2013-08-15T08:04:09-05:00 2012-12-31 381357951 PLANTE & MORAN PLLC PO BOX 307 SOUTHFIELD MI 480370307 990 2012-01-01 381358055 YMCA OF METROPOLITAN DETROIT YMCA 3132675300 1401 BROADWAY NO 3A DETROIT MI 48226 JOANNE DUNN 3132675300 2013-08-15 1 JOHN BEBES P00053776 2483522500 2012 2016-02-24 21:20:13Z JOANNE DUNN 1401 BROADWAY NO 3A DETROIT MI 48226 36497871 0 X WWW.YMCADETROIT.ORG X 1852 MI TO PUT JUDEO-CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND, AND BODY FOR ALL. 63 60 2160 629 0 0 4004819 5430167 27627484 30207501 13307 7458 472391 401305 32118001 36046431 143601 240955 0 0 18304725 20227475 0 0 743115 15059933 16354595 33508259 36823025 -1390258 -776594 59682777 58428546 33717985 33182062 25964792 25246484 X THE YMCA OF METROPOLITAN DETROIT IS A VOLUNTEER LED PUBLIC CHARITY THAT INCLUDES MEN, WOMEN, AND CHILDREN OF ALL AGES, ABILITIES, INCOMES, RACES AND RELIGIONS. OUR MISSION IS TO PUT JUDEO-CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND, AND BODY FOR ALL. 0 0 8813608 5357240 CHILD CARE AND DAY CAMPTHE YMCA OFFERS CHILDREN AND PARENTS A SAFE AND CARING PLACE TO GROW, SUPPORTING PARENT'S EFFORTS TO NURTURE THEIR CHILDREN'S HEALTHY DEVELOPMENT. TRAINED AND CERTIFIED STAFF PROVIDES AFFORDABLE, HIGH-QUALITY CARE FOR PEACE OF MIND AND FAMILY SUCCESS. NEARLY 1,200 CHILDREN PARTICIPATED IN AGE-APPROPRIATE ENJOYABLE CHILD CARE EXPERIENCES. YMCA CHILD CARE, INCLUDING AFTER-SCHOOL CARE, IS OFFERED IN LICENSED LOCATIONS THROUGHOUT SOUTHEAST MICHIGAN AND INCLUDES YOUTH FITNESS TO ENSURE A HEALTHY LIFESTYLE AT THE EARLIEST AGE.ONE OF THE BEST WAYS TO GIVE CHILDREN A HEAD START IN LIFE IS THROUGH THE QUALITY CHILD CARE PROGRAMS AT THE YMCA. BUT ANYONE WITH CHILDREN KNOWS EVEN THE MOST AFFORDABLE CHILD CARE PROGRAM IS A CONSIDERABLE FINANCIAL RESPONSIBILITY. FOR SOME, WITHOUT THE HELP OF THE YMCA STRONG KIDS CAMPAIGN, IT WOULDN'T EVEN BE A POSSIBILITY. THAT IS WHY THE STRONG KIDS CAMPAIGN HELPS BUILD STRONG FAMILIES OF ALL SIZES BY OFFERING MUCH NEEDED FINANCIAL ASSISTANCE FOR CHILD CARE.SUMMER DAY CAMP IS ALSO OFFERED AT EVERY YMCA OF METROPOLITAN DETROIT BRANCH, AND ENROLLMENT OFTEN FILLS UP QUICKLY. BUT THE YMCA PROVIDES SEVERAL DIFFERENT SUMMER CAMP EXPERIENCES - CAMP OHIYESA IN HOLLY, CAMP NISSOKONE IN OSCODA OR 10 DAY CAMP LOCATIONS THROUGHOUT SOUTHEAST MICHIGAN. FOUR OF EVERY TEN CHILDREN IN YMCA DAY CAMP ARE PROVIDED SUBSIDY ASSISTANCE FROM OUR STRONG KIDS CAMPAIGN. LAST YEAR, THE ASSOCIATION RAISED APPROXIMATELY $1 MILLION TO SUPPORT FAMILIES AND CHILDREN TO ENABLE THEIR FULL PARTICIPATION IN NURTURING PROGRAMS. 4954891 1558411 AQUATICSSWIMMING LESSONS, AS WE KNOW THEM TODAY, WERE INVENTED AT THE DETROIT YMCA IN 1910 BEFORE SPREADING THROUGHOUT THE YMCA NATIONAL MOVEMENT. LEARNING TO SWIM AT THE YMCA IS MORE THAN STROKE DEVELOPMENT. TRAINED, CERTIFIED AND SENSITIVE STAFF GIVES PERSONAL ATTENTION TO THE 9,000 PROGRAM PARTICIPANTS TO ENSURE QUALITY AND SAFETY. YMCA AQUATICS PROGRAMS ARE AVAILABLE TO ALL AGES AND SKILL LEVELS. THROUGH GUIDED DISCOVERY ACTIVITIES AND CREATIVE TEACHING METHODS, EACH LEVEL OF THE YMCA SWIM LESSON PROGRAM TEACHES AGE-APPROPRIATE SKILLS. PARTICIPANTS ARE TAUGHT IN SMALL GROUPS WITH OTHERS OF THEIR OWN AGE AND SKILL LEVEL. THE Y'S APPROACH TO SWIM LESSONS PROVIDES FOR MORE ACTIVE INVOLVEMENT AND A BETTER FUNDAMENTAL UNDERSTANDING OF SWIMMING. YMCA OF METROPOLITAN DETROIT SWIM TEAMS ALSO PLAY AN IMPORTANT ROLE IN BUILDING SELF-ESTEEM, CONFIDENCE AND TEAM SPIRIT. SEVERAL YMCA BRANCHES SUPPORT SWIM TEAMS INCLUDING THE BIRMINGHAM YMCA TEAM OF NATIONAL REPUTATION WITH 300 PARTICIPANTS. 4226086 3974441 EDUCATIONAL SERVICESYMCA EDUCATIONAL SERVICES, (Y-ES), IS A WHOLLY-OWNED AND OPERATED SUBSIDIARY OF THE YMCA OF METROPOLITAN DETROIT DEDICATED TO CHILDREN AND BUILDING ON THE 100-YEAR EDUCATIONAL MISSION OF THE YMCA. YMCA EDUCATIONAL SERVICES IS SOLELY AND WHOLLY FOCUSED ON THE NEEDS AND UNIQUE LEARNING STYLES OF MICHIGAN'S MOST PROMISING YOUTH WHO LIVE IN THE REGION'S MOST CHALLENGED COMMUNITIES.FROM THE ESTABLISHMENT OF THE DETROIT COLLEGE OF LAW IN 1891 TO FOUNDING OF THE YMCA'S HUDSON SCHOOL FOR BOYS IN 1916, THE YMCA'S ROOTS IN EDUCATION TODAY GIVE SEED TO THE THIRD YMCA CREATED CHARTER PRIMARY SCHOOL AND SOON TO BE HIGH SCHOOL DESIGNED TO GRADUATE WORLD-CLASS LEARNERS WITH A GLOBAL FUTURE.TODAY, THE YMCA OPERATES THE YMCA'S DETROIT LEADERSHIP ACADEMY IN THE BRIGHTMOOR NEIGHBORHOOD OF DETROIT SERVICE 365 KINDERGARTEN THROUGH 7TH GRADE STUDENTS - 90 PERCENT OF WHOM QUALIFY AS IMPOVERISHED. THE SCHOOL, IN THE THIRD YEAR OF OPERATION, CONTINUES TO SHOW REMARKABLE ACADEMIC PROGRESS AND IS RETURNING MORE THAN 95% OF ITS STUDENT BODY EACH YEAR.IN SEPTEMBER 2012, THE YMCA OPENED THE YMCA'S DETROIT INNOVATION ACADEMY, A SECOND CHARTER SCHOOL WITH APPROXIMATELY 165 STUDENTS. BOTH SCHOOLS WILL ULTIMATELY FEED A PLANNED YMCA HIGH SCHOOL. 15284518 240955 19317409 THE YMCA OFFERS AFFORDABLE PROGRAMS AND SERVICES IN HEALTHY LIVING, YOUTH DEVELOPMENT AND SOCIAL RESPONSIBILITY DESIGNED TO BENEFIT FAMILIES OF ALL INCOMES AND BACKGROUNDS. FEES ARE BASED ON THE ACTUAL COST TO PROVIDE EACH PROGRAM. CANDIDATES QUALIFY TO RECEIVE SCHOLARSHIPS FOR MEMBERSHIP AND PROGRAMS IF THEY ARE LOW INCOME. THE AMOUNT THEY PAY IS BASED ON A SLIDING FEE SCALE WITH THE REMAINDER SUBSIDIZED BY THE YMCA THROUGH EITHER GRANT FUNDING AND/OR THE YMCA STRONG KIDS ANNUAL FUNDRAISING CAMPAIGN.THE YMCA OF METROPOLITAN DETROIT PROVIDES A WIDE RANGE OF PROGRAM SERVICES INCLUDING WELLNESS AND PERSONAL HEALTH TRAINING, YOUTH SPORTS, ADULT SPORTS, MEDIA ARTS, ARTS INSTRUCTION, THEATRE PROGRAMS, RESIDENCE CAMPS, OUTDOORS EDUCATION, MENTORING AND ACADEMIC ASSISTANCE PROGRAMS. ALL YMCA PROGRAMS AND SERVICES FOCUS ON THREE KEY AREAS OF HEALTHY LIVING, YOUTH DEVELOPMENT AND SOCIAL RESPONSIBILITY.REGARDLESS OF AGE, RACE, INCOME OR ABILITY, THE YMCA OF METROPOLITAN DETROIT ENSURES EVERYONE BELONGS. THE ACTIVITIES, PROGRAMS AND SERVICES AT OUR 10 BRANCHES AND TWO CAMPS ENGAGE THE SPIRIT AND MIND AS WELL AS THE BODY AND ENSURE NO ONE FEELS LEFT OUT OR ALONE.MORE THAN 85 CENTS OF EVERY DOLLAR RAISED BY THE YMCA GOES DIRECTLY TO OUR PROGRAMS. LESS THAN FIFTEEN CENTS REPRESENTS ADMINISTRATION AND FUNDRAISING COSTS MAKING THE YMCA AMONG THE MOST EFFICIENT FUNDRAISING ORGANIZATIONS IN THE REGION. 15284518 240955 19317409 33279103 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 0 0 1 55 0 1 2160 1 0 0 0 0 0 1 1 0 0 0 0 X 63 60 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MI X X YMCA OF METROPOLITAN DETROIT 3132675300 1401 BROADWAY STE 3A DETROIT MI 48226 DAVID J ALLEN 2.00 X 0 0 0 WILLIAM P BAER 3.00 X 0 0 0 PAUL M BALAS 3.00 X 0 0 0 JOHN BAMBERGER 2.00 X 0 0 0 MICHAEL E BANNISTER 2.00 X 0 0 0 SCOTT A BOWMAR 1.00 X 0 0 0 WAYNE W BRADLEY SR 2.00 X 0 0 0 EVELYN CAISE 3.00 X 0 0 0 JEANNE CARLSON 3.00 X 0 0 0 ROBERT E CARR 1.00 X 0 0 0 JOHN C CARTER 3.00 1.00 X 0 0 0 TOM CONSTAND 2.00 X 0 0 0 DALE A COOK 1.00 X 0 0 0 MARY E CORRADO 3.00 X 0 0 0 MATTHEW P CULLEN 2.00 X 0 0 0 DANIEL M DEBOER 1.00 X 0 0 0 RONALD A DENEWETH 3.00 X X 0 0 0 WILLIAM A ERKEN 4.00 X 0 0 0 AHMAD EZZEDDINE 2.00 X 0 0 0 BURTON D FARBMAN 2.00 X 0 0 0 ROB FERREE 1.00 X 0 0 0 RAYMOND L FINOCCHIO 2.00 X 0 0 0 GARY FORHAN 2.00 X 0 0 0 WENDY L FOSS 2.00 X 0 0 0 RONALD J GANTNER 2.00 X 0 0 0 MARITA S GROBBEL 3.00 1.00 X 0 0 0 SANDRA M HERMANOFF 3.00 X 0 0 0 JOHN J HERN JR 3.00 1.00 X X 0 0 0 PEARL M HOLFORTY 1.00 X 0 0 0 ERIC HUFFMAN 2.00 X 0 0 0 LARRY L JOHNSON 3.00 1.00 X 0 0 0 EUGENE E JONES JR 1.00 X 0 0 0 GREG KATEFF 1.00 X 0 0 0 KYLE C KERBAWY 3.00 X 0 0 0 PETE KOWALSKI 2.00 X 0 0 0 BRAD M KREINER 2.00 1.00 X 0 0 0 ARTHUR J KUBERT 2.00 X 0 0 0 STEVEN E KURMAS 3.00 X 0 0 0 ANNE LEHKER 1.00 X 0 0 0 BEN C MAIBACH III 2.00 X 0 0 0 MICHAEL E MCINERNEY 3.00 X X 0 0 0 JAMES T MESTDAGH 2.00 X 0 0 0 EDWARD J MILLER 1.00 X 0 0 0 GRANT MORISETTE 2.00 X 0 0 0 JAMES B NICHOLSON 1.00 X 0 0 0 JAMES M NICHOLSON 3.00 X 0 0 0 ARTHUR A NITZSCHE 1.00 X 0 0 0 KAREN O'DONOGHUE 3.00 X 0 0 0 MICHAEL OTTAWAY 2.00 X 0 0 0 CARL D ROEHLING 2.00 X 0 0 0 BETTY M SCHICK 2.00 X 0 0 0 TOM SCHUMM 3.00 X 0 0 0 JACK SHUBITOWKSKI 2.00 X 0 0 0 MARIANNE M SIMANCEK 2.00 X 0 0 0 REID S THEBAULT 50.00 5.00 X X 343451 0 30598 DWIGHT H VINCENT 2.00 X 0 0 0 GAIL BERNARD VON STADEN 2.00 X 0 0 0 SUSAN M WEBB 2.00 X 0 0 0 ALAN D WHITMAN 3.00 X 0 0 0 DAN WISNIEWSKI 2.00 X 0 0 0 WILLIAM A WOLF 1.00 X 0 0 0 LAURENCE M WOOD 1.00 X 0 0 0 JAMES SCAPA 2.00 X 0 0 0 JOANNE DUNN 40.00 5.00 X 43862 0 8813 SCOTT LANDRY 50.00 X 208627 0 18750 DAN MAIER 50.00 5.00 X 208861 0 16019 SCOTT WALTERS 50.00 X 167144 0 52516 JOHN HARRIS 50.00 X 125304 0 19727 LORIE URANGA 50.00 X 122998 0 10398 ALISON BAILEY 50.00 X 107448 0 11840 SHAWN HILL 50.00 X 132038 0 14550 DOREEN DURANDETTO 50.00 X 101087 0 14567 1560820 0 197778 9 0 1 0 JOHNSON CONTROLS INC DRAWER 242 MILWAUKEE WI 53278 MECHANICAL ENGINEERING 580020 EDIBLES REX MANAGEMENT INC 5555 CONNER AVE SUITE 1058 DETROIT MI 48213 FOOD SERVICE 277837 PIC MAINTENANCE INC 27734 FRANKLIN ROAD SOUTHFIELD MI 48034 CLEANING 215602 ROAD RUNNER MAINTENANCE PO BOX 5935 TROY MI 48007 CLEANING 178196 247365 INCORPORATED 22610 ROSEWOOD OAK PARK MI 48237 CLEANING 164438 8 218254 387974 787332 1434061 2602546 5430167 HEALTH AND WELL-BEING 713940 14619237 14619237 CHILD CARE AND DAY CAMP 624410 5357240 5357240 EDUCATIONAL SERVICES 611710 3974441 3974441 AQUATICS 624100 1558411 1558411 HOLISTIC DEVELOPMENT AND FITNESS 624100 1465771 1465771 3232401 3232401 30207501 8270 8270 26120 16886 10046 9234 -10046 -812 -812 477300 387974 424508 52792 52792 CONSULTING 541900 182500 182500 CONVENIENCE ITEMS 452000 164683 164683 MISCELLANEOUS 900099 1330 1330 348513 36046431 30207501 0 408763 179720 179720 61235 61235 1067994 624290 228250 215454 16133341 15025805 939337 168199 569824 525899 35586 8339 916033 828357 62997 24679 1540283 1438863 73593 27827 170554 119675 48983 1896 78095 54798 22429 868 148206 103994 42565 1647 668610 664154 1647 2809 587594 495270 86934 5390 2885431 2585461 246527 53443 300128 170093 114008 16027 352344 284832 51293 16219 938722 855918 62176 20628 264336 264336 2995603 2731362 198413 65828 REPAIRS AND MAINTENANCE 2052979 1899779 116675 36525 PROGRAM SUPPLIES 1687291 1645728 36203 5360 PROGRAM INSTRUCTION 1536928 1280920 214226 41782 EQUIPMENT RENTAL AND MA 1055838 1027520 23388 4930 631936 411094 195577 25265 36823025 33279103 2800807 743115 1141668 1152512 453055 369032 1336665 2202540 1173879 1032069 99952161 46727021 55155261 53225140 422249 447253 59682777 58428546 1881515 2138267 1149020 1390314 29910000 29025000 777450 628481 33717985 33182062 X 25147611 24285485 817181 960999 25964792 25246484 59682777 58428546 X -776594 33652 24634 X X 0 1 X 1 1 1 X 5198559 3848052 5413224 4004819 5430167 23894821 5198559 3848052 5413224 4004819 5430167 23894821 4219211 19675610 44295 20447 11129 8313 8270 92454 329957 704309 368373 465573 348513 2216725 26204000 144054671 0.75090 0.73450 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13085798 179720 1528840 787332 43678 13963348 14520390 143601 -721994 804264 51935 13085798 13689668 195550 1811185 1132359 43654 14520390 11819261 127124 2543675 751929 48463 13689668 18084062 757689 -5984364 1002520 35606 11819261 0.55300 0.44700 1 1 1 5776946 5776946 69951959 27036673 42915286 173770 4291 169479 10245767 9462003 783764 13803719 10224054 3579665 53225140 CAPITAL LEASE OBLIGATIONS 115517 OBLIGATIONS UNDER LIFE INCOME CONTRACTS 196087 LONG-TERM NOTES AND CONTRACTS PAYABLE 316877 628481 X DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ENDOWMENT FUND OF THE YMCA OF METROPOLITAN DETROIT SUPPORTS A MYRIAD OF YMCA BRANCH PRIORITIES FROM CAMPING SCHOLARSHIPS AT CAMP OHIYESA AND NISSOKONE, TO DAY CAMP SCHOLARSHIPS AT 10 BRANCHES ACROSS SOUTHEAST MICHIGAN TO THE ACHIEVERS PROGRAMMING SERVING THE INNER CITY OF DETROIT. DESIGNATED GIFTS TO SEVERAL YMCA BRANCHES SUPPORT SPECIFIC PROGRAMS SUCH AS YMCA SWIM TEAMS AND LITERACY INITIATIVES IN ACCORDANCE WITH THE WISHES OF THE ORIGINAL DONORS. THE ENDOWMENT IS HELD BY THE YMCA FOUNDATION, A RELATED ENTITY. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE ASSOCIATION IS AN ORGANIZATION DESCRIBED IN INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND, AS SUCH, IS EXEMPT FROM TAXATION UNDER IRC SECTION 501(A). ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE A TAX LIABILITY IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2012, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO DECEMBER 31, 2009. GOLF OUTINGS 573182 319203 253979 227705 RUNNING EVENTS 152889 14632 138257 54696 47 139203 54139 85064 142107 865274 387974 477300 424508 424508 52792 1 YMCA FOUNDATION 1401 BROADWAY STE 3A DETROIT MI 48226 300187652 7 179720 FROM TIME TO TIME THE YMCA RECEIVES BEQUESTS, PLANNED GIFTS, OR OTHER GIFTS. IN SOME CASES THESE GIFTS ARE RESTRICTED BY THE DONOR FOR ENDOWMENT PURPOSES, AND IN OTHER CASES THESE GIFTS ARE DESIGNATED FOR ENDOWMENT PURPOSES BY MANAGEMENT AND THE BOARD OF DIRECTORS. THESE DONOR RESTRICTED GIFTS AND BOARD DESIGNATED GIFTS ARE TRANSFERRED TO THE YMCA FOUNDATION, A SEPARATE SUPPORT NON-PROFIT ORGANIZATION WHICH WAS ESTABLISHED TO PROVIDE INVESTMENT COUNSEL AND DIRECTION TO THE YMCA'S ENDOWMENT FUND. 1 DIRECT CASH ASSISTANCE TO COMMUNITY FAMILY 1 61235 1 X X X X 0 0 0 0 0 0 0 0 0 REID S THEBAULT 184252 0 120900 0 38299 0 20877 0 9721 0 374049 0 0 0 SCOTT LANDRY 113613 0 62330 0 32684 0 11953 0 6797 0 227377 0 33870 0 DAN MAIER 117552 0 61773 0 29536 0 12008 0 4011 0 224880 0 33870 0 SCOTT WALTERS 124861 0 19103 0 23180 0 42784 0 9732 0 219660 0 0 0 A MICHIGAN STRATEGIC FUND 521417332 59469C6S7 2003-11-13 20000000 CONSTRUCT & EQUIP FACILITY 0 0 0 A 20000000 494117 19595883 2006 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 0 1 0 0 0 0 A 1 JP MORGAN CHASE CURRENT BOARD MEMBER, JOHN CARTER, IS A KEY EMPLOYEE OF THE ENTITY 818031 BANK FEES AND LETTER OF CREDIT FEES 0 DTE ENERGY CURRENT BOARD MEMBER, STEVEN KURMAS, IS A KEY EMPLOYEE OF THE ENTITY 1484879 UTILITY SUPPLIER 0 FORM 990, PART VI, SECTION A, LINE 2 JAMES B. NICHOLSON AND JAMES M. NICHOLSON HAVE A FAMILY RELATIONSHIP AND A BUSINESS RELATIONSHIP. REID THEBAULT, JOANNE DUNN, DANIEL MAIER, JOHN J. HERN JR, BRAD KREINER, MARITA GROBBEL, LARRY JOHNSON, AND JOHN CARTER ALL HAVE A BUSINESS RELATIONSHIP WITH ONE ANOTHER DUE TO THEIR ROLES AS BOARD MEMBERS OF THE YMCA FOUNDATION, A RELATED TAX-EXEMPT ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS FIRST REVIEWED BY THE AUDIT COMMITTEE. A DRAFT VERSION IS THEN EMAILED TO THE ENTIRE BOARD FOR REVIEW, WITH ANY COMMENTS OR QUESTIONS TO BE MADE WITHIN A CERTAIN NUMBER OF DAYS. THE FINAL VERSION OF THE FORM 990 IS FILED AFTER THE REVIEW OF THE AUDIT COMMITTEE AND THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO COMPLETE THE CONFLICT OF INTEREST POLICY AND QUESTIONNAIRE ANNUALLY. THE AUDIT COMMITTEE REVIEWS RESPONSES TO THE QUESTIONNAIRE, DOCUMENTS POTENTIAL CONFLICTS AND THE STEPS TAKEN TO RESOLVE THE CONFLICTS. A SUMMARY REPORT IS PROVIDED TO THE EXECUTIVE COMMITTEE. ALSO, THE CHAIRMAN OF THE AUDIT COMMITTEE PERIODICALLY ADDRESSES THE ENTIRE BOARD TO REMIND THEM THAT SHOULD A POTENTIAL CONFLICT ARISE DURING THE YEAR, SINCE THE SUBMISSION OF THE LAST CONFLICT OF INTEREST POLICY AND QUESTIONNAIRE, EITHER THE AUDIT COMMITTEE OR THE CHAIRMAN OF THE BOARD SHOULD BE NOTIFIED IMMEDIATELY. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMPENSATION COMMITTEE DETERMINES THE COMPENSATION OF THE ORGANIZATION'S CEO/PRESIDENT. THE COMMITTEE IS COMPRISED OF THE IMMEDIATE PAST BOARD CHAIRMAN, THE CURRENT BOARD CHAIRMAN, THE FUTURE BOARD CHAIRMAN, THE CHAIRMAN OF THE FOUNDATION BOARD, THE CHAIRMEN OF THE HUMAN RESOURCES COMMITTEE, THE FINANCE COMMITTEE, AND THE AUDIT COMMITTEE, AND TWO INDEPENDENT BOARD MEMBERS AT-LARGE. THE CEO/PRESIDENT IS NOT INVOLVED IN THE REVIEW OR APPROVAL OF HIS OR HER OWN COMPENSATION. THE EXECUTIVE COMPENSATION COMMITTEE MEETS TWICE PER YEAR TO REVIEW THE PERFORMANCE OF THE CEO/PRESIDENT. THE FIRST MEETING IS HELD MID-YEAR TO REVIEW CURRENT YEAR PROGRESS, AND THE SECOND MEETING IS HELD AT THE END OF THE YEAR TO COMPLETE A PERFORMANCE EVALUATION AND DETERMINE COMPENSATION. DATA FOR COMPARABLE COMPENSATION FOR CEOS OF OTHER YMCAS AND NOT-FOR-PROFITS IS OBTAINED FROM COTTER & SULLIVAN. LEGAL COUNSEL IS ALSO CONSULTED, AS NECESSARY, PRIOR TO AND/OR DURING THE MEETING AND MAINTAINS OR REVIEWS CONTEMPORANEOUS DOCUMENTATION OF DISCUSSIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. THE EXECUTIVE COMPENSATION COMMITTEE PROVIDES THE ORGANIZATION WITH WRITTEN INSTRUCTIONS REGARDING THE COMPENSATION AND BONUS TO BE PAID TO THE CEO/PRESIDENT. PURSUANT TO THE REBUTTABLE PRESUMPTION REGULATIONS, THE BOARD HAS DELEGATED TO THE CEO/PRESIDENT THE AUTHORITY TO REVIEW AND DETERMINE THE COMPENSATION OF THE ORGANIZATION'S OFFICERS IN ACCORDANCE WITH THE COMPENSATION POLICY FOR THE SENIOR DIRECT REPORTS. ACCORDINGLY, THE CEO/PRESIDENT REVIEWS AND DETERMINES THE COMPENSATION OF SENIOR DIRECT REPORTS WHICH INCLUDE THE EXECUTIVE VICE PRESIDENT/C.O.O., EXECUTIVE VICE PRESIDENT FINANCE AND ADMINISTRATION/C.F.O., EXECUTIVE VICE PRESIDENT FINANCIAL DEVELOPMENT/C.D.O., EXECUTIVE VICE PRESIDENT OF STRATEGIC DEVELOPMENT, SENIOR VICE PRESIDENT OF HUMAN RESOURCES, AND SENIOR VICE PRESIDENT OF PROPERTIES. TWICE PER YEAR, THE CEO/PRESIDENT MEETS INDIVIDUALLY WITH EACH DIRECT REPORT IN A FORMAL REVIEW SESSION TO REVIEW PROGRESS ON PRE-AGREED-UPON PERFORMANCE GOALS AND DETERMINE COMPENSATION. DATA FOR COMPARABLE COMPENSATION FOR SIMILAR POSITIONS AT OTHER YMCAS AND NOT-FOR-PROFITS IS OBTAINED FROM COTTER & SULLIVAN. FOLLOWING THE COMPLETION OF THIS PROCESS, THE CEO/PRESIDENT PREPARES A REPORT DOCUMENTING THE COMPENSATION DECISIONS AND PRESENT THE REPORT TO THE EXECUTIVE COMPENSATION COMMITTEE. THE REPORT SETS FORTH THE COMPENSATION APPROVED AND THE COMPARABILITY DATA OBTAINED AND RELIED UPON. IF THE CEO/PRESIDENT DETERMINES THAT REASONABLE COMPENSATION IS HIGHER THAN THE RANGE OF COMPARABILITY DATA, HE OR SHE SETS FORTH THE REASONS FOR MAKING THIS DETERMINATION. CONTEMPORANEOUS DOCUMENTATION OF THE DISCUSSION AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENTS IS RECORDED IN THE COMMITTEE MINUTES. THESE PROCESSES WERE LAST UNDERTAKEN IN JUNE AND JULY 2012 WITH A MID-YEAR REVIEW. THE ANNUAL PERFORMANCE REVIEW FOR 2012 WAS COMPLETED IN FEBRUARY 2013. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF LIFE INCOME CONTRACTS 24,634. FORM 990, PART XII, LINE 2C: THE YMCA OF METROPOLITAN DETROIT'S AUDIT COMMITTEE OVERSEES THE AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANTS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. Y-EDUCATION SERVICES L3C 1401 BROADWAY SUITE 3A DETROIT MI 48226 272440308 PROVIDE MGMT, SUPERVISION, AND ADMIN OVERSIGHT OF MI PUBLIC SCHOOL ACADEMIES MI 3974441 1044013 YMCA OF METROPOLITAN DETROIT YMCA FOUNDATION 1401 BROADWAY BLVD STE 3A DETROIT MI 48226 300187652 MANAGE ENDOWMENT FUNDS OF YMCA OF METROPOLITAN DETROIT MI 501(C)(3) 11A YMCA OF METROPOLITAN DETROIT 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 YMCA FOUNDATION B 179720 SEE PART VII YMCA FOUNDATION C 787332 SEE PART VII METHOD OF DETERMING AMOUNT INVOLVED: SCHEDULE R, PART V, LINE 2 (1) COLUMN D: AMOUNTS GRANTED TO THE YMCA FOUNDATION ARE DONOR RESTRICTED GIFTS AND BOARD DESIGNATED GIFTS GIVEN TO THE YMCA FOUNDATION TO INVEST ON THE YMCA OF METROPOLITAN DETROIT'S BEHALF. METHOD OF DETERMING AMOUNT INVOLVED: SCHEDULE R, PART V, LINE 2 (2) COLUMN D: FUNDS GRANTED TO THE YMCA OF METROPOLITAN DETROIT REPRESENT THE ACTUAL AMOUNT THE YMCA FOUNDATION BOARD APPROVES AS THE ANNUAL ALLOCATION TO SUPPORT GENERAL OPERATIONS.