2011-08-08T12:08:42-05:00 2010-12-31 DWYER PEMBERTON & COULSON PC PO BOX 1614 TACOMA WA 98401 990 2010-01-01 910565562 YMCA OF PIERCE AND KITSAP COUNTIES YOUN 2535347800 1614 S MILDRED ST SUITE 1 TACOMA WA 98465 ROBERT ECKLUND 2535347800 2011-07-15 1 MELISSA D HORTSCH CPA 2535729922 2010 2016-02-24 21:20:13Z ROBERT ECKLUND 1614 S MILDRED ST SUITE 1 TACOMA WA 98465 38913067 0 X YMCAPKC.ORG X 1968 WA THE YMCA OF PIERCE AND KITSAP COUNTIES IS A CHARITABLE, COMMUNITY SERVICE (SEE SCHEDULE O) ORGANIZATION THAT INCLUDES MEN, WOMEN, AND CHILDREN OF ALL AGES, ABILITIES, INCOMES, RACES, AND RELIGIONS. WE ARE DEDICATED TO BUILDING STRONG KIDS, STRONG FAMILIES, AND STRONG COMMUNITIES BY PUTTING CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT PROMOTE HEALTHY LIFESTYLES, STRONG VALUES, LEADERSHIP DEVELOPMENT, COMMUNITY INTERACTION, AND INTERNATIONAL UNDERSTANDING. ALL PERSONS ARE WELCOME AT OUR YMCA, REGARDLESS OF THEIR ABILITY TO PAY. OUR YMCA IS FOUNDED AND LED BY VOLUNTEERS FROM OUR COMMUNITY; VOLUNTEERS ALSO SERVE AS MENTORS, COACHES, PROGRAM LEADERS, AND INSTRUCTORS. 14 13 2051 2979 0 0 9579195 3942439 29307462 30724886 131276 23745 69165 4126481 39087098 38817551 14488 24550 0 0 16783730 18130046 0 0 830283 15228099 13728157 32026317 31882753 7060781 6934798 74628966 104836313 23030581 46405579 51598385 58430734 X TO BUILD STRONG KIDS, STRONG FAMILIES, AND STRONG COMMUNITIES BY PUTTING CHRISTIAN PRINCIPLES INTO PRACTICE THOUGH PROGRAMS THAT PROMOTE HEALTHY LIFESTYLES, STRONG VALUES, LEADERSHIP DEVELOPMENT, COMMUNITY INTERACTION, AND INTERNATIONAL UNDERSTANDING. 0 0 25267407 30724886 PROGRAMS ARE THE TOOLS YMCAS USED TO ADDRESS THE BALANCED HEALTH NEEDS (SPIRITUAL, MENTAL, AND PHYSICAL) OF THE COMMUNITY. YMCAS PROVIDED AGE-APPROPRIATE PROGRAMS THAT HELPED ALL PEOPLE TO:-DEVELOP SELF-CONFIDENCE, SELF-RESPECT AND AN APPRECIATION OF THEIR OWN WORTH AS INDIVIDUALS.-GROW AS RESPONSIBLE MEMBERS OF THEIR FAMILIES AND AS CITIZENS OF THEIR COMMUNITIES.-APPRECIATE THAT HEALTH OF MIND AND BODY IS A GIFT AND THAT PHYSICAL FITNESS AND WELL-BEING ARE CONDITIONS TO BE ACHIEVED AND MAINTAINED.-RECOGNIZE THE WORTH OF ALL PERSONS, AND WORK FOR INTERRACIAL AND INTERGROUP UNDERSTANDING. (SEE SCHEDULE O)-DEVELOP THEIR CAPACITIES FOR LEADERSHIP, AND USE THEM RESPONSIBLY IN THEIR OWN COMMUNITY LIFE.-APPRECIATE THE BEAUTY, DIVERSITY AND INTERDEPENDENCE OF ALL FORMS OF LIFE AND RESOURCES.MEMBERSHIP IS THE CORE OF ALL YMCA PROGRAMS. DURING 2010, MORE THAN 113,000 PEOPLE OF ALL AGES AND BACKGROUNDS WERE ACTIVE YMCA MEMBERS. PARTICIPATION IS OPEN TO ALL REGARDLESS OF FINANCIAL CIRCUMSTANCES. THE YMCA PROVIDED OVER $3,241,000 IN MEMBERSHIP AND PROGRAM FEE ASSISTANCE IN SUPPORT OF ITS COMMITMENT TO INCLUSIVITY.HEALTH & WELLNESS PROGRAMS ENCOMPASS A BROAD SPECTRUM OF ACTIVITIES AND CLASSES FROM PRENATAL TO ACTIVE OLDER ADULTS, REACHING THOUSANDS OF BOYS AND GIRLS AND MEN AND WOMEN IN 2010. DURING 2010, MORE THAN 70,000 YOUTH AND TEENS WERE INVOLVED IN PHYSICAL EDUCATION CLASSES SUCH AS DANCE, MOVEMENT EDUCATION, GYMNASTICS, MARTIAL ARTS, AND SPORTS DEVELOPMENT. AN ADDITIONAL 4,000 PARTICIPATED IN SPORTS LEAGUES INCLUDING SOCCER, FLAG FOOTBALL, WRESTLING, BASKETBALL, AND T-BALL. ADULT GROUP EXERCISE CLASSES (SUCH AS AEROBIC DANCE, KICKBOXING, PILATES, AND YOGA) DREW OVER 100,000 PARTICIPANTS, WHILE PROGRAMS AIMED AT IMPROVING LIFESTYLE HABITS (SUCH AS THE YMCA'S 12-WEEK PROGRAM) REACHED SEVERAL THOUSAND INDIVIDUALS. IN ADDITION, 3,900 INDIVIDUALS PARTICIPATED IN ACTIVE OLDER ADULT CLASSES (SUCH AS SILVER SNEAKERS, TAI CHI, WALKING FITNESS, AND MORE).TEEN LEADERSHIP PROGRAMS (SUCH AS YOUTH AND GOVERNMENT AND TEEN CLUBS) INVOLVED OVER 500 PARTICIPANTS, WHILE TEEN OUTREACH PROGRAMS (SUCH AS LATE NITE AND FRIENDS AND SERVANTS) REACHED AN ADDITIONAL 4,000 TEENS. AQUATICS PROGRAMS INCLUDE SWIM INSTRUCTION, RECREATIONAL SWIMMING, AND REHABILITATION OFFERINGS. NEARLY 60,000 YOUTH AND ADULTS WERE INVOLVED IN PROGRESSIVE SWIMMING LESSONS DURING 2010. RECREATIONAL LAP SWIMMING AND WATER FITNESS CLASSES ALSO DREW THOUSANDS OF PARTICIPANTS. MORE THAN 500 YOUTH AND ADULTS PARTICIPATED IN ADAPTED AQUATICS PROGRAMS FOR THOSE WITH DISABILITIES RESULTING FROM DISEASE OR ACCIDENT.IN 2010, THE YMCA PROVIDED PRE-KINDERGARTEN AS WELL AS BEFORE AND AFTER SCHOOL PROGRAMS TO OVER 1,400 CHILDREN AT 50 CHILD CARE SITES (SCHOOLS, CHURCHES, COMMUNITY CENTERS) THROUGHOUT PIERCE AND KITSAP COUNTIES. WORKING COOPERATIVELY WITH THE DEPARTMENT OF SOCIAL AND HEALTH SERVICES (DSHS) IN THE STATE OF WASHINGTON, THE CHILD CARE PROGRAM REACHED HUNDREDS OF FAMILIES NEEDING FINANCIAL SUPPORT. OVER $314,000 IN SUBSIDIZED SUPPORT WAS PROVIDED BY THE YMCA TO THESE AND OTHER FAMILIES IN NEED OF FINANCIAL ASSISTANCE.IN 2010, YMCA CAMP SEYMOUR PROVIDED YEAR-ROUND RESIDENTIAL CAMPING, ENVIRONMENTAL EDUCATION, AND CONFERENCE PROGRAMS FOR OVER 13,000 YOUTH, TEENS, FAMILIES, AND ADULTS. THESE PROGRAMS ARE OFFERED IN COLLABORATION WITH AREA SCHOOL DISTRICTS, CHURCHES, AND SOCIAL SERVICE ORGANIZATIONS. PROGRAMS FOCUS ON DEEPENING AWARENESS OF AND APPRECIATION FOR THE NATURAL WORLD, BUILDING FRIENDSHIPS AND FAMILY BONDS, ADVANCING OUTDOOR RECREATIONAL SKILLS, AND CHARACTER DEVELOPMENT. FINANCIAL ASSISTANCE PROVIDED $109,000 TO CAMP PARTICIPANTS. 25267407 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 44 0 1 2051 1 0 0 0 0 0 0 0 0 X 14 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 0 0 WA X YMCA OF PIERCE AND KITSAP COUNTIES 2535347800 1614 S MILDRED ST SUITE 1 TACOMA WA 98465 BLAKE BOLTON 1.00 X 0 0 0 ERIC BOLES 1.00 X 0 0 0 TIM DALY 1.00 X X 0 0 0 TOM TAYLOR 2.00 X X 0 0 0 JIM CARMICHAEL 1.00 X X 0 0 0 BARBARA MEAD 1.00 X X 0 0 0 TODD SILVER 1.00 X 0 0 0 LINDA GUTMANN 1.00 X 0 0 0 CHARLIE WALTERS 1.00 X 0 0 0 BILL MATTHAEI 1.00 X 0 0 0 ROBERT ECKLUND 40.00 X X 335292 0 36120 CARL CRAMER 1.00 X 0 0 0 DEEDRA WALKEY 1.00 X 0 0 0 MICHAEL KETCHAM 40.00 X 134466 0 32930 CHARLES DAVIS 40.00 X 128726 0 31409 RONN MCMAHON 40.00 X 124827 0 26056 723311 0 126515 4 0 1 0 RUSHFORTH CONSTRUCTION 6021 12TH ST E STE 100 TACOMA WA 98424 CONSTRUCTION SERVICES 8148120 BCRA ARCHITECTS 2106 PACIFIC AVE STE 300 TACOMA WA 98402 ARCHITECTURE 837328 NORTHWEST ROOFING SERVICE 801 CENTRAL AVE N KENT WA 98032 CONSTRUCTION SERVICES 308543 DAXKO 2204 LAKESHORE DR STE 206 BIRMINGHAM AL 35209 MEMBERSHIP SOFTWARE 254150 TRIANGLE 2 PARTNERS 248 HIGH ST MARBLEHEAD MA 01945 FEASIBILITY STUDY & MARKETING STUDY 184707 5 194743 33831 3713865 10855 3942439 DUES & JOINING FEES 713940 22998230 22998230 PROGRAM FEES 713940 6545435 6545435 MEMBER SERVICES 812900 1049337 1049337 FACILITIES USE 713940 131884 131884 30724886 23956 23956 10935 10895 251 40 -251 -211 -211 99607 84370 15237 15237 EXCESS OF FAIR VALUE O 900099 4111244 4111244 4111244 38817551 34836130 0 38982 24550 24550 372819 111846 260973 14017385 12483656 1498407 35322 892212 740915 141152 10145 1475225 1279776 162717 32732 1372405 1244708 104298 23399 27964 75 27889 25000 25000 3465294 1047602 2375899 41793 670525 368666 3939 297920 297792 171153 104990 21649 2427927 2338024 67725 22178 213189 164275 40652 8262 74179 27685 35091 11403 395108 395108 287072 260361 26711 2473045 2307010 166035 371600 370975 625 SUPPLIES 1314979 1314979 EQUIPMENT MAINTENANCE 1016355 942801 66846 6708 BOND FEES 296193 296193 TELEPHONE AND POSTAGE 241184 167459 42119 31606 MISCELLANEOUS 130751 12737 91821 26193 31882753 25267407 5785063 830283 4020 22191 2646331 16621393 8997356 7944319 340094 497186 12309 18073 371371 475686 88116341 25565374 58546851 62550967 3710634 16706498 74628966 104836313 2365494 5181811 1021275 1512892 18470000 38300000 100000 1173812 1310876 23030581 46405579 X 39711074 47115925 11110119 10440467 777192 874342 51598385 58430734 74628966 104836313 X 6934798 -102449 X X 0 1 1 X 0 X 5299889 2405000 2176497 9579195 3942439 23403020 5299889 2405000 2176497 9579195 3942439 23403020 4155530 19247490 270465 271936 33444 130541 23956 730342 5192 4111244 4116436 28249798 133957263 0.68130 0.74820 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS EXCESS IN FAIR VALUE ON BRANCH ACQUISITION RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 777192 97150 874342 771409 5783 777192 705092 66317 771409 1.00000 1 0 5331280 5331280 74148174 20445173 53703001 8304559 4857825 3446734 332328 262376 69952 62550967 ENDOWMENT RECEIVABLE 936706 CONSTRUCTION IN PROCESS 13341221 LAND USE CONTRIBUTION 2428571 16706498 CUSTODIAL ACCOUNTS 336708 LIABILITY UNDER INTEREST RATE SWAP AGREEMENTS 974168 1310876 38817551 31882753 6934798 64757 -167206 -102449 6832349 38977143 64757 386764 -376299 75222 38901921 -84370 -84370 38817551 32144794 386764 -124723 262041 31882753 0 31882753 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: EARNINGS FROM THE ENDOWMENT FUNDS WILL BE USED FOR THE ON-GOING OPERATIONAL NEEDS OF THE YMCA. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE YMCA BELIEVES IT HAS NO UNCERTAIN TAX POSITIONS. PART XI, LINE 8 - OTHER ADJUSTMENTS: UNREALIZED LOSS ON INTEREST RATE SWAP AGREEMENTS PART XII, LINE 2D - OTHER ADJUSTMENTS: LESS: DONATED SERVICES INCLUDED IN REVENUES PART XII, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD PART XIII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD UNREALIZED LOSS ON INTEREST RATE SWAP AGREEMENTS LESS: DONATED SERVICES INCLUDED IN REVENUES 1 COLLEGE SCHOLARSHIPS 16 24550 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE ORGANIZATION MAINTAINS RECORDS TO SUBSTANTIATE THE AMOUNT OF THE SCHOLARSHIPS GRANTED AND THE SELECTION CRITERIA USED TO AWARD THE GRANTS. WHEN A SCHOLARSHIP IS AWARDED, IT IS PAID BY CHECK AND GENERALLY MAILED DIRECTLY TO THE RECIPIENT'S COLLEGE OR HOUSING AUTHORITY, ALONG WITH A TRANSMITTAL LETTER THAT STATES THAT THE SCHOLARSHIP MUST BE USED TO SUPPORT THE STATED PURPOSE. GRANTS SPECIFICALLY ALLOCATED FOR BOOKS ARE PAID DIRECTLY TO THE SCHOLARSHIP RECIPIENTS. X X X X X 0 0 0 0 0 0 0 0 0 ROBERT ECKLUND 250005 0 74000 0 11287 0 29400 0 8127 0 372819 0 0 0 MICHAEL KETCHAM 132180 0 0 0 2286 0 16881 0 16839 0 168186 0 0 0 CHARLES DAVIS 127952 0 0 0 774 0 16399 0 15764 0 160889 0 0 0 RONN MCMAHON 124557 0 0 0 270 0 15350 0 11424 0 151601 0 0 0 WASHINGTON STATE HOUSING FINANCE COMMISSION 911874730 93978LCW4 2006-08-11 12500000 BUILD YMCA FACILITY IN GIG HARBOR, WA 0 0 0 WASHINGTON STATE HOUSING FINANCE COMMISSION (CUSIP #93978LFN1 & #93978LFP6) 911874730 TWOCUSIPS 2010-06-01 27000000 BUILD YMCA FACILITY IN SILVERDALE, WA AND REFUND KORUM BOND ISSUE. 0 0 0 12500000 12500000 2007 0 0 1 1 6470000 19641260 387552 501188 19641260 2011 1 0 1 1 0 0 0 0 0 0.00000 0.00000 0.00000 1 0 0 0 0 0 0.00000 0.00000 0.00000 1 0 1 1 US BANK 6.600000000000 0 0 0 0 0 0 1 0 0 0 0 X 4 10855 FAIR MARKET VALUE X PERMITS AND ENGINEERING 1 350699 COST X ENGINEERING 1 25000 COST X OTHER MISCELLANEOUS GOODS AND SERVICES 10 11065 COST 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 MEMBERS OF THE FINANCE COMMITTEE AND MANAGEMENT REVIEW THE DRAFT FORM 990 BEFORE IT IS FILED. UPON APPROVAL OF THE DRAFT, THEY SIGN AND DATE A DOCUMENT STATING THEY HAVE COMPLETED THEIR REVIEW. THE SIGNED STATEMENTS ARE KEPT WITH THE ORGANIZATION'S TAX RECORDS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND TOP MANAGEMENT OFFICIALS ARE REQUIRED TO DISCLOSE, TO THE GOVERNING BODY, INTERESTS THAT COULD GIVE RISE TO A POSSIBLE CONFLICT OF INTEREST. THE GOVERNING BODY REGULARLY MONITORS COMPLIANCE. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIALS IS VOTED ON BY THE GOVERNING BODY. PERFORMANCE REVIEWS, SURVEYS OF SIMILAR NON-PROFIT ORGANIZATIONS, AND COMPENSATION GUIDELINES FROM YMCA OF USA ARE USED TO DETERMINE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 FORM 990 AND FINANCIAL STATEMENTS ARE PROVIDED TO THE PUBLIC UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 64,757. UNREALIZED LOSS ON INTEREST RATE SWAP AGREEMENTS -167,206. TOTAL TO FORM 990, PART XI, LINE 5: -102,449. AUDIT COMMITTEE OVERSIGHT FORM 990 PART XI LINE 2C THE BOARD OF DIRECTORS APPOINT A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. THE BOARD OF DIRECTORS SELECT AN INDEPENDENT ACCOUNTANT TO PERFORM THE AUDIT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.