2013-10-10T13:21:30-05:00 2012-12-31 231518888 MAILLIE LLP PO BOX 680 OAKS PA 194560680 990 2012-01-01 231365994 YMCA OF THE BRANDYWINE VALLEY YMCA 6106439622 ONE EAST CHESTNUT STREET WEST CHESTER PA 19380 DENISE L DAY 6106439622 2013-09-30 1 WILLIAM BRESLAWSKI JR CPA P01437547 6109351420 2012 2016-02-24 21:20:13Z DENISE L DAY ONE EAST CHESTNUT STREET WEST CHESTER PA 19380 33220640 0 X WWW.YMCABWV.ORG X 1892 PA TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. 28 28 2154 3913 0 0 2836339 2547984 29799788 29886840 -70039 94146 509394 470635 33075482 32999605 2952634 2883821 0 0 17423269 17384107 0 28803 403280 10489555 10230285 30865458 30527016 2210024 2472589 50224733 51815495 34902228 33662644 15322505 18152851 X SEE PAGE 1, PART 1, NUMBER 1 AND SCHEDULE O FOR ORGANIZATION'S MISSION STATEMENT. 0 0 6639266 676104 9628043 CHILDCARE - 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 CAMP, SCHOOL AGED CHILDCARE AND PRESCHOOL PROGRAM, OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL, AND EMOTIONAL GROWTH. EXPENSES INCLUDE SUBSIDIES AND DIRECT FINANCIAL ASSISTANCE THAT MAKE PARTICIPATION POSSIBLE FOR THE YOUNG PEOPLE WE ENGAGE. FOR ADDITIONAL DETAILS REGARDING THESE CRITICAL PROGRAMS AND THEIR IMPACT, SEE SCHEDULE O. 6816048 1839860 17529463 YMCA MEMBERSHIP - THE YMCA IS A MEMBERSHIP ORGANIZATION THAT INVITES ALL PEOPLE TO JOIN AND BUILD A HEALTHY SPIRIT, MIND, AND BODY. IN 2012, THE YMCA HAD OVER 55,000 MEMBERS OF ALL AGES. WE ARE A VALUES-BASED ORGANIZATION THAT ENCOURAGES OUR MEMBERS AND ALL WHO PARTICIPATE IN YMCA PROGRAMS AND SERVICES TO DEVELOP MORAL AND ETHICAL BEHAVIOR, SELF-ESTEEM, AND LEADERSHIP. THE LARGEST YMCA MEMBERSHIP TYPE IS THE FAMILY CATEGORY. WE GIVE FAMILIES A SAFE, RELIABLE, AND AFFORDABLE PLACE TO GO. RECREATIONAL OPPORTUNITIES SUCH AS FAMILY NIGHTS AND PARENT-TEEN FITNESS CLASSES, FAMILY MARTIAL ARTS, AND NUMEROUS SPECIAL EVENTS LET FAMILIES RELAX AND ENJOY EACH OTHER. YMCA PROGRAMS SUCH AS ADVENTURE GUIDES HELP PEOPLE GROW AS RESPONSIBLE MEMBERS OF FAMILIES. YMCA MEMBERSHIP PROVIDES CHILDREN AND THEIR PARENTS WITH ACTIVITIES THAT FOSTER UNDERSTANDING AND COMPANIONSHIP. 4543568 638595 YMCA HEALTH & FITNESS - 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, 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 AN OBESITY CRISIS, FAMILIES STRUGGLE WITH WORK/LIFE BALANCE, AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE, AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES, AND INCOME LEVELS. FOR ADDITIONAL DETAILS REGARDING THESE CRITICAL PROGRAMS AND THEIR IMPACT, SEE SCHEDULE O. 7722600 367857 2447043 YMCA AQUATICS - YMCA AQUATICS PROGRAMS ARE PART OF THE YMCA'S OVERALL GOAL OF BUILDING HEALTHY SPIRIT, MOND, AND BODY. IN ADDITION TO PROVIDING SPECIFIC SWIMMING AND WATER SAFETY SKILLS, THEY PROMOTE GOOD HEALTH THROUGH REGULAR EXERCISE. THEY ALSO PROMOTE TEAMWORK, SELF-CONFIDENCE, AND LEADERSHIP. IN 2012, WE PROVIDED AQUATICS PROGRAMS FOR OVER 7,000 INDIVIDUALS, INFANTS THROUGH SENIORS. THESE PROGRAMS ARE OFFERED AT FEES AFFORDABLE TO THE COMMUNITY AT LARGE, WITH FINANCIAL ASSISTANCE FOR THOSE WHO CANNOT AFFORD THE FULL FEE. ADDITIONALLY, THE YMCA OFFERS A FREE WATER SAFETY WEEK CALLED SPLASH WHERE HUNDREDS OF LOW-INCOME YOUTH THROUGH OUR SERVICE AREA PARTICIPATED.YMCA YOUTH - YMCA YOUTH AND TEEN PROGRAMS HELP KIDS DEVELOP SELF-ESTEEM AND GOOD VALUES, INCLUDING COOPERATION, RESPECT FOR THE BODY, GOOD CITIZENSHIP, AND A STRONG WORK ETHIC. THOUSANDS OF CHILDREN PARTICIPATED IN YMCA YOUTH RECREATION PROGRAMS IN 2012. YOUTH SPORTS FOCUS ON THE FULL AND EQUAL PARTICIPATION OF ALL; EVERY CHILD PLAYS IN EVERY GAME. YMCA YOUTH SPORTS PROGRAMS ALSO HELP TO STRENGTHEN FAMILIES. PARENTS COACH TEAMS AND TURN OUT, OFTEN WITH BROTHERS AND SISTERS, TO WATCH KIDS PLAY. YOUNG PEOPLE PARTICIPATING IN SPORTS BUILD LIFELONG POSITIVE ATTITUDES, HABITS OF HEALTHY EXERCISE, AND LEARN WAYS TO HAVE FUN AS ADULTS. TEEN ACTIVITIES ARE AMONG THE MOST RAPIDLY GROWING YMCA PROGRAMS, REFLECTING THE GROWING AWARENESS THAT ADOLESCENTS NEED STRUCTURE AND ACTIVITIES, ESPECIALLY IN THE AFTER-SCHOOL HOURS. INTERACTION WITH TEENS WILL HELP PREVENT THE SENSELESS VIOLENCE THAT HAS PLAGUED SO MANY OF OUR COMMUNITIES. 7722600 367857 2447043 25721482 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 1 29 0 1 2154 1 0 0 0 0 0 1 1 0 0 0 0 X 28 28 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 PA X YMCA OF THE BRANDYWINE VALLEY 6106439622 ONE EAST CHESTNUT STREET WEST CHESTER PA 19380 LYNNE BROOKES 1.00 X 0 0 0 AMANDA CABOT 1.00 X 0 0 0 DOUG COFIELL 1.00 X 0 0 0 BRIAN DI SABATINO 1.00 X 0 0 0 TERENCE FARRELL 1.00 X 0 0 0 JOHN A FEATHERMAN III 5.00 X X 0 0 0 KENNETH M GODDU 3.00 X X 0 0 0 MICHAEL GUGLIELMO 1.00 X 0 0 0 ROBERT B HALL 1.00 X 0 0 0 JAMES T HORN 1.00 X 0 0 0 BILL HOSTETTER 1.00 X 0 0 0 ALPHEAUS JOHNSON 1.00 X 0 0 0 CHARLES KOCHKA 1.00 X 0 0 0 BLAKE KRAPF 3.00 X X 0 0 0 HARRY LEWIS 1.00 X 0 0 0 DAN MCDERMOTT 1.00 X 0 0 0 ERIC MILLER 1.00 X 0 0 0 LEO D PARSONS 1.00 X 0 0 0 MICHAEL PIA 1.00 X X 0 0 0 ROBERT E RIGG 1.00 X 0 0 0 RANDALL SCHAUER 1.00 X 0 0 0 JOSEPH TEDESCO 1.00 X 0 0 0 DARYL THOMAS 1.00 X 0 0 0 NANCY VENO 1.00 X 0 0 0 JOSEPH J VISCUSO 3.00 X X 0 0 0 KIM WOODWORTH 1.00 X 0 0 0 RICHARD WRIGHT 1.00 X 0 0 0 DR ROBERT JENNINGS 1.00 X 0 0 0 DENISE L DAY 50.00 X 310136 0 41374 ANDREA YOUNDT 50.00 X 185166 0 28307 TIMOTHY WALSH 50.00 X 150406 0 11374 645708 0 81055 5 0 1 0 AETNA US HEALTHCARE PO BOX 804735 CHICAGO IL 60680 HEALTH CARE 1020922 FULTON BANK PO BOX 69 EAST PETERSBURG PA 17520 BANKING 961335 PRECISION PRINT COMMUNICATIONS PO BOX 1482 CHADDS FORD PA 19317 PRINTER 403357 VISA PO BOX 790408 SAINT LOUIS MO 63179 CORPORATE CARD 214415 AMERIHEALTH CASUALTY SERVICES PO BOX 8500 PHILADELPHIA PA 19178 INSURANCE 177608 16 126517 2421467 47465 2547984 MEMBERSHIP 813410 17136327 17136327 PROGRAM SERVICE REVENUE 813410 12750513 12750513 29886840 59693 59693 28615 5838 0 0 28615 5838 34453 5838 28615 232290 147773 84517 84517 108914 73262 35652 35652 OTHER MISCELLANEOUS REVENUE 813410 350466 350466 350466 32999605 30243144 0 208477 2883821 2883821 990656 859651 115593 15412 13272234 11517107 1548648 206479 858606 724938 117685 15983 1217661 1028096 166899 22666 1044950 882272 143226 19452 34444 11338 23018 88 6943 2285 4640 18 27001 8888 18044 69 28803 28803 539272 177511 360386 1375 361641 250636 35710 75295 662385 593292 67162 1931 1492379 1331539 160840 81306 81306 1324529 1324529 282577 282577 2231256 2185600 45656 171103 162398 8705 REPAIRS AND MAINTENANCE 1302039 1235006 67033 PROGRAM COSTS 775686 769602 6084 BANK AND CREDIT CARD FE 471431 471431 COMMUNITY RELATIONS 104063 69367 33478 1218 362230 274127 73612 14491 30527016 25721482 4402254 403280 7754 7606 4710648 6971112 852005 599996 1780 136880 280463 383962 65549594 24069267 42422317 41480327 1508500 1814837 441266 420775 50224733 51815495 1850447 1427643 1347429 1724400 25044615 24084819 6659737 6425782 34902228 33662644 X 14457224 17251562 137219 109939 728062 791350 15322505 18152851 50224733 51815495 X 2472589 114952 242805 X X 0 1 X 1 0 X 14806356 17434192 18195235 3063244 2780274 56279301 10500641 10338294 10875277 29902270 29995754 91612236 25306997 27772486 29070512 32965514 32776028 147891537 5300 23835 24650 67500 121285 0 5300 23835 24650 67500 121285 147770252 570926 88472 52415 47604 59693 819110 570926 88472 52415 47604 59693 819110 241031 457900 377987 350860 350466 1778244 26118954 28318858 29500914 33363978 33186187 150488891 0.98190 0.97810 0.00540 0.01000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 438339 10000 34238 482577 436959 13294 -11914 438339 404908 400 31651 436959 343401 10150 62352 10995 404908 480157 10000 -146756 343401 1.00000 0 0 3908190 3908190 54815815 18503528 36312287 6204946 5565739 639207 620643 620643 41480327 SWAP LIABILITY 6344914 OTHER LIABILITIES 80868 6425782 X 33329754 114952 221035 335987 32993767 5838 5838 32999605 30748051 221035 221035 30527016 0 30527016 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE YMCA HAS A SPENDING POLICY OF APPROPRIATING FUNDS FROM ITS ENDOWMENT FUNDS AS NEEDED FOR THE PURPOSES OF REINVESTMENT INTO THE ENDOWMENT FUND OR SPENDING FOR SPECIAL PROJECTS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE YMCA TAKES A POSITION THAT IT HAS NO NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES AND BELIEVES 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 YMCA'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) FOR 2009, 2010 AND 2011 IS SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THE TAX RETURN WAS FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT DIRECT EXPENSES COST OF MERCHANDISE SOLD PART XI, LINE 4B - OTHER ADJUSTMENTS: GAIN ON DISPOSAL OF ASSETS PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT DIRECT EXPENSES COST OF MERCHANDISE SOLD PART XI, LINE 2D SPECIAL EVENT DIRECT EXPENSES OF $147,773 AND COST OF MERCHANDISE SOLD $73,262. PART XII, LINE 2D SPECIAL EVENT DIRECT EXPENSES OF $147,773 AND COST OF MERCHANDISE SOLD $73,262. X 1 FEDERICO ASSOCIATES 1501 MCDANIEL DR WEST CHESTER PA 19380 ASSISTED IN THE CAPITAL CAMPAIGN 0 0 28803 -28803 28803 -28803 GOLF OUTING 232290 232290 147773 232290 232290 147773 147773 84517 0 FINANCIAL ASSISTANCE 2883821 FAIR MARKET VALUE BASED ON INCOME AND FAMILY SIZES, NON-CASH ASSISTANCE (DISCOUNTS ON MEMBERSHIP AND PROGRAM FEES) IS PROVIDED. THE VALUE IS THE DIFFERENCE BETWEEN THE CURRENT RATES AND DISCOUNTED RATES. X X X X X 1 0 0 1 0 1 0 0 0 DENISE L DAY 255206 0 49420 0 5510 0 30000 0 11374 0 351510 0 0 0 ANDREA YOUNDT 158631 0 25650 0 885 0 22219 0 6088 0 213473 0 0 0 TIMOTHY WALSH 137346 0 10000 0 3060 0 0 0 11374 0 161780 0 0 0 PART I, LINE 5 EACH YEAR THE BOARD OF DIRECTORS ESTABLISHES CERTAIN TARGETS TO BE ATTAINED BY THE ORGANIZATION, SUCH AS FUNDRAISING. THESE PARAMETERS MAY BE PART OF THE ANNUAL BONUS STRUCTURE DETERMINED BY THE BOARD. PART I, LINE 6 EACH YEAR THE BOARD OF DIRECTORS ESTABLISHES CERTAIN TARGETS TO BE ATTAINED BY THE ORGANIZATION; THIS INCLUDES NET EARNINGS. THIS PARAMETER MAY BE PART OF THE ANNUAL BONUS STRUCTURE DETERMINED BY THE BOARD. KENNETH GODDU FULTON BANK BOARD MEMBER 961335 DEBT COSTS 0 BLAKE KRAPF KRAPF BUS COMPANIES BOARD MEMBER 111264 TRANSPORTATION SERVICES 0 JIM HORN TRI M BOARD MEMBER 6371 ELECTRICAL CONTRACTING 0 RANDALL SCHAUER FOX ROTHCHILD BOARD MEMBER 7501 LEGAL SERVICES 0 DAN MCDERMOTT EASE FORWARD BOARD MEMBER 7500 CONSULTING 0 HOLLY GRAVER FULTON BANK WC BOARD OF ADVISORS 3148 DEBT COSTS 0 CAROLYN BEAM JV BOARD OF ADVISORS 669 DEBT COSTS 0 BRYAN BROCKSON EDIS WC BOARD OF ADVISORS 41628 CONSTRUCTION/CONTRACTOR 0 JAMES YIASKI MAILLIE WC BOARD OF ADVISORS 27000 AUDIT/TAX SERVICES 0 PAUL O'TOOLE DEERFIELD GOLF CLUB JV BOARD OF ADVISORS 18649 EVENT FEES 0 ANGIE LOBB THOMPSON CAMERON'S HARD JV BOARD OF ADVISORS 11338 HARDWARE/REPAIR SUPPLIES 0 X 1 10000 MARKET VALUE X MISCELLANEOUS - GIFTS IN KIND 38 37465 SCHEDULE PBC 0 0 0 NON REPORTING OF REVENUE: PART I, LINE 33: THE ORGANIZATION RECEIVED 1,052 SHARES OF NPBC FROM A $10,000 PLEDGE. FORM 990, PART VI, SECTION A, LINE 6 THE YMCA OF THE BRANDYWINE VALLEY IS A MEMBERSHIP ASSOCIATION COMPRISED OF OVER 55,000 LOCAL MEMBERS. THE ASSOCIATION IS GOVERNED BY A BOARD OF DIRECTORS THAT ACTS ON BEHALF OF ITS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS ARE VOTED ON BY MEMBERS DURING THE ANNUAL BOARD OF DIRECTORS MEETING EACH YEAR. MEMBERS OF THE YMCA HAVE THE RIGHT TO NOMINATE POTENTIAL DIRECTORS AS PART OF THE CANDIDTATE SLATE. FORM 990, PART VI, SECTION A, LINE 7B CERTAIN CHANGES TO THE ASSOCIATION BYLAWS ARE SUBJECT TO A VOTE OF YMCA MEMBERS. SUCH VOTE WOULD TAKE PLACE AT THE ANNUAL MEETING OR UPON SUFFICIENT NOTIFICATION BETWEEN MEETINGS. FORM 990, PART VI, SECTION B, LINE 11 THE 990 RETURN AND ACCOMPANYING SCHEDULES ARE REVIEWED BY BOARD MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE YMCA OF THE BRANDYWINE VALLEY HAS A CONFLICT OF INTEREST POLICY THAT REQUIRES DISCLOSURE OF POTENTIAL CONFLICTS. IF THESE POTENTIAL CONFLICTS INTERFERE WITH THE INDEPENDENT ACTIONS OF THE BOARD OF DIRECTORS OF THE YMCA OF THE BRANDYWINE VALLEY, SUCH MEMBER WILL EITHER RECUSE HIM/HERSELF FROM THAT MATTER, OR THE CHAIRMAN/WOMAN OF THE BOARD WILL ASK THAT MEMBER TO RECUSE HIM/HERSELF FROM THAT MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE YMCA OF THE BRANDYWINE VALLEY HAS A COMPENSATION COMMITTEE THAT ANNUALLY REVIEWS AND APPROVES THE COMPENSATION FOR OFFICERS AND KEY EMPLOYEES. THIS REVIEW INCLUDES BOTH GENERAL AND INDUSTRY BENCHMARKS TO MEASURE THE APPROPRIATENESS OF THE OVERALL COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, ORGANIZATION POLICIES AND PROCEDURES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN SWAP VALUATION 242,805. 990, PART XII, LINE 2C THE ORGANIZATION DID NOT CHANGE ITS POLICIES RELATED TO OVERSIGHT OF THE AUDIT OF FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT AUDITOR FROM THOSE USED IN PRIOR YEARS.