2013-12-19T07:15:41-06:00 2013-08-31 203985821 HOWE RILEY & HOWE PLLC 660 CHESTNUT STREET MANCHESTER NH 031043500 990 2012-09-01 020222250 YOUNG MENS CHRISTIAN ASSOCIATION OF GREATER NASHUA YOUN 6035981533 6 HENRY CLAY DRIVE MERRIMACK NH 03054 RICHARD OLSON 6035981533 2013-12-17 1 LANCE R TURGEON P00627708 6036273838 2012 2016-02-25 16:41:14Z MIKE LACHANCE 6 HENRY CLAY DRIVE MERRIMACK NH 03054 8964166 0 X WWW.NMYMCA.ORG X 1887 NH THE MISSION OF THE YMCA OF GREATER NASHUA IS TO INSTILL VALUES AND PROVIDE OPPORTUNITIES FOR LIFELONG PERSONAL GROWTH AND DEVELOPMENT OF A HEALTHY SPIRIT, MIND, AND BODY FOR ALL. WE HAVE THREE AREAS OF FOCUS: 1) YOUTH DEVELOPMENT - NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN 2) HEALTHY LIVING - IMPROVING THE NATION'S HEALTH AND WELL-BEING 3) SOCIAL RESPONSIBILITY - GIVING BACK AND PROVIDING SUPPORT FOR OUR NEIGHBORS. 25 25 451 673 0 0 4431424 4833068 2977074 3447789 50343 135482 219758 83716 7678599 8500055 453199 491219 0 0 4116464 4601573 0 0 146208 2935635 3153784 7505298 8246576 173301 253479 15749875 15961534 7615821 7059560 8134054 8901974 X THE MISSION OF THE YMCA OF GREATER NASHUA IS TO INSTILL VALUES AND PROVIDE OPPORTUNITIES FOR LIFELONG PERSONAL GROWTH AND DEVELOPMENT OF A HEALTHY SPIRIT, MIND, AND BODY FOR ALL. WE HAVE THREE AREAS OF FOCUS: 1) YOUTH DEVELOPMENT - NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN 2) HEALTHY LIVING - IMPROVING THE NATION'S HEALTH AND WELL-BEING 3) SOCIAL RESPONSIBILITY - GIVING BACK AND PROVIDING SUPPORT FOR OUR NEIGHBORS.THE YMCA IS OPEN TO EVERY MEMBER OF THE COMMUNITY, REGARDLESS OF THE ABILITY TO PAY. FINANCIAL ASSISTANCE IS AVAILABLE FOR THOSE WHO CANNOT AFFORD TO PAY THE FULL COST OF ANY PROGRAM OR SERVICE. 0 0 3569285 295647 1643509 CHILD CARE - THE YMCA OF NASHUA IS ONE OF THE LARGEST PROVIDERS OF AFFORDABLE CHILD CARE IN THE GREATER NASHUA COMMUNITY. A COMMUNITY NEEDS ASSESSMENT CONDUCTED BY THE UNITED WAY OF GREATER NASHUA SHOWED THAT AFFORDABLE CHILD CARE WAS VIEWED BY 74% OF HUMAN SERVICE PROVIDERS AS A "MAJOR PROBLEM." THE CENTRAL FOCUS OF ALL YMCA CHILD CARE PROGRAMS IS TO FOSTER GROWTH AND DEVELOPMENT, NOT ONLY IN CHILDREN BUT ALSO IN THEIR PARENTS AND FAMILIES. APPROXIMATELY 149 CHILDREN WERE ENROLLED IN THE MERRIMACK YMCA'S FULL-TIME LICENSED CHILD CARE, FULL AND PART-TIME PRESCHOOL AND KINDERGARTEN PROGRAMS DURING THE 2012/2013 SCHOOL YEAR. OUR PROGRAMS EXPOSE CHILDREN TO A VARIETY OF ASSET-BUILDING PROGRAMS AS WELL AS ENRICHMENT PROGRAMS. AN ADDITIONAL 132 CHILDREN WERE ENROLLED IN THE SCHOOL'S OUT AFTERSCHOOL PROGRAMS AT THE MERRIMACK AND NASHUA YMCAS DURING THE 2012/2013 SCHOOL YEAR. DAILY ACTIVITIES FOR SCHOOL'S OUT PARTICIPANTS INCLUDE GROUP GAMES, SPORTS, NUTRITION EDUCATION AND HEALTHY SNACKS, MUSIC, SWIMMING, FREE PLAY, ARTS & CRAFTS, AND HOMEWORK ASSISTANCE. OUR EDUCATIONAL PROGRAMS HELP KIDS DEVELOP MORAL AND ETHICAL BEHAVIOR, SELF-ESTEEM, AND LEADERSHIP SKILLS. PARENTS PLAY AN IMPORTANT ROLE IN POLICY AND PROGRAM DECISIONS. IN MANY INSTANCES, YMCA CHILD CARE ALLOWS PARENTS OF THE CHILDREN IN OUR PROGRAMS TO REMAIN GAINFULLY EMPLOYED, KNOWING THAT THEIR CHILDREN ARE THRIVING IN A SAFE, EDUCATIONAL AND SUPPORTIVE ENIVORNMENT. SPECIAL EMPHASIS IS PLACED ON ENSURING ACCESS TO PROGRAMS, CHILDCARE, AND MEMBERSHIP FOR FAMILIES IN LOW INCOME AREAS BY PROVIDING FINANCIAL ASSISTANCE THROUGH OUR Y-CARES FINANCIAL ASSISTANCE PROGRAM. 1293482 93499 650759 YMCA DAY CAMP: THE YMCA OF GREATER NASHUA,SERVED LOCAL FAMILIES BY PROVIDING SUMMER CAMP EXPERIENCES TO HUNDREDS OF LOCAL CHILDREN. THIS SUMMER, THE YMCA OFFERED THE CAMP EXPERIENCE TO 673 CHILDREN WHO LEARNED TEAMWORK, GAINED LEADERSHIP SKILLS, BUILT SELF-CONFIDENCE, LEARNED NEW SKILLS AND MADE FRIENDS AT CAMP SARGENT. ADDITIONALLY, OUR ON SITE CAMPS AT THE MERRIMACK YMCA AND NASHUA YMCA ENGAGED 548 CHILDREN THROUGH VARIOUS SPECIAL INTEREST CAMPS THIS SUMMER. THROUGH OUR CAMP PROGRAM, WE WERE ABLE TO PROVIDE OPPORTUNITIES FOR YOUTH DEVELOPMENT FOR YOUNG PEOPLE AGE 5 THROUGH GRADE 9. SOME CHILDREN ENJOYED THE CAMP EXPERIENCE FOR ONE WEEK, WHILE OTHERS WERE ENROLLED FOR THE ENTIRE 9-WEEK SUMMER PROGRAM. YMCA DAY CAMPING SEEKS TO HELP CHILDREN ACHIEVE THEIR FULLEST POTENTIAL IN SPIRIT, MIND AND BODY. SPECIAL EMPHASIS IS PLACED ON ENSURING ACCESS TO PROGRAMS AND THE CAMP EXPERIENCE FOR FAMILIES IN LOW INCOME AREAS BY PROVIDING FINANCIAL ASSISTANCE THROUGH OUR Y-CARES FINANCIAL ASSISTANCE PROGRAM. 1300584 49307 586954 YMCA AQUATICS: YMCA AQUATIC PROGRAMS ARE PART OF THE YMCA'S OVERALL GOAL OF BUILDING HEALTHY SPIRIT, MIND, AND BODY. THE AQUATIC DEPARTMENT CONTINUES TO BE A LEADER IN AQUATIC PROGRAMMING AND IN OFFERING A FULL RANGE OF PROGRAMS FOR ALL AGES. ALONG WITH THE REGULAR PRESCHOOL AND GRADE SCHOOL SWIMMING PROGRAMS, THE YMCA ALSO OFFERS AQUATIC EXERCISE (INCLUDING CLASSES SPECIFICALLY FOR SENIORS AND THOSE WITH ARTHRITIS), LIFE GUARDING, SCUBA, AND TIME FOR RECREATIONAL LAP SWIMMING. IN ADDITION TO PROVIDING SPECIFIC SWIMMING AND WATER SAFETY SKILLS, YMCA AQUATICS PROMOTES GOOD HEALTH THROUGH REGULAR EXERCISE. THE YMCA'S AQUATIC PROFESSIONALS ARE RECOGNIZED AS LEADERS IN THE AQUATIC FIELD AND SERVE AS TRAINERS FOR THE YMCA OF THE USA IN THIS REGION FOR NATIONAL AQUATIC CERTIFICATIONS. THE YMCA'S AQUATIC PROGRAMS ARE OFFERED AT FEES AFFORDABLE TO THE COMMUNITY AT LARGE, WITH FINANCIAL ASSISTANCE FOR THOSE WHO QUALIFY. ADDITIONALLY, THE YMCA OFFERS THE POOL, LIFEGUARDS AND INSTRUCTORS AT NO CHARGE TO GROUPS SUCH AS SPECIAL OLYMPICS, AREA AGENCY AND OTHERS WHO USE AQUA THERAPY WITH THEIR DISABLED CLIENTS. 1400824 52766 569221 YOUTH DEVELOPMENT, HEALTHY LIVING, SOCIAL RESPONSIBILITY:YOUTH DEVELOPMENT: THE YMCA IS ONE OF THE LARGEST PROVIDERS OF YOUTH PROGRAMMING IN THE REGION. WE ARE COMMITTED TO INCREASING OPPORTUNITIES FOR YOUTH TO DEEPEN VALUES AND POSITIVE ATTITUDES. WHETHER A CHILD ENGAGES WITH US THROUGH OUR YOUTH BASKETBALL PROGRAM, STORM SWIM TEAM, GYMNASTICS PROGRAMS, ARTS & HUMANITIES CLASSES, OR ONE OF THE MANY SPORTS PROGRAMS, OUR GOAL IS TO HELP THEM ENGAGE IN LIFELONG HEALTHY ACTIVITIES WITH POSITIVE ROLE MODELS TO HELP GUIDE THEIR DECISION MAKING AND LIFE CHOICES. ALL OF OUR YOUTH PROGRAMS INCORPORATE OUR VALUES OF CARING, HONESTY, RESPECT AND RESPONSIBILITY. HEALTHY LIVING: THE YMCA OF GREATER NASHUA HAS TAKEN A LEADERSHIP ROLE IN THE GREATER NASHUA COMMUNITY IN RESPONSE TO THE CITY OF NASHUA'S FOCUS ON CHILDHOOD OBESITY, WHICH HAS BEEN NAMED ONE OF THE THREE MAJOR HEALTH ISSUES THAT THE CITY IS FOCUSING ON IN ITS HEALTH IMPROVEMENT PLAN. THE COMMUNITY HEALTH ASSESSMENT (CHA) IDENTIFIED THREE MAJOR HEALTH ISSUES: OBESITY, MENTAL ILLNESS, AND ACCESS TO HEALTHCARE. DUE TO OUR WORK WITH THE PRESCRIBE THE Y AND OTHER HEALTHY INITIATIVES TO COMBAT CHILDHOOD OBESITY, THE YMCA OF GREATER NASHUA WAS ASKED TO TAKE A LEAD ROLE IN THE CITY HEALTH IMPROVEMENT PLAN (CHIP) IN THE AREA OF OBESITY. A REVEIW OF THE LOCAL AREA PEDIATRIC PRACTICES SHOWED THAT 16.8% OF PATIENTS AGES 3 TO 12 IN THE NASHUA AREA ARE OBESE - SIMILAR TO STATISTICS STATEWIDE AND NATIONWIDE. YET, OUR LOCAL PEDIATRICIANS DID NOT HAVE THE RESOURCES AVAILABLE TO HELP THE CHILDREN GOING INTO THEIR PRACTICES STRUGGLING WITH OBESITY. PEDIATRICIANS REACHED OUT TO THE YMCA, BECAUSE THEY KNEW THAT SIMPLY DIAGNOSING A CHILD WITH OBESITY AND ADVISING THEM TO "EAT BETTER AND EXERCISE" WAS GOING TO BE FRUITLESS WHEN THAT CHILD WALKED OUT OF THEIR OFFICE. AS A RESULT, THE YMCA BEGAN THE PRESCRIBE THE Y PROGRAM IN 2008 AND IT HAS GROWN EACH YEAR. THE CURRICULUM, PROVEN EFFECTIVE BY OUR PAST RESULTS, WAS DEVELOPED BY LOCAL PEDIATRICIANS AND DIETICIANS INVOLVED IN THE STAY'N HEALTHY PARTNERSHIP. OUR PROGRAM AIMS TO STOP THIS RAPID INCREASE IN OBESITY BY STARTING WITH OUR CHILDREN, FOR STUDIES SHOW THAT IF A CHILD IS OVERWEIGHT AT AGE 12, THEY ARE MOST LIKELY TO BE OVERWEIGHT ADULTS. THIS PROGRAM IS THE ONLY ONE OF ITS KIND IN THE NASHUA AREA. THE YMCA OF GREATER NASHUA WAS CHOSEN BY Y-USA, THROUGH A COMPETITIVE NATIONAL PROCESS, AS A SITE TO OFFER LIVESTRONG AT THE YMCA, A RESEARCH-BASED PHYSICAL ACTIVITY AND WELL-BEING INITIATIVE THAT HELPS PEOPLE AFFECTED BY CANCER REACH THEIR HOLISTIC HEALTH GOALS. THE LIVESTRONG AT THE YMCA PROGRAM IS AVAILABLE TO CANCER SURVIVORS AND THEIR FAMILIES IN THE GREATER NASHUA COMMUNITY. OUR PILOT PROGRAM HAS ENGAGED 12 PARTICIPANTS. WE EXPECT TO SERVE UP TO 36 PEOPLE IN THE NEXT SESSION. ON A BROAD LEVEL, MAKING YMCA HEALTHY LIVING PROGRAMS AND CLASSES AVAILABLE IS AN IMPORTANT CORNERSTONE OF OUR LONG RANGE STRATEGIC PLAN. LAST YEAR, WE PROVIDED MORE THAN $491,000 IN AID TO OVER 2700 PEOPLE TO ENSURE ALL WHO NEED ACCESS TO THE Y WERE WELCOMED, HELPING REMOVE THE FINANCIAL BARRIERS THAT MAY PREVENT PARTICIPATION. AS PART OF OUR COMMITMENT TO THE COMMUNITY, WE PARTNER WITH OTHER NON-PROFIT AGENCIES WHOSE CLIENTS HAVE SPECIAL NEEDS, SUCH AS THE PLUS COMPANY, NASHUA CHILDREN'S HOME, GREATER NASHUA MENTAL HEALTH, EASTER SEALS AND OTHER ORGANIZATIONS THAT ASSIST DISABLED INDIVIDUALS, COLLABORATING TO SUPPORT OUR COMMUNITY TO ENGAGE AS MANY AS POSSIBLE IN WELLNESS PROGRAMS. SOCIAL RESPONSIBILITY: WITHIN THE GREATER NASHUA AREA, THE YMCA IS SEEN AS A COLLABORATOR, CONVENING WITH THE CITIES AND TOWNS, AS WELL AS OTHER SOCIAL SERVICE AGENCIES, TO ADDRESS COMMUNITY NEEDS. WE HAVE TAKEN A LEAD WITH THE CITY OF NASHUA HEALTH IMPROVEMENT PLAN, WHOSE CHARGE INCLUDES ADDRESSING THE ISSUE OF YOUTH OBESITY. CEO MICHAEL LACHANCE CHAIRS THIS IMPORTANT COMMITTEE WORKING COLLABORATIVELY WITH DOZENS OF NON-PROFITS AND THE CITY TO CONSTRUCT AND IMPLEMENT A PRACTICAL, MEASURABLE PLAN OF ACTION. WHEN BIG BROTHERS & BIG SISTERS OF GREATER NASHUA & SALEM NEEDED ASSISTANCE MATCHING THEIR YOUTH WITH MENTORS, THE Y STEPPED IN AND PARTNERED WITH THEM, PROVIDING MENTORS THROUGH OUR Y-ACHIEVERS PROGRAM WHICH MATCHES STUDENTS OF ALL BACKGROUNDS WITH SUCCESSFUL PROFESSIONALS FROM A VARIETY OF FIELDS. THE JOINT PROGRAM IS DESIGNED TO HELP POSITIVELY INFLUENCE STUDENTS' LIVES BY PROVIDING EDUCATIONAL TOOLS AND ENCOURAGEMENT TO PREPARE TEENS FOR COLLEGE AND EXPLORING CAREERS. IMPROVED STUDENT PERFORMANCE IN THE CLASSROOM, HIGHER RATES OF HIGH SCHOOL GRADUATION AND COLLEGE ENROLLMENT, AND PREPARING YOUTH TO BE PRODUCTIVE MEMBERS OF THE WORKFORCE AND COMMUNITY ARE KEY OBJECTIVES. OUR VOLUNTEER PROGRAM ONE OF THE AREAS WE EXCEL IN OUR COMMITMENT TO SOCIAL RESPONSIBILITY - ENGAGES NEARLY 1,000 COMMUNITY MEMBERS TO MAKE A DIFFERENCE IN PEOPLE'S LIVES, OFFERING THE OPPORTUNITY TO MEET NEW PEOPLE AND MAKE NEW FRIENDS, ALL WHILE DEVELOPING SKILLS AND GAINING INVALUABLE EXPERIENCE. THE Y PROVIDES PEOPLE THE OPPORTUNITY TO PUT INTO PRACTICE WHAT THEY BELIEVE ABOUT LIFE AND GIVE BACK TO THEIR COMMUNITY THROUGH VOLUNTEER PARTICIPATION IN Y PROGRAMS AND SERVICES. WE HAVE THE PRESENCE AND PARTNERSHIPS TO NOT JUST PROMISE, BUT DELIVER POSITIVE, PERSONAL AND SOCIAL CHANGE. WITH A FOCUS ON YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY, Y VOLUNTEERS GIVE MEN, WOMEN AND YOUTH OF ALL AGES AND FROM ALL WALKS OF LIFE THE RESOURCES AND SUPPORT THEY NEED TO BE HEALTHY, CONFIDENT, CONNECTED AND SECURE. 1400824 52766 569221 7564175 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 7 0 1 451 1 0 0 0 0 0 1 1 0 0 0 0 X 25 25 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 NH X RICHARD OLSON 6035981533 6 HENRY CLAY DR MERRIMACK NH 030544848 JAY MAIONA 0.80 X 0 0 0 DR MICHAEL CHOW 0.10 X 0 0 0 MARK COOKSON 0.30 X 0 0 0 DENIS DANCOES II 0.70 X 0 0 0 MICHELLE BOOCKOFF-BAJDEK 0.30 X 0 0 0 NANCY EPSTEIN 0.30 X 0 0 0 PATRICIA CREEDON 0.30 X 0 0 0 DR NORMAN KOSSAYDA 0.00 X 0 0 0 SURESH KUMAR 0.10 X 0 0 0 ANGELA DELORFANO 0.00 X 0 0 0 DAVID MAHONEY 0.10 X 0 0 0 BETH GOLDBERG 0.20 X 0 0 0 JOHN MOKAS 0.20 X 0 0 0 ANDREA RILEY-ARNESEN 0.80 X 0 0 0 DR ROBERT DORF 0.10 X 0 0 0 SHERRIE JURIS 0.30 X 0 0 0 CHAD TANGUAY 0.10 X 0 0 0 DONNA KARWOSKI 0.20 X 0 0 0 KYLE MERRITT 0.20 X 0 0 0 TIMOTHY VADNEY 0.40 X 0 0 0 ANDREA HEBERT 0.30 X 0 0 0 DANIEL OHLSON 0.20 X 0 0 0 MICHAEL RUBINO 0.20 X 0 0 0 JENNIFER SEUSING 0.00 X 0 0 0 STEPHEN BRACCI 0.00 X 0 0 0 RICHARD OLSON 40.00 X 75509 0 16357 MIKE LACHANCE 40.00 X 119984 0 20937 195493 0 37294 1 0 0 0 0 4438712 4497 389859 42066 4833068 CHILD CARE 611600 1643509 1643509 SUMMER CAMP 713940 650759 650759 AQUATICS PROGRAM 713940 586954 586954 ADULT FITNESS 713940 245195 245195 DANCE 713940 213945 213945 107427 107427 3447789 61776 61776 407559 333853 73706 73706 73706 145218 4497 109751 35467 35467 66102 20507 45595 45595 MISCELLANEOUS 900099 2654 2654 2654 8500055 3450443 0 216544 491219 491219 241721 105964 57900 77857 3545623 3463089 43982 38552 227605 205289 19207 3109 211750 195646 16104 374874 340267 22469 12138 5141 4289 852 17235 14377 2858 11395 11395 231695 198105 28590 5000 88366 73640 14491 235 23337 19504 3833 124004 103444 20560 669067 561509 107558 151375 142356 7262 1757 27717 22817 4408 492 307609 256601 51008 642397 635306 7091 73176 61042 12134 SUPPLIES 511600 453221 57776 603 MISCELLANEOUS 165721 121461 37795 6465 DUES & MEMBERSHIPS 90200 83560 6640 NON-CAPITALIZED PURCHAS 13749 11469 2280 8246576 7564175 536193 146208 1506740 1703229 268033 142466 450 3050 114556 115537 15921848 4509128 11403893 11412720 2456203 2584532 15749875 15961534 123119 228856 182819 165044 6263339 5899372 1046544 766288 7615821 7059560 X 7584276 8324521 48534 76209 501244 501244 8134054 8901974 15749875 15961534 X 253479 100241 414200 X X 0 1 X 1 0 X 3727362 3696204 3960140 4384966 4786505 20555177 2435902 2456966 2519469 2977074 3447789 13837200 6163264 6153170 6479609 7362040 8234294 34392377 0 0 0 34392377 88168 57494 293222 64187 61776 564847 88168 57494 293222 64187 61776 564847 6251432 6210664 6772831 7426227 8296070 34957224 0.98380 0.97570 0.01620 0.02430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2456203 224329 96000 2584532 2384850 174853 103500 2456203 2226565 282630 124345 2384850 2184111 156454 114000 2226565 2557983 -263472 110400 2184111 0.79600 0.19400 0.01000 0 0 281649 281649 14051162 3474346 10576816 1589037 1034782 554255 11412720 CAPITAL LEASE OBLIGATION 411201 FAIR VALUE OF INTEREST RATE SWAP 355087 766288 X 9476874 100241 394694 414199 909134 8567740 -67685 -67685 8500055 8708955 394694 67685 462379 8246576 0 8246576 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE DONOR DESIGNATED FUND'S INCOME IS TO BE USED FOR THE GENERAL PURPOSES OF THE ORGANIZATION. THE BOARD DESIGNATED INVESTMENT FUND MAY BE USED AT THE BOARD'S DISCRETION AND IS NOT SUBJECT TO THE NEW HAMPSHIRE UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE YMCA IS A NONPROFIT CORPORATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE. THE INTERNAL REVENUE SERVICE HAS DETERMINED THE YMCA TO BE OTHER THAN A PRIVATE FOUNDATION. THE YMCA HAS ADOPTED THE ACCOUNTING GUIDANCE UNDER THE INCOME TAXES TOPIC OF THE FASB ASC. THE GUIDANCE REQUIRES THE YMCA TO EVALUATE ITS TAX POSITIONS AND RECOGNIZE THE TAX BENEFIT FROM ANY UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WOULD BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERIT OF THE POSITION. IF THE YMCA TAKES A TAX POSITION THAT DOES NOT MEET THE CRITERIA FOR RECOGNITION UNDER THIS STANDARD, THE BENEFIT OF THAT POSITION, INCLUDING POTENTIAL INTEREST AND PENALTIES THEREON, MUST BE REFLECTED AS A LIABILITY IN THE FINANCIAL STATEMENTS UNTIL SUCH TIME AS THE POSITION MEETS THE CRITERIA FOR RECOGNITION. THE RECOGNITION CRITERIA MAY BE MET THROUGH SUBSEQUENT EXAMINATION AND SETTLEMENT BY THE AUTHORITIES, PUBLICATION OF CASE LAW OR REGULATIONS SUPPORTING THE POSITION, OR EXPIRATION OF THE STATUTE OF LIMITATIONS. AS OF AUGUST 31, 2013 AND 2012, THE YMCA HAS NOT TAKEN ANY SIGNIFICANT MATERIAL TAX POSITIONS WHICH DO NOT MEET THE CRITERIA FOR RECOGNITION. THE YMCA REPORTS INTEREST AND PENALTY EXPENSE ON UNCERTAIN TAX POSITIONS AS PART OF OPERATING EXPENSES. AS OF AUGUST 31, 2013 AND 2012, THERE WERE NO EXPENSES RELATED TO INTEREST OR PENALTIES ON UNCERTAIN TAX POSITIONS. THE TAX YEAR OF THE YMCA ENDS ON AUGUST 31ST. MANAGEMENT BELIEVES THE TAX FILINGS FOR THE TAX YEARS ENDING BEFORE AUGUST 31, 2010 ARE NO LONGER SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF INTEREST RATE SWAP AGREEMENT 414,199. PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EVENT EXPENSE -67,685. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EVENT EXPENSE 67,685. AUCTION 67680 4497 63183 42066 1327 400 15426 Y-TRI 37930 37930 21448 2 44105 44105 16483 12601 149715 4497 145218 42066 16483 1327 400 49475 109751 35467 1 FINANCIAL ASSISTANCE TO PARTICPATE IN THE YMCA PROGRAMS AT REDUCED COSTS 2700 491219 BOOK VALUE OF PROGRAM DISCOUNTS;THOSE QUALIFYING FOR FINANCIAL ASSISTANCE REDUCTION IN SERVICE PRICES PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE YMCA HAS A FORMAL PROCESS FOR FINANCIAL ASSISTANCE. THE INDIVIDUAL WILL COMPLETE AN APPLICATION FOR FINANCIAL ASSISTANCE. THE APPLICATION HAS THE YMCA CRITERIA FOR ELIGIBILITY TO RECEIVE FINANCIAL ASSISTANCE. THE YMCA DIRECTORS WILL REVIEW THE APPLICATION FOR FINANCIAL ASSISTANCE. IF APPROVED, FINANCIAL ASSISTANCE WILL BE GIVEN. REPORTS CAN BE PRODUCED AT ANY TIME WHICH WILL SHOW THE AMOUNT OF FINANCIAL ASSISTANCE GIVEN AND TO WHOM IT WAS GIVEN. A NEW HAMPSHIRE HEALTH AND EDUCATION FACILITIES AUTHORITY 020279866 2010-05-19 5000000 TO FUND NEW BUILDING 0 0 0 B NEW HAMPSHIRE HEALTH AND EDUCATION FACILITIES AUTHORITY 020279866 2010-05-19 3000000 TO FUND NEW BUILDING 0 0 0 A 350628 5016595 57997 4958598 0 0 1 1 B 1750000 3009957 34798 2975159 0 0 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 A 0 1 0 0 1 1 TD BANK 15.000000000000 0 0 0 0 0 B 0 1 0 0 1 0 0 0 0 A 0 B 0 SCHEDULE K PART II LINE 3 PROCEEDS OF BONDS BOND A INCLUDES $16,595 OF EARNINGS ON ESCROW FUNDS DURING THE CONSTRUCTION PERIOD. BOND B INCLUDES $9,957 OF EARNINGS ON ESCROW FUNDS DURING THE CONSTRUCTION PERIOD. X 1 150 NUMBER OF CONTRIBUTIONS X 30 575 NUMBER OF CONTRIBUTIONS X 13 960 NUMBER OF CONTRIBUTIONS X RESTAURANT GIFT CERTIFICATES 37 1555 NUMBER OF CONTRIBUTIONS X TRIP EXCURSIONS 62 16740 NUMBER OF CONTRIBUTIONS X SPORTING EVENTS 12 2478 NUMBER OF CONTRIBUTIONS X OTHER ITEMS 103 19608 NUMBER OF CONTRIBUTIONS 0 0 1 0 FORM 990, PART VI, SECTION A, LINE 6 THE YMCA HAS MEMBERS WHO PAY DUES. FORM 990, PART VI, SECTION A, LINE 7A THERE IS AN ANNUAL MEETING HELD WHERE MEMBERS CAN VOICE OPINIONS. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS VOTE AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11 THE AUDIT COMMITTEE REVIEWS THE 990 AND IT IS APPROVED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE YMCA REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICTS OF INTEREST POLICY WITH THE USE OF THE AUDITORS ANNUAL CIRCULATION OF A QUESTIONNAIRE TO THE BOARD MEMBERS AND SENIOR STAFF WHICH INCLUDES QUESTIONS REGARDING ANY CONFLICTS OF INTEREST. IN ADDITION, THE MARKETING DIRECTOR/CEO REVIEWS ALL CONTRACTS WITH BOARD MEMBERS AND SENIOR STAFF TO SEE IF ANY TRANSACTIONS FALL UNDER THE CONFLICT OF INTEREST POLICY. THIS PROCEDURE IS COMPLETED ONCE A YEAR. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD MUST APPROVE THE BUDGET WHICH INCLUDES COMPENSATION FOR ALL LEVELS OF EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE YMCA MAKES AVAILABLE TO THE PUBLIC ALL DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS TO THOSE REQUESTING THEM. IN ADDITION, THE YMCA PROVIDES FINANCIAL INFORMATION, DONOR INFORMATION AND COMMUNITY BENEFIT INFORMATION TO ALL ATTENDING THE ANNUAL MEETING. THE YMCA ALSO PUBLISHES THE FORM 990 ON ITS WEBSITE. THE MEMBERS' HANDBOOK OF RULES AND REGULATIONS ARE ALSO DISCLOSED ON THE WEBSITE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF INTEREST RATE SWAP AGREEMENT 414,200. THE YMCA HAS NOT CHANGED ITS OVERSIGHT PROCESS DURING THE YEAR.