public disclosure copy 990 return of organization exempt ...€¦ · form 990 (2019) page 6 part vi...

Form 990

Department of the Treasury Internal Revenue Service

Return of Organization Exempt From Income TaxUnder section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)

Do not enter social security numbers on this form as it may be made public.

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2019Open to Public

Inspection

A For the 2019 calendar year, or tax year beginning , 2019, and ending , 20

B Check if applicable:

Address change

Name change

Initial return

Final return/terminated

Amended return

Application pending

C Name of organization

Doing business as

Number and street (or P.O. box if mail is not delivered to street address) Room/suite

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

D Employer identification number

E Telephone number

F Name and address of principal officer:

G Gross receipts $

H(a) Is this a group return for subordinates? Yes No

H(b) Are all subordinates included? Yes No

If “No,” attach a list. (see instructions)

H(c) Group exemption number

I Tax-exempt status: 501(c)(3) 501(c) ( ) (insert no.) 4947(a)(1) or 527

J Website:

K Form of organization: Corporation Trust Association Other L Year of formation: M State of legal domicile:

Part I Summary

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1 Briefly describe the organization’s mission or most significant activities:

2 Check this box if the organization discontinued its operations or disposed of more than 25% of its net assets.3 Number of voting members of the governing body (Part VI, line 1a) . . . . . . . . . 3

4 Number of independent voting members of the governing body (Part VI, line 1b) . . . . 4

5 Total number of individuals employed in calendar year 2019 (Part V, line 2a) . . . . . 5

6 Total number of volunteers (estimate if necessary) . . . . . . . . . . . . . . 6

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

b Net unrelated business taxable income from Form 990-T, line 39 . . . . . . . . . 7b

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Prior Year Current Year

8 Contributions and grants (Part VIII, line 1h) . . . . . . . . . . . .9 Program service revenue (Part VIII, line 2g) . . . . . . . . . . .

10 Investment income (Part VIII, column (A), lines 3, 4, and 7d) . . . . . .11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) . . .12 Total revenue—add lines 8 through 11 (must equal Part VIII, 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) . . . . . .15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)16a Professional fundraising fees (Part IX, column (A), line 11e) . . . . . .

b Total fundraising expenses (Part IX, column (D), line 25) 17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e) . . . . .18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) .19 Revenue less expenses. Subtract line 18 from line 12 . . . . . . . .

Beginning of Current Year End of Year

20 Total assets (Part X, line 16) . . . . . . . . . . . . . . . .21 Total liabilities (Part X, line 26) . . . . . . . . . . . . . . . .22 Net assets or fund balances. Subtract line 21 from line 20 . . . . . .

Part II 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

Here

Signature of officer Date

Type or print name and title

Paid

Preparer

Use Only

Print/Type preparer’s name Preparer's signature Date Check if self-employed

PTIN

Firm’s name

Firm’s address

Firm’s EIN

Phone no.

May the IRS discuss this return with the preparer shown above? (see instructions) . . . . . . . . . . . . Yes No

For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11282Y Form 990 (2019)

THE YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER SEATTLE (6871)

91-0482710

909 FOURTH AVENUE (206) 382-5003

SEATTLE, WA 98104 130,235,449

JOHN LAMB ✔

SAME AS C ABOVE✔

WWW.SEATTLEYMCA.ORG✔ 1877 WA

THE YMCA IS FOR YOUTH DEVELOPMENT,

HEALTHY LIVING, AND SOCIAL RESPONSIBILITY.

28

28

4,467

2,098

0

0

24,648,071 33,412,384

72,736,597 76,561,799

2,161,081 3,557,419

490,668 489,159

100,036,417 114,020,761

1,278,818 1,561,712

60,722,960 66,895,239

0 0

2,127,705

37,656,565 40,623,965

99,658,343 109,080,916

378,074 4,939,845

229,644,299 254,214,614

54,286,870 66,619,436

175,357,429 187,595,178

JOHN LAMB, SVP & CFO

COLLEEN RAMIRES P01251320

MOSS ADAMS LLP 91-0189318

999 THIRD AVENUE, SUITE 2800, SEATTLE, WA 98104 (206) 302-6500✔

PUBLIC DISCLOSURE COPY

THE YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER SEATTLE (6871)- 91-0482710

1 7/2/2020 2:41:07 PM

Form 990 (2019)

Part III Statement of Program Service Accomplishments

Check if Schedule O contains a response or note to any line in this Part III . . . . . . . . . . . . .1 Briefly describe the organization’s mission:

2 Did the organization undertake any significant program services during the year which were not listed on theprior Form 990 or 990-EZ? . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

If “Yes,” describe these new services on Schedule O.

3 Did the organization cease conducting, or make significant changes in how it conducts, any programservices? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

If “Yes,” describe these changes on Schedule O.

4 Describe the organization’s program service accomplishments for each of its three largest program services, as measured byexpenses. 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.

4 a (Code: ) (Expenses $ including grants of $ ) (Revenue $ )

4b (Code: ) (Expenses $ including grants of $ ) (Revenue $ )

4 c (Code: ) (Expenses $ including grants of $ ) (Revenue $ )

4d Other program services (Describe on Schedule O.)(Expenses $ including grants of $ ) (Revenue $ )

4e Total program service expenses Form 990 (2019)

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BUILDING A COMMUNITY WHERE ALL PEOPLE, ESPECIALLY THE YOUNG, ARE ENCOURAGED TO DEVELOP THEIR FULLEST

POTENTIAL IN SPIRIT, MIND, AND BODY.

(CONTINUED ON SCHEDULE O)

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41,295,489 42,502,837

HEALTHY LIVING:

THROUGH OUR 14 BRANCHES AND TWO RESIDENT CAMPS, THE Y EQUIPS PEOPLE OF ALL AGES AND ABILITIES TO BE

THEIR PERSONAL BEST IN SPIRIT, MIND AND BODY. OUR FULL-SERVICE FACILITIES BRING FAMILIES CLOSER

TOGETHER AS THEY BUILD HEALTHY LIFESTYLES, AND TRAINED LIFESTYLES COACHES HELP SET PERSONAL HEALTH

AND WELL-BEING GOALS. OUR CHRONIC DISEASE PREVENTION PROGRAMS HELP FAMILIES AND INDIVIDUALS INCREASE

PHYSICAL ACTIVITY AND IMPROVE NUTRITION TO HELP PROTECT THEIR HEALTH. FOR EXAMPLE, OUR YMCAS HELP

OVERWEIGHT CHILDREN AND THEIR FAMILIES MAKE POSITIVE CHANGES TOGETHER, AND THE YMCA'S DIABETES

PREVENTION PROGRAM HELPS THOSE AT RISK REDUCE THEIR CHANCE OF DEVELOPING DIABETES. SERVICES ARE

OFFERED AT AFFORDABLE FEES FOR THE COMMUNITY AT LARGE, WITH FINANCIAL ASSISTANCE AVAILABLE FOR THOSE

WHO CANNOT AFFORD THE FULL FEE. HEALTH AND WELLNESS PROGRAMS SUPPLEMENT THE PROGRAM FEES, GOVERNMENT

GRANTS, AND CONTRIBUTIONS TO OTHER PROGRAM AREAS.

30,386,813 21,822,301

YOUTH DEVELOPMENT:

THROUGH THE Y, KIDS, TEENS AND YOUNG ADULTS OF ALL SOCIO-ECONOMIC BACKGROUNDS DEVELOP THE CHARACTER

TRAITS AND SKILLS THAT LEAD TO POSITIVE BEHAVIORS AND EDUCATIONAL ACHIEVEMENT. OUR CARING ROLE

MODELS HELP GUIDE YOUTH IN DISCOVERING AND PURSUING THEIR POTENTIAL ACADEMICALLY AND SOCIALLY,

THROUGH A WIDE VARIETY OF ENRICHING PROGRAMS THAT HELP STRENGTHEN FAMILIES AND CREATE COMMUNITY

CONNECTIONS. FOR EXAMPLE, DAY AND OVERNIGHT CAMPS ENABLE YOUTH TO LEARN NEW SKILLS, MAKE NEW

FRIENDS, GAIN CONFIDENCE AND ACQUIRE LEADERSHIP SKILLS. THE Y ALSO PROVIDES HIGH-QUALITY, BEFORE AND

AFTER-SCHOOL DAY CARE THROUGHOUT THE REGION. FINANCIAL ASSISTANCE IS MADE AVAILABLE FOR FEE-BASED

PROGRAMS SO THAT A YOUNG PERSON'S ECONOMIC CIRCUMSTANCES DO NOT PRESENT A BARRIER TO PARTICIPATION.

CONTRIBUTIONS AND GOVERNMENT GRANTS PROVIDE PRIMARY FUNDING FOR PROGRAM EXPENSES.

18,636,159 1,561,712 12,433,435

SOCIAL RESPONSIBILITY:

THE Y HAS BEEN LISTENING AND RESPONDING TO OUR REGION'S MOST CRITICAL SOCIAL NEEDS FOR MORE THAN 135

YEARS. THROUGH EDUCATION AND TRAINING IN NEIGHBORHOODS, CONNECTING DIVERSE DEMOGRAPHIC POPULATIONS,

AND PREVENTING CHRONIC DISEASE AND BUILDING HEALTHIER COMMUNITIES WITH PARTNERS, THE Y FOSTERS CARE

AND RESPECT FOR ALL. ANNUALLY, THE YMCA OF GREATER SEATTLE PROVIDES FREE OR SUBSIDIZED SERVICES SO

THAT INDIVIDUALS AND FAMILIES IN NEED CAN BENEFIT FROM OUR CONFIDENCE-BUILDING, HEALTH-ENHANCING

PROGRAMS LIKE SUMMER CAMP, CHILD CARE, AND FACILITY MEMBERSHIP. WE SERVE THE COMMUNITY WITH

INNOVATIVE HOUSING PROGRAMS THAT PROVIDE YOUTH-AT-RISK, YOUNG ADULTS, AND SINGLE PARENTS WITH

COMPREHENSIVE SUPPORT SERVICES INCLUDING CASE MANAGEMENT, MENTAL HEALTH SERVICES AND LIFE SKILLS

TRAINING. MANY PROGRAMS IN THIS CATEGORY ARE PROVIDED AT NO CHARGE TO THE PARTICIPANT. FINANCIAL

ASSISTANCE IS MADE AVAILABLE FOR FEE-BASED PROGRAMS SO THAT A YOUNG PERSON'S ECONOMIC CIRCUMSTANCES

(CONTINUED ON SCHEDULE O)

90,318,461


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Form 990 (2019)

Part IV Checklist of Required Schedules

Yes No

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

2 Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? . . . 2

3 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 I . . . . . . . . . . . . . . 3

4 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 . . . . . . . . . . . 4

5 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 5

6 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 I . . . . . . . . . . . . . . . . . . . . . . . . 6

7 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 . . . 7

8 Did the organization maintain collections of works of art, historical treasures, or other similar assets? If “Yes,” complete Schedule D, Part III . . . . . . . . . . . . . . . . . . . . . . . . . . 8

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

10 Did the organization, directly or through a related organization, hold assets in donor-restricted endowments or in quasi endowments? If “Yes,” complete Schedule D, Part V . . . . . . . . . . . . . . . 10

11 If the organization’s answer to any of the following questions is “Yes,” then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.

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 VII . . . . . . . . 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, line 16? If “Yes,” complete Schedule D, Part VIII . . . . . . . . 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

f 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, Part X 11f

12 a Did the organization obtain separate, independent audited financial statements for the tax year? If “Yes,” complete Schedule D, Parts XI and XII . . . . . . . . . . . . . . . . . . . . . . . . . . . 12a

b Was the organization included in consolidated, independent audited financial statements for the tax year? If “Yes,” and if the organization answered “No” to line 12a, then completing Schedule D, Parts XI and XII is optional 12b

13 Is the organization a school described in section 170(b)(1)(A)(ii)? If “Yes,” complete Schedule E . . . . 13

14a Did the organization maintain an office, employees, or agents outside of the United States? . . . . . 14a

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 I and IV . . . . . 14b

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 . . . . . . . . . . . 15

16 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to 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 onPart IX, column (A), lines 6 and 11e? If “Yes,” complete Schedule G, Part I (see instructions) . . . . . 17

18 Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c 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 VIII, line 9a? If “Yes,” complete Schedule G, Part III . . . . . . . . . . . . . . . . . . . . . . . 19

20 a Did the organization operate one or more hospital facilities? If “Yes,” complete Schedule H . . . . . . 20a

b If “Yes” to line 20a, did the organization attach a copy of its audited financial statements to this return? . 20b

21 Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II . . . . 21

Form 990 (2019)

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Form 990 (2019)

Part IV Checklist of Required Schedules (continued)Yes No

22 Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals onPart IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III . . . . . . . . . . . . 22

23

Did the organization answer “Yes” to Part VII, Section A, line 3, 4, or 5 about compensation of theorganization’s current and former officers, directors, trustees, key employees, and highest compensatedemployees? If “Yes,” complete Schedule J . . . . . . . . . . . . . . . . . . . . . . 23

24

a

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 24bthrough 24d and complete Schedule K. If “No,” go to line 25a . . . . . . . . . . . . . . . 24a

b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? . . 24b

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? . . . . . . . . . . . . . . . . . . . . . . . . 24c

d Did the organization act as an “on behalf of” issuer for bonds outstanding at any time during the year? . . 24d

25 a Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If “Yes,” complete Schedule L, Part I . . . . . 25a

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 I . . . . . . . . . . . . . . . . . . . . . . . . 25b

26 Did the organization report any amount on Part X, line 5 or 22, for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If “Yes,” complete Schedule L, Part II . . . 26

27

Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of thesepersons? If “Yes,” complete Schedule L, Part III . . . . . . . . . . . . . . . . . . . . 27

28 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, key employee, creator or founder, or substantial contributor? If“Yes,” complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . . 28a

b A family member of any individual described in line 28a? If “Yes,” complete Schedule L, Part IV . . . . 28b

c A 35% controlled entity of one or more individuals and/or organizations described in lines 28a or 28b? If“Yes,” complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . . 28c

29 Did the organization receive more than $25,000 in non-cash contributions? If “Yes,” complete Schedule M 29

30 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If “Yes,” complete Schedule M . . . . . . . . . . . . . . . . 30

31 Did the organization liquidate, terminate, or dissolve and cease operations? If “Yes,” complete Schedule N, Part I 31

32 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If “Yes,”complete Schedule N, Part II . . . . . . . . . . . . . . . . . . . . . . . . . . 32

33 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If “Yes,” complete Schedule R, Part I . . . . . . . . . . . 33

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34

35 a 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 . . 35b

36 Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitablerelated organization? If “Yes,” complete Schedule R, Part V, line 2 . . . . . . . . . . . . . . 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 37

38 Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note: All Form 990 filers are required to complete Schedule O. 38

Part V 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 No

1a Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable . . . . 1a

b Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable . . . . 1b

c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? . . . . . . . . . . . . . . . . . 1c

Form 990 (2019)

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Form 990 (2019)

Part V Statements Regarding Other IRS Filings and Tax Compliance (continued)Yes No

2 a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return 2a

b If at least one is reported on line 2a, did the organization file all required federal employment tax returns? . 2b

Note: If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions) . .3a Did the organization have unrelated business gross income of $1,000 or more during the year? . . . . 3a

b If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation on Schedule O . 3b

4 a 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)? 4a

b If “Yes,” enter the name of the foreign country

See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).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? 5b

c If “Yes” to line 5a or 5b, did the organization file Form 8886-T? . . . . . . . . . . . . . . . 5c

6 a Does the organization have annual gross receipts that are normally greater than $100,000, and did theorganization solicit any contributions that were not tax deductible as charitable contributions? . . . . . 6a

b If “Yes,” did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? . . . . . . . . . . . . . . . . . . . . . . . . . . 6b

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

b If “Yes,” did the organization notify the donor of the value of the goods or services provided? . . . . . 7b

c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? . . . . . . . . . . . . . . . . . . . . . . . . . . . 7c

d If “Yes,” indicate the number of Forms 8282 filed during the year . . . . . . . . 7d

e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? 7e

f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? . 7f

g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? 7g

h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? 7h

8 Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by thesponsoring organization have excess business holdings at any time during the year? . . . . . . . . 8

9 Sponsoring organizations maintaining donor advised funds.

a Did the sponsoring organization make any taxable distributions under section 4966? . . . . . . . . 9a

b Did the sponsoring organization make a distribution to a donor, donor advisor, or related person? . . . 9b

10 Section 501(c)(7) organizations. Enter:a Initiation fees and capital contributions included on Part VIII, line 12 . . . . . . . 10a

b Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities . 10b

11 Section 501(c)(12) organizations. Enter:a Gross income from members or shareholders . . . . . . . . . . . . . . . 11a

b Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) . . . . . . . . . . . . . . . 11b

12a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041? 12a

b If “Yes,” enter the amount of tax-exempt interest received or accrued during the year . . 12b

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

a Is the organization licensed to issue qualified health plans in more than one state? . . . . . . . . 13a

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 . . . . . . . . . . . . . . . . . 13c

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

b If “Yes,” has it filed a Form 720 to report these payments? If “No,” provide an explanation on Schedule O . 14b

15 Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? . . . . . . . . . . . . . . . . . . . . 15

If "Yes," see instructions and file Form 4720, Schedule N.16 Is the organization an educational institution subject to the section 4968 excise tax on net investment income? 16

If "Yes," complete Form 4720, Schedule O.Form 990 (2019)

4,467

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5 7/2/2020 2:41:07 PM

Form 990 (2019)

Part VI Governance, Management, and Disclosure For each “Yes” response to lines 2 through 7b below, and for a “No” response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes on Schedule O. See instructions.Check if Schedule O contains a response or note to any line in this Part VI . . . . . . . . . . . . .

Section A. Governing Body and Management

Yes No

1a Enter the number of voting members of the governing body at the end of the tax year . . 1a

If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain on Schedule O.

b Enter the number of voting members included on line 1a, above, who are independent . 1b

2 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, trustees, or key employees to a management company or other person? . 3

4 Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? 4

5 Did the organization become aware during the year of a significant diversion of the organization’s assets? . 5

6 Did the organization have members or stockholders? . . . . . . . . . . . . . . . . . . 6

7 a 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? . . . . . . . . . . . . . . . . . . . . 7a

b Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? . . . . . . . . . . . . . . . . . 7b

8 Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:

a The governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8a

b Each committee with authority to act on behalf of the governing body? . . . . . . . . . . . . 8b

9 Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If “Yes,” provide the names and addresses on Schedule O . . . . 9

Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)Yes No

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

b If “Yes,” did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization’s exempt purposes? 10b

11a Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? 11a

b Describe in Schedule O the process, if any, used by the organization to review this Form 990.12a Did the organization have a written conflict of interest policy? If “No,” go to line 13 . . . . . . . . 12a

b Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? 12b

c Did the organization regularly and consistently monitor and enforce compliance with the policy? If “Yes,” describe in Schedule O how this was done . . . . . . . . . . . . . . . . . . . . . . 12c

13 Did the organization have a written whistleblower policy? . . . . . . . . . . . . . . . . . 13

14 Did the organization have a written document retention and destruction policy? . . . . . . . . . 14

15 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?

a The organization’s CEO, Executive Director, or top management official . . . . . . . . . . . . 15a

b Other officers or key employees of the organization . . . . . . . . . . . . . . . . . . . 15b

If “Yes” to line 15a or 15b, describe the process in Schedule O (see instructions).

16 a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? . . . . . . . . . . . . . . . . . . . . . . . . 16a

b

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 theorganization’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

18 Section 6104 requires an organization to make its Forms 1023 (1024 or 1024-A, 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.

Own website Another’s website Upon request Other (explain on Schedule O)

19 Describe on 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, address, and telephone number of the person who possesses the organization’s books and records

Form 990 (2019)

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28

28

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WA

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JOHN LAMB, 909 FOURTH AVENUE, SEATTLE, WA 98104-1194, (206) 382-4928


6 7/2/2020 2:41:07 PM

Form 990 (2019)

Part VII Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors

Check if Schedule O contains a response or note to any line in this Part VII . . . . . . . . . . . . .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 ofcompensation. 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 theorganization 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 theorganization, more than $10,000 of reportable compensation from the organization and any related organizations.See instructions for the order in which to list the persons above.

Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.

(A)

Name and title

(B)

Average

hours per week (list any

hours for related

organizations below

dotted line)

(C)

Position (do not check more than one box, unless person is both an officer and a director/trustee)

Individ

ual trustee or d

irector

Institutional trustee

Officer

Key em

ployee

Highest com

pensated em

ployee

Former

(D)

Reportable compensation

from the organization

(W-2/1099-MISC)

(E)

Reportable

compensation from related

organizations

(W-2/1099-MISC)

(F)

Estimated amount of other

compensation from the

organization and related organizations

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

Form 990 (2019)

KATIE O'SULLIVAN 3.0

CHAIR ✔ ✔ 0 0 0

FRANK SHAW 3.0

VICE CHAIR ✔ ✔ 0 0 0

JOHN VYNNE 3.0

PAST VICE CHAIR ✔ ✔ 0 0 0

DIANE DEWBREY 3.0

TREASURER ✔ ✔ 0 0 0

ALISON PRINCE 3.0

SECRETARY ✔ ✔ 0 0 0

AARON PERRINE 1.0

DIRECTOR ✔ 0 0 0

BRENT BEARDALL 1.0

DIRECTOR ✔ 0 0 0

BRIAN SCRENAR 1.0

DIRECTOR ✔ 0 0 0

CAM RAGEN 1.0

DIRECTOR ✔ 0 0 0

CAROLYN KELLY 1.0

DIRECTOR ✔ 0 0 0

DAN PEYOVICH 1.0

DIRECTOR ✔ 0 0 0

DENISE MERLE 1.0

DIRECTOR ✔ 0 0 0

DOUGLAS BOYDEN 1.0

DIRECTOR ✔ 0 0 0

JASON HAMILTON 1.0

DIRECTOR (NOT ACTIVE AS OF 12.31.2019) ✔ 0 0 0


7 7/2/2020 2:41:07 PM

Form 990 (2019)

Part VII Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)

(A)

Name and title

(B)

Average

hours per week (list any

hours for related

organizations below

dotted line)

(C)

Position (do not check more than one box, unless person is both an officer and a director/trustee)

Individ

ual trustee or d

irector


Officer

Key em

ployee

Highest com

pensated em

ployee

Former

(D)

Reportable compensation

from the organization

(W-2/1099-MISC)

(E)

Reportable

compensation from related

organizations

(W-2/1099-MISC)

(F)

Estimated amount of other

compensation from the

organization and related organizations

(15)

(16)

(17)

(18)

(19)

(20)

(21)

(22)

(23)

(24)

(25)

1b Subtotal . . . . . . . . . . . . . . . . . . . . .

c Total from continuation sheets to Part VII, Section A . . . . .

d Total (add lines 1b and 1c) . . . . . . . . . . . . . . .

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

Yes No

3 Did the organization list any former officer, director, trustee, key employee, or highest compensatedemployee on line 1a? If “Yes,” complete Schedule J for such individual . . . . . . . . . . . . 3

4 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from theorganization and related organizations greater than $150,000? If “Yes,” complete Schedule J for such individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

5 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 . . . . . . 5

Section B. Independent Contractors

1 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(C)

Compensation

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

Form 990 (2019)

MADRIENNE WHITE 1.0

DIRECTOR ✔ 0 0 0

MATT GRIFFIN 1.0

DIRECTOR ✔ 0 0 0

MATT STOVER 1.0

DIRECTOR ✔ 0 0 0

MICHAEL ORBINO 1.0

DIRECTOR ✔ 0 0 0

MOLLY STEARNS 1.0

DIRECTOR ✔ 0 0 0

RICHARD JONES 1.0

DIRECTOR ✔ 0 0 0

ROBIN MARTIN 1.0

DIRECTOR ✔ 0 0 0

SHERRY WILLIAMS 1.0

DIRECTOR ✔ 0 0 0

STEPHEN LOZANO 1.0

DIRECTOR (NOT ACTIVE AS OF 10.1.2019) ✔ 0 0 0

STEPHEN NEWTON 1.0

DIRECTOR ✔ 0 0 0

(SEE STATEMENT)

0 0 0

2,034,760 0 377,414

2,034,760 0 377,414

32

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JR ABBOTT CONSTRUCTION INC, 3408 1ST AVE S, SUITE #101, SEATTLE, WA 98134 CONSTRUCTION 21,924,834

2060 DIGITAL LLC, PO BOX 24952, SEATTLE, WA 98124 ADVERTISING 510,258

CLEANING SOLUTIONS INC., PO BOX 505, ISSAQUAH, WA 98027 CLEANING SERVICES 380,190

MILLER HAYASHI ARCHITECTS LLC, 118 N 35TH ST #200, SEATTLE, WA 98103 ARCHITECT & DESIGN 378,966

DURHAM SCHOOL SERVICES, FILE 749085, LOS ANGELES, CA 90074 TRANSPORTATION 230,531

32


8 7/2/2020 2:41:07 PM

Form 990 (2019)

Part VIII Statement of Revenue

Check if Schedule O contains a response or note to any line in this Part VIII . . . . . . . . . . . . .(A)

Total revenue(B)

Related or exempt function revenue

(C) Unrelated

business revenue

(D) Revenue excluded

from tax under sections 512–514

Co

ntr

ibu

tio

ns, G

ifts

, G

ran

ts

an

d O

the

r S

imila

r A

mo

un

ts 1a Federated campaigns . . . . 1a

b Membership dues . . . . . 1b

c Fundraising events . . . . . 1c

d Related organizations . . . . 1d

e Government grants (contributions) 1e

f All other contributions, gifts, grants, and similar amounts not included above 1f

g Noncash contributions included in lines 1a–1f . . . . . . . . 1g $

h Total. Add lines 1a–1f . . . . . . . . . .

Pro

gra

m S

erv

ice

Re

ve

nu

e

Business Code

2a

b

c

d

e

f All other program service revenue . .g Total. Add lines 2a–2f . . . . . . . . . .

Oth

er

Re

ve

nu

e

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

4 Income from investment of tax-exempt bond proceeds 5 Royalties . . . . . . . . . . . . . .

6a Gross rents . . 6a

(i) Real (ii) Personal

b Less: rental expenses 6b

c Rental income or (loss) 6c

d Net rental income or (loss) . . . . . . . .

7a

Gross amount from sales of assets other than inventory 7a

(i) Securities (ii) Other

b

Less: cost or other basis and sales expenses . 7b

c Gain or (loss) . . 7c

d Net gain or (loss) . . . . . . . . . . .

8a Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 . . . 8a

b Less: direct expenses . . . . 8b

c Net income or (loss) from fundraising events . .

9a Gross income from gaming activities. See Part IV, line 19 . 9a

b Less: direct expenses . . . . 9b

c Net income or (loss) from gaming activities . . .

10a

Gross sales of inventory, less returns and allowances . . . 10a

b Less: cost of goods sold . . . 10b

c Net income or (loss) from sales of inventory . . .

Mis

ce

lla

ne

ou

s

Re

ve

nu

e

Business Code

11a

b

c

d All other revenue . . . . . . .e Total. Add lines 11a–11d . . . . . . . . .

12 Total revenue. See instructions . . . . . .Form 990 (2019)

179,489

0

147,690

0

20,203,745

12,881,460

157,885

33,412,384

MEMBERSHIP REVENUE 41,209,922 41,209,922

RESIDENT CAMP REVENUE 6,975,024 6,975,024

DAY CAMP REVENUE 6,060,459 6,060,459

CHILDCARE REVENUE -- SCHOOL AGE 5,283,863 5,283,863CHILDCARE REVENUE -- INFANT/TODDLER/PRESCHOOL 2,208,021 2,208,021

14,824,510 14,824,510 0 0

76,561,799

2,056,881 2,056,881

206,608

206,608 0

206,608 206,608

17,511,307 (14,862)

15,995,907

1,515,400 (14,862)

1,500,538 1,500,538

147,690

69,430

69,430

346,125

149,351

196,774 196,774

OTHER 900099 85,777 85,777

0 0 0 0

85,777

114,020,761 76,758,573 0 3,849,804THE YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER SEATTLE (6871)- 91-0482710

9 7/2/2020 2:41:07 PM

Form 990 (2019)

Part IX Statement of Functional Expenses

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 . . . . . . . . . . . . .

Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII.

(A) Total expenses

(B) Program service

expenses

(C) Management and general expenses

(D) Fundraising expenses

1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .

2 Grants and other assistance to domestic individuals. See Part IV, line 22 . . . . .

3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16

4 Benefits paid to or for members . . . .5 Compensation of current officers, directors,

trustees, and key employees . . . . .

6 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 . . . . . .8 Pension plan accruals and contributions (include

section 401(k) and 403(b) employer contributions)9 Other employee benefits . . . . . . .

10 Payroll taxes . . . . . . . . . . .11 Fees for services (nonemployees):

a Management . . . . . . . . . .b Legal . . . . . . . . . . . . .c Accounting . . . . . . . . . . .d Lobbying . . . . . . . . . . . .e Professional fundraising services. See Part IV, line 17 f Investment management fees . . . . .g Other. (If line 11g amount exceeds 10% of line 25, column

(A) amount, list line 11g expenses on Schedule O.) .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 officials19 Conferences, conventions, and meetings .20 Interest . . . . . . . . . . . .21 Payments to affiliates . . . . . . . .22 Depreciation, depletion, and amortization .23 Insurance . . . . . . . . . . . .

24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses on line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)

a

b

c

d

e All other expenses 25 Total functional expenses. Add lines 1 through 24e 26 Joint costs. Complete this line only if the

organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720) . . .

Form 990 (2019)

35,070 35,070

1,526,642 1,526,642

0 0

1,494,593 1,494,593

52,770,838 45,339,545 6,178,061 1,253,232

2,980,263 2,331,365 517,349 131,549

4,685,309 3,815,357 746,956 122,996

4,964,236 4,355,091 500,897 108,248

344,508 58,242 286,266

93,645 93,645

15,588 15,588

214,989 214,989

5,421,419 4,685,025 689,367 47,027

1,513,473 397,395 839,933 276,145

8,148,112 7,296,466 753,897 97,749

2,159,466 1,005,819 1,152,273 1,374

7,460,494 7,204,990 244,728 10,776

2,139,212 1,882,946 218,463 37,803

853,242 375,592 445,544 32,106

1,359,738 1,300,750 58,988

535,754 531,893 3,861 0

8,626,189 7,311,690 1,314,499

EQUIPMENT RENTAL 1,391,551 794,547 594,027 2,977

RECRUITING EXPENSE 241,961 17,695 224,266

104,624 52,341 46,560 5,723

109,080,916 90,318,461 16,634,750 2,127,705


10 7/2/2020 2:41:07 PM

Form 990 (2019)

Part X Balance Sheet

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

Asse

tsL

iab

ilit

ies

Ne

t A

sse

ts o

r F

un

d B

ala

nc

es

(A)

Beginning of year(B)

End of year

1 Cash—non-interest-bearing . . . . . . . . . . . . . . . 1

2 Savings and temporary cash investments . . . . . . . . . . . 2

3 Pledges and grants receivable, net . . . . . . . . . . . . . 3

4 Accounts receivable, net . . . . . . . . . . . . . . . . 4

5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons . . . . . 5

6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) . 6

7 Notes and loans receivable, net . . . . . . . . . . . . . . 7

8 Inventories for sale or use . . . . . . . . . . . . . . . . 8

9 Prepaid expenses and deferred charges . . . . . . . . . . . 9

10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D . . . 10a

b Less: accumulated depreciation . . . . . 10b 10c

11 Investments—publicly traded securities . . . . . . . . . . . 11

12 Investments—other securities. See Part IV, line 11 . . . . . . . . 12

13 Investments—program-related. See Part IV, line 11 . . . . . . . . 13

14 Intangible assets . . . . . . . . . . . . . . . . . . . 14

15 Other assets. See Part IV, line 11 . . . . . . . . . . . . . . 15

16 Total assets. Add lines 1 through 15 (must equal line 33) . . . . . . 16

17 Accounts payable and accrued expenses . . . . . . . . . . . 17

18 Grants payable . . . . . . . . . . . . . . . . . . . . 18

19 Deferred revenue . . . . . . . . . . . . . . . . . . . 19

20 Tax-exempt bond liabilities . . . . . . . . . . . . . . . . 20

21 Escrow or custodial account liability. Complete Part IV of Schedule D . . 21

22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons . . . . . 22

23 Secured mortgages and notes payable to unrelated third parties . . . 23

24 Unsecured notes and loans payable to unrelated third parties . . . . 24

25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17–24). Complete Part X of Schedule D . . . . . . . . . . . . . . . . . . . . 25

26 Total liabilities. Add lines 17 through 25 . . . . . . . . . . . 26

Organizations that follow FASB ASC 958, check here

and complete lines 27, 28, 32, and 33.

27 Net assets without donor restrictions . . . . . . . . . . . . 27

28 Net assets with donor restrictions . . . . . . . . . . . . . 28

Organizations that do not follow FASB ASC 958, check here

and complete lines 29 through 33.

29 Capital stock or trust principal, or current funds . . . . . . . . . 29

30 Paid-in or capital surplus, or land, building, or equipment fund . . . . 30

31 Retained earnings, endowment, accumulated income, or other funds . . 31

32 Total net assets or fund balances . . . . . . . . . . . . . . 32

33 Total liabilities and net assets/fund balances . . . . . . . . . . 33

Form 990 (2019)

9,835 10,535

4,500,350 4,775,600

9,979,791 5,146,354

2,456,065 2,749,782

0 0

0 0

4,238,000 8,551,621

64,230 108,661

801,511 722,912

240,001,447

72,620,556 153,131,365 167,380,891

52,847,785 61,407,995

0 0

0 1,622,324

24,198 24,198

1,591,169 1,713,741

229,644,299 254,214,614

7,883,945 8,414,889

0 0

5,102,073 4,838,642

26,444,032 33,101,551

362,154 435,844

0 0

0 0

12,000,000 14,308,913

2,494,666 5,519,597

54,286,870 66,619,436

131,778,544 138,599,117

43,578,885 48,996,061

175,357,429 187,595,178

229,644,299 254,214,614


11 7/2/2020 2:41:07 PM

Form 990 (2019)

Part XI Reconciliation of Net Assets

Check if Schedule O contains a response or note to any line in this Part XI . . . . . . . . . . . . .1 Total revenue (must equal Part VIII, column (A), line 12) . . . . . . . . . . . . . . 1

2 Total expenses (must equal Part IX, column (A), line 25) . . . . . . . . . . . . . 2

3 Revenue less expenses. Subtract line 2 from line 1 . . . . . . . . . . . . . . . 3

4 Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) . . . 4

5 Net unrealized gains (losses) on investments . . . . . . . . . . . . . . . . . 5

6 Donated services and use of facilities . . . . . . . . . . . . . . . . . . . 6

7 Investment expenses . . . . . . . . . . . . . . . . . . . . . . . . . 7

8 Prior period adjustments . . . . . . . . . . . . . . . . . . . . . . . . 8

9 Other changes in net assets or fund balances (explain on Schedule O) . . . . . . . . . 9

10 Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line32, column (B)) . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

Part XII Financial Statements and Reporting

Check if Schedule O contains a response or note to any line in this Part XII . . . . . . . . . . . . .Yes No

1 Accounting method used to prepare the Form 990: Cash Accrual OtherIf the organization changed its method of accounting from a prior year or checked “Other,” explain inSchedule 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 basisb Were the organization’s financial statements audited by an independent accountant? . . . . . . . 2b

If “Yes,” check a box below to indicate whether the financial statements for the year were audited on a separate basis, 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 ofthe audit, review, or compilation of its financial statements and selection of an independent accountant? . 2c

If the organization changed either its oversight process or selection process during the tax year, explain onSchedule O.

3 a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in theSingle Audit Act and OMB Circular A-133? . . . . . . . . . . . . . . . . . . . . . . 3a

b If “Yes,” did the organization undergo the required audit or audits? If the organization did not undergo therequired audit or audits, explain why on Schedule O and describe any steps taken to undergo such audits . 3b

Form 990 (2019)

✔

114,020,761

109,080,916

4,939,845

175,357,429

7,945,806

(647,902)

187,595,178

✔

✔

✔

✔

✔

✔

✔


12 7/2/2020 2:41:07 PM

Part VII Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)

(A) Name and Title (B) Average hoursper week

(list any hours for relatedorganizations below

dotted line)

(C) Position(Check all that apply)

(D) Reportablecompensation

from theorganization

(W-2/1099-MISC)

(E) Reportablecompensationfrom related

organizations(W-2/1099-MISC)

(F) Estimatedamount of othercompensation

from theorganization and

relatedorganizations

Individual trustee or director


Officer

Key em

ployee

Highest com

pensated employee

Form

er

(25) SUSAN FEENEY----------------------------------------------------DIRECTOR

1.0------------------------- 0 0 0

(26) TIM BROWN----------------------------------------------------DIRECTOR

1.0------------------------- 0 0 0

(27) TOM HULL----------------------------------------------------DIRECTOR

1.0------------------------- 0 0 0

(28) TONY GONCHAR----------------------------------------------------DIRECTOR

1.0------------------------- 0 0 0

(29) TRACIA LUH----------------------------------------------------DIRECTOR

1.0------------------------- 0 0 0

(30) TREVOR STUART----------------------------------------------------DIRECTOR

1.0------------------------- 0 0 0

(31) ROBERT B GILBERTSON, JR----------------------------------------------------PRESIDENT & CEO (NOT ACTIVE ASOF 6.15.19)

50.0------------------------- 341,287 0 58,426

(32) LORIA B YEADON----------------------------------------------------PRESIDENT & CEO

50.0------------------------- 322,401 0 40,657

(33) JOHN LAMB----------------------------------------------------SVP & CFO

50.0------------------------- 208,740 0 49,300

(34) MARCIA ISENBERGER----------------------------------------------------SVP & COO

40.0------------------------- 189,887 0 44,949

(35) JOHN RAINEY----------------------------------------------------SVP & COO

40.0------------------------- 187,347 0 51,599

(36) AMANDA GAYLES----------------------------------------------------SVP & CHRO

40.0------------------------- 182,217 0 22,507

(37) ALONDA WILLIAMS----------------------------------------------------SVP & CXO

40.0------------------------- 169,175 0 35,466

(38) VIVIAN SHANNON----------------------------------------------------SVP & CDO (NOT ACTIVE AS OF9/20/19)

40.0------------------------- 149,688 0 24,453

(39) WENDY BART----------------------------------------------------SVP MEMB & HEALTHY LIVING (NOTACTIVE AS OF 9/20/19)

40.0------------------------- 144,885 0 25,688

(40) NATHAN PHILLIPS----------------------------------------------------SVP & CAO

40.0------------------------- 139,133 0 24,369


13 7/2/2020 2:41:07 PM

SCHEDULE A (Form 990 or 990-EZ)


Public Charity Status and Public SupportComplete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.

▶ Attach to Form 990 or Form 990-EZ.

▶ Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2019Open to Public

InspectionName of the organization Employer identification number

Part I Reason for Public Charity Status (All organizations must complete this part.) See instructions.The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

1 A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i). 2 A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990 or 990-EZ).) 3 A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).4 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:5 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.)

6 A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).7 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.)

8 A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.) 9 An agricultural research organization described in section 170(b)(1)(A)(ix) operated in conjunction with a land-grant college

or university or a non-land-grant college of agriculture (see instructions). Enter the name, city, and state of the college or university:

10 An organization that normally receives: (1) more than 331/3% 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 331/3% of its support from gross investment 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.)

11 An organization organized and operated exclusively to test for public safety. See section 509(a)(4). 12 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 in lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

a Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

b Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

c Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

d Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

e Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

f Enter the number of supported organizations . . . . . . . . . . . . . . . . . . . . . . .g Provide the following information about the supported organization(s).

(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1–10 above (see instructions))

(iv) Is the organization listed in your governing

document?

(v) Amount of monetary support (see instructions)

(vi) Amount of other support (see

instructions)

Yes No

(A)

(B)

(C)

(D)

(E)

TotalFor Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Cat. No. 11285F Schedule A (Form 990 or 990-EZ) 2019

THE YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER SEATTLE (6871) 91-0482710

✔


14 7/2/2020 2:41:07 PM

Schedule A (Form 990 or 990-EZ) 2019 Page 2Part II Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)

(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 SupportCalendar year (or fiscal year beginning in) ▶ (a) 2015 (b) 2016 (c) 2017 (d) 2018 (e) 2019 (f) Total

1

Gifts, grants, contributions, and membership fees received. (Do not include any “unusual grants.”) . . .

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 . . . .

5

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) . . . .

6 Public support. Subtract line 5 from line 4Section B. Total SupportCalendar year (or fiscal year beginning in) ▶ (a) 2015 (b) 2016 (c) 2017 (d) 2018 (e) 2019 (f) Total

7 Amounts from line 4 . . . . . .

8

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

9

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 assets (Explain in Part VI.) . . . . . . .

11 Total support. Add lines 7 through 10 12 Gross receipts from related activities, etc. (see instructions) . . . . . . . . . . . . 1213 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 Percentage14 Public support percentage for 2019 (line 6, column (f) divided by line 11, column (f)) . . . . 14 %15 Public support percentage from 2018 Schedule A, Part II, line 14 . . . . . . . . . . 15 %16 a 331/3% support test—2019. If the organization did not check the box on line 13, and line 14 is 331/3% or more, check this

box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . . ▶

b 331/3% support test—2018. If the organization did not check a box on line 13 or 16a, and line 15 is 331/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . ▶

17

a

10%-facts-and-circumstances test—2019. If the organization did not check a box on 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 VI how the organization meets the “facts-and-circumstances” test. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

b

10%-facts-and-circumstances test—2018. If the organization did not check a box on 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 VI how the organization meets the “facts-and-circumstances” test. The organization qualifies as a publicly supported organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

Schedule A (Form 990 or 990-EZ) 2019


15 7/2/2020 2:41:07 PM

Schedule A (Form 990 or 990-EZ) 2019 Page 3Part III Support Schedule for Organizations Described in Section 509(a)(2)

(Complete only if you checked the box on line 10 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 SupportCalendar year (or fiscal year beginning in) ▶ (a) 2015 (b) 2016 (c) 2017 (d) 2018 (e) 2019 (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 governmental 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 $5,000 or 1% of the amount on line 13 for the year

c Add lines 7a and 7b . . . . . .8 Public support. (Subtract line 7c from

line 6.) . . . . . . . . . . .Section B. Total SupportCalendar year (or fiscal year beginning in) ▶ (a) 2015 (b) 2016 (c) 2017 (d) 2018 (e) 2019 (f) Total

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 VI.) . . . . . . .

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 Percentage15 Public support percentage for 2019 (line 8, column (f), divided by line 13, column (f)) . . . . . 15 %16 Public support percentage from 2018 Schedule A, Part III, line 15 . . . . . . . . . . . 16 %

Section D. Computation of Investment Income Percentage17 Investment income percentage for 2019 (line 10c, column (f), divided by line 13, column (f)) . . . 17 %18 Investment income percentage from 2018 Schedule A, Part III, line 17 . . . . . . . . . . 18 %19a 331/3% support tests—2019. If the organization did not check the box on line 14, and line 15 is more than 331/3%, and line

17 is not more than 331/3%, check this box and stop here. The organization qualifies as a publicly supported organization . ▶

b 331/3% support tests—2018. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 331/3%, and line 18 is not more than 331/3%, check this box and stop here. The organization qualifies as a publicly supported organization ▶

20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions ▶


0

21,770,910 37,874,275 27,720,593 24,648,071 33,412,384 145,426,233

52,567,729 59,747,326 66,852,489 72,772,597 76,561,799 328,501,940

286,762 293,336 375,823 410,116 431,902 1,797,939

0

0

74,625,401 97,914,937 94,948,905 97,830,784 110,406,085 475,726,112

303,323 161,750 749,775 256,863 230,408 1,702,119

0 0 0 0 0

303,323 161,750 749,775 256,863 230,408 1,702,119

474,023,993

74,625,401 97,914,937 94,948,905 97,830,784 110,406,085 475,726,112

1,387,055 1,847,460 1,732,791 2,224,260 2,263,489 9,455,055

0

1,387,055 1,847,460 1,732,791 2,224,260 2,263,489 9,455,055

0

573 0 0 0 0 573

76,013,029 99,762,397 96,681,696 100,055,044 112,669,574 485,181,740

97.70

97.62

1.95

1.89

✔


16 7/2/2020 2:41:07 PM

Schedule A (Form 990 or 990-EZ) 2019 Page 4Part IV Supporting Organizations

(Complete only if you checked a box in line 12 on Part I. If you checked 12a of Part I, complete Sections A and B. If you checked 12b of Part I, complete Sections A and C. If you checked 12c of Part I, complete Sections A, D, and E. If you checked 12d of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting OrganizationsYes No

1 Are all of the organization’s supported organizations listed by name in the organization’s governing documents? If “No,” describe in Part VI how the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain. 1

2 Did the organization have any supported organization that does not have an IRS determination of statusunder section 509(a)(1) or (2)? If “Yes,” explain in Part VI how the organization determined that the supportedorganization was described in section 509(a)(1) or (2). 2

3a Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If “Yes,” answer (b) and (c) below. 3a

b Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If “Yes,” describe in Part VI when and how theorganization made the determination. 3b

c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If “Yes,” explain in Part VI what controls the organization put in place to ensure such use. 3c

4a Was any supported organization not organized in the United States (“foreign supported organization”)? If“Yes,” and if you checked 12a or 12b in Part I, answer (b) and (c) below. 4a

b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreignsupported organization? If “Yes,” describe in Part VI how the organization had such control and discretiondespite being controlled or supervised by or in connection with its supported organizations. 4b

c Did the organization support any foreign supported organization that does not have an IRS determinationunder sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization usedto ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes. 4c

5a Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,”answer (b) and (c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization’s organizing document authorizing such action; and (iv) how the actionwas accomplished (such as by amendment to the organizing document). 5a

b Type I or Type II only. Was any added or substituted supported organization part of a class alreadydesignated in the organization’s organizing document? 5b

c Substitutions only. Was the substitution the result of an event beyond the organization’s control? 5c6 Did the organization provide support (whether in the form of grants or the provision of services or facilities) to

anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefitedby one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI. 6

7 Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (as defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ). 7

8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ). 8

9a Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI. 9a

b Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI. 9b

c Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI. 9c

10a Was the organization subject to the excess business holdings rules of section 4943 because of section4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integratedsupporting organizations)? If “Yes,” answer 10b below. 10a

b Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings.) 10b



17 7/2/2020 2:41:07 PM

Schedule A (Form 990 or 990-EZ) 2019 Page 5Part IV Supporting Organizations (continued)

Yes No 11 Has the organization accepted a gift or contribution from any of the following persons?

a A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization? 11a

b A family member of a person described in (a) above? 11bc A 35% controlled entity of a person described in (a) or (b) above? If “Yes” to a, b, or c, provide detail in Part VI. 11c

Section B. Type I Supporting OrganizationsYes No

1 Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

1 2 Did the organization operate for the benefit of any supported organization other than the supported

organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised, or controlled the supporting organization. 2

Section C. Type II Supporting OrganizationsYes No

1 Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s). 1

Section D. All Type III Supporting OrganizationsYes No

1 Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided? 1

2 Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If “No,” explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s). 2

3 By reason of the relationship described in (2), did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If “Yes,” describe in Part VI the role the organization’s supported organizations played in this regard. 3

Section E. Type III Functionally Integrated Supporting Organizations1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions).

a The organization satisfied the Activities Test. Complete line 2 below.b The organization is the parent of each of its supported organizations. Complete line 3 below.c The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions).

Yes No 2 Activities Test. Answer (a) and (b) below.a Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of

the supported organization(s) to which the organization was responsive? If “Yes,” then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities. 2a

b Did the activities described in (a) constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If “Yes,” explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement. 2b

3 Parent of Supported Organizations. Answer (a) and (b) below.a Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or

trustees of each of the supported organizations? Provide details in Part VI. 3ab Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each

of its supported organizations? If “Yes,” describe in Part VI the role played by the organization in this regard. 3bSchedule A (Form 990 or 990-EZ) 2019


18 7/2/2020 2:41:07 PM

Schedule A (Form 990 or 990-EZ) 2019 Page 6Part V Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

1 Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

Section A—Adjusted Net Income (A) Prior Year (B) Current Year (optional)

1 Net short-term capital gain 12 Recoveries of prior-year distributions 23 Other gross income (see instructions) 34 Add lines 1 through 3. 45 Depreciation and depletion 56 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 67 Other expenses (see instructions) 78 Adjusted Net Income (subtract lines 5, 6, and 7 from line 4) 8

Section B—Minimum Asset Amount (A) Prior Year (B) Current Year (optional)

1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):a Average monthly value of securities 1ab Average monthly cash balances 1bc Fair market value of other non-exempt-use assets 1cd Total (add lines 1a, 1b, and 1c) 1de Discount claimed for blockage or other factors (explain in detail in Part VI):

2 Acquisition indebtedness applicable to non-exempt-use assets 23 Subtract line 2 from line 1d. 34 Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). 45 Net value of non-exempt-use assets (subtract line 4 from line 3) 56 Multiply line 5 by .035. 67 Recoveries of prior-year distributions 78 Minimum Asset Amount (add line 7 to line 6) 8

Section C—Distributable Amount Current Year

1 Adjusted net income for prior year (from Section A, line 8, Column A) 12 Enter 85% of line 1. 23 Minimum asset amount for prior year (from Section B, line 8, Column A) 34 Enter greater of line 2 or line 3. 45 Income tax imposed in prior year 56 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions). 67 Check here if the current year is the organization’s first as a non-functionally integrated Type III supporting organization (see

instructions).



19 7/2/2020 2:41:07 PM

Schedule A (Form 990 or 990-EZ) 2019 Page 7Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)Part V

Section D—Distributions Current Year

1 Amounts paid to supported organizations to accomplish exempt purposes2

Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity

3 Administrative expenses paid to accomplish exempt purposes of supported organizations4 Amounts paid to acquire exempt-use assets5 Qualified set-aside amounts (prior IRS approval required)6 Other distributions (describe in Part VI). See instructions.7 Total annual distributions. Add lines 1 through 6.8 Distributions to attentive supported organizations to which the organization is responsive

(provide details in Part VI). See instructions.9 Distributable amount for 2019 from Section C, line 6

10 Line 8 amount divided by line 9 amount

Section E—Distribution Allocations (see instructions)(i)

Excess Distributions

(ii) Underdistributions

Pre-2019

(iii) Distributable

Amount for 2019

1 Distributable amount for 2019 from Section C, line 6

2 Underdistributions, if any, for years prior to 2019 (reasonable cause required—explain in Part VI). See instructions.

3 Excess distributions carryover, if any, to 2019a From 2014 . . . . .b From 2015 . . . . .c From 2016 . . . . . d From 2017 . . . . . e From 2018 . . . . .f Total of lines 3a through eg Applied to underdistributions of prior yearsh Applied to 2019 distributable amounti Carryover from 2014 not applied (see instructions)j Remainder. Subtract lines 3g, 3h, and 3i from 3f.

4 Distributions for 2019 from Section D, line 7: $

a Applied to underdistributions of prior yearsb Applied to 2019 distributable amountc Remainder. Subtract lines 4a and 4b from 4.

5

Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. For result greater than zero, explain in Part VI. See instructions.

6

Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. For result greater than zero, explain in Part VI. See instructions.

7 Excess distributions carryover to 2020. Add lines 3j and 4c.

8 Breakdown of line 7:a Excess from 2015 . . .

b Excess from 2016 . . .c Excess from 2017 . . . d Excess from 2018 . . .e Excess from 2019 . . .



20 7/2/2020 2:41:07 PM

Part VI Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV,Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b,3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V, Section D, lines 5, 6, and 8; and Part V,Section E, lines 2, 5, and 6.Also complete this part for any additional information. (See instructions.)

Return Reference - Identifier Explanation

SCHEDULE A, PART III,LINE 12 - OTHERINCOME

Other Income Type (a) 2015 (b) 2016 (c) 2017 (d) 2018 (e) 2019 (f) Total

(1)RETURNED ITEMSERVICES FEES 573 573


21 7/2/2020 2:41:07 PM

Schedule B(Form 990, 990-EZ, or 990-PF)Department of the Treasury Internal Revenue Service

Schedule of Contributors▶ Attach to Form 990, Form 990-EZ, or Form 990-PF.

▶ Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2019Name of the organization Employer identification number

Organization type (check one):

Filers of: Section:

Form 990 or 990-EZ 501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF 501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor’s total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000; or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h; or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor, during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor, during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don’t complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year . . . . . . . . . . . . . . . . . . ▶ $

Caution: An organization that isn’t covered by the General Rule and/or the Special Rules doesn’t file Schedule B (Form 990, 990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ or on its Form 990-PF, Part I, line 2, to certify that it doesn’t meet the filing requirements of Schedule B (Form 990, 990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the instructions for Form 990, 990-EZ, or 990-PF. Cat. No. 30613X Schedule B (Form 990, 990-EZ, or 990-PF) (2019)


✔ 3

✔


22 7/2/2020 2:41:07 PM

Schedule B (Form 990, 990-EZ, or 990-PF) (2019) Page 2Name of organization Employer identification number

Part I Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.

(a) No.

(b) Name, address, and ZIP + 4

(c) Total contributions

(d) Type of contribution

$

PersonPayrollNoncash

(Complete Part II for noncash contributions.)

(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



Schedule B (Form 990, 990-EZ, or 990-PF) (2019)


1 ✔

8,399,220

2 ✔

6,450,489

3 ✔

1,121,977

4 ✔

738,900

5 ✔

625,000

6 ✔

505,000


23 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





7 ✔

500,000

8 ✔

385,000

9 ✔

330,330

10 ✔

300,000

11 ✔

295,000

12 ✔

275,000


24 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





13 ✔

265,000

14 ✔

250,000

15 ✔

230,861

16 ✔

205,000

17 ✔

179,489

18 ✔

160,000


25 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





19 ✔

154,665

20 ✔

153,000

21 ✔

152,875

22 ✔

137,804

23 ✔

125,000

24 ✔

122,500


26 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





25 ✔

120,000

26 ✔

100,000

27 ✔

97,374

28 ✔

79,250

29 ✔

75,000

30 ✔

75,000


27 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





31 ✔

72,272

32 ✔

60,000

33 ✔

60,000

34 ✔

59,000

35 ✔

57,920 ✔

36 ✔

57,000


28 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





37 ✔

55,000

38 ✔

53,932

39 ✔

53,333

40 ✔

52,500

41 ✔

51,660

42 ✔

50,285


29 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





43 ✔

50,000

44 ✔

50,000

45 ✔

50,000

46 ✔

45,031

47 ✔

45,000

48 ✔

40,419


30 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





49 ✔

40,000

50 ✔

40,000

51 ✔

40,000

52 ✔

40,000

53 ✔

39,323

54 ✔

39,140


31 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





55 ✔

37,800

56 ✔

37,100

57 ✔

34,000

58 ✔

30,000

59 ✔

30,000

60 ✔

27,708


32 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





61 ✔

27,669

62 ✔

27,500

63 ✔

26,750

64 ✔

25,000

65 ✔

25,000

66 ✔

25,000


33 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





67 ✔

25,000

68 ✔

25,000

69 ✔

25,000

70 ✔

25,000 ✔

71 ✔

25,000

72 ✔

25,000


34 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





73 ✔

25,000

74 ✔

25,000

75 ✔

25,000

76 ✔

25,000

77 ✔

24,300

78 ✔

23,858


35 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





79 ✔

22,000

80 ✔

21,000

81 ✔

20,000

82 ✔

20,000

83 ✔

20,000

84 ✔

20,000


36 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





85 ✔

20,000

86 ✔

20,000

87 ✔

20,000

88 ✔

20,000

89 ✔

20,000

90 ✔

20,000


37 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





91 ✔

20,000

92 ✔

18,702

93 ✔

17,347

94 ✔

16,634

95 ✔

16,000

96 ✔

15,500


38 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





97 ✔

15,125

98 ✔

15,000

99 ✔

15,000

100 ✔

15,000

101 ✔

15,000

102 ✔

15,000


39 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





103 ✔

15,000

104 ✔

15,000

105 ✔

14,250

106 ✔

14,000

107 ✔

13,501

108 ✔

12,900


40 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





109 ✔

12,500

110 ✔

12,500

111 ✔

12,500

112 ✔

12,500

113 ✔

12,485

114 ✔

12,000


41 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





115 ✔

12,000

116 ✔

11,983

117 ✔

11,502

118 ✔

11,000

119 ✔

11,000

120 ✔

10,753 ✔


42 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





121 ✔

10,600

122 ✔

10,540

123 ✔

10,500

124 ✔

10,331

125 ✔

10,000

126 ✔

10,000


43 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





127 ✔

10,000

128 ✔

10,000

129 ✔

10,000

130 ✔

10,000

131 ✔

10,000

132 ✔

10,000


44 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





133 ✔

10,000

134 ✔

10,000

135 ✔

10,000

136 ✔

10,000

137 ✔

10,000

138 ✔

10,000


45 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





139 ✔

10,000

140 ✔

10,000

141 ✔

10,000

142 ✔

10,000

143 ✔

10,000

144 ✔

10,000


46 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





145 ✔

10,000

146 ✔

10,000

147 ✔

10,000

148 ✔

10,000

149 ✔

10,000

150 ✔

10,000


47 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





151 ✔

10,000

152 ✔

10,000

153 ✔

9,500

154 ✔

9,200

155 ✔

9,000

156

8,758 ✔


48 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





157 ✔

8,741

158 ✔

8,679

159 ✔

8,600

160 ✔

8,000

161 ✔

8,000

162 ✔

8,000


49 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





163 ✔

8,000

164 ✔

7,661

165 ✔

7,500

166 ✔

7,500

167 ✔

7,500

168 ✔

7,500


50 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





169 ✔

7,500

170 ✔

7,450

171 ✔

7,250

172 ✔

7,050

173 ✔

7,030

174 ✔

7,000


51 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





175 ✔

7,000

176 ✔

7,000

177 ✔

7,000

178 ✔

6,968

179 ✔

6,600

180 ✔

6,554


52 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





181 ✔

6,500

182 ✔

6,500

183 ✔

6,500

184 ✔

6,250

185 ✔

6,100

186 ✔

6,000


53 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





187 ✔

6,000

188 ✔

6,000

189 ✔

6,000

190 ✔

6,000

191 ✔

6,000

192 ✔

6,000


54 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





193 ✔

6,000

194 ✔

5,855

195 ✔

5,808

196 ✔

5,750

197 ✔

5,631

198 ✔

5,549


55 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





199 ✔

5,500

200 ✔

5,300

201 ✔

5,300

202 ✔

5,300

203 ✔

5,250

204 ✔

5,200


56 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





205

5,146 ✔

206 ✔

5,105

207 ✔

5,070

208 ✔

5,030

209 ✔

5,000

210 ✔

5,000


57 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





211 ✔

5,000

212 ✔

5,000

213 ✔

5,000

214 ✔

5,000

215 ✔

5,000

216 ✔

5,000


58 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





217 ✔

5,000

218 ✔

5,000

219 ✔

5,000

220 ✔

5,000

221 ✔

5,000

222 ✔

5,000


59 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





223 ✔

5,000

224 ✔

5,000

225 ✔

5,000

226 ✔

5,000

227 ✔

5,000

228 ✔

5,000


60 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





229 ✔

5,000

230 ✔

5,000

231 ✔

5,000

232 ✔

5,000

233 ✔

5,000

234 ✔

5,000


61 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





235 ✔

5,000

236 ✔

5,000

237 ✔

5,000

238 ✔

5,000

239 ✔

5,000

240 ✔

5,000


62 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





241 ✔

5,000

242 ✔

5,000

243 ✔

5,000

244 ✔

5,000

245 ✔

5,000

246 ✔

5,000


63 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





247 ✔

5,000

248 ✔

5,000

249 ✔

5,000

250 ✔

5,000

251 ✔

5,000

252 ✔

5,000


64 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





253 ✔

5,000

254 ✔

5,000

255 ✔

5,000

256 ✔

5,000

257 ✔

5,000

258 ✔

5,000


65 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





259 ✔

5,000

260 ✔

5,000

261 ✔

5,000

262 ✔

5,000

263 ✔

5,000

264 ✔

5,000


66 7/2/2020 2:41:07 PM



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$



(a) No.




$





265 ✔

5,000

266 ✔

5,000

267 ✔

5,000

268 ✔

5,000

269 ✔

5,000

270 ✔

5,000


67 7/2/2020 2:41:07 PM


Part II Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.

(a) No. from Part I

(b) Description of noncash property given

(c) FMV (or estimate)

(See instructions.)

(d) Date received

$

(a) No. from Part I



(See instructions.)

(d) Date received

$

(a) No. from Part I



(See instructions.)

(d) Date received

$

(a) No. from Part I



(See instructions.)

(d) Date received

$

(a) No. from Part I



(See instructions.)

(d) Date received

$

(a) No. from Part I



(See instructions.)

(d) Date received

$



337 SHARES OF JP MORGAN CHASE

35

39,920 09/17/2019

573 SHARES OF GE

70

5,031 01/23/2019

30 SHARES OF DEERE & COMPANY

120

5,254 12/20/2019

48 SHARES OF IVW

156

8,758 07/08/2019

100 SHARES WELLS FARGO & CO

205

5,146 10/31/2019


68 7/2/2020 2:41:07 PM


Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) ▶ $

Use duplicate copies of Part III if additional space is needed.(a) No. from Part I

(b) Purpose of gift (c) Use of gift (d) Description of how gift is held

(e) Transfer of gift

Transferee’s name, address, and ZIP + 4 Relationship of transferor to transferee

(a) No. from Part I




(a) No. from Part I




(a) No. from Part I







69 7/2/2020 2:41:07 PM

SCHEDULE C (Form 990 or 990-EZ)


Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527▶ Complete if the organization is described below. ▶ Attach to Form 990 or Form 990-EZ.


OMB No. 1545-0047

2019Open to Public

InspectionIf the organization answered “Yes,” on Form 990, Part IV, line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then

• Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.

• Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.

• Section 527 organizations: Complete Part I-A only.

If the organization answered “Yes,” on Form 990, Part IV, line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then

• Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.

• Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.

If the organization answered “Yes,” on Form 990, Part IV, line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then

• Section 501(c)(4), (5), or (6) organizations: Complete Part III.

Name of organization Employer identification number

Part I-A Complete if the organization is exempt under section 501(c) or is a section 527 organization.1 Provide a description of the organization’s direct and indirect political campaign activities in Part IV. (see instructions for

definition of “political campaign activities”)2 Political campaign activity expenditures (see instructions) . . . . . . . . . . . . . ▶ $ 3 Volunteer hours for political campaign activities (see instructions) . . . . . . . . . . .

Part I-B Complete if the organization is exempt under section 501(c)(3).1 Enter the amount of any excise tax incurred by the organization under section 4955 . . . . ▶ $ 2 Enter the amount of any excise tax incurred by organization managers under section 4955 . . ▶ $ 3 If the organization incurred a section 4955 tax, did it file Form 4720 for this year? . . . . . . . . . Yes No4a Was a correction made? . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

b If “Yes,” describe in Part IV.Part I-C Complete if the organization is exempt under section 501(c), except section 501(c)(3).

1 Enter the amount directly expended by the filing organization for section 527 exempt function activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ $

2 Enter the amount of the filing organization’s funds contributed to other organizations for section 527 exempt function activities . . . . . . . . . . . . . . . . . . . . . . ▶ $

3 Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ $

4 Did the filing organization file Form 1120-POL for this year? . . . . . . . . . . . . . . . . Yes No5

Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.

(a) Name (b) Address (c) EIN (d) Amount paid from filing organization’s

funds. If none, enter -0-.

(e) Amount of political contributions received and

promptly and directly delivered to a separate political organization.

If none, enter -0-.

(1)

(2)

(3)

(4)

(5)

(6)

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Cat. No. 50084S Schedule C (Form 990 or 990-EZ) 2019



70 7/2/2020 2:41:07 PM

Schedule C (Form 990 or 990-EZ) 2019 Page 2Part II-A Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under

section 501(h)).A Check ▶ if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member’s name,

address, EIN, expenses, and share of excess lobbying expenditures).B Check ▶ if the filing organization checked box A and “limited control” provisions apply.

Limits on Lobbying Expenditures (The term “expenditures” means amounts paid or incurred.)

(a) Filing organization’s totals

(b) Affiliated group totals

1 a Total lobbying expenditures to influence public opinion (grassroots lobbying) . . . .b Total lobbying expenditures to influence a legislative body (direct lobbying) . . . . .c Total lobbying expenditures (add lines 1a and 1b) . . . . . . . . . . . . .d Other exempt purpose expenditures . . . . . . . . . . . . . . . . . .e Total exempt purpose expenditures (add lines 1c and 1d) . . . . . . . . . . .f Lobbying nontaxable amount. Enter the amount from the following table in both

columns.

If the amount on line 1e, column (a) or (b) is: The lobbying nontaxable amount is:

Not over $500,000 20% of the amount on line 1e.

Over $500,000 but not over $1,000,000 $100,000 plus 15% of the excess over $500,000.

Over $1,000,000 but not over $1,500,000 $175,000 plus 10% of the excess over $1,000,000.

Over $1,500,000 but not over $17,000,000 $225,000 plus 5% of the excess over $1,500,000.

Over $17,000,000 $1,000,000.

g Grassroots nontaxable amount (enter 25% of line 1f) . . . . . . . . . . . .h Subtract line 1g from line 1a. If zero or less, enter -0- . . . . . . . . . . . .i Subtract line 1f from line 1c. If zero or less, enter -0- . . . . . . . . . . . .j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720

reporting section 4911 tax for this year? . . . . . . . . . . . . . . . . . . . . . . Yes No

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below.

See the separate instructions for lines 2a through 2f.)

Lobbying Expenditures During 4-Year Averaging Period

Calendar year (or fiscal year beginning in)

(a) 2016 (b) 2017 (c) 2018 (d) 2019 (e) Total

2a Lobbying nontaxable amount

b

Lobbying ceiling amount (150% of line 2a, column (e))

c Total lobbying expenditures

d Grassroots nontaxable amount

e

Grassroots ceiling amount (150% of line 2d, column (e))

f Grassroots lobbying expenditures

Schedule C (Form 990 or 990-EZ) 2019


71 7/2/2020 2:41:07 PM

Schedule C (Form 990 or 990-EZ) 2019 Page 3Part II-B Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768

(election under section 501(h)).

For each “Yes” response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.

(a) (b)

Yes No Amount

1

During the year, did the filing organization attempt to influence foreign, national, state, or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:

a Volunteers? . . . . . . . . . . . . . . . . . . . . . . . . . . . .b Paid staff or management (include compensation in expenses reported on lines 1c through 1i)?c Media advertisements? . . . . . . . . . . . . . . . . . . . . . . . .d Mailings to members, legislators, or the public? . . . . . . . . . . . . . . . .e Publications, or published or broadcast statements? . . . . . . . . . . . . . .f Grants to other organizations for lobbying purposes? . . . . . . . . . . . . . .g Direct contact with legislators, their staffs, government officials, or a legislative body? . . .h Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? . .i Other activities? . . . . . . . . . . . . . . . . . . . . . . . . . .j Total. Add lines 1c through 1i . . . . . . . . . . . . . . . . . . . . . .

2 a Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? . .b If “Yes,” enter the amount of any tax incurred under section 4912 . . . . . . . . . .c If “Yes,” enter the amount of any tax incurred by organization managers under section 4912 .d If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? . . .

Part III-A Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).

Yes No

1 Were substantially all (90% or more) dues received nondeductible by members? . . . . . . . . . 1 2 Did the organization make only in-house lobbying expenditures of $2,000 or less? . . . . . . . . . 2 3 Did the organization agree to carry over lobbying and political campaign activity expenditures from the prior year? 3

Part III-B Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered “No” OR (b) Part III-A, line 3, is answered “Yes.”

1 Dues, assessments and similar amounts from members . . . . . . . . . . . . . . . 1 2 Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of

political expenses for which the section 527(f) tax was paid).a Current year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a b Carryover from last year . . . . . . . . . . . . . . . . . . . . . . . . . . 2bc Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c

3 Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues . . 3 4

If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of theexcess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? . . . . . . . . . . . . . . . . . . . . . . 4

5 Taxable amount of lobbying and political expenditures (see instructions) . . . . . . . . . . 5 Part IV Supplemental Information

Provide the descriptions required for Part I-A, line 1; Part I-B, line 4; Part I-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions); and Part II-B, line 1. Also, complete this part for any additional information.

Schedule C (Form 990 or 990-EZ) 2019

✔

✔

✔

✔

✔

✔

✔ 0

✔ 15,588

✔

✔

15,588

SEE NEXT PAGE


72 7/2/2020 2:41:07 PM

Part IV Supplemental Information. Provide the descriptions required for Part I-A, line 1; Part I-B, line 4; PartI-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions); and Part II-B, line 1.Also, complete this part for any additional information.


SCHEDULE C, PART II-B,LINE 1G - DIRECTCONTACT

PARTICIPATES IN THE YMCA WASHINGTON STATE ALLIANCE IN RETAINING LOBBYISTS WHO LOBBY STATELEGISLATORS ON BEHALF OF ISSUES THAT AFFECT YOUTH AND FAMILIES SERVED THROUGHOUT THESTATE. LOBBYISTS MEET REGULARLY WITH LEGISLATORS REPRESENTING EACH DISTRICT THAT THEALLIANCE SERVES.

SCHEDULE C, PART II-B,LINE 1H - SEMINARS ANDCONVENTIONS

GOVERNMENT RELATIONS STAFF ATTENDED THE YMCA NATIONAL ADVOCACY DAYS CONFERENCE HELD INWASHINGTON D.C, WHERE THEY MEY WITH GOVERNMENT OFFICIALS TO DISCUSS MULTIPLE YOUTH ANDHUMAN SERVICES ISSUES.


73 7/2/2020 2:41:07 PM

SCHEDULE D (Form 990)


Supplemental Financial Statements▶ Complete if the organization answered “Yes” on Form 990,

Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b. ▶ Attach to Form 990.


OMB No. 1545-0047

2019Open to Public Inspection

Name of the organization Employer identification number

Part I Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered “Yes” on Form 990, Part IV, line 6.

(a) Donor advised funds (b) Funds and other accounts

1 Total number at end of year . . . . . . . .2 Aggregate value of contributions to (during year) .3 Aggregate value of grants from (during year) . .4 Aggregate value at end of year . . . . . . .

5

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? . . . . . . Yes No

6

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? . . . . . . . . . . . . . . . . . . . . . . Yes No

Part II Conservation Easements. Complete if the organization answered “Yes” on Form 990, Part IV, line 7.

1 Purpose(s) of conservation easements held by the organization (check all that apply).Preservation of land for public use (for example, recreation or education)Protection of natural habitatPreservation of open space

Preservation of a historically important land areaPreservation of a certified historic structure

2

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 . . . . . . . . . . . . . . . . . 2ab Total acreage restricted by conservation easements . . . . . . . . . . . . . . 2bc Number of conservation easements on a certified historic structure included in (a) . . . . 2cd Number of conservation easements included in (c) acquired after 7/25/06, and not on a

historic structure listed in the National Register . . . . . . . . . . . . . . . 2d3

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

4 Number of states where property subject to conservation easement is located ▶

5

Does the organization have a written policy regarding the periodic monitoring, inspection, handling ofviolations, and enforcement of the conservation easements it holds? . . . . . . . . . . . . . Yes No

6 Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year▶

7 Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year▶ $

8

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)? . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

9

In Part XIII, 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.

Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. Complete if the organization answered “Yes” on Form 990, Part IV, line 8.

1

a

If the organization elected, as permitted under FASB 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 publicservice, provide in Part XIII the text of the footnote to its financial statements that describes these items.

b

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works ofart, 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) Revenue included on Form 990, Part VIII, line 1 . . . . . . . . . . . . . . . . ▶ $(ii) Assets included in Form 990, Part X . . . . . . . . . . . . . . . . . . . . ▶ $

2

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide thefollowing amounts required to be reported under FASB ASC 958 relating to these items:

a Revenue included on Form 990, Part VIII, line 1 . . . . . . . . . . . . . . . . . ▶ $b Assets included in Form 990, Part X . . . . . . . . . . . . . . . . . . . . . ▶ $

For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 52283D Schedule D (Form 990) 2019



74 7/2/2020 2:41:07 PM

Schedule D (Form 990) 2019 Page 2 Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)3

Using the organization’s acquisition, accession, and other records, check any of the following that make significant use of its collection items (check all that apply):

a Public exhibitionb Scholarly researchc Preservation for future generations

d Loan or exchange programe Other

4

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in Part XIII.

5

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? . . Yes No

Part IV Escrow and Custodial Arrangements. Complete if the organization answered “Yes” on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

1 a

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included on Form 990, Part X? . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

b If “Yes,” explain the arrangement in Part XIII and complete the following table:Amount

c Beginning balance . . . . . . . . . . . . . . . . . . . . . . 1cd Additions during the year . . . . . . . . . . . . . . . . . . . 1de Distributions during the year . . . . . . . . . . . . . . . . . . 1ef Ending balance . . . . . . . . . . . . . . . . . . . . . . . 1f

2a Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? Yes Nob If “Yes,” explain the arrangement in Part XIII. Check here if the explanation has been provided on Part XIII . . . .

Part V Endowment Funds. Complete if the organization answered “Yes” on Form 990, Part IV, line 10.

(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back

1a Beginning of year balance . . .b Contributions . . . . . . .c

Net investment earnings, gains, and losses . . . . . . . . . .

d Grants or scholarships . . . .e

Other expenditures for facilities and programs . . . . . . . . .

f Administrative expenses . . . .g End of year balance . . . . .

2 Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:a Board designated or quasi-endowment ▶ %b Permanent endowment ▶ %c Term endowment ▶ %

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

3 a

Are there endowment funds not in the possession of the organization that are held and administered for theorganization by: Yes No(i) Unrelated organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a(i)(ii) Related organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a(ii)

b If “Yes” on line 3a(ii), are the related organizations listed as required on Schedule R? . . . . . . . . 3b4 Describe in Part XIII the intended uses of the organization’s endowment funds.

Part VI Land, Buildings, and Equipment. Complete if the organization answered “Yes” on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property (a) Cost or other basis (investment)

(b) Cost or other basis (other)

(c) Accumulated depreciation

(d) Book value

1a Land . . . . . . . . . . .b Buildings . . . . . . . . . .c Leasehold improvements . . . .d Equipment . . . . . . . . .e Other . . . . . . . . . . .

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

Schedule D (Form 990) 2019

✔

✔

✔

28,908,690 31,809,592 28,641,810 27,095,446 28,354,452

53,825 286,357 329,033 794,414 781,011

6,501,415 (1,723,266) 4,193,683 2,051,000 (847,352)

27,170 26,663 26,963 27,275 26,203

1,429,816 1,220,724 1,119,033 1,123,354 1,047,618

214,989 216,606 208,938 148,421 118,844

33,791,955 28,908,690 31,809,592 28,641,810 27,095,446

65.00

28.00

7.00

✔

✔

16,774,897 16,774,897

155,675,704 55,166,318 100,509,386

37,935,525 814,931 37,120,594

26,443,619 16,639,307 9,804,312

3,171,702 3,171,702

167,380,891


75 7/2/2020 2:41:07 PM

Schedule D (Form 990) 2019 Page 3 Part VII Investments—Other Securities.

Complete if the organization answered “Yes” on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.(a) Description of security or category

(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. (Column (b) must equal Form 990, Part X, col. (B) line 12.) . ▶

Part VIII Investments—Program Related. Complete if the organization answered “Yes” on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment (b) Book value (c) Method of valuation: Cost or end-of-year market value

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)Total. (Column (b) must equal Form 990, Part X, col. (B) line 13.) . ▶

Part IX Other Assets. Complete if the organization answered “Yes” on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description (b) Book value

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)Total. (Column (b) must equal Form 990, Part X, col. (B) line 15.) . . . . . . . . . . . . . . ▶

Part X Other Liabilities. Complete if the organization answered “Yes” on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1. (a) Description of liability (b) Book value

(1) Federal income taxes

(2)

(3)

(4)

(5)

(6)

(7)

(8)

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

2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization’s financial statements that reports the organization’s liability for uncertain tax positions under FASB ASC 740. Check here if the text of the footnote has been provided in Part XIII .


CAPITALIZED LEASES 3,566,961

REFUNDABLE ADVANCES 40,558

SPLIT INTEREST AGREEMENTS 258,026

INTEREST RATE SWAP AGREEMENT 775,300

LEASE INCENTIVE OBLIGATION 878,752

5,519,597

✔


76 7/2/2020 2:41:07 PM

Schedule D (Form 990) 2019 Page 4 Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return.

Complete if the organization answered “Yes” on Form 990, Part IV, line 12a.1 Total revenue, gains, and other support per audited financial statements . . . . . . . . . 12 Amounts included on line 1 but not on Form 990, Part VIII, line 12:

a Net unrealized gains (losses) on investments . . . . . . . . . 2ab Donated services and use of facilities . . . . . . . . . . . 2bc Recoveries of prior year grants . . . . . . . . . . . . . . 2cd Other (Describe in Part XIII.) . . . . . . . . . . . . . . . 2de Add lines 2a through 2d . . . . . . . . . . . . . . . . . . . . . . . . . 2e

3 Subtract line 2e from line 1 . . . . . . . . . . . . . . . . . . . . . . . . 34 Amounts included on Form 990, Part VIII, line 12, but not on line 1:

a Investment expenses not included on Form 990, Part VIII, line 7b . . 4ab Other (Describe in Part XIII.) . . . . . . . . . . . . . . . 4bc Add lines 4a and 4b . . . . . . . . . . . . . . . . . . . . . . . . . . 4c

5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) . . . . . . . 5Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return.

Complete if the organization answered “Yes” on Form 990, Part IV, line 12a.1 Total expenses and losses per audited financial statements . . . . . . . . . . . . . 12 Amounts included on line 1 but not on Form 990, Part IX, line 25:

a Donated services and use of facilities . . . . . . . . . . . 2ab Prior year adjustments . . . . . . . . . . . . . . . . 2bc Other losses . . . . . . . . . . . . . . . . . . . . 2cd Other (Describe in Part XIII.) . . . . . . . . . . . . . . . 2de Add lines 2a through 2d . . . . . . . . . . . . . . . . . . . . . . . . . 2e

3 Subtract line 2e from line 1 . . . . . . . . . . . . . . . . . . . . . . . . 34 Amounts included on Form 990, Part IX, line 25, but not on line 1:

a Investment expenses not included on Form 990, Part VIII, line 7b . . 4ab Other (Describe in Part XIII.) . . . . . . . . . . . . . . . 4bc Add lines 4a and 4b . . . . . . . . . . . . . . . . . . . . . . . . . . 4c

5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) . . . . . . . 5Part XIII Supplemental Information.

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


121,173,105

7,945,805

(647,902)

7,297,903

113,875,202

214,989

(69,430)

145,559

114,020,761

108,935,357

69,430

69,430

108,865,927

214,989

0

214,989

109,080,916

SEE STATEMENT


77 7/2/2020 2:41:07 PM

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


SCHEDULE D, PART XI, LINE2(D) - OTHER REVENUES INAUDITED FINANCIALSTATEMENTS NOT IN FORM990

(a) Description (b) Amount

CHANGE IN VALUE SPLIT INTEREST 116,647

CHANGE IN INTEREST RATE SWAPS - 764,549

SCHEDULE D, PART XI, LINE4(B) - OTHER REVENUE


SPECIAL EVENT EXPENSE - 69,430

SCHEDULE D, PART XII, LINE2(D) - OTHER EXPENSES INAUDITED FINANCIALSTATEMENTS NOT IN FORM990


SPECIAL EVENT EXPENSE 69,430


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


SCHEDULE D, PART IV,LINE 2B - EXPLANATIONOF ESCROW AGREEMENT

THERE ARE TWO CUSTODY ACCOUNTS FOR ACTIVITIES OF TWO NORTHWEST YMCA GROUPS: NORTHWESTYMCA ASSOCIATION OF YMCA PROFESSIONALS AND WASHINGTON YMCA STATE ALLIANCE. FUNDS ARERECEIVED FROM AREA-WIDE YMCAS TO FACILITATE COORDINATION OF AREA-WIDE PROGRAMS.

SCHEDULE D, PART V,LINE 4 - INTENDED USESOF ENDOWMENT FUNDS

YMCA OF GREATER SEATTLE ENDOWMENT FUNDS ARE INVESTED TO RETAIN PURCHASING POWER OFFUNDS OVER TIME. INVESTMENT OF FUNDS AND DISTRIBUTIONS ARE GUIDED BY DONOR WISHES, BOARDDIRECTION AND BOARD POLICY. ENDOWMENT FUNDS ARE CREATED TO SUPPORT SPECIFIC PROGRAMS,POPULATIONS OR COMMUNITIES. SOME ENDOWMENT FUNDS ARE CREATED TO MAINTAIN OR ENHANCEFIXED ASSETS

SCHEDULE D, PART X,LINE 2 - FIN 48 (ASC 740)FOOTNOTE

INCOME TAX - THE Y IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNALREVENUE CODE AND QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATIONUNDER SECTION 509(A)(2).

THE Y RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THANNOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ONTHE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGESTBENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT.THE Y RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAXEXPENSE. AS OF DECEMBER 31, 2019 AND 2018, THE Y IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONSREQUIRING ACCRUAL.


79 7/2/2020 2:41:07 PM

SCHEDULE G (Form 990 or 990-EZ)


Supplemental Information Regarding Fundraising or Gaming ActivitiesComplete if the organization answered “Yes” on Form 990, Part IV, line 17, 18, or 19, or if the

organization entered more than $15,000 on Form 990-EZ, line 6a.▶ Attach to Form 990 or Form 990-EZ.


OMB No. 1545-0047



Part I Fundraising Activities. Complete if the organization answered “Yes” on Form 990, Part IV, line 17. Form 990-EZ filers are not required to complete this part.

1 Indicate whether the organization raised funds through any of the following activities. Check all that apply.a Mail solicitationsb Internet and email solicitationsc Phone solicitationsd In-person solicitations

e Solicitation of non-government grantsf Solicitation of government grantsg Special fundraising events

2 a

Did the organization have a written or oral agreement with any individual (including officers, directors, trustees, or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services? Yes No

b

If “Yes,” list the 10 highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is to becompensated at least $5,000 by the organization.

(i) Name and address of individual or entity (fundraiser) (ii) Activity

(iii) Did fundraiser have custody or control of

contributions?

(iv) Gross receipts from activity

(v) Amount paid to (or retained by)

fundraiser listed in col. (i)

(vi) Amount paid to (or retained by)

organization

Yes No

1

2

3

4

5

6

7

8

9

10

Total . . . . . . . . . . . . . . . . . . . . . . ▶

3

List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt fromregistration or licensing.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Cat. No. 50083H Schedule G (Form 990 or 990-EZ) 2019



80 7/2/2020 2:41:07 PM

Schedule G (Form 990 or 990-EZ) 2019 Page 2Part II Fundraising Events. Complete if the organization answered “Yes” on Form 990, Part IV, line 18, or reported more

than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.

Rev

enue

Dire

ct E

xpen

ses

(a) Event #1

(event type)

(b) Event #2

(event type)

(c) Other events

(total number)

(d) Total events (add col. (a) through

col. (c))

1 Gross receipts . . . .

2 Less: Contributions . .3

Gross income (line 1 minus line 2) . . . . . . .

4 Cash prizes . . . . .

5 Noncash prizes . . .

6 Rent/facility costs . . .

7 Food and beverages . .

8 Entertainment . . . .

9 Other direct expenses .

10 Direct expense summary. Add lines 4 through 9 in column (d) . . . . . . . . . . ▶11 Net income summary. Subtract line 10 from line 3, column (d) . . . . . . . . . . ▶

Part III Gaming. Complete if the organization answered “Yes” on Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.

Rev

enue

Dire

ct E

xpen

ses

(a) Bingo (b) Pull tabs/instant

bingo/progressive bingo (c) Other gaming (d) Total gaming (add col. (a) through col. (c))

1 Gross revenue . . . .

2 Cash prizes . . . . .

3 Noncash prizes . . .

4 Rent/facility costs . . .

5 Other direct expenses .

6 Volunteer labor . . . .Yes %No

Yes %No

Yes %No

7 Direct expense summary. Add lines 2 through 5 in column (d) . . . . . . . . . . ▶

8 Net gaming income summary. Subtract line 7 from line 1, column (d) . . . . . . . . ▶

9 Enter the state(s) in which the organization conducts gaming activities:a Is the organization licensed to conduct gaming activities in each of these states? . . . . . . . . . Yes Nob If “No,” explain:

10a Were any of the organization’s gaming licenses revoked, suspended, or terminated during the tax year? . Yes Nob If “Yes,” explain:

Schedule G (Form 990 or 990-EZ) 2019

GOLF TOURNAMENT ACCELERATOR DINNER

40,365 176,755 217,120

24,019 123,671 147,690

16,346 53,084 0 69,430

0

15,888 15,888

47,847 47,847

0

0

458 5,237 5,695

69,430

0


81 7/2/2020 2:41:07 PM

Schedule G (Form 990 or 990-EZ) 2019 Page 311 Does the organization conduct gaming activities with nonmembers? . . . . . . . . . . . . . Yes No12

Is the organization a grantor, beneficiary or trustee of a trust, or a member of a partnership or other entity formed to administer charitable gaming? . . . . . . . . . . . . . . . . . . . . . . Yes No

13 Indicate the percentage of gaming activity conducted in:a The organization’s facility . . . . . . . . . . . . . . . . . . . . . . . . . 13a %b An outside facility . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13b %

14

Enter the name and address of the person who prepares the organization’s gaming/special events books and records:

Name ▶

Address ▶

15a Does the organization have a contract with a third party from whom the organization receives gaming revenue? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

b If “Yes,” enter the amount of gaming revenue received by the organization ▶ $ and theamount of gaming revenue retained by the third party ▶ $

c If “Yes,” enter name and address of the third party:

Name ▶

Address ▶

16 Gaming manager information:

Name ▶

Gaming manager compensation ▶ $

Description of services provided ▶

Director/officer Employee Independent contractor

17 Mandatory distributions:

a

Is the organization required under state law to make charitable distributions from the gaming proceeds to retain the state gaming license? . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

b

Enter the amount of distributions required under state law to be distributed to other exempt organizations or spent in the organization’s own exempt activities during the tax year ▶ $

Part IV Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information. See instructions.

Schedule G (Form 990 or 990-EZ) 2019


82 7/2/2020 2:41:07 PM

SCHEDULE I (Form 990)


Grants and Other Assistance to Organizations, Governments, and Individuals in the United States

Complete if the organization answered “Yes” on Form 990, Part IV, line 21 or 22.▶ Attach to Form 990.

▶ Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2019Open to Public


Part I General Information on Grants and Assistance 1 Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees’ eligibility for the grants or assistance, and

the selection criteria used to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No 2 Describe in Part IV the organization’s procedures for monitoring the use of grant funds in the United States.

Part II Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered “Yes” on Form 990, Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed.

1 (a) Name and address of organization or government

(b) EIN (c) IRC section (if applicable)

(d) Amount of cash grant

(e) Amount of non-cash assistance

(f) Method of valuation (book, FMV, appraisal,

other)

(g) Description of noncash assistance

(h) Purpose of grant or assistance

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

2 Enter total number of section 501(c)(3) and government organizations listed in the line 1 table . . . . . . . . . . . . . . . . . . ▶ 3 Enter total number of other organizations listed in the line 1 table . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 50055P Schedule I (Form 990) (2019)


✔

SIOUX YMCA

1 B ST, DUPREE, SD 57623 5,000 ANNUAL CAMPAIGN PLEDGE

(SEE STATEMENT)

20,000 OPEN Y TECHNOLOGY INITIATIVE

YMCA OF THE USA101 N UPPER WACKER DR., CHICAGO, IL 60606 7,500 YMCA WORLD SERVICE

3

0


83 7/2/2020 2:41:07 PM

Schedule I (Form 990) (2019) Page 2 Part III Grants and Other Assistance to Domestic Individuals. Complete if the organization answered “Yes” on Form 990, Part IV, line 22.

Part III can be duplicated if additional space is needed. (a) Type of grant or assistance (b) Number of

recipients (c) Amount of

cash grant (d) Amount of

noncash assistance (e) Method of valuation (book,

FMV, appraisal, other) (f) Description of noncash assistance

1

2

3

4

5

6

7Part IV Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.

Schedule I (Form 990) (2019)

ASSISTANCE OTHER 328 0 89,630 FMV (SEE STATEMENT)

ASSISTANCE HOUSING 393 0 1,271,012 FMV RENTAL ASSISTANCE

ASSISTANCE TRANSPORTATION 326 0 30,924 FMV (SEE STATEMENT)

ASSISTANCE FURNITURE & HOUSEHOLD 147 0 45,065 FMV (SEE STATEMENT)

ASSISTANCE CLOTHING 75 0 16,025 FMV (SEE STATEMENT)

ASSISTANCE EDUCATION 108 60,700 1,562 FMV (SEE STATEMENT)

HOUSING UTILITY ASSISTANCE 43 0 11,724 FMV (SEE STATEMENT)

(SEE STATEMENT)


84 7/2/2020 2:41:07 PM

Part IV Supplemental Information. Provide the information required in Part I, line 2, Part III, column (b), andany other additional information.


SCHEDULE I, PART I, LINE2 - PROCEDURES FORMONITORING USE OFGRANT FUNDS.

GRANT EXPENSES ARE TRACKED IN THE FINANCIAL STATEMENT AND REVIEWED PERIODICALLY TOENSURE COMPLIANCE WITH GRANTOR REQUIREMENTS. SELECTED ENDOWMENT FUNDS PROVIDE FOREDUCATION SCHOLARSHIPS FOR QUALIFYING INDIVIDUALS. A COMMITTEE OF VOLUNTEERS AND STAFFMEET AND REVIEW APPLICATIONS, THEN MEET WITH CANDIDATES TO DETERMINE ELIGIBILITY AS DEFINEDBY EACH FUND. FOR HOUSING AND EDUCATION ASSISTANCE, FUNDS ARE NOT GIVEN DIRECTLY TOPARTICIPANTS, BUT ARE PROVIDED DIRECTLY TO LANDLORDS, UTILITY COMPANIES, SCHOOLS, ETC.

SCHEDULE I, PART II,COLUMN A - NAME ANDADDRESS OFORGANIZATION ORGOVERNMENT

YMCA OF GREATER TWIN CITIES

651 NICOLLET MALL, #500, MINNEAPOLIS, MN 55402

SCHEDULE I, PART III,COLUMN (F) -DESCRIPTION OF NON-CASH ASSISTANCE

ASSISTANCE TRANSPORTATION: BUS PASSES, DRIVER'S TRAINING, DRIVER'S TESTING & LICENSING


ASSISTANCE FURNITURE & HOUSEHOLD: FURNITURE AND HOUSEHOLD ITEMS


ASSISTANCE CLOTHING: CLOTHING FOR PERSONAL AND WORK USE


ASSISTANCE HOUSING UTILITIES: HOME UTILITY BILL PAYMENT FOR PROGRAM PARTICIPANTS

SCHEDULE I, PART III,COLUMN F - DESCRIPTIONOF NON-CASHASSISTANCE

ASSISTANCE OTHER:

GROCERIES, HOUSEHOLD ITEMS/SUPPLIES, SCHOOL SUPPLIES, DRIVER'S LICENSE

SCHEDULE I, PART III,COLUMN F - DESCRIPTIONOF NON-CASHASSISTANCE

ASSISTANCE EDUCATION:

SCHOLARSHIPS TO PROGRAM PARTICIPANTS


85 7/2/2020 2:41:07 PM

SCHEDULE J (Form 990)


Compensation InformationFor certain Officers, Directors, Trustees, Key Employees, and Highest

Compensated Employees▶ Complete if the organization answered “Yes” on Form 990, Part IV, line 23.

▶ Attach to Form 990. ▶ Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2019Open to Public


Part I Questions Regarding CompensationYes No

1a Check the appropriate box(es) if the organization provided any of the following to or for a person listed on Form 990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal useTravel for companions Payments for business use of personal residenceTax indemnification and gross-up payments Health or social club dues or initiation feesDiscretionary spending account Personal services (such as maid, chauffeur, chef)

b If any of the boxes on line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If “No,” complete Part III to explain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b

2 Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all directors, trustees, and officers, including the CEO/Executive Director, regarding the items checked on line1a? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

3 Indicate which, if any, of the following the organization used to establish the compensation of the organization’s CEO/Executive Director. Check all that apply. Do not check any boxes for methods used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contractIndependent compensation consultant Compensation survey or studyForm 990 of other organizations Approval by the board or compensation committee

4 During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

a Receive a severance payment or change-of-control payment? . . . . . . . . . . . . . . . 4ab Participate in, or receive payment from, a supplemental nonqualified retirement plan? . . . . . . . 4bc Participate in, or receive payment from, an equity-based compensation arrangement? . . . . . . . 4c

If “Yes” to any of lines 4a–c, list the persons and provide the applicable amounts for each item in Part III.

Only section 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5–9.5 For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any

compensation contingent on the revenues of:

a The organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5ab Any related organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . 5b

If “Yes” on line 5a or 5b, describe in Part III.

6 For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue anycompensation contingent on the net earnings of:

a The organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6ab Any related organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b

If “Yes” on line 6a or 6b, describe in Part III.

7 For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed payments not described on lines 5 and 6? If “Yes,” describe in Part III . . . . . . . . . . . . . 7

8 Were any amounts reported on Form 990, Part VII, paid or accrued pursuant to a contract that was subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If “Yes,” describein Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

9 If “Yes” on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? . . . . . . . . . . . . . . . . . . . . . . . . 9

For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 50053T Schedule J (Form 990) 2019


✔

✔

✔

✔

✔

✔ ✔

✔

✔

✔

✔

✔

✔

✔

✔

✔


86 7/2/2020 2:41:07 PM

Schedule J (Form 990) 2019 Page 2Part II Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the instructions, on row (ii). Do not list any individuals that aren’t listed on Form 990, Part VII.Note: The sum of columns (B)(i)–(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title

(B) Breakdown of W-2 and/or 1099-MISC compensation

(i) Base compensation

(ii) Bonus & incentive compensation

(iii) Other reportable

compensation

(C) Retirement and other deferred compensation

(D) Nontaxable benefits

(E) Total of columns (B)(i)–(D)

(F) Compensation in column (B) reported

as deferred on prior Form 990

1

(i)

(ii)

2

(i)

(ii)

3

(i)

(ii)

4

(i)

(ii)

5

(i)

(ii)

6

(i)

(ii)

7

(i)

(ii)

8

(i)

(ii)

9

(i)

(ii)

10

(i)

(ii)

11

(i)

(ii)

12

(i)

(ii)

13

(i)

(ii)

14

(i)

(ii)

15

(i)

(ii)

16

(i)

(ii)

Schedule J (Form 990) 2019

205,518 130,373 5,396 44,677 13,749 399,713 0

0 0 0 0 0 0 0

314,634 0 7,767 25,000 15,657 363,058 0

0 0 0 0 0 0 0

JOHN LAMB 204,952 0 3,788 24,500 24,800 258,040 0

0 0 0 0 0 0 0

MARCIA ISENBERGER 189,250 0 637 35,566 9,383 234,836 0

0 0 0 0 0 0 0

JOHN RAINEY 187,006 0 341 46,492 5,107 238,946 0

0 0 0 0 0 0 0

AMANDA GAYLES 178,897 0 3,320 22,154 353 204,724 0

0 0 0 0 0 0 0

ALONDA WILLIAMS 165,856 0 3,319 15,018 20,448 204,641 0

0 0 0 0 0 0 0

VIVIAN SHANNON 139,404 0 10,284 16,858 7,595 174,141 0

0 0 0 0 0 0 0

WENDY BART 144,425 0 460 17,677 8,011 170,573 0

0 0 0 0 0 0 0

NATHAN PHILLIPS 138,992 0 141 16,594 7,775 163,502 0

0 0 0 0 0 0 0

PRESIDENT & CEO

SVP & CFO

SVP & COO

SVP & COO

SVP & CHRO

SVP & CXO

SVP & CDO (NOT ACTIVE AS OF 9/20/19)

SVP MEMB & HEALTHY LIVING (NOT ACTIVE AS OF9/20/19)

SVP & CAO

PRESIDENT & CEO (NOT ACTIVE AS OF 6.15.19)

ROBERT B GILBERTSON, JR

LORIA B YEADON


87 7/2/2020 2:41:07 PM

Part III Supplemental Information. Provide the information, explanation, or descriptions required for Part I,lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for anyadditional information.


SCHEDULE J, PART I, LINE1A - TRAVEL FORCOMPANIONS

SPECIFIED AND LIMITED SPOUSE TRAVEL FOR THE CEO IS TREATED AS TAXABLE COMPENSATION.

SCHEDULE J, PART I, LINE4A - SEVERANCE ORCHANGE-OF-CONTROLPAYMENT

VIVIAN SHANNON, SVP/CDO, SEVERANCE WAS AWARDED EQUAL TO $10,038. THIS AMOUNT WAS PAIDDURING 2019.

SCHEDULE J, PART I, LINE7 - NON-FIXED PAYMENTS

THE BONUS FOR THE CEO IS DETERMINED BY THE BOARD ON AN ANNUAL BASIS.


88 7/2/2020 2:41:07 PM

SCHEDULE K (Form 990)


Supplemental Information on Tax-Exempt Bonds▶ Complete if the organization answered “Yes” on Form 990, Part IV, line 24a. Provide descriptions,

explanations, and any additional information in Part VI. ▶ Attach to Form 990.


OMB No. 1545-0047



Part I Bond Issues(a) Issuer name (b) Issuer EIN (c) CUSIP # (d) Date issued (e) Issue price (f) Description of purpose (g) Defeased (h) On

behalf of issuer

(i) Pooled financing

Yes No Yes No Yes No

A

B

C

DPart II Proceeds

A B C D1 Amount of bonds retired . . . . . . . . . . . . . . . . . . 2 Amount of bonds legally defeased . . . . . . . . . . . . . .3 Total proceeds of issue . . . . . . . . . . . . . . . . . . 4 Gross proceeds in reserve funds . . . . . . . . . . . . . . .5 Capitalized interest from proceeds . . . . . . . . . . . . . . 6 Proceeds in refunding escrows . . . . . . . . . . . . . . . . 7 Issuance costs from proceeds . . . . . . . . . . . . . . . .8 Credit enhancement from proceeds . . . . . . . . . . . . . .9 Working capital expenditures from proceeds . . . . . . . . . . .

10 Capital expenditures from proceeds . . . . . . . . . . . . . .11 Other spent proceeds . . . . . . . . . . . . . . . . . . .12 Other unspent proceeds . . . . . . . . . . . . . . . . . . 13 Year of substantial completion . . . . . . . . . . . . . . . .

Yes No Yes No Yes No Yes No14 Were the bonds issued as part of a refunding issue of tax-exempt bonds (or,

if issued prior to 2018, a current refunding issue)? . . . . . . . . .

15 Were the bonds issued as part of a refunding issue of taxable bonds (or, if issued prior to 2018, an advance refunding issue)? . . . . . . . . .

16 Has the final allocation of proceeds been made? . . . . . . . . . .17 Does the organization maintain adequate books and records to support the

final allocation of proceeds? . . . . . . . . . . . . . . . .

For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 50193E Schedule K (Form 990) 2019


WA STATE HOUSING FINANCE COMMISSION 91-1874730 07/31/2012 30,000,000 (SEE STATEMENT)

✔ ✔ ✔


✔ ✔ ✔


✔ ✔ ✔

5,055,000 1,873,450 0

0 0 0

30,000,000 2,030,000 8,000,000

0 0 0

0 0 0

0 0 0

0 29,632 0

0 0 0

0 0 0

30,000,000 2,000,368 8,000,000

0 0

0 0 0

2009 2013 2019

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✔ ✔ ✔

✔ ✔ ✔


89 7/2/2020 2:41:07 PM

Schedule K (Form 990) 2019 Page 2 Part III Private Business Use

A B C D1 Was the organization a partner in a partnership, or a member of an LLC,

which owned property financed by tax-exempt bonds? . . . . . . . . Yes No Yes No Yes No Yes No

2 Are there any lease arrangements that may result in private business use of bond-financed property? . . . . . . . . . . . . . . . . . .

3a Are there any management or service contracts that may result in private business use of bond-financed property? . . . . . . . . . . . .

b If “Yes” to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property?

c Are there any research agreements that may result in private business use of bond-financed property? . . . . . . . . . . . . . . . . . .

d If “Yes” to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property?

4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government . . . ▶ % % % %

5

Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government . . . ▶ % % % %

6 Total of lines 4 and 5 . . . . . . . . . . . . . . . . . . . % % % % 7 Does the bond issue meet the private security or payment test? . . . . .8a Has there been a sale or disposition of any of the bond-financed property to a

nongovernmental person other than a 501(c)(3) organization since the bonds were issued?

b If “Yes” to line 8a, enter the percentage of bond-financed property sold or disposed of . . . . . . . . . . . . . . . . . . . . . . % % % %

c If “Yes” to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? . . . . . . . . . . . . . . .

9 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under Regulations sections 1.141-12 and 1.145-2? . . . .

Part IV Arbitrage A B C D

1 Has the issuer filed Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate? . . . . . . . . . . . . . .

Yes No Yes No Yes No Yes No

2 If “No” to line 1, did the following apply? a Rebate not due yet? . . . . . . . . . . . . . . . . . . .b Exception to rebate? . . . . . . . . . . . . . . . . . . .c No rebate due? . . . . . . . . . . . . . . . . . . . . .

If “Yes” to line 2c, provide in Part VI the date the rebate computation was performed . . . . . . . . . . . . . . . . . . . . . .

3 Is the bond issue a variable rate issue? . . . . . . . . . . . . .Schedule K (Form 990) 2019

✔ ✔ ✔

✔ ✔ ✔

✔ ✔ ✔

✔ ✔ ✔

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00✔ ✔ ✔

✔ ✔ ✔

✔ ✔ ✔

✔ ✔ ✔

✔ ✔ ✔

✔ ✔ ✔

✔ ✔ ✔

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90 7/2/2020 2:41:07 PM

Schedule K (Form 990) 2019 Page 3 Part IV Arbitrage (continued) A B C D

4a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue? . . . . . . . . . . . . .


b Name of provider . . . . . . . . . . . . . . . . . . . .c Term of hedge . . . . . . . . . . . . . . . . . . . . .d Was the hedge superintegrated? . . . . . . . . . . . . . . .e Was the hedge terminated? . . . . . . . . . . . . . . . . .

5a Were gross proceeds invested in a guaranteed investment contract (GIC)? .b Name of provider . . . . . . . . . . . . . . . . . . . .c Term of GIC . . . . . . . . . . . . . . . . . . . . . .d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied?

6 Were any gross proceeds invested beyond an available temporary period? . 7 Has the organization established written procedures to monitor the

requirements of section 148? . . . . . . . . . . . . . . . .

Part V Procedures To Undertake Corrective Action A B C D

Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation isn’t available under applicable regulations? . . . . . . . . . . . . . . . . . .


Part VI Supplemental Information. Provide additional information for responses to questions on Schedule K. See instructions

Schedule K (Form 990) 2019

✔ ✔ ✔

BANK OF AMERICA

10.0✔

✔

✔ ✔ ✔

✔ ✔ ✔

✔ ✔ ✔

✔ ✔ ✔

(SEE STATEMENT)


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Part VI Supplemental Information. Supplemental Information Complete this part to provide additionalinformation for responses to questions on Schedule K (see instructions).


SCHEDULE K, PART I,COLUMN (F) -DESCRIPTION OFPURPOSEISSUER NAME: WA STATEHOUSING FINANCECOMMISSION

REFINANCE OF CONSTRUCTION, RENOVATION AND EXPANSION BOND. REFUNDED BOND FROM 9/4/2007.


FOR FINANCING ENERGY EFFICIENCY EQUIPMENT AND IMPROVEMENTS


THE FUNDS WERE USED TO COMPLETE THE NEW KENT YMCA COMPLETED IN 2019.


92 7/2/2020 2:41:07 PM

SCHEDULE M (Form 990)


Noncash Contributions ▶ Complete if the organizations answered “Yes” on Form 990, Part IV, lines 29 or 30. ▶ Attach to Form 990. ▶ Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2019Open to Public


Part I Types of Property(a)

Check if applicable

(b) Number of contributions or

items contributed

(c) Noncash contribution amounts reported on

Form 990, Part VIII, line 1g

(d) Method of determining

noncash contribution amounts

1 Art—Works of art . . . . .2 Art—Historical treasures . . .3 Art—Fractional interests . . .4 Books and publications . . .5

Clothing and household goods . . . . . . . . .

6 Cars and other vehicles . . .7 Boats and planes . . . . .8 Intellectual property . . . .9 Securities—Publicly traded . .

10 Securities—Closely held stock .11

Securities—Partnership, LLC, or trust interests . . . . .

12 Securities—Miscellaneous . .

13

Qualified conservation contribution—Historic structures . . . . . . . .

14

Qualified conservation contribution—Other . . . .

15 Real estate—Residential . . .16 Real estate—Commercial . .17 Real estate—Other . . . . .18 Collectibles . . . . . . .19 Food inventory . . . . . .20 Drugs and medical supplies . .21 Taxidermy . . . . . . .22 Historical artifacts . . . . .23 Scientific specimens . . . .24 Archeological artifacts . . .25 Other ▶ ( ) 26 Other ▶ ( ) 27 Other ▶ ( ) 28 Other ▶ ( )

29 Number of Forms 8283 received by the organization during the tax year for contributions for which the organization completed Form 8283, Part IV, Donee Acknowledgement . . . . . 29

Yes No

30 a

During the year, did the organization receive by contribution any property reported in Part I, lines 1 through28, that it must hold for at least three years from the date of the initial contribution, and which isn't requiredto be used for exempt purposes for the entire holding period? . . . . . . . . . . . . . . . 30a

b If “Yes,” describe the arrangement in Part II.

31 Does the organization have a gift acceptance policy that requires the review of any nonstandardcontributions? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31

32 a Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash contributions? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32a

b If “Yes,” describe in Part II.

33 If the organization didn't report an amount in column (c) for a type of property for which column (a) is checked, describe in Part II.

For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 51227J Schedule M (Form 990) 2019


✔ 12 80,223 OTHER

SUPPLIES ✔ 46 77,662 COST

0

✔

✔

✔


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Part II Supplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, andwhether the organization is reporting in Part I, column (b), the number of contributions, the number ofitems received, or a combination of both. Also complete this part for any additional information.


SCHEDULE M, PART I -EXPLANATION OFREPORTING METHOD FORNUMBER OFCONTRIBUTIONS

OTHER: THE NUMBER OF CONTRIBUTIONS ARE REPRESENTED HERE.

SCHEDULE M, PART I -EXPLANATIONS OFREPORTING METHOD FORNUMBER OFCONTRIBUTIONS

SECURITIES - PUBLICLY TRADED - THE NUMBER OF CONTRIBUTIONS RECEIVED.


94 7/2/2020 2:41:07 PM

SCHEDULE O(Form 990 or 990-EZ)

Department of Treasury InternalRevenue Service

Supplemental Information to Form 990 or 990-EZComplete 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.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047


Name of the OrganizationTHE YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER SEATTLE (6871)

Employer Identification Number91-0482710


FORM 990, PART I, LINE 6 -VOLUNTEERS

VOLUNTEERS FOR THE YMCA OF GREATER SEATTLE SERVE IN MANY WAYS. POLICY VOLUNTEERSSERVE ON COMMITTEES AND BOARDS. FUNDRAISING VOLUNTEERS SUPPORT EFFORTS TO RAISEFUNDS TO FURTHER THE ORGANIZATION'S EXEMPT PURPOSE. THE LARGEST NUMBER OFVOLUNTEERS DIRECTLY SUPPORT PROGRAMS AND EVENTS DELIVERED BY THE YMCA OFGREATER SEATTLE. VOLUNTEER COUNT IS A COMPILATION OF DATA FROM ALL PROGRAMS ANDALL BRANCHES OF THE YMCA OF GREATER SEATTLE.

FORM 990, PART III, LINE 1 -ORGANIZATION'S MISSION

STRATEGIC GOALS:*PROVIDE OPPORTUNITIES FOR YOUTH AND YOUNG ADULTS THAT SHAPE VALUES ANDENCOURAGE LIFELONG COMMUNITY SERVICE*SUPPORT AND STRENGTHEN ALL FAMILIES*LEAD AND SUPPORT EFFORTS THAT PROMOTE HEALTHY LIVING*PROVIDE OLDER ADULTS WITH OPPORTUNITIES TO CREATE HEALTHY AND PRODUCTIVE LIVESFOR THEMSELVES AND THE COMMUNITY*ATTRACT DIVERSE POPULATIONS PARTICIPATING TOGETHER TO CREATE A COMMUNITY WHEREALL ARE WELCOME

OPERATING PRINCIPLES:*FOSTER A SENSE OF BELONGING AND COMMUNITY AMONG MEMBERS*PROMOTE, DEVELOP AND SUPPORT THE VITAL ROLE OF VOLUNTEERS AND STAFF IN THE YMCA*SERVE AS A CATALYST IN ADDRESSING COMMUNITY ISSUES*SECURE AND EFFICIENTLY MANAGE THE FINANCIAL RESOURCES NECESSARY TO ACHIEVE OURGOALS

FORM 990, PART III, LINE 4C -PROGRAM SERVICEDESCRIPTION

DO NOT PRESENT A BARRIER TO PARTICIPATION. CONTRIBUTIONS AND GOVERNMENT GRANTSPROVIDE PRIMARY FUNDING FOR PROGRAM EXPENSES.

FORM 990, PART VI, LINE 11B -REVIEW OF FORM 990 BYGOVERNING BODY

A MEMBER OF THE AUDIT COMMITTEE OF THE GOVERNING BODY REVIEWED THE FORM 990 AND ACOPY OF THE FORM 990 WAS MADE AVAILABLE TO EACH MEMBER OF THE GOVERNING BODYPRIOR TO IT BEING FILED.

FORM 990, PART VI, LINE 12C -CONFLICT OF INTERESTPOLICY

IDENTIFIED SIGNIFICANT PARTIES ARE REQUIRED TO ANNUALLY COMPLETE A CONFLICT OFINTEREST QUESTIONNAIRE THAT IS SUBMITTED TO AND REVIEWED BY THE AUDIT COMMITTEE.WHERE A CONFLICT OF INTEREST IS DETERMINED TO EXIST, THE YMCA SHALL NOT ENTER INTOTHE PROPOSED CONTRACT, TRANSACTION OR ARRANGEMENT UNLESS THE BOARD HASCOMPLIED WITH THE FOLLOWING:A. THE CHAIRPERSON OF THE BOARD SHALL, IF APPROPRIATE, APPOINT A DISINTERESTEDPERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED CONTRACT,TRANSACTION OR ARRANGEMENT.B. AFTER EXERCISING DUE DILIGENCE, THE BOARD SHALL DETERMINE WHETHER THE YMCA CAN,WITH REASONABLE EFFORTS, GET A MORE ADVANTAGEOUS CONTRACT, TRANSACTION ORARRANGEMENT FROM A PERSON OR ENTITY WITHOUT A CONFLICT OF INTEREST.C. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE,THE BOARD SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORSWHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE YMCA'S BEST INTEREST, FOR ITS OWNBENEFIT, AND WHETHER IT IS FAIR REASONABLE. IN CONFORMITY WITH THE ABOVEDETERMINATION, THE BOARD SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THECONTRACT, TRANSACTION, OR ARRANGEMENT.

FORM 990, PART VI, LINE 15A -PROCESS TO ESTABLISHCOMPENSATION OF TOPMANAGEMENT OFFICIAL

YMCA OF THE USA, USING AN INDEPENDENT CONSULTANT, STUDIES YMCA CEO SALARIES ANDCOMPARES THEM TO OTHER COMPARABLE INDUSTRIES. YMCA OF GREATER SEATTLE ACQUIRESSEATTLE MARKET AND COMPARABLE INDUSTRY COMPENSATION DATA. AT THE HIRE OF A CEO,THE COMPENSATION PACKAGE GOES TO THE BOARD FOR APPROVAL. THE CEO SALARY ISAPPROVED BY THE BOARD. THIS WAS LAST PERFORMED IN 2018.

FORM 990, PART VI, LINE 15B -PROCESS TO ESTABLISHCOMPENSATION OF OTHEROFFICERS OR KEY EMPLOYEES

THE HR COMMITTEE OF THE BOARD OF DIRECTORS ENGAGES A CONSULTANT TO PERFORM ACOMPENSATION SURVEY AND EVALUATES THE COMPENSATION OF SENIOR LEADERSHIPMANAGEMENT POSITIONS, INCLUDING:

*SVP/CHIEF FINANCIAL OFFICER*SVP/CHIEF OPERATING OFFICERS*SVP/CHIEF DEVELOPMENT OFFICER*SVP/CHIEF HUMAN RESOURCES OFFICER*SVP/CHIEF EXPERIENCE OFFICER*SVP/CHIEF ADMINISTRATIVE OFFICER

FORM 990, PART VI, LINE 19 -REQUIRED DOCUMENTSAVAILABLE TO THE PUBLIC

GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AREAVAILABLE ON REQUEST.


95 7/2/2020 2:41:07 PM


FORM 990, PART XI, LINE 9 -OTHER CHANGES IN NETASSETS OR FUND BALANCES


CHANGE IN VALUE OF INTEREST RATE SWAP AGREEMENTS - 764,549

CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 116,647


96 7/2/2020 2:41:07 PM

SCHEDULE R (Form 990)


Related Organizations and Unrelated Partnerships▶ Complete if the organization answered “Yes” on Form 990, Part IV, line 33, 34, 35b, 36, or 37.

▶ Attach to Form 990. ▶ Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2019Open to Public


Part I Identification of Disregarded Entities. Complete if the organization answered “Yes” on Form 990, Part IV, line 33.

(a) Name, address, and EIN (if applicable) of disregarded entity

(b) Primary activity

(c) Legal domicile (state or foreign country)

(d) Total income

(e) End-of-year assets

(f) Direct controlling

entity

(1)

(2)

(3)

(4)

(5)

(6)

Part II Identification of Related Tax-Exempt Organizations. Complete if the organization answered “Yes” on Form 990, Part IV, line 34, because it had one or more related tax-exempt organizations during the tax year.

(a) Name, address, and EIN of related organization


(c) Legal domicile (state or foreign country)

(d) Exempt Code section

(e) Public charity status (if section 501(c)(3))

(f) Direct controlling

entity

(g) Section 512(b)(13)

controlled entity?

Yes No(1)

(2)

(3)

(4)

(5)

(6)

(7)

For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 50135Y Schedule R (Form 990) 2019


YMCA 909 4TH AVE LLC

909 4TH AVE, SEATTLE, WA 98104PROVIDE LOW-INCOME HOUSING

WA 0 0 YMCA OF GREATERSEATTLE

909 4TH YMCA LIMITED PARTNERSHIP (91-1899977)

909 FOURTH AVENUE, SEATTLE 98104PROVIDE LOW-INCOME HOUSING

WA 0 0 YMCA OF GREATERSEATTLE


97 7/2/2020 2:41:07 PM

Schedule R (Form 990) 2019 Page 2

Part III Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered “Yes” on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.

(a) Name, address, and EIN of

related organization


(c) Legal

domicile (state or foreign country)

(d) Direct controlling

entity

(e) Predominant

income (related, unrelated,

excluded from tax under

sections 512—514)

(f) Share of total

income

(g) Share of end-of-

year assets

(h) Disproportionate

allocations?

(i) Code V—UBI

amount in box 20 of Schedule K-1

(Form 1065)

(j) General or managing partner?

(k) Percentage ownership

Yes No Yes No

(1)

(2)

(3)

(4)

(5)

(6)

(7)

Part IV Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered “Yes” on Form 990, Part IV, line 34, because it had one or more related organizations treated as a corporation or trust during the tax year.

(a) Name, address, and EIN of related organization


(c) Legal domicile

(state or foreign country)

(d) Direct controlling

entity

(e) Type of entity

(C corp, S corp, or trust)

(f) Share of total

income

(g) Share of

end-of-year assets

(h) Percentage ownership

(i) Section 512(b)(13)

controlled entity?

Yes No(1)

(2)

(3)

(4)

(5)

(6)

(7)

Schedule R (Form 990) 2019

(SEE STATEMENT)

(SEE STATEMENT)


98 7/2/2020 2:41:07 PM


Part V Transactions With Related Organizations. Complete if the organization answered “Yes” on Form 990, Part IV, line 34, 35b, or 36.

Note: Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule. Yes No

1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . . 1ab Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1bc Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1cd Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1de Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e

f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1fg Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1gh Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1hi Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1ij Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1j

k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . 1kl Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . . 1lm Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . . 1mn Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . 1no Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1o

p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1pq Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1q

r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1rs Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1s

2 If the answer to any of the above is “Yes,” see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.(a)

Name of related organization(b)

Transaction type (a—s)

(c) Amount involved

(d) Method of determining amount involved

(1)

(2)

(3)

(4)

(5)

(6) Schedule R (Form 990) 2019

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✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

✔

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✔

✔

NEW ARCADIA, LLC S 500,000 CASH

NEW ARCADIA, LLC B 2,122,324 CASH


99 7/2/2020 2:41:07 PM


Part VI Unrelated Organizations Taxable as a Partnership. Complete if the organization answered “Yes” on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity


(c) Legal domicile (state or foreign

country)

(d) Predominant

income (related, unrelated, excluded

from tax under sections 512—514)

(e) Are all partners

section 501(c)(3)

organizations?

(f) Share of

total income

(g) Share of

end-of-year assets

(h) Disproportionate

allocations?

(i) Code V—UBI

amount in box 20 of Schedule K-1

(Form 1065)

(j) General or managing partner?

(k) Percentage ownership

Yes No Yes No Yes No

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

(16)

Schedule R (Form 990) 2019


100 7/2/2020 2:41:07 PM

Part III Identification of Related Organizations Taxable as a Partnership (continued)

(a) Name, address and EIN of related organization (b) Primary Activity (c) Legaldomicile

(state or foreigncountry)

(d) Directcontrolling

entity

(e) Predominantincome

related, unrelated,excluded from tax

under sections 512-514

(f) Share oftotal income

(g) Share ofend-of-year

assets

(h)Dispropor

tionateallocation

s?

(i) Code V -UBI amountin box 20 ofSchedule K-

1 (Form1065)

(j)General

ormanagingpartner?

(k)Percentageownership

Yes No Yes No

(1) NEW ARCADIA LLC (83-4660253)909 FOURTH AVENUE, SEATTLE 98104

PROVIDE LOWINCOMESHELTER ANDHOUSING FORHOMELESSYOUTH

WAYMCA OFGREATERSEATTLE

RELATED (2,711) 1,619,613

71.84


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Part IV Identification of Related Organizations Taxable as a Corporation or Trust (continued)

(a) Name, address and EIN of related organization (b) Primaryactivity

(c) Legaldomicile (state or

foreign country)

(d) Directcontrolling

entity

(e) Type of entity(C-corp, S-corp or

trust)

(f) Share oftotal income

(g) Share ofend-of-year

assets

(h) Percentageownership

(i) Section512(b)(13)controlled

entity?

Yes No

(1) CHARITABLE REMAINDER TRUST (CRT: 1)909 4TH AVE LLC, SEATTLE, WA 98104

INVESTMENTS WAYMCA OFGREATERSEATTLE


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REPORT OF INDEPENDENT AUDITORS AND CONSOLIDATED FINANCIAL STATEMENTS WITH

SCHEDULES AND REPORTS UNDER UNIFORM GUIDANCE AND SUPPLEMENTARY INFORMATION

YMCA OF GREATER SEATTLE

December 31, 2019

Table of Contents PAGE Report of Independent Auditors 1–2 Consolidated Financial Statements

Consolidated statements of financial position 3–4 Consolidated statement of activities 5 Consolidated statement of functional expenses 6 Consolidated statements of cash flows 7 Notes to consolidated financial statements 8–28

Single Audit Reports Report of Independent Auditors on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 29–30 Report of Independent Auditors on Compliance for Each Major Federal Program and Report on Internal Control over Compliance Required by the Uniform Guidance 31–32 Schedule of findings and questioned costs 33–34 Summary schedule of prior audit findings 35 Supplementary Information

Schedule of expenditures of federal awards 36–37 Notes to schedule of expenditures of federal awards 38

1

Report of Independent Auditors The Board of Directors YMCA of Greater Seattle Report on the Financial Statements

We have audited the accompanying consolidated financial statements of YMCA of Greater Seattle (the “Y”) which comprise the consolidated statement of financial position as of December 31, 2019, and the related consolidated statements of activities, functional expenses, and cash flows for the year 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 consolidated 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 consolidated 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 consolidated financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the consolidated 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 consolidated 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. An 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 consolidated 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 consolidated financial statements referred to above present fairly, in all material respects, the consolidated financial position of YMCA of Greater Seattle as of December 31, 2019, and the changes in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America.

2

Adoption of New Accounting Principle

As discussed in Note 1 to the consolidated financial statements, in the year ending December 31, 2019, the Y adopted ASU No. 2014-09, Revenue from Contracts with Customers. Our opinion is not modified with respect to this matter. Other Matters

Report on Summarized Comparative Information

We have previously audited YMCA of Greater Seattle’s 2018 consolidated financial statements, and we expressed an unmodified audit opinion on those audited consolidated financial statements in our report dated May 21, 2019. In our opinion, the summarized comparative information presented herein as of and for the year ended December 31, 2018, is consistent, in all material respects, with the audited consolidated financial statements from which it has been derived. Other Information

Our audit was conducted for the purpose of forming an opinion on the consolidated financial statements as a whole. The management report included in this document and the information on communities served and donated goods and services included in Note 1 of the consolidated financial statements are presented for the purpose of additional analysis and are not a required part of the consolidated financial statements. Such information has not been subjected to the auditing procedures applied in the audit of the consolidated financial statements and, accordingly, we do not express an opinion or provide any assurance on them. Other Supplementary Information

Our audit was conducted for the purpose of forming an opinion on the consolidated financial statements as a whole. The schedule of expenditures of federal awards as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards is presented for purposes of additional analysis and is not a required part of the consolidated financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the consolidated financial statements. The information has been subjected to the auditing procedures applied in the audit of the consolidated financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the consolidated financial statements or to the consolidated financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the consolidated financial statements as a whole. Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated June 3, 2020 on our consideration of YMCA of Greater Seattle's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of YMCA of Greater Seattle's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in YMCA of Greater Seattle's internal control over financial reporting and compliance.

Seattle, Washington June 3, 2020

3 See accompanying notes.

YMCA of Greater Seattle Consolidated Statements of Financial Position – Assets December 31, 2019

2019 2018CURRENT ASSETS

Cash and cash equivalents 3,471,135$ 3,805,185$ Accounts receivable, net 2,749,782 2,456,065 Pledges receivable, net 1,478,847 1,300,278 Prepaid expenses and other current assets 831,575 865,742

Total current assets 8,531,339 8,427,270

LONG-TERM ASSETSRestricted cash 1,315,000 705,000 Pledges receivable, noncurrent, net 3,667,507 8,679,514 Note receivable 8,551,621 4,238,000 Long-term investments 61,407,995 52,847,785 Investment in New Arcadia 1,622,324 - Split-interest agreements 1,091,637 959,123 Land, buildings, and equipment, net 167,380,889 153,131,365 Other long-term assets 646,301 656,242

Total long-term assets 245,683,274 221,217,029

Total assets 254,214,613$ 229,644,299$

See accompanying notes. 4

YMCA of Greater Seattle

Consolidated Statements of Financial Position – Liabilities and Net Assets December 31, 2019

2019 2018CURRENT LIABILITIES

Accounts payable 4,100,453$ 4,260,021$ Accrued expenses 4,314,437 3,623,924 Deferred program revenue 3,966,726 3,996,144 Bonds payable, current 1,094,369 1,095,622 Term loan 8,308,913 - Other current liabilities 1,914,584 1,311,305

Total current liabilities 23,699,482 14,287,016

LONG-TERM LIABILITIESLiabilities under split-interest agreements 258,026 242,158 Interest rate swap agreements 775,300 10,751 Deferred program revenue, noncurrent 871,916 1,105,928 Capital leases 3,007,531 1,492,607 Line of credit 6,000,000 12,000,000 Bonds payable, noncurrent 32,007,182 25,148,410

Total long-term liabilities 42,919,955 39,999,854

Total liabilities 66,619,437 54,286,870

NET ASSETSNet assets without donor restrictions

General and designated reserves 34,602,168 28,440,962 Debt service sinking fund 9,483,824 7,989,181 Invested in net fixed assets 94,513,124 83,479,590

Total net assets without donor restrictions 138,599,116 119,909,733

Net assets with donor restrictions 48,996,060 55,447,696

Total net assets 187,595,176 175,357,429

Total liabilities and net assets 254,214,613$ 229,644,299$


YMCA of Greater Seattle Consolidated Statement of Activities Year Ended December 31, 2019 (With Comparative Totals for 2018)

Without WithDonor Restrictions Donor Restrictions 2019 Total 2018 Total

PUBLIC SUPPORT AND REVENUEPublic support

Contributions 6,529,077$ 6,569,503$ 13,098,580$ 10,075,376$ Contributed assets - - - 650,000 United Way 179,489 - 179,489 598,856

Total public support 6,708,566 6,569,503 13,278,069 11,324,232 Revenue

Program, net 35,351,877 - 35,351,877 34,460,876 Membership, net 41,209,922 - 41,209,922 38,275,721 Government 15,369,791 4,833,954 20,203,745 13,367,833 Other 489,158 - 489,158 490,669

Total earned revenue 92,420,748 4,833,954 97,254,702 86,595,099

Net assets released from restrictions 20,089,597 (20,089,597) - -

Total public support, revenue,

and releases 119,218,911 (8,686,140) 110,532,771 97,919,331

EXPENSES

Program services 90,261,393 - 90,261,393 83,115,311

Management and general 16,476,828 - 16,476,828 13,603,844

Fundraising 2,197,136 - 2,197,136 2,766,576

Total expenses 108,935,357 - 108,935,357 99,485,731

PUBLIC SUPPORT AND REVENUE IN

EXCESS OF EXPENSES BEFORE

OTHER INCOME AND LOSSES 10,283,554 (8,686,140) 1,597,414 (1,566,400)

OTHER INCOME AND LOSSES

Investment return (loss), net 9,066,791 2,236,306 11,303,097 (3,412,046) Gain (Loss) on sale of assets (14,862) - (14,862) 4,000 Change in value of split-interest

agreements 118,449 (1,802) 116,647 (32,620) Change in value of interest rate swap

agreements (764,549) - (764,549) 181,924

Total other income and losses 8,405,829 2,234,504 10,640,333 (3,258,742)

CHANGE IN NET ASSETS 18,689,383 (6,451,636) 12,237,747 (4,825,142)

NET ASSETSBeginning of year 119,909,733 55,447,696 175,357,429 180,182,571

End of year 138,599,116$ 48,996,060$ 187,595,176$ 175,357,429$


YMCA of Greater Seattle Consolidated Statement of Functional Expenses Year Ended December 31, 2019 (With Comparative Totals for 2018)

Program ServicesSupport ServicesTotal

YouthHealthySocialProgramManagementDevelopmentLivingResponsibilityServicesand GeneralFundraising2019 Total2018 Total

Salaries15,486,526 $ 21,626,917 $ 8,226,102 $ 45,339,545 $ 7,672,654 $ 1,253,232 $ 54,265,431 $ 48,934,413 $ Employee health and

retirement benefits2,027,180 2,597,590 1,521,952 6,146,722 1,264,304 254,546 7,665,572 7,212,564 Payroll taxes1,485,193 2,094,499 775,398 4,355,090 500,897 108,248 4,964,235 4,575,984

Subtotal18,998,899 26,319,006 10,523,452 55,841,357 9,437,855 1,616,026 66,895,238 60,722,961

Supplies3,191,579 2,802,751 1,400,165 7,394,495 1,298,147 96,942 8,789,584 8,109,114 Occupancy2,408,261 3,746,156 1,050,574 7,204,991 244,728 10,775 7,460,494 7,284,892 Depreciation and amortization1,995,372 4,657,153 659,165 7,311,690 1,314,499 - 8,626,189 7,824,707 Professional fees and

contract services1,749,805 2,125,309 868,152 4,743,266 1,084,866 47,027 5,875,159 5,196,195 Public relations105,773 269,954 21,669 397,396 839,933 345,575 1,582,904 1,839,067 Transportation and travel1,227,051 358,901 296,994 1,882,946 218,463 37,803 2,139,212 2,115,577 Equipment rental and

maintenance284,836 432,204 77,507 794,547 594,027 2,978 1,391,552 1,450,410 Interest354,759 828,699 117,293 1,300,751 58,988 - 1,359,739 911,249 Conferences and training148,195 128,746 89,740 366,681 445,544 32,106 844,331 935,634 Telephone101,352 119,469 150,262 371,083 512,576 1,657 885,316 842,145 Agency dues166,319 362,222 55,693 584,234 50,421 5,723 640,378 647,946 Other159,731 343,255 91,746 594,732 344,713 524 939,969 528,639 Specific assistance2,535 6,277 1,464,412 1,473,224 32,068 - 1,505,292 1,077,195

Total expenses30,894,467 $ 42,500,102 $ 16,866,824 $ 90,261,393 $ 16,476,828 $ 2,197,136 $ 108,935,357 $ 99,485,731 $

Allocation Percentage28.36%39.01%15.48%82.86%15.13%2.02%100.00%


YMCA of Greater Seattle Consolidated Statements of Cash Flows Year Ended December 31, 2019

2019 2018CASH FLOWS FROM OPERATING ACTIVITIES

Change in net assets 12,237,747$ (4,825,142)$ Adjustments to reconcile change in net assets to

net cash provided by operating activitiesNoncash items included in change in net assets

Depreciation and amortization 8,626,189 7,824,707 Net realized and unrealized loss (gain) on investments (9,444,780) 5,131,267 (Gain) Loss on disposal of fixed assets 14,862 (4,000) Noncash change in value of split-interest agreements (116,646) 32,618

Change in allowance for doubtful accounts 65,538 75,066 Change in discount and allowance for uncollectible pledges (293,921) 277,358 Change in value in interest rate swap agreements 764,549 (181,924) Contribution of land - (650,000)

Contributions restricted for long-term purposes (7,759,558) (7,837,301) Change in operating accounts

Accounts receivable (359,255) (872,233) Pledges receivable 5,127,359 4,555,042 Prepaid expenses and other current assets 34,167 (27,306) Other long-term assets 9,941 9,944 Accounts payable and accrued expenses 530,945 2,255,119 Other liabilities (397,088) 423,370

Net cash provided by operating activities 9,040,049 6,186,585

CASH FLOWS FROM INVESTING ACTIVITIESChange in restricted cash (610,000) (25,000) Purchase of assets to be repaid by note receivable (4,313,621) (4,238,000) Purchases of land, buildings and equipment (20,497,253) (15,659,711) Proceeds from lease incentive obligation 678,751 400,000 Purchases of investments (16,626,737) (10,982,353) Investment in New Arcadia (1,622,324) - Proceeds from sale or maturity of investments 17,511,307 9,049,014

Net cash used in investing activities (25,479,877) (21,456,050)

CASH FLOWS FROM FINANCING ACTIVITIESPrincipal payments on bonds payable and capital leases (2,153,680) (1,670,651) Borrowings on bonds payable and term loan 16,499,900 - Borrowings on line of credit 18,000,000 15,000,000 Principal payments on line of credit (24,000,000) (7,875,000) Proceeds from contributions restricted for endowment 54,425 283,951 Proceeds from contributions restricted for capital campaign 7,705,133 7,553,350

Net cash provided by financing activities 16,105,778 13,291,650

NET CHANGE IN CASH AND CASH EQUIVALENTS (334,050) (1,977,815)

CASH AND CASH EQUIVALENTSBeginning of year 3,805,185 5,783,000

End of year 3,471,135$ 3,805,185$

SUPPLEMENTARY DISCLOSURE OF CASH FLOW INFORMATION

Cash paid during the year for interest 1,334,765$ 833,372$

Equipment acquired through capital lease 2,393,322$ 669,850$

YMCA of Greater Seattle Notes to Consolidated Financial Statements

8

Note 1 – Background and Summary of Significant Accounting Policies Description of organization – The Young Men’s Christian Association of Greater Seattle (the Y), doing business as YMCA of Greater Seattle, is a not-for-profit Washington corporation and an association of men, women, and children of all ages from all walks of life who are joined together by a shared commitment to nurturing the potential of kids, promoting healthy living, and fostering a sense of social responsibility. Nature of operations – The Y serves residents of King County and south Snohomish County, Washington. The Y derives its revenues from participant fees, membership dues, government contracts and grants, contributions, and miscellaneous sources. The Y’s programs focus on Youth Development – nurturing of the potential of every child and teen; Healthy Living – improving the health and well-being of our communities; and Social Responsibility – giving back to our community and supporting our neighbors in need. Principles of consolidation – The accompanying consolidated financial statements as of December 31, 2019, include the accounts of YMCA of Greater Seattle and its wholly owned subsidiary, the 909 4th YMCA Limited Partnership. All significant intercompany accounts and transactions have been eliminated. Adoption of new accounting principle – In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers, to improve the consistency of revenue recognition practices across industries for economically similar transactions. Subsequently, the FASB has issued several amendments and updates to the original standard. The core principle is that an entity recognizes revenue for goods or services to customers in an amount that reflects the consideration it expects to receive in return. The Y has implemented ASU 2014-09 using the modified retrospective approach and has adjusted the recognition of revenue in accordance with the updated accounting principles. There was no impact to the Y’s revenue recognition practices or the consolidated financial statements as a result of the adoption. Communities served (unaudited) – The Y served 206,861 people during 2019 and engaged 2,098 volunteers who contributed 108,971 hours of service. Basis of presentation – The Y’s consolidated financial statements are presented on the accrual basis of accounting. Net assets, revenues, expenses, gains, and losses are classified based on the existence or absence of donor-imposed restrictions. Accordingly, net assets of the Y and changes therein are classified and reported as follows:

Net assets without donor restrictions – Net assets that are not subject to donor-imposed stipulations.

Net assets with donor restrictions – Net assets subject to donor-imposed stipulations that will be met by action of the Y and/or the passage of time, or in perpetuity. Generally, the donors of these assets permit the Y to use all or part of the income and gains earned on related investment for general or specific purposes.


9

Note 1 – Background and Summary of Significant Accounting Policies (continued) Cash and cash equivalents – For reporting purposes, the Y considers all investments in highly liquid debt instruments with a purchased maturity of three months or less, other than those held in the combined investment portfolio, to be cash equivalents. Restricted cash represents cash restricted for self-insurance purposes and New Arcadia, which totaled $1,315,000 as of December 31, 2019. Restricted cash totaled $705,000 as of December 31, 2018, and was held for self-insurance purposes. Income tax – The Y is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code and qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization other than a private foundation under Section 509(a)(2). The Y recognizes the tax benefit from uncertain tax positions only if it is more likely than not that the tax positions will be sustained on examination by the tax authorities, based on the technical merits of the position. The tax benefit is measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The Y recognizes interest and penalties related to income tax matters in income tax expense. As of December 31, 2019 and 2018, the Y is not aware of any uncertain tax positions requiring accrual. Fair value of financial instruments – Financial instruments reported at fair value on a recurring basis include investments, assets held under split-interest agreements, and interest rate swap agreements. Financial instruments not reported at fair value on a recurring basis include receivables, payables, deferred revenues, and bonds payable. The carrying amounts of these financial instruments approximate fair value. Investments – All investments are initially recorded at acquisition cost if purchased or fair value if they were received as contributions. Investments in equity securities with readily determinable fair values and investments in debt securities are reported at fair value based on quoted market prices. All other investments, for which quoted market prices are not available, are also reported at estimated fair value based on valuations provided by the external investment managers and the management of the investees. The Y reviews and evaluates the values provided by the investment managers and agrees with the valuation methods and assumptions used in determining the fair value of the alternative investments. Those estimated fair values may differ significantly from the values that would have been used had a ready market for these investments existed. The Y invests its excess cash and its endowment funds in debt instruments and securities with financial institutions and has established guidelines relative to diversification and maturities. Such amounts may be in excess of the Federal Deposit Insurance Corporation and Securities Investor Protection Corporation insurance amounts.


10

Note 1 – Background and Summary of Significant Accounting Policies (continued) Investment in New Arcadia – In April 2019, the Y executed an agreement with Nexus Youth and Families for the creation of a joint venture, New Arcadia, LLC. The purpose of the joint venture is to develop, manage, operate, and to house an emergency shelter, transitional housing beds, and a drop in center for homeless youth and young adults. The Y is designated as a member of the joint venture and holds 50% of the membership units. The Y was determined it has significant influence over the operations of the joint venture. Accordingly, the equity method of accounting is used. The net losses allocated to the Y are not significant. The total investment by the Y in New Arcadia at December 31, 2019 was $1,622,324. Capitalization and depreciation – Purchased land, buildings, and equipment are recorded at cost, and those received by donations are capitalized at their estimated fair values on the date received. Depreciation is accounted for on a straight-line method based upon the estimated useful lives of the assets as follows:

Years

Buildings - new 40Buildings and improvements 10-20Leasehold asset 40Leasehold improvements - lesser of lease term or useful life Generally, 20Furniture 7Equipment 5Vehicles 5–7Leased equipment 4 Revenue recognition – Revenue from public support is recognized at the time an unconditional promise to give or transfer of assets is made. Cost reimbursement government grants are recognized as revenue in the period the qualifying allowable expenditures are incurred. Program revenue is recognized at the start of the program or when goods or services are provided by the Y. Membership revenue is recognized over the membership service period. For the year ended December 31, 2019, program and membership revenues were reported on the consolidated statement of activities net of financial aid and discounts, which were $15,453,866 and $4,312,645, respectively. For the year ended December 31, 2018, program and membership revenues were reported on the consolidated statement of activities net of financial aid and discounts, which were $13,369,889 and $3,824,232, respectively. In certain customer arrangements, the Y records deferred revenue for amounts received from customers in advance of the performance of services. All fees that are billed in advance are recorded as a contract liability, presented in the consolidated statement of financial position as deferred revenue.


11

Note 1 – Background and Summary of Significant Accounting Policies (continued) Pledges and accounts receivable – Receivable balances consist primarily of receivables from government agencies and pledged contributions from individuals, foundations, and major corporations. The Y considers all endowment and donor restricted capital pledges as long-term, regardless of due dates. Pledges and accounts receivable are stated at the amount the Y expects to collect from outstanding balances. The Y provides for probable uncollectible amounts through a charge to the statement of activities and a credit to a valuation allowance based on its assessment of the current status of individual accounts. Balances that are still outstanding after management has used reasonable collection efforts are written off through a charge to the valuation allowance and a credit to pledges or accounts receivable. Management has evaluated the balances in pledges and accounts receivable. A reserve has been provided for doubtful accounts sufficient to cover expected losses for uncollectible pledges (see Note 4) and accounts receivable. The reserve for uncollectible receivables was $307,180 and $241,642 as of December 31, 2019 and 2018, respectively. Donated goods and services (unaudited) – Many volunteers and corporations have donated significant amounts of time and services to the Y’s fund-raising campaigns, policy-making boards, and program operations. However, such contributed services do not meet the criteria for recognition of contributed services contained in accounting principles generally accepted in the United States of America (U.S. GAAP) and, accordingly, are not reflected in the accompanying consolidated financial statements. While the consolidated financial statements reflect a de minimus value for donated professional services, the Y estimates that 2,098 program and policy volunteers gave over 108,971 hours of policy, program, administrative, and facility support services in 2019. If valued at an average of $31.72 per hour (this hourly amount is suggested by the Independent Sector in Washington D.C., a not-for-profit that promotes volunteerism and philanthropy), this would result in a total value of contributed services of $3,456,560. Estimates – The preparation of consolidated financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect amounts reported in the consolidated financial statements. Actual results may differ from such estimates. Allocation of functional expenses – The costs of providing various programs and other activities have been summarized on a functional basis in the consolidated statement of activities and the consolidated statement of functional expenses. Accordingly, certain costs have been allocated among the programs and supporting services based on the benefits derived. Vulnerability from certain concentrations – The Y may be vulnerable to loss of funding from various governmental agencies. Government funding accounted for 20.8% and 15.4% of earned revenue in 2019 and 2018, respectively. One contract/program through King County provided approximately $3 million in revenue in 2019 and 2018, and represented 15.8% and 23% of government revenue, respectively. The receipt of governmental funding is subject to audit by various governmental agencies, the outcome of which is not known until the audits are completed. Management is aware of these risks and has contingency plans available. Summarized information for prior year – The consolidated financial statements include certain prior year summarized comparative information in total but not by net asset class. Such information does not include sufficient detail to constitute a presentation in conformity with U.S. GAAP. Accordingly, such information should be read in conjunction with the Y’s consolidated financial statements for the year ended December 31, 2018, from which the summarized information was derived.


12

Note 1 – Background and Summary of Significant Accounting Policies (continued) Recent accounting pronouncements – In February 2016, the FASB issued Accounting Standards Update 2016-02, Leases (ASU 2016-02). Under ASU 2016-02, lessees will be required to recognize a lease liability and a lease asset for all leases, including operating leases, with a term greater than 12 months on the consolidated balance sheet. The updated guidance also expands the required quantitative and qualitative disclosures surrounding leases. In November 2019, the FASB issued ASU 2019-10, which amended the effective date of the leases standard to fiscal years beginning after December 15, 2020, with early application allowed. The Y is currently evaluating the impact of the standard on the consolidated financial statements. Subsequent events – Subsequent events are events or transactions that occur after the consolidated statement of financial position date but before the consolidated financial statements are issued. The Y recognizes in the consolidated financial statements the effects of all subsequent events that provide additional evidence about conditions that existed at the date of the consolidated statement of financial position, including the estimates inherent in the process of preparing the consolidated financial statements. The Y’s consolidated financial statements do not recognize subsequent events that provide evidence about conditions that did not exist at the date of the consolidated statement of financial position but arose after the consolidated statement of financial position date and before the consolidated financial statements are available to be issued. The Y has evaluated subsequent events through June 3, 2020, which is the date the consolidated financial statements were available for issuance. See Note 16 for disclosure of subsequent events. Note 2 – Liquidity and Availability Financial assets available for general expenditure, that is, without donor or other restrictions limiting their use within one year of the consolidated statement of financial position, are comprised of the following:

2019 2018

Cash and cash equivalents 3,471,135$ 3,805,185$ Accounts receivable, net 2,749,782 2,456,065 Pledges receivable, net 1,478,847 1,300,278 Investments (or Endowment), net of donor restrictions 21,877,556 18,599,281

29,577,320$ 26,160,809$

Investment funds consist of donor-restricted endowments and funds designated by the board as endowments. Income from donor restricted funds is restricted for specific purposes. Donor restricted funds are not available for general expenditure. The board designated endowment of $21,877,556 is subject to an annual spending rate of 5% as described in Note 14. Although the Y does not intend to spend from the board designated endowment (other than amounts appropriated for general expenditure as part of the Board’s annual budget approval and appropriation), these amounts could be made available if necessary.


13

Note 2 – Liquidity and Availability (continued) As part of the Y’s liquidity management plan they invest cash in excess of daily requirements in short term investments, certificate of deposits, and money market funds. The Y also has access to a $12,000,000 line of credit to deal with short term liquidity needs, of which $6,000,000 had been drawn down and is outstanding as of December 31, 2019. Note 3 – Fair Value Measurements U.S. GAAP defines fair value, establishes a framework for measuring fair value, and requires disclosures about fair value measurements. To increase consistency and comparability in fair value measurements, U.S. GAAP uses a fair value hierarchy that prioritizes the inputs to valuation approaches into three broad levels. The hierarchy gives the highest priority to quoted prices in active markets (Level 1) and the lowest priority to unobservable inputs (Level 3). Valuation techniques – Financial assets and liabilities valued using Level 1 inputs are based on unadjusted quoted market prices in active markets for identical assets or liabilities. Financial assets and liabilities valued using Level 2 inputs are based primarily on observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in active markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Financial assets and liabilities using Level 3 inputs were primarily valued using unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Valuation techniques utilized to determine fair value are consistently applied. The following is a description of the valuation methodologies used for assets and liabilities measured at fair value. There have been no changes in the methodologies used at December 31, 2019 and 2018.

Money market – Money market funds are valued at cost plus accrued interest which approximates fair value.

Mutual funds – Mutual funds are valued at quoted market prices in active markets.

Split-interest agreements and beneficial interest held in trust – The assets held in split-interest agreements are valued based on market prices in active markets if the Y is the trustee, or based on estimates provided by third-party trustees.

Interest rate swap agreements – Interest rate swap agreements’ values are derived from proprietary or other pricing models based on assumptions regarding past, present, and future market conditions.

An asset or liability’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Certain investments that are measured at fair value using the net asset value per share (or the equivalent) have not been classified in the fair value hierarchy leveling. The fair value amounts presented in the table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the consolidated statements of financial position.


14

Note 3 – Fair Value Measurements (continued) Fair values measured on a recurring basis – Fair values of assets and liabilities measured on a recurring basis at December 31, 2019, were as follows:

Fair Value Measurements as of December 31, 2019Level 1 Level 2 Level 3 Total

Money market 203,321$ -$ -$ 203,321$ Mutual funds

Fixed income 20,968,892 - - 20,968,892 Large cap 21,452,115 - - 21,452,115 Small cap 4,372,833 - - 4,372,833 International 13,484,061 - - 13,484,061 Exchange traded 6,634 - - 6,634 Real estate 920,139 - - 920,139

Split-interest agreementsMoney market 4,185 - - 4,185 Equity mutual funds 97,701 - - 97,701 Fixed income mutual funds 23,864 - - 23,864 Other mutual funds 449,507 - - 449,507 Beneficial interest held in trust - - 516,380 516,380

Total 2019 financial assets 61,983,252$ -$ 516,380$ 62,499,632$

2019 financial liabilitiesInterest rate swap agreement -$ -$ 775,300$ 775,300$

A reconciliation of the beginning and ending balances, by each major category of assets and liabilities, for fair value measurements made using significant unobservable inputs (Level 3) is as follows:

InterestSplit-Interest Rate Swap TotalAgreements Agreements (Level 3)

Balance at December 31, 2018 439,637$ (10,751)$ 428,886$ Total gains (loss) realized/

unrealized included inchange in net assets 76,743 (764,549) (687,806)

Balance at December 31, 2019 516,380$ (775,300)$ (258,920)$


15

Note 3 – Fair Value Measurements (continued) Fair values of assets and liabilities measured on a recurring basis at December 31, 2018, were as follows:

Fair Value Measurements as of December 31, 2018Level 1 Level 2 Level 3 Total

Money market 134,465$ -$ -$ 134,465$ Mutual funds

Fixed income 18,104,878 - - 18,104,878 Large cap 17,212,979 - - 17,212,979 Small cap 2,777,119 - - 2,777,119 International 7,461,722 - - 7,461,722 Exchange traded 1,004 - - 1,004 Real estate 1,643,480 - - 1,643,480 Global equity measured

at net asset value - - - 5,512,138 Split-interest agreements

Money market 12,172 - - 12,172 Equity mutual funds 316,132 - - 316,132 Fixed income mutual funds 78,710 - - 78,710 Other mutual funds 112,472 - - 112,472 Beneficial interest held in trust - - 439,637 439,637

Total 2018 financial assets 47,855,133$ -$ 439,637$ 53,806,908$

2018 financial liabilitiesInterest rate swap agreement -$ -$ 10,751$ 10,751$

A reconciliation of the beginning and ending balances, by each major category of assets and liabilities, for fair value measurements made using significant unobservable inputs (Level 3) is as follows:

InterestSplit-Interest Rate Swap TotalAgreements Agreements (Level 3)

Balance at December 31, 2017 509,816$ (192,675)$ 317,141$ Total gains (loss) realized/

unrealized included inchange in net assets (70,179) 181,924 111,745

Balance at December 31, 2018 439,637$ (10,751)$ 428,886$


16

Note 4 – Pledges Receivable Pledges receivable were as follows as of December 31:

2019 2018Pledges receivable expected to be collected in

Less than one year 3,186,074$ 8,243,418$ One to five years 3,476,977 3,546,993

6,663,051 11,790,411 Less allowance for uncollectible (1,136,333) (1,359,606) Less unamortized discount (380,364) (451,013)

Total pledges receivable, net 5,146,354 9,979,792 Less current pledges receivable (1,478,847) (1,300,278)

Total long-term pledges receivable 3,667,507$ 8,679,514$

Long-term pledges include those pledges expected to be collected more than one year in the future, as well as those pledges restricted for long-term purposes such as endowments or fixed assets whose restrictions have not been met. Pledges receivable are recorded as contributions based upon the net present value of the amounts expected to be collected. The five-year U.S. Treasury note rate was used to determine the present value for the long-term pledges receivable. Note 5 – Long-Term Investments Long-term investments were as follows as of December 31:

2019 2018

Money market 203,321$ 134,465$ Mutual funds - equity 39,315,643 32,964,962 Mutual funds - fixed income 20,968,892 18,104,878 Mutual funds - other 920,139 1,643,480

Total long-term investments 61,407,995$ 52,847,785$


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Note 5 – Long-Term Investments (continued) Investment income was as follows for the years ended December 31:

2019 2018

Dividends and interest 2,073,307$ 1,931,377$ Realized and unrealized gains (losses) 9,444,779 (5,126,817) Investment fees (214,989) (216,606)

Total investment return (loss), net 11,303,097$ (3,412,046)$

Note 6 – Split-Interest Agreements Perpetual trust – The Y is a one-third beneficiary of one trust held in perpetuity. The trust is administered by a financial institution. The trust provides for annual earnings distributions to the Y. The Y’s interest in gains and losses in the value of the trust is recognized in the consolidated statement of activities as with donor restricted activities. The fair value of the Y’s beneficial interest in the trust was $493,296 and $416,524 at December 31, 2019 and 2018, respectively. Charitable remainder trust and charitable lead trust – During 2019 and 2018, the Y held a 100% beneficial interest in one charitable remainder unitrust. The unitrust provides a percentage of the net fair value of the trust, valued on the first day of each year, to be paid in a gift annuity. The annuity provides the donors a percentage of the original gift amount for the life of the donors. Upon the donors’ deaths, the remainder goes to the Y. The trust provides for semi-annual payments, calculated as 8% of the net fair market value of the trust assets, valued as of the first day of each taxable year of the trust. The assets for this trust are reported at fair value of $575,257 and $519,486 at December 31, 2019 and 2018, respectively. The liability to the donor is recorded at the present value of the estimated future payments expected to be distributed, discounted at a rate of 6%, which was $258,026 and $242,158 at December 31, 2019 and 2018, respectively. The Y is also the beneficiary in an additional charitable remainder unitrust and charitable lead trust, both administered by investment brokerages. The fair value of the Y’s beneficial interest in these trusts was $23,084 and $23,114 at December 31, 2019 and 2018, respectively.


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Note 7 – Land, Buildings, and Equipment Land, buildings, and equipment were as follows as of December 31:

2019 2018

Land 15,421,136$ 15,142,875$ Buildings and leasehold improvements 159,029,853 129,844,052 Leasehold asset 32,597,241 32,597,241 Furniture and equipment 22,958,139 20,479,699 Vehicles 3,279,422 3,106,575 Construction in progress 3,171,700 13,208,329

Total land, buildings and equipment without donor restriction 236,457,491 214,378,771

Less accumulated depreciation (70,100,996) (62,365,019)

Land, buildings and equipment without donor restriction, net 166,356,495 152,013,752

Donor-restricted furniture and equipment 206,058 206,058 Donor-restricted real estate - building 1,984,135 1,984,135 Donor-restricted real estate - land 1,353,761 1,348,830

Total donor restricted land, building and equipment 3,543,954 3,539,023

Less accumulated depreciation (2,519,560) (2,421,410)

Restricted land, buildings and equipment, net 1,024,394 1,117,613

Total land, buildings and equipment, net 167,380,889$ 153,131,365$

The Y is the beneficiary of a large charitable contribution for the purpose of purchasing and operating group residential homes for former foster care youth. The donor has requested that the real estate purchased be restricted for use with the youth program and kept in perpetuity. Between 2001 and 2005, the Y purchased six homes, selling one in 2006, the proceeds of which were used to fund the same youth program. The homes are classified as with donor restricted real estate and are being depreciated. The land associated with these homes has been classified with donor restriction.


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Note 7 – Land, Buildings, and Equipment (continued) On April 29, 2013, the Y entered into an agreement with the City of Sammamish, whereby it would contribute approximately $5 million toward the cost of construction on a new facility. In exchange, the Y would lease the facility, once complete, from the City at a rate of $1 per year under an original 25-year lease. The lease also contains a provision allowing the Y to renew the lease for an additional 25-year period. At the inception date of the lease, the fair value of the building was estimated to be $32,597,241. This amount, less the $5,404,489, contributed by the Y was recognized in 2016 as a contribution and a leasehold asset. The contribution of the leasehold asset is reflected in the accompanying consolidated statements of financial position as a net asset with donor restrictions and is being released into net assets without donor restrictions over the estimated useful life of the building at 40 years. As of December 31, 2019 and 2018, the contribution that remains in net asset with donor restriction is $24,564,971 and $25,379,902, respectively. Amortization expense for the years ended December 31, 2019 and 2018 was $814,931. The agreement also includes the lease of 7 acres of land, owned by the Y to the City for $1 per year, for 25 years with the option to renew for an additional 25 years. On June 29, 2018, the Y entered into an agreement with the City of Kent, to fully fund construction of a new $26 million YMCA facility, located on City park land (Morrill Meadows Park). The City donated one park parcel to the Y, appraised at $650,000, subject to a reversionary interest in favor of the City should the Y ever stop operating the facility (once constructed) as a YMCA. This agreement will remain in effect for fifty years from its effective date and will automatically extend for additional five-year periods until the YMCA stops operating the Kent YMCA as a community center. The Y also entered into an agreement with the City of Kent to construct certain improvements in the park surrounding the new Kent YMCA and a 20-year agreement with the Y to allow the improvements to be used by the City of Kent that includes payment terms that repays the Y for the cost of the improvements. The agreement was for a total of $8,499,900, bearing interest at 3.95%, requires monthly payments that started in September 2019, and allows for full repayment at election of the City. The balance of the note receivable was $8,426,621 as of December 31, 2019.


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Note 8 – Deferred Program Revenue Deferred program revenue was as follows as of December 31:

2019 2018Current portion deferred revenue

City of Auburn 107,460$ 107,460$ City of Newcastle 22,255 22,255 City of SeaTac 51,552 51,552 King County 75,000 75,000 Membership and Program deferred revenue 3,203,835 3,279,274 Other deferred program revenue 506,624 460,603

3,966,726 3,996,144 Long-term deferred revenue

City of Auburn 264,502 371,962 City of Newcastle - - City of SeaTac 451,135 502,687 King County 156,279 231,279

871,916 1,105,928

4,838,642$ 5,102,072$

In 2003 and 2004, the Y entered into a series of agreements with the City of Auburn to provide specific services and access to its facilities over a 20-year period. The City of Auburn paid $1,429,200 in 2003 and $720,000 in 2004 as part of these agreements. These amounts are considered deferred revenue and will be recognized ratably over the 20-year periods ending in 2023 and 2024. In 2004, the Y entered into an agreement with the City of Newcastle to provide specific services and access after the construction of a new facility in Newcastle. The City of Newcastle paid $222,551 as part of this agreement. This amount is considered deferred revenue and was recognized ratably over a 10-year period ending in 2019. In 2006, the Y entered into an agreement with the City of SeaTac to provide specific services and access after the construction of a new facility in SeaTac. Upon completion of the facility in 2009, the City of SeaTac paid $1,031,105 as part of this agreement. This amount is considered deferred revenue and will be recognized ratably over a 20-year period ending in 2029. In 2007, the Y entered into an agreement with King County to provide specific services after the construction of a new facility in SeaTac. Upon completion of the facility in 2009, King County paid $1,000,000 for Youth and program activities for the community in and around SeaTac. The $250,000 and $750,000 portions of this amount are considered deferred revenue and will be recognized ratably over a 10-year and 15-year period, respectively, ending in 2019 and 2024, respectively. Other deferred program revenue consisted of funds received for childcare, membership, and other programs by the Y for services to be provided after December 31.


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Note 9 – Line of Credit The Y entered into a line of credit agreement with a financial institution in September 2015 for borrowings up to $6,000,000. In September 2016, the Y modified the agreement, which increased the amount of the line to $12,000,000. The line of credit is unsecured and matures on September 30, 2021. Interest expense for the line of credit was $219,098 in 2019. The agreement also requires the Y to meet certain financial covenants, which the Y was in compliance with as of December 31, 2019 and 2018. At December 31, 2019 and 2018, the balance outstanding under the agreement was $6,000,000 and $12,000,000 respectively. The Y entered into a non-revolving line of credit with a financial institution in October 2018 for borrowings up to $8,500,000. This is primarily to fund construction of the new Kent YMCA which opened in September 2019. No interest was incurred in 2018 as no borrowings took place until 2019. Monthly principal and interest payments began February 2019, with full principal due October 31, 2020. At December 31, 2019 the outstanding balance was $8,308,913. Note 10 – Bonds Payable Bonds payable consisted of the following as of December 31:

2019 2018Variable Rate Demand Nonprofit Revenue Bonds, Series 2012, due August 1, 2037, interest payable monthly and principal payable annually in varying amounts, interest rate adjusted weekly but not to exceed a maximum rate of 10% per annum; interest rate averaged 2.12% in 2020 and 2019. 24,945,000$ 25,780,000$

Fixed Rate Demand Nonprofit Revenue Bonds, Series 2013, due July 1, 2020, principal and interest payable monthly at $26,276, interest rate of 2.42%. 156,551 464,032

Fixed Rate Demand Nonprofit Revenue Bonds, Series 2019, due October 1, 2045, interest payable monthly at a rate of 2.48%, principal payments will begin October 1, 2020. 8,000,000 -

33,101,551 26,244,032 Less bonds payable, current (1,094,369) (1,095,622)

Total bonds payable, noncurrent 32,007,182$ 25,148,410$


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Note 10 – Bonds Payable (continued) On September 1, 2007, the Washington State Housing Finance Commission issued Variable Rate Demand Nonprofit Revenue Bonds, Series 2007 of $30,000,000 (the 2007 Bonds) and loaned the proceeds to the Y. The 2007 Bonds were issued with the purpose of providing funding to finance the construction, renovation, expansion, and equipping of program facilities. Effective August 1, 2012, the 2007 Bonds were refinanced with a private lender. As part of the refinance, the Washington State Housing Finance Commission issued Variable Rate Demand Nonprofit Revenue Bonds, Series 2012 (the 2012 Bonds) of $30,000,000. The 2012 Bonds were then sold to a private lender. The 2012 Bonds are collateralized by a deed of trust on real property. The terms of the 2012 Bonds were not significantly changed from the 2007 Bonds. As such, this refinance was accounted for as a debt modification. Under the terms of the 2012 Bond agreement, the private lender has the right to call any remaining outstanding principal balance on September 1, 2022, 2027, and 2032. In April 2017, the Y amended its agreement with the private lender to change the private lender’s call dates to May 1, 2024, and each May 1 thereafter. All other terms remained significantly the same. On July 12, 2013, the Washington State Housing Finance Commission issued Fixed Rate Demand Nonprofit Revenue Bonds, Series 2013 of $2,030,000 (the 2013 Bonds) and loaned the proceeds to the Y, which were used to pay back a $2,000,000 line of credit with a bank. The 2013 Bonds were then sold to a private lender. The 2013 Bonds are collateralized by certain energy efficiency equipment that was purchased originally with the line of credit borrowings. On October 4, 2019, the Washington State Housing Finance Commission issued Fixed Rate Demand Nonprofit Revenue Bonds, Series 2019 of $8,000,000 (the 2019 bonds) and loaned the proceeds to the Y. The obligations to the Bank under this agreement will be secured by the Mortgage. The funds were used for construction of the new Kent YMCA completed in 2019. Principal maturities on the bonds are as follows for the year ending December 31: For the Year Ending December 31,

2020 1,094,369$ 2021 1,154,387 2022 1,210,351 2023 1,266,462 2024 1,321,748 Thereafter 27,054,234

33,101,551$


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Note 11 – Interest Rate Swap Agreements To minimize the effect of the change in the variable interest rate of outstanding bonds payable, the Y entered into four swap agreements, two in 2009 and two in 2017. Under the terms of the swap agreements, the Y pays the swap counterparties fixed amounts of interest over the term of the contracts and receives variable interest payments equal to 70% of LIBOR. Additional key terms of the agreements are as follows:

Outstanding Swap FinalNotional Trade Date Effective Date Fixed Rate Maturity Date

5,000,000$ 6/17/2009 7/1/2009 3.045% 4/1/20195,000,000$ 8/1/2009 8/1/2009 2.780% 4/1/2019

25,780,000$ 4/28/2017 4/1/2019 2.120% 5/1/202415,780,000$ 4/28/2017 5/1/2017 1.495% 4/1/2019

As of December 31, 2019 and 2018, the net fair value of the swap agreements was a liability of $775,300 and $10,751, respectively, and the related unrealized gain/loss on the value of the swap agreement was included in the consolidated statement of activities. Note 12 – Leases In 2015, the Y entered into a master agreement with a financial institution for a $2,000,000 equipment line of credit facility. As of December 31, 2019, the Y had sixteen lease schedules for equipment and buses under the agreement. The leases mature between April 2020 and August 2026, bear interest at rates between 2.27% and 4.64%, and are secured by the underlying equipment and buses. As of December 31, 2019 and 2018, the Y had total capital lease payables of $3,566,961 and $1,992,038, respectively. Amounts due in the next year of the capital lease payable are recorded in other current liabilities in the consolidated statement of financial position. The future lease payments under all capital leases at December 31, 2019, are as follows: For the Year Ending December 31,

2020 1,346,643$ 2021 1,087,692 2022 826,747 2023 274,537 2024 124,745 Thereafter 148,480

3,808,844 Less amounts for interest (241,883)

3,566,961$


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Note 12 – Leases (continued) Certain operations of the Y are conducted in leased space in the Seattle area. The Y also leases copiers and other electronic equipment with future minimum commitments. Future minimum lease payments under all significant noncancelable operating leases at December 31, 2019, are as follows: For the Year Ending December 31,

2020 1,133,896$ 2021 831,168 2022 581,588 2023 464,044 2024 173,977 Thereafter 1,612,405

4,797,078$

The Y also leases several spaces on a month-to-month basis for its programs. Payments on those leases are not included in the future minimum lease payments schedule above. Note 13 – Net Assets with Donor Restrictions Net assets with donor restrictions as of December 31 are available for the following purposes or periods:

2019 2018Subject to expenditure for specified purpose:

Program activitiesCamp reserves 226,651$ 226,651$ Transitional houses 1,231,027 574,132 Transitions program support, charitable lead trust 12,043 13,845

Contribution of long-term asset 24,564,971 25,379,902 Buildings 6,208,528 14,601,595

32,243,220 40,796,125

Subject to the passage of time:For periods after year-end 2,442,992 2,098,938

Subject to spending policy and appropriation:Endowment earnings for use in Y programming 3,684,944 2,082,933

Not subject to appropriation or expenditure:Land required for Transitional houses 698,830 698,830 Land contribution for Kent YMCA 650,000 650,000 Endowment donor restricted funds 9,276,074 9,120,870

10,624,904 10,469,700

Total net assets with donor restrictions 48,996,060$ 55,447,696$


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Note 13 – Net Assets with Donor Restrictions (continued) Net assets with donor restrictions where restrictions were met by incurring expenses satisfying the restricted purposes or by occurrence of other events specified by donors were as follows for the years ended December 31:

2019 2018Purpose restrictions accomplished:

Accelerator Program Expenses 1,200,381$ 531,709$ Use of contributed long-term asset 814,931 679,819 Acquisition of buildings 16,620,614 8,855,332

18,635,926 10,066,860

Time restrictions accomplishedPassage of specified time 965,891 899,010

Release of appropriated endowment amounts withpurpose restrictions 487,780 464,440

Total restrictions released 20,089,597$ 11,430,310$

Note 14 – Endowments The Y’s endowment consists of funds established for a variety of purposes. Its endowment includes donor-restricted endowment funds and funds designated by the Board of Directors to function as endowments (quasi endowment). As required by U.S. GAAP, net assets associated with endowment funds are classified and reported based on the existence or absence of donor-imposed restrictions. Interpretation of relevant law – The Y’s Board of Directors has interpreted the Washington State Uniform Prudent Management of Institutional Funds Act (UPMIFA) as requiring the preservation of the fair value of the original gift as of the gift date of the donor-restricted endowment funds absent explicit donor stipulations to the contrary. As a result of this interpretation, the Y classifies as net assets with donor restrictions (a) the original value of gifts donated to the permanent endowment, and (b) the original value of subsequent gifts to the permanent endowment. As of December 31, 2019, endowment net assets consisted of the following:

Without Donor With Donor Restrictions Restrictions Total

December 31, 2019Board-designated endowment funds 21,912,108$ -$ 21,912,108$ Donor-restricted endowment funds

Original donor-restricted gift amount and amountsrequired to be maintained in perpetuity by donor (34,552) 8,087,962 8,053,410

Accumulated investment gains - 3,826,437 3,826,437

Total Funds 21,877,556$ 11,914,399$ 33,791,955$


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Note 14 – Endowments (continued) As of December 31, 2018, endowment net assets consisted of the following:

Without Donor With Donor Restrictions Restrictions Total

December 31, 2018Board-designated endowment funds 18,807,755$ -$ 18,807,755$ Donor-restricted endowment funds

Original donor-restricted gift amount and amountsrequired to be maintained in perpetuity by donor (208,474) 8,045,137 7,836,663

Accumulated investment gains - 2,264,272 2,264,272

Total Funds 18,599,281$ 10,309,409$ 28,908,690$

Changes to endowment net assets for the year ended December 31, 2019, are as follows:

Without Donor With DonorRestrictions Restrictions Total

Endowment net assets, December 31, 2018 18,599,281$ 10,309,409$ 28,908,690$ Investment return gain, net 4,238,311 2,194,867 6,433,178 Contributions and recollection of pledges 11,000 42,825 53,825 Unrealized loss of underwater endowment - (173,922) (173,922) Appropriation of endowment for expenditure (971,036) (458,780) (1,429,816)

Endowment net assets, December 31, 2019 21,877,556$ 11,914,399$ 33,791,955$

Changes to endowment net assets for the year ended December 31, 2018, are as follows:

Without Donor With DonorRestrictions Restrictions Total

Endowment net assets, December 31, 2017 20,857,750$ 10,951,842$ 31,809,592$ Investment return (loss), net (1,305,238) (634,634) (1,939,872) Contributions and recollection of pledges 3,000 283,357 286,357 Recovery of underwater endowment - 147,284 147,284 Appropriation of endowment for expenditure (956,231) (438,440) (1,394,671)

Endowment net assets, December 31, 2018 18,599,281$ 10,309,409$ 28,908,690$

Funds with deficiencies – From time to time, the fair value of assets associated with individual donor-restricted endowment funds may fall below the level that the donor or UPMIFA requires the Y to retain as a fund of perpetual duration. In accordance with U.S. GAAP, deficiencies of this nature that are reported in net assets without donor restrictions were $(34,552) and $(208,474) as of December 31, 2019 and 2018, respectively. These deficiencies resulted from unfavorable market fluctuations.


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Note 14 – Endowments (continued) Return objectives and risk parameters – The Y has adopted investment and spending policies for endowment assets that attempt to provide a predictable stream of funding to programs supported by its endowment while seeking to maintain the purchasing power of the endowment assets. Endowment assets include those assets of donor-restricted funds that the Y must hold in perpetuity or for donor-specified periods as well as board designated funds. Under this policy, as approved by the Board of Directors, the endowment assets are invested in a manner that is intended to produce results that exceed the price and yield results of a custom Policy Index made up of various indices. Actual returns in any given year may be positive or negative. Strategies employed for achieving objectives – To satisfy its long-term rate-of-return objectives, the Y relies on a total return strategy in which investment returns are achieved through both capital appreciation (realized and unrealized) and current yield (interest and dividends). The Y targets a diversified asset allocation that places a greater emphasis on equity-based investments to achieve its long-term return objectives within prudent risk constraints. Spending policy and how the investment objectives relate to the spending policy – The Y has a policy of appropriating for distribution each year 5% of its endowment fund's average fair value over the prior 36 months through May of the calendar year preceding the year of distribution. In establishing this policy, the Y considered the long-term expected return on its endowment. Accordingly, over the long-term, the Y expects the current spending policy and expected rate of return to allow the endowment to maintain its inflation adjusted value. This is consistent with the Y’s objective to maintain the purchasing power of the endowment assets held in perpetuity or for a specified term as well as to provide additional real growth through new gifts and investment return. Note 15 – Retirement Plans The Y participates in YMCA Retirement Fund Retirement Plan (the Retirement Plan) which is a defined contribution, money purchase, church plan that is intended to satisfy the qualification requirements of Section 401(a) of the Internal Revenue Code, and YMCA Retirement Fund Tax-Deferred Savings Plan (the Savings Plan) which is a retirement income account plan as defined in section 403(b)(9) of the Internal Revenue Code. Both plans are sponsored by The Young Men’s Christian Association Retirement Fund (Fund). The Fund is a not-for-profit, tax-exempt pension fund incorporated in the State of New York, organized and operated for the purpose of providing retirement and other benefits for employees of YMCAs throughout the United States. The plans are operated as church pension plans. Participation is available to all duly organized and reorganized YMCAs and their eligible employees. Employees are eligible to participate in the Retirement Plan, upon attaining the age of 21, and upon completion of 1,000 hours of service during each of any two 12-month periods, beginning with their date of hire. Employees are eligible to participate in the Savings Plan upon their date of hire. In accordance with the agreement with the Fund, the Y contributions are 12% of the participating employees’ eligible salaries, and are remitted to the Fund monthly. Total Y retirement contributions charged to employee benefit expenses were $2,980,263 and $2,544,185 in 2019 and 2018, respectively.


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Note 16 – Subsequent Events Nexus Youth and Families merger – Nexus Youth and Families, formerly Auburn Youth and Families, was founded in 1973 as a nonprofit agency committed to serving the South King County. It offers free and low-cost behavioral healthcare, emergency shelter, and ongoing case management to youth, from birth to twenty-four and their families. The Y determined there was a great mission fit, and Nexus aligns closely with programming currently managed by the Accelerator YMCA. The merger with YMCA occurred on January 1, 2020, with full consolidation planned by the end of fiscal year 2020. In 2019, total assets for Nexus were approximately $5.5 million, total revenues were approximately $5.1 million. COVID-19 pandemic – On March 11, 2020, the World Health Organization officially declared COVID-19, the disease caused by the novel coronavirus, a pandemic. Management is closely monitoring the evolution of this pandemic, including how it may affect the economy and the general population. Given the dynamic nature of these circumstances and potential business disruption, the Y could experience a significant short-term impact to operations. The Y will continue to monitor the situation closely, but given the uncertainty about the situation, it is unable to estimate the impact to the consolidated financial statements. Due to COVID-19 and the Washington state requirement that all athletic facilities close, the YMCA of Greater Seattle has been shut down since March 17, 2020. This has meant a significant reduction in membership and program revenues for the organization. However, since the shut-down, the Y has been able to operate essential childcare at these closed sites (for first responders and healthcare workers). In addition, the Y has maintained social services programs through existing government grant funding sources. As a result of reduced operations, the Y has quickly taken action to manage cash flow. Payroll has been reduced by about 40% and many employees were placed on furlough. Other expenditures are lower as a by-product of reduced capacity and vendor deferrals. Cash flow modeling includes several different projection scenarios into 2021, these include the Y opening again later in 2020 in varying capacities.

Single Audit Reports

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Report of Independent Auditors on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards The Board of Directors YMCA of Greater Seattle We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the consolidated financial statements of YMCA of Greater Seattle, which comprise the consolidated statement of financial position as of December 31, 2019, and the related consolidated statements of activities, functional expenses and cash flows for the year then ended, and the related notes to the consolidated financial statements, and have issued our report thereon dated June 3, 2020. Internal Control Over Financial Reporting

In planning and performing our audit of the consolidated financial statements, we considered YMCA of Greater Seattle’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of YMCA of Greater Seattle’s internal control. Accordingly, we do not express an opinion on the effectiveness of YMCA of Greater Seattle’s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity's consolidated financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

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Compliance and Other Matters

As part of obtaining reasonable assurance about whether YMCA of Greater Seattle’s consolidated financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of consolidated financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.


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Report of Independent Auditors on Compliance for Each Major Federal Program and Report on Internal Control over Compliance Required by the Uniform Guidance The Board of Directors YMCA of Greater Seattle Report on Compliance for Each Major Federal Program

We have audited YMCA of Greater Seattle’s compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of YMCA of Greater Seattle's major federal programs for the year ended December 31, 2019. YMCA of Greater Seattle’s major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. Management’s Responsibility

Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs. Auditor’s Responsibility

Our responsibility is to express an opinion on compliance for each of YMCA of Greater Seattle’s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about YMCA of Greater Seattle's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of YMCA of Greater Seattle’s compliance. Opinion on Each Major Federal Program

In our opinion, YMCA of Greater Seattle complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended December 31, 2019.

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Report on Internal Control Over Compliance

Management of YMCA of Greater Seattle is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered YMCA of Greater Seattle's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of YMCA of Greater Seattle’s internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.


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YMCA of Greater Seattle Schedule of Findings and Questioned Costs

Year Ended December 31, 2019 I. SUMMARY OF AUDITOR’S RESULTS Financial Statements Type of report the auditor issued on whether the financial statements audited were prepared in accordance with GAAP: Unmodified Internal control over financial reporting: Material weakness(es) identified? Yes No Significant deficiency(ies) identified? Yes None reported Noncompliance material to financial statements noted? Yes No Federal Awards Internal control over major federal programs: Material weakness(es) identified? Yes No Significant deficiency(ies) identified? Yes None reported Any audit findings disclosed that are required to be reported in accordance with 2 CFR 200.516(a)? Yes No Identification of Major Federal Programs and Type of Auditor’s Report Issued on Compliance for Major Federal Programs:

CFDA Numbers Name of Federal Program or Cluster

Type of Auditor’s Report Issued on Compliance for Major Federal Programs

14.267 Continuum of Care Program Unmodified

14.276 Youth Homelessness Demonstration Program Unmodified

Dollar threshold used to distinguish between type A and type B programs: $750,000 Auditee qualified as low-risk auditee? Yes No

34

YMCA of Greater Seattle Schedule of Findings and Questioned Costs (continued) Year Ended December 31, 2019 II. FINANCIAL STATEMENT FINDINGS None reported. III. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS None reported

35

YMCA of Greater Seattle Summary Schedule of Prior Audit Findings

Year Ended December 31, 2018 FINDING 2018-001 – Prior Period Adjustment to Net Assets - Significant Deficiency in Internal Controls Over Financial Reporting Condition: The Y completed two significant construction projects related to two centers during the year ended December 31, 2016, for which both donor restricted contributions and other general resources were used to fund the projects. In preparing the annual net asset roll forward and supporting schedule of net asset releases, the Y incorrectly recorded a release of net assets with donor restrictions for the full amount of the construction costs and not just the portion that had been funded with donor restrictions. As a result of the over release, net assets with donor restrictions was understated and net assets without donor restrictions was overstated by $11,627,811. Status: Y management has taken corrective action and consider this finding to be resolved.

Supplementary Information

See accompanying notes to the schedule of expenditures of federal awards. 36

YMCA of Greater Seattle Schedule of Expenditures of Federal Awards

December 31, 2019

Federal Agency/ FederalFederal Grantor/Pass-Through CFDA Pass-Through Passed Through Disbursements/

Grantor/Program Title Number Identifying Number to Subrecipients Expenditures

U.S. Department of Labor:Pass-Through Program From-

King County:

WIA Youth Activities 17.259 5984981 - Exh V 45,114$

WIA Youth Activities 17.259 6060804 - Exh V 29,574

WIA Youth Activities 17.259 6060804 - Exh VI 8,867

83,555

Youthbuild 17.274 17-313-CCW 52,188

135,743

Total U.S. Department of Labor 135,743

U.S. Department of Justice:Pass-Through Program From-

Center for Children and Youth Justice:Crime Victim Assistance 16.575 73,303

Total U.S. Department of Justice 73,303

U.S. Department of Housing & Urban Development:Pass-Through Program From-

City of Seattle: Continuum of Care Program 14.267 DA18-1645 436,102 Continuum of Care Program 14.267 DA19-1645 468,217

Total CFDA 14.267 904,319

King County:Youth Homelessness Demonstration Program 14.276 5984981 Exh III 304,876$ 498,147 Youth Homelessness Demonstration Program 14.276 5984981 Exh VI 87,203

585,350

Therapeutic Health Services:Youth Homelessness Demonstration Program 14.276 WA0405Y0T001700 212,303

Total CFDA 14.276 304,876 797,653

Total U.S. Department of Housing & Urban Development 304,876 1,701,972

37 See accompanying notes to the schedule of expenditures of federal awards.

YMCA of Greater Seattle Schedule of Expenditures of Federal Awards (continued) Year Ended December 31, 2019

Federal Agency/ FederalFederal Grantor/Pass-Through CFDA Pass-Through Passed Through Disbursements/

Grantor/Program Title Number Identifying Number to Subrecipients Expenditures

U.S. Department of Health & Human Services:Pass-Through Program From-

Planned Parenthood of the GreaterNorthwest and Hawaiian Islands:

Teenage Pregnancy Prevention Program 93.297 9,958

HCM Strategists:Trans-NIH Research Support 93.310 26,034

King County Public Health:Child Support Enforcement 93.563 5498419 532

State of Washington – DSHS:Chafee Foster Care Independence Program 93.674 1812-40154 388,856 Chafee Foster Care Independence Program 93.674 1912-66369 168,019

Total CFDA 93.674 556,875

King County:Block Grants for Community Mental Health Services 93.958 6021416 1,158,883

Total U.S. Department of Health & Human Services 1,752,282

U.S. Department of Agriculture:Pass-Through Program From- State of Washington – Office of Superintendent of Public Instruction (OSPI): Child Nutrition Cluster Special Milk Program for Children 10.556 44,224 Summer Food Service Program for Children 10.559 167,051 Total Child Nutrition Cluster 211,275

Child and Adult Care Food Program 10.558 180,347

King County State Administrative Matching Grants for the Supplemental Nutrition Assistance Program 10.561 72,029

Total U.S. Department of Agriculture 463,651

U.S. Department of EducationPass-Through Program From-

State of Washington, OSPI:Twenty-First Century Community Learning Centers 84.287 991174 268,134

Total CFDA 84.287 268,134

Total U.S. Department of Education 268,134

Total Federal Expenditures 304,876$ 4,395,085$

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YMCA of Greater Seattle Notes to Schedule of Expenditures of Federal Awards

December 31, 2019 Note 1 – Summary of Significant Accounting Policies and Presentation Basis of presentation – The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of YMCA of Greater Seattle (the Y or Organization) under programs of the federal government for the year ended December 31, 2019. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Y, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Y. These amounts are included in the consolidated statement of activities in the consolidated financial statements, which also includes nonfederal government funding that is not reflected in the accompanying Schedule. Accounting policies – Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. Note 2 – Indirect Cost Rate The Y has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance to the extent allowed by each grant. The Y does not have an approved indirect cost rate. Note 3 – Subrecipients Of the federal expenditures presented in the Schedule, under CFDA No. 14.276 Youth Homeless Demonstration Program, the Y provided federal awards to the Friends of Youth of $196,983 and to Legal Counsel for Youth and Children of $107,893 under the Y’s contract 5984981 Exh III from King County.

public disclosure copy 990 return of organization exempt ...€¦ · form 990 (2019) page 6 part vi...

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