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
METROWEST YMCA INC
Employer identification number
04-2281530
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.") .
904,058
1,595,789
1,682,143
1,014,803
956,105
6,152,898
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......
4,587,513
5,120,593
5,637,387
7,106,051
8,023,833
30,475,377
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.
5,491,571
6,716,382
7,319,530
8,120,854
8,979,938
36,628,275
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
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..
0
8
Public Support (Subtract line 7c from line 6.)
36,628,275
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...
5,491,571
6,716,382
7,319,530
8,120,854
8,979,938
36,628,275
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
47,851
104,731
38,510
38,428
27,085
256,605
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
47,851
104,731
38,510
38,428
27,085
256,605
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.)
83,864
63,331
64,774
184,080
123,387
519,436
13
Total support (Add lines 9, 10c, 11 and 12.).
5,623,286
6,884,444
7,422,814
8,343,362
9,130,410
37,404,316
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
97.930 %
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
97.840 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
0.690 %
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
0.760 %
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, PART II, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME
SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: OTHER INCOME IS DERIVED FROM NET INVESTMENT INCOME AS WELL AS RENTAL OF SPACE AT YMCA LOCATIONS FOR YOUTH SPORTS AND OTHER PROGRAMS.
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
METROWEST YMCA INC
Employer identification number
04-2281530
Identifier
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 2
TWO OF THE YMCA'S BOARD MEMBERS ARE RELATED AS FATHER AND DAUGHTER.
FORM 990, PART VI, SECTION B, LINE 11
THE AUDIT COMMITTEE APPROVES THE AUDITED FINANCIALS AND PRESENTS THEM TO THE FINANCE COMMITTEE AND THE EXECUTIVE COMMITTEE. THE FINANCE COMMITTEE APPROVES THE 990 AND COPIES ARE GIVEN TO ALL EXECUTIVE BOARD MEMBERS.
FORM 990, PART VI, SECTION B, LINE 12C
ALL BOARD MEMBERS AND SENIOR STAFF COMPLETE AND SIGN A CONFLICT OF INTEREST DISCLOSURE QUESTIONNAIRE. EACH QUESTIONNAIRE IS REVIEWED BY THE CEO WHO MAKES THE BOARD CHAIR AWARE OF ANY POTENTIAL AREAS OF CONFLICT. BOARD MEMBERS (AND SENIOR LEADERSHIP WHO HAVE A VOTE) MUST RECUSE THEMSELVES FROM ANY VOTE AND REFRAIN FROM ANY ATTEMPT TO INFLUENCE A VOTE IN ANY SITUATION WHERE A CONFLICT OR POTENTIAL CONFLICT EXISTS.
FORM 990, PART VI, SECTION B, LINE 15
THE CEO'S SALARY RANGE, AS WELL AS THAT OF ALL EXEMPT STAFF, IS DETERMINED BY UTILIZING A NUMBER OF CRITERIA: - THE HAY PLAN METHOD, WHICH IS A SYSTEM THAT ASSIGNS POINT VALUES IN KEY AREAS OF RESPONSIBILITY, KNOW-HOW AND AUTHORITY IS UTILIZED TO DETERMINE A TOTAL POINT VALUE FOR THE SPECIFIC POSITION. A DOLLAR VALUE IS THEN USED AS A MULTIPLIER FOR THE POINTS TO DETERMINE A SALARY RANGE (MINIMUM/MID-POINT/MAXIMUM). THIS DOLLAR VALUE IS CONSISTENT FOR ALL EXEMPT POSITIONS. ANNUALLY, SALARY RANGES ARE REVIEWED TO DETERMINE ADJUSTMENTS, IF ANY, TO THE POINT DOLLAR VALUE. - THE HUMAN RESOURCE COMMITTEE OF THE BOARD OF THE METROWEST YMCA (WHICH IS COMPRISED PRIMARILY OF HUMAN RESOURCE PROFESSIONALS) ANNUALLY REVIEWS, VOTES UPON AND RECOMMENDS TO THE BOARD OF DIRECTORS ANY INCREASES IN POINT DOLLAR VALUES FOR EXEMPT POSITIONS AS A WHOLE AND THE % RANGE ALLOWED FOR SALARY INCREASES, WHICH ARE BASED ON PERFORMANCE. THESE POINT VALUES AND % RANGES FOR SALARY INCREASES ARE THE SAME VALUES FOR THE CEO AS THEY ARE FOR THE OTHER EXEMPT STAFF POSITIONS. - IN DETERMINING THE APPROPRIATE SALARY RANGES, POINTING AND SALARY INCREASES, THE HUMAN RESOURCE COMMITTEE USES AS A GUIDE, THE RECOMMENDATIONS OF THE YMCA OF THE USA HUMAN RESOURCE AND TALENT MANAGEMENT TASK FORCE, A COMMITTEE OF THE NATIONAL YMCA BOARD WHICH IS MADE UP OF YMCA LEADERS, VOLUNTEERS AND HUMAN RESOURCE OFFICERS, ASSISTED BY EXTERNAL CONSULTANTS, RSM MCGLADREY, INC. THIS TASK FORCE IDENTIFIES METHODS AND RECOMMENDATIONS FOR VOLUNTEERS AND STAFF TO USE IN DEVELOPING AND MAINTAINING EFFECTIVE SALARY ADMINISTRATION PROGRAMS IN THEIR RESPECTIVE YMCA ASSOCIATIONS. THE TASK FORCE ANNUALLY REVIEWS CURRENT SALARY ADMINISTRATION TRENDS IN YMCAS AND OTHER ORGANIZATIONS THROUGHOUT THE COUNTRY IN BOTH FOR-PROFIT AND NON-PROFIT SECTORS. THOSE TRENDS ARE APPLIED TO THEN ESTABLISH RECOMMENDED GUIDELINES FOR YMCA'S TO USE FOR SALARY RANGE VALUES AND RAISE PERCENTAGES. THE METROWEST YMCA USES THIS AS A KEY TOOL IN DETERMINING THE CEO SALARY IN ADDITION TO UTILIZING REGIONAL SALARY TREND REFERENCES AND COMPARISONS. - THE METROWEST YMCA CEO'S SPECIFIC SALARY INCREASE EACH YEAR IS BASED ON THE RESULTS OF A FORMAL PERFORMANCE REVIEW BY THE BOARD CHAIR AND OTHERS, THE RESULTS OF WHICH ARE ALIGNED WITH THE PRE-APPROVED RAISE PERCENTAGE RANGE CHART TO DETERMINE THE NEW ANNUAL SALARY.
FORM 990, PART VI, SECTION C, LINE 19
IN ADDITION TO OUR 990 BEING AVAILABLE ON GUIDESTAR, IF A MEMBER OF THE GENERAL PUBLIC REQUESTS TO VIEW OR RECEIVE A COPY OF ANY OF OUR GOVERNING DOCUMENTS, FORM 990, AUDIT, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS, THE REQUEST WOULD BE DIRECTED TO THE BOARD CLERK WHO WOULD PROVIDE A COPY OF THE REQUESTED DOCUMENT WITHIN 24 HOURS OR LESS.
CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 5:
NET UNREALIZED GAINS ON INVESTMENTS: 28,074.
FORM 990, PART XII, LINE 2C
METROWEST YMCAS OVERSIGHT AND SELECTION PROCESS DID NOT CHANGE DURING FY 2010.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.