2013-08-13T16:59:08-05:00 2012-12-31 430765316 RUBINBROWN LLP ONE NORTH BRENTWOOD SAINT LOUIS MO 63105 990 2012-01-01 430653616 YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER ST LOUIS YOUN 3144361177 1528 LOCUST STREET ST LOUIS MO 63103 GARY E SCHLANSKER 3144361177 2013-08-13 1 BRENT W STEVENS P01291820 3142903300 2012 2016-02-24 21:20:13Z GARY E SCHLANSKER 1528 LOCUST STREET ST LOUIS MO 63103 56017702 0 X YMCASTLOUIS.ORG X 1853 MO THE ASSOCIATION PUTS CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT PROMOTE HEALTH, STRONG FAMILIES AND COMMUNITIES, YOUTH LEADERSHIP AND INTERNATIONAL UNDERSTANDING. 67 64 4599 5368 31491 30491 6927502 6901663 45360891 44735671 975785 -3253013 738941 510022 54003119 48894343 2512427 2485061 0 0 33934380 32995369 0 0 459222 20939268 20132769 57386075 55613199 -3382956 -6718856 119035510 113073077 17134708 16249576 101900802 96823501 X SEE SCHEDULE O 0 0 24962906 1158323 26061054 SEE SCHEDULE O 10375717 197542 7823906 SEE SCHEDULE O 6504052 185018 6967296 SCHOOL AGE CHILD CARE. THE CENTRAL FOCUS OF THE YMCA IS TO OFFER GROWTH AND DEVELOPMENT, NOT ONLY TO CHILDREN, BUT ALSO TO THEIR PARENTS AND FAMILIES. YMCA SCHOOL-AGE CHILDCARE IS A COMPREHENSIVE, LICENSED PROGRAM PROVIDED AT 125 SITES, THE MAJORITY OF WHICH ARE THE ACTUAL SCHOOLS ATTENDED BY CHILDREN IN THE PROGRAM. THE YMCA ALSO PROVIDES CARE AT 6 MIDDLE SCHOOL SITES, KEEPING OLDER KIDS SAFE DURING THE DANGEROUS AFTER-SCHOOL HOURS. THE PROGRAM SERVES ELEMENTARY SCHOOL-AGE CHILDREN DURING AFTER-SCHOOL HOURS AND, AT MANY SITES, DURING BEFORE-SCHOOL HOURS ALSO. IT HAS ENABLED MANY PARENTS, INCLUDING SINGLE AND DUAL-CAREER PARENTS, TO CONTINUE WORKING, KNOWING THEIR CHILD IS SAFE. 2012 PARTICIPATION IN SCHOOL-AGE CHILD CARE AVERAGED 6,393 CHILDREN PER DAY. 9212119 944178 4393676 YOUTH DEVELOPMENT PROGRAMS: TO BATTLE THE LITERACY PROBLEM IN ALL PEOPLE, THE YMCA OF GREATER ST LOUIS HAS DEVELOPED A THREE-PRONGED PROGRAM, YMCA LITERACY: LEARNING FOR LIFE. BEGINNING BABIES WITH BOOKS WORKS TO INSTILL A LOVE OF READING AND LEARNING IN VERY YOUNG CHILDREN AND THEIR FAMILIES. THE YREAD LITERACY PROGRAM PAIRS VOLUNTEER TUTORS WITH STUDENTS IDENTIFIED AS BEING IN NEED OF HELP BY SCHOOLS. THE TUTORS INSTRUCT THE YOUTHS IN BASIC READING, WRITING AND ARITHMETIC SKILLS, AND DEVELOP THEIR SELF-CONFIDENCE. AND, THE YMCA LITERACY COUNCIL PROVIDES READING TUTORING FOR ADULTS. IN 2009 AND THROUGHOUT 2012, YMCA SERVED 499 CHILDREN WITH YREAD TUTORS IN WEEKLY SESSIONS HELD THROUGHOUT THE ACADEMIC YEAR WITH NO FEES. BEGINNING BABIES WITH BOOKS SERVED 585 NEW MOTHERS AND BABIES IN 2012. YMCA LITERACY COUNCIL PROVIDED READING TUTORING TO 135 ADULT STUDENTS. THE YMCA ALSO OFFERS LEARNING LABS FOR MATH AND SCEINCE FOR YOUTH GROUPS WHICH SERVED 222 YOUTH IN 2012. YMCA LEADERSHIP DEVELOPMENT. LAST YEAR, YMCA YOUTH AND TEEN PROGRAMS SERVED A TOTAL OF 1019 PARTICIPANTS THROUGH YMCA YOUTH IN GOVERNMENT AND TEEN LEADERS PROGRAMS, PROVIDING GOOD ROLE MODELS TO HELP DEVELOP SELF-ESTEEM, POSITIVE VALUES, GOOD CITIZENSHIP, COMMUNITY SERVICE AND A STRONG WORK ETHIC. YMCA FAMILY PROGRAMS HELP PEOPLE GROW AS RESPONSIBLE MEMBERS OF THE FAMILY UNIT. THEY PROVIDE ACTIVITIES THAT FOSTER UNDERSTANDING AND COMPANIONSHIP. LAST YEAR, SOME 15,952 PERSONS PARTICIPATED IN THE YMCA FAMILY NIGHTS AND FAMILY HUBS. YMCA COMMUNITY OUTREACH PROGRAMS: YMCA YOUTH OUTREACH PROGRAMS ARE PROVIDED AT SITES THOUGHOUT THE GREATER ST. LOUIS AREA, MAKING Y PROGRAMS EVEN MORE ACCESSIBLE BY PLACING THEM IN THE NEIGHBORHOODS THEY SERVE. OUTREACH PROGRAMMING PROVIDES POSITIVE ALTERNATIVES FOR AT-RISK YOUTH, INCLUDING AFTER SCHOOL AND RECREATIONAL ACTIVES PROVIDED AT SCHOOLS, YMCA FACILITIES, AND HOUSING DEVELOPMENTS. YMCA OLDER ADULT PROGRAMS: OLDER ADULT PROGRAMS HELP PERSONS MAINTAIN INDEPENDENCE THROUGH INCREASED HEALTH AND SOCIALIZATION. LAST YEAR, 7,355 OLDER ADULTS WERE SERVED THROUGH CHAIR AEROBICS, ARTHRITIC EXERCISE, WALKING CLINICS, DANCE, AND SOCIAL CLUBS. GREATER NEEDS PROGRAMS SERVE URBAN YOUTHS. PROGRAMS INCLUDE A BOY'S CHOIR, WHICH SERVES 35 CHILDREN, A PERFORMING ARTS CENTER THAT OFFERS DANCE AND TUMBLING PROGRAMS AND SERVED 58 CHILDREN, AND A LEARNING RESOURCE CENTER THAT PROVIDES COMPUTER TRAINING. CLIMBING ABOVE CONFLICT, A CONFLICT-RESOLUTION SKILLS PROGRAM FOR URBAN YOUTHS, SERVES 3RD AND 4TH GRADERS EACH YEAR AND HAD ENROLLMENTS OF 350 CHILDREN. (756 CLIENTS). PRESCHOOL CHILD CARE: YMCA PRESCHOOL CARE IS A FULL DAY AND HALF DAY YEAR-ROUND PROGRAM. CURRICULUM PREPARES CHILDREN FOR SCHOOL BY IMPROVING THEIR PHYSICAL WELL-BEING. PARENTS ARE INVOLVED IN FAMILY ACTIVITIES AND COMMITTEES. LAST YEAR, 449 CHILDREN WERE ENROLLED AND FINANCIAL ASSISTANCE WAS PROVIDED TO THOSE IN NEED. INCLUSION SERVICES: THE YMCA OF GREATER ST. LOUIS PROVIDES INCLUSIVE PROGRAMMING FOR CHILDREN WITH DISABILITIES IN OUR 145 BEFORE-AND-AFTER SCHOOL PROGRAMS LOCATED THROUGHOUT THE CITY OF ST. LOUIS AND THE 5 SURROUNDING COUNTIES, AS WELL AS IN 5 LICENSED CHILD CARE CENTERS AND 425 SUMMER CAMP PROGRAMS. AN INTEGRATED FITNESS PROGRAM IS AVAILABLE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES, AS WELL AS AN ADULT HABILITATION PROGRAM LICENSED FOR 27 ADULTS WITH DEVELOPMENTAL DISABILITIES, WHO NEED A HIGH LEVEL OF SUPPORT DURING THE DAY TO ENABLE THEIR FAMILIES TO MAINTAIN THEIR EMPLOYMENT STATUS. DURING THE LAST COMPLETE FISCAL YEAR 3,244 PEOPLE WITH DISABILITIES RECEIVED DIRECT SERVICES, AND 6,735 PEOPLE WITH DISABILITIES RECEIVED INDIRECT SERVICES AT THE YMCA. INTERNATIONAL UNDERSTANDING PROGRAMS (WORLD SERVICE): THE YMCA IS A WORLDWIDE MOVEMENT WITH A GOAL OF PROMOTING GLOBAL UNDERSTANDING. YMCA WORLD SERVICE PROMOTES UNDERSTANDING THROUGH EDUCATION, OVERSEAS OPPORTUNITIES AND LEADERSHIP TRAINING. THE YMCA OF GREATER ST. LOUIS IS ONE OF THE LEADING YMCAS IN THE USA IN ITS INTERNATIONAL UNDERTAKING, CONTRIBUTING $102,000 IN 2012 TO OUR INTERNATIONAL PARTNERS TO SUPPORT YOUTH PROGRAMS, PROGRAMS FOR AT-RISK CHILDREN AND FAMILIES, EDUCATION AND TRAINING PROGRAMS. 9212119 944178 4393676 51054794 1 1 0 0 0 0 0 0 1 1 1 1 0 0 1 0 1 0 0 0 1 1 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 1 41 0 1 4599 1 1 1 0 0 0 0 1 1 0 0 0 0 X 67 64 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X X DAVID RUTSCH 3144361177 1528 LOCUST STREET ST LOUIS MO 63103 RICK ANDREWS 1.00 X 0 0 0 CHERYL ANTHONY 1.00 X 0 0 0 JERRE E BIRDSONG 1.00 X 0 0 0 TIM CARPENTER 1.00 X 0 0 0 BONNIE DANIELS 1.00 X 0 0 0 JIM DIERKING 1.00 X 0 0 0 JOHN EAVES 1.00 X 0 0 0 LB ECKELKAMP JR 1.00 X 0 0 0 SERGIO FERNANDES 1.00 X 0 0 0 SARA E FOSTER 1.00 X 0 0 0 ASTRID GARCIA 1.00 X 0 0 0 THOMAS GEORGE 1.00 X 0 0 0 PETER A GIANINO 1.00 X 0 0 0 LYLE GILBERTSON 1.00 X 0 0 0 MICHAEL GIBBONS 1.00 X 0 0 0 ANDY GOLDKAMP 1.00 X 0 0 0 STEVE HANLEY 1.00 X 0 0 0 MICHAEL P HANRAHAN 1.00 X 0 0 0 MELISSA HARPER 1.00 X 0 0 0 CHRIS HARRIS SR 1.00 X 0 0 0 TERRY HENDERSON 1.00 X 0 0 0 ANNE HILL 2.00 X X 0 0 0 JOSEPH M HOFF 1.00 X 0 0 0 ROBERT T HORSFIELD 1.00 X 0 0 0 MARK JENSEN 1.00 X 0 0 0 GEORGE JOHN 1.00 X 0 0 0 JAMES JUMP 1.00 X 0 0 0 ALEX KANTER 1.00 X 0 0 0 ARINDAM KAR 1.00 X 0 0 0 NEVADA AL A KENT IV 2.00 X X 0 0 0 BRADFORD KOENEMAN 1.00 X 0 0 0 MELISSA LACKEY 1.00 X 0 0 0 JAMES W LAWSON 1.00 X 0 0 0 DAVID LAYTON 1.00 X 0 0 0 MARK D LEEKER 1.00 X X 0 0 0 TRISH LOVAN 1.00 X 0 0 0 MARILYN LUNNEMANN 1.00 X 0 0 0 LAURA MATLOCK 1.00 X 0 0 0 SANDY MCCANDLESS III 1.00 X 0 0 0 MIKE MILOSOVICH 1.00 X 0 0 0 AL J MITCHELL 1.00 X 0 0 0 JOSEPH M MOONEY 1.00 X 0 0 0 PATRICK J MOORE 1.00 X 0 0 0 JULIA K MULLER 1.00 X 0 0 0 MAURICE NEWBERRY 1.00 X 0 0 0 RICHARD J NICOLETTI 1.00 X 0 0 0 TRACI O'BRYAN 1.00 X 0 0 0 MICHAEL O'KEEFE 1.00 X 0 0 0 GARY OLSON 1.00 X 0 0 0 EMILY PITTS 1.00 X 0 0 0 DAVID B PRICE JR 1.00 X 0 0 0 JON N REED 2.00 X X 0 0 0 JIM SCHNEADER 1.00 X 0 0 0 FRAN SCHUSTER 1.00 X 0 0 0 KURT M SCHWAGER 1.00 X 0 0 0 RALPH P SCOZZAFAVA 1.00 X 0 0 0 DANIEL J SESCLEIFER 2.00 X X 0 0 0 DIANE SHER 1.00 X 0 0 0 JERRY STRICKLAND 1.00 X 0 0 0 ROBERT TOMEK 1.00 X 0 0 0 JERRY TOWNSEND 1.00 X 0 0 0 TIMOTHY R WALSH 1.00 X 0 0 0 STEVE WALTMAN 1.00 X 0 0 0 SANDY WASHINGTON 1.00 X 0 0 0 DAVID WILSDORF 1.00 X 0 0 0 DIANE YANCZER 1.00 X 0 0 0 DONNA L ZOELLER 1.00 X 0 0 0 GARY SCHLANSKER 45.00 X 276070 0 33657 KAREN KOCHER 45.00 X 184318 0 20228 FRANCIS X WARD 45.00 X 145393 0 16802 KAE MOORE 45.00 X 136641 0 26604 DONA SHERWOOD 45.00 X 107369 0 22742 VICTORIA ADRIAN 45.00 X 110119 0 14415 CENIA BOSMAN 45.00 X 105621 0 9979 LAURIE MCTEARNEN 45.00 X 101731 0 13792 1167262 0 158219 8 0 1 0 DAVE DEGONIA CONSTRUCTION 417 E HIGH POTOSI MO 63664 CONSTRUCTION CONTRACTOR 492786 BRICO 3109 S GRAND BLVD SUITE 200 ST LOUIS MO 63118 CONSTRUCTION CONTRACTOR 475895 ROCK HILL MECHANICAL CORP 524 CLARK AVE ST LOUIS MO 63122 HVAC CONTRACTOR 339236 LAIDLAW TRANSIT SERVICES INC 5360 COLLEGE BLVD STE 200 OVERLAND PARK KS 66211 TRANSPORTATION SERVICES 238622 THE HARLAN COMPANY 9810 PAGE AVE ST LOUIS MO 63132 CONSTRUCTION CONTRACTOR 222533 33 X 1630483 470813 1423581 3376786 154667 6901663 HEALTH ENHANCEMENT 713940 26061054 26061054 CAMPING 900099 7823906 7823906 SCHOOL AGE CHILD CARE 624410 6967296 6967296 DAY CARE 624310 2639601 2639601 SOCIAL DEVELOPMENT 900099 1017245 1017245 226569 226569 44735671 924352 924352 32616 1125 31491 31491 31491 1783640 430000 1513413 4877592 270227 -4447592 -4177365 -4177365 418590 470813 572510 -153920 -153920 423251 158719 264532 264532 TRAINING AND CONSULTING FEES FROM 900099 245729 245729 REIMBURSEMENTS FROM THE CITY 900099 74505 74505 OTHER MISCELLANEOUS REVENUE 900099 47685 47685 367919 48894343 45245932 31491 -3284743 2383061 2383061 102000 102000 676468 676468 26754851 24884903 1600137 269811 1087474 997175 73323 16976 1871664 1683340 159667 28657 2604912 2440329 146815 17768 176533 176533 81800 81800 49927 49927 1283236 1035667 201069 46500 1127093 788572 314462 24059 539780 468888 65024 5868 5156778 5156778 565490 529641 34518 1331 673567 454194 186336 33037 428178 428178 321009 291139 24053 5817 4782674 4659027 123647 700223 700223 PROGRAM SUPPLIES 3697845 3697845 EQUIPMENT 252714 239649 12985 80 AMORTIZATION 23083 23083 SUBSCRIPTIONS AND DUES 20661 10296 3365 7000 252178 80806 169054 2318 55613199 51054794 4099183 459222 17430 17474 8101624 6744098 4052519 3789572 204155 653539 4647667 214151 204168 493046 495639 140458264 61243555 81363847 79214709 19778027 5894342 15591622 142344 119261 20700 348653 119035510 113073077 2263963 2166735 859533 777915 9500000 9256000 91332 91093 4419880 3957833 17134708 16249576 X 83041520 77408093 13497549 13942713 5361733 5472695 101900802 96823501 119035510 113073077 X -6718856 1704992 361 -63798 X 0 1 X 1 0 X 9851339 6057239 9022391 6927502 6901663 38760134 9851339 6057239 9022391 6927502 6901663 38760134 2013410 36746724 990791 758903 717382 775330 924352 4166758 397214 373176 610725 31490 1412605 215921 335114 283769 300935 1209761 2345500 46684997 235740829 0.78710 0.81400 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2008 AMOUNT: $ 215,921. 2009 AMOUNT: $ 335,114. 2012 AMOUNT: $ 293,416. CAPITAL LEASE CONCESSION - 2010 AMOUNT: $ 130,263. 2011 AMOUNT: $ 205,115. ST LOUIS CITY REIMBURSEMENTS - 2010 AMOUNT: $ 153,506. 2011 AMOUNT: $ 95,820. 2012 AMOUNT: $ 74,505. SALES OF INVENTORY - 2012 AMOUNT: $ 423,251. FUNDRAISING EVENTS - 2012 AMOUNT: $ 418,589. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 17641899 87575 1188430 695101 18222803 17877807 34781 429339 700028 17641899 16069079 777944 2186615 1155831 17877807 13797599 186985 2798348 713853 16069079 19940687 -5472888 670200 13797599 0.45800 0.28800 0.25400 1 0 12287150 12287150 79558338 30257612 49300726 35505095 20775238 14729857 12211314 10210705 2000609 896367 896367 79214709 CTF 2163266 F S&P 500 INDEX CTF 7965870 F PASSIVE BOND MARKET CTF 3411945 F TIPS INDEX CTF 1017671 F OTHER INVESTMENTS 142663 F CUSTODIAL TRUST FUNDS 382827 F INTEREST IN CHARITABLE GIFT ANNUITIES 507380 F 15591622 RESERVE FOR WORKERS COMP. 120241 RESERVE FOR RETIREE HEALTH INS. 402979 COND. ASSET RETIREMENT OBLIG. 238841 LIABILITIES TO GIFT ANNUITANTS 806375 CAPITAL LEASES 1138003 DEPOSITS FOR FUTURE FACILITIES 5455 INSTALLMENT NOTE INSURANCE 314996 INTEREST RATE SWAP CONTRACT 762634 AUTO LOAN 21474 MISCELLANEOUS LIABILITIES 146835 3957833 48083607 1704992 1704992 46378615 2515728 2515728 48894343 53161269 -68869 -68869 53230138 2383061 2383061 55613199 PART IV, LINE 2B: THE YMCA IS CUSTODIAN FOR SEVERAL CUSTODIAL ACCOUNTS REPRESENTING BALANCES RAISED BY VARIOUS CLUBS AND GROUPS. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE YMCA USES THE ENDOWMENT FUNDS TO SUPPORT THE OPERATIONS OF THE ASSOCIATION, AS WELL AS WORLD SERVICE. SPENDING IS BASED UPON A FORMULA, APPROVED ANNUALLY BY THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS, WHICH AVERAGES THE PRIOR 5 YEARS' MARKET VALUES AS OF JUNE 30. THE USE OF A 5-YEAR AVERAGE HELPS LESSEN THE IMPACT OF MARKET FLUCTUATIONS ON THE FUNDING OF THE ASSOCIATION'S OPERATIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANTS TO INDIVIDUALS INCLUDED IN FINANACIAL STATEMENT REVENUE 2,383,061. UNREALIZED LOSS ON INTEREST RATE SWAP 57,146. UNREALIZED CHANGE IN TRUST INTERESTS 96,324. RENTAL EXPENSES -1,125. OTHER GAIN/LOSS ON ASSETS 1,189. FUNDRAISING EVENT EXPENSES -20,867. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 1,125. POSTRETIREMENT PLAN CHANGE OTHER THAN NET PERIODIC COSTS -89,672. OTHER GAIN/LOSS ON ASSETS -1,189. FUNDRAISING EVENT EXPENSES 20,867. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS TO INDIVIDUALS INCLUDED IN FINANACIAL STATEMENT REVENUE 2,383,061. 1 SOUTH AMERICA 0 0 PROGRAM SERVICES SUPPORT FOR LOCAL YMCA 55000 RUSSIA & THE NEWLY INDEPENDENT STATES 0 0 PROGRAM SERVICES SUPPORT FOR LOCAL YMCA 21000 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES SUPPORT FOR LOCAL YMCA 16000 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES SUPPORT FOR LOCAL YMCA 10000 0 0 0 0 0 0 102000 0 102000 SOUTH AMERICA 42000 WIRE TRANSFER RUSSIA & THE NEWLY INDEPENDENT STATES 21000 WIRE TRANSFER CENTRAL AMERICA AND THE CARIBBEAN 16000 WIRE TRANSFER SOUTH AMERICA 13000 WIRE TRANSFER SUB-SAHARAN AFRICA 10000 WIRE TRANSFER 5 0 0 0 0 0 0 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: SCHEDULE F, PART I, LINE 2: THE YMCA OF GREATER ST. LOUIS SUPPORTS WORLD SERVICE PARTNERS BY PROVIDING CASH SUPPORT AND TECHNICAL ASSISTANCE. THE FUNDS PROVIDED TO PARTNER YMCAS IN THOSE COUNTRIES ARE USED FOR PROGRAMS AND GENERAL OPERATIONS OF THE FACILITIES. THE ASSOCIATION MONITORS THE USAGE OF THE FUNDS BY REQUIRING FINANCIAL STATEMENTS AND/OR BY MAKING ON-SITE VISITS TO VIEW FACILITIES AND PROGRAMS THE ASSOCIATION SUPPORTS. GOLF TOURNAMENTS 432755 241552 191203 2104 13203 70193 53034 55866 SALES/AUCTIONS 294960 111428 183532 94161 32127 17201 1400 68018 26 161688 117833 43855 2360 24197 5428 18354 5712 109152 889403 470813 418590 4464 131561 107748 88589 7112 233036 572510 -153920 1 SUBSIDIES FOR PROGRAM AND MEMBERSHIP 4939 2383061 INCOME SCALE SUBSIDY FOR PROGRAMS PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE YMCA OF GREATER ST. LOUIS WILL NOT TURN AWAY ANYONE BASED ON THEIR INABILITY TO PAY FOR MEMBERSHIPS OR PROGRAMS. A SLIDING SCALE OF AVAILABLE FINANCIAL SCHOLARSHIPS BASED UPON HOUSEHOLD INCOME IS USED TO DETERMINE THE AMOUNT OF SUBSIDY GRANTED TO AN INDIVIDUAL OR HOUSEHOLD. SUBSIDIES OF APPROXIMATELY $2,383,000 WERE GRANTED DURING 2012. THE ASSOCIATION'S INTERNAL AUDITOR VERIFIES COMPLIANCE WITH SUBSIDY POLICY DURING HIS ANNUAL BRANCH AUDITS. X X X X 0 0 0 0 0 0 0 0 0 GARY SCHLANSKER 263951 0 0 0 12119 0 20000 0 13657 0 309727 0 0 0 KAREN KOCHER 173984 0 0 0 10334 0 14745 0 5483 0 204546 0 0 0 FRANCIS X WARD 135336 0 0 0 10057 0 0 0 16802 0 162195 0 0 0 KAE MOORE 126144 0 0 0 10497 0 11480 0 15124 0 163245 0 0 0 SUPPLEMENTAL INFORMATION PART III THE PROCESS TO DETERMINE A SENIOR EXECUTIVE'S PAY ORIGINATES WITH THE EXECUTIVE COMPENSATION COMMITTEE. THEIR RECOMMENDATIONS OF PAY INCREASES MUST BE APPROVED IN ADVANCE BY THE EXECUTIVE COMMITTEE PRIOR TO SUBMITTING THEIR RECOMMENDATION TO THE BOARD OF DIRECTORS FOR FINAL APPROVAL. THE EXECUTIVE COMPENSATION COMMITTEE IS COMPRISED OF THE CURRENT BOARD CHAIRMAN, THE PAST CHAIRMAN AND THE CHAIR ELECT OF THE GOVERNING BOARD OF DIRECTORS. THE EXECUTIVE COMPENSATION COMMITTEE ANNUALLY REVIEWS COMPENSATION DATA OF OTHER YMCAS OF COMPARATIVE SIZE. THIS DATA IS COMPILED BY SULLIVAN COTTER AND ASSOCIATES, INC. AS A PAST PRACTICE IN PRIOR YEARS, AND USING DATA PROVIDED BY COMPENSATION MATTERS, THE EXECUTIVE COMPENSATION COMMITTEE WOULD REVIEW COMPENSATION LEVELS AND PRACTICES OF OTHER ST. LOUIS BASED CHARITIES EVERY OTHER YEAR. THE LAST SUCH REVIEW OF COMPENSATION MATTERS DATA WAS PERFORMED IN 2010 GIVEN NO PAY INCREASES HAVE BEEN GRANTED TO THE SENIOR EXECUTIVES OF THE ASSOCIATION IN 2011 OR 2012. A MISSOURI DEVELOPMENT FINANCE BOARD 431387649 2011-03-01 9500000 REFINANCE 1998 FACILITIES BOND 0 0 0 A 9395000 9500000 105000 2011 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 1 1 0 COMMERCE BANK NA 7.000000000000 1 0 0 0 0 A 0 PART III, LINE 9 PRIVATE BUSINESS USE AS THERE IS NO CONTEMPLATED PRIVATE BUSINESS USE OF THE PROPERTY, WRITTEN PROCEDURES ON REMEDIATION ARE NOT REQUIRED. PART IV, LINE 7 ARBITRAGE AS ALL BOND PROCEEDS WERE USED IMMEADIATELY TO REFUND PRIOR BONDS AND TO PAY BOND ISSUANCE COSTS, ARBITRAGE CANNOT OCCUR, THEREFORE NO WRITTEN PROCEDURES ARE NECESSARY. JERRE BIRDSONG BOARD MEMBER 1710092 STANDARD ELECTRICITY FEES 0 SARA FOSTER BOARD MEMBER 331000 INTEREST RATE SWAP 0 DAVID LAYTON BOARD MEMBER 113125 INSURANCE BROKER FEES & COMMISSION 0 KAROLYN CARMACK SISTER OF COO 32536 EMPLOYMENT 0 LUKE ANTHONY SON OF BOARD MEMBER 10359 EMPLOYMENT 0 SCHEDULE L, PART IV BUSINESS TRANSACTIONS WITH INTERESTED PERSONS LINE 1: MR. BIRDSONG IS THE TREASURER OF AMEREN CORPORATION AND SERVES ON THE ASSOCIATION'S BOARD OF DIRECTORS. THE ASSOCIATION CONDUCTED UTILITY TRANSACTIONS WITH AMEREN TOTALING OVER $1.7 MILLION FOR ELECTRICITY SERVICES USING STANDARD STATE REGULATED USAGE RATES. LINE 2: MRS. FOSTER IS AN EXECUTIVE VICE PRESIDENT OF COMMERCE BANCSHARES. SHE STARTED SERVING ON THE ASSOCIATION'S BOARD IN 2012. PRIOR TO 2012, THE ASSOCIATION ENTERED INTO A MULTI YEAR INTEREST RATE SWAP AGREEMENT WITH COMMERCE BANCSHARES RELATED TO THE INTEREST RATE ON THE TAX EXEMPT BONDS (SEE SCHEDULE K). UNDER THIS SWAP AGREEMENT, THE ASSOCIATION MADE PAYMENTS OF $331,000 TO COMMERCE BANCSHARES DURING 2012 TO SATISFY INTEREST EXPENSE OBLIGATIONS TO THE BOND HOLDERS OF $333,000. THE ASSOCIATION ALSO HOLDS MISCELLANEOUS CHECKING ACCOUNTS AND A LINE OF CREDIT WITH COMMERCE BANKSHARES. TOTAL FEES AND INTEREST PAID TO COMMERCE BANCSHARES DURING 2012 AS A RESULT OF THESE TRANSACTIONS WAS LESS THAN $2,000. AS PART OF THE ASSOCIATION'S PROCUREMENT PROCESS, VISA CREDIT CARDS ISSUED BY COMMERCE BANCSHARES ARE USED TO MAKE BUSINESS PURCHASES. IN 2012 SLIGHTLY OVER $1.0 MILLION DOLLARS IN TRANSACTIONS WERE BILLED AGAINST THESE CARDS. THE ASSOCIATION PAID NO FEES TO COMMERCE BANCSHARES AS A RESULT OF THESE CREDIT CARD PAYMENTS. LINE 3: MR. LAYTON IS A MEMBER OF THE ASSOCIATION'S BOARD OF DIRECTORS AND A VICE PRESIDENT OF THE CRANE INSURANCE AGENCY. $114 THOUSAND IN BROKER FEES AND COMMISSIONS PAID TO CRANE INSURANCE AGENCY IN 2012 WERE REVIEWED AND APPROVED BY A COMMITTEE OF THE BOARD OF DIRECTORS. LINE 4: KAROLYN CARMACK, A BRANCH ADMINISTRATOR, IS THE SISTER OF KAREN KOCHER, WHO SERVES AS THE COO FOR THE ASSOCIATION. THE ASSOCIATION'S EMPLOYMENT POLICY IMPOSES CERTAIN RESTRICTIONS ON EMPLOYMENT OF RELATIVES. EXCEPTIONS TO THIS POLICY ARE MADE ONLY UPON APPROVAL BY THE PRESIDENT AND CEO. LINE 5: LUKE ANTHONY, A LIFE GUARD, IS THE SON OF CHERYL ANTHONY, WHO SERVES ON THE ASSOCIATION'S BOARD OF DIRECTORS. X 13 60506 FAIR MARKET VALUE X ASSORTED AUCTION ITESM 658 94161 FAIR MARKET VALUE 0 1 0 ORGANIZATION MISSION STATEMENT FORM 990, PART III, LINE 1 THE YMCA OF GREATER ST. LOUIS IS A NONPROFIT ORGANIZATION WHOSE MISSION IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. THE VALUES INCORPORATED INTO OUR DAILY ACTIVITIES, WHICH INCLUDE CARING, HONESTY, RESPECT, RESPONSIBILITY AND FAITH, REMAIN THE BASIS FOR WHAT WE DO. IN ADDITION TO MENTAL AND PHYSICAL COMPONENTS, OUR VISION FOR YOUTH INCLUDES A SPIRITUAL COMPONENT, THE GOAL OF WHICH IS TO INCREASE SPIRITUAL AWARENESS IN CHILDREN AND TEENS BY ENCOURAGING VOLUNTEER SERVICE AS AN EXPRESSION OF LOVE TOWARD ONE ANOTHER. THE MISSION FOR THE YMCA OF GREATER ST. LOUIS HAS REMAINED CONSISTENT SINCE ITS FOUNDING IN 1853. THE ASSOCIATION HAS SET SPECIFIC MEASURABLE GOALS TO EXCEED IN THE FOLLOWING YEARS. SPIRITUAL GROWTH - BY THE YEAR 2020 INCREASE SPIRITUAL AWARENESS OF LOVING ONE ANOTHER AND SERVICE TO OTHERS BY DOUBLING THE NUMBER OF YOUTH VOLUNTEERS. MENTAL DEVELOPMENT - BY THE YEAR 2020 INCREASE THE NUMBER OF YOUTH READING AT OR ABOVE THEIR GRADE LEVEL BY 3 PERCENT. PHYSICAL HEALTH - BY THE YEAR 2020 STOP THE INCREASE IN YOUTH OBESITY. ACCORDING TO THE CENTERS FOR DISEASE CONTROL, CHILDHOOD OBESITY HAS TRIPLED FROM 1980 TO 2004. THE YMCA DIVERSITY INITIATIVE IS AN ONGOING, COMPREHENSIVE EFFORT TO FULFILL OUR MISSION BY SERVING "ALL" AND HAVING A BASE OF VOLUNTEERS, PROGRAM PARTICIPANTS, MEMBERS AND EMPLOYEES THAT REFLECT THE FULL CHARACTER AND COMPLETE MOSAIC OF OUR COMMUNITIES. WE ARE WORKING HARD TO ENSURE THAT RESPECT FOR DIVERSITY IS THE FOUNDATION FOR EVERYTHING WE DO; THAT STAFF AND VOLUNTEERS REFLECT THE DIVERSITY OF THE COMMUNITIES WE SERVE; THAT BRANCHES OFFER CLASSES, PROGRAMS, AND SERVICES TO THE COMMUNITIES THEY SERVE, AND LASTLY, THAT WE IMPLEMENT POLICIES AND PROCEDURES THAT EMBRACE DIVERSITY. THE YMCA SERVES MEN, WOMEN AND CHILDREN OF ALL AGES, INCOMES, ABILITIES, FAITHS, NATIONAL ORIGINS, RACES AND SEXUAL-ORIENTATIONS. BOTH OUR MISSION AND DIVERSITY INITIATIVES ARE THE FOUNDATIONS ON WHICH THE PROGRAMS, ACTIVITIES AND OTHER SERVICES THE YMCA OFFERS THE COMMUNITY ARE BUILT UPON. THE ASSOCIATION ACCOMPLISHES ITS MISSION BY OPERATING 20 BRANCH LOCATIONS, NUMEROUS ON-SITE OR OFF-SITE CAMPS AND DAY CARE FACILITIES IN THE CITY OF ST. LOUIS, ST. LOUIS COUNTY, ST. CHARLES COUNTY, WASHINGTON COUNTY, FRANKLIN COUNTY AND JEFFERSON COUNTY, MISSOURI. PROGRAM SERVICE STATEMENT FORM 990, PART III - PROGRAM SERVICE, LINE 4A WELLNESS PROGRAMMING. WELL-BEING MEANS HEALTH OF SPIRIT, MIND AND BODY. YMCA HEALTH ENHANCEMENT PROGRAMS ARE MEDICALLY BASED AND STRESS THE VALUE OF PREVENTION THROUGH GOOD EXERCISE HABITS AND HEALTH. PROGRAM FEES ARE SET AT A LEVEL THAT IS AFFORDABLE FOR A MAJOR SEGMENT OF THE COMMUNITY, WITH FINANCIAL ASSISTANCE PROVIDED ON A SLIDING SCALE FOR THOSE WHO CANNOT AFFORD THE BASIC FEE. IN 2012, THE YMCA PROVIDED HEALTH ENHANCEMENT PROGRAMS TO 118,705 PERSONS, INCLUDING YOUTHS, ADULTS, SENIORS AND PEOPLE OF ALL ABILITIES. YMCA HEALTH ENHANCEMENT TEACHES PARTICIPANTS THE VALUE OF POSITIVE, SUBSTANCE ABUSE-FREE LIFESTYLES THAT PREVENT DISEASE, MEDICAL PROBLEMS AND STRESS. YMCA AQUATICS. AQUATIC PROGRAMS ARE PART OF THE YMCA'S OVERALL GOAL TO BUILD HEALTHY SPIRIT, MIND AND BODY. IN ADDITION TO PROVIDING SWIMMING AND WATER SAFETY SKILLS, THEY PROMOTE GOOD HEALTH THROUGH INCREASED EXERCISE, TEAMWORK, AND SELF-CONFIDENCE. LAST YEAR, WE ENROLLED 71,749 PARTICIPANTS IN AQUATICS PROGRAMS. YOUTHS PARTICIPATED IN LEARN-TO-SWIM CLASSES AND COMPETITIVE PROGRAMS, ADULTS PARTICIPATED IN LESSONS AND WATER FITNESS, AND SENIORS TOOK AQUATIC EXERCISE PROGRAMS INCLUDING OUR ARTHRITIS AQUATICS CLASS, WHICH INCREASES FLEXIBILITY AND RELIEVES PAIN FOR THOSE UNABLE TO PARTAKE IN MANY OTHER FORMS OF EXERCISE. FINANCIAL ASSISTANCE IS PROVIDED TO THOSE IN NEED. YMCA YOUTH SPORTS PROGRAMS. THESE PROGRAMS PROMOTE EQUAL PARTICIPATION, EVERYONE PLAYS AND EVERYONE WINS. YMCA YOUTH SPORTS PROGRAMS EMPHASIZE DEVELOPMENT OF SKILL, HEALTH AND FITNESS, SAFETY, COOPERATION, VALUES, SELF-ESTEEM, AND RESPECT FOR OTHERS. PARENTS SERVE AS PROGRAM VOLUNTEERS. IN 2012, 16,714 YOUTHS ENROLLED IN YMCA SPORTS PROGRAMS. FINANCIAL ASSISTANCE IS PROVIDED TO THOSE IN NEED, AND YOUTH SPORTS PROGRAMS ARE SUBSIDIZED IN MANY COMMUNITIES. OTHER HEALTH ENHANCEMENT PROGRAMS. LAST YEAR, THE YMCA ENROLLED 3,967 YOUTHS IN GYMNASTICS PROGRAMS, 6,491 PEOPLE IN SPORTS SKILL AND RECREATIONAL PROGRAMS, AND 8,863 ADULTS IN SPORTS OR LEAGUES. THESE PROGRAMS MEET HEALTH ENHANCEMENT GOALS AND FOCUS UPON BUILDING HEALTHY SPIRIT, MIND AND BODY. (226,489 TOTAL CLIENTS SERVED). PROGRAM SERVICE STATEMENT FORM 990, PART III - PROGRAM SERVICE, LINE 4B YMCA DAY CAMP. IN MANY INSTANCES, YMCA DAY CAMPS SERVE AS CHILDCARE FOR PARENTS WHO WORK DURING THE SUMMER. IN 2012, THE YMCA HAD 24,438 PARTICIPANTS AGED 5-16 IN ITS DAY CAMPS AT SITES THROUGHOUT THE AREA. FINANCIAL ASSISTANCE MAKES DAY CAMP ACCESSIBLE TO ALL. RESIDENT CAMP YMCA. RESIDENT CAMP LAKEWOOD SERVED 2,948 YOUTHS IN 2012. THE CAMP PROVIDES CHILDREN WITH NEW EXPERIENCES SUCH AS HORSEBACK RIDING AND CANOEING, AND TEACHES SOCIALIZATION WITH FELLOW CAMPERS IN CABIN GROUPS. RESIDENT CAMP PROVIDES YOUTHS WITH AN ENRICHING AWAY-FROM-HOME EXPERIENCE THAT LEADS TO INDEPENDENT THINKING AND VALUE CLARIFICATION. FOR SOME OF THE CHILDREN IT PROVIDES THEIR FIRST EXPERIENCE IN NATURAL SURROUNDINGS. FINANCIAL ASSISTANCE IS MADE AVAILABLE TO ALL CAMPERS. OUTDOOR EDUCATION. SCHOOLS ARE PROVIDED WITH EDUCATIONAL ENVIRONMENTAL PROGRAMS THROUGH RESIDENT CAMP. IN 2012, 10,115 STUDENTS PARTICIPATED. RESIDENT FAMILY/CONFERENCE CAMPING. OTHER AGENCIES, COMMUNITY ORGANIZATIONS, SOCIAL SERVICE PROVIDERS, FAMILIES AND SENIOR ADULT ORGANIZATIONS BENEFITED FROM THE SURROUNDINGS AND PROGRAMS OFFERED AT OUR RESIDENT CAMPSITE AND OUTDOOR EDUCATION EXPERIENCE. IN 2012, THE WERE 30,060 CAMPING SESSIONS/REGISTRATONS FOR THE YEAR. (67,561 TOTAL CLIENTS SERVED). FORM 990, PART VI, SECTION B, LINE 11 THE FINAL PRESENTATION OF THE ASSOCIATION'S ANNUAL 990 TAX RETURN IS THE RESULT OF COLLABORATION AMONG MANAGEMENT, OUR INDEPENDENT PUBLIC ACCOUNTING FIRM AND MEMBERS ON THE ASSOCIATION'S AUDIT COMMITTEE. THE AUDIT COMMITTEE IS RESPONSIBLE FOR THE FINAL REVIEW OF THE RETURN. UPON THEIR FINAL APPROVAL, THE RETURN IS DISTRIBUTED VIA EMAIL TO THE MEMBERS OF THE BOARD OF DIRECTORS IN ADVANCE OF FILING THE RETURN ELECTRONICALLY. ONCE FILED, THE RETURN IS MADE AVAILABLE TO THE PUBLIC ON THE ASSOCIATION'S PUBLIC WEBSITE. FORM 990, PART VI, SECTION B, LINE 12C THE YMCA OF GREATER ST. LOUIS HAS A CONFLICT OF INTEREST POLICY TO ENSURE THAT BOARD MEMBERS, OFFICERS AND EMPLOYEES MAINTAIN THE HIGHEST LEVEL OF ETHICAL STANDARDS WHEN CONDUCTING ASSOCIATION AFFAIRS. THE YMCA OF GREATER ST. LOUIS PROMOTES A CULTURE OF AWARENESS AS TO BUSINESS DEALINGS WHICH MAY BE CONSIDERED A CONFLICT OF INTEREST OR CONTRARY TO APPLICABLE STATE, LOCAL OR FEDERAL LAWS. THIS CULTURE PERMEATES ALL LEVELS OF THE ORGANIZATION FROM BOARD MEMBERS TO OFFICERS AND EMPLOYEES. THE EMPLOYEE MANUAL, WHICH IS SIGNED BY ALL EMPLOYEES, INCLUDES A DISCUSSION OF THE ASSOCIATION'S CONFLICT OF INTEREST POLICY AND OUTLINES PROCEDURES FOR REPORTING POTENTIAL CONFLICTS OF INTEREST. ANNUALLY, BOARD MEMBERS, OFFICERS AND EXECUTIVE MANAGEMENT ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE, WHICH IS SUBMITTED TO AND REVIEWED BY THE PRESIDENT, THE CHIEF OPERATING OFFICER AND THE SENIOR VICE PRESIDENT OF FINANCE. ANY MATERIAL CONFLICTS OF INTEREST ARE DISCUSSED WITH THE AUDIT COMMITTEE AND THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. IN THE EVENT OF A MATERIAL CONFLICT OF INTEREST, RESTRICTIONS MAY BE PLACED ON PERSONS TO PROHIBIT THEM FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS ON CERTAIN TRANSACTIONS. FOR EXAMPLE, IN 2008 A BOARD MEMBER WAS REASSIGNED FROM ONE COMMITTEE TO ANOTHER TO ELIMINATE A POTENTIAL CONFLICT RELATED TO DECISIONS BEING MADE BY THAT COMMITTEE. IN ADDITION, THERE ARE INSTANCES WHERE SIGNIFICANT BUSINESS TRANSACTIONS WITH A BOARD MEMBER OR A BOARD MEMBER'S COMPANY ARE REVIEWED AND APPROVED BY MEMBERS OF A COMMITTEE OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS TO DETERMINE A SENIOR EXECUTIVE'S PAY ORIGINATES WITH THE EXECUTIVE COMPENSATION COMMITTEE. THEIR RECOMMENDATIONS OF PAY INCREASES MUST BE APPROVED IN ADVANCE BY THE EXECUTIVE COMMITTEE PRIOR TO SUBMITTING THEIR RECOMMENDATION TO THE BOARD OF DIRECTORS FOR FINAL APPROVAL. THE EXECUTIVE COMPENSATION COMMITTEE IS COMPRISED OF THE CURRENT BOARD CHAIRMAN, THE PAST CHAIRMAN AND THE CHAIR ELECT OF THE GOVERNING BOARD OF DIRECTORS. THE EXECUTIVE COMPENSATION COMMITTEE ANNUALLY REVIEWS COMPENSATION DATA OF OTHER YMCAS OF COMPARATIVE SIZE. THIS DATA IS COMPILED BY SULLIVAN COTTER AND ASSOCIATES, INC. AS A PAST PRACTICE IN PRIOR YEARS, AND USING DATA PROVIDED BY COMPENSATION MATTERS A SECOND SERVICE PROVIDER, THE EXECUTIVE COMPENSATION COMMITTEE WOULD REVIEW COMPENSATION LEVELS AND PRACTICES OF OTHER ST. LOUIS BASED CHARITIES EVERY OTHER YEAR. GIVEN THERE WERE NO PAY INCREASES FOR THE EXECUTIVE STAFF IN 2012, THE LAST YEAR DATA WAS COLLECTED FROM SULLIVAN COTTER WAS IN 2011. 2010 WAS THE LAST YEAR DATA WAS COLLECTED FROM COMPENSATION MATTERS. FORM 990, PART VI, SECTION C, LINE 19 THE ANNUAL 990 TAX FILING IS AVAILABLE FOR PUBLIC VIEWING ON THE ASSOCIATION'S PUBLIC WEBSITE, YMCASTLOUIS.ORG. PAPER COPIES ARE ALSO AVAILABLE UPON REQUEST. A SUMMARIZED VERSION OF OUR ANNUAL AUDITED FINANCIAL STATEMENTS IS ALSO AVAILABLE ON THE SAME WEBSITE. OUR CONFLICT OF INTEREST POLICY IS CONTAINED IN OUR EMPLOYEE HANDBOOK, WHICH ALL NEW EMPLOYEES RECEIVE. A COPY OF THE SAME POLICY IS DISTRIBUTED TO ALL NEW MEMBERS OF THE BOARD OF DIRECTORS WHEN THEY BEGIN THEIR NEW DUTIES. ON AN ANNUAL BASIS THE BOARD OF DIRECTORS AND ALL SENIOR MANAGEMENT PERSONNEL ARE REQUIRED TO COMPLETE A NEW CONFLICT OF INTEREST STATEMENT ONLINE. LOSS FROM SALE OF OTHER ASSETS FORM 990, PART VIII, LINE 7 IN 2004 THE ASSOCIATION SOLD A PREVIOUSLY DONATED BUILDING THAT HOUSED ITS MARQUETTE BRANCH VIA A SALE / LEASEBACK TRANSACTION WITH A DEVELOPER. THE ASSOCIATION FINANCED THE DEVELOPER'S PURCHASED OF THE FACILITY WITH A NOTE RECEIVABLE AND THEN LEASED THE FACILITY BACK FROM THE DEVELOPER. IN 2012, THE ASSOCIATION CLOSED THE MARQUETTE BRANCH AND TOOK A ONE-TIME, NON-CASH CHARGE OF $4.6 MILLION RELATED TO WRITING OFF THE DEVELOPER'S NOTE RECEIVABLE. IN RETURN, THE DEVELOPER CANCELLED THE ASSOCIATION'S LEASE OBLIGATION. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: UNREALIZED LOSS ON INTEREST RATE SWAP -57,146. POSTRETIREMENT PLAN CHANGE OTHER THAN NET PERIODIC COSTS 89,673. UNREALIZED CHANGE IN TRUST INTERESTS -96,325.