2012-08-08T16:00:07-05:00 2011-12-31 420714325 MCGLADREY LLP 7200 GLEN FOREST DRIVE STE 200 RICHMOND VA 23226 990 2011-01-01 540505986 YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER RICHMOND YOUN 8046499622 2 West Franklin Street Richmond VA 23220 W RANDOLPH SPEARS 2012-08-08 true P00735726 8042822121 2011 2016-02-24 21:20:13Z YMCA OF GREATER RICHMOND BARRY M TAYLOR 2 West Franklin Street Richmond VA 23220 41699148 false X YMCARICHMOND.ORG X 1856 VA TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND & BODY FOR ALL. 58 54 2649 6696 0 0 5741733 4336391 31433546 32641786 58277 533195 238870 286458 37472426 37797830 379806 330357 0 0 20827015 21296905 204144 142332 2195647 13967407 14915061 35378372 36684655 2094054 1113175 81115798 80949648 30903433 30184587 50212365 50765061 THE YMCA OF GREATER RICHMOND'S MISSION IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. THE ORGANIZATION SERVED 165,775 PEOPLE IN 2011. false false 19778500 24479426 HEALTHY LIVING IS THE LARGEST OF THREE PROGRAM SERVICE EXPENSES. THE Y'S COMMITMENT TO HEALTHY LIVING MAKES IT 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. THIS AREA OF SERVICE TOUCHES ALL AGES - INFANTS TO SENIORS. THIS IS ESPECIALLY IMPORTANT AS OUR NATION STRUGGLES WITH AN OBESITY CRISIS, FAMILIES STRUGGLE WITH WORK/LIFE BALANCE, AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. IN 2011, 70,568 SWIM LESSONS WERE TAUGHT AND 8,577 CHILDREN WERE ENROLLED IN YOUTH SPORTS. ONE HUNDRED AND THIRTEEN AREA CORPORATIONS PARTNERED WITH THE YMCA FOR WELLNESS INITIATIVES FOR EMPLOYEES. 9266622 8107119 YOUTH DEVELOPMENT IS THE SECOND LARGEST OF THE PROGRAM SERVICE EXPENSES. OUR YMCA IS COMMITTED TO YOUTH DEVELOPMENT BY NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. WE BELIEVE THAT ALL CHILDREN 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. IN 2011, 3,919 CHILDREN ATTENDED SUMMER CAMP; AND 3,868 CHILDREN ENROLLED IN PRESCHOOL, BEFORE- AND AFTER-SCHOOL PROGRAMS AT 39 YMCA BRANCH AND SCHOOL SITES. 1876872 330357 12010 SOCIAL RESPONSIBILITY IS THE THIRD LARGEST PROGRAM SERVICE EXPENSE. OUR YMCA IS COMMITTED TO SOCIAL RESPONSIBILITY BY GIVING BACK AND SUPPORTING OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS FOR MORE THAN 158 YEARS. IN 2011, 6,696 PEOPLE VOLUNTEERED THEIR TIME IN YMCA OF GREATER RICHMOND PROGRAMS; YMCA BRIGHT BEGINNINGS PROVIDED DISADVANTAGED CHILDREN WITH BACK-TO-SCHOOL SHOPPING AND GRADE-SPECIFIC SUPPLIES; YMCA TEEN PROGRAMS REACH ONE-FIFTH OF ALL TEENS IN THE RICHMOND METRO AREA; AND 9,338 ADULTS OVER AGE 65 WERE ENGAGED IN YMCA PROGRAMS. 30921994 true true false true false false false true true true false false false true true true false false false false false false true true false false false true true true false false false false false false false true true true true false false false false false false false false false true 147 0 2649 true false false false false false true true false false false false X 58 54 false false false false false false false true true false false true true true true true true true true false X X W Randolph Spears 8046499622 2 W Franklin St Richmond VA 23220 X ABIGAIL FARRIS ROGERS 2.00 X 0 0 0 BARBARA A ALKIRE 1.00 X 0 0 0 BRAD H BOOKER 2.00 X 0 0 0 CHERYL J MINOR 1.00 X 0 0 0 CLAUDIA N MACSWAIN 2.00 X 0 0 0 CORA SLADE SALZBERG 1.00 X 0 0 0 CYANE B CRUMP 1.00 X 0 0 0 DAVID A HEACOCK 1.00 X 0 0 0 DERIK E JONES 1.00 X 0 0 0 DONALD B GARBER 1.00 X 0 0 0 DONALD S RICHARDS 1.00 X 0 0 0 DOUGLAS D WESTMORELAND 1.00 X 0 0 0 E CHRISTOPHER SCHUTT 1.00 X 0 0 0 GARY M GORE 1.00 X 0 0 0 GENEVIEVE A ROBERTS 1.00 X 0 0 0 GERALD L HAGEN JR 1.00 X 0 0 0 HARTWELL H ROPER 2.00 X 0 0 0 HOWARD A WILLARD III 1.00 X 0 0 0 J MICHAEL GRAPPONE 1.00 X 0 0 0 JACK A HOLMES 1.00 X 0 0 0 JAMELLE SMITH WILSON 2.00 X 0 0 0 JAMES L FINNEY III 1.00 X 0 0 0 JESUS A ORTIZ 1.00 X 0 0 0 JOHN B WAKE JR 2.00 X 0 0 0 JOSEPH M LAWRENCE 1.00 X 0 0 0 KAREN S PROPS 1.00 X 0 0 0 KIRK E SPITZER 1.00 X 0 0 0 LINDA C DERR 1.00 X 0 0 0 MARC B MOYERS 2.00 X 0 0 0 MARILYN G NORMAN 2.00 X 0 0 0 MARK T WATKINS 1.00 X 0 0 0 MARTY H KILGORE 1.00 X 0 0 0 MARY M HARRISON 1.00 X 0 0 0 MICHAEL D DAVIS 2.00 X 0 0 0 MICHAEL DAVID ROBINSON 1.00 X 0 0 0 MICHAEL J MCCULLOUGH 1.00 X 0 0 0 NANCY NEWTON ROGERS 2.00 X 0 0 0 NICHOLAS G WALKER 1.00 X 0 0 0 NORMA M WINGFIELD 1.00 X 0 0 0 O REID ASHE JR 2.00 X 0 0 0 PETE WASHINGTON 1.00 X 0 0 0 R CRAIG SURO 1.00 X 0 0 0 RAYMOND E MOORE 2.00 X 0 0 0 ROBERT F CARREL 1.00 X 0 0 0 ROBERT M ALEXANDER 1.00 X 0 0 0 ROBERT M PARKER 1.00 X 0 0 0 SHERYL D BAILEY 1.00 X 0 0 0 THOMAS E BEAMES JR 1.00 X 0 0 0 THOMAS E SHOCKLEY 1.00 X 0 0 0 THOMAS F GARNER JR 1.00 X 0 0 0 THOMAS M STINSON 1.00 X 0 0 0 TIFFANY B ARMSTRONG 1.00 X 0 0 0 TRACEY A RAGSDALE 1.00 X 0 0 0 WAYNE LYNCH 1.00 X 0 0 0 WILFORD H BALL III 2.00 X 0 0 0 WILLIAM ALLCOTT 1.00 X 0 0 0 WILLIAM G PAPPAS 1.00 X 0 0 0 WYATT S BEAZLEY IV 1.00 X 0 0 0 BARRY M TAYLOR 40.00 X 224973 0 34424 WILLIAM R SPEARS 40.00 X 145586 0 21776 KAREN KEEGAN 40.00 X 146055 0 22931 MEGAN O'NEILL 40.00 X 108922 0 29652 NANCY R TREGO 40.00 X 131340 0 21093 RICHARD P LYONS 40.00 X 140015 0 27259 896891 0 157135 6 false true false LOUGHRIDGE AND COMPANY LLC 5711 STAPLES MILL ROAD SUITE 100 RICHMOND VA 23228 CONSTRUCTION 2117175 WORLEY ASSOCIATES-ARCHITECTS 908 N THOMPSON STREET RICHMOND VA 23230 ARCHITECTS 521725 RICHARD NELSON 3204 CLIFF AVENUE RICHMOND VA 23222 CLEANING SERVICES 132900 BIG JOHNS 1665 ROCKWOOD ROAD RICHMOND VA 23226 JANITORIAL SERVICE 103107 4 451402 7600 3877389 700375 4336391 MEMBERSHIP - SEE STMT 624100 21355978 21355978 CHILDCARE - SEE STMT 624410 8119129 8119129 FITNESS - SEE STMT 713940 3113235 3113235 TRAINING FEES - SEE STMT 624100 43231 43231 CHILDCARE - SEE STMT 624410 10213 10213 0 0 0 0 32641786 269111 269111 0 0 215372 215372 0 215372 215372 4076656 25275 3800521 37326 276135 -12051 264084 264084 63112 7600 34156 28956 28956 0 50270 29315 20955 20955 VENDING COMMISSIONS 722210 21175 21175 0 0 0 0 21175 37797830 32641786 0 819653 0 330357 330357 0 0 785456 174815 476903 133738 0 16850722 14329114 1177273 1344335 1203319 928019 140628 134672 897823 674842 114542 108439 1559585 1314146 136096 109343 0 39340 39340 50650 50650 3000 3000 142332 142332 51195 51195 357988 225409 114681 17898 605492 315009 290483 1403672 1262386 120610 20676 607623 94869 507039 5715 0 5313438 5277978 35414 46 485363 435960 40863 8540 0 168518 93280 69230 6008 317136 317136 263366 263366 2851354 2695688 126725 28941 13137 12910 227 SUPPLIES 1690504 1560005 1336 129163 EMPLOYEE EXPENSE 257631 223104 32644 1883 SMALL EQUIMENT 280385 280385 BAD DEBT EXPENSE 29278 29278 125991 83938 38135 3918 36684655 30921994 3567014 2195647 0 7404 4734 7463906 12469763 3708807 2606184 166159 213333 424445 125180 86136694 31345388 52085313 54791306 15994383 6950474 0 0 0 0 1265381 3788674 81115798 80949648 2575546 2839786 928582 935904 26000000 24965000 106006 117920 1274073 1145518 19226 180459 30903433 30184587 X 43209903 45583555 4252736 2430780 2749726 2750726 50212365 50765061 81115798 80949648 X 1113175 -560479 X false true true X false X 5716011 6532746 6117251 5731298 4331391 28428697 0 0 5716011 6532746 6117251 5731298 4331391 28428697 1618817 26809880 565424 554109 399662 383064 484483 2386742 0 0 30815439 31364318 0.87000 0.85640 X OTHER INCOME, SCHEDULE A, PART II, LINE 10, DESCRIPTION - , COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - ;, RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 3000 false false 3000 false Description of the activities reported on Lines 1a through 1i Schedule C, Part II-B, Line 1 THE YMCA CONTRIBUTES TO AN ALLIANCE OF YMCA'S WHICH HIRES AN INDEPENDENT CONSULTING FIRM TO HANDLE DIRECT LOBBYING. THESE ACTIVITIES INCLUDE DISCUSSIONS REGARDING COMMUNITY HEALTH, FAMILY PROGRAMMING, CHILD CARE, AND YOUTH DEVELOPMENT. false true 5477428 127231 -40515 183802 89639 5290703 4873628 104735 682428 93146 90217 5477428 3984645 116651 1022362 138053 111977 4873628 5818372 105991 -1641026 173119 125573 3984645 0.26000 0.52000 0.22000 true false 6681216 6681216 67154083 22778970 44375113 151254 26623 124631 11101851 8017885 3083966 1048290 521910 526380 54791306 0 CAPITAL LEASE OBLIGATION 180459 180459 37797830 36684655 1113175 -560479 0 -560479 552696 37337634 -560479 20100 0 -540379 37878013 -4661 -75522 -80183 37797830 36784938 20100 80183 100283 36684655 0 0 36684655 Explanation of escrow agreement Schedule D, Part IV, Line 2b THE YMCA OF GREATER RICHMOND ACTS AS AN AGENT FOR THE VIRGINIA ALLIANCE OF YMCA'S FOR FINANCIAL TRANSACTIONS ASSOCIATED WITH THE OPERATION OF THE ALLIANCE. THE ALLIANCE HAS ULTIMATE AUTHORITY OVER FUNDS RECEIVED AND DISBURSED BY THE YMCA OF GREATER RICHMOND. Intended uses of endowment funds Schedule D, Part V, Line 4 THE INCOME GENERATED FROM THE RESTRICTED PORTION OF THE ASSOCIATION'S ENDOWMENT FUND IS INTENDED FOR DONOR-SPECIFIED PROGRAM SUPPORT, FINANCIAL ASSISTANCE TO THOSE IN NEED, AND GENERAL PURPOSES OF THE YMCA OF GREATER RICHMOND. UNRESTRICTED FUNDS ARE AVAILABLE TO SUPPORT THE OPERATING NEEDS OF THE ORGANIZATION. FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 TEXT OF THE FOOTNOTE TO THE ORGANIZATION'S FINANCIAL STATEMENTS THAT REPORTS THE ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48: MANAGEMENT EVALUATED THE ASSOCIATION'S POSITIONS AND CONCLUDED THAT THE ASSOCIATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRED ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ASSOCIATION FILES AN INFORMATIONAL FORM 990 IN THE U.S. FEDERAL JURISDICTION. GENERALLY, THE ASSOCIATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2008. X X X X X X X true THE SHERIDAN GROUP 4510 SOUTH 34TH STREET ARLINGTON VA 22206 CONSULTANT CAPITAL CAMPAIGN false 826243 142332 683911 826243 142332 683911 VA MD GOLF TOURNAMENT 25215 7600 17615 500 675 4500 5482 0 2968 TK CHRISTMAS TREES 20430 0 20430 9670 0 0 0 0 0 45645 7600 38045 500 675 4500 5482 0 12638 23795 14250 true BRIGHT BEGINNINGS SCHOOL SUPPLIES AND CLOTHING 2199 321508 FMV SCHOOL SUPPLIES AND CLOTHING TUITION ASSISTANCE PAID TO SPELMAN COLLEGE 1 1000 CHRISTMAS CONNECTIONS 685 7713 FMV CLOTHING, TOYS, BICYCLES ASSISTANCE WITH CLOTHING AND TRANSPORTATION 5 50 86 FMV ASSISTANCE WITH BUS PASSES AND CLOTHING Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 IN GENERAL, STUDENTS IN KINDERGARTEN THROUGH TWELFTH GRADE WHO QUALIFY FOR FEDERALLY FUNDED FREE AND REDUCED BREAKFAST AND/OR LUNCH ARE ELIGIBLE TO PARTICIPATE IN THE YMCA BRIGHT BEGINNINGS PROGRAM. OTHER GRANTS AND FINANCIAL ASSISTANCE PROVIDED TO INDIVIDUALS IS BASED ON FINANCIAL NEED AND MANAGED IN ACCORDANCE WITH THE YMCA'S GRANTS MANAGEMENT POLICY. X true true X X X X false false false false false false false false false BARRY M TAYLOR 224973 0 0 0 0 0 28110 0 6314 0 259397 0 0 0 WILLIAM R SPEARS 145586 0 0 0 0 0 17589 0 4187 0 167362 0 0 0 KAREN KEEGAN 146055 0 0 0 0 0 18095 0 4836 0 168986 0 0 0 RICHARD P LYONS 140015 0 0 0 0 0 17838 0 9421 0 167274 0 0 0 NANCY R TREGO 131340 0 0 0 0 0 16335 0 4758 0 152433 0 0 0 Health or social club dues or initiation fees Schedule J, Part I, Line 1a BULL & BEAR MEMBERSHIP USED 100% FOR BUSINESS PURPOSES. ECONOMIC DEV AUTHORITY OF THE TOWN OF ASHLAND 521353936 2010-11-23 26000000 SEE SUPPLEMENTAL INFORMATION false false false 0 0 26000000 0 0 0 164401 0 0 4151041 16344356 5340202 2012 false true false true false false true true false 0.0000 0.0000 0.0000 true false true false false false true ISSUER NAME: ECONOMIC DEV AUTHORITY OF THE TOWN OF ASHLAND PART I, COLUMN (F) REFUND PRIOR ISSUE OF SERIES A 2000 BONDS. EXPANSION, RENOVATION, AND EQUIPPING OF THE MIDLOTHIAN FACILITY. EXPANSION, RENOVATION, AND EQUIPPING OF THE PATRICK HENRY FACILITY. RENOVATION AND EQUIPPING OF THE SOUTHSIDE FACILITY. ACQUISITION, CONSTRUCTION, AND EQUIPPING OF A NEW FACILITY TO BE KNOWN AS SWIFT CREEK FACILITY.REPLACEMENT OF POOL, EXPANSION, AND EQUIPPING OF THE MANCHESTER FACILITY. J MICHAEL GRAPPONETHOMAS E BEAMSCLIFFORD J CULLEY MEMBER OF THE BOARD OF DIRECTORS/FORMER MEMBER OF THE BOARD OF DIRECTORS 575990 MR. CULLEY, A FORMER BOARD MEMBER, WAS PREVIOUSLY EMPLOYED AS A SENIOR VICE PRESIDENT OF WACHOVIA BANK, N. A., WHICH WAS PURCHASED BY WELLS FARGO BANK, N.A. AT THE END OF 2009. MR. GRAPONNE, A BOARD MEMBER DURING 2011 AND PRIOR, JOINED WACHOVIA (NOW WELLS FARGO) DURING 2009 AND IS EMPLOYED THERE AS AN INVESTMENT ADVISOR. MR. BEAMS, WHO JOINED THE BOARD IN 2010,IS EMPLOYED BY WELLS FARGO AS A SENIOR WEALTH MANAGEMENT DIRECTOR. THE YMCA OF GREATER RICHMOND HAS UTILIZED WELLS FARGO AS ITS PRIMARY DEPOSITORY, LENDING AND INVESTMENT MANAGEMENT SERVICE PROVIDER FOR SEVERAL YEARS. WELLS FARGO WAS SELECTED FOR THESE SERVICES THROUGH COMPETITIVE BID PROCESSES AND WITH THE FULL KNOWLEDGE OF THE BOARD OF DIRECTORS. MESSRS. CULLEY, GRAPPONE AND BEAMES HAVE ABSTAINED FROM ANY INVOLVEMENT WITH RESPECT TO THE ENGAGEMENT OF WELLS FARGO. false KAREN KEEGAN EXECUTIVE VP & CHIEF OPERATING OFFICER OF THE YMCA OF GREATER RICHMOND 66002 MS. KEEGAN'S SON IS EMPLOYED BY THE YMCA AS A SENIOR PROGRAM DIRECTOR AT THE TUCKAHOE BRANCH OF THE YMCA OF GREATER RICHMOND. HER SON WAS EMPLOYED BY THE YMCA PRIOR TO MS. KEEGAN BECOMING A KEY EMPLOYEE AND HER SON DOES NOT REPORT TO HER ORGANIZATIONALLY. HER SON, CONSISTENT WITH ALL YMCA EMPLOYEES, IS COMPENSATED IN ACCORDANCE WITH THE YMCA'S SALARY ADMINISTRATION GUIDELINES. MS. KEEGAN IS NOT INVOLVED IN HER SON'S PERFORMANCE REVIEWS OR SALARY ADJUSTMENTS. false BRAD H BOOKER MEMBER OF THE BOARD OF DIRECTORS 344917 MR. BOOKER WAS AN EXECUTIVE VICE PRESIDENT WITH SUNTRUST BANK AND SERVED ON THE YMCA BOARD DURING 2011 AND PRIOR. SUNTRUST PROVIDES MERCHANT SERVICES AND PURCHASE CARD SERVICES TO THE YMCA AND WAS SELECTED ON A COMPETITIVE BASIS BASED UPON QUALITY, SERVICE AND PRICE. MR. BOOKER WAS NOT INVOLVED IN ANY WAY IN THE SELECTION OF SUNTRUST TO PROVIDE THESE SERVICES. false DAVID A HEACOCKTHOMAS N CHEWNING MEMBER OF THE BOARD OF DIRECTORS/FORMER MEMBER OF THE BOARD OF DIRECTORS 1048665 MR. HEACOCK IS THE PRESIDENT AND CHIEF NUCLEAR OFFICER OF DOMINION NUCLEAR, A COMPONENT OF DOMINION VIRGINIA POWER AND SERVED ON THE YMCA'S BOARD DURING 2011 AND PRIOR. MR. CHEWNING WAS FORMERLY CFO OF DOMINION VIRGINIA POWER AND LEFT THE YMCA'S BOARD AT THE END OF 2007. THE YMCA, IN THE NORMAL COURSE OF BUSINESS AND AT ARMS LENGTH, PURCHASES POWER FROM DOMINION VIRGINIA POWER. false X 2297 MARKET VALUE X 14520 MARKET VALUE X 32 103625 MARKET VALUE X 1 480000 APPRAISAL X FITNESS EQUIPMENT 8 6330 MARKET VALUE X FOOD 31453 MARKET VALUE X GRANITE COUNTER TOP FOR LOBBY 1 1200 MARKET VALUE X TICKETS TO SPORTING EVENT 1 2500 MARKET VALUE 1 false true true Explanations of reporting method for number of contributions Schedule M, Part I OTHER: NUMBER OF ITEMS CONTRIBUTED Third parties used to solicit, process, or sell noncash contributions Schedule M, Part I, Line 32b THE ORGANIZATION UTILIZES A BROKERAGE FRIM TO RECEIVE AND SELL DONATED SECURITIES. Number of contributions or items contributed. Schedule M, part I, column (b), Line 5 Number of contributions or items contributed. Schedule M, part I, column (b), Line 9 Number of contributions or items contributed. Schedule M, part I, column (b), Line other=FITNESS EQUIPMENT NUMBER OF ITEMS CONTRIBUTED BREAKDOWN OF PROGRAM SERVICE REVENUE FORM 990, PART I, LINE 9 MEMBERSHIP DUES 21,355,978 CHILD CARE AS COMMUNITY SERVICE, INCLUDING PRESCHOOL, BEFORE & AFTER SCHOOL AND DAY CAMP 8,119,129 FITNESS & WELLNESS, SOCIAL DEVELOPMENT PROGRAMS 3,113,235 CHILD CARE DURING MEMBER USE OF FACILITIES 10,213 TRAINING FEES FROM OTHER YMCAS 43,231 TOTAL 32,641,786 Delegate broad authority to a committee Form 990, Part VI, Section A, Line 1a THE EXECUTIVE COMMITTEE IS COMPRISED SOLELY OF MEMBERS OF THE BOARD OF DIRECTORS, INCLUDING THE OFFICERS OF THE BOARD OF DIRECTORS AND CHAIRPERSONS OF STANDING COMMITTEES OF THE BOARD . THE EXECUTIVE COMMITTEE MAY EXERCISE THE AUTHORITY OF THE BOARD OF DIRECTORS EXCEPT THAT IT MAY NOT (I) FILL VACANCIES ON THE BOARD OF DIRECTORS OR ANY OF ITS COMMITTEES; (II) AMEND THE ARTICLES OF INCORPORATION; (III) ADOPT, AMEND OR REPEAL THE BY-LAWS; (IV) APPROVE A PLAN OF MERGER OR CONSOLIDATION; (V) APPROVE THE SALE, LEASE OR EXCHANGE, OR THE MORTGAGE, PLEDGE OR OTHER DISPOSITION OF ALL, OR SUBSTANTIALLY ALL, OF THE PROPERTY AND ASSETS OF THE ASSOCIATION; OR (VI) APPROVE REVOCATION OF VOLUNTARY DISSOLUTION PROCEEDINGS. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b ALL INFORMATION REQUIRED FOR THE FORM 990 IS COMPILED BY THE ACCOUNTING STAFF OF THE YMCA OF GREATER RICHMOND AND SUBMITTED TO MCGLADREY LLP. A DRAFT OF THE FORM IS VERIFIED FOR ACCURACY BY THE YMCA'S ACCOUNTING STAFF, INCLUDING REVIEWS BY THE VICE PRESIDENT & CONTROLLER AND THE SENIOR VICE PRESIDENT & CHIEF FINANCIAL OFFICER. A DRAFT OF THE FORM 990 IS PROVIDED TO THE PRESIDENT & CHIEF EXECUTIVE OFFICER FOR REVIEW AND THEN DISCUSSED WITH THE SENIOR VICE PRESIDENT AND CHIEF FINANCIAL OFFICER. THE 2011 FORM 990 WAS REVIEWED WITH THE AUDIT COMMITTEE AT ITS MEETING ON JUNE 20, 2012. SUBSEQUENTLY, ALL MEMBERS OF THE BOARD OF DIRECTORS WERE PROVIDED WITH AN ELECTRONIC LINK WHERE A DRAFT OF THE FORM 990 WAS AVAILABLE FOR THEIR REVIEW. MEMBERS OF THE BOARD OF DIRECTORS WERE ALSO INSTRUCTED TO CONTACT THE SENIOR VICE PRESIDENT & CHIEF FINANCIAL OFFICER OR THE VICE PRESIDENT & CONTROLLER IF, AS A RESULT OF THEIR REVIEW, THEY HAD ANY QUESTIONS OR COMMENTS PERTAINING TO THE FORM 990. THE BOARD WAS INFORMED OF THE EXPECTED FILING DATE OF THE FORM 990 WHICH ALLOWED A MINIMUM OF TWO WEEKS FOR THEM TO ACCESS AND REVIEW THE DOCUMENT PRIOR TO FILING. Conflict of interest policy Form 990, Part VI, Section B, Line 12c THE PURPOSE OF THE CONFLICT OF INTEREST POLICY ("POLICY") OF THE YMCA OF GREATER RICHMOND IS TO PROTECT THE YMCA WHEN IT IS CONTEMPLATING ENTERING INTO A CONTRACT, TRANSACTION, OR ARRANGEMENT THAT HAS THE POTENTIAL FOR BENEFITTING THE PRIVATE INTEREST OF A MEMBER OF THE BOARD OF DIRECTORS, OFFICERS, KEY EMPLOYEES OR OTHER EMPLOYEES OR VOLUNTEERS WHO HAVE THE ABILITY TO EXERCISE SIGNIFICANT INFLUENCE OR AUTHORITY OVER THE AFFAIRS OF THE ASSOCIATION. ANNUALLY, ALL SUCH INDIVIDUALS ARE PROVIDED WITH A COPY OF THE CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO COMPLETE A QUESTIONNAIRE DESIGNED TO IDENTIFY POTENTIAL CONFLICTS FOR SUBSEQUENT EVALUATION BY EXECUTIVE MANAGEMENT AND THE AUDIT COMMITTEE. THE QUESTIONNAIRE REQUIRES EACH SUCH INDIVIDUAL TO AFFIRM THAT: 1. THEY HAVE RECEIVED A COPY OF THE POLICY 2. THEY HAVE READ AND UNDERSTAND THE POLICY 3. THEY AGREE TO COMPLY WITH THE POLICY 4. THEY UNDERSTAND THAT THE YMCA OF GREATER RICHMOND IS A CHARITABLE ORGANIZATION, AND THAT TO MAINTAIN ITS TAX-EXEMPT STATUS, IT MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES 5. THEY AGREE TO REPORT TO THE SENIOR VICE PRESIDENT & CHIEF FINANCIAL OFFICER (CFO), (1) ANY CHANGE IN THE RESPONSES TO THE QUESTIONS IN THE QUESTIONNAIRE THAT MAY RESULT FROM CHANGES IN CIRCUMSTANCES OR (2) ANY FURTHER FINANCIAL INTEREST, SITUATION, ACTIVITY, INTEREST OR CONDUCT THAT MAY DEVELOP BEFORE COMPLETION OF THE NEXT ANNUAL QUESTIONNAIRE. 6. THE INFORMATION CONTAINED IN THE ANNUAL QUESTIONNAIRE IS TRUE AND ACCURATE TO THE BEST OF THEIR KNOWLEDGE AND BELIEF AS OF THE DATE SIGNED. ADMINISTRATION OF THE CONFLICT OF INTEREST QUESTIONNAIRE PROCESS IS THE RESPONSIBILITY OF THE CFO, UNDER THE DIRECTION OF THE PRESIDENT & CHIEF EXECUTIVE OFFICER. THE CFO WILL ALSO SUMMARIZE AND SUBMIT A CONFIDENTIAL REPORT TO THE AUDIT COMMITTEE CONCERNING ANY POTENTIAL CONFLICTS OF INTEREST TOGETHER WITH RECOMMENDATIONS CONCERNING THE SAME. THE AUDIT COMMITTEE WILL EVALUATE ALL SUCH MATTERS AND MAKE A REPORT TO THE BOARD OF DIRECTORS OR ITS EXECUTIVE COMMITTEE, INCLUDING RECOMMENDATIONS FOR ANY ACTIONS TO BE TAKEN BY THE BOARD OR EXECUTIVE COMMITTEE. IN ADDITION TO THE CONFLICT OF INTEREST POLICY DISCUSSED ABOVE, ALL SIGNIFICANT CONTRACTS, TRANSACTIONS OR ARRANGEMENTS TO WHICH THE YMCA OF GREATER RICHMOND IS TO BECOME A PARTY REQUIRE THE DIRECT INVOLVEMENT, EVALUATION AND APPROVAL OF EXECUTIVE MANAGEMENT OF THE ASSOCIATION AND, TO THE EXTENT CALLED FOR BY THE ASSOCIATION'S FINANCIAL POLICIES, THE APPROVAL OF THE FISCAL MANAGEMENT COMMITTEE AND BOARD OF DIRECTORS OR EXECUTIVE COMMITTEE. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a THE YMCA HAS A SALARY ADMINISTRATION PLAN, WHICH PROVIDES THAT ALL EMPLOYEES ARE COMPENSATED ACCORDING TO FAIR AND UNIFORM PRINCIPLES, AND IN RELATION TO THE CONTRIBUTION WHICH THEY MAKE TO THE SUCCESS OF THE YMCA OF GREATER RICHMOND. ALSO, THEY ARE PAID AT A LEVEL THAT COMPARES EQUITABLY WITH SALARIES PAID FOR SERVICES IN COMPARABLE ORGANIZATIONS, AND ARE IN COMPLIANCE WITH ALL REGULATIONS AS STATED IN THE FAIR LABOR STANDARDS ACT. THE YMCA PARTICIPATES IN THE SALARY ADMINISTRATION PROGRAM OF THE YMCA OF THE USA, WHICH IS BASED ON THE HAY PLAN OF SALARY ADMINISTRATION. THIS PLAN INCLUDES WRITTEN JOB DESCRIPTIONS, EVALUATION AND RANKING OF POSITIONS IN ORDER OF VALUE AND CONTRIBUTION TO THE ORGANIZATION, SALARY RANGES, AND SALARY ADJUSTMENTS BASED ON MERIT AS DETERMINED THROUGH PERFORMANCE REVIEWS. THE VICE PRESIDENT OF HUMAN RESOURCES AND LEADERSHIP DEVELOPMENT CARRIES OUT HAY PLAN ADMINISTRATION, AND THE PRESIDENT/CHIEF EXECUTIVE OFFICER IS RESPONSIBLE FOR THE OVERALL ADMINISTRATION OF THIS PROGRAM. ALL EMPLOYEES, REGARDLESS OF POSITION LEVEL, EARN SALARY INCREASES BASED ON ACHIEVEMENT OF PERFORMANCE STANDARDS. INCREASES ARE ESTABLISHED ANNUALLY, BASED ON RECOMMENDATIONS FROM YUSA AND MERIT POOL RECOMMENDATIONS AS APPROVED BY THE PRESIDENT/CHIEF EXECUTIVE OFFICER AND SENIOR VICE PRESIDENT & CHIEF FINANCIAL OFFICER. IN REFERENCE TO EXECUTIVE SALARIES, THE YMCA OF GREATER RICHMOND FOLLOWS IRS GUIDELINES REGARDING INTERMEDIATE SANCTIONS ANNUALLY. THIS PROCESS ENTAILS A DETAILED REVIEW OF ALL EXECUTIVE LEVEL SALARIES, COMPARISON TO PRIVATE AND NOT-FOR-PROFIT SALARIES OF COMPARABLE POSITIONS VIA EXTERNAL DATA GATHERING, AND EXECUTIVE COMPENSATION COMMITTEE REVIEW TO DETERMINE IF EXCESSIVE COMPENSATION EXISTS. THE EXECUTIVE COMPENSATION COMMITTEE CONSISTS OF THE CHAIR OF THE BOARD OF DIRECTORS, IMMEDIATE PAST CHAIR, CHAIR ELECT AND CHAIR OF HUMAN RESOURCES COMMITTEE. THE VICE PRESIDENT OF HUMAN RESOURCES & LEADERSHIP DEVELOPMENT PROVIDES THE DATA FOR COMMITTEE REVIEW, AND THE COMMITTEE VOTES ON WHETHER THE YMCA COMPENSATION PLAN IS IN COMPLIANCE WITH IRS GUIDELINES RELATED TO INTERMEDIATE SANCTIONS. THIS INFORMATION IS THEN SHARED WITH THE FULL BOARD OF DIRECTORS. Process used to establish compensation of other officers/key employees Form 990, Part VI, Section B, Line 15b THE YMCA HAS A SALARY ADMINISTRATION PLAN, WHICH PROVIDES THAT ALL EMPLOYEES ARE COMPENSATED ACCORDING TO FAIR AND UNIFORM PRINCIPLES, AND IN RELATION TO THE CONTRIBUTION WHICH THEY MAKE TO THE SUCCESS OF THE YMCA OF GREATER RICHMOND. ALSO, THEY ARE PAID AT A LEVEL THAT COMPARES EQUITABLY WITH SALARIES PAID FOR SERVICES IN COMPARABLE ORGANIZATIONS, AND ARE IN COMPLIANCE WITH ALL REGULATIONS AS STATED IN THE FAIR LABOR STANDARDS ACT. THE YMCA PARTICIPATES IN THE SALARY ADMINISTRATION PROGRAM OF THE YMCA OF THE USA, WHICH IS BASED ON THE HAY PLAN OF SALARY ADMINISTRATION. THIS PLAN INCLUDES WRITTEN JOB DESCRIPTIONS, EVALUATION AND RANKING OF POSITIONS IN ORDER OF VALUE AND CONTRIBUTION TO THE ORGANIZATION, SALARY RANGES, AND SALARY ADJUSTMENTS BASED ON MERIT AS DETERMINED THROUGH PERFORMANCE REVIEWS. THE VICE PRESIDENT OF HUMAN RESOURCES AND LEADERSHIP DEVELOPMENT CARRIES OUT HAY PLAN ADMINISTRATION, AND THE PRESIDENT/CHIEF EXECUTIVE OFFICER IS RESPONSIBLE FOR THE OVERALL ADMINISTRATION OF THIS PROGRAM. ALL EMPLOYEES, REGARDLESS OF POSITION LEVEL, EARN SALARY INCREASES BASED ON ACHIEVEMENT OF PERFORMANCE STANDARDS. INCREASES ARE ESTABLISHED ANNUALLY, BASED ON RECOMMENDATIONS FROM YUSA AND MERIT POOL RECOMMENDATIONS AS APPROVED BY THE PRESIDENT/CHIEF EXECUTIVE OFFICER AND SENIOR VICE PRESIDENT & CHIEF FINANCIAL OFFICER. IN REFERENCE TO EXECUTIVE SALARIES, THE YMCA OF GREATER RICHMOND FOLLOWS IRS GUIDELINES REGARDING INTERMEDIATE SANCTIONS ANNUALLY. THIS PROCESS ENTAILS A DETAILED REVIEW OF ALL EXECUTIVE LEVEL SALARIES, COMPARISON TO PRIVATE AND NOT-FOR-PROFIT SALARIES OF COMPARABLE POSITIONS VIA EXTERNAL DATA GATHERING, AND EXECUTIVE COMPENSATION COMMITTEE REVIEW TO DETERMINE IF EXCESSIVE COMPENSATION EXISTS. THE EXECUTIVE COMPENSATION COMMITTEE CONSISTS OF THE CHAIR OF THE BOARD OF DIRECTORS, IMMEDIATE PAST CHAIR, CHAIR ELECT AND CHAIR OF HUMAN RESOURCES COMMITTEE. THE VICE PRESIDENT OF HUMAN RESOURCES & LEADERSHIP DEVELOPMENT PROVIDES THE DATA FOR COMMITTEE REVIEW, AND THE COMMITTEE VOTES ON WHETHER THE YMCA COMPENSATION PLAN IS IN COMPLIANCE WITH IRS GUIDELINES RELATED TO INTERMEDIATE SANCTIONS. THIS INFORMATION IS THEN SHARED WITH THE FULL BOARD OF DIRECTORS. Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 THE YMCA OF GREATER RICHMOND'S AMENDED AND RESTATED ARTICLES OF INCORPORATION, AMENDED AND RESTATED BYLAWS, AUDITED FINANCIAL STATEMENTS, FORM 990, CONFLICT OF INTEREST POLICY, CODE OF ETHICS AND POLICY ON REPORTING SUSPECTED MISCONDUCT ARE ALL AVAILABLE UPON REQUEST. IN ADDITION, THEY ARE POSTED ON THE ASSOCIATION'S WEBSITE (WWW.YMCARICHMOND.ORG) AND MAY BE ACCESSED BY GOING TO ABOUT THE YMCA OF GREATER RICHMOND I GOVERNANCE AND FINANCIAL MATTERS. Other changes in net assets or fund balances Form 990, Part XI, Line 5 NET UNREALIZED LOSSES ON INVESTMENTS - -560479;