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Charitable Activities Section

Oregon Department of Justice

Form

CT-12
For Oregon Charities
Section I.

1515 SW 5th Avenue, Suite 410


Portland, OR 97201-5451
Email: charitable.activities@doj.state.or.us
Website: http://www.doj.state.or.us

For Accounting Periods Beginning in:

2013

VOICE (971) 673-1880


TTY
(800)735-2900
FAX
(971) 673-1882

General Information

1.

Cross Through Incorrect Items and Correct Here:


(See instructions for change of name or accounting period.)
Registration #:

#1411
The
of

Family

Young Men's C h r i s t i a n

Marion

and Polk

685 C o u r t

A s s o c i a t i o r j r g a n i z a t i o n Name:
Address:

Counties

S t NE, S a l e m ,

01/01/2013

OR

97301

12/31/2013

503-399-2757

City, State, Zip:


p ne:
Email:
Period Beginning:

Amended
Report?

Fax:

h0

Period Ending:

Did a certified public accountant audit your financial records? - If yes, attach a copy of the auditor's report, financial statements,
accompanying notes, schedules, or other documents supplementing the report or financial statements.

Nc

Is the organization a party to a contract involving person-to-person, advertising, vending machine or telephone fund-raising in
Oregon?
If yes, write the name of the fund-raising firm(s) who conducts the campaign(s):

Has the organization or any of its officers, directors, trustees, or key employees ever signed a voluntary agreement with any
government agency, such as a state attorney general, secretary of state, or local district attorney, or been a party to legal action
in any court or administrative agency regarding charitable solicitation, administration, management, or fiduciary practices? If
yes, attach explanation of each such agreement or action. See instructions.

During this reporting period, did the organization amend its articles of incorporation, bylaws, or trust documents, OR did the
organization receive a determination letter from the Internal Revenue Service relating to its tax-exempt status? If yes, attach a
copy of the amended document or letter.

ves

LU No

Yes

No

CZ] Yes
I I Yes

Is the organization ceasing operations and is this the final report? (If yes, see instructions on how to close your registration.)
Provide contact information for the person responsible for retaining the organization's records.
Position

Name

Fred
8.

Naimy

VP o f Ops

Mailing Address & Email Address

Phone

503-399-2757

Same a s a b o v e

List of Officers, Directors, Trustees and Key Employees - List each person who held one of these positions at any time during the year even if they did
not receive compensation. Attach additional sheets if necessary. If an attached IRS form includes substantially the same compensation information,
the phrase "See IRS Form" may be entered in lieu of completing that section. (Oregon law requires a minimum of three directors.)
(A) Name, mailing address, daytime phone number
and email address

See
Name:
Address:

(B) Title &


average weekly
hours devoted to
position

(C)
Compensation
(enter $0 if
position unpaid)

IRS Form 990

Phone:
Email:
Name:
Address:
Phone:

RECEIVED

Email:
Name:
Address:

MOV 0

7 ZOH

Phone:
Email:

DEPAHTMEI'T

Form Continued on Reverse Side


THO
3 J 4 4 6 0 1.000

No
No

Section II. Fee Calculation


Total Revenue

4,853,251

( F r o m Line 12 (curf ent y e a r ) on F o r m 990; Line 9 on F o r m 9 9 0 - E Z ; Part I, Line 12a on Form 9 9 0 - P F ; Line 9 on Form 1041;
or s e e p a g e 3 of the instructions if no federal tax return was prepared. A t t a c h explanation if Total R e v e n u e is $0.)

10.

10.

Revenue Fee

200

( S e e chart below. Minimum fee is $10, even if total revenue is a negative amount.)
Amount on L i n e 9
$24,999
$0
$49,999
$25,000
$50,000
$99,999
$249,999
$100,000
$250,000
$499,999
$749,999
$500,000
$999,999
$750,000
or
more
$1,000,000

11.
12.

R e v e n u e Fee
$10
$25
$45
$75
$100
$135
$170
$200

Net Assets or Fund Balances at End of the Reporting Period.


(From Line 22 (end of year) on Form 990, Line 21 on Form 990-EZ, or Part III,
Line 6 on Form 990-PF; or s e e page 3 of CT-12 instructions to calculate.)

Net Fixed Assets Used to Conduct Charitable Activities . . .


(Generally, from Part X. Line 10c on Form 990, Line 23B on Form 990-EZ or Part
II, Line 14b on Form 990-PF; or see page 4 of CT-12 instructions to calculate. S e e
instructions if organization owns income-producing.)

13.

Amount Subject to Net Assets or Fund Balances Fee . . . .


(Line 11 minus Line 12. If Line 11 minus Line 12 is less than $50,000, write $0.)

14.

Net Assets or Fund Balances Fee

14.

15.

16.

200

(Line 13 multiplied by .0001. If the fee is less than $5, enter $0. Not to e x c e e d $1,000. Round cents to the nearest whole dollar )

15.

Are you filing this report late?


(If yes, the late fee is a minimum of $20.

Yes

No

Y o u may owe more depending on how late the report is. S e e instruction 15 for additional information or contact

the Charitable Activities Section at (971) 673-1880 to obtain late fee amount)

16.

Total Amount Due


(Add Lines 10, 14, and 15. Make check payable to the Oregon Department of Justice.)

17.

Attach a copy of the organization's federal 990 or other return and all supporting schedules and attachments that were filed with the IRS with
the exception that Form 990 & 990EZ filers do not need to attach a copy of their Schedule B. Also, if the organization did not file with the IRS
or filed a 990-N, but had Total Revenue of $25,000 or more, or Net Assets or Fund Balances of $50,000 or more, see the instructions as the
organization may be required to complete certain IRS Forms for Oregon purposes only. If the attached return was not filed with the IRS, then
mark any such return as "For Oregon Purposes Only." If your organization files IRS Form 990-N (e-Postcard) please attach a copy or confirmation
of its filing.

Please
Sign
Here
Paid
Preparer's
Use Only

Under penalties of perjury, I declare^that I have examined this return, including all accompanying forms, schedules, and attachments, and
to the bes^f/fny |<nowledge and bfili^f, it is true, correct, and complete.

Signature of officer

503-581-77?
Grove, M u e l l e r

3 J 4 4 6 1 1.000

Title

Date

iature
Preparer's signature
Preparer's name

THO

if

Date

& Swank,

PC

'

PO Box 2 1 2 2 , S a l e m , OR
Address

Phone

97308-2122

990

Form

O M B No. 1545-0047

Return of Organization Exempt From Income Tax

2013

Under section 501 (c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)

Department of the Treasury


Intemai Revenue Service

Do not enter Social Security numbers on this form as it may be made public.

Open to Public
Inspection

Information about Form 990 and its instructions is at www.irs.gov/form990.


A For the 2013 calendar year, or tax year beginning
and ending

C Name of organization

C h e c k if
applicable:

D Employer identification number

THE F A M I L Y YOUNG MEN'S C H R I S T I A N


A S S O C I A T I O N OF MARION AND POLK C O U N T I E S

Address
change
Name
change
Initial
retum

93-0386982

Doing Business As
Number and street (or P.O. box if mail is not delivered to street address)

Terminated
Amended
return
Application
pending

6 8 5 COURT S T

Room/suite E Telephone number

NE

503-399-2757
4,856,892

City or town, state or province, country, and ZIP or foreign postal code

G G r o s s receipts $

SALEM, OR

H(a) Is this a group return


for subordinates?

97301

F Name and address of principal officer: CHUCK

HUDKINS

SAME AS C ABOVE

H(b) Are all subordinates included?

I Yes I X I No
Yes

N o

I Tax-exempt status: [ X ] 501(c)(3)


501(c) (
) < (insert no.)
4947(a)(1) or
527
If "No," attach a list, (see instructions)
J Website: WWW. T H E Y O N L I N E . ORG
H(c) Group exemption number
K Form of organization: L X J Corporation [ I Z l Trust C Z I Association I I Other
L Year of formation: 1892| M State of legal domicile: OR

Part JJ Summary
1

THE Y I S COMMITTED TO
FOCUS I S YOUTH DEVELOPMENT,

Briefly describe the organization's mission or most significant activities:

STRENGTHENING OUR

COMMUNITY.

OUR

Check this box

3
4

Number of voting members of the governing body (Part VI, line 1a)
Number of independent voting members of the governing body (Part VI JfJ%H b)

if the organization discontinued its operations or disposed of more than 25% of its net assets.

Total number of individuals employed in calendar year 2013 (Part V, |ji(e

Total number of volunteers (estimate if necessary)

7 a Total unrelated business revenue from Part Vlll, column (C), line 12

<

b Net unrelated business taxable income from Form 990-T, line 34 ...

22
22
505
950
.^.4^..

7a

0.

7b
Prior Year

8 Contributions and grants (Part Vlll, line 1 h)


3
9 Program service revenue (Part Vlll, line 2g)
C
a 10 Investment income (Part Vlll, column (A), lines 3, 4, and 7d)
>
g>
CC 11 Other revenue (Part Vlll, column (A), lines 5, 6d, 8c, 9c, 10c, and 11 e)

12 Total revenue add lines 8 through 11 (must equal Part Vlll, column (A), line 12)
13

Grants and similar amounts paid (Part IX, column (A), lines 1-3)

14

Benefits paid to or for members (Part IX, column (A), line 4)

in 15
V) 16a
c
0
b
a.
x
LU
17

Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10)
Professional fundraising fees (Part IX, column (A), line 11 e)
Total fundraising expenses (Part IX, column (D), line 25)

543,256
4,231,340
11,604
168,199
4,954,399
0
0
3,360,694
0,

552,079
4, 1 2 6 , 9 0 7 ,
29,111,
145j_154,
4,853,251
0
0
3,476,740
0

1,526,151
4,886,845
67,554

1,601,913,
5,078,653,
-225,402.

5 3 , 799

Other expenses (Part IX, column (A), lines 11 a-11d, 11 f-24e)

18 Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25)
19

Current Year

Revenue less expenses. Subtract line 18 from line 12

Beginning of Current Year


00 ro

21 Total liabilities (Part X, line 26)


22

End of Year

2,171,439
1,762,821
408,618

20 Total assets (Part X, line 16)


Net assets or fund balances. Subtract line 21 from line 20

2,304,036
1,984,663
319,373

Part II I Signature Block


Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is
true, correct, and complete. Declaration of preparer (other than officer) Is based on all information of which preparer has any knowledge.
Sign

Signature of officer

Here

CHUCK HUDKINS,

Date

PRESIDENT

Type or print name and title


Print/Type preparer's name
Paid
Preparer
Use Only

Pt/pjarer's signature ^

E S C H , CPA
W & W T C . P P.C.
. P .
GROVE, MUELLER & KSWANK,
Firm's address 4 7 5 COTTAGE S T R E E T NE, S U I T E
SALEM, OR 9 7 3 0 1

D a , e

IDEVAN W.
Firm's name

1
'

Firm's EllM.

PTIN

[P00150623

93-0874157

200
Phone no.503-581-7788

[ X J Yes

May the IRS discuss this return with the preparer shown above? (see instructions)
33200110-29-13

'

Check
[
I
if
self-employed

LHA For Paperwork Reduction Act Notice, see the separate instructions.

S E E SCHEDULE O FOR

ORGANIZATION M I S S I O N

STATEMENT CONTINUATION

No

Form 990 (2013)

THE F A M I L Y YOUNG MEN'S C H R I S T I A N


A S S O C I A T I O N OF MARION AND POLK C O U N T I E S
Part HI 1 Statement of Program Service Accomplishments

93-0386982

Form990 (2013)

p ge2
a

Check if Schedule O contains a response or note to any line in this Part III
1

Briefly describe the organization's mission:

THE Y I S COMMITTED TO STRENGTHENING OUR COMMUNITY. OUR FOCUS I S YOUTH


DEVELOPMENT, HEALTHY L I V I N G AND S O C I A L R E S P O N S I B I L I T Y .
OUR M I S S I O N I S
TO PUT C H R I S T I A N P R I N C I P L E S INTO P R A C T I C E THROUGH PROGRAMS THAT B U I L D
A HEALTHY S P I R I T , MIND AND BODY FOR A L L .
WE HAVE B E E N S E R V I N G OUR
2

3
4

Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ?
If "Yes," describe these new services on Schedule O.

L Z j Y e s E E ] No

Did the organization cease conducting, or make significant changes in how it conducts, any program services?
If "Yes," describe these changes on Schedule O.

I Yes I X I No

Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses.
Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and
revenue, if any, for each program service reported.

4a

(Code:
) (Expenses $
2 , 7 0 1 , 3 7 9 . including grants of $
) (Revenues
1,763,010. )
THE A S S O C I A T I O N P R O V I D E S EARLY CHILDHOOD EDUCATION FOR K I D S AGE S I X
WEEKS THROUGH KINDERGARTEN, INCLUDING O P P O R T U N I T I E S TO E X P L O R E AND
L E A R N THROUGH DEVELOPMENTALLY A P P R O P R I A T E A C T I V I T I E S .
THE
A S S O C I A T I O N ' S SCHOOL AGE C H I L D CARE PROGRAM P R O V I D E S A UNIQUE BALANCE
OF FUN, L E A R N I N G , AND P H Y S I C A L DEVELOPMENT THROUGH PLANNED, S A F E
A C T I V I T I E S S E T TO B I - W E E K L Y THEMES.

4b

(code:

) (Expenses $

180,099.

including grants of $

(Revenue $

1,401,310. )
THE Y P R O V I D E S MEMBERSHIP AND PROGRAM O P P O R T U N I T I E S THAT PROMOTE YOUTH
DEVELOPMENT, HEALTHY L I V I N G AND S O C I A L R E S P O N S I B I L I T Y .
PROGRAMS
INCLUDE BUT ARE NOT L I M I T E D TO E X E R C I S E PROGRAMS, YMCA D I A B E T E S
PROGRAM, B I C Y C L E R E C Y C L I N G PROGRAM AND ARE FOR A L L L E V E L S OF E X E R C I S E
AND A G E S .

4c

$
1 , 2 8 8 , 6 3 1 . including grants of $
) (Revenue $
1,051,872. )
YOUTH SPORT PROGRAMS I N C L U D E : LEARN ABOUTS PROGRAM ( D E S I G N E D TO INVOLVE
PARENTS I N THE L E A R N I N G P R O C E S S OF THE SPORT ALONG WITH T H E I R C H I L D ) ,
YOUTH B A S K E T B A L L , GYMNASTICS & MOVEMENT, DANCE, A Q U A T I C S , AND MUCH
MORE. THE SUMMER DAY CAMP FOR K I D S I N GRADES 1 THROUGH 9 - LOCATED ON
AN OVER 80-ACRE CAMP S I T E - O F F E R S BOATING, F I E L D SPORTS, GROUP GAMES,
ARCHERY, SWIMMING, C R A F T S , H I K I N G AND E X P L O R I N G .
THE A S S O C I A T I O N ' S
R E S I D E N T CAMP I S LOCATED I N S I L V E R F A L L S S T A T E PARK AND O F F E R S
T R A D I T I O N A L CAMP PROGRAMS THAT B U I L D A HEALTHY S P I R I T , MIND AND BODY.

4d

Other program services (Describe in Schedule O.)

(code:

) (Expenses

(Expenses $

4e

Total program service expenses

including grants of $

(Revenue $

4,170,109.
Form 990 (2013)

332002
10-29-13

16401031

783673 85222

2
2 0 1 3 . 0 4 0 3 0 THE

F A M I L Y YOUNG MEN'S C H R I

85222

THE F A M I L Y YOUNG MEN'S C H R I S T I A N


A S S O C I A T I O N OF MARION AND POLK C O U N T I E S
Part IV Checklist of Required Schedules

Form990(2013)

9 3 - 0 386982

Pa e3
Q

Yes

No

Is the organization described in section 501 (c)(3) or 4947(a)(1) (other than a private foundation)?
If "Yes," complete Schedule A

Is the organization required to complete Schedule B, Schedule of Contributors

Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for
public office? If "Yes," complete Schedule C, Part 1

Section 501 (c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501 (h) election in effect
during the tax year? If "Yes," complete Schedule C, Part II

Is the organization a section 501 (c)(4), 501 (c)(5), or 501 (c)(6) organization that receives membership dues, assessments, or
similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C, Part III

Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to
provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part 1

Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II

Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete
Schedule D, Part III

Did the organization report an amount in Part X, line 21, for escrow or custodial account liability; serve as a custodian for
9

amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services?
If "Yes," complete Schedule D, Part IV
10

X
X

Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent
10

a Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete Schedule D,
Part VI

11a

b Did the organization report an amount for investments - other securities in Part X, line 12 that is 5% or more of its total
assets reported in Part X, line 16? If "Yes," complete Schedule D, Part Vll

11b

c Did the organization report an amount for investments program related in Part X, line 13 that is 5% or more of its total
assets reported in Part X, iine 16? If "Yes," complete Schedule D, Part Vlll

11c

d Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in
Part X, line 16? If "Yes," complete Schedule D, Part IX

11d

e Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X

11e

endowments, or quasi-endowments? If "Yes," complete Schedule D, Part V


11

If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, Vll, Vlll, IX, orX
as applicable.

X
X
X
X

Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses

the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, PartX
12a Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and Xll

Hf

12a

b Was the organization included in consolidated, independent audited financial statements for the tax year?

14a

X
X
X

14b

15

or for foreign individuals? If "Yes," complete Schedule F, Parts III and IV

16

17

Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX,
column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part 1

17

18

Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part Vlll, lines
1 c and 8a? If "Yes," complete Schedule G, Part II

18

19

Did the organization report more than $15,000 of gross income from gaming activities on Part Vlll, line 9a? If "Yes,"
19

X
X

If "Yes," and if the organization answered "No" fo line 12a, then completing Schedule D, Parts XI and Xll is optional
13 Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
14a Did the organization maintain an office, employees, or agents outside of the United States?

12b
13

b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business,
investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000
or more? If "Yes," complete Schedule F, Parts 1 and IV
15

Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any
foreign organization? If "Yes," complete Schedule F, Parts II and IV

16

Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to

complete Schedule G, Part III


20a Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H
b If "Yes" to line 20a, did the orqanization attach a copy of its audited financial statements to this return?

20a
20b

Form 990 (2013)


332003
10-29-13

16401031

783673

85222

2013.04030

3
THE F A M I L Y YOUNG MEN'S C H R I

85222

THE F A M I L Y YOUNG MEN'S C H R I S T I A N


A S S O C I A T I O N OF MARION AND POLK C O U N T I E S
Part IV Checklist of Required Schedules (continued)

Form990 (2013)

93-0386982

p
Ye s

21

a q e

No

Did the organization report more than $5,000 of grants or other assistance to any domestic organization or
21

column (A), line 2? If "Yes," complete Schedule 1, Parts 1 and III

22

Did the organization answer "Yes" to Part Vll, Section A, line 3, 4, or 5 about compensation of the organization's current
and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete
Schedule J

23

24a
24b

government on Part IX, column (A), line 1? If "Yes," complete Schedule 1, Parts 1 andII
22

Did the organization report more than $5,000 of grants or other assistance to individuals in the United States on Part IX,

23

24a Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the
last day of the year, that was issued after December 31, 2002? If "Yes," answer lines 24b through 24d and complete
Schedule K. If "No", go to line 25a
b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?
c Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease
any tax-exempt bonds?
d Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?

24c
24d

25a Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a
disqualified person during the year? If "Yes," complete Schedule L, Part 1

25a

25b

b Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and
that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If "Yes," complete
Schedule L, Part 1
26

Did the organization report any amount on Part X, line 5,6, or 22 for receivables from or payables to any current or
former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If so,
complete Schedule L, Part II

27

26

y-

Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial
contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member
of any of these persons? If "Yes," complete Schedule L, Part III

28

27

28a
28b

X
X

28c
29

X
X

30

Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV
instructions for applicable filing thresholds, conditions, and exceptions):

a A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV
b A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV
c An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer,
director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV
29
30

...

Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation
contributions? If "Yes," complete Schedule M

31

Did the organization liquidate, terminate, or dissolve and cease operations?


If "Yes," complete Schedule N, Part 1
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?/^ "Ves," complete

31

32

Schedule N, Part II
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations

32

33

sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part 1

33

34

X
X

34

Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and

Part V, line 1
35a Did the organization have a controlled entity within the meaning of section 512(b)(13)?

35a

b If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity
within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2
36

If "Yes," complete Schedule R, Part V, line 2


37

36

37

Did the organization conduct more than 5% of its activities through an entity that is not a related organization
and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI

38

35b

Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization?

Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11 b and 19?
38

Note. All Form 990 filers are required to complete Schedule O

>i

Form 990 (2013)

332004
10-29-13

16401031

783673

85222

2013.04030

4
THE F A M I L Y YOUNG MEN'S C H R I

85222

Form 990 (2013)

Part V]

THE F A M I L Y YOUNG M E N ' S


CHRISTIAN
A S S O C I A T I O N OF M A R I O N AND POLK
COUNTIES

93-0386982

p qe5
a

Statements Regarding Other IRS Filings and Tax Compliance

Check if Schedule O contains a response or note to any line in this Part V


Yes
1a
1a Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable
1b
b Enter the number of Forms W-2G included in line 1 a. Enter -0- if not applicable
Did
the
organization
comply
with
backup
withholding
rules
for
reportable
payments
to
vendors
and
reportable
gaming
c
(gambling) winnings to prize winners?

No

1c

2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements,
505

2a

filed for the calendar year ending with or within the year covered by this return

2b

If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1 a and 2a is greater than 250, you may be required to e-file (see instructions)

3a

3a Did the organization have unrelated business gross income of $1,000 or more during the year?
b If "Yes," has it filed a Form 990-T for this year? If "No," fo line 3b, provide an explanation in Schedule O
4a At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a
financial account in a foreign country (such as a bank account, securities account, or other financial account)?

3b
4a

If "Yes," enter the name of the foreign country:


See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?

5a

b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
c If "Yes," to line 5a or 5b, did the organization file Form 8886-T?
6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit
any contributions that were not tax deductible as charitable contributions?

5b
5c
6a

b If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts
6b
were not tax deductible?
7 Organizations that may receive deductible contributions under section 170(c).
a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? 7a
7b
b If "Yes," did the organization notify the donor of the value of the goods or services provided?
c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required
7c

to file Form 8282?


d If "Yes," indicate the number of Forms 8282 filed during the year
I 7d I
e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
f

7e
7f

Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?

g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?. .
h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?
8

Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting

Sponsoring organizations maintaining donor advised funds.

7h

organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year?
Did the organization make any taxable distributions under section 4966?

9a

Did the organization make a distribution to a donor, donor advisor, or related person?

9b

Section 501 (c)(7) organizations. Enter:

10

Initiation fees and capital contributions included on Part Vlll, line 12

10a

Gross receipts, included on Form 990, Part Vlll, line 12, for public use of club facilities
11

I 10b

Section 501(c)(12) organizations. Enter:


Gross income from members or shareholders

11a

Gross income from other sources (Do not net amounts due or paid to other sources against
amounts due or received from them.)

I 11b
12a

12a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041 ?
b If "Yes," enterthe amount of tax-exempt interest received or accrued during the year
13

I 12b I

Section 501(c)(29) qualified nonprofit health insurance issuers.


13a

a Is the organization licensed to issue qualified health plans in more than one state?
Note. See the instructions for additional information the organization must report on Schedule O.
b Enter the amount of reserves the organization is required to maintain by the states in which the
organization is licensed to issue qualified health plans

13b

c Enter the amount of reserves on hand

I 13c
14a

14a Did the organization receive any payments for indoor tanning services during the tax year?

14b

b If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O ..

Form 990 (2013)


332005
10-29-13

16401031

783673

85222

2013.04030

THE

FAMILY

YOUNG

MEN'S

CHRI

85222

THE F A M I L Y YOUNG MEN'S C H R I S T I A N


A S S O C I A T I O N OF MARION AND POLK C O U N T I E S
iRartVij Governance, Management, and Disclosure For each "Yes" response to lines 2 through

Form 990 (2013)

p qe6

93-0386982

7b below, andfora "No" response


to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.

Check if Schedule O contains a response or note to anv line in this Part VI

LKJ

Section A. Governing Body and Management


Yes
1a Enter the number of voting members of the governing body at the end of the tax year
If there are material differences in voting rights among members of the governing body, or if the governing

1a

No

22

body delegated broad authority to an executive committee or similar committee, explain in Schedule 0.
b Enter the number of voting members included in line 1a, above, who are independent

1b
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other
officer, director, trustee, or key employee?

2
3

Did the organization delegate control over management duties customarily performed by or under the direct supervision

of officers, directors, or trustees, or key employees to a management company or other person?


Did the organization make any significant changes to its governing documents since the prior Form 990 was filed?

5
6

Did the organization become aware during the year of a significant diversion of the organization's assets?
Did the organization have members or stockholders?

22

7a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or
more members of the governing body?
b Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or
persons other than the governing body?
8

Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a The governing body?
b Each committee with authority to act on behalf of the governing body?

7a
7b
8a
8b

Is there any officer, director, trustee, or key employee listed in Part Vll, Section A, who cannot be reached at the
organization's mailing address? If "Yes," provide the names and addresses in Schedule O

Section B. Policies (This Section

B requests information about policies not required by the Internal Revenue Code.)
Yes

10a Did the organization have local chapters, branches, or affiliates?

10a

10b

X
X

No

b If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates,
11a
b
12a
b
c

and branches to ensure their operations are consistent with the organization's exempt purposes?
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form?

11a

Describe in Schedule O the process, if any, used by the organization to review this Form 990.
12b

X
X

12c
13
14

X
X
X

a The organization's CEO, Executive Director, or top management official

15a

b Other officers or key employees of the organization

15b

16a

Did the organization have a written conflict of interest policy? // "No," go fo line 13
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts?
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe
in Schedule O how this was done
Did the organization have a written whistleblower policy?

13
14

Did the organization have a written document retention and destruction policy?

15

12a

Did the process for determining compensation of the following persons include a review and approval by independent
persons, comparability data, and contemporaneous substantiation of the deliberation and decision?

If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a
taxable entity during the year?
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation
in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's
exempt status with respect to such arrangements?

16b

Section C. Disclosure
17

List the states with which a copy of this Form 990 is required to be filed OR

18

Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990-T (Section 501(c)(3)s only) available
for public inspection. Indicate how you made these available. Check all that apply.

19

Own website

Another's website

Upon request

Other (explain in Schedule O)

Describe in Schedule O whether (and if so, how), the organization made its governing documents, conflict of interest policy, and financial
statements available to the public during the tax year.

20

State the name, physical address, and telephone number of the person who possesses the books and records of the organization:

THE ORGANIZATION - 5 0 3 - 3 9 9 - 2 7 5 7
685 COURT S T NE, SALEM, OR
97 301
Form 990 (2013)

3 3 2 0 0 6 10-29-13

16401031

783673

85222

2 0 1 3 . 0 4 0 3 0 THE F A M I L Y YOUNG MEN'S C H R I 8 5 2 2 2

THE F A M I L Y YOUNG MEN'S C H R I S T I A N


A S S O C I A T I O N OF MARION AND POLK C O U N T I E S
93-0386982
Part VHj Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated
Employees, and Independent Contractors

Form 990 (2013)

Pa

qe7

Check if Schedule O contains a response or note to any line in this Part Vll
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees

1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year.
List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation
Enter -0- in columns (D), (E), and (F) if no compensation was paid.
List all of the organization's current key employees, if any. See instructions for definition of "key employee."
List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations.
List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of
reportable compensation from the organization and any related organizations.
List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization,
more than $10,000 of reportable compensation from the organization and any related organizations.
List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest compensated employeesand former such persons.

(1)

Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
(B)
(C)
(D)
(E)
Position
Name and Title
Average
Reportable
Reportable
(do not check more than one
hours per
box. unless person is both an
compensation
compensation
officer and a director/trustee)
week
from
from related
(list any
the
organizations
hours for
organization
(W-2/1099-MISC)
related
(W-2/1099-MISC)
organizations
below
line)

1.00

RICHARD BERGER

PRESIDENT
(2)

PRESIDENT

(5)

CORI FRAUENDIENER

0.

0 .

BOARD MEMBER

0.

0.

1.00

BLISS

0.

BOARD MEMBER
(9)

0.

1.00

CHUCK ADAMS

BRIAN

0.

1.00

DEB WILDING

TREASURER

(8)

1.00

SECRETARY

(7)

X
1.00

K E V I N PALMER

VICE

(6)

0.

1.00

CHUCK HUDKINS

PAST PRESIDENT
(4)

0.

1.00

PAUL CONNOLLY

PRESIDENT E L E C T
(3)

(R
Estimated
amount of
other
compensation
from the
organization
and related
organizations

0.

1.00

STEVEN HOFFERT

BOARD MEMBER

0.
1.00

( 1 0 ) ROBERT JACKMAN
BOARD MEMBER

0.
1.00

( 1 1 ) P H I L MCCORKLE

BOARD MEMBER
( 1 2 ) FARIBORZ PAKSERESHT

1.00

BOARD MEMBER

0.
1.00

( 1 3 ) DON RUSSO

0.

BOARD MEMBER

1.00

( 1 4 ) MIKE SMITH

BOARD MEMBER

1.00

( 1 5 ) P H I L SCHRADLE

BOARD MEMBER
( 1 6 ) DARIN S I L B E R N A G E L

BOARD MEMBER

0.

BOARD MEMBER
3 3 2 0 0 7 10-29-13

783673

0.

1.00

( 1 7 ) MIKE ERDMANN

16401031

0.

1.00

0,
Form 990 (2013)

85222

7
2 0 1 3 . 0 4 0 3 0 THE F A M I L Y YOUNG MEN'S C H R I 85222

THE F A M I L Y YOUNG MEN'S C H R I S T I A N

(F)
Estimated
amount of
other
compensation
from the
organization
and related
organizations

Highest compensated
employee

Key employee

Institutional trustee

Individual trustee or director

P a r t V H Section A. Officers, Directors, Trustees, Key Em sloyees, and Highest Compensated Employees (continued)
(B)
(A)
(C)
(D)
(E)
Position
Average
Name and title
Reportable
Reportable
(do not check more than one
hours per box, unless person is both an
compensation
compensation
officer and a director/trustee)
week
from
from related
(list any
the
organizations
hours for
organization
(W-2/1099-MISC)
related
(W-2/1099-MISC)
organizations
below
line)
I

1.00

( 1 8 ) MAUR HORTON
BOARD MEMBER

0.

0.

0.

0.

0.

0.

0.

0.

0.

0.

0.

0.

0.

0.

0.

104,408.

0.

14,346.

21,237.

0.

4,153.

63,042.

0.

10,060.

33,538.
222,225.
0.
222,225.

0.
0.
0.
0.

3,262 .
31,821.
0.
31,821.

1.00

( 1 9 ) DAN MOORE
BOARD MEMBER

1.00

( 2 0 ) SHAWN S E L L E R S
BOARD MEMBER

1.00

( 2 1 ) DAN VANOY
BOARD MEMBER

1.00

( 2 2 ) DAVID DECKLEMAN
BOARD MEMBER

40.00

( 2 3 ) PAUL MANNING
CHIEF EXECUTIVE OFFICER
( 2 4 ) NICKY TIMM (THRU JUN)

40.00

DIRECTOR OF FINANCE

40.00

( 2 5 ) FRED NAIMY
V I C E PRESIDENT OF OPERATIONS
( 2 6 ) PEGGY HERMES (JUN-DEC)

40.00

DIRECTOR OF FINANCE

A A A

1b Sub-total
c Total from continuation sheets to Part VI , Section A
d Total (add lines 1 b and 1c)

Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable
compensation from the orqanization
Yes
Did the organization list any former officer, director, or trustee, key employee, or highest compensated employee on
line 1 a? If "Yes," complete Schedule J for such individual

No

For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization
and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services

rendered to the organization? If "Yes," complete Schedule J for such person


Section B. Independent Contractors
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from
the organization. Report compensation for the calendar year ending with or within the organization's tax year.
(A)
Name and business address

(B)
Description of services

NONE

(C)
Compensation

Total number of independent contractors (including but not limited to those listed above) who received more than
$100,000 of compensation from the organization

0
Form 990 (2013)

332008
10-29-13

16401031

783673

85222

8
2 0 1 3 . 0 4 0 3 0 THE F A M I L Y YOUNG MEN'S CHRI

85222

THE F A M I L Y YOUNG MEN'S C H R I S T I A N


A S S O C I A T I O N OF MARION AND POLK C O U N T I E S
Statement of Revenue

Form 990 (2013)

Part Vlll

Check if Schedule O contains a response or note to any line in this Part Vlll
(A)
Total revenue
mm

(B)
Related or
exempt function
revenue

93-0386982

Page9

(C)
Unrelated
business
revenue

(D)
Revenue excluded
from tax under
sections
512-514

1 a Federated campaigns

c c

2 =
i

b Membership dues

OS

d Related organizations

J?

c Fundraising events

38,993

e Government grants (contributions)

I I

All other contributions, gifts, grants, and


similar amounts not included above

= T3
O c
O RI

513,086
610.

1f

Noncash contributions included in lines 1a-1fi $

552,079

h Total. Add lines 1 a-1 f


Business Code

<u
o
'
W c

Eg
CD CD

2 a
b
c
d

C H I L D CARE AND F A M I L Y
MEMBERSHIP DUES
SPORTS F E E S
CAMPS

624410
624100
624100
624100

1,673,725 1,673,725.
1,401,310 1,401,310,
624,489
624,489
427,383,
427,383

e
f All other program service revenue

4, 1 2 6 , 9 0 7

Total. Add lines 2a-2f


Investment income (including dividends, interest, and
other similar amounts)
4

Income from investment of tax-exempt bond proceeds


Royalties

(i) Real
6 a Gross rents
b Less: rental expenses
c Rental income or (loss)
d Net rental income or (loss)

7,2 75

7,275 .

(ii) Personal

108,979.
0.
108,979.

7 a Gross amount from sales of


assets other than inventory

108,979
(i) Securities

53,110

55,869.

(ii) Other

21,836.

Less: cost or other basis


and sales expenses
c Gain or (loss)
d Net gain or (loss)
V
3
C
V
>
0)

0.
21,836.
21,836

21,836

8 a Gross income from fundraising events (not


including $
of
contributions reported on line 1c). See

cc

Part IV, line 18

k.

<D
X
*-

b
b Less: direct expenses
c Net income or (loss) from fundraising events

9 a Gross income from gaming activities. See


Part IV, line 19
b Less: direct expenses
c Net income or (loss) from gaming activities
10 a Gross sales of inventory, less returns

a
b
.

and allowances
a
b Less: cost of goods sold
b
c Net income or (loss) from sales of inventory ..
Miscellaneous Revenue
11 a

OTHER REVENUE

17,822
3,641.
14,181

14,181

21,994

21,994

Business Code

624100

b
c
d All other revenue
e Total. Add lines 11 a-11d
12

Total revenue. See instructions.

332009
10-29-13

16401031

21,994
r4,853,251 14,216,192

0.

84,980
Form 990 (2013)

783673

85222

2 0 1 3 . 0 4 0 3 0 THE F A M I L Y YOUNG MEN'S CHRI 85222

THE F A M I L Y YOUNG MEN'S C H R I S T I A N


A S S O C I A T I O N OF MARION AND POLK C O U N T I E S
RjaH IXi j Statement of Functional Expenses

Form 990 (2013)

93-0386982

Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).
Check if Schedule O contains a response or note to any line in this Part IX
(A)
(B)
(C)
Do not include amounts reported on lines Sb,
Program service
Management and
Total expenses
7b, 8b, 9b, and 10b of Part Vlll.
expenses
general expenses
Grants and other assistance to governments and
organizations in the United States. See Part IV, line 21
Grants and other assistance to individuals in
the United States. See Part IV, line 22
Grants and other assistance to governments,
organizations, and individuals outside the
United States. See Part IV, lines 15 and 16
Benefits paid to or for members
Compensation of current officers, directors,
trustees, and key employees
271,171
176,261
9 2 , 198,
Compensation not included above, to disqualified
persons (as defined under section 4958(f)(1)) and
persons described in section 4958(c)(3)(B)
7 Other salaries and wages
2,727,408.
2,067,692
659,716
8 Pension plan accruals and contributions (include
9
10
11

section 401 (k) and 403(b) employer contributions)


Other employee benefits
Payroll taxes
Fees for services (non-employees):
Management
Legal
Accounting
Lobbying
Professional fundraising services. See Part IV, line 17

Investment management fees


g Other. (If line l l g amount exceeds 10% of line 25,
column (A) amount, list line 11g expenses on Sch 0.)
12 Advertising and promotion
13 Office expenses
14 Information technology
15 Royalties
16 Occupancy
17 Travel
18 Payments of travel or entertainment expenses
for any federal, state, or local public officials
19 Conferences, conventions, and meetings
20 Interest
21
22
23
24

Payments to affiliates
Depreciation, depletion, and amortization
Insurance
Other expenses. Itemize expenses not covered
above. (List miscellaneous expenses in line 24e. If line
24e amount exceeds 10% of line 25, column (A)
amount, list line 24e expenses on Schedule 0.)

a SUPPLIES
b SPORTS PROGRAM S U P P L I E S
c A L L O C A T I O N OF I N D I R E C T

66,556
103,570
308,035

66,556
103,570
300,442

3,458,
22,151

7,376

aQe

10

CZI
(D)
Fundraising
expenses

2,712

217

3,458
22,151

145,875.
46,229.
161,864.
7,868.

145,875
46,229

459,224.
45,637

459,224

161,864
7,868,

45,637

21,778
78,317.
114,393.
100,081
84,090.

114,393

300,220
10,728,
0

300,220
10,728
378,919

-429,789

50,870

4,170,109

854,745

53,799

21,778,
78,317
100,081
84,090

d
e All other expenses
25

Total functional expenses. Add lines 1 through 24e

26

Joint costs. Complete this line only if the organization

5,078,653

reported in column (B) joint costs from a combined


educational campaign and fundraising solicitation.
C h e c k here

| jf following S O P 9 8 - 2 (ASC 958-720)

Form 990(2013)

332010 10-29-13

16401031

783673

85222

10
2 0 1 3 . 0 4 0 3 0 THE F A M I L Y YOUNG MEN'S C H R I 85222

THE F A M I L Y YOUNG MEN'S C H R I S T I A N


A S S O C I A T I O N OF MARION AND POLK C O U N T I E S

Form 990 (2013)

Part X

93-0386982

Paa

Check if Schedule O contains a response or note to any line In this Part X


(A)
Beginning of year
1

Cash non-interest-bearing

Savings and temporary cash investments

3
4

Pledges and grants receivable, net


Accounts receivable, net

e11

Balance Sheet
(B)
End of year

130,913,
44,703,
36,624
16,686

99,929
45,261,
30,560,
79,756.

Loans and other receivables from current and former officers, directors,
trustees, key employees, and highest compensated employees. Complete
Part II of Schedule L

Loans and other receivables from other disqualified persons (as defined under
section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing
employers and sponsoring organizations of section 501(c)(9) voluntary
employees' beneficiary organizations (see instr). Complete Part II of Sch L
Notes and loans receivable, net

CD

m
<

Inventories for sale or use

Prepaid expenses and deferred charges

11,418

10a Land, buildings, and equipment: cost or other


basis. Complete Part VI of Schedule D

10a

b Less: accumulated depreciation

10b

11

Investments - publicly traded securities

12
13
14

Investments other securities. See Part IV, line 11


Investments - program-related. See Part IV, line 11
Intangible assets

6,134,212
4,743,707.

15

Other assets. See Part IV, line 11

16
17

Total assets. Add lines 1 throuqh 15 (must equal line 34)


Accounts payable and accrued expenses

18
19

Grants payable
Deferred revenue

20

Tax-exempt bond liabilities

21

Escrow or custodial account liability. Complete Part IV of Schedule D

22

Loans and other payables to current and former officers, directors, trustees,

10

10c
11
12

1,390,505

594,538.
7,509
11,412
2,171,439
438,059

13
14

639,351
7,256

39,456

key employees, highest compensated employees, and disqualified persons.


Complete Part II of Schedule L

X)

1,329,054

23
24

Secured mortgages and notes payable to unrelated third parties

25

Other liabilities (including federal income tax, payables to related third

Unsecured notes and loans payable to unrelated third parties

o
c
J
10

m
TJ
C
3

11,413,

115,000
1,114,931.
43,962

22
23
24

%
in
in

<

2,304,036
704,221
55,526

100,000.
1,071,811.
53,105

1,762,821

26

98,547
285,071
25,000

27

1,984,663

f X l and

complete lines 27 through 29, and lines 33 and 34.


27

Unrestricted net assets

28

Temporarily restricted net assets

29

Permanently restricted net assets


Organizations that do not follow SFAS 117 (ASC 958), check here I

28
29

249,795
44,578,
25,000

and complete lines 30 through 34.

O
CO

17
18

25

Total liabilities. Add lines 17 throuqh 25


Organizations that follow SFAS 117 (ASC 958), check here

16

19
20
21

parties, and other liabilities not included on lines 17-24). Complete Part X of
Schedule D
26

15

30

Capital stock or trust principal, or current funds

30

31

Paid-in or capital surplus, or land, building, or equipment fund

31

32

Retained earnings, endowment, accumulated income, or other funds

33

Total net assets or fund balances

34

Total liabilities and net assets/fund balances

32

408,618
2,171,439

33
34

319,373,
2,304,036.
Form 990 (2013)

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A
S S O C I A T I O N OF MARION AND POLK C O U N T I E S
Form 990 (2013)
Part Xl i Reconciliation of Net Assets

93-0386982

p qe12
a

Check if Schedule O contains a response or note to any line in this Part XI


1

Total revenue (must equal Part Vlll, column (A), line 12)

Total expenses (must equal Part IX, column (A), line 25)

Revenue less expenses. Subtract line 2 from line 1

Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A))

Net unrealized gains (losses) on investments

6
7

Donated services and use of facilities


Investment expenses

8
9

Prior period adjustments


Other changes in net assets or fund balances (explain in Schedule O)

10

4,853,251
5,078,653,
-225,402
408,618
46,887

89,270.
0

Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33,
10

column (B))

319,373.

Part Xllj Financial Statements and Reporting

Check if Schedule O contains a response or note to any line in this Part Xll

Yes No
1

Accounting method used to prepare the Form 990: L_] Cash

L x ] Accrual

CZI Other

If the organization changed its method of accounting from a prior year or checked "Other," explain in Schedule O.
2a Were the organization's financial statements compiled or reviewed by an independent accountant?

2a

If "Yes," check a box below to indicate whether the financial statements for the year were compiled or reviewed on a
separate basis, consolidated basis, or both:

Separate basis
Consolidated basis

Both consolidated and separate basis

b Were the organization's financial statements audited by an independent accountant?


If "Yes," check a box below to indicate whether the financial statements for the year were audited on a separate basis,

2b

consolidated basis, or both:


Separate basis
Consolidated basis
Both consolidated and separate basis
c If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit,
review, or compilation of its financial statements and selection of an independent accountant?
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.

2c

3a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit
Act and OMB Circular A-133?
b If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit
or audits, explain why in Schedule O and describe any steps taken to undergo such audits

3a

3b
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SCHEDULE A

Department of the Treasury


Intemai Revenue Service

Name of the organization

jjjjll

O M B No. 1545-0047

Public Charity Status and Public Support

(Form 990 or 990-EZ)

2013

Complete if the organization is a section 501(c)(3) organization or a section


4947(a)(1) nonexempt charitable trust.
Open to Public
Attach to Form 990 or Form 990-EZ.
Inspection
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
Employer
identification
number
THE F A M I L Y YOUNG MEN'S C H R I S T I A N

A S S O C I A T I O N OF MARION AND POLK C O U N T I E S


Reason for Public Charity Status (All organizations must complete this part.) See instructions

93-0386982

The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).
2
3
4
5
6
7
8
9

ca

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E.)


A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).
A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name,
city, and state:
An organization operated for the benefit of a college or university owned or operated by a governmental unit described in
section 170(b)(1)(A)(iv). (Complete Part II.)
A federal, state, or local government or govemmental unit described in section 170(b)(1)(A)(v).
An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in
section 170(b)(1)(A)(vi). (Complete Part II.)
A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)
An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from
activities related to its exempt functions subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment

10
11

income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30,1975.
See section 509(a)(2). (Complete Part III.)
An organization organized and operated exclusively to test for public safety. See section 509(a)(4).
An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or
more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box that
describes the type of supporting organization and complete lines 11 e through 11 h.
Type I

Type II

Type III Functionally integrated

Type III - Non-functionally integrated

By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than
foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III
supporting organization, check this box

Since August 17,2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii) and (iii) below,

Yes

No

the governing body of the supported organization?


(ii)

A family member of a person described in (i) above?

(iii) A 35% controlled entity of a person described in (i) or (ii) above?


Provide the following information about the supported organization.
(I) Name of supported
organization

(ii)EIN

11g(iii)

(vi) Is the
(iii) Type of organization [iv) Is the organization (v) Did you notify the
organization in col. (vii) Amount of monetary
(described on lines 1-9 in col. (i) listed in your organization in col. (i) organized in the
support
above or IRC section governing document? (i) of your support?
U.S.?
(see instructions))
Yes
No
Yes
No
Yes
No

Total
LHA For Paperwork Reduction Act Notice, see the Instructions for

Schedule A (Form 990 or 990-EZ) 2013

Form 990 or 990-EZ.


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Part fl I Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)

Schedule A (Form 990 or 990-EZ) 2013

Paoe2

(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization
fails to qualify under the tests listed below, please complete Part III.)

Section A. Public Support


Calendar year (or fiscal year beginning in)
1

Gifts, grants, contributions, and


membership fees received. (Do not
include any "unusual grants.")

(a) 2009

(b)2010

(c)2011

(d)2012

(e)2013

(f) Total

629,372. 513,902. 595,904. 543,256. 552,079. 2834513.

2 Tax revenues levied for the organization's benefit and either paid to
or expended on its behalf
3 The value of services or facilities
furnished by a governmental unit to
the organization without charge
4

Total. Add lines 1 through 3

The portion of total contributions


by each person (other than a
governmental unit or publicly
supported organization) included
on line 1 that exceeds 2 % of the
amount shown on line 11,
column (f)

Public support.

629,372. 513,902. 595,904 . 543,256. 552,079. 2834513.

llilljilllillllilllill
31,966.
2802547.

Subtract line 5 from line 4.

Section B. Total Support


Calendar year (or fiscal year beginning in)

(b)2010

(a) 2009

(c)2011

(d)2012

(e)2013

(f) Total

629,372. 513,902. 595,904. 543,256. 552,079. 2834513.

Amounts from line 4


Gross income from interest,
dividends, payments received on
securities loans, rents, royalties
and income from similar sources ...

286,880.

143,838.

146,842.

118,637.

116,254. 812,451.

Net income from unrelated business


activities, whether or not the
business is regularly carried on

...

10 Other income. Do not include gain


or loss from the sale of capital

35,522 .
49,118.
21,994. 218,166.
67,534.
43,998.
assets (Explain in Part IV.)
3865130.
11 Total support. Add lines 7 through 10
12
20,434,714.
etc. (see instructions)
12
13 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501 (c)(3)
orqanization, check this box and stop here

Section C. Computation of Public Support Percentage


72.51
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
74.87
15
15 Public support percentage from 2012 Schedule A, Part II, line 14
16a 33 1/3% support test - 2013. If the organization did not check the boxon line 13, and line 14 is 33 1/3% or more, checkthis box and
14

stop here. The organization qualifies as a publicly supported organization

Lx]

b 33 1/3% support test - 2012. If the organization did not check a boxon line 13 or 16a, and line 15 is 33 1/3% or more, checkthis box
and stop here. The organization qualifies as a publicly supported organization
17a 10% -facts-and-circumstances test - 2013. If the organization did not check a boxon line 13, 16a, or 16b, and line 14 is 10% or more,
and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part IV how the organization
meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
b 10% -facts-and-circumstances test - 2012. If the organization did not check a boxon line 13,16a, 16b, or 17a, and line 15 is 10% or
more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part IV how the
organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
18 Private foundation. If the orqanization did not check a boxon line 13,16a, 16b, 17a, or 17b, checkthis box and see instructions ...

Schedule A (Form 990 or 990-EZ) 2013

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Schedule A (Form 990 or 990-EZ) 2013

Page 3

Part HI j Support Schedule for Organizations Described in Section 509(a)(2)


(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to
qualify under the tests listed below, please complete Part II.)

Section A. Public Support


Calendar year (or fiscal year beginning in)

(a) 2009

(b)2010

(c)2011

(d)2012

(e)2013

(f) Total

(a) 2009

(b)2010

(c)2011

(d)2012

(e)2013

(f) Total

1 Gifts, grants, contributions, and


membership fees received. (Do not
include any "unusual grants.")
2

Gross receipts from admissions,


merchandise sold or services performed, or facilities furnished in
any activity that is related to the
organization's tax-exempt purpose
3 Gross receipts from activities that
are not an unrelated trade or business under section 513
4 Tax revenues levied for the organization's benefit and either paid to
or expended on its behalf
5

The value of services or facilities


furnished by a govemmental unit to
the organization without charge

6 Total. Add lines 1 through 5


7a Amounts included on lines 1, 2, and
3 received from disqualified persons
b Amounts included on lines 2 and 3 received
from other than disqualified persons that
exceed the greater of $ 5 , 0 0 0 or 1 % of the
amount on line 13 for the year

c Add lines 7a and 7b


8

Public

S u p p o r t (Subtract line 7c from line 6.)

Section B. Total Support


Calendar year (or fiscal year beginning in)
9 Amounts from line 6
10a Gross income from interest,
dividends, payments received on
securities loans, rents, royalties
and income from similar sources
b Unrelated business taxable income
(less section 511 taxes) from businesses
acquired after June 30,1975
c Add lines 10a and 10b
11 Net income from unrelated business
activities not included in line 10b,
whether or not the business is
regularly carried on
12 Other income. Do not include gain
or loss from the sale of capital
assets (Explain in Part IV)
13 Total Support. (Add lines 9, 10c, 11, and 12.)
14 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501 (c)(3) organization,
check this box and stop here

Section C. Computation of Public Support Percentage


15 Public support percentage for 2013 (line 8, column (f) divided by line 13, column i

15

16 Public support percentage from 2012 Schedule A, Part III, line 15

16

Section D. Computation of Investment Income Percentage


17 Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))

17

18 Investment income percentage from 2012 Schedule A, Part III, line 17

18

19a 33 1/3% support tests - 2013. If the organization did not check the boxon line 14, and line 15 is more than 33 1/3%, and line 17 is not
more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization

b 33 1/3% support tests - 2012. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3%, and
line 18 is not more than 33 1/3%, checkthis box and stop here. The organization qualifies as a publicly supported organization
20 Private foundation. If the orqanization did not check a box on line 14,19a, or 19b, check this box and see instructions

783673

Schedule A (Form 990 or 990-EZ) 2013

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A S S O C I A T I O N OF MARION AND POLK C O U N T I E S 9 3 - 0 3 8 6 9 8 2 Paqe4
Supplemental Information. Provide the explanations required by Part 11, line 10; Part II, line 17a or 17b; and Part III, line 12.

Schedule A (Form 990 or 990-EZ) 2013

Part IV

Also complete this part for any additional information. (See instructions).

3 3 2 0 2 4 0 9 2 5 13

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SCHEDULE D
(Form 990)
Department of the Treasury
Intemai R e v e n u e Service

O M B No. 1545-0047

Supplemental Financial Statements

2013

Complete if the organization answered "Yes," to Form 990,


Part IV, line 6, 7,8, 9,10,11a, 11b, 11c, 11d, 11e, l l f , 12a, or 12b.
Attach to Form 990.
Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.

Open to Public
Inspection

THE F A M I L Y YOUNG MEN'S C H R I S T I A N


Employer identification number
A S S O C I A T I O N OF MARION AND POLK C O U N T I E S
93-0386982
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the

Name of the organization

Partl

organization answered "Yes" to Form 990, Part IV, line 6.


(a) Donor advised funds
1
2

Aggregate contributions to (during year)

Aggregate grants from (during year)

Aggregate value at end of year

(b) Funds and other accounts

Total number at end of year

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds
are the organization's property, subject to the organization's exclusive legal control?

I Yes

I No

| Yes

No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only
for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring
impermissible private benefit?
PjarMtjfj Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education)

Preservation of an historically important land area

Protection of natural habitat


Preservation of open space

Preservation of a certified historic structure

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last
day of the tax year.
Held at the End of the Tax Year
a Total number of conservation easements
b Total acreage restricted by conservation easements

2a

c Number of conservation easements on a certified historic structure included in (a)

2c

2b

d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure
listed in the National Register

2d
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax

year
Number of states where property subject to conservation easement is located
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of
violations, and enforcement of the conservation easements it holds?

I Yes

No

Yes

I No

Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i)
and section 170(h)(4)(B)(ii)?

In Part Xlll, describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and
include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for
conservation easements.

PartXIII] Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
1a If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art,
historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part Xlll,
the text of the footnote to its financial statements that describes these items,
b If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical
treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts
relating to these items:

(i) Revenues included in Form 990, Part Vlll, line 1

(ii) Assets included in Form 990, Part X

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide
the following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a Revenues included in Form 990, Part Vlll, line 1

b Assets included in Form 990, Part X

LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Schedule D (Form 990) 2013

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9 3 - 0 3 8 6 9 8 2 qe2
Part III ] Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assetsfconf/nueo!)

Schedule D (Form 990) 2013


3

Pa

Using the organization's acquisition, accession, and other records, check any of the following that are a significant use of its collection items
(check all that apply):
a
b
c

4
5

Public exhibition
Scholarly research

d
e

Preservation for future generations

Loan or exchange programs


I Other

Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part Xlll.
During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets
to be sold to raise funds rather than to be maintained as part of the organization's collection?

Escrow and Custodial Arrangements. Complete

PartlV

] Yes

I No

if the organization answered "Yes" to Form 990, Part IV, line 9, or

reported an amount on Form 990, Part X, line 21.


1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included
on Form 990, Part X?
If "Yes," explain the arrangement in Part Xlll and complete the following table:

Yes

E E No

Amount
c Beginning balance

1c

d Additions during the year


e Distributions during the year
f

1d
1e

....

1f

Ending balance

2a Did the organization include an amount on Form 990, Part X, line 21 ?


b If "Yes," explain the arrangement in Part Xlll. Check here if the explanation has been provided in Part Xlll

Endowment Funds.

I X I Yes

Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(b) Prior year
(a) Current year
(c) Two years back (d) Three years back

1a Beginning of year balance

561,644.

594,538.

594,713.

b Contributions

I I No
m

(e) Four years back

544,381.

507,223.

67,134.

137,520.

10,000.

78,275.

c Net investment earnings, gains, and losses

75,998.

62 ,208.

-13,838.

d Grants or scholarships

25,936.

24,462.

24,108.

12 ,405.

5,249.

4,852.

5,123.

4,397.

4,869.

594,538.

561,644.

594,713.

544,381.

e Other expenditures for facilities


and programs
f

173,768.

Administrative expenses

g End of year balance


Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
639,351.

Board designated or quasi-endowment


Permanent endowment
3.90
%
Temporarily restricted endowment
96.10

%
%

The percentages in lines 2a, 2b, and 2c should equal 100%.


3a Are there endowment funds not in the possession of the organization that are held and administered for the organization
Yes

by:
(i) unrelated organizations
(ii) related organizations

3a(i)
3a(ii)

3b

b If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R?


4

No

Describe in Part Xlll the intended uses of the organization's endowment funds.
:

!:

;PJjrl:yjl: :l Land, Buildings, and Equipment.


Description of property
1 a Land
b Buildings

(a) Cost or other


basis (investment)

(b) Cost or other


basis (other)

(c) Accumulated
depreciation

(d) Book value

626,244 .
4,251,926.

3,592,199.

626,244.
659,727.

797,541.
353,967.

77,423.
27,111.
1,390,505.

c Leasehold improvements

874,964 .
381,078.

d Equipment

e Other
Total. Add lines 1 a throuqh 1 e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)

Schedule D (Form 990) 2013

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A
S S O C I A T I O N OF MARION AND POLK COUNTIES
Schedule D (Form 990) 2013
Part VH| Investments - Other Securities.

93-0386982

p ge3
a

Complete If the organization answered "Yes" to Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description Of S e c u r i t y Or C a t e g o r y (including name of security)
(b) Book value
(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives
(2) Closely-held equity interests
(3) Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Col. (b) must equal Form 990, Part X, col. (B) line 12.)

Part VJM Investments - Program Related.


Complete if the organization answered "Yes" to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(b) Book value
(c) Method of valuation: Cost or end-of-year market value
(a) Description of investment

(D OREGON COMMUNITY
(2) FOUNDATION ENDOWMENT

639,351.

END-OF-YEAR MARKET VALUE

(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Col. (b) must equal Form 990, Part X, col. (B) line 13.)
:

639,351.

Part JX : Other Assets.


(b) Book value

(a) Description
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must eaual Form 990. Part X. col. (B) line 15.)
::

:::

Parl*X '** Other Liabilities.


Complete if the organization answered 'Yes" to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
(a) Description of liability
(b) Book value
(1) Federal income taxes

J31_
ML

JZL

J9L
Total. (Column (b) must equal Form 990, Part X, col. (B) line 25.)
2.

Liability for uncertain tax positions. In Part Xlll, provide the text of the footnote to the organization's financial statements that reports the
organization's liabilitv for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part Xlll
Schedule D (Form 990) 2013

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THE F A M I L Y YOUNG MEN'S C H R I

85222

THE F A M I L Y YOUNG MEN'S C H R I S T I A N


A S S O C I A T I O N OF MARION AND POLK C O U N T I E S
93-0386982
Part XI, | Reconciliation of Revenue per Audited Financial Statements With Revenue per Return.

Schedule D (Form 990) 2013

p ge4
a

Complete if the organization answered 'Yes* to Form 990, Part IV, line 12a.
1

Total revenue, gains, and other support per audited financial statements

Amounts included on line 1 but not on Form 990, Part Vlll, line 12:

4,905,169.

a Net unrealized gains on investments

2a

b Donated services and use of facilities

2b

2c

Recoveries of prior year grants

46 , 8 8 7 .

5 ,641.

2d

d Other (Describe in Part Xlll.)


e Add lines 2a through 2d
3
4

Subtract line 2e from line 1


Amounts included on Form 990, Part Vlll, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part Vlll, line 7b .

4a

b Other (Describe in Part Xlll.)

4b

2e

52,528.
4,852,641

4c

610
4,853,251

610

c Add lines 4a and 4b


Total revenue. Add lines 3 and 4c. (This must eaual Form 990, Part I, line 12.)

Part XII j Reconciliation of Expenses per Audited Financial Statements With Expenses per Return.
Complete if the organization answered "Yes" to Form 990, Part IV, line 12a.
1

Total expenses and losses per audited financial statements

Amounts included on line 1 but not on Form 990, Part IX, line 25:

Other losses

2a
2b
2c

Other (Describe in Part XI11.)

2d

Donated services and use of facilities

a
b
c
d
e

5,083,684

Prior year adjustments

Add lines 2a through 2d


3 Subtract line 2e from line 1
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part Vlll, line 7b
b Other (Describe in Part Xlll.)

5,641.
2e

5,641
5,078,043

4c

610.
5,078,653

4a

610

4b

c Add lines 4a and 4b


Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.)

Part Xtlfl Supplemental Information.


Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1 b and 2b; Part V, line 4; Part X, line 2; Part XI,
lines 2d and 4b; and Part Xll, lines 2d and 4b. Also complete this part to provide any additional information.

PART I V , L I N E

2B:

E X P L A N A T I O N ; THE A S S O C I A T I O N MAINTAINS CUSTODY ACCOUNTS CONTAINING


CONTRIBUTIONS A V A I L A B L E FOR VARIOUS PARENTING CLUB PROGRAMS O F F E R E D BY

THE

ASSOCIATION.

PART V, L I N E

4;

E X P L A N A T I O N : THE A S S O C I A T I O N ' S ENDOWMENT FUNDS ARE


D E S I G N A T E D PROGRAMS OR

TO

INTENDED FOR

THE

ENHANCE THE O P E R A T I O N OF THE A S S O C I A T I O N

AS

D E S I G N A T E D BY THE BOARD.

PART X, L I N E 2
E X P L A N A T I O N : THE Y DOES NOT
2

jg f
2

TAKE UNCERTAIN

TAX

Schedule D (Form 990) 2013

13

16401031

ENTER INTO TRANSACTIONS OR

783673

85222

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2 0 1 3 . 0 4 0 3 0 THE F A M I L Y YOUNG MEN'S CHRI 8 5 2 2 2

THE F A M I L Y YOUNG MEN'S C H R I S T I A N


A S S O C I A T I O N OF MARION AND POLK C O U N T I E S
Part Xlll Supplemental Information (continued)

Schedule D (Form 990) 2013

P O S I T I O N S THAT WOULD R E Q U I R E ADJUSTMENT


STATEMENTS UNDER FASB ASC 7 4 0 ,

INCOME T A X E S .

INFORMATION RETURNS ARE NO LONGER


A U T H O R I T I E S FOR YEARS

PART X I , L I N E
RESALE

TOTAL TO SCHEDULE

D, PART X I , L I N E

2D

5,641.

4B - OTHER ADJUSTMENTS:
610 .

2D - OTHER ADJUSTMENTS:
3,,641.

ITEMS

2,,000.

REIMBURSEMENT OF GRANT FUNDS


TOTAL TO SCHEDULE

PART X I I , L I N E

31, 2 010.

2,000.

NONCASH DONATIONS

RESALE

TAXING

3,641.

REIMBURSEMENT OF GRANT FUNDS

PART X I I , L I N E

I N A D D I T I O N , THE Y ' S

ADJUSTMENTS;

ITEMS

PART X I , L I N E

I N THE F I N A N C I A L

S U B J E C T TO EXAMINATION BY

P R I O R TO DECEMBER

2D - OTHER

TO OR D I S C L O S U R E

9 3 - 0 3 8 6 9 8 2 PageS

D, PART X I I , L I N E

4B - OTHER

NONCASH DONATIONS

2D

5,,641.

ADJUSTMENTS;
610.

Schedule O (Form 990) 2013


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2 0 1 3 . 0 4 0 3 0 THE F A M I L Y YOUNG MEN'S C H R I 85222

Transactions With Interested Persons

SCHEDULE L

O M B No. 1545-0047

(Form 990 or 990-EZ) Complete if the organization answered "Yes" on Form 990, Part IV, line 25a, 25b, 26, 27, 28a,
28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.
Attach to Form 990 or Form 990-EZ. See separate instructions.
Department of the Treasury
Information about Schedule L (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
Internal Revenue Service

(a) Name of disqualified person

(b) Relationship between disqualified


person and organization

Open T d Public
Inspection

Employer identification number

THE F A M I L Y YOUNG MEN'S C H R I S T I A N


A S S O C I A T I O N OF MARION AND POLK C O U N T I E S
Excess Benefit Transactions (section 501(c)(3) and section 501(c)(4) organizations only).

Name of the organization

Part 1

2013

93-0386982

(d) Corrected?
No
Yes

(c) Description of transaction

Enter the amount of tax incurred by the organization managers or disqualified persons during the year under

section 4958
3 Enterthe amount of tax, if any, on line 2, above, reimbursed by the organization

Part II

$.
$.

Loans to and/or From Interested Persons.


Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a or Form 990, Part IV, line 26; or if the organization

reported an amount on Form 990, Part X, line 5,6, or 22.


(e) Original
(b) Relationship (c) Purpose (d) Loan to or
(a) Name of
from the
with organization
of loan
principal amount
interested person
organization?
To

CHARLES HUDKINSBOARD MERENOVATI


FORMER BRENOVATI
GUY G R E I D E R
GERARD AND V I C T F O R M E R BRENOVATI
M I K E AND GLENDAFORMER BRENOVATI
A - F INVESTMENTSFORMER BRENOVATI
GARTH AND JOAN FORMER BRENOVATI
THE P H I L L I P P A Y FORMER BRENOVATI

(f) Balance due

Yes

From

X
X
X

(9) In
default?

15,000
15 000
15,000
15,000
15,000
15,000
10,000

15 000
15,000
15,000
15,000
15,000
15,000
10,000
y

Total

|(h) Approved] (i) Written


by board or
committee? agreement?

No

Yes

X
X
X

X
X

No

Yes

No

X
X
X
X
X

X
X

100,000

Partill j Grants or Assistance Benefiting Interested Persons.


W U I M | J I C I C II l i l t s WI V j U l M t O U U I 1.

(a) Name of interested person

(b) Relationship between


interested person and
the organization

(c) Amount of
assistance

LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

(d) Type of
assistance

(e) Purpose of
assistance

Schedule L (Form 990 or 990-EZ) 2013

S E E PART V FOR CONTINUATIONS

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THE F A M I L Y YOUNG MEN'S C H R I S T I A N


A S S O C I A T I O N OF MARION AND POLK COUNTIES
Part IVJ Business Transactions Involving Interested Persons.

Schedule L (Form 990 or 990-EZ) 2013

Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(b) Relationship between interested
(c) Amount of
transaction
person and the organization

93-0386982

(d) Description of
transaction

(a) Name of interested person

Page2

(e) Sharing of
organization's
revenues?
Yes

No

Part V I Supplemental Information


Provide additional information for responses to questions on Schedule L (see instructions).

SCHEDULE L , PART I I ,

LOANS TO AND FROM I N T E R E S T E D PERSONS

( A ) NAME OF PERSON: CHARLES

HUDKINS J R

( B ) R E L A T I O N S H I P WITH ORGANIZATION: BOARD MEMBER


( C ) PURPOSE OF LOAN: RENOVATING THE T E E N

CENTER

( A ) NAME OF PERSON: GUY G R E I D E R


( B ) R E L A T I O N S H I P WITH ORGANIZATION: FORMER BOARD MEMBER
( C ) PURPOSE OF LOAN: RENOVATING THE T E E N C E N T E R

( A ) NAME OF PERSON: GERARD AND V I C T O R I A

BERGER

( B ) R E L A T I O N S H I P WITH ORGANIZATION: FORMER BOARD MEMBER


( C ) PURPOSE OF LOAN: RENOVATING THE T E E N C E N T E R

( A ) NAME OF PERSON: MIKE AND GLENDA SMITH


( B ) R E L A T I O N S H I P WITH ORGANIZATION: FORMER BOARD MEMBER
( C ) PURPOSE OF LOAN: RENOVATING THE T E E N CENTER

( A ) NAME OF PERSON: A - F INVESTMENTS I N C


( B ) R E L A T I O N S H I P WITH ORGANIZATION: FORMER BOARD MEMBER
( C ) PURPOSE OF LOAN: RENOVATING THE T E E N C E N T E R
Schedule L (Form 990 or 990-EZ) 2013
332132
09-25-13

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THE F A M I L Y YOUNG MEN'S C H R I

85222

THE F A M I L Y YOUNG MEN'S C H R I S T I A N


A S S O C I A T I O N OF MARION AND POLK C O U N T I E S
j Supplemental Information

Schedule L (Form 990 or 990-EZ)

Part V

93-0386982

a Q

e2

Complete this part to provide additional information for responses to questions on Schedule L (see instructions).

( A ) NAME OF PERSON; GARTH AND

JOAN BRANDAW

( B ) R E L A T I O N S H I P WITH ORGANIZATION; FORMER BOARD MEMBER


( C ) PURPOSE OF LOAN; RENOVATING THE T E E N C E N T E R

( A ) NAME OF PERSON; THE

P H I L L I P P A Y L I V I N G TRUST

( B ) R E L A T I O N S H I P WITH ORGANIZATION; FORMER BOARD MEMBER


( C ) PURPOSE OF LOAN; RENOVATING THE T E E N

332461

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783673 85222

CENTER

Schedule L (Form 990 or 990-EZ)

28
2 0 1 3 . 0 4 0 3 0 THE F A M I L Y YOUNG MEN'S C H R I

85222

(Form 990 or 990-EZ)

Information ahmit ^ h a H n l B

Name of the organizatio n

THE

FAMILY

O IPftrm Q O n n r OOn_P7\ nnrl He inotri ir*tinne at WU/UI

YOUNG

ASSOCIATION
990,

HEALTHY

PART

HEALTHY

AND

SPIRIT,
FOR

FORM

PART

990,

FOR

FORM

PART

EXPLANATION:
FINANCE

MIND

I I I ,

THE

DIRECTOR

990,

PART

EXPLANATION;
REQUIRED

T O READ

COMPLETE

THE

FORM

990,

EXPLANATION:
COMPARISONS
OTHER

THE

EXPERIENCE,
THE

FORM

CANDIDATE

990,

PART

PROGRAMS

FOR

B , LINE

FORM

SECTION

CHIEF

WE H A V E

I S T O PUT

THAT

BEEN

BUILD A

SERVING

OFORGANIZATION

OUR

MISSION:

B , LINE

CONFLICT

SECTION

ETC.

KEY

EMPLOYEES

OF INTEREST

I SD E T E R M I N E D
YMCA

OF LIKE

CANDIDATE'S
THE

OF DIRECTORS

C , LINE

AND

QUESTIONNAIRE

NATIONAL

PERFORMANCE,

THE

BUSINESS

POLICY

ARE
AND

ANNUALLY.

15A;

COMPENSATION

TO THE

AND

12C:

DISCLOSURE

AND

OFFICER

TO F I L I N G .

DIRECTORS/TRUSTEES

SECTION

BOARD

EXECUTIVE

9 9 0PRIOR

ORGANIZATION'S

CEO'S

V I ,

MISSION

11;

B , LINE

OFFICERS,

TO THE

ALL.

1 , DESCRIPTION

ATTRIBUTABLE

PAST

PRACTICE

MISSION:

1 6 0 YEARS.

OF REGIONAL

FACTORS

OF ORGANIZATION

THROUGH

Employer identification number


93-0 386982

COUNTIES

1 6 0 YEARS.

REVIEW

V I ,

POLK

OUR

SECTION

THE

AND

Open to Pu
Iii lnsnectitin

nni//fnrmQQn

ADC

CHRISTIAN

RESPONSIBILITY.

BODY

CONFIDENTIAL

PART

OF MARION

ORGANIZATION'S

V I ,

ALL

AND

MEN'S

DESCRIPTION

INTO

LINE

NEARLY

V I ,

1,

SOCIAL

NEARLY

COMMUNITY

990,

LINE

PRINCIPLES

COMMUNITY

FORM

I ,

LIVING

CHRISTIAN

2013

Complete to provide information for responses to specific questions on


Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.

Department of the Treasury


Internal Revenue Service

FORM

O M B No. 1545-0047

Supplemental Information to Form 990 or 990-EZ

SCHEDULE 0

THE

SIZE

YUSA

AND

COMPENSATION

SEARCH
FOR

BY

COMMITTEE

SALARY

POPULATION.
INCLUDE

THEN

YEARS O F

RECOMMENDS

APPROVAL.

1 9 :

LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Schedule O (Form 990 or 990-EZ) (2013)

332211
09-04-13

29
16401031

783673

85222

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THE

FAMILY

YOUNG

MEN'S

CHRI

85222

Schedule O (Form 990 or 990-EZ) (2013)


Name of the organization
THE F A M I L Y

Page 2

YOUNG MEN'S C H R I S T I A N
A S S O C I A T I O N OF MARION AND POLK C O U N T I E S

Employer identification number

93-0386982

E X P L A N A T I O N : THE ORGANIZATION MAKES I T S GOVERNING DOCUMENTS A V A I L A B L E UPON


REQUEST.

^H

Schedule O (Form 990 or 990-EZ) (2013)

2
A 3

16401031

783673 85222

30
2 0 1 3 . 0 4 0 3 0 THE F A M I L Y YOUNG MEN'S CHRI

85222

THE FAMILY YMCA OF MARION


AND POLK
COUNTIES
FINANCIAL STA
TEMENTS
Years Ended December 31, 2013 and 2012

GROVE, MUELLER & SWANK, RC


CERTIFIED PUBLIC A C C O U N T A N T S A N D C O N S U L T A N T S

475 Cottage Street NE, Suite 200, Salem, Oregon 97301


(503) 581-7788

INDEPENDENT

AUDITOR'S

REPORT

Board of Directors
The Family Y M C A of Marion and Polk Counties
685 Court Street N E
Salem, Oregon 97301

We have audited the accompanying financial statements of The Family Y M C A of Marion and Polk Counties
("the Y " ) (a nonprofit organization), which comprise the statements of financial position as of December 31,
2013 and 2012, and the related statements of activities and cash flows for the years then ended, and the related
notes to the financial statements.

Management's Responsibility for the Financial Statements


Management is responsible for the preparation and fair presentation of these financial statements in
accordance with accounting principles generally accepted in the United States of America; this includes the
design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of
financial statements that are free from material misstatement, whether due to fraud or error.

Auditor's Responsibility
Our responsibility is to express an opinion on these financial statements based on our audits. We conducted
our audits in accordance with auditing standards generally accepted in the United States of America. Those
standards require that we plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free from material misstatement.
A n audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
financial statements. The procedures selected depend on the auditor's judgment, including the assessment of
the risks of material misstatement of the financial statements, whether due to fraud or error. In making those
risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation
of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not
for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we
express no such opinion. A n audit also includes evaluating the appropriateness of accounting policies used and
the reasonableness of significant accounting estimates made by management, as well as evaluating the overall
presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
audit opinion.

Opinion
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial
position of the Y as of December 31, 2013 and 2012, and the changes in its net assets and its cash flows for the
years then ended in accordance with accounting principles generally accepted in the United States of America.

/CERJIFItfD

PUBLIC

November 4, 2014

ACCOUNTANTS

THE FAMILY
YMCA OF MARION
AND
STATEMENTS
OF FINANCIAL
POSITION
DECEMBER 31, 2013 AND 2012

POLK

COUNTIES

2012

2013
ASSETS
Current

Assets

Cash and cash equivalents - unrestricted

Cash and cash equivalents - restricted


Certificates of deposit

96,648

130,145

3,778

12,180

44,764

44,703

110,316

53,310

Receivables, net of allowance of $9,438


for 2013 and 2012

11,418

Prepaid expenses
Total Current
Interest

Assets

in Funds Held in Trust

Land, Buildings

and Equipment,

net

Loan Fees, net


Total

Assets

LIABILITIES
Current

AND NET

266,924

240,338

639,351

594,538

1,390,505

1,459,205

7,256

7,509

2,304,036

72,924

2,301,590

ASSETS

Liabilities

Checks not presented to bank

73,467

66,939

115,000

115,000

Accounts payable

256,934

178,989

Accrued liabilities

374,363

259,070

55,526

80,337

948,214

711,748

1,036,449

1,091,954

1,984,663

1,803,702

249,795

187,817

Temporarily

44,578

285,071

Permanently

25,000

25,000

69,578

310,071

319,373

497,888

Current portion of long-term debt


Notes payable to related parties

11,413

Custody account liabilities

Deferred revenue and support


Total Current
Long-term

Liabilities

Liabilities

Long-term debt, net of current portion


Total
Net

Liabilities

Assets

Unrestricted
Restricted

Total Net

Assets

Total Liabilities

and Net

Assets

The accompanying

notes are an integral part of the financial


-3-

2,304,036

statements.

2,301,590

THE FAMILY
YMCA OF MARION
AND POLK
STATEMENTS
OF
ACTIVITIES
YEARS ENDED DECEMBER
31, 2013 AND 2012

COUNTIES

2013
Temporarily
Restricted

Unrestricted
REVENUE, PUBLIC SUPPORT
INVESTMENT
INCOME
Revenue and public support

Permanently
Restricted

Total

AND

Program service fees


Membership dues
Contributions
Rent, net
United Way
Special events and other

2,725,597
1,401,310
367,234

186,235

108,979

2,725,597
1,401,310
553,469
108,979

39,816

39,816

4,642,936

186,235

4,829,171

Net gain on funds held in trust

4,696
44,359

2,579
24,364

7,275
68,723

Total Investment

49,055

26,943

75,998

4,691,991

213,178

4,905,169

Total Revenue and Public

Support

Investment income
Interest and dividends

Income

NET ASSETS
RELEASED
FROM
RESTRICTIONS

452,031

(452,031)

EXPENSES
Program services
Family services
Membership
Youth and camping
Silver Falls
Monmouth/Independence
Santiam
Total Program

2,701,379
180,099
489,589
251,422
263,212
287,799

Expenses

Supporting services
Management and general
Fundraising
Total Supporting
Total

CHANGE

as

Expenses

IN NET

NET ASSETS,

Services

ASSETS

4,173,500

4,173,500

854,745
53,799

1,640

856,385
53,799

908,544

1,640

910,184

5,082,044

1,640

5,083,684

61,978

(240,493)

187,817

285,071

(178,515)

Beginning of year

restated

NET ASSETS,

2,701,379
180,099
489,589
251,422
263,212
287,799

End of year

249,795

44,578

497,888

25,000
$

25,000

319,373

2012
Temporarily
Restricted

Unrestricted

2,776,122
1,399,185
292,595
111,549
294
82,160

Total

i
248,905

2,776,122
1,399,185
541,500
111,549
294
82,160

4,661,905

248,905

4,910,810

4,378
39,324

1,877
16,853

6,255
56,177

43,702

18,730

62,432

4,705,607

267,635

4,973,242

(248,905)

1,364,099
835,673
507,960
261,619
232,674
166,448

3,368,473

248,905

1,364,099
835,673
507,960
261,619
232,674
166,448

Permanently
Restricted

3,368,473

1,515,409
10,403

1,456

1,525,812

1,456

1,527,270

4,894,285

1,456

4,895,743

60,227

17,274

77,501

127,590

267,797

25,000

420,387

187,817

1,516,867
10,403

285,071

3i

77?e accompanying

25,000

497,888

notes are an integral part oj the financial


-4-

statements.

THE FAMILY
YMCA OF MARION
AND POLK
STA TEMENTS OF CASH
FLOWS
YEARS ENDED DECEMBER
31. 2013 AND 2012

COUNTIES

2012

2013
CASH FLOWS

FROM

OPERATING

ACTIVITIES

Cash received from program service fees

Cash received from membership dues


Cash received from public support
Cash paid to employees and suppliers
Interest paid

Net Cash Provided

2,815,893

1,423,173

1,385,443

708,328

730,526

(4,666,080)

(4,762,381)

(73,939)

(64,196)
105,285

Purchase of land, building, and equipment

(6,486)

(189,434)

Distributions from funds held in trust

25,937

24,462

5,187

5,050

FROM INVESTING

Activities

7,335

CASH FLOWS

by Operating

2,615,853

CTIVITIES

Interest and dividends received net of fees

Net Cash Provided


CASH FLOWS

FROM

by (Used in) Investing

FINANCING

Activities

24,638

(159,922)

ACTIVITIES

Net change in line of credit

(97,933)

Proceeds from long-term borrowing

171,933

Principal payments on long-term debt

(73,872)

(59,494)

Principal payments on notes payable to related parties


Net Cash Provided
NET CHANGE

IN

Activities

(73,872)

CASH

CASH,

Beginning

CASH,

End of year

SUPPLEMENTAL

by (Used in) Financing

(10,000)

of year

DISCLOSURE

CASH FLOW IN FORMA

4,506

(41,899)

(50,131)

142,325

192,456

100,426

24,895

OF

TION

Noncash investing activities:


Assets acquired under capital lease

142,325

2012

2013
RECONCILIATION

OF CHANGE

TO NET CASH PROVIDED

IN NET

ASSETS

B Y OPERA TING A

CTIVITIES

Change in net assets


Adjustments

to reconcile

net cash provided

change

by operating

(178,515)

activities:

Depreciation

100,081

Amortization

106,909

253

Net change in value of funds held in trust

1,073

(75,937)

(62,406)

Change in allowance for bad debts


Increase

(decrease)

assets and

77,501

in net assets to

in cash due to changes

(1,964)
in

liabilities:

Receivables

(57,006)

(14,812)

Prepaid expenses

(11,418)

32,769

Checks in excess of deposits

72,924

Accounts payable

77,945

(11,094)

Custody accounts liabilities

(11,413)

(98,259)

Accrued liabilities

115,293

37,766

Deferred revenue and support

(24,811)

37,828

Certificates of deposit

Net Cash Provided

(61)

by Operating

The accompanying

Activities

notes are an integral part of the financial


- 5-

7,335

statements.

(26)

105,285

THE FAMILY
YMCA OF MARION
AND POLK
NOTES TO FINANCIAL
STATEMENTS
YEARS ENDED DECEMBER
31 2013 AND 2012
THE

COUNTIES

ORGANIZATION

The Family Y M C A of Marion and Polk Counties ("the Y " ) is an Oregon nonprofit corporation and was founded in
1892. The Y works every day to further the goals and mission of the Y M C A of the U S A in Marion and Polk
Counties. The Y M C A of the U S A strives to solve many of the issues Americans are most concerned about. For
decades, the Y has offered programs that help kids reach their potential, that help families and individuals achieve
better health outcomes and that encourage everyone to get involved and make their community a better place. The
aim is to bring more services to more people in the key areas of Youth Development, Healthy Living and Social
Responsibility. No other nonprofit is quite like the Y M C A of the U S A . With a footprint in more than 10,000
communities, the Y M C A of the U S A is best positioned to meet unique community needs and respond to chronic
and emerging community issues, such as overall school readiness among youth and children; unprecedented
lifestyle health crises among adults and children due to poor nutrition and inactivity; ongoing struggles of families
to balance work, family and civic responsibilities and the betterment of communities by providing outlets for
volunteerism and civic leadership.
The Family Y M C A of Marion and Polk Counties offers group fitness, aquatics, dance, martial arts, gymnastics,
sports and leagues, camps, child development, early childhood and school age enrichment from its main facility in
Salem and its branch facilities in Silverton, Stayton, and Monmouth/Independence. In recent years, the Y has
become the largest provider of childcare services in Marion and Polk Counties, serving children each day at 22
different sites while also meeting the health and fitness needs of its members. The Y gives scholarships and other
financial assistance to those in need.
The Y owns a 16-unit apartment complex adjacent to its main facility in Salem that is occupied by tenants and
employees (1 unit is used for storage). The complex is managed by a third party who charges 10% of rents
collected each month.
Programs
The Y ' s primary programs are as follows:
Family

Services

The Y provides early childhood education for kids age six weeks through kindergarten, including opportunities
to explore and learn through developmentally appropriate activities. The School Age Child Care program
provides a unique balance of fun, learning, and physical development through planned, safe activities set to biweekly themes.
Membership
Membership in the Y changes lives. By joining the Y , one is improving their health and wellness through
individual workouts, group fitness classes, aquatics, martial arts and more. No person is denied a membership
due to the inability to pay, as financial assistance is available for those who qualify.
Youth and

Camping

Youth sports programs include Learn Abouts (designed to involve parents in the learning process of the sport
along with their child), youth basketball, gymnastics and movement, dance, aquatics, and much more. The
summer day camp for kids in grades 1 - 9 is located on an 80+ acre camp site offering boating, field sports and
group games, archery, swimming, crafts, hiking and exploring. The Y ' s resident camp is located in the largest

THE FAMIL Y YMCA OF MARION


AND POLK
NOTES TO FINANCIAL STATEMENTS
(Continued)
YEARS ENDED DECEMBER
31, 2013 AND 2012
THE ORGANIZATION
Programs

COUNTIES

(Continued)

(Continued)

Youth and Camping

(Continued)

state park in Oregon (Silver Falls State Park) and offers traditional camp programs that build a healthy spirit,
mind, and body for all.
Silver

Falls

This branch manages the City of Silverton's pool and provides swimming lessons, several summer specialty
camps, sports camps and day camps. Specialty camps include music, veterinary, tennis B M X and adventure
camps for elementary age children. Youth sports programs include track, cheerleading, soccer and basketball.
Branches
The Y ' s primary branch locations are as follows:
Monmouth/Independence
This branch manages the City of Independence's outdoor pool during the summer months and provides summer
swimming lesson and open family swims. Summer camps include specialty camps, adventure camps, sports
camps and cheerleading camps. Youth sports are year round and include soccer and basketball.
Santiam
This branch serves Sublimity and Stayton with seasonal youth sports programs, including track and summer
specialty camps, day camps and sports camps utilizing city, school district and other community facilities.

SUMMAR
Basis of

Y OF SIGNIFICANT

ACCOUNTING

POLICIES

Presentation

Net assets, as well as all balances and transactions, are presented based on the existence or absence of donorimposed restrictions. Accordingly, the net assets of the Y , and changes therein, as classified and reported as
follows:
Unrestricted

net assets - Net assets not subject to donor-imposed restrictions.

Temporarily restricted net assets - Net assets subject to donor-imposed stipulations that will be met either by
actions of the Y and/or the passage of time.
Permanently restricted net assets - Net assets subject to donor-imposed stipulations that require the principal to
be maintained permanently by the Y . The income from these assets is available for operations as specified by
the donor.

THE FAMILY
YMCA OF MARION
AND POLK
NOTES TO FINANCIAL
STATEMENTS
(Continued)
YEARS ENDED DECEMBER
31. 2013 AND 2012
SUMMARY

OF SIGNIFICANT

Basis of Presentation

ACCOUNTING

COUNTIES

POLICIES

(Continued)

(Continued)

Expenses are reported as decreases in unrestricted net assets. Gains and losses on investments and other assets or
liabilities are reported as increases or decreases in unrestricted net assets unless their use is restricted by explicit
donor stipulations or by law. Expirations of temporary restrictions on net assets (i.e., the donor-stipulated
purpose has been fulfilled and/or the stipulated time period has lapsed) are reported as assets released from donor
restrictions.
Revenue

and Public

Support

Revenue and public support are considered available for unrestricted use unless specifically restricted by the
funding source. The Y ' s Board of Directors may designate the use of previously unrestricted funds in order to
emphasize the intended use of those funds in the future. These funds may be released from such designations at
any time.
The Y ' s primary sources of revenue are program service fees, membership dues, contributions and grants.
Accounting principles generally accepted in the United States of America require revenue from these sources to
be recognized when earned. In certain circumstances, however, the Y recognizes revenue when it is received
rather than when it is earned. Management believes the effect of this departure on the Y ' s financial statements is
immaterial.
Certain donated materials, supplies and services ("in-kind donations") are recorded by the Y when received if
their fair market value can be reasonably estimated and if various other criteria are met in accordance with F A S B
A S C 958-605, Revenue
Recognition.
Cash

Equivalents

The Y considers all short-term, highly liquid investments with original maturities of three months or less to be
cash equivalents. The Y had no cash equivalents at December 31, 2013 or 2012.
Land, Buildings

and

Equipment

Land, buildings and equipment are stated at cost (if purchased) or their estimated fair value (if donated). The cost
of property and equipment purchased in excess of $500 is capitalized. Maintenance and repairs of a routine nature
are charged to operations as incurred; additions and improvements are capitalized. Gains and losses from sales or
retirements are included in the statement of activities.
Accounting principles generally accepted in the United States of America require the cost of depreciable assets to
be charged to operations over their expected useful lives in a systematic and rational manner, with consideration
given to salvage value. The Y records depreciation using the straight-line method over the estimated useful lives
of the related assets, but does not assign salvage values to all assets. Management believes the effect of this
departure on the Y ' s financial statements is immaterial.

THE FAMILY
YMCA OF MARION
AND POLK
NOTES TO FINANCIAL STATEMENTS
(Continued)
YEARS ENDED DECEMBER
31, 2013 AND 2012
SUMMARY

OF SIGNIFICANT

Land, Buildings

ACCOUNTING

and Equipment

COUNTIES

POLICIES

(Continued)

(Continued)

The estimated useful lives of the Y ' s depreciable assets are as follows:
Buildings and improvements
Land improvements
Equipment
Vehicles
Furniture and fixtures
Leased equipment

5 to 39 years
20 years
5 to 15 years
5 years
5 to 10 years
5 years

Amortization of exercise equipment under capital lease agreements is classified as depreciation expense for
financial reporting.
Impairment

of Long-Lived

Assets

Long-lived assets (i.e., land, buildings and equipment) are evaluated for impairment whenever events or changes
in circumstances indicate the carrying amount of an asset may not be fully recoverable. Management evaluates
the carrying amount of its long-lived assets using estimated future cash flows, operating income and property tax
values. Management believes there was no impairment of long-lived assets during either of the years ended
December 31, 2013 or 2012.
Concentrations

of Risk

The Y ' s cash and certificates of deposit subject the Y to concentrations of potential credit risk. The Y limits its
risk by depositing cash and certificates of deposit with established financial institutions as follows at December
31:
2013
Demand deposits with financial institutuions
Certificates of deposit
Petty cash
Total Cash and Cash

Equivalents

2012

99,868
44,764
558

142,325
44,703
-

145,190

187,028

At December 31, 2013 and 2012, all of the Y ' s non-interest bearing deposits are fully insured by the Federal
Deposit Insurance Corporation ("FDIC"), whereas interest bearing deposits are insured up to $250,000.
Cash-restricted consists of custody account liabilities as well as other small donor restricted cash accounts.
Interest

in Funds Held in Trust

The Y ' s interest in funds held in trust (i.e., funds owned by the Oregon Community Foundation, "OCF") consists
of securities which are exposed to interest rate, market and credit risks. Due to the risk level associated with these
investment securities, it is at least reasonably possible that valuation changes will occur in the near term and that
such changes could materially affect the Y ' s interest in these funds and, therefore, the amounts reported in the
statement of financial position.

-9-

THE FAMILY
YMCA OF MARION
AND POLK
NOTES TO FINANCIAL STATEMENTS
(Continued)
YEARS ENDED DECEMBER
31, 2013 AND 2012
SUMMARY

OF SIGNIFICANT

ACCOUNTING

COUNTIES

POLICIES

(Continued)

Receivables
Receivables also subject the Y to concentrations of potential credit risk; however, the Y attempts to limit its
exposure to losses on receivables by maintaining a broad membership and donor base.
Deferred

Revenue

Deferred revenue is generally recorded when revenue is received in advance of the related program services to be
provided and totaled $55,526 and $80,337 at December 31, 2013 and 2012, respectively. However, when
deferred revenue is not readily identifiable, it is recorded when received.
Fundraising

Costs

The Y conducts fundraising activities which include appeals for contributions. These activities include the
President's Roundtable and other special events. The Y allocated payroll and related costs totaling $ and $10,403
to fundraising activities based on estimated time spent supporting these activities during the years ended
December 31, 2013 and 2012, respectively.
Advertising

Costs

Advertising costs are charged to operations as incurred and totaled $46,229 and $45,904 during the years ended
December 31, 2013 and 2012, respectively.
Income

Taxes

The Y is exempt from federal and state taxation under Section 501(c)(3) of the Internal Revenue Code.
Accordingly, no income tax provision is recorded.
The Y does not enter into transactions or take uncertain tax positions that would require adjustment to or
disclosure in the financial statements under F A S B A S C 740, Income Taxes. In addition, the Y ' s information
returns are no longer subject to examination by taxing authorities for years prior to December 31, 2010.
Use of

Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United
States of America requires management to make estimates and assumptions that affect certain reported amounts
and disclosures. Accordingly, actual results could differ from those estimates.

- 10-

THE FAMILY
YMCA OF MARION
AND POLK
NOTES TO FINANCIAL STATEMENTS
(Continued)
YEARS ENDED DECEMBER
31. 2013 AND 2012
PRIOR PERIOD

ADJUSTMENTS

COUNTIES

AND RECLASSIFICA

TIONS

During the year ended December 31, 2013, The Y identified and recorded property that had been donated to the
Y M C A in 2001 in the amount of $163,050. The correction resulted in a $130,151 increase to Land, Buildings
and Equipment, net of accumulated depreciation, with a corresponding increase in unrestricted net assets. The Y
also performed analysis and identified and corrected 2012 deferred revenue which resulted in an increase of
$40,881 to deferred revenue and an increase in program service fees for the year ended December 31, 2013. In
addition to the adjustments above, certain reclassifications have been made to the 2012 financial statement
presentation to correspond to the current year's format. Total net assets and change in net assets are unchanged
due to the reclassification.

RECEIVABLES
Receivables consist of the following at December 31:
2013
Contribution pledges
Grants
Other

30,560
44,040
45,199

2012
$

119,799

28,404
8,219
26,170
62,793

Less:
(9,483)

Allowance for uncollectible receivables

Total Accounts

Receivable

110,316

(9,483)

53,310

Receivables are stated at cost and are unsecured. Management determines receivables are past due based on
individual agreements and charges off accounts when they are determined uncollectible. Receivables aged more
than 90 days past due totaled $9,268 and $14,066 at December 31, 2013 and 2012, respectively.
The Y determines its allowance for uncollectible receivables by considering a number of factors, including the
length of time receivables are past due, the member or donor's ability to pay and previous collection history, as
well as the economy as a whole.

INTEREST

IN FUNDS

HELD IN

TRUST

The Y ' s interest in funds held in trust ($639,351 and $594,538 at December 31, 2013 and 2012, respectively)
consists of investment owned by the Oregon Community Foundation ("OCF"). These funds are not held in a
depository account but rather are in an "endowment fund" that is legally owned by the O C F . Under United States
Treasury Regulations, all community foundation endowment fund agreements must include terms which grant the
community foundation's Board of Directors the authority to modify restrictions and conditions of the fund
agreement under certain circumstances (often referred to as "variance power"). As a result, all component funds are
considered to be part of a single public charity, in this case the O C F .

- 11 -

THE FAMIL Y YMCA OF MARION


AND POLK
NOTES TO FINANCIAL STATEMENTS
(Continued)
YEARS ENDED DECEMBER
31, 2013 AND 2012
INTEREST

IN FUNDS

HELD IN TRUST

COUNTIES

(Continued)

The O C F variance power clause reads: "Whenever, in the sole judgment of the board of directors (without the
necessity of the approval of any participating trustee, custodian or agent), any restriction or condition on the
distribution of funds for any specified charitable, educational, or scientific purposes or to specified organizations or
governmental units becomes, in effect, unnecessary, incapable of fulfillment, or inconsistent with the charitable,
educational, and scientific needs of the state of Oregon, the board of directors may, by the affirmative vote of a
majority of its members, order such modification of such restriction or condition and such application of the whole
or any part of the principal or income of the funds as in its judgment is then necessary to serve more effectively the
charitable, educational, and scientific purposes of the Corporation."
The O C F accounts for these funds in accordance with F A S B A S C 958, Not-for-Profit
Entities, which states that is a
community foundation accepts a contribution from an agency and agrees to transfer those assets and/or the
investment return on those assets back to the agency, then those contributions are presented as both an asset and a
liability on the financial statements of the community foundation (i.e., the O C F ) , and as an asset on the financial
statements of the agency (i.e., the Y ) . This treatment is for financial statement presentation purposes only as the
legal ownership of these funds remains with the O C F .
The Y has designated its interest in funds held in trust at the O C F as follows at December 31:
2012

2013
Undesignated

614,351

Total Interest

in Funds Held in Trust

639,351

569,538
25,000

25,000

Permanently restricted

594,538

The activity for the Y ' s interest in funds held in trust at the O C F is summarized as follows for the years ended
December 31:
2012

2013
Balance, beginning of year

594,538

561,644
50,828

Unrealized gains (losses)

46,887

Realized gains (losses)

21,836

5,349

7,275

6,031

(25,937)

(24,462)

(5,248)

(4,852)

Interest and dividend income


Grants, scholarships, and distributions
Administrative expenses

Uniform Prudent

Management

639,351

Balance, end of year

of Institutional

Funds Act of2006

("UPMIFA

594,538

")

On June 22, 2007, the Uniform Prudent Management of Institutional Funds Act ( U P M I F A ) was signed into law
in the state of Oregon and was implemented at the Y effective January 1, 2008. This new law revises the
Uniform Management of Institutional Funds Act (UM1FA) which has governed Oregon charitable institutions
with respect to the management, investment and expenditure of endowment funds since 1972.

- 12-

THE FAMILY
YMCA OF MARION
AND POLK
NOTES TO FINANCIAL STATEMENTS
(Continued)
YEARS ENDED DECEMBER
31, 2013 AND 2012
INTEREST

IN FUNDS

Uniform Prudent

HELD IN TRUST

Management

of Institutional

COUNTIES

(Continued)
Funds Act of2006

(" UPMIFA ")

(Continued)

The Y ' s investments consist of an individual fund held at the O C F (described above) established for a variety of
purposes. The fund includes both donor-restricted funds and funds designated by the Y ' s Board of Directors.
Interpretation

of Relevant

Law

The Endowment Committee of the Y has interpreted the State Prudent Management of Institutional Funds Act
(SPMIFA) as requiring the preservation of the fair value of the original gift as of the gift date of the donorrestricted endowment funds absent explicit donor stipulations to the contrary. As a result of this interpretation,
the Y classifies as permanently restricted net assets (a) the original value of gifts donated to the permanent
endowment, (b) the original value of subsequent gifts to the permanent endowment, and (c) accumulations to
the permanent endowment made in accordance with the direction of the applicable donor gift instrument at the
time the accumulation is added to the fund, if any. The remaining portion of the donor-restricted endowment
fund that is not classified in permanently restricted net assets is classified in temporarily restricted net assets
until those amounts are appropriated for expenditure by the Board of Directors in a manner consistent with the
standard of prudence prescribed by SPMIFA. In accordance with S P M I F A , the Y considers the following
factors in making a determination to appropriate or accumulate donor-restricted endowment funds:
1.
2.
3.
4.
5.
6.
7.

The duration and preservation of the fund


The purposes of the Y and the donor-restricted funds
General economic conditions
The possible effects of inflation and deflation
The expected total return from the income and/or appreciation of investments
Other resources of the Y
The investment policies of the Y

Return Objectives

and Risk

Parameters

The investment objective of the fund is to retain (at a minimum) and, when possible, increase the purchasing
power of the funds, while at the same time providing a reasonable return for distribution to meet current Y
needs. The funds are managed and invested in good faith and with the care an ordinary prudent person in a like
position would exercise under similar circumstances. The Y expected the funds to provide an average rate of
return of approximately 8% annually. Actual returns in any given year may vary from this amount, however.
Strategies

Employed

for Achieving

Objectives

The O C F follows a total-return strategy in which investment decisions are made with the intent of maximizing
the long-term total return of the portfolio, combining market value changes (realized and unrealized) and
current yield (interest and dividends). The O C F invests in a mixture of equities, fixed-income investments, and
alternative investment classes such as hedge funds, distressed debt, private investments and cash.
The O C F utilizes the services of investment managers with proven records of performance in domestic and
international markets, equity management, fixed-income management, and/or mixed-asset management. O C F
managers with responsibility for equity management have demonstrated skill managing assets within but not
necessarily including all of the following styles: core (including index funds), growth, value, small
capitalization and non U.S. equities.

- 13-

THE FAMILY
YMCA OF MARION
AND POLK
NOTES TO FINANCIAL STATEMENTS
(Continued)
YEARS ENDED DECEMBER
31, 2013 AND 2012
INTEREST

IN FUNDS

Uniform Prudent
Spending

HELD

Management

IN TRUST
of Institutional

Policy and How Investment

COUNTIES

(Continued)
Funds Act of2006

Objectives

("UPMIFA

Relate to the Spending

")

(Continued)

Policy

Each year the O C F board sets an annual payout rate for the coming year'based on their Investment Committee's
10-year projection of investment return. Currently, if the projected 10-year return is 9% or above, the payout
will be 5%; if the projected return is below 9%, the payout will be 4.5%. The payout is calculated using a 13quarter trailing average of fund market value. New permanent funds are invested for a minimum of six months
before being included in the valuation for distribution.
Fair Value

Measurements

Investments are reported at estimated fair value as determined by the Y based upon a fair value hierarchy, adopted
in July 2008, which prioritizes the input techniques used to measure fair value. The hierarchy gives the highest
priority to level 1 measurements and the lowest priority to level 3 measurements:
Level 1 - Inputs that reflect unadjusted quoted prices in active markets for identical assets or liabilities that the Y
has the ability to access at the measurement date;
Level 2 - Inputs other than quoted prices that are observable for the asset or liability either directly or indirectly,
including inputs in markets that are not considered to be active; and
Level 3 - Inputs that are unobservable.
An asset's fair value measurement level within the fair value hierarchy is based on the lowest level of any input that
is significant to the fair value measurement. Valuation techniques must maximize the use of observable inputs and
minimize the use of unobservable inputs.
Due to the pooled nature of the funds held by O C F , all are considered level 3.

- 14-

THE FAMILY
YMCA OF MARION
AND POLK
NOTES TO FINANCIAL STATEMENTS
(Continued)
YEARS ENDED DECEMBER
31. 2013 AND 2012
LAND,

BUILDINGS

AND

COUNTIES

EQUIPMENT

Land, buildings and equipment are pledged as collateral for the Y's operating lines of credit, long-term debt and
notes payable to related parties and consist of the following at December 31:
2013
$

Land and land impovements


Building and building improvements
Construction in process
Vehicles
Furnitures, fixtures and leased equipment
Computer equipment under capital lease

Less accumulated depreciation


$

626,244

2012
$

626,244

4,234,747

4,234,747

17,180

12,000

214,342

214,342

1,020,813

994,611

20,886

20,886

6,134,212

6,102,830

(4,743,707)

(4,643,626)

1,390,505

1,459,204

Depreciation expense charged to operations totaled $100,081 and $106,909 for the years ended December 31, 2013
and 2012, respectively.
The Y's exercise equipment under capital leases (classified under furniture and fixtures) has accumulated
depreciation of $187,248 and a carrying value of $212,001. The computer equipment under capital lease has
accumulated depreciation of $10,117 and a carrying value of $10,769.
Included in land, buildings and improvements is an apartment complex with an aggregate cost of $242,173 and
accumulated depreciation totaling $194,173 at December 31, 2013. Future minimum rentals on non-cancelable
leases are insignificant.
Certain land and buildings, with a carrying amount of $163,050, was granted to the Y M C A by a donor in 2001.
These assets were added to the books during 2012. This property was donated for the express purpose of the Y
developing a site in Independence, Oregon.

- 15-

THE FAMILY
YMCA OF MARION
AND POLK
NOTES TO FINANCIAL STATEMENTS
(Continued)
YEARS ENDED DECEMBER
31. 2013 AND 2012
LONG-TERM

COUNTIES

DEBT

Long-term debt consists of the following at December 31:


2013

2012

Note payable to Columbia Bank in monthly installments of $7,355


including interest at 5.75% through December 2013 (at which time
interest will be based on the F H L B Index plus 3.5% thereafter);
balloon payment of approximately $600,000 is due in January 2020;
secured by a first trust deed on real property and subject to
a business loan agreement.

915,285

948,880

Note payable to the City of Salem in monthly installments of $555,


including interest at 3.0%; matures in January 2020; unsecured.

38,105

43,962

81,608

89,805

1,600

9,230

52,507

67,016

Note payable to M A P S Credit Union in monthly installments of $855


including interest at 4.25% through December 2012 (at which time
interest will be based on WSJ Prime index plus 1% not to exceed
6%); matures in February 2024; secured by a second deed of trust
on real property.
Capital lease payable to Bank of the West in monthly installments of
$543, including imputed interest at 11.3%; matures in February
2014; secured by computer equipment.
Capital lease payable to Macrolease in monthly installments of
$1,462, including imputed interest at 5.03%; matures in March
2017; secured by exercise and electronics equipment.
Capital lease payable to Macrolease in monthly installments of
$269, including imputed interest at 4.20%; matures in December
2015; secured by exercise equipment.

6,174

Capital lease payable to N E C in monthly installments of


$360, including imputed interest at 11.3%; matures in May
2018; secured by telephone equipment.

14,637
1,109,916

Less: current portion

1,158,893

(73,467)
$

-16-

1,036,449

(66,939)
$

1,091,954

THE FAMILY
YMCA OF MARION
AND POLK
NOTES TO FINANCIAL STATEMENTS
(Continued)
YEARS ENDED DECEMBER
31, 20 J3 AND 2012
LONG-TERM

DEBT

COUNTIES

(Continued)

Scheduled principal payments on long-term debt, including payments on capital leases, are summarized below for
the years ending December 31:
Year

Ending

December

31,

2014

73,467

2015

74,858

2016

75,503

2017

63,257

2018

60,319

Thereafter

762,513
$

1,109,916

Payments on capital leases included in the schedule above exclude imputed interest as these amounts are not
significant.
Business

Loan

Agreement

The note payable to Columbia Bank is subject to a business loan agreement which contains a "Balanced Fiscal
Year-End Financial Condition" requirement, which is defined as no deficit balance after all revenues and expenses
are recorded (exclusive of extraordinary gains and losses). Expenses include all operating expenses, capital
expenditures, interest expense and debt service, but exclude non-cash items (i.e., depreciation and amortization).
The Y was not in compliance with this covenant for the year ended December 31, 2013. The Y has received a
waiver from the bank for this violation.

NOTES

PA YABLE

TO RELA TED

PARTIES

In May 2004 certain board members and other individuals ("the constituents") loaned the Y a total of $150,000
under nine notes which are due and payable on the earliest of (1) the stated due dates of the individual loans or (2)
the sale of the Teen Center, or commencement of improvements to the Teen Center as part of a plan under which
the Y elects to remain in its current location.
These notes are secured by a subordinated trust deed on real property. Interest is paid quarterly at the Wall Street
Journal prime rate plus 3% (6.25% at December 31, 2013) and totaled $7,188 and $4,519 for the years ended
December 31, 2013 and 2012, respectively.
The Y owed the constituents $115,000 and $115,000 at December 31, 2013 and 2012, respectively, and has not
repaid any of the loans totaling $115,000 that were due by December 31, 2013. The constituents have indicated
that these notes are demand notes, and do not expect to demand repayment in the near term.

- 77-

THE FAMILY
YMCA OF MARION
AND POLK
NOTES TO FINANCIAL STATEMENTS
(Continued)
YEARS ENDED DECEMBER
31, 2013 AND 2012
PERMANENTLY

RESTRICTED

NET

COUNTIES

ASSETS

Permanently restricted net assets consist of investments in perpetuity, the income from which is expendable to
support young adult scholarships, totaling $25,000 at December 31, 2013 and 2012.

ASSETS

RELEASED

FROM DONOR

RESTRICTIONS

Certain assets were released from donor restrictions by incurring expenses which satisfied the purposes specified by
donors as follows during the year ended December 31:
2013

2012

Donor restrictions accomplished:


Silver Falls (including pool)

75,198

61,880

Family Services:
Childcare
Pool
Youth sports
Health & Wellness

24,085

22,544

50

2,435

18,129

4,160

146,332

47,458

Youth and Camping

23,775

Monmouth/Independence

40,973

10,000

121,670

89,907

1,819

10,521

North Santiam School District


Other:
Youth & Government

RETIREMENT
YMCA Retirement

452,031

248,905

PLANS
Fund

The Young Men's Christian Association Retirement Fund sponsors a defined contribution retirement plan under
provisions of Internal Revenue Code Section 401(a) for local Y employees who have attained age 21, completed
two years of employment and have been credited with 1,000 hours of employment within each of any two 12
month periods. Employer contributions are mandatory and were based on 8.0% of eligible compensation.
Contributions charged to operations under this plan totaled $82,879 and $100,658 for years ended December 31,
2013 and 2012, respectively.
403(b)

"SmartAccount"

Although the Y does not contribute to this plan, the Y also offers a 403(b) "Smart Account" for all of its
employees, regardless of age, length of service or hours worked. Under this plan, employees can elect to defer up
to 25% of pre-tax wages; however, the contribution limit is reduced to 17% for those employees participating in
the 401(a) plan noted above.

-18-

THE FAMILY
YMCA OF MARION
AND POLK
NOTES TO FINANCIAL
STATEMENTS
(Continued)
YEARS ENDED DECEMBER
31, 2013 AND 2012
COMMITMENTS
Operating

AND

COUNTIES

CONTINGENCIES

Leases

The Y leases its Santiam facility under an agreement which expired in February 2015. Rent expense charged to
operations under this lease totaled $8,775 and $8,247 for the years ended December 31, 2013 and 2012,
respectively.
The Y leases 45 parking spaces for its members under an agreement with First Presbyterian Church of Salem
which expires in June 2014. Rent expense charged to operations under this lease totaled $16,632 and $18,144 for
each of the years ended December 31,2013 and 2012.
The Y leases a 4-H Center ("Camp Greider") under an agreement which expires in August 2031. Rent expense
charged to operations under this lease totaled $14,587 and $8,431 for the years ended December 31, 2013 and
2012, respectively.
The Y leases the Silver Creek Falls State Park Camp under an agreement which requires payments based on $4
per occupant per day and expires in December 2017. Rent expense charged to operations under this agreement
totaled $41,750 and $38,950 for the years ended December 31, 2013 and 2012, respectively.
The Y leases three copy machines and a mailing system under agreements expiring through July 2019. Rent
expense charged to operations under these agreements totaled $20,682 and $17,078 for the years ended December
31, 2013 and 2012, respectively.
The Y also leases several facilities on a month-to-month basis. Rent expense charged to operations for these
facilities is summarized below for the years ended December 31:
2013
$

Childcare facilities

2012

45,728

6,036

Employee parking facility


$

51,764

30,720
9,480

40,200

The aggregate minimum lease commitment under all non-cancelable operating leases with terms of more than one
year are estimated as follows for the years ending December 31:
Year

Ending

December

31,

2014

2015

43,552
43,552

- 19-

87,104

THE FAMILY
YMCA OF MARION
AND POLK
NOTES TO FINANCIAL
STATEMENTS
(Continued)
YEARS ENDED DECEMBER
31, 2013 AND 2012
COMMITMENTS
Operating

AND CONTINGENCIES

Leases

COUNTIES

(Continued)

(Continued)

Rent expense charged to operations under all operating leases totaled $164,015 and $147,728 for the years ended
December 31, 2013 and 2012, respectively.
Software

License

Agreements

The Y leases various software modules from Daxko, L L C under agreements which expire in February 2015.
License fees charged to operations under these agreements totaled $52,060 and $3,200 for the years ended
December 31, 2013 and 2012, respectively.
National

Affiliation

The Y is a member of the Young Men's Christian Association ( Y - U S A ) under an agreement which requires the Y
to pay annual membership dues (assessed at 2% of certain revenue). Payments charged to operations under this
agreement totaled $39,393 and $68,671 for the years ended December 31, 2013 and 2012, respectively. At
December 13, 2013 the Y was delinquent in making payments to the Y - U S A in the amount of $109,411. The Y
and Y - U S A have made arrangements for this amount to be repaid over a period of 3 years. This amount due has
been left in current liabilities, as the Y - U S A could demand payment at any time.
Unemployment

Insurance

The Y is self-insured for unemployment compensation which could result in higher annual expense fluctuations
than a fully-insured plan; however, management believes that maintaining this type of plan is a reasonable and
prudent risk.
The liability for outstanding claims and claims incurred, but not reported (IBNR) at December 31, 2013 cannot be
reasonably estimated; however, the Y has established a restricted cash account ($477 at December 31, 2013) to be
used for future claims. The Y uses a third party administrator (501(c) Agencies Trust) to manage its
unemployment claims.

CHARITABLE

TRUSTS

HELD

OUTSIDE

THE

ORGANIZATION

In February 2008 the Y was named a 20% beneficiary of the Washburn Family Fund held at the O C F (total fund
balance of approximately $155,000). The Y expects to receive a 5% annual cash distribution from its 20%
beneficial interest in the fund's market value ($2,000 was distributed to the Y in December 2013). The Washburn
Family Fund has also made an additional $25,000 available to the Y for a future capital campaign; however, this
"promise to give" has not been recorded in the accompanying financial statements.

-20-

THE FAMILY
YMCA OF MARION
AND POLK
NOTES TO FINANCIAL
STATEMENTS
(Continued)
YEARS ENDED DECEMBER
31, 2013 AND 2012
SUBSEQUENT

COUNTIES

VENTS

Management has evaluated subsequent events through November 4, 2014, the date on which the financial
statements were available to be issued. Management is not aware of any subsequent events that require recognition
or disclosure in the financial statements.
In February 2014, $150,000 was distributed from the Oregon Community Foundation Endowment to fund current
operations. The Board of Directors and management have determined that the amount be repaid in payments of
$7,500 per month over 22 months.

-21 -

Form 8868 (Rev. 1-2014)

Page 2

If you are filing for an Additional (Not Automatic) 3-Month Extension, complete only Part II and check this box
Note. Only complete Part II if you have already been granted an automatic 3-month extension on a previously filed Form 8868.
If you are filing for an Automatic 3-Month Extension, complete only Part I (on page 1).

Part II |

File by the

Name of exempt organization or other filer, see instructions.

filing your

Employer identification number (EIN) or

THE F A M I L Y YOUNG MEN'S C H R I S T I A N


A S S O C I A T I O N OF MARION AND POLK C O U N T I E S

due date for


return. S e e

Lx]-

Additional (Not Automatic) 3-Month Extension of Time. Only file the original (no copies needed).

Type or
print

>

93-0386982

Number, street, and room or suite no. If a P.O. box, see instructions.

Social security number (SSN)

685 COURT S T NE

instructions.

City, town or post office, state, and ZIP code. For a foreign address, see instructions.

SALEM,

OR

97301

Enter the Return code for the return that this application is for (file a separate application for each return)

| 0 | 1

Application

Return

Return

Is For

Code
01

Form 990 or Form 990-EZ


Form 990-BL

Application
Is For

Code

02

Form 1041-A

08

Form 4720 (individual)


Form 990-PF

03
04

Form 4720 (other than individual)


Form 5227

09

Form 990-T (sec. 401 (a) or 408(a) trust)


Form 990-T (trust other than above)

05
06

Form 6069

11

Form 8870

12

10

STOP! Do not complete Part II if vou were not alreadv granted an automatic 3-month extension on a previouslv filed Form 8868.

THE ORGANIZATION
685 COURT S T NE 503-399-2757

The books are in the care of


Telephone N o .

SALEM,

OR 9 7 3 0 1

Fax No.
If the organization does not have an office or place of business in the United States, check this box .

If this is for a Group Return, enter the organization's four digit Group Exemption Number (GEN)
box
. If it is for part of the group, check this box n
4
I request an additional 3-month extension of time until

. If this is for the whole group, check this


and attach a list with the names and EINs of all members the extension is for.

NOVEMBER 1 5 ,

For calendar year 2 0 1 3

If the tax year entered in line 5 is for less than 12 months, check reason:

, or other tax year beginning

2014.
, and ending
Initial return

Final return

Change in accounting period

State in detail why you need the extension

ADDTIONAL T I M E

8a
b

I S NEEDED TO F I L E A COMPLETE AND ACCURATE R E T U R N .

If this application is for Forms 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any
nonrefundable credits. See instructions.

8a

0.

tax payments made. Include any prior year overpayment allowed as a credit and any amount paid
previously with Form 8868.

8b

0.

Balance due. Subtract line 8b from line 8a. Include your payment with this form, if required, by using
EFTPS (Electronic Federal Tax Payment System). See instnjctions.

8c

0.

If this application is for Forms 990-PF, 990-T, 4720, or 6069, enter any refundable credits and estimated

Signature and Verification must be completed for Part II only.


Under penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements, and to the best of my knowledge and belief,
it is true, correct, and complete, and that I am authorized to prepare this form.
Signature

'4AJL, f. bfAAfcdVX

Title

CPA

Date

Form 8868 (Rev. 1-2014)

^1

323842
12-31-13

09460812

783673

85222

2013.04010

THE F A M I L Y YOUNG M E N ' S CHRI 8 5 2 2 2

8868

Application for Extension of Time To File an


Exempt Organization Return

Form
(Rev. January 2014)

Department of the Treasury


Internal Revenue Service

OMB No. 1545-1709

File a separate application for each return.

Information about Form 8868 and its instructions is at

www.irs.gov/form8868.

If you are filing for an Automatic 3-Month Extension, complete only Part I and check this box

^> LX]

If you are filing for an Additional (Not Automatic) 3-Month Extension, complete only Part II (on page 2 of this form).
Do not complete Part II unless you have already been granted an automatic 3-month extension on a previously filed Form 8868.
Electronic filing (e-file). You can electronically file Form 8868 if you need a 3-month automatic extension of time to file (6 months for a corporation
required to file Form 990-T), or an additional (not automatic) 3-month extension of time. You can electronically file Form 8868 to request an extension
of time to file any of the forms listed in Part I or Part II with the exception of Form 8870, Information Return for Transfers Associated With Certain
Personal Benefit Contracts, which must be sent to the IRS in paper format (see instructions). For more details on the electronic filing of this form,
visit www.irs.aov/efile and click on e-file for Charities & Nonprofits.

Part I I

Automatic 3-Month Extension of Time. Only submit original (no copies needed).

A corporation required to file Form 990-T and requesting an automatic 6-month extension - check this box and complete
Part I only

>

All other corporations (including 1120-C filers), partnerships, REMICs, and trusts must use Form 7004 to request an extension of time
to file income tax returns.
_ ^ _. , ..
.
Type or

Name of exempt organization or other filer, see instructions.

print

THE F A M I L Y YOUNG MEN'S C H R I S T I A N


A S S O C I A T I O N OF MARION AND POLK C O U N T I E S

File by the
due date for
filing your
return. See
instructions.

Employer identification number (EIN) or

93-0386982

Number, street, and room or suite no. If a P.O. box, see instructions.

Social security number (SSN)

685 COURT S T NE
City, town or post office, state, and ZIP code. For a foreign address, see instructions.

SALEM,

OR

97301

Enter the Return code for the return that this application is for (file a separate application for each return)

| Q| 1

Application
Is For
Form 990 or Form 990-EZ

Return

Return
Code
01
02

Form 990-BL
Form 4720 (individual)

03

Application
Is For
Form 990-T (corporation)

Code
07

Form 1041-A

08
09

Form 990-PF

04

Form 4720 (other than individual)


Form 5227

Form 990-T (sec. 401 (a) or 408(a) trust)

05

Form 6069

11

Form 990-T (trust other than above)

06

Form 8870

12

THE ORGANIZATION
S T NE

The books are in the care of


685 COURT
Telephone N o . 5 0 3 - 3 9 9 - 2 7 5 7

SALEM,

OR 9 7 3 0 1

Fax No.

If the organization does not have an office or place of business in the United States, check this box

If this is for a Group Return, enter the organization's four digit Group Exemption Number (GEN)

box
1

10

I I

. If this is for the whole group, check this

I I. If it is for part of the group, check this box L~~1 and attach a list with the names and EINs of all members the extension is for.
I request an automatic 3-month (6 months for a corporation required to file Form 990-T) extension of time until

AUGUST 1 5 ,

2014

, to file the exempt organization return for the organization named above. The extensigj

is for the organization's return for:


Lx]

calendar year 2 0 1 3

CZI tax year beginning

or
, and ending
C Z Initial return

.
[Of-

If the tax year entered in line 1 is for less than 12 months, check reason:

LZH Final return

3a

If this application is for Forms 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any
nonrefundable credits. See instructions.

3a

0.

If this application is for Forms 990-PF, 990-T, 4720, or 6069, enter any refundable credits and
estimated tax payments made. Include any prior year overpayment allowed as a credit.

3b

0.

Balance due. Subtract line 3b from line 3a. Include your payment with this form, if required,

bv using EFTPS (Electronic Federal Tax Payment System). See instructions.


3c
$
0.
Caution. If you are going to make an electronic funds withdrawal (direct debit) with this Form 8868, see Form 8453-EO and Form 8879-EO for payment
instructions.
LHA

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

323841
12-31-13

16120425

783673

85222

Form 8868 (Rev. 1-2014)

2 0 1 3 . 0 3 0 3 0 THE F A M I L Y YOUNG MEN'S CHRI 8 5 2 2 2

Form 8868 (Rev. 1-2014)

Page 2

Lx]

If you are filing for an Additional (Not Automatic) 3-Month Extension, complete only Part II and check this box
Note. Only complete Part II if you have already been granted an automatic 3-month extension on a previously filed Form 8868.
* If you are filing for an Automatic 3-Month Extension, complete only Part I (on page 1).

Part III

Name of exempt organization or other filer, see instructions.

Type or
print
File by the

return. S e e

Employer identification number (EIN) or

THE F A M I L Y YOUNG M E N ' S C H R I S T I A N


A S S O C I A T I O N OF MARION AND POLK C O U N T I E S

due date for


filing your

Additional (Not Automatic) 3-Month Extension of Time. Only file the original (no copies needed).

93-0386982

Number, street, and room or suite no. If a P.O. box, see instructions.

Social security number (SSN)

685 COURT S T NE

instructions.

City, town or post office, state, and ZIP code. For a foreign address, see instructions.

SALEM,

OR

97301

Enter the Return code for the return that this application is for (file a separate application for each return)
Application

Return

Is For
Form 990 or Form 990-EZ

Code
01
02

Form 990-BL
Form 4720 (individual)

]Q| 1

Application
Is For

Return
Code

Form 1041-A

08

03

Form 4720 (other than individual)

09

Form 990-PF

04

Form 5227

Form 990-T (sec. 401(a) or 408(a) trust)

05

Form 6069

10
11

Form 990-T (trust other than above)

06

Form 8870

12

STOP! Do not complete Part II if vou were not alreadv granted an automatic 3-month extension on a previouslv filed Form 8868.

THE O R G A N I Z A T I O N
685 COURT S T NE 503-399-2757

The books are in the care of


Telephone N o .

SALEM,

OR 9 7 3 0 1

Fax No.

If the organization does not have an office or place of business in the United States, check this box

If this is for a Group Return, enter the organization's four digit Group Exemption Number (GEN)

If this is for the whole group, check this


and attach a list with the names and EINs of all members the extension is for.

box
. If it is for part of the group, check this box
4
I request an additional 3-month extension of time until

NOVEMBER 1 5 ,

For calendar year 2 0 1 3

If the tax year entered in line 5 is for less than 12 months, check reason:

Change in accounting period


State in detail why you need the extension

, or other tax year beginning

ADDTIONAL T I M E

8a

2014.
, and ending
Initial return

Final return

I S NEEDED TO F I L E A COMPLETE AND ACCURATE R E T U R N .

If this application is for Forms 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any
nonrefundable credits. See instructions.

8a

0.

tax payments made. Include any prior year overpayment allowed as a credit and any amount paid
previously with Form 8868.

8b

0.

Balance due. Subtract line 8b from line 8a. Include your payment with this form, if required, by using
EFTPS (Electronic Federal Tax Payment System). See instructions.

8c

0.

b If this application is for Forms 990-PF, 990-T, 4720, or 6069, enter any refundable credits and estimated

Signature and Verification must be completed for Part II only.


Under penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements, and to the best of my knowledge and belief,
it is true, correct, and complete, and that I am authorized to prepare this form.
Signature

JjOfMiZ, f. (LaSs3cSY\

Title

CPA

Date

(J

Form 8868 (Rev. 1 -2014)

323842
12-31-13

09460812

783673

85222

2 0 1 3 . 0 4 0 1 0 THE FAMTLY YnTTOn

MRN'.q

P H R T

n^ooi

8868

Application for Extension of Time To File an


Exempt Organization Return

Form
(Rev. January 2014)

Department of the Treasury


Internal R e v e n u e Service

OMB No. 1545-1709

File a separate application for each return.

Information about Form 8868 and its instructions is at

www.irs.gov/form8868.

If you are filing for an Automatic 3-Month Extension, complete only Part I and check this box
If you are filing for an Additional (Not Automatic) 3-Month Extension, complete only Part II (on page 2 of this form).

fxl

Do not complete Part II unless you have already been granted an automatic 3-month extension on a previously filed Form 8868.
Electronic filing (e-file). You can electronically file Form 8868 if you need a 3-month automatic extension of time to file (6 months for a corporation
required to file Form 990-T), or an additional (not automatic) 3-month extension of time. You can electronically file Form 8868 to request an extension
of time to file any of the forms listed in Part I or Part II with the exception of Form 8870, Information Return for Transfers Associated With Certain
Personal Benefit Contracts, which must be sent to the IRS in paper format (see instructions). For more details on the electronic filing of this form,
visit www.irs.gov/efile and click on e-file for Charities & Nonprofits.

Part I |

Automatic 3-Month Extension of Time. Only submit original (no copies needed).

A corporation required to file Form 990-T and requesting an automatic 6-month extension - check this box and complete
Part I only

All other corporations (including 1120-C filers), partnerships, REMICs, and trusts must use Form 7004 to request an extension of time
to file income tax returns.
_ ^
Type or
print

Name of exempt organization or other filer, see instructions.

Employer identification number (EIN) or

THE F A M I L Y YOUNG M E N ' S C H R I S T I A N


A S S O C I A T I O N OF MARION AND POLK C O U N T I E S

File by the
due date for
filing your
return. S e e
instructions.

93-0386982

Number, street, and room or suite no. If a P.O. box, see instructions.

Social security number (SSN)

685 COURT S T NE
City, town or post office, state, and ZIP code. For a foreign address, see instructions.

SALEM,

OR

97301

Enter the Return code for the return that this application is for (file a separate application for each return)

1 0 I1

Application

Return

Return

Is For
Form 990 or Form 990-EZ

Code
01
02

Form 990-BL

08
09

04

Form 4720 (other than individual)


Form 5227

05

Form 6069

11

06

Form 8870

12

03

Form 990-T (sec. 401 (a) or 408(a) trust)


Form 990-T (trust other than above)

THE ORGANIZATION
S T NE -

SALEM,

OR 9 7 3 0 1

If the organization does not have an office or place of business in the United States, check this box

If this is for a Group Return, enter the organization's four digit Group Exemption Number (GEN)
1

10

Fax No.

box

Code
07

Form 1041-A

Form 4720 (individual)


Form 990-PF

The books are in the care of


685 COURT
Telephone N o . 5 0 3 - 3 9 9 - 2 7 5 7

Application
Is For
Form 990-T (corporation)

EZ3 If it is for part of the group, check this box I

1 I

. If this is for the whole group, check this

I and attach a list with the names and EINs of all members the extension is for.

I request an automatic 3-month (6 months for a corporation required to file Form 990-T) extension of time until

AUGUST 1 5 ,

2014

, to file the exempt organization return for the organization named above. The extension

is for the organization's return for:


Lx]

calendar year 2 0 1 3 or
tax year beginning

, and ending

If the tax year entered in line 1 is for less than 12 months, check reason:

I Initial return

3a

If this application is for Forms 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any
nonrefundable credits. See instructions.

If this application is for Forms 990-PF, 990-T, 4720, or 6069, enter any refundable credits and
estimated tax payments made. Include any prior year overpayment allowed as a credit.

I Final return

3a

0.

3b

0.

Balance due. Subtract line 3b from line 3a. Include your payment with this form, if required,
by using EFTPS (Electronic Federal Tax Payment System). See instructions.

3c
$
0.
Caution. If you are going to make an electronic funds withdrawal (direct debit) with this Form 8868, see Form 8453-EO and Form 8879-EO for payment
instructions.
LHA

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

323841
12-31-13

16120425

783673

85222

Form 8868 (Rev. 1-2014)

2 0 1 3 . 0 3 0 3 0 THE F A M I L Y YOUNG M E N ' S CHRI

85222