2011-05-13T16:11:17-05:00 2010-12-31 O'CONNOR DAVIES MUNNS & DOBBINS LLP 500 MAMARONECK AVENUE HARRISON NY 105281633 990 2010-01-01 131740518 YOUNG MEN'S CHRISTIAN ASSOCIATION OF CENTRAL AND NORTHEN WESTCHESTER NY INC YOUN 9142872021 250 MAMARONECK AVE WHITE PLAINS NY 10605 DEBORAH BOWLES 9142872021 2011-05-13 1 9143818900 2010 2016-02-24 21:20:13Z DEBORAH BOWLES 250 MAMARONECK AVE WHITE PLAINS NY 10605 9113120 0 X WWW.YMCA-CNW.ORG X 1900 NY THE YMCA OF CENTRAL AND NORTHERN WESTCHESTER IS COMMITTED TO BUILDING YOUTH DEVELOPMENT, HEALTHLY LIVING, AND SOCIAL RESPONSIBILITY THROUGHOUT OUR AREA. IT IS A CHARITABLE, NOT-FOR-PROFIT ORGANIZATION THAT WELCOMES ALL PEOPLE REGARDLESS OF AGE, RACE, RELIGION, OR ECONOMIC STATUS. OUR CHARITY STRIVES TO ENRICH EACH AND EVERY LIFE THROUGH A UNIQUE, DYNAMIC COMBINATION OF PROGRAMS THAT STRENGTHENS SPIRIT, MIND AND BODY. 17 17 513 60 0 0 796041 677956 7927312 7670906 4609 5426 265942 701438 8993904 9055726 10000 82272 0 0 5846216 5629297 86015 0 202127 2971533 3138994 8913764 8850563 80140 205163 7438511 7850677 7435059 6334034 3452 1516643 X TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. 0 0 4208244 3666734 PROGRAM ACTIVITIESHEALTH ENHANCEMENT: THE DEVELOPMENT AND DELIVERY TO OUR YOUTH, TEEN, INDIVIDUAL ADULT, FAMILY AND SENIOR MEMBERS AND PROGRAM PARTICIPANTS OF A FULL RANGE OF MISSION-BASED PROGRAMS, LEARNING AND GROWTH OPPORTUNITIES, FAMILY-FOCUSED ACTIVITIES AND FITNESS PROGRAMS INCLUDING GROUP EXERCISES, SPORTS, DANCE, YOGA, AND OTHER HEALTH AND WELLNESS ENDEAVORS. A MULTITUDE OF ON- AND OFF-SITE PROGRAMS FOR SENIORS SUCH AS ACTIVE OLDER ADULTS (AOA) AND SILVERSNEAKERS(R) HELP OUR OLDER POPULATION DEVELOP AND MAINTAIN INCREASED LEVELS OF PHYSICAL FITNESS, FLEXIBILITY AND MENTAL AND SPIRITUAL HEALTH. YOUTH PROGRAMS - SUCH AS TEEN TUNE UP - HELP YOUNG PEOPLE LEARN ABOUT AND INCORPORATE THE FUNDAMENTALS OF FITNESS INTO THEIR LIVES AND ULTIMATELY, ASSIST IN SETTING THE FOUNDATION FOR A LIFETIME OF HEALTH AND WELLNESS. OPEN TO ALL REGARDLESS OF RACE, RELIGION, AGE, GENDER, SOCIOECONOMIC STATUS OR ABILITY, ALL OUR YMCA OF CENTRAL & NORTHERN WESTCHESTER HEALTH ENHANCEMENT PROGRAMS ARE DESIGNED TO HELP EACH INDIVIDUAL REALIZE HIS OR HER POTENTIAL WHILE BUILDING A STRONG AND HEALTHY BODY, MIND AND SPIRIT. 1678423 1819797 CAMP ACTIVITIESCHILDCARE/DAY CAMP: THE DEVELOPMENT AND DELIVERY OF SAFE, AFFORDABLE HIGH-QUALITY FULL DAY AND HALF DAY AFTER SCHOOL CHILDCARE PROGRAMS AT SITES THAT IN 2010 SERVED OVER 1,200 CHILDREN A DAY. DURING THE SUMMER MONTHS, 12 YMCA OF CENTRAL & NORTHERN WESTCHESTER SITES PROVIDED DAY CAMP FOR OVER 1,300 CHILDREN FROM THE AGES OF 3 TO 15. PROFESSIONALLY STAFFED, ALL YMCA OF CENTRAL & NORTHERN WESTCHESTER CHILDCARE PROGRAMS ARE MISSION-BASED AND PROVIDE A DEVELOPMENTALLY-ORIENTED CURRICULUM DESIGNED TO PROMOTE PERSONAL GROWTH, BUILD SOCIAL SKILLS AND RELATIONSHIPS, ENCOURAGE INDEPENDENCE AND APPRECIATION FOR DIVERSITY, AND SOCIAL RESPONSIBILITY. A FOCUS ON YOUTH DEVELOPMENT WHICH IS CHILD CENTERED HELPS CHILDREN DEVELOP A LIFELONG LOVE OF LEARNING. IN 2010, THE YMCA OF CENTRAL & NORTHERN WESTCHESTER PROVIDED FINANCIAL ASSISTANCE TO FAMILIES WHICH ALLOWED PARENTS TO WORK ALL YEAR, SECURE IN THE KNOWLEDGE THEIR CHILDREN WERE BEING CARED FOR IN A SAFE, NURTURING AND EDUCATIONALLY-FOCUSED ENVIRONMENT. 1109716 1079261 MEMBER SERVICESYOUTH AND TEEN PROGRAMS: THE DEVELOPMENT AND DELIVERY OF A FULL SLATE OF MISSION-BASED YOUTH AND TEEN PROGRAMS THAT ARE OPEN TO ALL REGARDLESS OF RACE, RELILGION, GENDER OR SOCIOECONOMIC STATUS. TEENS INVOLVED IN PROGRAMS SUCH AS YOUTH ACHIEVERS, YOUTH & GOVERNMENT, CULTURE THROUGH TECHNOLOGY, ETC., APPRECIABLY BOOST SELF-ESTEEM, DEVELOP LEADERSHIP SKILLS, LEARN TO INTER-RELATE WITH DIVERSE CULTURES AND POPULATIONS, INCREASE SERVICE TO COMMUNITY AND BUILD CHARACTER BASED ON OUR YMCA CORE VALUES OF CARING, HONESTY, RESPECT, AND RESPONSIBILITY. WITH AN EMPHASIS ON SOCIAL RESPONSIBILITY, THE MENTORING PROGRAMS ASSIST "AT RISK" YOUTH AND TEENS IN AREAS OF BEHAVIOR MODIFICATION, CONFLICT RESOLUTION, RELATIONSHIP BUILDING AND ACADEMIC ACHIEVEMENT. COLLABORATIONS WITH OTHER COMMUNITY-BASED ORGANIZATIONS, AGENCIES AND GOVERNMENT ADDITIONALLY ALLOW OUR YMCA OF CENTRAL & NORTHERN WESTCHESTER TO EXPAND SERVICE DELIVERY TO THOSE TRADITIONALLY UNDERSERVED YOUTH AND TEENS RESIDING IN URBAN AND ECONOMICALLY CHALLENGED AREAS OF THE COMMUNITY. AQUATICS: THE DEVELOPMENT AND DELIVERY OF SWIM CLASSES FOR CHILDREN, ADULTS AND SENIORS WHICH BUILD SKILLS, INCREASE SELF-CONFIDENCE AND PROMOTE WATER SAFETY AT EVERY AGE. SPECIAL TODDLER/PARENT CLASSES INTRODUCE CHILDREN AGES 6 TO 36 MONTHS TO THE WATER WITH EMPHASIS ON ENSURING A SAFE, POSITIVE "FIRST EXPERIENCE." A FULL ARRAY OF FAMILY SWIM PROGRAMS, RECREATIONAL SWIMMING, LIFEGUARD TRAINING, COMPETITIVE TEAM SWIM, SCUBA DIVING INSTRUCTION, NUMEROUS AQUATIC EXERCISE CLASSES AND A VARIETY OF AQUATIC PROGRAMS FOR THE DISABLED ALLOW FOR PARTICIPATION IN THE PROGRAMS APPROPRIATE TO EACH INDIVIDUAL'S LEVEL OF SKILL, NEEDS AND GOALS WHILE ENCOURAGING AND ADVANCING AN APPRECIATION FOR HEALTHY LIVING. 863062 1105114 RESIDENT SERVICESAFFORDABLE HOUSING: THE DEVELOPMENT AND DELIVERY OF CLEAN, SAFE, AFFORDABLE HOUSING FOR OVER 700 MEN EVERY YEAR, MANY OF WHOM MIGHT OTHERWISE BE HOMELESS OR IN SHELTERS. IN ADDITION, OUR YMCA OF CENTRAL & NORTHERN WESTCHESTER WORKS WITH A VARIETY OF COMMUNITY-BASED AND GOVERNMENT AGENCIES TO ENSURE THAT OUR RESIDENTS ARE PROVIDED WITH INFORMATION ABOUT AND ACCESS TO ANCILLARY SERVICES SUCH AS SUBSIDIZED HEALTHCARE, COUNSELING AND JOB TRAINING. 82272 82272 SCHOLARSHIPSTHE ORGANIZATION PROVIDES SCHOLARSHIPS TO CHILDREN BASED ON THEIR FAMILIES INCOME AND HARDSHIP. AN APPLICATION IS SUBMITTED TO THE YMCA ALONG WITH SUPPORTING DOCUMENTATION TO PROVE FINANCIAL HARDSHIP. IF THE EVIDENCE IS SATISFACTORY, THE ORGANIZATION WILL PROVIDE FINANCIAL ASSISTANCE TO THOSE CHILDREN ATTENDING THE YMCA. 945334 82272 1105114 7941717 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 10 0 1 513 1 0 0 0 0 0 1 1 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 NY X X TONY NINAN 9142872021 250 MAMARONECK AVENUE WHITE PLAINS NY 10605 WILIIAM MACINTOSH 5.00 X X 0 0 0 LEIGH J ABRAMS 1.00 X 0 0 0 JACK L BESITO 1.00 X 0 0 0 JAMES BENEROFE 1.00 X 0 0 0 ALFRED DONNELLAN ESQ 1.00 X 0 0 0 JIM FELAKOS 1.00 X 0 0 0 RICHARD GARDELLA ESQ 1.00 X 0 0 0 CHARLES A GOLDBERGER ESQ 3.00 X 0 0 0 ROSANA GONZALEZ 3.00 X X 0 0 0 ANTHONY MARANO MD 1.00 X 0 0 0 GEORGENE MONGARELLA 1.00 X 0 0 0 ANDREW MORZELLO 1.00 X X 0 0 0 RALPH E PENNY 1.00 X 0 0 0 JOHN A RAMSDELL MD 3.00 X X 0 0 0 WILIIAM H VROOMAN 1.00 X 0 0 0 DAVE SPITTAL 1.00 X 0 0 0 JEFF ROCKWELL 1.00 X 0 0 0 JULIETTE SUSSMAN 1.00 X 0 0 0 LYNNE CLAYE 1.00 X 0 0 0 ROBERT W LAPP 40.00 X 59077 0 15748 TONY T NINAN 40.00 X 122000 0 12200 DEBORAH BOWLES 40.00 X 161539 0 36298 HELENE MOGRIDGE 40.00 X 100636 0 15112 443252 0 79358 3 0 1 0 CHAPPAQUA TRANSPORTATION INC 130 HUNTS LANE PO BOX 335 CHAPPAQUA NY 10514 TRANSPORTATION 133825 MCKENNEY MECHANICAL 15 COMMERCE ROAD NEWTON CT 06470 REPAIRS AND MAINTENANCE 118485 2 10781 44502 622673 104000 677956 PROGRAM FEES 900099 3642016 3642016 CAMP REVENUES 900099 1819797 1819797 RESIDENT RENTALS 900099 1105114 1105114 MEMBER SERVICES 900099 1079261 1079261 LOCKER ROOM FEE 900099 24718 24718 7670906 5426 5426 122803 122803 122803 122803 100984 10781 57394 43590 43590 INSURANCE PROCEEDS 900099 477905 477905 OTHER REVENUES 900099 57140 57140 535045 9055726 7670906 0 706864 82272 82272 406863 244117 122059 40687 4244170 3908852 274501 60817 197504 185508 10129 1867 371555 338724 26579 6252 409205 366648 33964 8593 25715 23041 2134 540 25501 22848 2117 536 106409 95341 8832 2236 12874 11536 1069 269 737529 660828 61214 15487 578925 518717 48051 12157 89210 79932 7404 1874 40032 35868 3323 841 260914 233778 27136 638443 572045 66398 39732 35601 3298 833 BUILDING & GROUNDS EXPE 406037 406037 NATIONAL FEES 102541 91877 8511 2153 ALLOWANCE FOR PREVIOUSL 46985 46985 BAD DEBTS EXPENSE 28147 28147 8850563 7941717 706719 202127 391468 797249 118849 109157 662196 423129 11493 13808 13536999 7414527 5881522 6122472 249652 279740 123331 105122 7438511 7850677 484443 889184 508007 437038 3880260 3785516 637901 601852 93727 69557 1830721 550887 7435059 6334034 X -836356 699810 839808 816833 3452 1516643 7438511 7850677 X 205163 1308028 X X 0 1 1 X 0 X 2136872 1847597 2071834 796041 677956 7530300 5522862 5837716 6355450 7927312 7670906 33314246 7659734 7685313 8427284 8723353 8348862 40844546 0 0 0 40844546 31962 35006 17245 4609 128229 217051 31962 35006 17245 4609 128229 217051 248266 248063 163454 128749 535045 1323577 7939962 7968382 8607983 8856711 9012136 42385174 0.96370 0.96970 0.00510 0.00260 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 596893 596893 11292213 6677958 4614255 1000162 555423 444739 647731 181146 466585 6122472 UNFUNDED POST RETIREMENT BENEFIT OBLIGATION 550887 550887 9055726 8850563 205163 30088 1277940 1308028 1513191 9003542 30088 30088 8973454 82272 82272 9055726 8768291 0 8768291 82272 82272 8850563 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: MANAGEMENT HAS DETERMINED THAT THE YMCA HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION. THE YMCA RECOGNIZES THE EFFECTS OF TAX POSITIONS ONLY WHEN THEY ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. THE YMCA IS NO LONGER SUBJECT TO AUDITS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO DECEMBER 31, 2007. PART XI, LINE 8 - OTHER ADJUSTMENTS: POST RETIREMENT BENEFIT LIABILITY ADJUSTMENT 1,277,940. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP EXPENSE 82,272. PART XIII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP EXPENSE 82,272. GOLF OUTTING 50340 10781 39559 15970 10226 FAMILY FUN DAY 25639 25639 16151 9 35786 35786 3452 11595 111765 10781 100984 19422 37972 57394 43590 1 SCHOLARSHIPS FOR CHILDREN PARTICIPATING IN ACTIVITIES AT THE YMCA 63 82272 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE ASSISTANCE IS PROVIDED ON THE BASIS OF INCOME AND HARDSHIP. AN APPLICATION IS SUBMITTED TO THE YMCA ALONG WITH SUPPORTING DOCUMENTATION TO PROVE FINANCIAL HARDSHIP. IF THE EVIDENCE IS SATISFACTORY, THE ORGANIZATION WILL PROVIDE FINANCIAL ASSISTANCE TO THOSE CHILDREN ATTENDING THE YMCA. 1 X X X 0 0 0 0 0 0 0 0 0 DEBORAH BOWLES 161539 0 0 0 0 0 16667 0 19631 0 197837 0 0 0 COUNTY OF WESTCHESTER INDUSTRIAL DEVELOPMENT AGENCY 521294265 NONEAVAIL 2007-05-04 3555336 RENOVATIONS AND UPGRADE TO HVAC AND ELECTRICAL SYSTEMS 0 0 0 3555336 2009 0 0 1 1 0 0 0 0 0 0.00000 0.00000 0.00000 1 0 0 0 0 0 0 0 0 X TREE HOUSE 1 104000 FAIR MARKET VALUE 0 0 0 VOLUNTEER SERVICES FORM 990, PART I, LINE 6 VOLUNTEER SERVICES ARE A VITAL PART TO THE SUCCESS OF OUR OPERATION. EVERY BRANCH OPERATES UNDER A BRANCH BOARD, WHICH ARE ALL OVERSEEN BY THE CORPORATE BOARD. THERE ARE DIFFERENT COMMITTEES ON THE CORPORATE BOARD SUCH AS THE FINANCE COMMITTEE, AUDIT COMMITTEE, FUND RAISING COMMITTEE, COMPENSATION COMMITTEE, FACILITIES COMMITTEE ETC. TO NAME A FEW. IN ADDITION TO HAVING THE VOLUNTEERS WORK ON DIFFERENT BOARDS AND COMMITTEES, THIS YMCA HAS A TRADITION OF VOLUNTEERS HELPING TO RUN DIFFERENT PROGRAMS, FUND RAISING, STRATEGIC PLANNING AND DEVELOPMENT. DURING 2010, IT IS ESTIMATED THAT WE ENJOYED A TOTAL OF 32,000 VOLUNTEER HOURS ASSOCIATION WIDE. FORM 990, PART VI, SECTION B, LINE 11 THE YMCA HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, ITS SUBMITTED ELECTRONICALLY TO MEMBERS OF THE ORGANIZATION'S GOVERNING BODY FOR REVIEW PRIOR TO SUBMISSION. THE GOVERNING BODY IS PROVIDED WITH ONE WEEK TO REVIEW THE PREPARED FORM 990 AND PROVIDE THEIR COMMENTS. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED TO THE COMPLIANCE OFFICER OR COMMITTEE IN CHARGE OF FILING THE RETURN FOR THEIR REVIEW. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C YMCA CURRENTLY HAS IN PLACE A CONFLICT OF INTEREST POLICY WHICH IT ANNUALLY MONITORS AND ENFORCES. THE BOARD CURRENTLY MANDATES THAT ALL MEMBERS OF THE MANAGEMENT AND GOVERNING BODY ANNUALLY SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY EXIST. THE SIGNED CONFLICT OF INTEREST IS SUBMITTED TO THE EXECUTIVE DIRECTOR WHO REVIEWS THE SIGNED ATTESTATIONS FOR POTENTIAL OR ACTUAL CONFLICTS. IF A POTENTIAL OR ACTUAL CONFLICT OF INTEREST EXISTS, THE EXECUTIVE DIRECTOR WILL NOTIFY A MEMBER OF MANAGEMENT OR GOVERNING BODY ABOUT SUCH CONFLICT AND INVESTIGATE THE CONFLICT. THE RESULTS OF THE INVESTIGATION WILL BE SUMMARIZED AND DOCUMENTED BY THE EXECUTIVE DIRECTOR AND BE REPORTED TO THE GOVERNING BODY. IF THE EXECUTIVE DIRECTOR ESTABLISHES THAT AN ACTUAL CONFLICT EXISTS, THE MEMBER OF MANAGEMENT OR THE GOVERNING BODY WILL BE NOTIFIED IMMEDIATELY AND WILL NOT BE ALLOWED TO VOTE OR BE PART OF ANY DECISIONS ABOUT SUCH TRANSACTIONS THAT HAVE TO DO WITH THE CONFLICT UNTIL SUCH TIME THERE IS NO LONGER CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMPENSATION COMMITTEE DERIVES ITS AUTHORITY FROM THE BOARD OF GOVERNORS. THE COMMITTEE WILL WORK TO IMPROVE THE OVERALL EFFECTIVENESS OF THE BOARD OF GOVERNORS, THROUGH THE DEVELOPMENT AND DETERMINATION OF THE ANNUAL PERFORMANCE OBJECTIVES, PERFORMANCE EVALUATION AND SALARY REVIEW OF THE PRESIDENT/CEO. THE WORK OF THE EXECUTIVE COMPENSATION COMMITTEE WILL REQUIRE THE COMMITTEE TO MEET TWO TO THREE TIMES A YEAR TO ESTABLISH, REGULARLY REVIEW, AND MODIFY, AS APPROPRIATE, THE ORGANIZATION'S EXECUTIVE COMPENSATION PHILOSOPHY. THE PRIMARY RESPONSIBILITIES OF THE EXECUTIVE COMPENSATION COMMITTEE ARE TO: DELEGATE AUTHORITY FOR ANY OF ITS RESPONSIBILITIES TO SUB-COMMITTEES, AS THE COMMITTEE MAY DEEM APPROPRIATE AT ITS SOLE DISCRETION. RETAIN, ON ITS OWN AUTHORITY, SUCH COMPENSATION CONSULTANTS, OUTSIDE COUNSEL OR OTHER ADVISORS, AS THE COMMITTEE MAY DEEM APPROPRIATE IN ITS SOLE DISCRETION. THE COMMITTEE SHALL HAVE SOLE AUTHORITY TO APPROVE RELATED FEES AND RETENTION TERMS. REVIEW CORPORATE GOALS AND OBJECTIVES RELEVANT TO THE PRESIDENT/CEO'S COMPENSATION, INCLUDING ONLY HIS/HER ANNUAL PERFORMANCE OBJECTIVES. DEVELOP (IN CONSULTATION WITH THE PRESIDENT/CEO) SPECIFIC, MEASURABLE AND ATTAINABLE ANNUAL PERFORMANCE OBJECTIVES. MAINTAIN, BY WAY OF SCHEDULED MEETINGS IF NECESSARY, A DIRECT LINE OF COMMUNICATION BETWEEN THE PRESIDENT/CEO AND THE COMMITTEE TO PROVIDE FOR EXCHANGES OF VIEWS AND INFORMATION. CONDUCT AN ANNUAL PERFORMANCE INTERVIEW WITH THE PRESIDENT/CEO TO MEASURE PROGRESS AGAINST ESTABLISHED PERFORMANCE OBJECTIVES. EVALUATE THE PRESIDENT/CEO PERFORMANCE AGAINST ESTABLISHED PERFORMANCE OBJECTIVES. DETERMINE THE PRESIDENT/CEO COMPENSATION LEVEL BASED ON THE EVALUATION. PROVIDE AND DISCUSS IN A FOLLOW UP MEETING WITH THE PRESIDENT/CEO A WRITTEN EVALUATION OF PERFORMANCE AND COMPENSATION DECISION. ENSURE THE WRITTEN EVALUATION AND SALARY DETERMINATION ARE PLACED IN THE PERSONNEL FILE. REPORT TO THE BOARD OF GOVERNORS ON EXECUTIVE COMPENSATION DECISIONS. THE PRESIDENT /CEO SHALL CONDUCT A WRITTEN PERFORMANCE EVALUATION AND SALARY REVIEW FOR THE NEXT FOUR HIGHLY COMPENSATED EMPLOYEES, AND REPORT THE SALARY AWARDS TO THE COMMITTEE FOR THEIR REVIEW AND FINALIZATION. ENSURE THAT COMPENSATION INFORMATION FOR THE TOP FIVE COMPENSATED EMPLOYEES IS FULLY AND FAIRLY DISCLOSED ON FEDERAL TAX RETURN FORM 990. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC THROUGH THEIR WEBSITE AND UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 30,088. POST RETIREMENT BENEFIT LIABILITY ADJUSTMENT 1,277,940. TOTAL TO FORM 990, PART XI, LINE 5: 1,308,028. FORM 990, PART XI, LINE 2C THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR. TERMINATION OF THE POST RETIREMENT BENEFIT PLAN FORM 990, SCHEDULE D, PART X, LINE 26 THE YMCA'S BOARD OF DIRECTORS VOTED TO TERMINATE THE POST RETIREMENT BENEFIT PLAN FOR ALL EMPLOYEES (CURRENT AND FUTURE) WITH THE EXCEPTION OF FOUR RETIREES WHO ARE CURRENTLY RECEIVING BENEFITS. TERMINATION OF THE PLAN DECREASED THE UNFUNDED LIABILITY BY $1,310,306 IN 2010 AND THE NET PERIODIC POSTRETIREMENT BENEFIT COST DECREASED BY APPROXIMATELY $381,000.