2012-08-15T18:26:34-05:00 2011-12-31 410746749 CLIFTONLARSONALLEN LLP 601 WEST RIVERSIDE SUITE 700 SPOKANE WA 992010622 990 2011-01-01 910827958 YMCA OF THE INLAND NORTHWEST YMCA 5097779622 1126 N MONROE SPOKANE WA 99201 ALAN LESHER 5097779622 2012-08-15 1 JOHN P BJORKMAN P00045907 5093636300 2012-08-15 2011 2016-02-24 21:20:13Z ALAN LESHER 1126 N MONROE SPOKANE WA 99201 16212900 0 1 X YMCASPOKANE.ORG X 1884 WA THE MISSION OF THE YMCA OF THE INLAND NORTHWEST IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL.THE YMCA OF THE INLAND NORTHWEST IS A DIVERSE ORGANIZATION OF MEN, WOMEN AND CHILDREN OF ALL AGES AND FROM ALL WALKS OF LIFE JOINED TOGETHER BY A SHARED PASSION: TO STRENGTHEN THE FOUNDATIONS OF THE COMMUNITY. WITH A COMMITMENT TO NURTURING THE POTENTIAL OF CHILDREN AND TEENS, PROMOTING HEALTHY LIVING, AND FOSTERING A SENSE OF SOCIAL RESPONSIBILITY, THE YMCA ENSURES THAT EVERY INDIVIDUAL HAS ACCESS TO THE ESSENTIALS NEEDED TO LEARN, GROW AND THRIVE.YMCA MEMBERSHIP AND PROGRAMS ARE OPEN TO ALL. FEES ARE KEPT AS AFFORDABLE AS POSSIBLE, WITH AN INCOME-BASED SLIDING SCALE AND FINANCIAL ASSISTANCE AVAILABLE ON A CASE-BY-CASE BASIS. IN ADDITION, WE OFFER SPECIALIZED COMMUNITY PROGRAMS AT LOW OR NO COST TO PARTICIPANTS. 33 33 1063 3613 0 0 3441050 1824133 12105910 13426647 1190572 661522 14512 223361 16752044 16135663 0 0 0 0 9594704 9668923 0 0 78949 6819381 6772405 16414085 16441328 337959 -305665 36253083 35625777 18255773 18178443 17997310 17447334 X THE YMCA OF THE INLAND NORTHWEST IS A DIVERSE ORGANIZATION OF MEN, WOMEN AND CHILDREN OF ALL AGES AND FROM ALL WALKS OF LIFE JOINED TOGETHER BY A SHARED PASSION: TO STRENGTHEN THE FOUNDATIONS OF THE COMMUNITY. WITH A COMMITMENT TO NURTURING THE POTENTIAL OF CHILDREN AND TEENS, PROMOTING HEALTHY LIVING, AND FOSTERING A SENSE OF SOCIAL RESPONSIBILITY, THE YMCA ENSURES THAT EVERY INDIVIDUAL HAS ACCESS TO THE ESSENTIALS NEEDED TO LEARN, GROW AND THRIVE.YMCA MEMBERSHIP AND PROGRAMS ARE OPEN TO ALL. FEES ARE KEPT AS AFFORDABLE AS POSSIBLE, WITH AN INCOME-BASED SLIDING SCALE AND FINANCIAL ASSISTANCE AVAILABLE ON A CASE-BY-CASE BASIS. IN ADDITION, WE OFFER SPECIALIZED COMMUNITY PROGRAMS AT LOW OR NO COST TO PARTICIPANTS. 0 0 5937876 2890277 YOUTH DEVELOPMENTEXPENSES $5,937,876 FINANCIAL ASSISTANCE $502,945OUR YMCA IS COMMITTED TO 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. OUR YMCA PROGRAMS, SUCH AS EARLY LEARNING, SCHOOL AGE AFTER-SCHOOL CHILD CARE, TEEN PROGRAMS, DAY AND RESIDENT CAMPS, OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL, AND EMOTIONAL GROWTH. YOUTH DEVELOPMENT PROGRAMS IMPACT 6,107 YOUNG LIVES IN OUR COMMUNITY. SUBSIDIES AND DIRECT FINANCIAL ASSISTANCE MAKE PARTICIPATION POSSIBLE FOR 17.3% OF YOUTH SERVED.EARLY LEARNING PROGRAMS FOR YOUNGEST CHILDREN, AGES 4 WEEKS TO 6 YEARS, USE DEVELOPMENTALLY APPROPRIATE CURRICULUM FOR INFANTS, TODDLERS, AND PRE-SCHOOLERS. IT IS OUR COMMITMENT TO ENSURE ACCESS TO AN ENVIRONMENT AND PROGRAMMING THAT FOSTERS A LOVE OF LEARNING AND PREPARES EACH CHILD FOR KINDERGARTEN. PARENTS PLAY AN IMPORTANT ROLE IN POLICY AND PROGRAM DECISIONS. SCHOOL AGE CHILD CARE INCLUDES BEFORE- AND AFTER-SCHOOL LICENSED CHILD CARE AT 17 ELEMENTARY SCHOOLS IN 6 LOCAL SCHOOL DISTRICTS AS WELL AS FULL DAY PROGRAMMING ON SCHOOL HOLIDAYS AND SUMMER VACATION. STRUCTURED TIME INCLUDES DEDICATED READING TIME, FUN GAMES THAT REINFORCE CLASSROOM LEARNING, FIELD TRIPS AND DAILY PHYSICAL ACTIVITY. WE PROVIDE INDIVIDUAL ATTENTION AT THE END OF THEIR DAY TO MAKE SURE EACH CHILD IS PROGRESSING. SUMMER DAY CAMPS OFFER LEARNING OPPORTUNITIES IN A MORE CASUAL SETTING; WEEKLY THEMES GIVE CHILDREN THE CHOICE TO PURSUE INDIVIDUAL INTERESTS. A VARIETY OF INDOOR AND OUTDOOR ACTIVITIES KEEP CHILDREN BUSY, ENGAGED AND ENTERTAINED THROUGHOUT THE SUMMER MONTHS. BREAKFAST AND LUNCH ARE SERVED. TEEN PROGRAMS OFFER YOUTH AGES 12-18 LEADERSHIP DEVELOPMENT, CIVIC ENGAGEMENT OPPORTUNITIES, AND CREATIVE EXPERIENCES WITH ARTS AND HUMANITIES. THE TEEN CENTERS ARE EQUIPPED WITH DIGITAL MEDIA EDITING AND RECORDING EQUIPMENT PROVIDING A CREATIVE OUTLET FOR BUDDING FILMMAKERS AND MUSICIANS. PURPOSEFUL SOCIAL TIME IS SCHEDULED EACH WEEKEND WITH FUN ACTIVITIES, GUEST SPEAKERS AND FELLOWSHIP. YOUTH LEADERSHIP SPOKANE AND YOUTH & GOVERNMENT CULTIVATE TEEN LEADERSHIP DEVELOPMENT AND CIVIC ENGAGEMENT. THE YOUTH INVESTMENT PROGRAM ASSISTS TEENS IN FULFILLING COURT REQUIRED COMMUNITY SERVICE AND RESTITUTION. PROGRAM LEADERS INTERVENE AND INVEST IN THE LIVES OF TROUBLED YOUTH, BREAKING THE CYCLE OF HOPELESSNESS AND SELF-DESTRUCTION, EMPOWERING THEM TO SUCCEED. YMCA CAMP REED PROVIDES A COMPREHENSIVE RESIDENT CAMPING PROGRAM ON FAN LAKE APPROXIMATELY 35 MILES NORTH OF SPOKANE. PROGRAMMING INCLUDES: A SUMMER RESIDENT CAMP FOR YOUTH AGES 8-14, LEADERSHIP TRAINING PROGRAMS FOR TEENS AGES 16-18, AS WELL AS A MINI-CAMP FOR YOUTH AGES 6-8. CAMP REED SPECIALIZES IN TRADITIONAL, RESIDENT SUMMER CAMP ACTIVITIES INCLUDING ARTS & CRAFTS, TARGET SPORTS, MOUNTAIN BIKING, WATERFRONT ACTIVITIES, AND DRAMA. CAMP PROGRAMS ALSO ENCOURAGE AND FACILITATE OPPORTUNITIES FOR PERSONAL GROWTH AND YOUTH DEVELOPMENT. CAMP ACTIVITIES ARE UNDER THE SUPERVISION OF MATURE, TRAINED STAFF AND EMPHASIZE FUN, LEADERSHIP DEVELOPMENT, SELF-ESTEEM, SOCIALIZATION, BUILDING CONFIDENCE AND AN APPRECIATION OF NATURE. CAMP REED IS ALSO UTILIZED BY A NUMBER OF NON-PROFIT COMMUNITY ORGANIZATIONS FOR YOUTH PROGRAMS, OUTDOOR EDUCATION AND RETREATS. 8300060 10521137 HEALTHY LIVING: IMPROVING THE COMMUNITY'S HEALTH AND WELL-BEINGEXPENSES $8,300,060 FINANCIAL ASSISTANCE $1,566,805 THE YMCA 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, 56,281 PEOPLE IN OUR COMMUNITY ARE RECEIVING THE SUPPORT, GUIDANCE, AND RESOURCES THEY NEED TO ACHIEVE GREATER HEALTH IN SPIRIT, 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 $1,566,805 IN FINANCIAL ASSISTANCE TO PEOPLE WHO OTHERWISE WOULD HAVE FACED ECONOMIC BARRIERS TO PARTICIPATION. HEALTH, WELL-BEING AND FITNESS IS A CORNERSTONE OF THE YMCA. GROUP EXERCISE CLASSES ARE AVAILABLE FOR ALL AGES, ACTIVITY LEVELS AND INTERESTS. HEALTHY LIFESTYLES EDUCATION AND SUPPORT PROGRAMS ARE OFFERED THAT SPECIFICALLY ADDRESS AREAS SUCH AS CARDIAC REHABILITATION, DIABETES PREVENTION AND CHILDHOOD OBESITY. WELLNESS COACHES PROVIDE GUIDANCE WITH PERSONAL FITNESS AT ALL LEVELS.SPORTS AND RECREATION ACTIVITIES AND PROGRAMS BRING PEOPLE TOGETHER WITH SHARED ATHLETIC AND RECREATIONAL INTERESTS. YOUTH SPORTS PROGRAMS TEACH NEW SKILLS, TEAMWORK, AND SPORTSMANSHIP. FUN AND LOVE FOR THE GAME IS EMPHASIZED OVER WINNING. AQUATICS PROGRAMS OFFER A WIDE VARIETY OF WATER ACTIVITIES FOR ALL AGES. FAMILY TIME IS ENCOURAGED THROUGHOUT THE FACILITIES. EVERYTHING FROM THE DESIGN OF THE BUILDINGS WHICH INCLUDE DEDICATED FAMILY ACTIVITY CENTERS TO THE PROGRAMS WE OFFER PROMOTES FAMILIES HAVING FUN AND GROWING TOGETHER. MILITARY OUTREACH INITIATIVE PROVIDES FREE MEMBERSHIPS TO FAMILY MEMBERS OF ACTIVE DUTY MILITARY SERVING OVERSEAS. OUR YMCA OFFERS SUPPORT AND RESOURCES FOR FAMILIES OF THOSE WHO SERVE OUR COUNTRY DURING A TIME OF STRESS. 258649 738 SOCIAL RESPONSIBILITY: GIVING BACK AND PROVIDING SUPPORT TO OUR NEIGHBORSEXPENSES $258,649 FINANCIAL ASSISTANCE $27,884OUR 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 127 YEARS. YMCA PROGRAMS, SUCH AS THE RETIRED SENIOR VOLUNTEER PROGRAM, THE GREENWAY PROGRAM, AND PARTNERS FOR YOUTH ANNUAL FUNDRAISING CAMPAIGN, ARE EXAMPLES OF HOW WE DELIVER TRAINING, RESOURCES, AND SUPPORT THAT EMPOWER OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS, AND OVERCOME OBSTACLES. IN 2011, WE ENGAGED 4,095 YMCA MEMBERS, PARTICIPANTS, AND VOLUNTEERS IN ACTIVITIES THAT STRENGTHEN OUR COMMUNITY AND PAVE THE WAY FOR FUTURE GENERATIONS TO THRIVE. RETIRED SENIOR VOLUNTEER PROGRAMS BUILD A STRONGER COMMUNITY THROUGH PARTNERSHIPS THAT IMPACT THE NEEDS OF COMMUNITY BASED NON-PROFIT ORGANIZATIONS. IN HELPING OTHERS, SENIORS FIND VALUE AND PURPOSE IN THEIR LIVES. ACTIVE PARTICIPATION IN COMMUNITY LIFE LEADS TO IMPROVED PHYSICAL, MENTAL, EMOTIONAL AND SPIRITUAL HEALTH, WHICH IN TURN HELPS PREVENT ISOLATION AND ILLNESS. THE YMCA'S RETIRED AND SENIOR VOLUNTEER PROGRAM FILLS THIS NEED AND IS OPEN TO ALL SENIORS AGE 55 YEARS OR OLDER. IN 2011, THE TOTAL NUMBER OF CONTRIBUTED VOLUNTEER HOURS EQUALED 196,646, VALUED AT $4,251,487 BY INDEPENDENT SECTOR.MILITARY OUTREACH INITIATIVE PROVIDES FREE MEMBERSHIPS TO FAMILY MEMBERS OF ACTIVE DUTY MILITARY SERVING OVERSEAS. OUR YMCA OFFERS SUPPORT AND RESOURCES FOR FAMILIES OF THOSE WHO SERVE OUR COUNTRY DURING A TIME OF STRESS. THE GREENWAY PROGRAM BRINGS PEOPLE OF ALL GENERATIONS TOGETHER FROM THE COMMUNITY AS INDIVIDUALS WORK TOGETHER IN THE YMCA GREENHOUSE LOCATED AT OUR VALLEY FACILITY. THE YOUTH INVESTMENT PROGRAM ASSISTS TEENS IN FULFILLING COURT REQUIRED COMMUNITY SERVICE AND RESTITUATION. PROGRAM LEADERS INTERVENE AND INVEST IN THE LIVES OF TROUBLED YOUTH, BREAKING THE CYCLE OF HOPELESSNESS AND SELF-DESTRUCTION, EMPOWERING THEM TO SUCCEED.VOLUNTEERISM AT THE YMCA GIVES BUSINESS AND COMMUNITY LEADERS, PARENTS, TEENS, AND INDIVIDUALS THE OPPORTUNITY TO GIVE BACK BY BECOMING INVOLVED IN PROGRAMS IMPORTANT TO THEM AND THE COMMUNITY. PROGRAM VOLUNTEERS SERVE AS COACHES, INSTRUCTORS AND MOTIVATORS TO PEOPLE OF ALL AGES. VOLUNTEERS PROVIDE KEY SUPPORT IN THE YMCA'S ANNUAL SUPPORT CAMPAIGN. MANY SERVE ON ADVISORY BOARDS AND COMMITTEES PROVIDING A HIGH CALIBER OF LEADERSHIP. IN 2011, 2,512 VOLUNTEERS GAVE 72,251 HOURS OF THEIR TIME AND TALENT TO THE YMCA. THIS TIME IS VALUED AT $1,562,067 BY INDEPENDENT SECTOR. PARTNERS FOR YOUTH ALLOWS FOR CHILDREN, FAMILIES, AND PEOPLE OF ALL AGES TO ENJOY THE PROGRAMS AND SERVICES THE YMCA HAS TO OFFER. WE RELY ON THE GENEROSITY OF OUR COMMUNITY TO REACH OUR FUNDRAISING GOAL WHICH UNDERWRITES THE PROGRAM COSTS AND MEMBERSHIPS FOR THE LESS PRIVILEGED IN OUR COMMUNITY. TOGETHER WE MAKE A DIFFERENCE IN THE LIVES OF THOSE WE SERVE, EVERY DAY. 14495 OTHER PROGRAM REVENUE INCLUDES TEEN PROGRAM, CLIMBING WALL AND DIABETES PREVENTION. 14495 14496585 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 32 0 1063 1 0 0 0 0 0 0 0 0 X 33 33 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 WA X X YMCA OF THE INLAND NORTHWEST 5097779622 1126 N MONROE SPOKANE WA 99201 JOHN CRAIG 1.00 X 0 0 0 RUSTIN HALL 1.00 X 0 0 0 LIBBY BARNES 1.00 X 0 0 0 TERRY KELLY 1.00 X 0 0 0 GREG MARCINKOWSKI 1.00 X 0 0 0 SHELLEY MCDOWELL 1.00 X 0 0 0 SCOT AUBLE 1.00 X 0 0 0 JON ANDRUS 1.00 X 0 0 0 BRADY CROOK 1.00 X 0 0 0 LORAN GRAHAM 1.00 X 0 0 0 KIMBERLY KAMEL 1.00 X 0 0 0 MARTY DICKINSON 1.00 X 0 0 0 APRIL PIERRE 1.00 X 0 0 0 ED MILLER 1.00 X 0 0 0 JIM MORRISON 1.00 X 0 0 0 MICHAEL SCARPELLI 1.00 X 0 0 0 CONNI STAMPER 1.00 X 0 0 0 CAJER NEELY 1.00 X 0 0 0 TOM TRACY 1.00 X 0 0 0 KEVIN PARKER 1.00 X 0 0 0 MARK NEUPERT 1.00 X 0 0 0 JASON THACKSTON 1.00 X 0 0 0 BOB SANDERS 1.00 X 0 0 0 ANDY BILLIG 1.00 X 0 0 0 HOLLY MONTGOMERY 1.00 X 0 0 0 PAUL DAVIS 1.00 X 0 0 0 BILL DINNEEN 1.00 X 0 0 0 SARA JOHNSTON 1.00 X 0 0 0 PAM LAKE 1.00 X 0 0 0 JOEL MCCULLOUGH 1.00 X 0 0 0 TODD SANDBERG 1.00 X 0 0 0 MOLLY SCHEMMEL 1.00 X 0 0 0 JOAN CLARKE 1.00 X 0 0 0 ELAINE COUTURE 1.00 X 0 0 0 CATHIE WINEGAR 1.00 X 0 0 0 RIG RIGGINS 40.00 X 178173 0 14154 ALAN LESHER 40.00 X 91242 0 6000 269415 0 20154 1 0 1 0 GARCO CONSTRUCTION PO BOX 2946 SPOKANE WA 99220 CONSTRUCTION ON CAMP REED 125320 1 916532 907601 1824133 MEMBERSHIP DUES 713940 9291661 9291661 SCHOOL AGE CHILD CARE 713940 1230185 1230185 PRESCHOOL CHILD CARE 713940 886957 886957 CAMP REED 713940 647111 647111 YOUTH LEAGUES 713940 578075 578075 792658 792658 13426647 660076 660076 1446 0 1446 1446 1446 211610 73857 137753 137753 246551 3380 243171 243171 INVESTMENT IN LLCS 713940 -157563 -157563 -157563 16135663 13512255 0 799275 289569 289569 7785925 7031305 705535 49085 325400 272770 48717 3913 1268029 1091384 167497 9148 45176 45176 1673 1673 19005 19005 46499 34930 11569 163508 75746 87062 700 151717 98109 53309 299 1665317 1594768 70549 101150 96887 4263 51842 37572 13595 675 567046 560963 6083 1289150 1173832 115318 177592 147095 19727 10770 SUPPLIES 1195536 1170680 23558 1298 MISCELLANEOUS 318093 288803 26229 3061 CONTRACT SERVICES 262331 146570 115761 FOOD & BEVERAGES 224567 200773 23794 492203 429222 62981 16441328 14496585 1865794 78949 2660792 1846107 0 430000 943253 435560 92153 121553 16347 12967 263086 247675 30210417 7175867 23437752 23034550 8839700 9497365 36253083 35625777 1254433 1205832 296754 268043 15810000 15660000 172513 433721 722073 610847 18255773 18178443 X 0 0 0 0 337959 -212017 17997310 17447334 36253083 35625777 X -305665 -244311 X X 0 1 1 X 1 1 X 11451740 7181454 8700187 9291663 11115796 47740840 3503464 3641515 3766403 4216834 3896079 19024295 14955204 10822969 12466590 13508497 15011875 66765135 0 0 0 66765135 1068901 1233360 997947 1190572 660076 5150856 1068901 1233360 997947 1190572 660076 5150856 16024105 12056329 13464537 14699069 15671951 71915991 0.92840 0.92030 0.07160 0.07970 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 840734 6021 18251 102091 762915 820528 6335 119825 105954 840734 742671 3009 160067 85219 820528 0.86000 0.14000 0 1 1 2228028 2228028 23330645 4300871 19029774 567486 106733 460753 3833779 2768263 1065516 250479 250479 23034550 INVESTMENTS IN LLCS 9497365 C 9497365 DEFERRED RENT PAYABLE 610847 610847 16135663 16441328 -305665 -244311 -244311 -549976 15859537 -232126 -232126 16091663 44000 44000 16135663 16487332 46004 46004 16441328 0 16441328 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE YMCA IS A NONPROFIT CORPORATION EXEMPT UNDER INTERNAL REVENUE CODE 501 (C)(3) FROM TAXES ON ALL INCOME EXCEPT THAT GENERATED FROM ITS DEBT-FINANCED LEASED FACILITIES. THERE WAS NO INCOME TAX LIABILITY IN 2011 OR 2010. MANAGEMENT EVALUATED THE YMCA'S TAX POSITIONS AND CONCLUDED THAT THE YMCA HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH ASC 740-10. WITH FEW EXCEPTIONS, THE YMCA IS NO LONGER SUBEJECT TO INCOME TAX EXAMINATIONS BY U.S FEDERAL TAX AUTHORITIES FOR YEARS BEFORE 2008. PART XI, LINE 8 - OTHER ADJUSTMENTS: LOSS ON PLEDGES -244,311. SCHEDULE D PAGE 4 PART XII LINE 2D: ENDOWMENT CONTRIBUTIONS & LOSS ON PLEDGES -$232,126 SCHEDULE D PAGE 4 PART XII LINE 4B: SATISFACTION OF PROGRAM RESTRICTIONS $44,000 SCHEDULE D PAGE 4 PART XIII LINE 2D: ENDOWMENT EXPENSES $46,004 FIN 48 THE YMCA IS A NONPROFIT CORPORATION EXEMPT UNDER INTERNAL REVENUE CODE 501(C)(3) FROM TAXES ON ALL INCOME EXCEPT THAT GENERATED FROM ITS DEBT-FINANCED LEASED FACILITIES. THERE WAS NO INCOME TAX LIABILITY IN 2011 OR 2010. MANAGEMENT EVALUATED THE YMCAS TAX POSITIONS AND CONCLUDED THAT THE YMCA HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH ASC 740-10. WITH FEW EXCEPTIONS, THE YMCA IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY U.S. FEDERAL TAX AUTHORITIES FOR YEARS BEFORE 2008. CAMP REED AUCTION 137145 137145 30610 YOUTH HOOPS TOURNAMENT 26319 26319 16827 18 48146 48146 26420 211610 211610 73857 73857 137753 X X X X 0 0 0 0 0 0 0 0 0 RIG RIGGINS 178173 0 0 0 0 0 14154 0 0 0 192327 0 0 0 WASHINGTON STATE HOUSING FINANCE COMMISSION 911220968 93978LFE1 2008-09-11 5000000 CONSTRUCTION OF BRANCH FACILITY 0 1 0 WASHINGTON STATE HOUSING FINANCE COMMISSION 911220968 93978LFD3 2008-09-11 6000000 CONSTRUCTION OF BRANCH FACILITY 0 1 0 5000000 5000000 2009 0 0 1 1 6000000 6000000 2009 0 0 1 1 0 1 0 0 0.00410 0.00410 1 0 1 0 0 0.00410 0.00410 1 0 0 0 0 0 0 0 1 0 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 LINE 11A EXPLANATION - THE YMCA'S 2011 FORM 990 WAS PROVIDED TO THE KEY OFFICERS OF THE BOARD OF DIRECTORS AND IT'S CORPORATE ATTORNEY FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C MEMBERS OF THE BOARD OF DIRECTORS COMPLETE THE YMCA'S CONFLICT OF INTEREST DISCLOSURE ANNUALLY. THE CEO REVIEWS THE DOCUMENTS FOR COMPLETENESS AND CONFLICTS REQUIRING FURTHER ACTION. FORM 990, PART VI, SECTION B, LINE 15 PART VI LINE 15A.: THE CEO'S ANNUAL PERFORMANCE ASSESSMENT IS COMPLETED BY THE EXECUTIVE COMMITTEE OF THE BOARD. THIS IS THEN REVIEWED WITH THE BOARD OF DIRECTORS ALONG WITH THE RECOMMENDED SALARY ADJUSTMENT. SALARY ADJUSTMENTS ARE BASED ON THE SALARY ADMINISTRATION GUIDELINE RECOMMENDATIONS PUBLISHED BY THE HUMAN RESOURCES TASK FORCE OF THE YMCA OF THE USA AND ON THE SALARY AND WAGES GUIDELINES INCLUDED IN THE ANNUAL YMCA OPERATING BUDGET AS APPROVED BY THE BOARD OF DIRECTORS. PART VI LINE 15B.: OTHER OFFICER AND KEY EMPLOYEE ANNUAL PERFORMANCE ASSESSMENTS ARE COMPLETED BY THE CEO WITH INPUT FROM KEY ADVISORY BOARD MEMBERS WHO STAFF COMMITTEES TO WHICH THESE EMPLOYEES REPORT. SALARY ADJUSTMENTS ARE BASED ON THE SALARY ADMINISTRATION GUIDELINE RECOMMENDATIONS PUBLISHED BY THE HUMAN RESOURCES TASK FORCE OF THE YMCA OF THE USA AND ON THE SALARY AND WAGES GUIDELINES INCLUDED IN THE ANNUAL OPERATING BUDGET AS APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE YMCA'S ANNUAL REPORT IS MAILED TO ALL MEMBERS AND DONORS AND IS POSTED ON THE ORGANIZATION'S WEBSITE. THE 990, ANNUAL REPORT, AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE GUIDESTAR WEBSITE. CONFLICT OF INTEREST DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: LOSS ON PLEDGES -244,311. TOTAL TO FORM 990, PART XI, LINE 5: -244,311. FORM 990 PART XII LINE 2C PROCESS HAS NOT CHANGED FROM PRIOR YEAR. YMCA ENDOWMENT FUND 1126 N MONROE SPOKANE WA 99201 911591275 ACCOMPLISH DONOR DESIGNATED PROJECTS. WA 501(C)(3) CORPORATION 0 CENTRAL Y OWNER LLC 1126 N MONROE SPOKANE WA 99201 261541561 BUSINESS INVESTMENT WA YMCA OF INW RELATED -400272 12212145 1 1 0.50000 CENTRAL Y SLL LLC 1126 N MONROE SPOKANE WA 99201 261541642 BUSINESS INVESTMENT WA YMCA OF INW RELATED 470522 10069230 1 1 0.50000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 YMCA ENDOWMENT FUND C 90004 CASH