2013-11-01T14:51:46-05:00 2012-12-31 KPMG LLP PO BOX 4150 Honolulu HI 968124150 990 2012-01-01 990073533 YOUNG MEN'S CHRISTIAN ASSOCIATION OF HONOLULU % LYNNELLE HASEGAWA YOUN 8085313558 1441 PALI HIGHWAY Suite HONOLULU HI 96813 MICHAEL BRODERICK 8085313558 2013-10-30 true Rachel C Antal 8085402800 2012 2016-03-07 17:11:31Z MICHAEL F BRODERICK 1441 PALI HIGHWAY HONOLULU HI 96813 27656895 false X WWW.YMCAHONOLULU.ORG X 1869 HI Strengthening communities is the Y's cause through programs and services focused on youth development, healthy living and social responsibility. 44 40 1458 2075 0 5103599 4544118 19498941 20552950 368924 207772 363287 478548 25334751 25783388 15500 15500 0 0 16271861 16414481 0 10683 425237 9327804 9807264 25615165 26247928 -280414 -464540 46162874 46513324 3719511 3838596 42443363 42674728 X The YMCA of Honolulu is a charitable organization dedicated to building healthy spirit, mind and body for all regardless of age, gender, background or ability to pay. false false 10379653 5000 8800573 Programs for Youth Development (see Schedule O, Attachment 1) 8648843 9118800 Programs that develop Healthy Living (see Schedule O, Attachment 2) 4409444 10500 2633577 Programs that embody Social Responsibility (see Schedule O, Attachment 3) 23437940 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 true true true false false false false false false false true false false false false false false false false false true 48 0 true 1458 true false false false false false true true false false false false X 44 40 true false false false false false false true true false true true true true true true true true true true false HI X X LYNNELLE HASEGAWA 8085415454 1441 PALI HIGHWAY HONOLULU HI 96813 JIM YATES 0.35 X X AUGUST YEE 0.2 X STEVEN C AI 0.35 X X RODNEY MATSUMOTO 0.2 X BENJAMIN K AKANA 0.2 X DAVID ASANUMA 0.2 X JEFFERY A BELL 0.2 X DR PAUL J CARRY 0.2 X CARL E CHOY 0.2 X DR MICHAEL J CHUN 0.2 X BRUCE A COPPA 0.35 X X WAYNE HAMANO 0.35 X X JEFFREY S HARRIS 0.2 X CARL P HENNRICH 0.2 X TIMOTHY JOHNS 0.35 X X ANTON KRUCKY 0.2 X SANFORD MURATA 0.2 X RUSSELL SAIKI 0.2 X LANCE WILHELM 0.35 X X REUBEN S F WONG 0.2 X RONALD T FUJIWARA 0.2 X FRANCIS HOGAN 0.2 X KATHY ISHIMOTO 0.2 X MICHAEL STREET 0.2 X PAULA GUANZON 0.2 X JOAN H ROHLFING 0.2 X KARLA REDDING 0.2 X PHIL SAMMER 0.2 X CRAIG CHONG 0.2 X RONALD R COX 0.2 X ROBERT K IOPA 0.2 X THOMAS RISSE 0.2 X KEITH M SAKAMOTO 0.35 X X DAVID STRIPH 0.2 X CANDY L SUISO 0.2 X LYNETTE LO TOM 0.2 X REBECCA S WARD 0.2 X CASEY AGENA 0.2 X BETTINA MEHNERT 0.2 X GUY TAMASHIRO 0.2 X RYKER WADA 0.2 X MICHAEL A PIETSCH 0.2 X DR VIRGINIA PRESSLER 0.2 X JOHN WHITE 0.2 X ELIZABETH K WHITEHEAD 0.2 X MONTY PEREIRA 0.2 X GARY YOSHIDA 0.2 X ANTHONY PFALTZGRAFF 40.0 X 116034 0 18652 MICHAEL CHINAKA 40.0 X 116694 0 21738 JEAN RIEDERER 40.0 X 78633 0 12337 MICHAEL BRODERICK 40.0 X 217649 0 6123 KERRI VAN DUYNE 40.0 X 107386 0 14184 MICHAEL DOSS 40.0 X 139732 0 26224 776128 0 99258 5 false true false 0 51693 29970 3071954 1390501 15068 4544118 PROGRAMS THAT DEVELOP HEALTHY LIVING 900099 9118800 9118800 PROGRAMS FOR YOUTH DEVELOPMENT 900099 8800573 8800573 PROGRAMS THAT EMBODY SOCIAL RESPONSIBILITY 900099 2633577 2633577 20552950 215397 215397 0 0 367021 16516 350505 0 350505 350505 1726198 20900 1722371 32352 3827 -11452 -7625 -7625 90650 29970 55493 35157 35157 0 127661 46775 80886 80886 HOUSING FEE 900099 12000 12000 12000 25783388 20552950 686320 X 5500 5500 10000 10000 0 0 875384 391610 362204 121570 0 12304130 11185342 1008281 110507 858912 778241 71568 9103 1005284 892056 103550 9678 1370771 1232393 117038 21340 0 52121 52121 60096 20100 39996 0 10683 10683 36202 36202 715313 644897 61313 9103 366984 251624 94372 20988 2234260 1988840 194370 51050 0 0 3221843 3128778 92890 175 451322 443991 5951 1380 0 209781 160090 33011 16680 0 210170 190375 18032 1763 1679782 1634443 45339 292065 252163 39902 MEMBERSHIP DUES 25756 23330 2210 216 BAD DEBT 183853 183853 OTHER 67716 20314 6401 41001 26247928 23437940 2384751 425237 9730 9480 3439800 3234182 38452 13881 1001706 1097456 0 0 0 0 0 0 27901 23701 256827 266023 58178879 25249013 33251318 32929866 8137140 8938735 0 0 0 0 0 0 0 0 46162874 46513324 1880268 1730302 0 0 1468031 1748862 0 0 0 0 0 0 0 0 0 0 371212 359432 3719511 3838596 X 36038252 36184957 3786231 3827066 2618880 2662705 42443363 42674728 46162874 46513324 -464540 695905 X false true X true true true X 7841699 6831237 6345996 5103599 4554118 30676649 0 0 7841699 6831237 6345996 5103599 4554118 30676649 0 30676649 630392 594856 480632 470824 582418 2759122 0 294212 207131 205673 207224 230311 1144551 34580322 94461278 0.88711 0.90793 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2618880 43825 434938 0 434938 2662705 2515306 103574 58026 0 58026 2618880 2511763 3543 448940 3300 445640 2515306 2473769 37994 755524 4797 750727 2511763 2427951 45818 -1221703 22794 -1244497 2473769 0.00000 1.00000 0.00000 false false 5573927 5573927 40277875 16090333 24187542 824744 251542 573202 10791832 8907138 1884694 710501 710501 32929866 0 OTHER LIABILITIES 359432 359432 X 26444947 695905 1856 697761 25747186 36202 36202 25783388 26213582 1856 1856 26211726 36202 36202 26247928 PART V ENDOWMENT FUNDS FORM 990, SCHEDULE D, PART V, LINE 4 THE CORPUS IS TO BE MAINTAINED IN PERPETUITY WITH THE EARNINGS ON THE ENDOWMENT FUNDS, WHICH WILL BE USED TO SUPPORT YMCA OF HONOLULU PROGRAMS THAT PROMOTE HEALTHY LIFESTYLES, STRONG FAMILIES, LEADERSHIP SKILLS, VALUE DEVELOPMENT, INTERNATIONAL UNDERSTANDING, AND COMMUNITY DEVELOPMENT. FIN 48 FOOTNOTE FORM 990, SCHEDULE D, PART X, LINE 2 THE ASSOCIATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. RECOGNIZED INCOME TAX POSITIONS ARE MEASURED AT THE LARGEST AMOUNT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED. CHANGES IN RECOGNITION OR MEASUREMENT ARE REFLECTED IN THE PERIOD IN WHICH THE CHANGE IN JUDGMENT OCCURS. GOLF TOURNEY 51484 24294 27190 20513 HALLOWINE 22345 5068 17277 14792 4 46791 608 46183 20188 120620 29970 90650 55493 55493 35157 true SCHOLARSHIPS 5 5000 0 N/A N/A SCHOLARSHIPS 1 5000 0 N/A N/A EDUCATIONAL SCHOLARSHIPS FORM 990, SCHEDULE I, PART I, LINE 2 Part III, Line 1: The YMCA of Honolulu awards scholarships to deserving YMCA youth participants who plan to pursue higher education in Hawaii and on the mainland United States. These scholarships are funded by the Takitani Foundation and are given to students in their senior year of high school. Applications were collected and a selection committee comprised of professionals in the education field awarded five (5) $1,000 scholarships in 2012. Part III, Line 2: The YMCA of Honolulu also provides scholarships to individuals who express a desire to satisfy educational requirements to qualify for career opportunities in the YMCA movement. These scholarships are given based on funds available and upon review and approval of requests by the President and CEO. Both of these scholarships are given for tuition and are paid directly to the educational institution or reimbursed upon submission of a tuition receipt. ORGANIZATION'S PROCEDURES FOR MONITORING USE OF GRANT FUNDS SCHEDULE I, PART I, LINE 2 GRANT FUNDS, WHICH CONSIST OF SCHOLARSHIPS AND GRANTS TO WORTHY INDIVIDUALS AND ORGANIZATIONS ARE SUBJECT TO THE YMCA'S NORMAL PROCUREMENT POLICY AND SPENDING LIMITS. SCHOLARSHIPS ARE USED BY STUDENTS IN ORDER TO DEFRAY THE COST OF TUITION, BOOKS, AND OTHER NECESSARY SCHOOL SUPPLIES. GRANTS TO ORGANIZATIONS ARE GIVEN BASED ON THE FINANCIAL NEED OF THE ORGANIZATION AND ITS PRIMARY EXEMPT PURPOSE. X X true true X X X X false false false false false false false false false MICHAEL BRODERICK 207649 0 10000 0 0 0 0 0 6123 0 223772 0 0 0 MICHAEL DOSS 139732 0 0 0 0 0 16768 0 9456 0 165956 0 0 0 ADDITIONAL COMPENSATION ITEMS FORM 990, SCHEDULE J, PART I, LINE 1A TRAVEL FOR COMPANIONS - PROVIDED TO MICHAEL BRODERICK FOR THE SIX YMCA CONFERENCES AND YUSA BRIDGE PRINCIPLES AND PRACTICES TRAINING. AMOUNT IS INCLUDED IN TAXABLE INCOME. SOCIAL CLUB DUES - PROVIDED TO MICHAEL BRODERICK. IS NOT INCLUDED IN TAXABLE INCOME AS THE MEMBERSHIP IS USED PRIMARILY FOR BUSINESS PURPOSES AND EXPENSES ARE SUBJECT TO THE ORGANIZATION'S ACCOUNTABLE PLAN REIMBURSEMENT PROCEDURES. TIMOTHY JOHNS - DIR HAWAIIAN ELEC VICE CHAIR - BOD 1521107 ELECTRICITY SERVICE false TIMOTHY JOHNS - SVP HMSA VICE CHAIR - BOD 556868 MEDICAL INSURANCE false MICHAEL CHINAKA - DIR HEMIC SENIOR VP / CFO 196032 EMPLOYERS' INSURANCE false RONALD R COX - VP HWN ELECTRIC YMCA BOARD OF DIRECTORS 1521107 ELECTRICITY SERVICE false DR MICHAEL J CHUN - DIR HMSA YMCA BOARD OF DIRECTORS 556868 MEDICAL INSURANCE false THOMAS RISSE - VPCFO KAISER YMCA BOARD OF DIRECTORS 632486 MEDICAL INSURANCE false BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS SCHEDULE L, PART IV, COLUMN (D) THE FOLLOWING PAYMENTS WERE MADE TO THE ORGANIZATIONS OR COMPANIES THAT THE BOARD MEMBERS WORK FOR, ARE BOARD MEMBERS OF, OR REPRESENT AND NOT TO THE INDIVIDUALS DIRECTLY. DR. MICHAEL J. CHUN: DR. CHUN IS A BOARD MEMBER OF HAWAII MEDICAL SERVICE ASSOCIATION (HMSA), THE LARGEST HEALTH CARE INSURANCE PROVIDER IN THE STATE OF HAWAII. TRANSACTION AMOUNTS REPRESENT INSURANCE PREMIUMS PAID TO HMSA. THESE TRANSACTIONS WERE CONCLUDED ON AN ARMS-LENGTH BASIS. TIMOTHY JOHNS: MR. JOHNS IS A SENIOR VICE PRESIDENT OF HAWAII MEDICAL SERVICE ASSOCIATION (HMSA), THE LARGEST HEALTH CARE INSURANCE PROVIDER IN THE STATE OF HAWAII. TRANSACTION AMOUNTS REPRESENT INSURANCE PREMIUMS PAID TO HMSA. THESE TRANSACTIONS WERE CONCLUDED ON AN ARMS-LENGTH BASIS. RONALD R. COX: MR. COX IS A VICE PRESIDENT OF HAWAIIAN ELECTRIC COMPANY, THE SOLE PROVIDER OF ELECTRICITY ON THE ISLAND OF OAHU. THE TRANSACTION AMOUNTS REPRESENT PAYMENTS MADE TO HAWAIIAN ELECTRIC COMPANY TO PROVIDE ELECTRICITY SERVICES TO THE ORGANIZATION. THESE TRANSACTIONS WERE CONCLUDED ON A MARKET RATE BASIS. TIMOTHY JOHNS: MR. JOHNS IS A DIRECTOR OF HAWAIIAN ELECTRIC COMPANY, THE SOLE PROVIDER OF ELECTRICITY ON THE ISLAND OF OAHU. THE TRANSACTION AMOUNTS REPRESENT PAYMENTS MADE TO HAWAIIAN ELECTRIC COMPANY TO PROVIDE ELECTRICITY SERVICES TO THE ORGANIZATION. THESE TRANSACTIONS WERE CONCLUDED ON A MARKET RATE BASIS. MICHAEL CHINAKA: MR. CHINAKA IS A BOARD MEMBER OF HAWAIIAN EMPLOYER'S MUTUAL INSURANCE COMPANY (HEMIC), AN INSURANCE COMPANY BASED IN HAWAII. TRANSACTION AMOUNTS REPRESENT PAYMENTS MADE FOR WORKERS COMPENSATION PREMIUMS FOR THE STAFF OF THE YMCA. TRANSACTIONS WERE CONCLUDED ON AN ARMS-LENGTH BASIS. THOMAS RISSE: MR. RISSE IS THE CHIEF FINANCIAL OFFICER OF KAISER PERMANENTE - HAWAII REGION, THE SECOND LARGEST HEALTH CARE INSURANCE PROVIDER IN THE STATE OF HAWAII. TRANSACTION AMOUNTS REPRESENT INSURANCE PREMIUMS PAID TO KAISER PERMANENTE. THESE TRANSACTIONS WERE CONCLUDED ON AN ARMS-LENGTH BASIS. BOARD REVIEW OF FORM 990 FORM 990, PART VI, SECTION B, LINE 11 The Finance Committee & Board of Directors, reviewed and approved Form 990 prior to filing with the Internal Revenue Service. A copy of Form 990, as filed with the Internal Revenue Service, will be provided to each and every Finance Committee member & board member prior to filing. CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12C The CFO collects the conflict of interest questionnaires and is responsible for monitoring compliance with this policy. If it is determined that an officer, director or Key employee has a conflict of interest, the person is asked to leave the meeting during the discussion of, and the vote on, the arrangement involving the conflict of interest or the appearance of a conflict of interest. The Board of directors discusses the arrangement and its alternatives. If a more advantageous arrangement is not reasonably attainable under circumstances that would not give rise to a conflict of interest or the appearance of a conflict of interest, the board of directors determines by a majority vote of disinterested members that the arrangement is in the Y's best interest, is fair and reasonable to the Y and whether to enter the arrangement. The minutes of the board contains the persons who disclosed or otherwise were found to have a conflict of interest and the nature of the conflict of interest. The minutes of the board also contain the names of the persons who were present for the discussion and the vote relating to the arrangement, the content of the discussion (including any action taken to determine whether the conflict of interest was in the Y's best interest and any alternatives to the proposed arrangement), and a record of any votes taken in connection therewith. COMPENSATION DETERMINATION POLICY FORM 990, PART VI, SECTION B, LINE 15a & 15b The YMCA of Honolulu's Board of Director Compensation Committee (the "Committee") is comprised solely of independent directors, none of which have a conflict of interest with respect to the compensation arrangement, and is accountable for setting a reasonable compensation for the CEO. The Committee develops, consistent with the organization's philosophy and principles, the annual performance goals and criteria to be used in determining merit increases and incentive compensation criteria for the CEO. The Association's written records include: (1) terms of the arrangement with the disqualified person (including the date the arrangement was approved); and (2) a description of any comparable data used. Appropriate comparability data for both the fixed and incentive compensation is obtained from the following: (1) via the YMCA-USA, the national organization that charters all YMCA organizations across the USA, and (2) via surveys of local based, similar sized companies, both for-profit and not-for-profit, with similar responsibilities. Comparability data used is drawn from similarly qualified persons in functionally comparable positions at similarly situated organizations in Hawaii and on the mainland. The Committee also obtains a written opinion on the appropriateness of the CEO's fixed & incentive compensation from the Human Resources Committee, and develops a recommendation that is approved by both the Executive Committee and the Board of Directors. The Executive Committee met in January 2012 to determine the amount of fixed & incentive compensation, if any, to pay the CEO based off of the 2011 performance goals and evaluations. The minutes of the meetings to determine compensation include a list of members present, the actions approved by the Executive Committee and the Board of Directors, and a description of the comparability data used. The Board of Directors has appointed the CEO in charge of the committee, which includes the Human Resources Director, responsible for setting reasonable compensation packages for its other senior staff who are also officers or key employees of the YMCA of Honolulu. The committee develops, consistent with the organization's philosophy and principles, the annual performance goals and criteria to be used in determining merit increases and incentive compensation criteria for its employees. The committee's written records include: (1) terms of the arrangement with the disqualified person (including the date the arrangement was approved); and (2) a description of any comparable data relied upon by the CEO & HR director. Appropriate comparability data is obtained via the YMCA-USA, the national organization that charters all YMCA organizations across the USA. Comparability data used is drawn from similarly qualified persons in functionally comparable positions at similarly situated organizations in Hawaii and on the mainland. This analysis for key employee compensation was last performed in December 2011. FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC FORM 990, PART VI, SECTION C, LINE 19 While federal tax laws do not mandate that the organization's governing documents, conflict of interest policy and financial statements be made available for public inspection, the organization makes its financial statements and prior years' Form 990 available on its website. RELATIONSHIPS BETWEEN OFFICERS, DIRECTORS, TRUSTEES & KEY EMPLOYEES FORM 990, PART VI, SECTION A, LINE 2 TIMOTHY JOHNS, SENIOR VICE PRESIDENT OF HMSA, AND DR. MICHAEL J. CHUN, BOARD MEMBER OF HMSA, HAVE A BUSINESS RELATIONSHIP. TIMOTHY JOHNS, BOARD MEMBER OF HAWAIIAN ELECTRIC COMPANY, AND RONALD R. COX, VICE PRESIDENT OF HAWAIIAN ELECTRIC COMPANY, HAVE A BUSINESS RELATIONSHIP. PROGRAMS FOR YOUTH DEVELOPMENT FORM 990, PART III - PROGRAM SERVICE, LINE 4A Youth Development- Our YMCA of Honolulu is committed to nurturing the potential of every child. 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 our After School and Summer childcare programs, offer a range of experiences that enrich cognitive, social, physical, and emotional growth. In 2012, the YMCA of Honolulu provided $258,000 of program fee waivers that made participation possible for many young people in our community. In addition, the YMCA of Honolulu touched the lives of over 17,200 children through its youth programs. PROGRAMS THAT DEVELOP HEALTHY LIVING FORM 990, PART III - PROGRAM SERVICE, LINE 4B Healthy Living- The YMCA of Honolulu 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, 26,200 people in our community are receiving the support, guidance, and resources they need to achieve greater health in sprit, 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. In 2012, we provided $617,000 in membership fee reductions to people who otherwise would have faced economic barriers to participation. PROGRAMS THAT EMBODY SOCIAL RESPONSIBILITY FORM 990, PART III - PROGRAM SERVICE, LINE 4C 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 100 years. Our drug treatment and intervention services work to eliminate substance abuse, develop self respect, increase positive adjustment in school, improve family and interpersonal relations, and find suitable employment opportunities for troubled youth. Our gang and drug prevention programs work to develop interest in positive activities as an alternative to gang involvement and drug usage. The program provides leadership development, counseling, homework assistance, substance abuse education, camping, sports and recreations. Both of these programs are examples of how the YMCA of Honolulu delivers training, resources, and support that effect change, bridge gaps, and overcome obstacles. In 2012, we engaged 1,880 individuals in our Outreach programs in the hopes of strengthening our community and paving the way for future generations to thrive.