LIFE BALANCE, AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. IN 2012, 67,560 SWIM LESSONS WERE TAUGHT AND 8,983 CHILDREN WERE ENROLLED IN YOUTH SPORTS. ONE HUNDRED AND FIFTY-ONE AREA CORPORATIONS PARTNERED WITH THE YMCA FOR WELLNESS INITIATIVES FOR EMPLOYEES. 10015173 8601430 YOUTH DEVELOPMENT IS THE SECOND LARGEST OF THE PROGRAM SERVICE EXPENSES. OUR YMCA IS COMMITTED TO YOUTH DEVELOPMENT BY NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. WE BELIEVE THAT ALL CHILDREN 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. IN 2012, 4,147 CHILDREN ATTENDED SUMMER CAMP; AND 3,649 CHILDREN ENROLLED IN PRESCHOOL, BEFORE- AND AFTER-SCHOOL PROGRAMS AT 42 YMCA BRANCH AND SCHOOL SITES. 1969545 341927 14869 SOCIAL RESPONSIBILITY IS THE THIRD LARGEST PROGRAM SERVICE EXPENSE. OUR YMCA IS COMMITTED TO SOCIAL RESPONSIBILITY BY GIVING BACK AND SUPPORTING OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS FOR MORE THAN 159 YEARS. IN 2012, 8,279 PEOPLE VOLUNTEERED THEIR TIME IN YMCA OF GREATER RICHMOND PROGRAMS; YMCA BRIGHT BEGINNINGS PROVIDED DISADVANTAGED CHILDREN WITH BACK-TO-SCHOOL SHOPPING AND GRADE-SPECIFIC SUPPLIES; YMCA TEEN PROGRAMS REACH ONE-FIFTH OF ALL TEENS IN THE RICHMOND METRO AREA; AND MORE THAN 10,000 ADULTS OVER AGE 65 WERE ENGAGED IN YMCA PROGRAMS. 33121278 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 138 0 2883 true false false false false false true true false false false false X 62 58 false false false 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 ABIGAIL FARRIS ROGERS 2.00 X 0 0 0 BRAD H BOOKER 2.00 X 0 0 0 CHERYL J MINOR 1.00 X 0 0 0 CLAUDIA N MACSWAIN 2.00 X 0 0 0 CORA SLADE SALZBERG 1.00 X 0 0 0 CYANE B CRUMP 1.00 X 0 0 0 DAVID A HEACOCK 1.00 X 0 0 0 DONALD B GARBER 1.00 X 0 0 0 DONALD S RICHARDS 1.00 X 0 0 0 DOUGLAS D WESTMORELAND 1.00 X 0 0 0 E CHRISTOPHER SCHUTT 1.00 X 0 0 0 GARY M GORE 1.00 X 0 0 0 GARY ROGLIANO 1.00 X 0 0 0 GENEVIEVE A ROBERTS 1.00 X 0 0 0 GERALD L HAGEN JR 1.00 X 0 0 0 HARTWELL H ROPER 2.00 X 0 0 0 HARVARD SMITH 1.00 X 0 0 0 J MICHAEL GRAPPONE 1.00 X 0 0 0 JACK A HOLMES 1.00 X 0 0 0 JAMELLE SMITH WILSON 2.00 X 0 0 0 JAMES BLANDFORD 1.00 X 0 0 0 JAMES FINNEY 1.00 X 0 0 0 JAMES STRICKLAND 1.00 X 0 0 0 JOHN B WAKE JR 2.00 X 0 0 0 JOHN KEMPER 1.00 X 0 0 0 JOSEPH DZIEDZIC 1.00 X 0 0 0 JOSEPH M LAWRENCE 1.00 X 0 0 0 JOSEPH REID III 1.00 X 0 0 0 KAREN S PROPS 1.00 X 0 0 0 KIRK E SPITZER 1.00 X 0 0 0 LERLA JOSEPH 1.00 X 0 0 0 MARC B MOYERS 2.00 X 0 0 0 MARILYN G NORMAN 2.00 X 0 0 0 MARK T WATKINS 1.00 X 0 0 0 MARTHA RHODES 1.00 X 0 0 0 MARTY H KILGORE 1.00 X 0 0 0 MICHAEL D DAVIS 2.00 X 0 0 0 MICHAEL DAVID ROBINSON 1.00 X 0 0 0 NANCY NEWTON ROGERS 2.00 X 0 0 0 NICHOLAS G WALKER 1.00 X 0 0 0 NORMA NELSON 1.00 X 0 0 0 O REID ASHE JR 1.00 X 0 0 0 R CRAIG SURO 1.00 X 0 0 0 RAYMOND E MOORE 2.00 X 0 0 0 RICHARD SOWERS 1.00 X 0 0 0 ROBERT F CARREL 1.00 X 0 0 0 ROBERT M ALEXANDER 1.00 X 0 0 0 ROBERT M PARKER 1.00 X 0 0 0 ROBERT SHERRILL 1.00 X 0 0 0 ROBERT THOMPSON 1.00 X 0 0 0 SCOTT STRICKLER 1.00 X 0 0 0 SHERYL D BAILEY 1.00 X 0 0 0 THOMAS E SHOCKLEY 1.00 X 0 0 0 THOMAS F GARNER JR 1.00 X 0 0 0 THOMAS M STINSON 1.00 X 0 0 0 TIFFANY B ARMSTRONG 1.00 X 0 0 0 TIMOTHY MURPHY 1.00 X 0 0 0 TRACEY A RAGSDALE 1.00 X 0 0 0 WILFORD H BALL III 2.00 X 0 0 0 WILLIAM COLLINS 1.00 X 0 0 0 WILLIAM G PAPPAS 1.00 X 0 0 0 WYATT S BEAZLEY IV 1.00 X 0 0 0 BARRY M TAYLOR 40.00 X 242462 0 36545 WILLIAM R SPEARS 40.00 X 151360 0 22700 KAREN KEEGAN 40.00 X 153177 0 23881 KATHY JENTGEN 40.00 X 101489 0 19519 MARY GENTRY ROBERTS 40.00 X 108257 0 18362 MEGAN O'NEILL 40.00 X 111455 0 30387 NANCY R TREGO 40.00 X 136657 0 21917 RICHARD P LYONS 40.00 X 145201 0 28092 1150058 0 201403 8 false true false LOUGHRIDGE AND COMPANY LLC 5711 STAPLES MILL ROAD SUITE 100 RICHMOND VA 23228 CONSTRUCTION 5527046 JAMES CENTER PROPERTY LLC PO BOX 8000 DEPT 454 BUFFALO NY 14267 RENT 354586 WORLEY ASSOCIATES-ARCHITECTS 908 N THOMPSON STREET RICHMOND VA 23230 ARCHITECTS 327303 DAXKO 600 UNIVERSITY PARK PLACE STE 500 BIRMINGHAM AL 35209 SOFTWARE SERVICES 265580 RICHARD NELSON 3204 CLIFF AVENUE RICHMOND VA 23222 CLEANING SERVICES 169732 7 447128 24891 3787750 162677 4259769 MEMBERSHIP - SEE STMT 624100 22425850 22425850 CHILDCARE - SEE STMT 624410 8616299 8616299 FITNESS - SEE STMT 713940 3137957 3137957 TRAINING FEES - SEE STMT 624100 53656 53656 CHILDCARE - SEE STMT 624410 12354 12354 0 0 0 0 34246116 218850 218850 0 0 232175 232175 0 232175 232175 5744995 18654 5621330 -867 123665 19521 143186 143186 64328 24891 51483 12845 12845 0 62400 42267 20133 0 20133 VENDING COMMISSIONS 722210 15768 0 15768 0 0 0 0 0 0 15768 39148842 34246116 0 642957 0 341927 341927 0 0 803006 234736 428973 139297 0 17867792 15344488 1228160 1295144 1178537 910270 133958 134309 899952 679362 113538 107052 1690099 1448821 129815 111463 0 31375 31375 47050 47050 3000 3000 9075 9075 47537 47537 406222 262664 134044 9514 599629 327266 272363 1257184 1111612 133229 12343 646253 222063 379418 44772 0 5703052 5625996 67352 9704 537438 484125 41904 11409 0 183078 104202 73327 5549 326298 326298 286590 286590 3193887 3018100 142956 32831 16195 15984 211 SUPPLIES 1699564 1573129 126435 EMPLOYEE EXPENSE 274653 246309 23419 4925 SMALL EQUIMENT 405767 405767 BAD DEBT EXPENSE 81494 81494 125572 70075 50203 5294 38662226 33121278 3481832 2059116 0 4734 4866 12469763 6855125 2606184 2206288 213333 261710 0 0 125180 347139 97496066 34149443 54791306 63346623 6950474 6654575 0 0 0 0 3788674 792612 80949648 80468938 2839786 2767398 935904 963188 24965000 23805000 117920 124666 0 1145518 1009153 180459 161741 30184587 28831146 X 45583555 46058055 2430780 2798571 2750726 2781166 50765061 51637792 80949648 80468938 486616 386115 0 X false true true false X 6482746 6089301 5731048 4327141 4249069 26879305 0 0 6482746 6089301 5731048 4327141 4249069 26879305 1336797 25542508 554109 399662 383064 484483 451025 2272343 0 0 29151648 31683867 0.87620 0.87000 X OTHER INCOME, SCHEDULE A, PART II, LINE 10, 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 Description of the activities reported on Lines 1a through 1i Schedule C, Part II-B, Line 1 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 5290703 85070 576347 188298 84739 5679083 5477428 127231 -40515 183802 89639 5290703 4873628 104735 682428 93146 90217 5477428 3984645 116651 1022362 138053 111977 4873628 0.26000 0.49000 0.25000 true false 6784418 6784418 77196995 24756361 52440634 163892 52032 111860 12159138 8749501 3409637 1191623 591549 600074 63346623 0 CAPITAL LEASE OBLIGATION 161741 161741 X GOLF TOURNAMENT 20118 7150 12968 250 675 5500 5098 TEEN FUNDRAISER 16891 16891 8125 3 22028 15641 6387 102 788 4121 4414 59037 22791 36246 250 777 788 9621 0 17637 29073 7173 true BRIGHT BEGINNINGS SCHOOL SUPPLIES AND CLOTHING 2295 321444 FMV SCHOOL SUPPLIES AND CLOTHING TUITION ASSISTANCE PAID TO BRIDGEWATER COLLEGE AND BLESSED SACRAMENT HUGUENOT 2 5500 CHRISTMAS CONNECTIONS 496 14830 FMV CLOTHING, TOYS, BICYCLES ASSISTANCE WITH CLOTHING 3 153 FMV SHOES AND COATS X true true X X X X false false false false false false false false false BARRY M TAYLOR 242462 0 0 0 0 0 30116 0 6429 0 279007 0 0 0 WILLIAM R SPEARS 151360 0 0 0 0 0 18303 0 4397 0 174060 0 0 0 KAREN KEEGAN 153177 0 0 0 0 0 18881 0 5000 0 177058 0 0 0 RICHARD P LYONS 145201 0 0 0 0 0 18526 0 9566 0 173293 0 0 0 NANCY R TREGO 136657 0 0 0 0 0 17000 0 4917 0 158574 0 0 0 Health or social club dues or initiation fees Schedule J, Part I, Line 1a 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 false 0.0000 0.0000 0.0000 false 0.000000 false true A false true false false true false 0.0 false false false 0.0 false false true A false ISSUER NAME: ECONOMIC DEV AUTHORITY OF THE TOWN OF ASHLAND SCHEDULE K, PART I, COLUMN (F) 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 GRAPPONEMATTHEW CLARKE MEMBER OF THE BOARD OF DIRECTORS/MEMBER OF THE BOARD OF DIRECTORS 501133 MR. GRAPPONE, A BOARD MEMBER DURING 2012 AND PRIOR, JOINED WACHOVIA (NOW WELLS FARGO) DURING 2009 AND IS EMPLOYED THERE AS AN INVESTMENT ADVISOR. MR. CLARKE IS A SENIOR VICE PRESIDENT OF WELLS FARGO. THE YMCA OF GREATER RICHMOND 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 COMPETITIVE BID PROCESSES AND WITH THE FULL KNOWLEDGE OF THE BOARD OF DIRECTORS. MESSRS. GRAPPONE AND CLARKE HAVE ABSTAINED FROM ANY INVOLVEMENT WITH RESPECT TO THE ENGAGEMENT OF WELLS FARGO. false KAREN KEEGAN EXECUTIVE VP & CHIEF OPERATING OFFICER OF THE YMCA OF GREATER RICHMOND 71201 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 DIRECTLY 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 REVIEWS OR SALARY ADJUSTMENTS. false DAVID A HEACOCKCARTER REID MEMBER OF THE BOARD OF DIRECTORS/SPOUSE OF MEMBER OF THE BOARD OF DIRECTORS (JOSEPH REID) 1086755 MR. HEACOCK IS THE PRESIDENT AND CHIEF NUCLEAR OFFICER OF DOMINION NUCLEAR, A COMPONENT OF DOMINION VIRGINIA POWER AND SERVED ON THE YMCA'S BOARD DURING 2012 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 DOUG WESTMORELAND MEMBER OF THE BOARD OF DIRECTORS 180892 MR. WESTMORELAND, A BOARD MEMBER DURING 2012 AND PRIOR, IS AN OFFICER OF MOSELEY ARCHITECTS. MOSELEY ARCHITECTS PROVIDES SERVICES TO THE YMCA. MOSELEY ARCHITECTS WAS SELECTED FOR THESE SERVICES THROUGH A COMPETITIVE BID PROCESS AND WITH THE FULL KNOWLEDGE OF THE BOARD OF DIRECTORS. MR. WESTMORELAND HAS ABSTAINED FROM ANY INVOLVEMENT WITH RESPECT TO THE ENGAGEMENT OF MOSELEY ARCHITECTS. false X 19016 SUPPLIES FOR BRIGHT BEGINNINGS AND CHRISTMAS CONNECTIONS X 31 92362 MARKET VALUE X FITNESS EQUIPMENT 7 17983 MARKET VALUE X FOOD 3 32301 MARKET VALUE X FACILITY MAINTENANCE SUPPLIES 3 1015 MARKET VALUE 0 false true true Third parties used to solicit, process, or sell noncash contributions Schedule M, Part I, Line 32b THE ORGANIZATION UTILIZES A BROKERAGE FIRM TO RECEIVE AND SELL DONATED SECURITIES. Number of contributions or items contributed. Schedule M, part I, column (b), Line 5 Number of contributions or items contributed. Schedule M, part I, column (b), Line other=FITNESS EQUIPMENT Number of contributions or items contributed. Schedule M, part I, column (b), Line other=FOOD Number of contributions or items contributed. Schedule M, part I, column (b), Line other=FACILITY MAINTENANCE SUPPLIES BREAKDOWN OF PROGRAM SERVICE REVENUE FORM 990, PART I, LINE 9 MEMBERSHIP DUES 22,425,850 CHILD CARE AS COMMUNITY SERVICE, INCLUDING PRESCHOOL, BEFORE & AFTER SCHOOL AND DAY CAMP 8,616,299 FITNESS & WELLNESS, SOCIAL DEVELOPMENT PROGRAMS 3,137,957 CHILD CARE DURING MEMBER USE OF FACILITIES 12,354 TRAINING FEES FROM OTHER YMCAS 53,656 TOTAL 34,246,116 Delegate broad authority to a committee Form 990, Part VI, Section A, Line 1a 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. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b 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 2012 FORM 990 WAS REVIEWED WITH THE AUDIT COMMITTEE AT ITS MEETING ON JUNE 19, 2013. 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. Conflict of interest policy Form 990, Part VI, Section B, Line 12c 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. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a 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. Process used to establish compensation of other officers/key employees Form 990, Part VI, Section B, Line 15b SEE EXPLANATION FOR FORM 990, PART VI, SECTION B, LINE 15A Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 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 I GOVERNANCE AND FINANCIAL MATTERS.