2013-09-24T15:00:12-05:00 2012-12-31 621073578 FRASIER DEAN & HOWARD PLLC 3310 WEST END AVENUE SUITE 550 NASHVILLE TN 37203 990 2012-01-01 510196924 YMCA FOUNDATION OF MIDDLE TENNESSEE YMCA 6152599622 1000 CHURCH STREET NASHVILLE TN 372033420 ROBERT D IVY 2013-09-24 true SARA G MOON P00034774 6153836592 X 2012 2016-02-24 21:20:13Z ROBERT D IVY 1000 CHURCH STREET NASHVILLE TN 372033420 871027 false X WWW.YMCAFOUNDATION.ORG X 1969 TN ENDOWMENT FUND 47 46 0 47 0 0 1100640 107479 0 0 160248 198040 0 0 1260888 305519 187038 170430 0 0 0 0 0 0 117138 134024 144201 321062 314631 939826 -9112 5902857 6421832 78296 75306 5824561 6346526 THE ORGANIZATION MAINTAINS A PERMANENT ENDOWMENT FUND FOR THE BENEFIT OF THE YMCA OF MIDDLE TENNESSEE, AS ITS TRUSTEES IN THEIR DISCRETION DEEM BEST, GIVING PRIORITY TO THE USE OF ENDOWMENT FUNDS FOR MAJOR MAINTENANCE, MODERNIZATION OR EXPANSION OF FACILITIES, EXTENSION OF SERVICES, AND DEVELOPING AND TRAINING PROFESSIONAL LEADERSHIP. false false 161922 161430 THE FOUNDATION MAINTAINS AN ENDOWMENT FUND FOR THE EXCLUSIVE BENEFIT OF THE YMCA OF MIDDLE TENNESSEE. EARNINGS ON THE ENDOWMENT ARE USED FOR PROGRAMS AND SERVICES OF THE YMCA. DURING 2012, THE FOUNDATION MADE GRANTS TO THE YMCA TOTALING $161,430. 9000 9000 IN ADDITION TO THE ENDOWMENT FUND, THE FOUNDATION ALSO MAINTAINS A FEW SMALL "PHILANTHROPIC FUNDS." SIMILAR TO DONOR ADVISED FUNDS, PRINCIPAL AND EARNINGS ON THESE FUNDS ARE USED TO SUPPORT THE CHARITABLE INTERESTS OF THE INDIVIDUALS WHO ESTABLISHED THEM. DURING 2012, THESE FUNDS WERE USED TO SUPPORT CHARITABLE ORGANIZATIONS IN NASHVILLE, IN THE AMOUNT OF $9,000. 170922 true true false false true false false false true false false false false true true true false false false false false false false false false false true false true false false false false false false false false true false false false false true false false false false true 0 0 0 false false false false false false false false false false false false false X 47 46 false false false false false false false true true false false true true true true false false false false false TN X X X PETER OLDHAM 6152599622 1000 CHURCH STREET NASHVILLE TN 37203 GEORGE L YOWELL 1.00 X X 0 0 0 R WALTER HALE III 1.00 X X 0 0 0 RONALD F KNOX JR 1.00 X X 0 0 0 SYDNEY R MCCLAIN 1.00 X X 0 0 0 BEN S KIMBROUGH SR 1.00 X 0 0 0 BILL LEE 1.00 X 0 0 0 CATHERINE GEMMATO-SMITH 1.00 X 0 0 0 CHARLES C MARTIN JR 1.00 X 0 0 0 CHRISTY COLE 1.00 X 0 0 0 CLIFFORD HARRISON JR 1.00 X 0 0 0 DOUGLAS A SMALL 1.00 X 0 0 0 DOYLE RIPPEE 1.00 X 0 0 0 FLORENCE DAVIS 1.00 X 0 0 0 FRANCIS S GUESS 1.00 X 0 0 0 GEORGE H CATE JR 1.00 X 0 0 0 GEORGE PUST 1.00 X 0 0 0 GRACE A TOMKINS 1.00 X 0 0 0 GRANBERY JACKSON III 1.00 X 0 0 0 H LEE BARFIELD II 1.00 X 0 0 0 HOMER B GIBBS 1.00 X 0 0 0 J HUNTER ATKINS 1.00 X 0 0 0 JACQUELYN GUTHRIE 1.00 X 0 0 0 JAMES A WEBB III 1.00 X 0 0 0 JAMES LAWRENCE 1.00 X 0 0 0 JAMES W GRANBERY 1.00 X 0 0 0 LINDA REBROVICK 1.00 X 0 0 0 LOUIS TODD JR 1.00 X 0 0 0 MARK WRIGHT 1.00 X 0 0 0 MARSHALL T POLK III 1.00 X 0 0 0 MARTY DICKENS 1.00 X 0 0 0 MARY LEE BARTLETT 1.00 X 0 0 0 RALPH MOSLEY 1.00 X 0 0 0 RICHARD HOLTON 1.00 X 0 0 0 RICHARD MURPHY 1.00 X 0 0 0 ROBERT H NAPIER 1.00 X 0 0 0 ROBERT J BRADSHAW 1.00 X 0 0 0 ROUPEN M GULBENK 1.00 X 0 0 0 STEWART BRONAUGH 1.00 X 0 0 0 WALTER G KNESTRICK 1.00 X 0 0 0 WALTER LEAVER 1.00 X 0 0 0 WILLIAM B WADLINGTON 1.00 X 0 0 0 WILLIAM E TURNER JR 1.00 X 0 0 0 WILLIAM I HENDERSON 1.00 X 0 0 0 WILLIAM M WILSON 1.00 X 0 0 0 WILLIAM T DELAY 1.00 X 0 0 0 WILLIAM T SPITZ 1.00 X 0 0 0 WOOD CALDWELL 1.00 X 0 0 0 JOHN MARK JOHNSON 2.00 45.00 X 0 382748 67785 PETER OLDHAM 15.00 30.00 X 0 222590 37138 ROBERT D IVY 1.00 45.00 X 0 186452 32690 SUZANNE ILER 20.00 25.00 X 0 136730 26232 0 928520 163845 0 false true false 0 107479 63966 107479 0 0 0 0 0 0 0 0 0 0 0 196347 196347 0 0 0 0 0 567201 565508 1693 0 1693 1693 0 0 0 0 0 0 0 0 0 0 0 305519 0 0 198040 170430 170430 0 0 0 0 0 0 0 0 0 0 0 7700 7700 0 0 0 0 0 0 0 1398 38 1360 0 3796 3796 0 0 0 0 21697 1928 19769 0 0 0 667 667 LEASED EMPLOYEE EXPENSES 103796 16238 87558 PERSONNEL EXPENSES 1820 1820 MISCELLANEOUS EXPENSE 1827 492 1335 HERITAGE CLUB INCENTIVES (NON-EMPLOYEE) 1500 1500 0 0 0 0 314631 170922 26571 117138 0 5661 7632 676683 190502 980 980 0 0 0 0 0 0 0 4984994 5913877 0 0 0 0 234539 308841 5902857 6421832 7820 7949 0 70476 67357 78296 75306 X 4869864 5391829 954697 954697 5824561 6346526 5902857 6421832 X -9112 557930 0 -31472 4619 X false true X true false X X X false false false YMCA OF MIDDLE TN 620476243 7 true 163430 1 163430 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5 0 0 0 9000 0 59769 0 true true 954697 954697 64781 942973 0 53057 954697 92810 221 0 28250 64781 128821 3302 0 39313 92810 156128 193 0 27500 128821 0.00000 0.00000 1.00000 false false 0 0 0 0 0 0 0 LIABILITY ASSOCIATED W/CHARITABLE GIFT ANNUITIES 67357 67357 X Intended uses of endowment funds Schedule D, Part V, Line 4 THE ORGANIZATION'S ENDOWMENT FUNDS BENEFIT THE YMCA OF MIDDLE TENNESSEE, GIVING PRIORITY TO MAJOR MAINTENANCE, MODERNIZATION OR EXPANSION OF FACILITIES, EXTENSION OF SERVICES, AND DEVELOPING AND TRAINING PROFESSIONAL LEADERSHIP. FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 THE FOUNDATION QUALIFIES AS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. NO PROVISION FOR FEDERAL INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION FILES A U.S. FEDERAL FORM 990 FOR ORGANIZATIONS EXEMPT FROM INCOME TAX AND A U.S. FEDERAL FORM 5227, A SPLIT-INTEREST TRUST INFORMATION RETURN, FOR THE POOLED INCOME FUND. THE FOUNDATION FOLLOWS FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION ("FASB ASC") GUIDANCE RELATED TO UNRECOGNIZED TAX BENEFITS. THE GUIDANCE CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. THIS GUIDANCE PRESCRIBES A MINIMUM PROBABILITY THRESHOLD THAT A TAX POSITION MUST MEET BEFORE A FINANCIAL STATEMENT BENEFIT IS RECOGNIZED. THE MINIMUM THRESHOLD IS DEFINED AS A TAX POSITION THAT IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE FOUNDATION HAS NO TAX PENALTIES OR INTEREST REPORTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. TAX YEARS THAT REMAIN OPEN FOR EXAMINATION INCLUDE YEARS ENDED DECEMBER 31, 2009 THROUGH 2012. true YMCA OF MIDDLE TENNESSEE 1000 CHURCH STREET NASHVILLE TN 37203 620476243 501(C)(3) 163430 GENERAL FUND 1 0 Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 THE FOUNDATION DOES NOT MONITOR THE USE OF GRANT FUNDS. GRANTS ARE PRIMARILY MADE TO THE YMCA OF MIDDLE TENNESSEE AND/OR TO, A MUCH LESSER EXTENT, OTHER NASHVILLE-BASED 501C(3) ORGANIZATIONS. false false false false false false false JOHN MARK JOHNSON 0 323338 0 51150 0 8260 0 58277 0 9508 0 450533 0 0 ROBERT D IVY 0 173600 0 12012 0 840 0 22273 0 10417 0 219142 0 0 PETER OLDHAM 0 200000 0 21750 0 840 0 26610 0 10528 0 259728 0 0 SUZANNE ILER 0 127000 0 8890 0 840 0 16408 0 9824 0 162962 0 0 Arrangement used to establish the top management official's compensation Schedule J, Part I, Line 3 X INSURANCE POLICY 1 63966 CASH SURRENDER VALUE AS OF 12/31/2012 0 false true true Explanations of reporting method for number of contributions Schedule M, Part I OTHER: THE YMCA FOUNDATION REPORTS THE CASH SURRENDER VALUE AS OF 12/31/2012. Third parties used to solicit, process, or sell noncash contributions Schedule M, Part I, Line 32b THE YMCA OF MIDDLE TENNESSEE HAS A STOCK ACCOUNT FOR THE PURPOSE ONLY OF ACCEPTING STOCK GIFTS. THE YMCA NOTIFIES THE BROKER TO SELL THE STOCK AS SOON AS IT IS RECEIVED. Number of contributions or items contributed. Schedule M, part I, column (b), Line other=INSURANCE POLICY THE YMCA FOUNDATION REPORTS THE CASH SURRENDER VALUE AS OF 12/31/2012. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b THE YMCA'S CFO WORKS WITH THE FOUNDATION'S AUDITORS TO PREPARE THE 990. AFTER BEING REVIEWED BY THE CFO , THE 990 IS DISTRIBUTED TO BOARD MEMBERS VIA E-MAIL AND/OR REGULAR MAIL PRIOR TO ITS BEING FILED WITH THE IRS. BOARD MEMBERS ARE AFFORDED WHAT THE ORGANIZATION BELIEVES TO BE A REASONABLE AMOUNT OF TIME TO REVIEW THE 990. BOARD MEMBERS ARE REQUESTED TO NOTIFY THE CFO WHEN THEY HAVE COMPLETED THEIR REVIEW. Conflict of interest policy Form 990, Part VI, Section B, Line 12c THE ORGANIZATION UTILIZES THE CONFLICTS COMMITTEE OF THE YMCA OF MIDDLE TENNESSEE, WHICH IS COMPOSED OF 3 VOLUNTEERS. THIS COMMITTEE ANNUALLY DISTRIBUTES A COPY OF THE FOUNDATION'S CONFLICTS POLICY AND A DISCLOSURE STATEMENT TO ALL FOUNDATION BOARD MEMBERS. ALL SUCH PERSONS MUST COMPLETE, SIGN AND RETURN THE DISCLOSURE STATEMENT. THE DISCLOSURE STATEMENTS ARE REVIEWED BY THE CONFLICTS COMMITTEE. THE CONFLICTS COMMITTEE HAS FULL POWER TO EVALUATE AND APPROVE OR DISAPPROVE ANY TRANSACTION PRESENTED AS A POTENTIAL CONFLICT. BOARD MEMBERS AND SENIOR EXECUTIVES ARE UNDER A CONTINUING RESPONSIBILITY TO NOTIFY THE CONFLICTS COMMITTEE ABOUT POTENTIAL CONFLICTS THAT MAY ARISE PRIOR TO THE DISTRIBUTION OF THE NEXT ANNUAL DISCLOSURE STATEMENT. ANY MEMBER OF THE FOUNDATION'S BOARD WHO HAS A POTENTIAL CONFLICT OF INTEREST IN A SPECIFIC ACTION UNDER CONSIDERATION AT A BOARD MEETING IS EXPECTED TO RECUSE HIM/HERSELF FROM ANY INFLUENCE ON SUCH ACTION, REQUEST THE MINUTES OF THE MEETING NOTE HIS OR HER ABSTENTION AND, WHERE APPROPRIATE, LEAVE THE ROOM DURING DISCUSSION OF THE ACTION. COMPENSATION OF OFFICERS AND EMPLOYEES FORM 990, PART VI, LINE 15 THE FOUNDATION DOES NOT COMPENSATE ITS OFFICERS OR EMPLOYEES. SUCH PERSONS ARE COMPENSATED BY THE YMCA OF MIDDLE TENNESSEE. THE YMCA AND THE YMCA FOUNDATION MUTUALLY AGREE UPON THE PERCENTAGE OF TIME THAT FOUNDATION EMPLOYEES DEDICATE TO THEIR FOUNDATION DUTIES, AND THE FOUNDATION REIMBURSES THE YMCA FOR THAT PERCENTAGE OF THEIR COMPENSATION. Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 THE FOUNDATION'S FORM 990 IS AVAILABLE TO THE PUBLIC ON ITS WEBSITE, WWW.YMCAFOUNDATION.ORG. ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. Other changes in net assets or fund balances Form 990 , Part XI, Line 9 CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS - -5717; CSV LIFE INSURANCE - 10336; YMCA OF MIDDLE TENNESSEE 1000 CHURCH STREET NASHVILLE TN 37203 SEE PART VII TN 501(C)(3) 7 NA false false true false false false false false false false false false false false true true true false false false PRIMARY ACTIVITY PART II, COLUMN (B) A WORLDWIDE CHARITABLE FELLOWSHIP UNITED BY A COMMON LOYALTY TO JESUS CHRIST FOR THE PURPOSE OF HELPING PEOPLE GROW IN SPIRIT, MIND, AND BODY.