2014-08-14T05:00:49-05:00 2013-12-31 621073578 FRASIER DEAN & HOWARD PLLC 3310 WEST END AVE STE 550 NASHVILLE TN 37203 990 2013-01-01 510196924 YMCA FOUNDATION OF MIDDLE TENNESSEE YMCA 6152599622 1000 CHURCH STREET NASHVILLE TN 372033420 ROBERT D IVY CHIEF FINANCIAL OFFICER 2014-08-13 true SARA G MOON P00034774 6153836592 X 2013 2015-11-30 17:44:51Z ROBERT D IVY 1000 CHURCH STREET NASHVILLE TN 372033420 936149 false X WWW.YMCAFOUNDATION.ORG X 1969 TN ENDOWMENT FUND 46 45 0 48 0 0 107479 434846 0 0 198040 189495 0 40 305519 624381 170430 180704 0 0 0 0 0 0 54550 144201 86721 314631 267425 -9112 356956 6421832 7738497 75306 57267 6346526 7681230 THE ORGANIZATION MAINTAINS A PERMANENT ENDOWMENT FUND FOR THE BENEFIT OF THE YMCA OF MIDDLE TENNESSEE, AS ITS TRUSTEES IN THEIR DISCRETION DEEM BEST, GIVING PRIORITY TO THE USE OF ENDOWMENT FUNDS FOR MAJOR MAINTENANCE, MODERNIZATION OR EXPANSION OF FACILITIES, EXTENSION OF SERVICES, AND DEVELOPING AND TRAINING PROFESSIONAL LEADERSHIP. false false 176169 175704 THE FOUNDATION MAINTAINS AN ENDOWMENT FUND FOR THE EXCLUSIVE BENEFIT OF THE YMCA OF MIDDLE TENNESSEE. EARNINGS ON THE ENDOWMENT ARE USED FOR PROGRAMS AND SERVICES OF THE YMCA. DURING 2013, THE FOUNDATION MADE GRANTS TO THE YMCA TOTALING $175,704. 5000 5000 IN ADDITION TO THE ENDOWMENT FUND, THE FOUNDATION ALSO MAINTAINS A FEW SMALL "PHILANTHROPIC FUNDS." SIMILAR TO DONOR ADVISED FUNDS, PRINCIPAL AND EARNINGS ON THESE FUNDS ARE USED TO SUPPORT THE CHARITABLE INTERESTS OF THE INDIVIDUALS WHO ESTABLISHED THEM. DURING 2013, THESE FUNDS WERE USED TO SUPPORT CHARITABLE ORGANIZATIONS IN NASHVILLE, IN THE AMOUNT OF $5,000. 181169 true true false false true false false false true false false false false true true true false false false false false false false false false false true false true false false false false false false false false true false false false false true false false false false true 0 0 0 false false false false false false false false false false false false false X 46 45 true false false false false false false true true false false true true true true false false false false false TN X X X PETER OLDHAM 6152599622 1000 CHURCH STREET NASHVILLE TN 37203 R WALTER HALE III SECRETARY 1.00 X X 0 0 0 RONALD F KNOX JR CHAIR 1.00 X X 0 0 0 SYDNEY R MCCLAIN VICE CHAIR 1.00 X X 0 0 0 WILLIAM T SPITZ TREASURER 1.00 X X 0 0 0 BILL LEE BOARD OF DIRECTORS 1.00 X 0 0 0 BLAINE SMITH BOARD OF DIRECTORS 1.00 X 0 0 0 BRENDA WYNN BOARD OF DIRECTORS 1.00 X 0 0 0 CATHERINE GEMMATO-SMITH BOARD OF DIRECTORS 1.00 X 0 0 0 CHARLES C MARTIN JR BOARD OF DIRECTORS 1.00 X 0 0 0 CHRISTY COLE BOARD OF DIRECTORS 1.00 X 0 0 0 CLIFFORD HARRISON JR BOARD OF DIRECTORS 1.00 X 0 0 0 DOUGLAS A SMALL BOARD OF DIRECTORS 1.00 X 0 0 0 FLORENCE DAVIS BOARD OF DIRECTORS 1.00 X 0 0 0 FRANCIS S GUESS BOARD OF DIRECTORS 1.00 X 0 0 0 GEORGE H CATE JR BOARD OF DIRECTORS 1.00 X 0 0 0 GEORGE L YOWELL BOARD OF DIRECTORS 1.00 X 0 0 0 GEORGE PUST BOARD OF DIRECTORS 1.00 X 0 0 0 GRANBERY JACKSON III BOARD OF DIRECTORS 1.00 X 0 0 0 H LEE BARFIELD II BOARD OF DIRECTORS 1.00 X 0 0 0 HOMER B GIBBS BOARD OF DIRECTORS 1.00 X 0 0 0 J HUNTER ATKINS BOARD OF DIRECTORS 1.00 X 0 0 0 JACQUELYN GUTHRIE BOARD OF DIRECTORS 1.00 X 0 0 0 JAMES A WEBB III BOARD OF DIRECTORS 1.00 X 0 0 0 JAMES LAWRENCE BOARD OF DIRECTORS 1.00 X 0 0 0 JAMES W GRANBERY BOARD OF DIRECTORS 1.00 X 0 0 0 JOE LEVI BOARD OF DIRECTORS 1.00 X 0 0 0 JOYCE COOK BOARD OF DIRECTORS 1.00 X 0 0 0 LINDA REBROVICK BOARD OF DIRECTORS 1.00 X 0 0 0 LOUIS TODD JR BOARD OF DIRECTORS 1.00 X 0 0 0 MARTY DICKENS BOARD OF DIRECTORS 1.00 X 0 0 0 MARY LEE BARTLETT BOARD OF DIRECTORS 1.00 X 0 0 0 RICHARD HOLTON BOARD OF DIRECTORS 1.00 X 0 0 0 RICHARD MURPHY BOARD OF DIRECTORS 1.00 X 0 0 0 ROBERT H NAPIER BOARD OF DIRECTORS 1.00 X 0 0 0 ROBERT J BRADSHAW BOARD OF DIRECTORS 1.00 X 0 0 0 ROUPEN M GULBENK BOARD OF DIRECTORS 1.00 X 0 0 0 ROY JORDAN BOARD OF DIRECTORS 1.00 X 0 0 0 STEWART BRONAUGH BOARD OF DIRECTORS 1.00 X 0 0 0 WALTER G KNESTRICK BOARD OF DIRECTORS 1.00 X 0 0 0 WALTER LEAVER BOARD OF DIRECTORS 1.00 X 0 0 0 WILLIAM B WADLINGTON BOARD OF DIRECTORS 1.00 X 0 0 0 WILLIAM E TURNER JR BOARD OF DIRECTORS 1.00 X 0 0 0 WILLIAM I HENDERSON BOARD OF DIRECTORS 1.00 X 0 0 0 WILLIAM M WILSON BOARD OF DIRECTORS 1.00 X 0 0 0 WILLIAM T DELAY BOARD OF DIRECTORS 1.00 X 0 0 0 WOOD CALDWELL BOARD OF DIRECTORS 1.00 X 0 0 0 CHRIS STOWERS SVP OF PHILANTHROPY 20.00 25.00 X 0 68058 4235 JOHN MARK JOHNSON CEO 2.00 45.00 X 0 370126 54691 PETER OLDHAM CHIEF ADMINISTRATIVE OFFICER 15.00 30.00 X 0 224507 35999 ROBERT D IVY CHIEF FINANCIAL OFFICER 1.00 45.00 X 0 195851 33743 SUZANNE ILER SVP OF PHILANTHROPY 20.00 25.00 X 0 59411 11136 0 917953 139804 0 false true false 0 434846 27513 434846 0 0 0 0 0 0 0 0 0 0 0 183383 183383 0 0 0 0 0 317880 311768 6112 0 6112 6112 0 0 0 0 0 MISCELLANEOUS 900099 40 40 0 0 0 0 0 0 40 624381 0 0 189535 180704 180704 0 0 0 0 0 0 0 0 0 0 0 7750 7750 0 0 0 0 0 0 0 117 117 1130 1130 4000 4000 0 0 0 0 1480 1480 0 0 0 0 LEASED EMPLOYEE EXPENSES 52499 20690 31809 PERSONNEL EXPENSES 1177 1177 DONOR APPRECIATION EXPENSE 17447 17447 MISCELLANEOUS EXPENSES 1121 465 656 0 0 0 0 267425 181169 31706 54550 0 7632 127688 190502 539520 980 0 0 0 0 0 0 0 0 5913877 6750186 0 0 0 0 308841 321103 6421832 7738497 7949 2976 0 0 67357 54291 75306 57267 X 5391829 6727513 954697 953717 6346526 7681230 6421832 7738497 X 356956 994402 -33145 16491 X false true X true false X X X false false false YMCA OF MIDDLE TN 620476243 7 true 175704 1 175704 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5 0 29579 0 7000 0 92072 0 true true 954697 980 953717 954697 954697 64781 942973 0 53057 954697 92810 221 0 28250 64781 128821 3302 0 39313 92810 0.00000 0.00000 1.00000 false false 0 0 0 0 0 0 0 LIABILITY ASSOCIATED W/CHARITABLE GIFT ANNUITIES 54291 54291 X 1602129 994402 16491 1010893 591236 33145 0 33145 624381 267425 0 0 267425 0 0 267425 Schedule D, Part V, Line 4, Intended uses of endowment funds THE ORGANIZATION'S ENDOWMENT FUNDS BENEFIT THE YMCA OF MIDDLE TENNESSEE, GIVING PRIORITY TO MAJOR MAINTENANCE, MODERNIZATION OR EXPANSION OF FACILITIES, EXTENSION OF SERVICES, AND DEVELOPING AND TRAINING PROFESSIONAL LEADERSHIP Schedule D, Part X, Line 2, FIN 48 (ASC 740) footnote THE FOUNDATION QUALIFIES AS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 50L(C)(3) OF THE INTERNAL REVENUE CODE. NO PROVISION FOR FEDERAL INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION FILES A U.S. FEDERAL FORM 990 FOR ORGANIZATIONS EXEMPT FROM INCOME TAX AND A U.S. FEDERAL FORM 5227, A SPLIT-INTEREST TRUST INFORMATION RETURN, FOR THE POOLED INCOME FUND. THE FOUNDATION FOLLOWS FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION ("FASB ASC") GUIDANCE RELATED TO UNRECOGNIZED TAX BENEFITS. THE GUIDANCE CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. THIS GUIDANCE PRESCRIBES A MINIMUM PROBABILITY THRESHOLD THAT A TAX POSITION MUST MEET BEFORE A FINANCIAL STATEMENT BENEFIT IS RECOGNIZED. THE MINIMUM THRESHOLD IS DEFINED AS A TAX POSITION THAT IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE FOUNDATION HAS NO TAX PENALTIES OR INTEREST REPORTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. TAX YEARS THAT REMAIN OPEN FOR EXAMINATION INCLUDE YEARS ENDED DECEMBER 31, 2010 THROUGH 2013. - Schedule D, Part XI, Line 2d, Other revenues in audited financial statements not in form 990 CSV LIFE INSURANCE POLICIES - 12262; CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS - 4229; true YMCA OF MIDDLE TENNESSEE 1000 CHURCH STREET NASHVILLE TN 37203 620476243 501(C)(3) 175704 GENERAL FUND 1 0 Schedule I, Part I, Line 2, Procedures for monitoring use of grant funds THE FOUNDATION DOES NOT MONITOR THE USE OF GRANT FUNDS. GRANTS ARE PRIMARILY MADE TO THE YMCA OF MIDDLE TENNESSEE AND/OR TO, A MUCH LESSER EXTENT, OTHER NASHVILLE-BASED 501C(3) ORGANIZATIONS. false false false false false false false PETER OLDHAM CHIEF ADMINISTRATIVE OFFICER 0 206667 0 17000 0 840 0 26941 0 9058 0 260506 0 0 ROBERT D IVY CHIEF FINANCIAL OFFICER 0 179387 0 15624 0 840 0 23502 0 10241 0 229594 0 0 JOHN MARK JOHNSON CEO 0 320333 0 39850 0 9943 0 44415 0 10276 0 424817 0 0 Schedule J, Part I, Line 3, Arrangement used to establish the top management official's compensation X 4 27513 MARKET VALUE 0 false true true Schedule M, Part I, Explanations of reporting method for number of contributions SECURITIES - PUBLICLY TRADED: WE ARE REPORTING THE NUMBER OF CHECKS RECEIVED FROM THE BROKER'S SALE OF THE STOCK GIFT. THE SALES ARE PROCESSED AS SOON AS STOCK IS RECEIVED, AND A SEPARATE CHECK IS PROCESSED FOR EACH STOCK GIFT GIVEN. Schedule M, Part I, Line 32b, Third parties used to solicit, process, or sell noncash contributions THE YMCA OF MIDDLE TENNESSEE HAS TWO STOCK ACCOUNTS FOR THE PURPOSE ONLY OF ACCEPTING STOCK GIFTS. THE YMCA NOTIFIES THE BROKER OF THE APPROPRIATE STOCK ACCOUNT TO SELL THE STOCK AS SOON AS IT IS RECEIVED. Schedule M, part I, column (b), Line 9, Number of contributions or items contributed. WE ARE REPORTING THE NUMBER OF CHECKS RECEIVED FROM THE BROKER'S SALE OF THE STOCK GIFT. THE SALES ARE PROCESSED AS SOON AS STOCK IS RECEIVED, AND A SEPARATE CHECK IS PROCESSED FOR EACH STOCK GIFT GIVEN. Form 990, Part VI, Sec A, Line 2, Family/business relationships amongst interested persons JOE LEVI & JIMMY GRANBERY - FAMILY RELATIONSHIP Form 990, Part VI, Sec B, Line 11b, Review of form 990 by governing body THE YMCA'S CFO WORKS WITH THE FOUNDATION'S AUDITORS TO PREPARE THE 990. AFTER BEING REVIEWED BY THE CFO , THE 990 IS DISTRIBUTED TO BOARD MEMBERS VIA E-MAIL AND/OR REGULAR MAIL PRIOR TO ITS BEING FILED WITH THE IRS. BOARD MEMBERS ARE AFFORDED WHAT THE ORGANIZATION BELIEVES TO BE A REASONABLE AMOUNT OF TIME TO REVIEW THE 990. BOARD MEMBERS ARE REQUESTED TO NOTIFY THE CFO WHEN THEY HAVE COMPLETED THEIR REVIEW. Form 990, Part VI, Sec B, Line 12c, Conflict of interest policy THE ORGANIZATION UTILIZES THE CONFLICTS COMMITTEE OF THE YMCA OF MIDDLE TENNESSEE, WHICH IS COMPOSED OF 3 VOLUNTEERS. THIS COMMITTEE ANNUALLY DISTRIBUTES A COPY OF THE FOUNDATION'S CONFLICTS POLICY AND A DISCLOSURE STATEMENT TO ALL FOUNDATION BOARD MEMBERS. ALL SUCH PERSONS MUST COMPLETE, SIGN AND RETURN THE DISCLOSURE STATEMENT. THE DISCLOSURE STATEMENTS ARE REVIEWED BY THE CONFLICTS COMMITTEE. THE CONFLICTS COMMITTEE HAS FULL POWER TO EVALUATE AND APPROVE OR DISAPPROVE ANY TRANSACTION PRESENTED AS A POTENTIAL CONFLICT. BOARD MEMBERS AND SENIOR EXECUTIVES ARE UNDER A CONTINUING RESPONSIBILITY TO NOTIFY THE CONFLICTS COMMITTEE ABOUT POTENTIAL CONFLICTS THAT MAY ARISE PRIOR TO THE DISTRIBUTION OF THE NEXT ANNUAL DISCLOSURE STATEMENT. ANY MEMBER OF THE FOUNDATION'S BOARD WHO HAS A POTENTIAL CONFLICT OF INTEREST IN A SPECIFIC ACTION UNDER CONSIDERATION AT A BOARD MEETING IS EXPECTED TO RECUSE HIM/HERSELF FROM ANY INFLUENCE ON SUCH ACTION, REQUEST THE MINUTES OF THE MEETING NOTING HIS OR HER ABSTENTION AND, WHERE APPROPRIATE, LEAVE THE ROOM DURING DISCUSSION OF THE ACTION. FORM 990, PART VI, LINE 15, COMPENSATION OF OFFICERS AND EMPLOYEES THE FOUNDATION DOES NOT COMPENSATE ITS OFFICERS OR EMPLOYEES. SUCH PERSONS ARE COMPENSATED BY THE YMCA OF MIDDLE TENNESSEE. THE YMCA AND THE YMCA FOUNDATION MUTUALLY AGREE UPON THE PERCENTAGE OF TIME THAT FOUNDATION EMPLOYEES DEDICATE TO THEIR FOUNDATION DUTIES, AND THE FOUNDATION REIMBURSES THE YMCA FOR THAT PERCENTAGE OF THEIR COMPENSATION. Form 990, Part VI, Sec C, Line 19, Required documents available to the public THE FOUNDATION'S FORM 990 IS AVAILABLE TO THE PUBLIC ON ITS WEBSITE, WWW.YMCAFOUNDATION.ORG. ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. Form 990 , Part XI, Line 9, Other changes in net assets or fund balances CSV LIFE INSURANCE POLICIES - 12262; CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS - 4229; YMCA OF MIDDLE TENNESSEE 1000 CHURCH STREET NASHVILLE TN 37203 620476243 SEE PART VII TN 501(C)(3) 7 NA false false true true false false false false false false false false false false true true true false false false PART II, COLUMN (B), PRIMARY ACTIVITY A WORLDWIDE CHARITABLE FELLOWSHIP UNITED BY A COMMON LOYALTY TO JESUS CHRIST FOR THE PURPOSE OF HELPING PEOPLE GROW IN SPIRIT, MIND, AND BODY.