2020-07-23T19:33:29-05:00 2019-12-31 KPMG LLP 1003 Bishop Street Suite 2100 Honolulu HI 96813 990 2019-01-01 990073533 YOUNG MEN'S CHRISTIAN ASSOCIATION OF HONOLULU % LYNNELLE HASEGAWA YOUN 8085313558 1441 PALI HIGHWAY HONOLULU HI 96813 MICHAEL BRODERICK PRESIDENT/CEO 8085313558 2020-07-22 true CANDACE C CHING P01698370 8085402800 2020-07-22 199.206.0.5 99005920202055000000 2020-07-23 P DC124BC5335FC522FFB1CEDB6B6113637FDF04B3 DC124BC5335FC522FFB1CEDB6B6113637FDF04B3 2019 2020-11-06 18:47:13Z MICHAEL F BRODERICK 1441 PALI HIGHWAY HONOLULU HI 96813 33920794 false X WWW.YMCAHONOLULU.ORG X 1869 HI STRENGTHENING COMMUNITIES IS THE Y'S CAUSE THROUGH PROGRAMS AND SERVICES FOCUSED ON YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY. 43 43 1722 1431 0 6674665 6326273 23404866 23885161 -1003350 829146 2798837 275781 31875018 31316361 66926 59194 0 0 19500731 20269515 158085 115571 697422 9726967 9954476 29452709 30398756 2422309 917605 59342375 63983264 4263091 4616609 55079284 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MICHAEL BRODERICK PRESIDENT/CEO 40.0 0.0 X 280546 0 33666 MICHAEL DOSS EXECUTIVE VICE PRESIDENT/COO 40.0 0.0 X 168478 0 33910 MICHAEL CHINAKA SENIOR VICE PRESIDENT/CFO 40.0 0.0 X 138666 0 29966 KERRI VAN DUYNE VP OF DEVELOPMENT 40.0 0.0 X 109794 0 33714 LYNNELLE HASEGAWA CONTROLLER 40.0 0.0 X 122023 0 14643 WALLACE PURVIS EXECUTIVE DIRECTOR-NUUANU 40.0 0.0 X 115884 0 19887 LISA ONTAI VP OF MARKETING AND MISSION 40.0 0.0 X 101340 0 12161 PAULA AKANA BOARD MEMBER 1.0 0.0 X 0 0 0 ROY ARAKAKI BOARD MEMBER 1.0 0.0 X 0 0 0 RICK BLANGIARDI BOARD MEMBER 1.0 0.0 X 0 0 0 MARK BRATTON BOARD MEMBER 1.0 0.0 X 0 0 0 CHRISTINE CAMP BOARD MEMBER 1.0 0.0 X 0 0 0 DR PAUL J CARRY BOARD MEMBER 1.0 0.0 X 0 0 0 ROY CATALANI BOARD MEMBER 1.0 0.0 X 0 0 0 COLTON CHING BOARD MEMBER 1.0 0.0 X 0 0 0 CRAIG CHONG BOARD MEMBER 1.0 0.0 X 0 0 0 CARL E CHOY BOARD MEMBER 1.0 0.0 X 0 0 0 DR MICHAEL J CHUN BOARD MEMBER 1.0 0.0 X 0 0 0 ADELIA CHUNG BOARD MEMBER 1.0 0.0 X 0 0 0 DR KENNY FINK BOARD MEMBER 1.0 0.0 X 0 0 0 REID FUKUMOTO BOARD MEMBER 1.0 0.0 X 0 0 0 LINDA GEE BOARD MEMBER 1.0 0.0 X 0 0 0 JEFFREY S HARRIS BOARD MEMBER 1.0 0.0 X 0 0 0 FRANCIS HOGAN BOARD MEMBER 1.0 0.0 X 0 0 0 KATHY ISHIMOTO BOARD MEMBER 1.0 0.0 X 0 0 0 MELODY KAAIHUE-YOSHIDA BOARD MEMBER 1.0 0.0 X 0 0 0 ANTON KRUCKY BOARD MEMBER 1.0 0.0 X 0 0 0 MICHAEL LAU BOARD MEMBER 1.0 0.0 X 0 0 0 EMILY OSHIMA LEE BOARD MEMBER 1.0 0.0 X 0 0 0 JOHN LEONG BOARD MEMBER 1.0 0.0 X 0 0 0 RODNEY MATSUMOTO BOARD MEMBER 1.0 0.0 X 0 0 0 JOE-ANN MCCARTHY BOARD MEMBER THRU 5/31/19 1.0 0.0 X 0 0 0 SANFORD MURATA BOARD MEMBER 1.0 0.0 X 0 0 0 MONTY PERREIRA BOARD MEMBER THRU 6/30/19 1.0 0.0 X 0 0 0 RACE RANDLE BOARD MEMBER 1.0 0.0 X 0 0 0 ANDREW ROSEN BOARD MEMBER 1.0 0.0 X 0 0 0 RUSSEL SAIKI BOARD MEMBER 1.0 0.0 X 0 0 0 KEITH M SAKAMOTO BOARD MEMBER 1.0 0.0 X 0 0 0 MICHAEL STREET BOARD MEMBER 1.0 0.0 X 0 0 0 REBECCA S WARD BOARD MEMBER 1.0 0.0 X 0 0 0 LANCE WILHELM BOARD MEMBER 1.0 0.0 X 0 0 0 JOHN WHITE BOARD MEMBER 1.0 0.0 X 0 0 0 REUBEN SF WONG BOARD MEMBER 1.0 0.0 X 0 0 0 JIM YATES BOARD MEMBER 1.0 0.0 X 0 0 0 LESLI YOGI BOARD MEMBER 1.0 0.0 X 0 0 0 GARY YOSHIDA BOARD MEMBER 1.0 0.0 X 0 0 0 STEVEN C AI VICE CHAIR 1.0 0.0 X X 0 0 0 TIM JOHNS VICE CHAIR 1.0 0.0 X X 0 0 0 LYNETTE LO TOM VICE CHAIR 1.0 0.0 X X 0 0 0 BENJAMIN AKANA SECRETARY 1.0 0.0 X X 0 0 0 JOAN FUJITA TREASURER 1.0 0.0 X X 0 0 0 WAYNE HAMANO CHAIRMAN BOD 1.0 0.0 X X 0 0 0 1036731 0 177947 7 false true false CONCEPT IMAGINEERING LLP 50 S BERETANIA ST C-211A HONOLULU HI 96813 TECHNOLOGY SERVICES 122210 ARCHITECTS HAWAII LTD 733 BISHOP ST 3100 HONOLULU HI 96813 ARCHITECTUAL SERV 111709 KPMG LLP 1003 BISHOP STREET SUITE 2100 HONOLULU HI 96813 AUDIT/TAX SERV 101531 3 11414 204076 3803069 2307714 73421 6326273 YOUTH DEVELOPMENT PROGRAMS 900099 13003077 13003077 HEALTHY LIVING PROGRAMS 900099 9606033 9606033 SOCIAL RESPONSIBILITY PROGRAMS 900099 1276051 1276051 23885161 561639 561639 0 0 194398 8568 185830 0 185830 185830 2555250 510 2283715 4538 271535 -4028 267507 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THE EARNINGS ON THE ENDOWMENT FUNDS, WHICH WILL BE USED TO SUPPORT YMCA OF HONOLULU PROGRAMS THAT PROMOTE HEALTHY LIFESTYLES, STRONG FAMILIES, LEADERSHIP SKILLS, VALUE DEVELOPMENT, INTERNATIONAL UNDERSTANDING, AND COMMUNITY DEVELOPMENT. FIN 48 FOOTNOTE The Association is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. The Association is generally not subject to federal income taxes. However, the Association is subject to income taxes on any net income that is derived from trade or business, regularly carried on and not in furtherance of the purposes for which it was granted exemption. No income tax provision has been recorded, as it is the opinion of management that net income from any unrelated trade or business, if any, is not material to the financial statements taken as a whole. The Association is no longer subject to income tax examinations by tax authorities for years before 2016. RECONCILIATION OF NET ASSETS FORM 990, PART XI, LINE 9 GIFTS-IN-KIND RECORDED ON THE AUDITED FINANCIAL STATEMENTS: $35,330 X X X X X X X true Donor By Design Group LLC 724 N Elizabeth Ave Ferguson MO 63135 cap campgn CONS false 65567 Hawaii Public Policy Advoc 1099 Alakea St Suite 2530 Honolulu HI 96813 Grant Cons false 7500 The Fund Development 4348 Waialae Ave 282 Honolulu HI 96822 Plan G Cons false 32330 105397 HI 150TH ANNIVERSA 262218 156742 105476 56592 104571 ANNUAL SUPPORT 78911 78911 13036 3 94379 47334 47045 4005 40358 435508 204076 231432 60597 157965 218562 12870 SCHEDULE G, PART I, LINE 2B THE PROFESSIONAL FUNDRAISERS LISTED ON PART I LINE 2B, PROVIDED CONSULTING SERVICES TO ASSIST THE YMCA OF HONOLULU IN ITS FUNDRAISING EFFORTS, AND ARE NOT ATTRIBUTED TO ANY SPECIFIC CHARITABLE CONTRIBUTIONS RAISED. true Scholarships 24 49000 N/A N/A Career Opportunity Scholarships 3 7944 N/A N/A FORM 990, SCHEDULE I, PART I, LINE 2 Part III, Line 1: The YMCA of Honolulu awards scholarships to deserving YMCA youth participants who plan to pursue higher education in Hawaii and on the mainland United States. These scholarships are funded by the Takitani Foundation and are given to students starting from their senior year of high school. Applications were collected and a selection committee comprised of professionals in the education field awarded twenty four (24) scholarships for a total of $49,000 in 2019. FORM 990, SCHEDULE I, PART I, LINE 2 Part III, Line 2: The YMCA of Honolulu also provides scholarships to individuals who express a desire to satisfy educational requirements to qualify for career opportunities in the YMCA movement. These scholarships are given based on funds available and upon review and approval of requests by the President and CEO. Both of these scholarships are given for tuition and are paid directly to the educational institution or reimbursed upon submission of a tuition receipt. X X true true X X X X false false false false false false false false false MICHAEL BRODERICK PRESIDENT/CEO 250546 30000 33666 0 0 0 314212 0 0 0 MICHAEL DOSS EXECUTIVE VICE PRESIDENT/COO 168478 20217 0 13693 0 202388 0 0 0 MICHAEL CHINAKA SENIOR VICE PRESIDENT/CFO 138666 16640 0 13326 0 168632 0 0 0 ADDITIONAL COMPENSATION ITEMS FORM 990, SCHEDULE J, PART I, LINE 1A TRAVEL FOR COMPANIONS - PROVIDED TO MICHAEL BRODERICK FOR THE YMCA 175TH ANNIVERSARY EVENT AND HAWAII EXECUTIVE CONFERENCE. THIS AMOUNT IS INCLUDED IN COMPENSATION. SOCIAL CLUB DUES - PROVIDED TO MICHAEL BRODERICK. THIS IS NOT INCLUDED IN COMPENSATION AS THE MEMBERSHIP IS USED PRIMARILY FOR BUSINESS PURPOSES AND EXPENSES ARE SUBJECT TO THE ORGANIZATION'S ACCOUNTABLE PLAN REIMBURSEMENT PROCEDURES. X 8 10896 REPLACEMENT COST X 791 REPLACEMENT COST X 24467 REPLACEMENT COST X 8 14289 AVG MARKET PRICE X 15 10257 REPLACEMENT COST X Gift Certificates 39 8685 COMPARABLE SALE X IT EQUIPMENT 13 4036 COMPARABLE SALE false true false PROGRAMS FOR YOUTH DEVELOPMENT FORM 990, PART III - PROGRAM SERVICE, LINE 4A OUR YMCA OF HONOLULU IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD. WE BELIEVE THAT ALL CHILDREN DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THAT'S WHY WE HELP YOUNG PEOPLE CULTIVATE THE VALUES, SKILLS, AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH, AND EDUCATIONAL ACHIEVEMENT. OUR YMCA PROGRAMS, SUCH AS OUR AFTER SCHOOL AND SUMMER CHILDCARE PROGRAMS, OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL, AND EMOTIONAL GROWTH. IN 2019, THE YMCA OF HONOLULU PROVIDED $430,000 OF PROGRAM FEE WAIVERS THAT MADE PARTICIPATION POSSIBLE FOR MANY YOUNG PEOPLE IN OUr COMMUNITY. IN ADDITION, THE YMCA OF HONOLULU TOUCHED THE LIVES OF OVER 30,800 CHILDREN THROUGH ITS YOUTH PROGRAMS. PROGRAMS THAT DEVELOP HEALTHY LIVING FORM 990, PART III - PROGRAM SERVICE, LINE 4B THE YMCA OF HONOLULU IS A LEADING VOICE ON HEALTH AND WELL-BEING. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH, AND FOSTER CONNECTIONS THROUGH FITNESS, SPORTS, FUN, AND SHARED INTERESTS. AS A RESULT, 42,600 PEOPLE IN OUR COMMUNITY ARE RECEIVING THE SUPPORT, GUIDANCE, AND RESOURCES THEY NEED TO ACHIEVE GREATER HEALTH IN SPRIT, MIND, AND BODY. THIS IS PARTICULARLY IMPORTANT AS OUR NATION STRUGGLES WITH AN OBESITY CRISIS, FAMILIES STRUGGLE WITH WORK/LIFE BALANCE, AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE, AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES, AND INCOME LEVELS. IN 2019, WE PROVIDED $441,000 IN MEMBERSHIP FEE REDUCTIONS TO PEOPLE WHO OTHERWISE WOULD HAVE FACED ECONOMIC BARRIERS TO PARTICIPATION. PROGRAMS THAT EMBODY SOCIAL RESPONSIBILITY FORM 990, PART II - PROGRAM SERVICE, LINE 4C OUR YMCA BELIEVES IN GIVING BACK AND SUPPORTING OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS FOR MORE THAN 100 YEARS. OUR DRUG TREATMENT AND INTERVENTION SERVICES WORK TO ELIMINATE SUBSTANCE ABUSE, DEVELOP SELF RESPECT, INCREASE POSITIVE ADJUSTMENT IN SCHOOL, IMPROVE FAMILY AND INTERPERSONAL RELATIONS, AND FIND SUITABLE EMPLOYMENT OPPORTUNITIES FOR TROUBLED YOUTH. OUR AFTER-SCHOOL/SCHOOL'S OUT PREVENTION AND YOUTH MENTORING PROGRAMS PROVIDE YOUTH WITH A SAFE, SUPERVISED PLACE AND ASSIST THEM TO DEVELOP INTEREST IN POSITIVE ACTIVITIES AS AN ALTERNATIVE TO AT-RISK BEHAVIORS SUCH AS VIOLENCE, GANG INVOLVEMENT, AND DRUG USE. OUR PROGRAMS PROVIDE LEADERSHIP DEVELOPMENT, COUNSELING, HOMEWORK ASSISTANCE, SUBSTANCE ABUSE EDUCATION, CAMPING, SPORTS AND RECREATION. BOTH OF THESE PROGRAMS ARE EXAMPLES OF HOW THE YMCA OF HONOLULU DELIVERS TRAINING, RESOURCES, AND SUPPORT THAT EFFECT CHANGE, BRIDGE GAPS, AND OVERCOME OBSTACLES. IN 2019, WE ENGAGED 1,400 INDIVIDUALS IN OUR OUTREACH PROGRAMS IN THE HOPES OF STRENGTHENING OUR COMMUNITY AND PAVING THE WAY FOR FUTURE GENERATIONS TO THRIVE. RELATIONSHIP BETWEEN OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES FORM 990, PART VI, SECTION A, LINE 2 STEVEN AI, PRESIDENT & CEO OF CITY MILL, AND JIM YATES, BOARD MEMBER OF CITY MILL, HAVE A BUSINESS RELATIONSHIP. BOARD REVIEW OF FORM 990 FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE & THE EXECUTIVE COMMITTEE, WHO ACTS ON BEHALF OF THE BOARD OF DIRECTORS IN MONTHS THAT THE BOARD DOES NOT MEET, REVIEWED AND APPROVED FORM 990 PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. A COPY OF FORM 990, AS FILED WITH THE INTERNAL REVENUE SERVICE, WILL BE PROVIDED TO EACH AND EVERY FINANCE COMMITTEE MEMBER & BOARD MEMBER PRIOR TO FILING. CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12c THE CFO IS CHARGED WITH MONITORING PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND ADDRESSING ANY POTENTIAL OR ACTUAL CONFLICTS. PURSUANT TO THE CONFLICTS OF INTEREST POLICY, AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE, AIMED AT DETERMINING ANY FAMILY AND BUSINESS RELATIONSHIPS AND TRANSACTIONS OR OTHER TRANSACTIONS THAT MAY POSE A POTENTIAL CONFLICT, IS DISTRIBUTED TO ALL COVERED PERSONS (I.E., BOARD MEMBERS, OFFICERS AND KEY EMPLOYEES). COVERED PERSONS ARE REQUIRED TO DISCLOSE REAL OR POTENTIAL CONFLICTS AT THE TIME WHEN SUCH CONFLICTS ARISE. WHEN SOMEONE BECOMES A COVERED PERSON AND ANNUALLY THEREAFTER, EACH COVERED PERSON IS REQUIRED TO SIGN A STATEMENT AFFIRMING THAT HE/SHE: (1) HAS RECEIVED A COPY OF THE CONFLICTS OR INTEREST POLICY; (2) HAS READ THE POLICY AND UNDERSTANDS SAID POLICY; AND (3) AGREES TO COMPLY WITH ALL REQUIREMENTS OF THE POLICY, INCLUDING COMPLETING THE CONFLICTS OF INTEREST QUESTIONNAIRE. IF IT IS DETERMINED THAT AN OFFICER, DIRECTOR OR KEY EMPLOYEE HAS A CONFLICT OF INTEREST, THE PERSON IS ASKED TO LEAVe THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE ARRANGEMENT INVOLVING THE CONFLICT OF INTEREST OR THE APPEARANCE OF A CONFLICT OF INTEREST. THE BOARD OF DIRECTORS DISCUSSES THE ARRANGEMENT AND ITs ALTERNATIVES. IF A MORE ADVANTAGEOUS ARRANGEMENT IS NOT REASONABLY ATTAINABLE UNDER CIRCUMSTANCES THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST OR THE APPEARANCE OF A CONFLICT OF INTEREST, THE BOARD OF DIRECTORS DETERMINES BY A MAJORITY VOTE OF DISINTERESTED MEMBERS THAT THE ARRANGEMENT IS IN THE Y'S BEST INTEREST, IS FAIR AND REASONABLE TO THE Y AND WHETHER TO ENTER THE ARRANGEMENT. THE MINUTES OF THE BOARD CONTAINS THE PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A CONFLICT OF INTEREST AND THE NATURE OF THE CONFLICT OF INTEREST. THE MINUTES OF THE BOARD ALSO CONTAIN THE NAMES OF THE PERSONS WHO WERE PRESENT FOR THE DISCUSSION AND THE VOTE RELATING TO THE ARRANGEMENT, THE CONTENT OF THE DISCUSSION (INCLUDING ANY ACTION TAKEN TO DETERMINE WHETHER THE CONFLICT oF INTEREST WAS IN THE Y'S BEST INTEREST AND ANY ALTERNATIVES TO THE PROPOSED ARRANGEMENT), AND A RECORD OF ANY VOTES TAKEN IN CONNECTION THEREWITH. COMPENSATION DETERMINATION POLICY FORM 990, PART VI, LINE 15A & 15B THE YMCA OF HONOLULU'S BOARD OF DIRECTOR COMPENSATION COMMITTEE (THE "COMMITTEE") IS COMPRISED SOLELY OF INDEPENDENT DIRECTORS, NONE OF WHICH HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT, AND IS ACCOUNTABLE FOR SETTING A REASONABLE COMPENSATION FOR THE CEO. THE COMMITTEE DEVELOPS, CONSISTENT WITH THE ORGANIZATION'S PHILOSOPHY AND PRINCIPLES, THE ANNUAL PERFORMANCE GOALS AND CRITERIA TO BE USED IN DETERMINING MERIT INCREASES AND INCENTIVE COMPENSATION CRITERIA FOR THE CEO. THE ASSOCIATION'S WRITTEN RECORDS INCLUDE: (1) TERMS OF THE ARRANGEMENT WITH THE DISQUALIFIED PERSON (INCLUDING THE DATE THE ARRANGEMENT WAS APPROVED); AND (2) A DESCRIPTION OF ANY COMPARABLE DATA USED. APPROPRIATE COMPARABILITY DATA FOR BOTH THE FIXED AND INCENTIVE COMPENSATION IS OBTAINED FROM THE FOLLOWING: (1) VIA THE YMCA-USA, THE NATIONAL ORGANIZATION THAT CHARTERS ALL YMCA ORGANIZATIONS ACROSS THe USA, AND (2) VIA SURVEYS OF LOCAL BASED, SIMILAR SIZED COMPANIES, BOTH FOR-PROFIT AND NOT-FOR-PROFIT, WITH SIMILAR RESPONSIBILITIES. COMPARABILITY DATA USED IS DRAWN FROM SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS IN HAWAII AND ON THE MAINLAND. THE COMMITTEE ALSO OBTAINS A WRITTEN OPINION ON THE APPROPRIATENESS OF THE CEO'S FIXED & INCENTIVE COMPENSATION FROM THE HUMAN RESOURCES COMMITTEE, AND DEVELOPS A RECOMMENDATION THAT IS APPROVED BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS MET IN FEBRUARY 2019 TO DETERMINE THE AMOUNT OF FIXED & INCENTIVE COMPENSATION, IF ANY, TO PAY THE CEO BASED OFF OF THE 2018 PERFORMANCE GOALS AND EVALUATIONS. THE MINUTES OF THE MEETINGS TO DETERMINE COMPENSATION INCLUDE A LIST OF MEMBERS PRESENT, THE ACTIONS APPROVED BY THE BOARD OF DIRECTORS, AND A DESCRIPTION OF THE COMPARABILITY DATA USED. THE BOARD OF DIRECTORS HAS APPOINTED THE CEO IN CHARGE OF SETTING REASONABLE COMPENSATION PACKAGES FOR ITS OTHER SENIOR STAFF WHO ARE ALSO OFFICERS OR KEY EMPLOYEES OF THE YMCA OF HONOLULU. THE CEO IN CONJUNCTION WITH THE HR DIRECTOR, AND CONSISTENT WITH THE ORGANIZATION'S PHILOSOPHY AND PRINCIPLES, DEVELOPS THE ANNUAL PERFORMANCE GOALS AND CRITERIA TO BE USED IN DETERMINING MERIT INCREASES AND INCENTIVE COMPENSATION CRITERIA FOR YMCA'S EMPLOYEES. THE ASSOCIATION'S WRITTEN RECORDS INCLUDE: (1) TERMS OF THE ARRANGEMENT WITH THE DISQUALIFIED PERSON (INCLUDING THE DATE THE ARRANGEMENT WAS APPROVED); AND (2) A DESCRIPTION OF ANY COMPARABLE DATA RELIED UPON BY THE CEO & HR DIRECTOR. APPROPRIATE COMPARABILITY DATA IS OBTAINED VIA THE YMCA-USA, THE NATIONAL ORGANIZATION THAT CHARTERS ALL YMCA ORGANIZATIONS ACROSS THE USA. COMPARABILITY DATA USED IS DRAWN FROM SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS IN HAWAII AND ON THE MAINLAND. THIS ANALYSIS FOR KEY EMPLOYEE COMPENSATION WAS LAST PERFORMED IN JANUARY 2019. FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC FORM 990, PART VI, SECTION C, LINE 19 WHILE FEDERAL TAX LAWS DO NOT MANDATE THAT THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS BE MADE AVAILABLE FOR PUBLIC INSPECTION, THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AND PRIOR YEARS' FORM 990 AVAILABLE ON ITS WEBSITE.