2011-05-24T16:27:57-05:00 2010-12-31 SIKICH LLP 998 CORPORATE BLVD AURORA IL 60502 990 2010-01-01 362179781 HERITAGE YMCA GROUP HERI 6305274007 34 SOUTH WASHINGTON STREET NAPERVILLE IL 60540 THOMAS BEERNTSEN 6304206275 2011-05-18 1 ANDREW TWARDOWSKI 6305668400 2010 2016-02-24 21:20:13Z THOMAS BEERNTSEN 34 SOUTH WASHINGTON STREET NAPERVILLE IL 60540 25881271 0 X WWW.HERITAGEYMCA.ORG X 1946 IL TO ENHANCE THE QUALITY OF LIFE FOR FAMILIES THROUGH PROGRAMS REFLECTING CHRISTIAN PRINCIPLES TO BUILD HEALTHY SPIRIT, MIND, AND BODY FOR ALL. 38 38 892 1574 0 0 883504 9320609 10013957 10906162 16358 148603 79179 147886 10992998 20523260 296899 323318 0 0 6182029 6863708 10973 16415 604053 4667693 5008249 11157594 12211690 -164596 8311570 11831882 19011041 7727840 6650300 4104042 12360741 X THE PRIMARY PURPOSE OF THE HERITAGE YMCA GROUP IS TO ENHANCE THE QUALITY OF LIFE FOR FAMILIES THROUGH PROGRAMS REFLECTING CHRISTIAN PRINCIPLES TO BUILD HEALTHY SPIRIT, MIND, AND BODY FOR ALL. WE BUILD STRONG KIDS, STRONG FAMILIES, AND STRONG COMMUNITIES. 0 0 2936604 158381 3290378 CHILD CAREDURING THE SCHOOL YEAR, THE ASSOCIATION PROVIDES BEFORE AND AFTER SCHOOL CARE IN NAPERVILLE COMMUNITY SCHOOL DISTRICT 203 AND INDIAN PRAIRIE SCHOOL DISTRICT 204, AND IN SEVERAL SCHOOLS IN WEST AURORA SCHOOL DISTRICT 129. THIS PROVIDES A SAFE AND INTERESTING ENVIRONMENT EACH DAY, RIGHT IN THE SCHOOL THAT THE CHILDREN ATTEND, WHILE PARENTS ARE WORKING. ALMOST 1000 KIDS PARTICIPATE IN THIS PROGRAM; MANY PATICIPANTS BENEFIT FROM FEE ASSISTANCE, WHICH REDUCES THE COST TO THE WORKING PARENTS WHO COULD NOT OTHERWISE AFFORD SAFE CARE FOR THEIR CHILDREN. THE ASSOCIATION ALSO PROVIDES SCHOOL DAYS OFF PROGRAMS DURING THE SCHOOL YEAR. ADDITIONALLY THE YMCA STAFF ARE READY TO PROVIDE DAY CARE IN THE BRANCHES WHEN THERE ARE UNFORESEEN CLOSINGS DUE TO WEATHER OR OTHER EVENTS. THE BEFORE AND AFTER SCHOOL CARE PROGRAM, KNOWN AS THE SAFE N SOUND PROGRAM, ALSO CONTINUES IN THE SUMMER MONTHS IN A DAY CAMP FORMAT, RETAINING MANY OF THE SCHOOL YEAR STAFF FOR CONTINUITY FOR THE CHILDREN. AS DURING THE SCHOOL YEAR, THE FOCUS IS A SAFE, STIMULATING, FUN ATMOSPHERE WHERE KIDS CAN GROW IN THE Y'S CORE VALUES OF CARING, HONESTY, RESPECT, AND RESPONSIBILITY. THE UNITED WAY ORGANIZATIONS IN AURORA AND NAPERVILLE ASSIST THE ASSOCIATION IN THESE ENDEAVORS AS DO COMMUNITY BUSINESSES AND INDIVIDUALS.ALSO, LICENSED ALL DAY DAYCARE IS AVAILABLE AT OUR AURORA FAMILY YMCA. THIS PROGRAM PROVIDES AFFORDABLE CARE FOR INFANTS UP TO SCHOOL AGE. FEE ASSISTANCE IS AVAILABLE FOR PARTICIPANTS IN THESE PROGRAMS. IN ALL OF ITS CHILD CARE VENTURES, THE YMCA FOCUS IS ON CREATING A SAFE ENVIRONMENT WHERE KIDS CAN LEARN AND GROW, SURROUNDED BY POSITIVE ROLE MODELS. 1216635 34591 908175 YOUTH PROGRAMSTO FURTHER ITS EXEMPT PURPOSE, THE ASSOCIATION PROVIDES A WIDE VARIETY OF EXPERIENCES FOR KIDS. NEARLY 500 FATHERS COME TOGETHER WITH THEIR KIDS IN THE Y GUIDES PROGRAM, WHICH FURNISHES OPPORTUNITIES FOR PROJECTS, TRIPS, AND SOCIAL ACTIVITIES. THE YOUTH AND GOVERNMENT PROGRAM, IN PARTNERSHIP WITH THE HIGH SCHOOLS, GIVES ROUGHLY 200 STUDENTS THE OPPORTUNITY TO LEARN ABOUT GOVERNMENT, AND BEGIN TO PARTICIPATE IN THE DEMOCRATIC PROCESS. A NAPERVILLE YOUTH OUTREACH PROGRAM FOR KIDS IN AN ESPECIALLY TROUBLED NEIGHBORHOOD PROVIDES THE RESIDENT KIDS WITH CARE WHEN SCHOOL IS OUT, AND BROADENS THEIR WORLD THROUGH EDUCATIONAL FIELD TRIPS, ARTISTIC EVENTS AND PRESENTATIONS; THIS IS A GRANT FUNDED/YMCA FUNDED PROGRAM SO THAT NO ONE IS ASKED TO PAY.OUR COMPUTER EDUCATION CENTER AT AN AURORA LOW INCOME HOUSING DEVELOPMENT PROVIDES THE RESIDENT CHILDREN WITH COMPUTER TRAINING. THIS IS A GRANT FUNDED/YMCA FUNDED INITIATIVE; LIKE THE OUTREACH PROGRAM IN NAPERVILLE, NO ONE IS ASKED TO PAY. WE ARE PARTNERING WITH OTHER ORGANIZATIONS IN THE COMMUNITY TO EXPAND THIS MODEL INTO OTHER AURORA LOCATIONS.ALSO, A NUMBER OF SUMMER DAY CAMPS ARE RUN UNDER THE YOUTH CATEGORY. THESE CAMPS ARE RUN BY THE VARIOUS YMCA BRANCHES AND FOCUS ON FORMATS WITH A SPECIFIC PURPOSE SUCH AS A VARIETY OF FIELD TRIP EXPERIENCES, SPORT SPECIALTIES, AND OUTDOOR NATURE SKILLS. PRESCHOOL CAMPS ALSO FURNISH YOUNGER CHILDREN WITH OUTDOOR EXPERIENCES. THE ASSOCIATION'S EXPANDING TEEN PROGRAMS MOST RECENTLY HAVE PROVIDED GAME TOURNAMENTS, COLLEGE VISITS, LEADERSHIP FORUMS, AND OTHER SOCIALIZING EVENTS. AS IN ALL THE ASSOCIATION'S PROGRAMS, FEE ASSISTANCE IS AVAILABLE FOR THOSE IN NEED. 1142245 983 579964 NON-COMPETITIVE AQUATICSTHE ASSOCIATION BELIEVES THAT LEARNING TO SWIM AND BEING ABLE TO ENJOY AND BE SAFE IN WATER ACTIVITIES IS AN EXCELLENT WAY TO STRENGTHEN INDIVIDUALS PHYSICALLY, MENTALLY, AND SPIRITUALLY. THESE LEARNING OPPORTUNITIES ARE AVAILABLE FOR ALL AGES, BEGINNING FROM WHEN A PARENT STARTS TO PLAY IN THE WATER WITH HIS OR HER BABY, TO ADULTS LEARNING TO SWIM FOR THE FIRST TIME, TO SENIORS WHO SEE WATER EXCERCISE AS A WAY TO STAY FIT AND INDEPENDENT. THESE EXPERIENCES ARE AVAILABLE IN GROUPS AND IN PRIVATE SETTINGS. THE FOUR CORE VALUES OF CARING, RESPECT, HONESTY, AND RESPONSIBILITY ARE TAUGHT ALONG SIDE THE SKILLS REQUIRED FOR SWIMMING. THE ASSOCIATION PROVIDES OVER 10,000 SWIMMING OPPORTUNITIES EACH YEAR; THIS NUMBER DOES NOT INCLUDE SWIM TEAM PARTICIPATION, WHICH ALSO INTEGRATES SKILLS AND OUR CORE VALUES. AS FOR ALL OUR PROGRAMS, FEE ASSISTANCE IS AVAILABLE FOR THOSE UNABLE TO PAY. 3074935 129363 6171918 OTHER PROGRAM SERVICES INCLUDE PRESCHOOL, HEALTH ENHANCEMENT, PHYSICAL DEPARTMENT, COMPETITIVE AQUATICS, AND OTHER PROGRAM SUPPORT SERVICES. 3074935 129363 6171918 8370419 1 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 30 0 1 892 1 0 0 0 0 0 1 1 0 0 0 0 X 38 38 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X VIRGINIA MALONEY 6304206275 34 SOUTH WASHINGTON ST NAPERVILLE IL 60540 JASON ALTENBERG 2.00 X 0 0 0 GORDON FRY 2.00 X 0 0 0 ROBERT BIEDRON 2.00 X 0 0 0 DR KATHRYN BIRKETT 2.00 X 0 0 0 W HUNTER BYINGTON 2.00 X 0 0 0 TOM CARROLL 2.00 X X 0 0 0 BROOKE N COOK 2.00 X 0 0 0 HOWARD CROUSE 2.00 X 0 0 0 ROBERT DEVITA 2.00 X 0 0 0 JOE DUNN 2.00 X 0 0 0 PETER FISSINGER 2.00 X 0 0 0 MICHAEL M FRANKLIN 2.00 X 0 0 0 MATTHEW GAMBS 2.00 X X 0 0 0 DENICE GIERACH 2.00 X X 0 0 0 SCOTT GIERE 2.00 X 0 0 0 BRUCE GLAWE 2.00 X 0 0 0 GLENN HAFSTAD 2.00 X 0 0 0 RAY JOHNSON 2.00 X 0 0 0 MARK JULIOT 2.00 X 0 0 0 LORETTA KARKHOFF 2.00 X 0 0 0 BEN KIRCHOFF 2.00 X 0 0 0 MIKE KROL 2.00 X 0 0 0 RICH LANNON 2.00 X 0 0 0 RAY MCGURY 2.00 X 0 0 0 TOM MCROBERTS 2.00 X 0 0 0 TOM MIERS 2.00 X 0 0 0 STEVE MONTEITH 2.00 X 0 0 0 MARK MITROVICH 2.00 X 0 0 0 DR DAN O'DONNELL 2.00 X 0 0 0 JOSEPH E PROCTOR 2.00 X 0 0 0 LUIS RICHARD 2.00 X 0 0 0 JOHN RICO 2.00 X 0 0 0 ROGER SCHNORR 2.00 X 0 0 0 MARK SCHULTZ 2.00 X X 0 0 0 MIKE SCHOPPE 2.00 X 0 0 0 JANE WERNETTE 2.00 X 0 0 0 ROSEMARY WISNOSKY 2.00 X 0 0 0 JOHN WIGHTKIN 2.00 X 0 0 0 THOMAS BEERNTSEN 70.00 X 176500 0 33091 VIRGINIA MALONEY 60.00 X 91067 0 16561 267567 0 49652 1 0 1 0 0 20000 9300609 9320609 PROGRAM SERVICE REVENU 900099 6145622 6145622 MEMBERSHIP FEES 900099 4760540 4760540 10906162 11828 11828 44273 44273 44273 44273 263557 5158739 254406 5031115 9151 127624 136775 136775 48790 20000 72490 -23700 -23700 UNEMPLOYMENT INSURANCE 900099 101588 101588 SALE OF SUPPLIES 900099 16812 16812 LATE PAYMENT CHARGES 900099 3149 3149 5764 5764 127313 20523260 10950435 0 252216 323318 323318 317219 37670 195429 84120 5306296 4255872 769766 280658 830282 528848 248262 53172 409911 316111 65897 27903 45724 6442 39282 31131 4386 26745 16415 16415 205676 94102 111574 449912 259947 159614 30351 816179 651230 164949 52830 21934 28526 2370 279912 216771 63141 111348 60290 44569 6489 651880 439209 175745 36926 254252 126613 122370 5269 SUPPLIES AND MATERIALS 1057113 803148 220809 33156 EQUIPMENT RENTALS AND M 599870 62164 534314 3392 BANK CHARGES 303657 120122 170607 12928 EMPLOYEE RECRUITING 71474 22502 48972 MISCELLANEOUS 37956 6520 23801 7635 39335 13220 22846 3269 12211690 8370419 3237218 604053 15411 37610 752539 7467410 160000 1479658 122066 230272 18140134 8954213 10135524 9185921 548748 518872 97594 91298 11831882 19011041 348181 476699 44545 50802 6400000 6100000 935114 22799 7727840 6650300 X 3914307 4765583 79235 7484658 110500 110500 4104042 12360741 11831882 19011041 X 8311570 -54871 X 0 1 1 X 0 X 912138 1123711 1022454 883504 9320609 13262416 9979368 10557367 10558965 10067825 10950435 52113960 88996 143107 62741 16198 48790 359832 10980502 11824185 11644160 10967527 20319834 65736208 376651 263465 171015 75745 56267 943143 0 376651 263465 171015 75745 56267 943143 64793065 83297 107072 28412 16358 11828 246967 83297 107072 28412 16358 11828 246967 112009 36199 127313 275521 11063799 11931257 11784581 11020084 20458975 66258696 0.97790 0.97320 0.00370 0.00440 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 224273 27230 26379 225124 225397 49333 50457 224273 305893 -69294 11202 225397 0.51000 0.49000 0.00000 1 0 232194 232194 13534976 5579859 7955117 3968657 3374354 594303 404307 404307 9185921 CAPITAL LEASE OBLIGATIONS 22799 22799 20523260 12211690 8311570 17116 -71987 -54871 8256699 20217561 17116 503 17619 20199942 323318 323318 20523260 11960862 72490 72490 11888372 323318 323318 12211690 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE INTENDED USE OF THE HERITAGE YMCA GROUP'S ENDOWMENT FUNDS IS TO SUPPORT THE ASSOCIATION IN ITS CURRENT WORK AND IN ITS FUTURE, ACCORDING TO THE APPLICABLE RESTRICTIONS AND INVESTMENT GUIDELINES AS DEFINED IN ITS ENDOWMENT POLICY. THE ENDOWMENT FUNDS ARE GOVERNED BY THE ENDOWMENT POLICY AND/OR DONOR RESTRICTIONS. THE ANNUAL GROWTH AND INTEREST IS ALLOCATED PER THE DONOR RESTRICTIONS; THE PERMANENT ENDOWMENT DOES NOT HAVE DONOR RESTRICTIONS AND IS MANAGED BY THE ENDOWMENT POLICY. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: ON JANUARY 1, 2009, THE GROUP ADOPTED THE AUTHORITATIVE GUIDANCE ISSUED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS NOT BEEN MET. THIS GUIDANCE ALSO ADDRESSES DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE, AND TRANSITION. THE GROUP CONDUCTS ACTIVITIES SOLELY IN THE U.S. AND, AS A RESULT, FILES INFORMATION RETURNS FOR U.S. AND VARIOUS STATES AND JURISDICTIONS. IN THE NORMAL COURSE OF BUSINESS, THE GROUP IS SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. THE GROUPS INFORMATION RETURNS FOR YEARS SUBSEQUENT TO THE YEAR ENDED DECEMBER 31, 2005 ARE OPEN, BY STATUTE, FOR REVIEW BY AUTHORITIES. HOWEVER, AT PRESENT, THERE ARE NO ONGOING AUDITS OR UNRESOLVED DISPUTES WITH THE VARIOUS TAX AUTHORITIES THAT THE GROUP CURRENTLY FILES OR HAS FILED WITH. THE NEW GUIDANCE DID NOT HAVE ANY MATERIAL EFFECT ON THE GROUP'S FINANCIAL POSITION, RESULTS OF OPERATIONS, OR CASH FLOWS UPON ADOPTION OR FOR THE YEARS ENDED DECEMBER 31, 2010 OR 2009. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN FAIR VALUE OF INTEREST RATE SWAP -71,987. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN FAIR VALUE OF INTEREST RATE SWAP -71,987. SPECIAL EVENT EXPENSE 72,490. PART XII, LINE 4B - OTHER ADJUSTMENTS: MEMBERSHIP AND PROGRAM SCHOLARSHIPS 323,318. PART XIII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE 72,490. PART XIII, LINE 4B - OTHER ADJUSTMENTS: MEMBERSHIP AND PROGRAM SCHOLARSHIPS 323,318. X X X X X X X 1 DONOR BY DESIGN 724 NORTH ELIZABETH AVENUE FERGUSON MO 63135 CAMPAIGN ADVICE 0 565053 16415 548638 565053 16415 548638 IL SIGNATURE GOLF OUTING 19275 10000 9275 791 3750 7623 OSWEGO GOLF EVENT 19690 5000 14690 1500 8381 5187 3 29825 5000 24825 0 45258 68790 20000 48790 2291 12131 58068 72490 -23700 1 MEMBERSHIP SCHOLARSHIPS 415 117490 CAMP SCHOLARSHIPS 113 12856 CHILDCARE SCHOLARSHIPS 96 158381 PROGRAM SCHOLARSHIPS 200 34591 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: GRANT FUNDS ARE JOINTLY MONITORED BY THE PROGRAM DIRECTOR RESPONSIBLE FOR THE GRANT PROGRAM, THE DEVELOPMENT OFFICE, AND THE CFO, PER THE ASSOCIATION'S GRANT POLICY. X X X 0 0 0 0 0 0 0 0 0 THOMAS BEERNTSEN 176500 0 0 0 0 0 21180 0 11911 0 209591 0 0 0 CITY OF NAPERVILLE 366006013 630440AA3 1999-10-01 8900000 FINANCING OF CAPITAL ITEMS 0 0 0 8900000 212415 189729 8497856 2000 0 0 1 1 0 0 0 0 0 0.00000 0.00000 0.00000 1 1 1 1 CITIBANK NA NEW YORK 4.700000000000 0 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE REVISED TO MORE CLEARLY DEFINE MEMBERSHIP VOTING. FORM 990, PART VI, SECTION B, LINE 11 AN ELECTRONIC DRAFT OF THE 990 WILL BE MADE AVAILABLE TO ALL BOARD MEMBERS. THE FINANCE COMMITTEE WILL ALSO REVIEW THE DRAFT ELECTRONICALLY, IF NOT AVAILABLE FOR ITS MEETING CYCLE. THE FINAL 990 WILL ALSO BE DISTRIBUTED ELECTRONICALLY TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, THE HERITAGE YMCA GROUP PRESIDENT/CEO SENDS A CONFLICT OF INTEREST/CODE OF CONDUCT CERTIFICATION AND DISCLOSURE STATEMENT TO EACH OFFICER, VICE PRESIDENT, DIRECTOR, MANAGEMENT ONE LEVEL BELOW THE VICE PRESIDENT LEVEL, AND SELECTED EMPLOYEES AND VOLUNTEERS IN SENSITIVE ROLES SUCH AS THOSE RESPONSIBLE FOR PROCUREMENT OR WHO HANDLE CONFIDENTIAL INFORMATION. COMPLETED CERTIFICATION STATEMENTS ARE RETURNED IN A TIMELY MANNER AND RESULTS ARE COMMUNICATED TO THE RESPECTIVE BOARD. ANY REPORTED "EXCEPTIONS" ARE REPORTED TO THE HERITAGE YMCA GROUP BOARD. THE STATEMENTS ARE KEPT ON FILE. FORM 990, PART VI, SECTION B, LINE 15 FOR THE CEO, UNDER THE AUTHORITY OF THE BOARD CHAIR, EVALUATION FORMS ARE SENT TO EVERY BOARD MEMBER. THE EXECUTIVE COMMITTEE IN EXECUTIVE SESSION OF THE BOARD, SUMMARIZES THE EVALUATIONS AND THE PERFORMANCE OF THE CEO IS DISCUSSED. COMPENSATION COMPARISON DATA IS OBTAINED FROM Y-USA WHICH KEEPS STATISTICS ON COMPENSATION. THE EXECUTIVE COMMITTEE REACTS TO THE EVALUATION RESULTS AND IS GUIDED BY THE RELATIVE DATA FROM THE YMCA STATISTICS. FOR KEY PERSONNEL SUPERVISED BY THE CEO, THE ASSOCIATION FOLLOWS THE HAY SCALE WHICH WEIGHTS THE VALUE OF EACH POSITION, EMPOWERMENT AND INFLUENCE, BASED ON THE JOB DESCRIPTION. THE HAY POINT SYSTEM HAS A SUGGESTED DOLLAR VALUE BASED ON THE POINTS THAT A PARTICULAR JOB IS WORTH. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 17,116. CHANGE IN FAIR VALUE OF INTEREST RATE SWAP -71,987. TOTAL TO FORM 990, PART XI, LINE 5: -54,871.