2012-10-26T13:38:26-05:00 2011-12-31 KPMG LLP PO BOX 4150 Honolulu HI 968124150 990 2011-01-01 990073533 YOUNG MEN'S CHRISTIAN ASSOCIATION OF HONOLULU % LYNNELLE HASEGAWA YOUN 8085313558 1441 PALI HIGHWAY HONOLULU HI 96813 MICHAEL BRODERICK 8085313558 2012-10-25 true Rachel C Antal 8085402800 2011 2016-02-24 21:20:13Z MICHAEL F BRODERICK 1441 PALI HIGHWAY HONOLULU HI 96813 29882931 false X WWW.YMCAHONOLULU.ORG X 1869 HI The YMCA of Honolulu is a fellowship dedicated to putting Christian principles into practice through programs that build healthy spirit, mind, and body for all. 41 35 1426 4141 0 6345996 5103599 18188992 19498941 -239302 368924 372001 363287 24667687 25334751 5800 15500 0 0 16432205 16271861 9424 0 358080 8990756 9327804 25438185 25615165 -770498 -280414 46185730 46162874 3016040 3719511 43169690 42443363 THE YMCA OF HONOLULU IS A FELLOWSHIP DEDICATED TO PUTTING CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND, AND BODY FOR ALL. false false 9867140 2000 8306361 Youth Development (Sports & Recreation) 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. Expenses include $280,000 of program fee waivers that made participation possible for many young people in our community. In 2011, the YMCA of Honolulu touched the lives of over 17,000 children through its youth programs. 8664500 8841025 Healthy Living (Health Enhancement) 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, 25,000 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 2011, we provided $643,000 in membership fee reductions to people who otherwise would have faced economic barriers to participation. 4667813 13500 2351555 Social Responsibility (Outreach) 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 2011, we engaged 2,480 individuals in our Outreach programs in the hopes of strengthening our community and paving the way for future generations to thrive. 23199453 true true false false false false false false true true false false false true true true false false false true true false false true false false false false true false false false false false false false true false false false false false false false false false false true 60 0 true 1426 true false false false false false true true false false false false X 41 35 true false false false false false false true true false true true true true false false true true true true false HI X X LYNNELLE HASEGAWA 8085415454 1441 PALI HIGHWAY HONOLULU HI 96813 JIM YATES 0.4 X X AUGUST YEE 0.2 X STEVEN C AI 0.4 X X RODNEY MATSUMOTO 0.4 X X BENJAMIN K AKANA 0.2 X DAVID ASANUMA 0.2 X JEFFERY A BELL 0.2 X DAVID BESS 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 0.4 X X WAYNE HAMANO 0.2 X JEFFREY S HARRIS 0.2 X CARL P HENNRICH 0.2 X TIM JOHNS 0.4 X X ANTON KRUCKY 0.2 X WALTER J LASKEY 0.2 X SANFORD MURATA 0.2 X ALAN M OSHIMA 0.2 X RUSSELL SAIKI 0.2 X JAMES C TOLLEFSON 0.2 X RICHARD S TOWILL 0.2 X LANCE WILHELM 0.4 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 PHYLLIS OLIVER 0.2 X DR CARL ACKERMAN 0.2 X FRANK GODEK 0.2 X PAULA GUANZON 0.2 X JOAN H ROHLFING 0.2 X REID FUKUMOTO 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 SAKAMOTO 0.2 X DAVID STRIPH 0.2 X CANDY 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 WAKA 0.2 X ANTHONY PFALTZGRAFF 40.0 X 126203 0 20162 MICHAEL CHINAKA 40.0 X 119011 0 25830 MONICA GRANT 40.0 X 22796 5410 JEAN RIEDERER 40.0 X 124522 0 18828 MICHAEL BRODERICK 40.0 X 209367 0 16024 KERRI VAN DUYNE 40.0 X 44572 0 6677 MICHAEL DOSS 40.0 X 143565 0 21113 790036 0 114044 5 false true false 0 29079 30591 3672107 1371822 8681 5103599 PROGRAMS THAT DEVELOP HEALTHY LIVING 900099 8841025 8841025 PROGRAMS FOR YOUTH DEVELOPMENT 900099 8306361 8306361 PROGRAMS THAT EMBODY SOCIAL RESPONSIBILITY 900099 2351555 2351555 19498941 209787 209787 0 0 261037 11747 249290 249290 249290 4602343 4443206 159137 159137 159137 80105 30591 68551 11554 11554 0 112404 24676 87728 87728 HOUSING FEE 900099 14715 14715 14715 25334751 19498941 732211 3500 3500 2000 2000 10000 10000 0 904080 454393 370233 79454 0 12222843 11194093 928690 100060 834479 766064 62515 5900 993819 931558 61587 674 1316640 1195373 106229 15038 0 26270 26270 61001 22505 38496 0 0 34567 34567 458107 400168 50290 7649 309291 243713 35373 30205 2247579 1982242 221547 43790 0 0 3190688 3188079 2609 402363 395648 5409 1306 0 146303 114340 19010 12953 0 211454 188376 21168 1910 1735965 1695869 40096 268196 243595 24601 MEMBERSHIP DUES 22672 20198 2269 205 BAD DEBT 132281 132281 OTHER 81067 15458 6673 58936 25615165 23199453 2057632 358080 9730 9730 2276895 3439800 166506 38452 1288317 1001706 0 0 0 0 0 0 37306 27901 188045 256827 57253910 24002592 33806865 33251318 8412066 8137140 0 0 0 0 0 0 0 0 46185730 46162874 1503934 1880268 0 0 1147245 1468031 0 0 0 0 0 0 0 0 0 0 364861 371212 3016040 3719511 X 36385962 36038252 4268422 3786231 2515306 2618880 43169690 42443363 46185730 46162874 X -280414 -445913 X false true true X true true X 11587689 7841699 6831237 6345996 5103599 37710220 11587689 7841699 6831237 6345996 5103599 37710220 37710220 423725 630392 594856 480632 470824 2600429 309481 294212 207131 205673 207224 1223721 41534370 90961501 0.90793 0.91881 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 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 39429420 15130824 24298596 824744 227017 597727 9998169 8644751 1353418 1427650 1427650 33251318 0 OTHER LIABILITIES 371212 371212 25334751 25615165 -280414 -445913 -445913 -726327 24855977 -445913 6477 -439436 25295413 34567 4771 39338 25334751 25582304 6477 6477 25575827 34567 4771 39338 25615165 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. OTHER ADDITIONS TO REVENUE/EXPENSE SCHEDULE D, PART XII & XIII, LINE 4B $4,771 - NONCASH CONTRIBUTIONS NOT RECORDED ON FINANCIAL STATEMENTS false East Asia and the Pacific 0 0 Grantmaking N/A 10000 0 0 0 0 10000 10000 East Asia/Pacific TSUNAMI RELIEF 10000 WIRE TRANSFE 0 N/A FMV 1 0 false false false false false false PROCEDURE FOR MONITORING GRANT FUNDS OUTSIDE OF THE UNITED STATES SCHEDULE F, PART I, LINE 2 The YMCA of Honolulu does not normally provide grants or assistance outside of the United States and thus does not have specific procedures for this. All disbursements, however, do fall under the YMCA's normal procurement policy and spending limits. In the case of the Japan tsunami, the devastation was so great that the YMCA of Honolulu as an organization was moved to assist the people of Japan via a $10,000 donation to the YMCA of Japan. The donation was coordinated by the CEO and Board Chair and approved by both the Executive Committee and Board of Directors. DANCE 32604 32604 28632 GOLF TOURNEY 28350 25505 2845 19566 7 49742 5086 44656 20353 110696 30591 80105 68551 68551 11554 X X true true X X X X false false false false false false false false false MICHAEL BRODERICK 209367 0 0 0 0 0 0 0 16024 0 225391 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 Conference and YUSA Metro 30 Conference. Amount is included in taxable income. Social Club Dues - Provided to Michael Broderick is not included in taxable income as this is considered a business expense. TIMOTHY JOHNS - DIR HAWAIIAN ELEC VICE CHAIR - BOD 1379509 ELECTRICITY SERVICE false TIMOTHY JOHNS - SVP HMSA VICE CHAIR - BOD 650415 MEDICAL INSURANCE false ALAN OSHIMA - EVP HAWAIIAN ELECTR YMCA BOARD OF DIRECTORS 1379509 ELECTRICITY SERVICE false RONALD COX - VP HAWAIIAN ELECTRI YMCA BOARD OF DIRECTORS 1379509 ELECTRICITY SERVICE false MICHAEL CHUN - DIR HMSA YMCA BOARD OF DIRECTORS 650415 MEDICAL INSURANCE false THOMAS RISSE - VPCFO KASIER HEA YMCA BOARD OF DIRECTORS 687999 MEDICAL INSURANCE false LANCE WILHELM - SVP KIEWIT BUILD SECRETARY - BOD 289345 CONSTRUCTION false BOARD REVIEW OF FORM 990 FORM 990, PART VI, SECTION B, LINE 11 The Finance Committee & Board of Directors, reviewed 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 written policy provides that if officers, directors, or key employees have interests which could conflict with those of the YMCA, they should immediately discuss them with their Branch Executive or the CEO. Participation in any activity in violation of this policy must not be started or continued without written approval of the responsible executive, or the Chair of the Board of Directors. Should any board member have any interest which would pose a conflict as to any specific matter taken up by the Board, such member should abstain from participation and voting on the matter. The organization has developed a questionnaire to be completed on an annual basis by Officers, Directors, and key employees regarding any potential conflicts of interest they may have. The annual questionnaire was implemented in April 2012. 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 variable 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 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 compensation from the Human Resources Committee, and develops a recommendation that is approved by both the Executive Committee and the Board of Directors. The minutes of the meeting 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. This analysis was last performed in October 2010 for CEO Compensation, and was last performed in December 2011 for Key Person Employee Compensation. 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 variable 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. 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 TIM JOHNS AND ALAN OSHIMA HAVE A BUSINESS RELATIONSHIP. TIM JOHNS AND MICHAEL CHUN HAVE A BUSINESS RELATIONSHIP. TIM JOHNS AND RON COX HAVE A BUSINESS RELATIONSHIP.