Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete 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. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
YOUNG MEN'S CHRISTIAN ASSOCIATION OF RIDGEWOOD NEW JERSEY
Employer identification number
22-1508752
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 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
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.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 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 Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(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 4.
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(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. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
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 IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
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 IV 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) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 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 Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
492,094
239,539
360,346
332,613
279,713
1,704,305
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......
4,532,870
4,738,535
4,997,001
4,804,817
4,622,945
23,696,168
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.
5,024,964
4,978,074
5,357,347
5,137,430
4,902,658
25,400,473
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
10,000
75,000
5,000
20,000
30,000
140,000
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.
0
c
Add lines 7a and 7b..
10,000
75,000
5,000
20,000
30,000
140,000
8
Public Support (Subtract line 7c from line 6.)
25,260,473
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
5,024,964
4,978,074
5,357,347
5,137,430
4,902,658
25,400,473
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
202,500
273,712
212,991
49,547
49,192
787,942
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
202,500
273,712
212,991
49,547
49,192
787,942
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 IV.)
6,114
5,131
5,255
4,708
18,153
39,361
13
Total support (Add lines 9, 10c, 11 and 12.).
5,233,578
5,256,917
5,575,593
5,191,685
4,970,003
26,227,776
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
96.310 %
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
96.380 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
3.000 %
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
3.520 %
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, 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
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
YOUNG MEN'S CHRISTIAN ASSOCIATION OF RIDGEWOOD NEW JERSEY
Employer identification number
22-1508752
Identifier
Return Reference
Explanation
MISSION STATEMENT
FORM 990, PART I, LINE 1:
THE MISSION, AS STATED IN THE BY-LAWS, IS: "TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL." ORGANIZATIONAL BACKGROUND THE RIDGEWOOD YMCA, FOUNDED IN 1902, IS A 501(C)3 NONPROFIT, CHARITABLE, COMMUNITY SERVICE ORGANIZATION. BASED ON THE PRINCIPLES REFLECTED IN THE MISSION, THE RIDGEWOOD Y IS A WELCOMING PLACE WHERE MEN, WOMEN AND CHILDREN OF ALL AGES, ABILITIES, INCOMES, ETHNICITIES, RELIGIONS AND SEXUAL ORIENTATION ARE ACCEPTED, VALUED, AND NURTURED. OUR ORGANIZATION IS A LONG-STANDING PILLAR OF THE RIDGEWOOD COMMUNITY, AND CONTINUES TO ADDRESS THE MANY NEEDS OF THOSE WHO WALK THROUGH THE DOORS, INCLUDING: PHYSICAL AND EMOTIONAL WELLNESS; SOCIALIZATION AND COMPANIONSHIP; INDEPENDENCE AND SELF-SUFFICIENCY; AND OPPORTUNITIES FOR LOCAL AND GLOBAL SERVICE. ADDITIONALLY, THE PROGRAMS AND SERVICES WE OFFER REACH FAR BEYOND THE BORDERS OF RIDGEWOOD, SERVING RESIDENTS FROM OVER 45 SURROUNDING COMMUNITIES. ORGANIZATIONAL PURPOSE OUR PROGRAMS PROMOTE THE CORE OF WHAT THE Y STANDS FOR - YOUTH DEVELOPMENT, HEALTHY LIVING, AND SOCIAL RESPONSIBILITY. THROUGH THE SERVICES WE OFFER TO OUR MEMBERS, PARTICIPANTS, AND NEIGHBORS, WE EMPHASIZE HEALTHY LIFESTYLES; COMPASSION AND CONCERN FOR OTHERS; SOCIAL AND ENVIRONMENTAL STEWARDSHIP; AND LOCAL AND GLOBAL COMMUNITY SERVICE. WHAT MAKES THE Y ESPECIALLY UNIQUE AND IMPACTFUL ARE OUR GOOD WORKS PROGRAMS, WHICH PROMOTE POSITIVE PERSONAL AND SOCIAL CHANGE, INCLUDING: YOUTH DEVELOPMENT -SUMMER CAMP AND PROGRAM SCHOLARSHIPS -PEER SUPPORT, MENTORING AND AUTISTIC THERAPY PROGRAMS -EMPLOYMENT FOR SPECIAL NEEDS STUDENTS HEALTHY LIVING -"LIVING STRONG, LIVING WELL" FITNESS PROGRAM FOR CANCER PATIENTS AND SURVIVORS -FELLOWSHIP AND FITNESS THERAPY PROGRAMS FOR SENIOR CITIZENS AND ADULTS WITH AUTISM SOCIAL RESPONSIBILITY -FINANCIAL ASSISTANCE FOR YMCA FAMILY MEMBERSHIPS AND PROGRAMS (Y CARES) -SCHOLARSHIPS FOR FAMILIES OF DEPLOYED MILITARY PERSONNEL -VOLUNTEER OPPORTUNITIES FOR YOUTH AND ADULTS MOST OF THESE PROGRAMS ARE OFFERED AT NO CHARGE OR FOR REDUCED FEES, AND THROUGH OUR Y CARES FINANCIAL ASSISTANCE PROGRAM WE CONTINUE TO STRIVE TO TURN NO ONE AWAY DUE TO THE INABILITY TO PAY. METHOD OF SERVICE DELIVERY THE PASSIONATE AND QUALIFIED STAFF ENSURES THAT OUR PROGRAMS ARE ACCESSIBLE, BENEFICIAL, AND PROMOTE MORAL AND SPIRITUAL VALUES. VOLUNTEERS ARE THE HEART OF THE ORGANIZATION. THERE ARE THREE PRIMARY TYPES OF VOLUNTEERS. FIRST, OUR BOARD OF DIRECTORS AND TRUSTEES PROVIDE GUIDANCE FOR, AND GOVERNANCE OVER POLICY DECISIONS. SECOND, OUR PROGRAM VOLUNTEERS WORK ENTHUSIASTICALLY ALONG SIDE STAFF DAILY TO FULFILL THE MISSION. THIRD, THERE ARE MANY ADDITIONAL VOLUNTEERS, SUCH AS THOSE WHO VOLUNTEER FOR COMMUNITY-WISE EVENTS AND FUNDRAISING EFFORTS ON BEHALF OF THE RIDGEWOOD Y. THE RIDGEWOOD YMCA IS COMPOSED OF TWO LOCATIONS: THE OAK STREET BRANCH IN THE VILLAGE OF RIDGEWOOD AND CAMP BERNIE, LOCATED JUST 50 MILES AWAY IN PORT MURRAY, NEW JERSEY. IN 2010, THE RIDGEWOOD YMCA SERVED OVER 20,067 INDIVIDUALS. THROUGH OUR Y CARES FINANCIAL ASSISTANCE PROGRAM AND GOOD WORKS PROGRAMS, OVER 616 OF THESE INDIVIDUALS PARTICIPATED IN PROGRAMS AT NO CHARGE OR FOR REDUCED FEES.
FORM 990, PART VI, SECTION A, LINE 2
BOARD DIRECTORS THOMAS AND MARK SMITH ARE FATHER/SON, BOARD DIRECTORS PETER AND MAX KURSHAN ARE FATHER/SON, BOARD DIRECTORS PETER AND DIANE KURSHAN ARE HUSBAND/WIFE, BOARD DIRECTORS DIANE AND MAX KURSHAN ARE MOTHER/SON, BOARD DIRECTORS BRIAN AND CHRISTOPHER GIVEN ARE FATHER/SON, BOARD DIRECTORS ALLISON AND PETER WEY ARE MOTHER/SON, BOARD DIRECTORS KEVIN AND KATIE O'SHEA ARE FATHER/DAUGHTER, BOARD DIRECTORS KEVIN AND MAGGIE O'SHEA ARE FATHER/DAUGHTER, BOARD DIRECTORS KATIE AND MAGGIE O'SHEA ARE SISTERS AND BOARD DIRECTORS CHRISTOPHER AND CAMERON BRAZILL ARE FATHER/SON.
FORM 990, PART VI, SECTION A, LINE 6
MEMBERS INCLUDE ALL MEN, WOMEN AND CHILDREN AGES THREE YEARS AND UP.
FORM 990, PART VI, SECTION A, LINE 7A
OUR ORGANIZATION IS A PUBLIC CHARITY OPEN TO ALL WITHOUT REGARD OF THE ABILITY TO PAY. FIVE PERCENT OF THE VOTING MEMBERS OF THE ASSOCIATION MAY PRESENT IN WRITING TO THE BOARD DEVELOPMENT COMMITTEE NOT LATER THAN TEN DAYS BEFORE THE ANNUAL ELECTION, THE NAME OF ANY VOTING MEMBER FOR NOMINATION. THE MEMBERS DO NOT RECEIVE ANY DISTRIBUTIONS OF INCOME OR ASSETS FROM THE ORGANIZATION.
FORM 990, PART VI, SECTION B, LINE 11
THE RIDGEWOOD YMCA AUDIT/FINANCE COMMITTEE MEET ON A QUARTERLY BASIS. THE COMMITTEE MEETS ANNUALLY TO REVIEW THE AUDIT AND THE FORM 990 WITH THE CEO AND THE CONTROLLER. THE FORM 990 IS SENT ELECTRONICALLY TO THE BOARD MEMBERS EACH YEAR FOR THEIR REVIEW BEFORE IT IS FILED WITH THE IRS. THE INFORMATION IS THEN APPROVED BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 12C
ALL EMPLOYEES, BOARD MEMBERS AND TRUSTEES ARE REQUIRED BY THE RIDGEWOOD YMCA TO SIGN A CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. IF A CONFLICT ARISES WITH AN EMPLOYEE THEIR DIRECT SUPERVISOR WILL BE RESPONSIBLE TO HANDLE THE SITUATION. DEPENDING ON THE SEVERITY OF THE CONFLICT, IT SHALL BE DISCLOSED IN WRITING TO THE HR DIRECTOR OF THE RIDGEWOOD YMCA ANY ACTIVITY WHICH WOULD ACTUALLY OR POTENTIALLY VIOLATE ANY OF THE PROVISIONS OF THE POLICY AND SHALL, IF IN DOUBT CONCERNING A POTENTIAL VIOLATION OR THE POSSIBLE EXISTENCE OF A CONFLICT OF INTEREST, DISCLOSE THE CIRCUMSTANCES IN WRITING TO THE CEO. IF A CONFLICT ARISES THAT INVOLVES A BOARD MEMBER OR A TRUSTEE, THE CEO AND THE BOARD PRESIDENT/ TRUSTEE CHAIRMAN WOULD REVIEW AND TAKE APPROPRIATE ACTION. FAILURE TO DISCLOSE MAY RESULT IN DISCIPLINARY ACTION INCLUDING THE POSSIBILITY OF TERMINATION OF EMPLOYMENT.
FORM 990, PART VI, SECTION B, LINE 15
DETERMINATION OF CEO SALARY - THE FORMER BOARD PRESIDENT, THE CURRENT BOARD PRESIDENT AND THE EXECUTIVE COMMITTEE ARE RESPONSIBLE FOR DETERMINING THE COMPENSATION OF THE CEO BASED ON PERFORMANCE AND THE REVIEW OF THE ANNUAL 2010 YMCA TRENDS AND BENCHMARKS SURVEY. DETERMINATION OF KEY EMPLOYEES - THE CEO IS RESPONSIBLE FOR DETERMINING THE KEY EMPLOYEES SALARY BASED ON PERFORMANCE AND REVIEW OF THE ANNUAL 2010 YMCA TRENDS AND BENCHMARKS SURVEY.
FORM 990, PART VI, SECTION C, LINE 19
THE YMCA MAKES THEIR RECORDS AVAILABLE TO THE PUBLIC AS REQUIRED BY LAW.
CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 5:
NET UNREALIZED LOSSES ON INVESTMENTS: -226,610.
FORM 990, PART XII, LINE 2C:
THE PROCESS FOR ASSUMING RESPONSIBILITY OVER THE AUDIT OF THE YMCA AND FOR THE SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED SINCE THE PRIOR YEARS.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.