2011-12-11T17:25:44-06:00 2011-02-28 GRANT THORNTON LLP ONE CALIFORNIA ST SUITE 2300 SAN FRANCISCO CA 94111 990 2010-03-01 951644052 Young Men's Christian Association of Metropolitan Los Angeles YOUN 2133512242 625 S New Hampshire Ave Los Angeles CA 90005 DAN COOPER 2011-12-09 true 4159863900 2010 2016-02-24 21:20:13Z Alan C Hostrup 625 S New Hampshire Avenue Los Angeles CA 90005 134550849 false X www.ymcala.org X 1882 CA The YMCA of Metropolitan Los Angeles is a non-profit organization dedicated to putting Judeo-Christian principles into practice through programs that build a healthy spirit, mind and body for all. 51 50 3064 6000 -186 26323513 23297324 59632897 59754189 1687117 3931633 2259883 1262662 89903410 88245808 17850 17600 0 0 49651367 45654142 109822 177159 3847202 39277367 38944327 89056406 84793228 847004 3452580 163483965 173477032 56776676 58013860 106707289 115463172 X See Schedule O. false false 22916063 15559359 PROGRAMS FOR YOUTH DEVELOPMENT: The YMCA of Metropolitan Los Angeles (YMCA) offers low-cost, quality programs that support and strengthen families and develop the character of those involved, including pre-school, after-school enrichment programs, child care, day camps, parent-child programs and youth leadership programs that provide what are often life-changing experiences. See Schedule O. 38213142 38508248 PROGRAMS FOR HEALTHY LIVING: The YMCA is one of the only health and wellness organizations where families can pursue healthy habits together. YMCA membership and program participation is affordable and open to all with financial assistance available for those who cannot afford the full fee. See Schedule O. 10839139 17600 5686582 PROGRAMS FOR SOCIAL RESPONSIBILITY: The YMCA believes that building citizen leaders of all ages transforms cities into welcoming communities and offers leadership development opportunities for all ages. The YMCA is itself committed to acting in a leadership capacity as a community convener, integrating its efforts with scores of community partnerships throughout Los Angeles. See Schedule O. 71968344 true true false true false false false true true true false false false true true true false false false false false false true true true false true false true false false false true false false false false true false false false false true false false false false true 353 5 true 3064 true true true true CJ false false false true true false false false false X 51 50 false false false false false false false true true false true true true true true true true true true true false CA X X DAN COOPER 2133512242 625 S NEW HAMPSHIRE AVENUE Los Angeles CA 90005 X W J Ellison 1.0 X X 0 0 0 Robert J Lowe 1.0 X X 0 0 0 John E Anderson 1.0 X X 0 0 0 James A Collins 1.0 X X 0 0 0 Stephen F Hinchliffe Jr 1.0 X X 0 0 0 Avedick B Poladian 1.0 X X 0 0 0 John F Llewellyn 1.0 X X 0 0 0 Ezunial Burts 1.0 X X 0 0 0 Jack Alden 1.0 X X 0 0 0 David S Devito 1.0 X X 0 0 0 John B Emerson 1.0 X X 0 0 0 Mark B Helm 1.0 X X 0 0 0 Todd M Katz 1.0 X X 0 0 0 Thomas G Miller 1.0 X X 0 0 0 Richard G Newman 1.0 X X 0 0 0 Bryan Palbaum 1.0 X X 0 0 0 Jill Valenti to 1-11 1.0 X X 0 0 0 Robert J Abernethy 1.0 X 0 0 0 Michael W Allman from 9-10 1.0 X 0 0 0 Bill Applegate 1.0 X 0 0 0 Leroy D Baca 1.0 X 0 0 0 David W Bianchi to 12-10 1.0 X 0 0 0 Bill Bowning 1.0 X 0 0 0 Whitley C Collins 1.0 X 0 0 0 John F Cosgrove 1.0 X 0 0 0 Andrew E Crowell 1.0 X 0 0 0 R Todd Doney 1.0 X 0 0 0 Kenneth M Doran 1.0 X 0 0 0 James G Ellis 1.0 X 0 0 0 Don Freeberg 1.0 X 0 0 0 Earl E Gales Jr 1.0 X 0 0 0 Anton C Garnier 1.0 X 0 0 0 Alexandra S Glickman to 12-10 1.0 X 0 0 0 Peter R Griffith to 3-10 1.0 X 0 0 0 Jeffrey M Johnson 1.0 X 0 0 0 Robert J Jordan 1.0 X 0 0 0 Stephen M Kadenacy from 5-10 1.0 X 0 0 0 Stuart M Ketchum 1.0 X 0 0 0 Alan Kreditor 1.0 X 0 0 0 Janet W Lamkin 1.0 X 0 0 0 Glenville A March Jr MD 1.0 X 0 0 0 Stephen C Meier 1.0 X 0 0 0 William S Mortensen 1.0 X 0 0 0 Nancy B Munger to 2-11 1.0 X 0 0 0 Bernard C Parks 1.0 X 0 0 0 Gary Petrosino 1.0 X 0 0 0 Chester Pipkin 1.0 X 0 0 0 J Kristoffer Popovich 1.0 X 0 0 0 John B Power 1.0 X 0 0 0 David Reyes 1.0 X 0 0 0 Cristina Rose 1.0 X 0 0 0 John H Sanders 1.0 X 0 0 0 John H Semcken III 1.0 X 0 0 0 Steve Silk 1.0 X 0 0 0 Franklin E Ulf 1.0 X 0 0 0 A Hostrup from 2-11 50.0 X X 0 0 0 L Rosen to 1-11 50.0 X X 317025 114079 M Bowman 50.0 X 208064 22496 D Cason 50.0 X 234050 31449 W Stapleton 50.0 X 195139 33203 D Sublett 50.0 X 228926 36391 P De Felice 50.0 X 154647 22415 K Hirai 50.0 X 161384 23387 S Thomas 50.0 X 158020 17715 L Goganzer 50.0 X 156859 20921 R Shafer 50.0 X 200293 30295 J Stanton 50.0 X 155581 22021 R Corona 50.0 X 149767 25518 A Samson 50.0 X 145319 20224 R Bianco 50.0 X 136375 14688 L D'Angelo 50.0 X 126945 18864 J Turner 50.0 X 124335 17129 D Grogan 30.0 X 126506 2979235 0 470795 29 true true false Core Services Corp IT Consult 661443 Oracle America IT Serv 387956 Kohl Bldg Maint Build Maint 396132 CWDrive Contractors Construction 1107505 Del Amo Construction Inc Build Maint 729419 30 45711 1146826 90482 2410573 19603732 12854631 23297324 PROGRAMS FOR YOUTH DEVELOPMENT 813410 15559359 15559359 PROGRAMS FOR HEALTHY LIVING 813410 38508248 38508248 PROGRAMS FOR SOCIAL RESPONSIBILITY 813410 5686582 5686582 59754189 1077550 1077550 0 0 720127 39193 680934 680934 -186 681120 47102961 1397533 45507774 138637 1595187 1258896 2854083 2854083 546577 1146826 596922 -50345 -55345 34089 22515 11574 16574 0 MISCELLANEOUS FEES 900099 359963 359963 INSURANCE SETTLEMENT 900099 109942 109942 RETURNED PAYMENT FEES 900099 88951 88951 61643 61643 620499 88245808 59754189 -186 5194481 17600 17600 0 0 0 2534129 1373453 895233 265443 0 33851824 28507174 3488414 1856236 2490117 1973909 387399 128809 2231658 1943896 214225 73537 4546414 3883608 403729 259077 0 359099 55977 285664 17458 139802 139802 10836 10836 177159 177159 206988 206988 3444899 2844789 450818 149292 1373409 991244 72414 309751 2379681 2080900 165716 133065 1110861 791366 226309 93186 0 9029954 8896373 126442 7139 1453486 1269960 137162 46364 0 1203238 840066 244451 118721 1719426 1669980 49446 0 5124488 5048725 75763 1196389 1057331 139058 SUPPLIES 3759885 3477881 70039 211965 EQUIPMENT RENTAL 2535867 2402978 132889 OTHER 3896019 2830298 1065721 84793228 71968344 8977682 3847202 341545 3995588 1445767 1500035 7631663 10441903 1089756 952999 20000 20000 815159 283149 0 917114 1009799 166348971 84301295 82871839 82047676 57105474 59643620 5966377 6811238 5811281 6239015 163483965 173477032 10781723 11599058 1782936 2132914 32935688 32044649 447368 269135 573172 3363172 10255789 8604932 56776676 58013860 X 64348603 65161024 26465312 32602263 15893374 17699885 106707289 115463172 163483965 173477032 X 3452580 5303303 X false true true X true true X false false false 17547985 24035245 21797770 26323513 23297324 113001837 17547985 24035245 21797770 26323513 23297324 113001837 7401340 105600497 2504861 2870470 2882718 2459741 1797677 12515467 1302852 2093548 1253331 2234357 1201165 8085253 133602557 312188400 0.79041 0.83520 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false true 5418 false false true 5418 false false 10836 false Lobbying Activities Schedule C Part II B Lobbying activities which further the goals and mission of the YMCA by supporting legislation include writing letters of support of legislation, testimony before legislative committees and speaking to legislators. true 447368 561711 739944 269135 true 38444728 2265294 6618793 1873365 250586 45204864 29319582 1304515 11105957 3038459 246867 38444728 43230741 1617107 -11861024 3471473 195769 29319582 0.42720 0.37510 0.19770 false false false 17380501 17380501 131592635 71648427 59944208 384774 248982 135792 14783872 12403886 2379986 2207189 2207189 82047676 0 INSURANCE CLAIMS PAYABLE 5812736 OBLIG UNDER CAPITAL LEASES 305399 OBLIG UNDER SPLIT-INT AGREE 2486797 8604932 88245808 84793228 3452580 5303303 117 5303420 8756000 93587559 5303303 -745 5302558 88285001 -39193 -39193 88245808 84832300 39193 39193 84793107 121 121 84793228 Escrow and Custodial Arrangements Schedule D, Part IV, Line 2b The Association serves as the custodian for funds held independently of the Association for clubs, youth sports teams and specialized programs, when these outside groups do not hold bank accounts. Intended Uses Endowment Funds Schedule D, Part V, Line 4 The Association's endowment funds include those assets of donor-restricted funds that the organization must hold in perpetuity or for a donor-specified period and purpose, as well as unrestricted funds functioning as endowment. The Association has adopted investment and spending policies for assets that attempt to provide sufficient income to sustain funding to programs supported by endowment while seeking to maintain the purchasing power of the endowment. The Association has a policy of appropriating for distribution each year a percentage of the three year trailing average of the fair value of the endowment as of August 31 of the prior year. The distribution rate for the year ending February 28, 2011 was 5%. Additional term endowment distributions may be made in accordance with donor restrictions. Additional distributions of unrestricted funds functioning as endowment may be made in accordance with Association needs. FIN 48 (ASC 740) Footnote Schedule D Part X Line 2 The Association was organized pursuant to the General Nonprofit Corporation Law of the State of California. The Association is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. The Association is also exempt from California franchise taxes and certain general county real and personal property taxes under Section 23701d of the California Revenue and Taxation Code. However, the Association is subject to income taxes on any net income that is derived from a trade or business, regularly carried on, and not in furtherance of the purposes for which it was granted exemption. No income tax provision has been recorded as the net income, if any, from any unrelated trade or business, in the opinion of management, is not material to the financial statements taken as a whole. Tax positions taken related to the Association's tax exempt status, unrelated business activities taxable income and deductibility of expenses and other miscellaneous tax positions have been reviewed, and management is of the opinion that material positions taken by the Association would more likely than not be sustained by examination. Accordingly, the Association has not recorded an income tax liability for uncertain tax benefits. As of February 28, 2011, the Association's tax years ending February 28, 2007 through February 28, 2011 remain subject to examination. Other changes in net assets Schedule D, Part XI, Line 8 Net assets on the audited financial statements were rounded up by $117. Other changes in revenues Schedule D, Part XII, Line 2d Total revenues in the audited financial statements were rounded down by $745. Expenses reclassified to reduce revenue on Form 990 Schedule D, Part XII, Line 4b and Part XIII, Line 2d Expenses related to rental income totaling $39,193 were reclassified from expenses in the audited financial statements to income for purposes of the Form 990. Other changes in expenses Schedule D, Part XIII, Line 4b Expenses on the audited financial statements were rounded down by $121. X X X X X X X true James Looney Fund Raising Consultan 1291 Peacock Hill Drive Santa Ana CA 92705 Campaign Consultant false 20031555 16742 19842254 Netzel Grigsby Associates Inc 9696 Culver Blvd Suite 105 Culver City CA 90232 Campaign Feasibilty false 3265769 160417 3105352 23297324 177159 22947606 CA Stair Climb 357162 354625 2537 30021 1897 47239 Dinner 199752 179202 20550 3719 14728 14972 17 1136489 612999 523490 78622 111698 725 293301 1693403 1146826 546577 112362 128323 725 355512 596922 -50345 34089 5000 17301 214 false 34089 5000 17301 214 22515 11574 CA true false true false 1.00000 Dan Cooper - Chief Financial Office 625 S New Hampshire Avenue Los Angeles CA 90005 false Dan Cooper - Chief Financial office 0 All related financial and accounting ser X true 30680 true Tijuana YMCA Emer Fund - YMCA of San Diego 3708 Ruffin Road San Diego CA 92123 Sam Diego CA 92123 952039198 501c3 15000 Tijuana YMCA 1 0 Grantee Selection Process Schedule I, Part 1 Grants are made to qualifying 501c3 organizations whose missions are compatible with the Association's mission of building strong kids, strong families and strong communities. Grantees are selected by the President who monitors the work of the organizations who receive grant funds through email and conversations with grantees, participates in the grantees programs, and has a strong familiarity with the grantee's operations. X X X X false true false false false false false false false L Rosen to 1-11 316315 710 100340 13739 431104 M Bowman 206961 1103 20810 1686 230560 D Cason 233389 661 23756 7693 265499 W Stapleton 194591 548 20305 12898 228342 D Sublett 228269 657 23656 12735 265317 P De Felice 154248 399 15665 6750 177062 K Hirai 160963 421 16362 7025 184771 S Thomas 157101 919 15902 1813 175735 L Goganzer 153990 2500 369 15799 5122 177780 R Shafer 197262 2500 531 20613 9682 230588 J Stanton 154674 907 15714 6307 177602 R Corona 149392 375 15571 9947 175285 A Samson 142469 2500 350 14689 5535 165543 R Bianco 136041 334 13638 1050 151063 D Grogan 126506 126506 Section 457 Plan Schedule J L Rosen 457(f) "Top Hat" Plan In 2001, the Board of Directors authorized the establishment of a 457(f) "Top Hat" plan for any YMCA employee whose compensation exceeded the limits for contributions to the employee's account in the YMCA Retirement Fund qualified plan. At the time the action was taken, only Mr. Rosen, the Association's President and CEO, qualified for the plan. In Mr. Rosen's case, each year starting in 2000 and continuing until Mr. Rosen was no longer employed by the YMCA of Metropolitan Los Angeles, the Association accrued principal in an amount equal to the amount paid into the YMCA Retirement Fund on behalf of an employee on compensation that exceeded the limit for contributions to a qualified plan. The limit in 2000 was $170,000 and was adjusted annually. The principal accrued annual interest which was paid monthly at a rate equal to the rate credited to each employee's account by the YMCA Retirement Fund. In addition, the board approved additional contributions to the plan based on performance and retention compensation. The status of the accrued principal and interest in Mr. Rosen's 457(f) plan account was reported annually by the Association's EVP Finance/CFO to the Chairman of the YMCA Board of Directors, the Chairman of the YMCA's Finance & Insurance Committee, and Mr. Rosen. The report detailed the account balance, contributions to the account in the past year, interest credited to the account, and the methods used to calculate those contributions and credits. The activity in this account was recorded in the Associations' financial statements. In January 2011, Mr. Rosen's employment with the YMCA of Metropolitan Los Angeles ceased and he was paid out the balance of $325,098. This payment will be reflected on Mr. Rosen's 2011 Form W-2 and the 2011 Form 990 accordingly. All expenses associated with this plan have been reflected in the respective years' Form 990. D Cason Relocation X 20000 20000 false true true 20000 D Cason Relocation Loan Schedule L, Part II, Line 1 The Association made a $20,000 relocation loan on November 20, 1985 to D Cason, Executive Vice President. The note is secured by a deed of trust on his residence in Torrance, CA. The note is due upon the sale of his residence or the termination of Mr. Cason's employment. The balance due at maturity is 8.888% of the net sales price of the residence or 8.5333% of the appraised value upon termination of employment. No payments are due prior to maturity. X 6 243072 FMV on receipt date X 19 335323 FMV on receipt date X 1 910000 Appraised Value X Raffle Items 239 17301 FMV on receipt date X Change in Value Split Interest Agreements 56 172559 Est of Net Real Val X Pledges Receivable 297 11176376 NPV multi new pledge false true false Organization Mission Form 990 Part III Line 1 The YMCA of Metropolitan Los Angeles is a volunteer-led non-profit organization that includes men, women, and children of all ages, abilities, incomes, races and religions. It is dedicated to building strong kids, strong families and strong communities by putting Judeo-Christian principles into practice through programs that promote healthy lifestyles, strong values, leadership development and international understanding. Exempt Purpose Form 990, Part III, Line 4 THE YMCA OF METROPOLITAN LOS ANGELES IS A VOLUNTEER-LED NON-PROFIT ORGANIZATION DEDICATED TO PUTTING JUDEO-CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHY SPIRIT, MIND AND BODY FOR ALL. THE ASSOCIATION'S 25 BRANCHES, 62 SCHOOL-BASED CHILD CARE CENTERS, 18 AFTER SCHOOL ENRICHMENT PROGRAMS, 7 PRESCHOOL SITES, 3 TEEN CENTERS AND 4 WILDERNESS CAMPS PROVIDE PROGRAMS THAT NURTURE THE POTENTIAL OF KIDS, PROMOTE HEALTHY LIVING AND FOSTER A SENSE OF SOCIAL RESPONSIBILITY ACROSS 100 MILES OF LOS ANGELES COUNTY, FROM THE ANTELOPE VALLEY TO SAN PEDRO. THANKS TO THE YMCA'S DONORS AND VOLUNTEERS, YMCA MEMBERSHIP AND PROGRAMS ARE OPEN TO ALL AT AN AFFORDABLE COST. Programs for Youth Development Form 990, Part III, Line 4a 4a) PROGRAMS FOR YOUTH DEVELOPMENT THE YMCA OFFERS LOW-COST, QUALITY PROGRAMS THAT NURTURE THE POTENTIAL OF EVERY CHILD AND TEEN, INCLUDING: * CHILD CARE - A SAFE, NURTURING ENVIRONMENT FOR CHILDREN TO LEARN, GROW AND DEVELOP SOCIAL SKILLS * AFTER SCHOOL ENRICHMENT - ACTIVITIES THAT KEEP KIDS IN SCHOOL AND ENGAGED, WHILE BUILDING CHARACTER AND CREATING FRIENDSHIPS * SWIM, SPORTS & PLAY - POSITIVE, FUN ACTIVITIES THAT BUILD ATHLETIC, SOCIAL AND INTERPERSONAL SKILLS THIS PAST YEAR, THE YMCA OF METROPOLITAN LOS ANGELES: * PROVIDED CHILD CARE AND BEFORE/AFTER SCHOOL ENRICHMENT AT 87 LOCATIONS THROUGHOUT THE CITY * PROVIDED CHILD CARE FOR OVER 40,000 CHILDREN ACROSS LOS ANGELES AND OVER $924,000 FINANCIAL ASSISTANCE THROUGH REDUCED FEES FOR CHLDREN IN CHILD CARE AND DAY CAMP PROGRAMS * INVOLVED 3,500 PARTICIPAnTS IN PARENT-CHILD PROGRAMS Programs For Healthy Living Form 990, Part III, Line 4b 4b) PROGRAMS FOR HEALTHY LIVING THE YMCA OF METROPOLITAN LOS ANGELES IS ONE OF THE ONLY ORGANIZATIONS DEDICATED TO HEALTH AND WELL-BEING WHERE FAMILIES CAN PURSUE GOOD HEALTH TOGETHER. THE YMCA OFFERS PROGRAMS THAT ENCOURAGE GOOD HEALTH AND FOSTER CONNECTIONS THROUGH FITNESS, SPORTS AND SHARED INTERESTS, INCLUDING: * FAMILY TIME - BRINGING FAMILIES TOGETHER TO HAVE FUN AND GROW TOGETHER * HEALTH, WELL-BEING AND FITNESS - RESOURCES AND GUIDANCE TO MAINTAIN OR IMPROVE PHYSICAL ACTIVITY, HEALTH AND WELLNESS * SPORTS & RECREATION - HEALTHY LIFESTYLE ACTIVITIES THAT BRING PEOPLE TOGETHER WITH SHARED ATHLETIC AND RECREATIONAL INTERESTS * GROUP INTEREST - SOCIAL NETWORKS AND ACTIVITIES THAT BRING TOGETHER PEOPLE THAT SHARE COMMON PASSIONS AND PERSONAL INTERESTS THIS YEAR, THE YMCA: * OFFERED COMMUNITY AND WELLNESS PROGRAMS TO 264,500 MEMBERS THROUGH 25 BRANCHES, HALF OF THEM WITHIN LOW-INCOME COMMUNITIES * PROVIDED OVER $3.5 MILLION IN FINANCIAL ASSISTANCE TO ENABLE PEOPLE TO BECOME YMCA MEMBERS * THROUGH THE P.L.A.Y. PROGRAM, BROUGHT FITNESS AND WELL-BEING OPPORTUNITIES TO NEARLY 19,000 STUDENTS AT 39 SCHOOL CAMPUSES * INVOLVED OVER 44,000 IN THE YMCA'S RENOWNED AQUATICS PROGRAM, PROVIDING SWIMMING AND WATER SAFETY SKILLS WHILE PROMOTING TEAMWORK, SELF-CONFIDENCE, HEALTH AND LEADERSHIP Programs For Social Responsibility Form 990, Part III, Line 4c 4c) PROGRAMS FOR SOCIAL RESPONSIBILITY THE YMCA BELIEVES IN GIVING BACK AND PROVIDING SUPPORT TO OUR NEIGHBORS BY DEVELOPING VOLUNTEER LEADERS THROUGH OUR FUNDRAISING ACTIVITIES, NURTURING COMMUNITY PARTNERSHIPS, AND COLLABORATING WITH POLICYMAKERS, COMMUNITY LEADERS AND PRIVATE AND PUBLIC ORGANIZATIONS TO DEVELOP YOUTH, PREVENT CHRONIC DISEASE AND BUILD HEALTHIER COMMUNITIES THROUGHOUT LOS ANGELES. THE YMCA NURTURES PARTNERSHIPS BOTH AT OUR BRANCHES AND IN THE COMMUNITY WITH THE PUBLIC AND PRIVATE SECTOR TO BETTER ADDRESS COMMUNITY NEEDS. THE FOLLOWING IS A PARTIAL LIST OF COMMUNITY PARTNERS: * AMERICAN HEART ASSOCIATION * AMERICAN CANCER SOCIETY * LOS ANGELES UNIFIED SCHOOL DISTRICT * BLUE CROSS OF CALIFORNIA * KAISER PERMANENTE * LA FREE CLINIC * U.S. FOREST SERVICE * THE CALIFORNIA ENDOWMENT: BUILDING HEALTHY COMMUNITIES * KIPP LA SCHOOLS THE YMCA ALSO OFFERS EDUCATION AND LEADERSHIP PROGRAMS THAT DEVELOP KNOWLEDGE AND CHARACTER, WHILE GIVING GUIDANCE AND ENCOURAGEMENT TO HELP YOUTH REALIZE THEIR POTENTIAL AND GIVE BACK TO THEIR COMMUNITY. THIS YEAR, THE YMCA: * INVOLVED 5,000 VOLUNTEERS IN GOVERNANCE AND PROGRAM DEVELOPMENT * GAVE OVER 16,000 YOUTH THE EXPERIENCE OF CAMP * INVOLVED OVER 600 LA-AREA TEENS IN THE YMCA'S YOUTH AND GOVERNMENT PROGRAM, A YEAR-ROUND CURRICULUM ON DEMOCRACY AND THE PROCESSES OF STATE GOVERNMENT, CULMINATING IN A 4-DAY MODEL LEGISLATURE SESSION IN SACRAMENTO. Review of Form 990 Part VI Section B Line 11b A copy of the draft Form 990 was provided to the Audit Committee for review with the Association's auditors. Following this review, a complete draft was provided to the Board of Directors for review. It was subsequently filed with the Internal Revenue Service. Conflict of Interest Policy Part VI Section B Line 12c Under the terms of the Association's comprehensive conflict of interest policy, all members of the Board of Directors, Officers, Key Employees and Executive Directors are required to complete a conflict of interest disclosure statement annually. The disclosure forms are submitted to the Assistant to the President, who compiles the responses to the disclosure forms on a document that is reviewed by the Audit Committee of the Board of Directors. The Audit Committee reports any actual or potential conflicts of interest to the Board of Directors. All individuals who are required to complete the conflict of interest form are also required to disclose any potentional conflict of interest prior to any transaction on an ongoing basis. Compensation of Officers and Key Employees Part VI Section B Line 15a and 15b The Association's Personnel and Staff Development Committee, under the authority of the Board of Directors, conducts an annual independent review of the total compensation for senior executives. The committee, made up of independent volunteers, reviews comparable data for the compensation package of all officers and key employees to the compensation provided to individuals in similar positions at other direct service providers and YMCAs with similar revenue, membership, number of employees and service areas, and prepares a proposed compensation package for each officer and key employee. Proposed salary adjustments are reviewed and approved by the Personnel and Staff Development Committee, and are then approved by the Board of Directors annually. Document Requests Form 990 Part VI Line 19 The Association's governing documents, conflict of interest policy, financial statements and Internal Revenue Service Forms 990 and 990-T are available to the public upon request at the corporate office at 625 S. New Hampshire Avenue, Los Angeles, CA 90005. Continuation of Officers, Directors, Trustees.... Form 990 Schedule O Attachment 1 Page 2 A. Hostrup was appointed President & CEO in February 2011. In accordance with Internal Revenue Service regulations, the compensation shown in Attachment 1 is based on the amounts reported on Forms W-2/1099-Misc for calendar year 2010 and other compensation for the same time period. Therefore, Mr. Hostrup has no reportable compensation for Schedule 0, Attachment 1. Note Receivable Form 990 Part X Line 7 The Association extended credit in the form of a note receivable dated September 27, 2010, in the amount of $820,625 to the purchaser of a facility. The note is secured by the real estate at 39251 10th Street West, Palmdale, California, has a stated interest rate of 6% through September 30, 2011, then increases to 7% for the duration of the note. Repayment schedule is 12 payments of $5,287 followed by 47 payments of $5,785, with remaining balance due on September 30, 2015. An additional payment of $82,062 is due on October 1, 2011 unless tenant improvements are completed and there is a certificate of occupancy. Other Changes in Fund Balance Form 990 Part XI Line 5 See Schedule D, Part XI James W Barringer CRUT 625 S New Hampshire Ave Los Angeles CA 90005 957003772 CRUT CA YMCA Metro LA CRUT 16117 0.22000 Darrell J Jr and Doris L Bogardus CRUT 625 S New Hampshire Ave Los Angeles CA 90005 956843856 CRUT CA YMCA Metro LA CRUT 32568 0.56000 Melanie G Carniglia Twenty Year CRT 625 S New Hampshire Ave Los Angeles CA 90005 957070876 CRUT CA YMCA Metro LA CRUT 108166 0.68000 John H Cleave & Jane M Cleave CRUT 625 S New Hampshire Ave Los Angeles CA 90005 956856582 CRUT CA YMCA Metro LA CRUT 9734 0.03000 John H Cleave & Jane M Cleave CRUT #2 625 S New Hampshire Ave Los Angeles CA 90005 954103556 CRUT CA YMCA Metro LA CRUT 1378 0.01000 James A Collins and Carol L Collins CRUT 625 S New Hampshire Ave Los Angeles CA 90005 954372916 CRUT CA YMCA Metro LA CRUT 42552 0.33000 Harold H Cox & Florence M Cox CRUT 625 S New Hampshire Ave Los Angeles CA 90005 956595372 CRUT CA YMCA Metro LA CRUT 34822 0.36000 Harold H Cox & Florence M Cox CRT #2 625 S New Hampshire Ave Los Angeles CA 90005 953315354 CRUT CA YMCA Metro LA CRUT 2676 0.27000 Ray M and Thena K Dewey CRUT #3 625 S New Hampshire Ave Los Angeles CA 90005 956826869 CRUT CA YMCA Metro LA CRUT 43201 0.33000 Harold R and Carol A Durst Unitrust 625 S New Hampshire Ave Los Angeles CA 90005 953213942 CRUT CA YMCA Metro LA CRUT 36969 0.56000 YMCA of Metropolitan LA - Franzen Unitru 625 S New Hampshire Ave Los Angeles CA 90005 207284408 CRUT CA YMCA Metro LA CRUT 18262 0.48000 WW and MR Harter CRUT 625 S New Hampshire Ave Los Angeles CA 90005 957022400 CRUT CA YMCA Metro LA CRUT 110689 0.29000 ND and VG Loos CRAT 625 S New Hampshire Ave Los Angeles CA 90005 957037689 CRAT CA YMCA Metro LA CRAT Ralph A Miller CRUT 625 S New Hampshire Ave Los Angeles CA 90005 956998636 CRUT CA YMCA Metro LA CRUT 63779 0.34000 MoFFit Charitable Trust 625 S New Hampshire Ave Los Angeles CA 90005 956940018 CRUT CA YMCA Metro LA CRUT 16389 0.46000 Mollie & Darrell Reifschneider Unitrust2 625 S New Hampshire Ave Los Angeles CA 90005 953315359 CRUT CA YMCA Metro LA CRUT 28468 0.38000 Mollie & Robert Reifschneider Unitrust 2 625 S New Hampshire Ave Los Angeles CA 90005 953315356 CRUT CA YMCA Metro LA CRUT 25734 0.35000 Mollie Reifschneider CRUT #4 625 S New Hampshire Ave Los Angeles CA 90005 956890353 CRUT CA YMCA Metro LA CRUT 5134 0.32000 Mollie Reifschneider CRUT #6 625 S New Hampshire Ave Los Angeles CA 90005 956890351 CRUT CA YMCA Metro LA CRUT 2357 0.14000 Mollie Reifschneider CRUT #7 625 S New Hampshire Ave Los Angeles CA 90005 956909994 CRUT CA YMCA Metro LA CRUT 96288 0.58000 Jean A Sanesi CRUT 625 S New Hampshire Ave Los Angeles CA 90005 956909995 CRUT CA YMCA Metro LA CRUT 3123 0.11000 Michael G and Marilyn L Titus CRUT 625 S New Hampshire Ave Los Angeles CA 90005 957018766 CRUT CA YMCA Metro LA CRUT 2301 0.05000 Michael G and Marilyn L Titus CRUT 625 S New Hampshire Ave Los Angeles CA 90005 957060683 CRUT CA YMCA Metro LA CRUT 2691 0.07000 Torrance Rod & Gun Club Charitable Trust 625 S New Hampshire Ave Los Angeles CA 90005 956929941 CRAT CA YMCA Metro LA CRAT 9214 0.28000 Torrance Rod & Gun Club Trust 2 625 S New Hampshire Ave Los Angeles CA 90005 956935508 CRUT CA YMCA Metro LA CRUT Spyros J Vamvas & Antonia Vamvas CRUT 625 S New Hampshire Ave Los Angeles CA 90005 956856580 CRUT CA YMCA Metro LA CRUT 28382 0.15000 Whitehead Charitable Trust 625 S New Hampshire Ave Los Angeles CA 90005 956912107 CRUT CA YMCA Metro LA CRUT 49292 0.18000 Charles W & Ruth H Jacobson CRUT #7 625 S New Hampshire Ave Los Angeles CA 90005 954530600 CRUT CA YMCA Metro LA CRUT 24601 0.73000 YMCA of Metro LA Pooled Income Fund 625 S New Hampshire Ave Los Angeles CA 90005 956450476 Poold Inc Fd CA YMCA Metro LA Poold Inc Fd 2382 0.60000 false false false false false false false false false false false false false false false false false false