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 CLEVELAND
Employer identification number
34-0714728
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.") ....
12,624,658
12,407,344
12,907,158
14,597,993
16,130,665
68,667,818
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..
12,624,658
12,407,344
12,907,158
14,597,993
16,130,665
68,667,818
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.
68,667,818
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..
12,624,658
12,407,344
12,907,158
14,597,993
16,130,665
68,667,818
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
524,760
839,086
548,080
30,183
15,798
1,957,907
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..
289,435
1,767,952
-398,374
-68,435
134,427
1,725,005
11
Total support (Add lines 7 through 10).
72,350,730
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
20,257,093
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
94.910 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
93.450 %
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.") .
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......
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.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
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.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
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...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
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.)
13
Total support (Add lines 9, 10c, 11 and 12.).
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
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
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 CLEVELAND
Employer identification number
34-0714728
Identifier
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 2
A MEMBER OF THE BOARD OF DIRECTORS IS EMPLOYED BY THE LAW FIRM RETAINED FOR REPRESENTATION OF THE ORGANIZATION.
FORM 990, PART VI, SECTION B, LINE 11
THE 990 WAS REVIEWED BY THE CEO AND THE CFO. PRIOR TO FILING FORM 990, AN ELECTRONIC COPY WAS PROVIDED TO EACH BOARD MEMBER FOR THEIR REVIEW.
FORM 990, PART VI, SECTION B, LINE 12C
ALL EMPLOYEES ARE COVERED UNDER THE CONFLICT OF INTERST POLICY. INDEPENDENT CONTRACTORS ARE MONITORED BY A QUESTIONNAIRE AT THE TIME OF CONTRACT. THIS POLICY IS REVIEWED IN EMPLOYEE ORIENTATION. BOARD MEMBERS SIGN A CONFLICT OF INTEREST POLICY EVERY TWO YEARS. BOARD MEMBERS WILL NOT VOTE IF THERE IS A CONFLICT OF INTEREST. SIGNATURES ON A CONFLICT OF INTEREST POLICY ARE MAINTAINED BY THE EXECUTIVE ASSISTANT. THE CONFLICT OF INTEREST POLICY IS MONITORED BY THE EXECUTIVE ASSISTANT. QUESTIONNAIRES ARE GIVEN TO BOARD MEMBERS TO COMPLETE. THE EXECUTIVE ASSISTANT TAKES MINUTES AT THE BOARD MEETINGS AND ENSURES NO VOTE IF THERE IS A CONFLICT.
FORM 990, PART VI, SECTION B, LINE 15
FOR ALL EXEMPT POSITIONS, YMCA UTILIZES THE Y-USA HAY SALARY ADMINISTRATION PLAN THAT CREATES A PAY RANGE/SCALE FOR MIN-MID-MAX FOR EACH POSITION BASED ON RESPONSIBILITIES. THE CEO SALARY IS DETERMINED BY THE BOARD USING THE SAME INFORMATION.
FORM 990, PART VI, SECTION C, LINE 19
THE FINANICAL STATEMENTS ARE AVAILABLE UPON REQUEST. THE CONFLICT OF INTEREST POLICY IS NOT AVAILABLE TO THE PUBLIC. ARTICLES OF INCORPORATION, 990, AND OTHER DOCUMENTS CAN BE FOUND ON VARIOUS GOVERNMENT WEBSITES.
CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 5:
NET UNREALIZED GAINS ON INVESTMENTS: 206,751. PRIOR PERIOD ADJUSTMENTS: -1,353. FUNDRAISING INCOME NETTED AGAINST EXPENSE -17,657. TOTAL TO FORM 990, PART XI, LINE 5: 187,741.
FORM 990, PART XI, LINE 2
THE FINANCIAL STATEMENTS OF THE YMCA OF GREATER CLEVELAND WERE AUDITED ON A CONSOLIDATED BASIS AND INCLUDE THE ORGANIZATION'S WHOLLY-OWNED FOR-PROFIT SUBSIDIARIES AND ITS NON-PROFIT SUBSIDIARY (REFER TO FORM 990, SCHEDULE R).
FORM 990, SCHEDULE D, PAGE 3, PART X, LINE 2C
THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
FORM 990, PAGE 1, PART 1, LINE 1
OVERVIEW: THE YMCA OF GREATER CLEVELAND IS A CHARITABLE, COMMUNITY SERVICE ORGANIZATION THAT INCLUDES MEN, WOMEN AND CHILDREN OF ALL AGES, ABILITIES, INCOMES, RACES AND RELIGIONS. THE Y IS DEDICATED TO BUILDING STRONG KIDS, STRONG FAMILIES AND STRONG COMMUNITIES BY PUTTING CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT MIND AND BODY FOR ALL. CARING, HONESTY, RESPECT AND RESPONSIBILITY GUIDE ALL OF THE Y'S INTERACTIONS AND DECISIONS. ALL PERSONS ARE WELCOME AT THE Y, REGARDLESS OF THEIR ABILITY TO PAY. THE YMCA OF GREATER CLEVELAND WAS FOUNDED AND IS LED BY VOLUNTEERS FROM THE COMMUNITY. VOLUNTEERS ALSO SERVE AS MENTORS, COACHES, PROGRAM LEADERS, INSTRUCTORS AND MORE. THE Y RESPONDS TO COMMUNITY NEEDS AND FOCUSES ON YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY. YOUTH DEVELOPMENT: YOUTH PROGRAMS: IN 2010, THE YMCA OF GREATER CLEVELAND SERVED 62,386 MEMBERS, 71% OF WHICH WERE FAMILIES AND YOUTH. THE Y PROVIDES A WIDE RANGE OF ACTIVITIES TO DEVELOP HEALTHY AND PRODUCTIVE CHILDREN, INCLUDING SPORTS LEAGUES, SWIM LESSONS, GYMNASTICS, DANCE, MARTIAL ARTS AND OTHER YOUTH DEVELOPMENT PROGRAMS. CHILD CARE: THE Y IS ONE OF THE LARGEST PROVIDERS OF HIGH QUALITY, AFFORDABLE CHILD CARE IN THE GREATER CLEVELAND AREA. THE Y OFFERS BEFORE AND AFTER SCHOOL CHILD CARE, PRESCHOOL AND SUMMER DAY CAMP PROGRAMS. IN 2010, OVER 2,293 CHILDREN WERE SERVED THROUGH THESE PROGRAMS. COMMUNITY YOUTH SERVICES: IN RESPONSE TO THE INCREASING NEGATIVE AND HIGH-RISK BEHAVIORS CONFRONTING TODAY'S YOUTH, THE YMCA OF GREATER CLEVELAND DESIGNED AN INNOVATIVE AND HIGHLY SUCCESSFUL PROGRAM MODEL THAT INVOLVES FAMILIES, SCHOOLS, THE JUVENILE JUSTICE SYSTEM, COLLABORATING AGENCIES AND THE COMMUNITY AT LARGE. IT IS KNOWN AS THE COMMUNITY YOUTH SERVICES YMCA. THE CYS Y CURRENTLY OFFERS THE FOLLOWING PROGRAMS IN Y MEMBERSHIP BRANCHES, SCHOOLS AND SATELLITE LOCATIONS: YOUTH & GOVERNMENT, TEEN COURT, LIVING IN FEMALE EMPOWERMENT AND Y-ACHIEVERS. TEENS & FAMILY STRENGTHENING: DEVELOPING TEENS INTO THE FUTURE LEADERS OF TOMORROW HAS BEEN A LONGSTANDING TRADITION OF THE Y. TEEN PROGRAMS PROVIDE YOUTH WITH THE OPPORTUNITY TO GROW AND DEVELOP AS INDIVIDUALS THROUGH ACTIVITIES THAT EMPHASIZE LEADERSHIP, LIFE SKILLS AND GIVING BACK TO OUR COMMUNITY. FAMILY TIME PROGRAMS INCLUDE FAMILY ACTIVITY NIGHTS AND HOLIDAY EVENTS. ADVENTURE GUIDES HELP STRENGTHEN THE BONDS WITHIN FAMILIES, ALLOWING THEM TO DEVELOP HEALTHIER RELATIONSHIPS. HEALTHY LIVING: HEALTH CRISIS: THE Y ENGAGES AND SUPPORTS INDIVIDUALS OF ALL AGES WHO WISH TO PURSUE HEALTHY LIFESTYLES, BUT STRUGGLE TO DO SO. MORE THAN 43,046 INDIVIDUALS PARTICIPATED IN HEALTHY LIFESTYLE PROGRAMS AT THE YMCA OF GREATER CLEVELAND'S BRANCHES IN 2010. DIABETES EDUCATION: DIABETES IS THE FIFTH LEADING CAUSE OF DEATH IN OHIO. PHYSICAL ACTIVITY AND NUTRITIOUS CHOICES ARE TWO KEY BEHAVIORS KNOWN TO REDUCE DIABETES RISK AND HELP MANAGE THE DISEASE. SINCE 2008, IN COLLABORATION WITH LOCAL AGENCIES AND THROUGH FUNDING FROM THE OHIO DEPARTMENT OF HEALTH, THE YMCA OF GREATER CLEVELAND HAS PROVIDED FREE 10-WEEK DIABETES EDUCATION PROGRAMS THAT INCLUDE ACCESS TO Y MEMBERSHIP FACILITIES, HELPING 292 INDIVIDUALS TO LEARN HOW TO LIVE WITH THE DISEASE. CHILDHOOD OBESITY: BECAUSE CHILDHOOD OBESITY RATES ARE CLIMBING AT AN ALARMING RATE, THE Y IS COMMITTED TO PROVIDING YOUTH PROGRAMS THAT DIRECTLY IMPACT AND INFLUENCE KIDS TO DEVELOP HEALTHY LIFESTYLES. THE YMCA OF GREATER CLEVELAND'S WE RUN THIS CITY YOUTH MARATHON IS DESIGNED TO ENCOURAGE HEALTHY HABITS AND EXERCISE IN CLEVELAND'S YOUNG PEOPLE. IN 2010, 550 STUDENTS FROM 35 MIDDLE AND HIGH SCHOOLS PARTICIPATED IN THE PROGRAM. SENIORS: ONE OF THE FASTEST GROWING SEGMENTS OF Y MEMBERSHIP IS THE SENIOR POPULATION. THE Y PROVIDES GROUP EXERCISE CLASSES, WATER AEROBICS, NUTRITION CLASSES, SOCIAL EVENTS AND ACTIVE OLDER ADULT DAYS, ALL DESIGNED TO MEET THE NEEDS OF THE SENIOR POPULATION. IN 2010, THE YMCA OF GREATER CLEVELAND SERVED 7,711 SILVER SNEAKER MEMBERS IN A PROGRAM EXCLUSIVELY FOR THOSE AGED 65 PLUS. COMMUNITY FOCUS: AS A COMMUNITY-BASED ORGANIZATION, THE Y PROVIDES NUMEROUS EVENTS EACH YEAR IN COLLABORATION WITH OTHER NON-PROFIT ORGANIZATIONS. IN 2010, THE YMCA OF GREATER CLEVELAND PROVIDED FREE HEALTH FAIRS AND SCREENINGS, HEALTHY KIDS DAY, SPLASH (A WATER SAFETY EDUCATION PROGRAM), NEIGHBORHOOD WALKING CLUBS AND MORE, VALUED AT MORE THAN $1,373,325 IN BENEFIT TO THE COMMUNITY. IN ADDITION, THROUGH THE CLEVELANDERS IN MOTION BRANCH, THE Y PROVIDED MORE THAN 500 INDIVIDUALS WITH A FREE, COMPREHENSIVE HEALTH RISK APPRAISAL, AS WELL AS SUPPLEMENTAL PROGRAMMING AND WELLNESS COACHING. ALL OF THESE COMMUNITY ACTIVITIES ARE FREE OF CHARGE AND OPEN TO ALL, WHICH IS CONSISTENT WITH THE Y'S MISSION TO SERVE ALL SOCIAL RESPONSIBILITY: DIVERSITY: IN 2010, THE YMCA OF GREATER CLEVELAND SERVED MORE THAN 43,046 PEOPLE IN DIVERSE COMMUNITIES, BRINGING TOGETHER YOUNG AND OLD, MEN AND WOMEN, PEOPLE OF ALL FAITHS, BACKGROUNDS AND INCOMES. SCHOLARSHIPS, SUBSIDIES AND OUTREACH PROVIDE CRITICAL ACCESS TO LOW-INCOME INDIVIDUALS. FAMILIES OF MEN AND WOMEN ON ACTIVE DUTY WITH ANY BRANCH OF THE UNITED STATES MILITARY ALSO RECEIVE FREE Y MEMBERSHIPS. IN 2010, THE YMCA OF GREATER CLEVELAND PROVIDED $742,042 IN FINANCIAL ASSISTANCE THROUGH ITS STRONG KIDS SCHOLARSHIPS, PLUS AN ADDITIONAL $3,543,164 IN PROGRAM SUBSIDIES TO CHILDREN, ADULTS AND SENIORS. CONTRIBUTIONS TO OTHER NON-PROFITS: IN 2010, THE YMCA OF GREATER CLEVELAND PROVIDED $130,670 WORTH OF DISCOUNTS FOR FACILITY USE AND MEETING SPACE TO OTHER COMMUNITY SERVICE ORGANIZATIONS TO HELP SUPPORT AND BUILD COLLABORATIONS. CONTRIBUTED INCOME: THE YMCA OF GREATER CLEVELAND RECEIVED $611,380 FOR THE ANNUAL STRONG KIDS CAMPAIGN, PLUS AN ADDITIONAL $2,713,380 WAS DONATED FOR PROGRAMS AND CAPITAL CAMPAIGNS. VOLUNTEER HOURS: IN 2010, THE YMCA OF GREATER CLEVELAND MOBILIZED 1,161 VOLUNTEERS FOR ITS BRANCHES' ADVISORY COMMITTEES, PROGRAMS AND CORPORATE BOARD OF DIRECTORS. THE VALUE OF THE HOURS CONTRIBUTED BY THESE COMMUNITY LEADERS TOTALED $1,120,584. IN ADDITION, YMCA OF GREATER CLEVELAND STAFF CONTRIBUTED $83,004 WORTH OF BY SERVING ON LOCAL BOARDS AND VOLUNTEERING THEIR TIME AT COMMUNITY EVENTS. FRONT LINE COMMUNITY SERVICE: IN 2010, THE YMCA OF GREATER CLEVELAND RECEIVED $2,898,719 IN GOVERNMENT FUNDING, INCLUDING GRANTS, CONTRACTS AND VOUCHERS TO PROVIDE FRONT LINE COMMUNITY SERVICE. FOR EXAMPLE THE Y-HAVEN PROGRAM ASSISTED 133 HOMELESS MEN TO BECOME SELF-SUFFICIENT AND ACHIEVE PERMANENT HOUSING, TREATMENT FOR SUBSTANCE ABUSE AND MENTAL ILLNESS, EDUCATIONAL TRAINING AND VOCATIONAL ASSISTANCE.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.