Form990
Click to see attachment
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)

MediumBullet The organization may have to use a copy of this return to satisfy state reporting requirements.
OMB No. 1545-0047
2011
Open to Public Inspection
A For the calendar year, or tax year beginning 01-01-2011 and ending 12-31-2011
BCheck if applicable:
CName of organization
YOUNG MEN'S CHRISTIAN ASSOCIATION
LAKE COUNTY
Doing Business As
 
 
Number and street (or P.O. box if mail is not delivered to street address)
933 MENTOR AVENUE
 
Room/suite
City or town, state or country, and ZIP + 4
PAINESVILLE, OH44077
D Employer identification number

34-0714796
E Telephone number

G Gross receipts $ 12,439,032
F Name and address of principal officer:
RICHARD J BENNETT
933 MENTOR AVENUE
PAINESVILLE,OH44077
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
WWW.LAKECOUNTYYMCA.ORG
H(a)
Is this a group return for
affiliates?
H(b)
Are all affiliates included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:
 
L Year of formation: 1866
M State of legal domicile: OH
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: THE MISSION OF LAKE COUNTY YMCA IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. NO ONE IS TURNED AWAY BECAUSE OF INABILITY TO PAY. FINANCIAL ASSISTANCE IS AVAILABLE BASED ON NEED. THE Y IS FOR YOUTH DEVELOPMENT, FOR HEALTHY LIVING AND FOR SOCIAL RESPONSIBILITY. THE LAKE COUNTY YMCA IS ONE OF THE COUNTY'S LEADING NONPROFIT ORGANIZATIONS COMMITTED TO STRENGTHENING THE FOUNDATION OF OUR COMMUNITY. THE Y ENRICHES THE LIVES OF LAKE COUNTY RESIDENTS WITH PROGRAMS THAT HELP CHILDREN AND TEENS REACH THEIR POTENTIAL, HELPS FAMILIES AND INDIVIDUALS ACHIEVE BETTER HEALTH, AND ENCOURAGES EVERYONE TO GIVE BACK AND SUPPORT THEIR NEIGHBORS. SINCE 1866, THE LAKE COUNTY Y HAS ENGAGED MEN, WOMEN AND CHILDREN- REGARDLESS OF AGE, INCOME OR BACKGROUND - WITH ITS DIVERSE PROGRAMS TO IMPROVE THEIR HEALTH AND WELL-BEING. SERVING MORE THAN 45,000 MEMBERS AND PROGRAM PARTICIPANTS ANNUALLY, THE LAKE COUNTY Y CAN DELIVER LASTING PERSONAL AND SOCIAL C
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a)..... 3 20
4 Number of independent voting members of the governing body (Part VI, line 1b) .... 4 20
5 Total number of individuals employed in calendar year 2011 (Part V, line 2a) ... 5 738
6 Total number of volunteers (estimate if necessary) .... 6 1,421
7a Total unrelated business revenue from Part VIII, column (C), line 12 .. 7a 0
b Net unrelated business taxable income from Form 990-T, line 34 .. 7b  
Revenues; Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 1,542,724 909,432
9 Program service revenue (Part VIII, line 2g) ......... 6,724,230 6,804,529
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 551,623 189,365
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 389,896 334,184
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 9,208,473 8,237,510
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...   0
14 Benefits paid to or for members (Part IX, column (A), line 4).....   0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 4,611,185 4,857,489
16a Professional fundraising fees (Part IX, column (A), line 11e).....   0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet172,662    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24f).... 3,215,317 3,230,894
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 7,826,502 8,088,383
19 Revenue less expenses. Subtract line 18 from line 12....... 1,381,971 149,127
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 15,916,951 15,729,754
21 Total liabilities (Part X, line 26)............. 640,557 782,651
22 Net assets or fund balances. Subtract line 21 from line 20..... 15,276,394 14,947,103
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title.
Paid preparer use only
Print/type preparer's name
 
Preparer's signature
Date
PTIN
Firm's name Right pointing arrowhead image

Firm's EIN Right pointing arrowhead image
Firm's address Right pointing arrowhead image



Phone no.
May the IRS discuss this return with the preparer shown above? See instructions .........bullet
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y
Form 990 (2011)
Form 990 (2011)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response to any question in this Part III .........
1
Briefly describe the organization’s mission: THE MISSION OF LAKE COUNTY YMCA IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. NO ONE IS TURNED AWAY BECAUSE OF INABILITY TO PAY. FINANCIAL ASSISTANCE IS AVAILABLE BASED ON NEED. THE Y IS FOR YOUTH DEVELOPMENT, FOR HEALTHY LIVING AND FOR SOCIAL RESPONSIBILITY. THE LAKE COUNTY YMCA IS ONE OF THE COUNTY'S LEADING NONPROFIT ORGANIZATIONS COMMITTED TO STRENGTHENING THE FOUNDATION OF OUR COMMUNITY. THE Y ENRICHES THE LIVES OF LAKE COUNTY RESIDENTS WITH PROGRAMS THAT HELP CHILDREN AND TEENS REACH THEIR POTENTIAL, HELPS FAMILIES AND INDIVIDUALS ACHIEVE BETTER HEALTH, AND ENCOURAGES EVERYONE TO GIVE BACK AND SUPPORT THEIR NEIGHBORS. SINCE 1866, THE LAKE COUNTY Y HAS ENGAGED MEN, WOMEN AND CHILDREN- REGARDLESS OF AGE, INCOME OR BACKGROUND - WITH ITS DIVERSE PROGRAMS TO IMPROVE THEIR HEALTH AND WELL-BEING. SERVING MORE THAN 45,000 MEMBERS AND PROGRAM PARTICIPANTS ANNUALLY, THE LAKE COUNTY Y CAN DELIVER LASTING PERSONAL AND SOCIAL C
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ....................
If “Yes,” describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ..........................
If “Yes,” describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 4,018,257 including grants of $   ) (Revenue $ 3,786,720 )
HEALTH AND WELL-BEING YMCA AQUATICS-PARTICIPANTS IN YOUTH, FAMILY AND ADULT RECREATIONAL SWIM SESSIONS AT ALL THE LAKE COUNTY BRANCHES NUMBERED ALMOST 90,000. LEARN TO SWIM CLASSES ENROLLED OVER 10,500 INFANTS THROUGH ADULTS. OUR YOUTH SWIM PROGRAM HAD 5,299 SWIMMERS, OUR PARENT/CHILD SWIM CLASSES TOUCHED THE LIVES OF 3,182 PEOPLE AND WE HAD 3,775 PRESCHOOLERS LEARN TO SWIM LAST YEAR. IN ADDITION, WE SUCCESSFULLY PROVIDED COMPETITIVE TEAMS WITH YOUNG COMPETITORS, GYM-AND-SWIM LESSONS AND ADULTS ATTEND WATER-EXERCISE AND/OR ARTHRITIS WATER EXERCISE. WE ALSO OFFER SNORKELING AND OTHER ACQUATICS'CLASSES, INCLUDING POOL LIFE GUARD SAFETY. HEALTH ENHANCEMENT-IN HEALTH AND WELLNESS PROGRAMS, OVER 7,500 INDIVIDUALS PARTICIPATED IN AEROBICS, STEP, YOGA, PILATES, SILVER SNEAKERS FITNESS PROGRAM, CYCLE AND CARDIO BOXING. OVER 1,000 YOUTH AND TEENS PARTICIPATED IN TEEN FITNESS AND FITNESS CLASSES AND MORE THAN 12,000 ADULTS WERE INVOLVED IN ADULT-SPORTS OPEN RECREATION AND HUNDREDS MORE RECEIVED FITNESS TESTING AND COUNSELING. THOUSANDS MORE OF ALL AGES PARTICIPATED IN A BROAD SPECTRUM OF CLASSES AND ACTIVITIES FROM WEIGHT MANAGEMENT AND BEHAVIOR MODIFICATION PROGRAMS TO SIMPLY WALKING AND JOGGING, MANY OF THEM DAILY. YOUTH SPORTS PROGRAMS-YMCA PROGRAMS EMPHASIZE DEVELOPMENTAL SKILLS, HEALTH AND WELL-BEING, SAFETY, COOPERATION, SELF-ESTEEM AND RESPECT FOR OTHERS. ALMOST 8,000 ADULTS AND TEENS PLAYED BASKETBALL WHILE THOUSANDS OF CHILDREN WERE INVOLVED IN LIFE SKILLS INCLUDING SOCCER, ARCHERY, TENNIS, T-BALL, LACROSSE, WRESTLING, SWIMMING, CROSS-COUNTRY SKIING, VOLLEYBALL, RACQUETBALL, GOLF AND GYMNASTICS. PROGRAMMING AT THE YMCA AIMS TO DEVELOP CHARACTER AND IS VALUES-DRIVEN; WE EMPHASIZE HONEST, CARING, RESPECT AND RESPONSIBILITY. THE Y ENRICHES THE LIVES OF LAKE COUNTY RESIDENTS WITH PROGRAMS THAT HELP CHILDREN AND TEENS REACH THEIR POTENTIAL, HELPS FAMILIES AND INDIVIDUALS ACHIEVE BETTER HEALTH, AND ENCOURAGES EVERYONE TO GIVE BACK AND SUPPORT THEIR NEIGHBORS. THE Y IS FOR YOUTH DEVELOPMENT, FOR HEALTHY LIVING AND FOR SOCIAL RESPONSIBILITY. FINANCIAL ASSISTANCE-THE YMCA PROVIDES FINANCIAL ASSISTANCE FOR PEOPLE IN NEED. CONTRIBUTIONS FROM INDIVIDUALS, FOUNDATIONS AND SUPPORT FROM THE LAKE COUNTY UNITED WAY ALLOW THE YMCA TO COVER THE ASSOCIATE EXPENSES FOR THOSE UNABLE TO PAY. CURRENTLY, NEARLY 18% OF THOSE COMING TO THE YMCA CANNOT AFFORD THE COST TO PARTICIPATE. ASSOCIATED EXPENSES FOR THOSE PARTICIPATING IN THE ABOVE PROGRAMS AND CLASSES AMOUNT TO APPROXIMATELY 681,610.
4b (Code:   ) (Expenses $ 1,888,184 including grants of $   ) (Revenue $ 1,779,384 )
SOCIAL DEVELOPMENT AND RECREATION YMCA CHILD CARE PROGRAMS-APPROXIMATELY 150 CHILDREN PARTICIPATE IN ALL-DAY CHILDCARE, OVER 3,900 WERE INVOLVED IN PRESCHOOL AND BABYSITTING, 400 WERE INVOLVED IN LACHKEY PROGRAMS AND OVER 3,000 IN EXTENDED SUMMER CARE AND EXTENDED CARE SCHOOL DAY-OFF PROGRAMS. YMCA FAMILY-FAMILY STRENGTHENING CONTINUES TO GET A BOOST WITH OVER 10,000 PARENTS AND CHILDREN INVOLVED IN SPECIAL FAMILY EVENTS AND CELEBRATIONS THROUGHOUT THE YEAR; 500 IN PROGRAMS SUCH AS ADVENTURE GUIDES AND PRINCESSES; 6,200 PRESCHOOL PROGRAMS. HOLIDAY AND SCHOOL DAY- OFF CAMPS AMOUNTED TO ANOTHER 2,400. ACTIVE OLDER ADULTS-THIS PROGRAM PROMOTES WORKING WITH SENIORS, WITH 3,237 PARTICIPANTS INVOLVED IN HEALTH AND WELL-BEING, SOCIAL ACTIVITIES AND VOLUNTEERISM. YOUTH OUTREACH-OVER 1,900 PARTICIPATED IN YOUTH OUTREACH THROUGH YOU GO GIRL PROGRAM, GROCERY CONNECTION, MINORITY ACHIEVERS, AND TEEN NIGHTS AND ANOTHER 320 IN OVERNIGHTERS. TEEN LEADERSHIP-IN YOUTH LEADERSHIP PROGRAMS, OVER 200 TEENS PARTICIPATED IN LEADERS CLUB, LEADERS TRAINING SCHOOL AND COUNSELORS-IN-TRAINING AT CAMPS. SPECIAL POPULATIONS-THE YMCA OFFERS A VARIETY OF PROGRAMS AND SERVICES TO OVER 228 INDIVIDUALS OF ALL ABILITIES, INCLUDING THOSE WITH MENTAL AND/OR PHYSICAL DEVELOPMENTAL ISSUES. INTERNATIONAL PROGRAMS-THE YMCA IS A WORLDWIDE MOVEMENT WITH A GOAL OF PROMOTING HEALTH AND WELL-BEING AND WORLD MINDEDNESS. YMCA INTERNATIONAL PROGRAMS PROMOTE INTERNATIONAL UNDERSTANDING THROUGH EDUCATION DEVELOPMENT, OVERSEAS OPPORTUNITIES AND LEADERSHIP TRAINING IN COOPERATION WITH YMCAS IN OVER 120 COUNTRIES AROUND THE WORLD. THE Y ENRICHES THE LIVES OF LAKE COUNTY RESIDENTS WITH PROGRAMS THAT HELP CHILDREN AND TEENS REACH THEIR POTENTIAL, HELPS FAMILIES AND INDIVIDUALS ACHIEVE BETTER HEALTH, AND ENCOURAGES EVERYONE TO GIVE BACK AND SUPPORT THEIR NEIGHBORS. THE Y IS FOR YOUTH DEVELOPMENT, FOR HEALTHY LIVING AND FOR SOCIAL RESPONSILITY. FINANCIAL ASSISTANCE-THE YMCA PROVIDES FINANCIAL ASSISTANCE FOR PEOPLE IN NEED. CONTRIBUTIONS FROM INDIVIDUALS, FOUNDATIONS AND SUPPORT FROM THE LAKE COUNTY UNITED WAY ALLOW THE YMCA TO COVER THE ASSOCIATED EXPENSES FOR THOSE UNABLE TO PAY. CURRENLY NEAR 18% OF THOSE COMING TO THE YMCA CANNOT AFFORD THE COST TO PARTICIPATE. ASSOCIATED EXPENSES FOR THOSE PARTICIPATING IN THE ABOVE PROGRAMS AND CLASSES AMOUNT TO APPROXIMATELY 320,916.
4c (Code:   ) (Expenses $ 1,314,147 including grants of $   ) (Revenue $ 1,238,424 )
OUTDOOR ENVIRONMENTAL EDUCATION/CAMPING CAMPING-CAMPING ATTENDANCE WAS OUTSTANDING ONCE AGAIN WITH OVER 5,400 PARTICIPATING IN KIDDIE CAMP, DAY CAMP, RESIDENT CAMP, HOLIDAY CAMP, TEEN CAMP, AND SCHOOL DAY-OFF PROGRAMS. THE YMCA ALSO HAS 160 YOUTHS PARTICIPATING IN BASKETBALL, BASEBALL, SOCCER AND GYMNASTICS CAMPS. OUTDOOR FAMILY CENTER-THIS YEAR, HAD OVER 2,100 KIDS PARTICIPATED IN SWIM ANDSPORTS AND OVER 1,800 PEOPLE PARTICIPATED IN OUTDOOR ENVIRONMENTAL EDUCATION CLASSES AND IN TEAM-BUILDING EVENTS AT THE YMCA OUTDOOR FAMILY CENTER (OFC). THE OFC ALSO HAD OVER 56,000 PEOPLE PARTICIPATING IN FAMILY DAYS, TRIPS AND TOURS, RETREATS, BUSINESS SEMINARS, GET-A-WAY WEEKENDS, SWIMMING, CAMPS, CRAFT SHOWS AND HOLIDAY EVENTS. OUTSIDE GROUPS AND ORGANIZATIONS USED OUR FACILITIES FOR CHURCH SERVICES, TRAINING GROUPS, AFTER-PROMS, RETREATS, COMPANY PICNICS, FAMILY REUNIONS, CHILDCARE TRAINING, AND COMMUNITY WELL-BEING PROGRAMS. IN 2009, THE ARTHUR HOLDEN LEADERSHIP INSTITUTE WAS ESTABLISHED AT THE OFC. THE GOAL OF THE PROGRAM IS TO WORK WITH SIXTH, SEVENTH, AND EIGHTH GRADERS, ENCOURAGE LEARNING AND LEADERSHIP SKILLS IN AN OUTDOOR EDUCATION ENVIRONMENT WITH THE FOCUS ON MATH AND SCIENCE. THIS IS A 3-YEAR PROGRAM WITH DIFFERENT AREAS OF STUDY FOR EACH YEAR. THERE IS NO FEE FOR THE PARTICIPANTS. THE Y ENRICHES THE LIVES OF LAKE COUNTY RESIDENTS WITH PROGRAMS THAT HELP CHILDREN AND TEENS REACH THEIR POTENTIAL, HELPS FAMILIES AND INDIVIDUALS ACHIEVE BETTER HEALTH, AND ENCOURAGES EVERYONE TO GIVE BACK AND SUPPORT THEIR NEIGHBORS. THE Y IS FOR YOUTH DEVELOPMENT, FOR HEALTHY LIVING AND FOR SOCIAL RESPONSIBILITY. FINANCIAL ASSISTANCE-THE YMCA PROVIDES FINANCIAL ASSISTANCE FOR PEOPLE IN NEED. CONTRIBUTIONS FROM INDIVIDUALS, FOUNDATIONS AND SUPPORT FROM THE LAKE COUNTY UNITED WAY ALLOW THE YMCA TO COVER THE ASSOCIATED EXPENSES FOR THOSE UNABLE TO PAY. CURRENLY NEARLY 18% OF THOSE COMING TO THE YMCA CANNOT AFFORD THE COST TO PARTICIPATE. ASSOCIATED EXPENSES FOR THOSE PARTICIPATING IN THE ABOVE PROGRAMS AMOUNT TO APPROXIMATELY 222,916.
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expensesMediumBullet$ 7,220,588
Form 990 (2011)
Form 990 (2011)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If “Yes,” complete Schedule AClick to see attachment.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? Click to see attachment........
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If “Yes,” complete Schedule C, Part IClick to see attachment..........
3
Yes
 
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities? If “Yes,” complete Schedule C,
Part IIClick to see attachment.........................
4
Yes
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If “Yes,” complete Schedule C, Part IIIClick to see attachment........................
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If “Yes,” complete Schedule D, Part IClick to see attachment....................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas or historic structures? If “Yes,” complete Schedule D, Part IIClick to see attachment...
7
Yes
 
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If “Yes,” complete Schedule D, Part III Click to see attachment....................
8
 
No
9
Did the organization report an amount in Part X, line 21; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If “Yes,”
complete Schedule D, Part IVClick to see attachment...................
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If “Yes,” complete Schedule D, Part VClick to see attachment
10
Yes
 
11
If the organization’s answer to any of the following questions is ‘Yes,’ then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable:
a
Did the organization report an amount for land, buildings, and equipment in Part X, line10? If “Yes,” complete Schedule D, Part VI.Click to see attachment
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VII.Click to see attachment
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VIII.Click to see attachment
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part IX.Click to see attachment
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If “Yes,” complete Schedule D, Part X.Click to see attachment
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If “Yes,” complete Schedule D, Part X.Click to see attachment
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If “Yes,” complete Schedule D, Parts XI, XII, and XIII Click to see attachment
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If “Yes,” and if the organization answered ‘No’ to line 12a, then completing Schedule D, Parts XI, XII, and XIII is optional Click to see attachment
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If “Yes,” complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States?....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States or aggregate foreign investments valued at $100,000 or more? If “Yes,” complete Schedule F, Part I.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any organization or entity located outside the U.S.? If “Yes,” complete Schedule F, Part II..
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to individuals located outside the U.S.? If “Yes,” complete Schedule F, Part III..
16
 
No
17
Did the organization report a total of more than $15,000, of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If “Yes,” complete Schedule G, Part IClick to see attachment
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If “Yes,” complete Schedule G, Part II.......... Click to see attachment
18
Yes
 
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If “Yes,” complete Schedule G, Part III................... Click to see attachment
19
 
No
20a
Did the organization operate one or more hospitals? If “Yes,” complete Schedule H.....
20a
 
No
b
If “Yes” to line 20a, did the organization attach a copy of its audited financial statement to this return? Note. All Form 990 filers that operated one or more hospitals must attach audited financial statements.
20b
 
 
Form 990 (2011)
Form 990 (2011)
Page 4
Part IV
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants and other assistance to any government or organization in the United States on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II..
21
 
No
22
Did the organization report more than $5,000 of grants and other assistance to individuals in the United States on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III.....
22
 
No
23
Did the organization answer “Yes” to Part VII, Section A, questions 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If “Yes,” complete Schedule J................ Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer questions 24b–24d and complete Schedule K. If “No,” go to line 25................
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?......................
24c
 
 
d
Did the organization act as an “on behalf of” issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If “Yes,” complete Schedule L, Part I......
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If “Yes,” complete Schedule L, Part I................
25b
 
No
26
Was a loan to or by a current or former officer, director, trustee, key employee, highly compensated employee, or disqualified person outstanding as of the end of the organization’s tax year? If “Yes,” complete Schedule L,
Part II.........................
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If “Yes,” complete Schedule L, Part III.........
27
 
No
28
Was the organization a party to a business transaction with one of the following parties? (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If “Yes,” complete Schedule L, Part IV .........................
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If “Yes,”
complete Schedule L, Part IV...................
28b
 
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or owner? If “Yes,” complete Schedule L, Part IV..
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If “Yes,” complete Schedule MClick to see attachment
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If “Yes,” complete Schedule M............ Click to see attachment
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If “Yes,” complete Schedule N,
Part I...........................
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If “Yes,” complete Schedule N, Part II.......................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If “Yes,” complete Schedule R, Part I........
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If “Yes,” complete Schedule R, Parts II, III, IV, and V, line 1.....................
34
 
No
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If “Yes,” complete Schedule R, Part V, line 2...
35b
 
No
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If “Yes,” complete Schedule R, Part V, line 2...........
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If “Yes,” complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11 and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2011)
Form 990 (2011)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response to any question in this Part V .........
Yes
No
1a
Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable. .......
1a
18
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable.
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements filed for the calendar year ending with or within the year covered by this return .....................
2a
738
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?

Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file. (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?.............................
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No,” provide an explanation in Schedule O.....
3b
 
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account or securities account)?.......................
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If “Yes” to line 5a or 5b, did the organization file Form 8886-T? ........
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible?..........
6a
 
No
b
If “Yes,” did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................
7a
 
No
b
If “Yes,” did the organization notify the donor of the value of the goods or services provided?.....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................
7c
 
No
d
If “Yes,” indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?..........................
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?...................
7g
 
No
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?...............
7h
 
No
8
Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year?................
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the organization make any taxable distributions under section 4966?.........
9a
 
 
b
Did the organization make a distribution to a donor, donor advisor, or related person?......
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them) ........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If “Yes,” enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note. All 501(c)(29) organizations must list in Schedule O each state in which they are licensed to issue qualified health plans, the amount of reserves required by each state, and the amount of reserves the organization allocated to each state.
13a
 
 
b
Enter the aggregate amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans.
13b
 
c
Enter the aggregate amount of reserves on hand.
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
 
b
If "Yes," has it filed a Form 720 to report these payments? If “No,” provide an explanation in Schedule O..
14b
 
 
Form 990 (2011)
Form 990 (2011)
Page 6
Part VI
Governance, Management, and Disclosure For each “Yes” response to lines 2 through 7b below, and for a “No” response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response to any question in this Part VI .........
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
If the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
1a
20
b
Enter the number of voting members included in line 1a, above, who are independent .................
1b
20
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed?
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? .................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ............
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ..........
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If “Yes,” provide the names and addresses in Schedule O .....
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal
Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
Yes
 
b
If “Yes,” did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes? ....
10b
Yes
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form?
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review the Form 990. .....
12a
Did the organization have a written conflict of interest policy? If “No,” go to line 13.......
12a
Yes
 
b
Were officers, directors or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If “Yes,” describe in Schedule O how this was done ....................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes," to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If “Yes,” did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
OH
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how), the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, physical address, and telephone number of the person who possesses the books and records of the organization: MediumBullet
CAROLYN TIPPIE CPA
933 MENTOR AVENUE
PAINESVILLE,OH44077
(440) 354-5656
Form 990 (2011)
Form 990 (2011)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response to any question in this Part VII .........
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation, and current key employees. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organizations compensated any current or former officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (describe hours for related organizations in Schedule O) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; Officer; Key Employee; Highest compensated employee; Former;
(1) RICHARD BENNETT
EXECUTIVE DI
 40.00 X   X       117,489 0 39,169
(2) JEFF MALISH
TREASURER
   X           0 0 0
(3) RICHARD FRASER
PRESIDENT
   X           0 0 0
(4) KIRK STONEBROOK
VICE - PRESI
   X           0 0 0
(5) PAULA COLEMAN
RECORDING SE
   X           0 0 0
(6) MIKE MAYHER
BOARD MEMBER
   X           0 0 0
(7) BOB BUCKMAN
BOARD MEMBER
   X           0 0 0
(8) EDWARD GABROSEK
BOARD MEMBER
   X           0 0 0
(9) RICHARD GRIER
BOARD MEMBER
   X           0 0 0
(10) PAULINE HOYE
BOARD MEMBER
   X           0 0 0
(11) RAYMOND JURKOWSKI
BOARD MEMBER
   X           0 0 0
(12) RUSSEL C LANCASTER
EX OFFICIO
   X           0 0 0
(13) WALLY MALIN
BOARD MEMBER
   X           0 0 0
(14) SALLY D MALONE
BOARD MEMBER
   X           0 0 0
(15) JUDY MARTINSON
BOARD MEMBER
   X           0 0 0
(16) BOB COLEMAN
BOARD MEMBER
   X           0 0 0
(17) JOHN R NELSON
BOARD MEMBER
   X           0 0 0
Form 990 (2011)
Form 990 (2011)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title 		(B)
Average hours per week (describe hours for related organizations in Schedule O) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; Officer; Key Employee; Highest compensated employee; Former;
(18) LYNN ROMAN
VICE PRESIDE
   X           0 0 0
(19) WILLIAM SPRINGER
BOARD MEMBER
   X           0 0 0
(20) GERALD R WALKER
BOARD MEMBER
   X           0 0 0
(21) RALPH WEBSTER
BOARD MEMBER
   X           0 0 0
(22) WILLIAM BEHNKE
EX OFFICIO
   X           0 0 0
(23) JAMES COLLINS
EX OFFICIO
   X           0 0 0
(24) LESTER DICKARD
EX OFFICIO
   X           0 0 0
(25) ROBERT IRVIN
EX OFFICIO
   X           0 0 0
(26) TERRY MALISH
EX OFFICIO
   X           0 0 0
(27) DONALD MALONE
EX OFFICIO
   X           0 0 0
(28) LESLIE WEST
EX OFFICIO
   X           0 0 0
(29) JEROME BARCLAY
CHAIRPERSON
   X           0 0 0
(30) ERIC L WALTER
VICE CHAIRPE
   X           0 0 0
(31) TOM BURNS
CHAIRPERSON
   X           0 0 0
(32) ANDREW GARDNER
BOARD MEMBER
   X           0 0 0
(33) JOHN BRAIDICH
VICE CHAIR
   X           0 0 0
(34) TREVOR BEHM
CHAIRPERSON
   X           0 0 0
(35) AARON CAMPBELL
VICE CHAIR
   X           0 0 0
(36) MARK BEHNKE
CHAIRPERSON
   X           0 0 0
(37) BRIAN ROSS
VICE CHAIRPE
   X           0 0 0
(38) ROBERT HOFFMAN
VICE PRES. F
 40.00     X       88,019 0 31,046
(39) JOHN THOMAS EHRBAR
VICE PRES. O
 40.00     X       80,067 0 22,320
(40) CAROLYN TIPPIE
VICE PRES. F
 40.00     X       72,951 0 20,861
1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 358,526   113,396
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationMediumBullet1
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If “Yes,” complete Schedule J for such individual .............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If “Yes,” complete Schedule J for such individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If “Yes,” complete Schedule J for such person .....
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet  
Form 990 (2011)
Form 990 (2011)
Page 9
Part VIII
Statement of Revenue
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512, 513, or 514
Contributions, Gifts, Grants and Other Similar Amounts 1a Federated campaigns..1a 182,955
b Membership dues....1b  
c Fundraising events....1c 5,659
d Related organizations...1d  
e Government grants (contributions)1e 189,403
f All other contributions, gifts, grants, and
similar amounts not included above1f 		531,415
g Noncash contributions included in lines 1a-1f:$ 45,257
h Total. Add lines 1a-1f.......MediumBullet 909,432
Program Service Revenue Business Code
2a HEALTHY LIFESTYLE PROG 624,100 4,564,088 4,564,088    
b PROGRAM SERVICE FEES 624,100 2,240,441 2,240,441    
c
d
e
f All other program service revenue .        
g Total. Add lines 2a–2f........MediumBullet 6,804,529
Other Revenue 3 Investment income (including dividends, interest
and other similar amounts).....MediumBullet 211,142 211,142    
4 Income from investment of tax-exempt bond proceeds..MediumBullet        
5 Royalties............MediumBullet        
(i) Real (ii) Personal
6a Gross rents    
b Less: rental expenses    
c Rental income or (loss)    
d Net rental income or (loss).......MediumBullet        
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 3,568,088  
b Less: cost or other basis and sales expenses 3,589,865  
c Gain or (loss) -21,777  
d Net gain or (loss)..........MediumBullet -21,777 -21,777    
8a Gross income from fundraising events (not including
$ 5,659
of contributions reported on line 1c). See Part IV, line 18 ...
a 799,095
b Less: direct expenses ...b 569,048
c Net income or (loss) from fundraising events..MediumBullet 230,047    
9a Gross income from gaming activities.
See Part IV, line 19 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from gaming activities...MediumBullet        
10a Gross sales of inventory, less
returns and allowances .
a 80,872
b Less: cost of goods sold ..b 42,609
c Net income or (loss) from sales of inventory..MediumBullet 38,263     38,263
Miscellaneous Revenue Business Code
11a LIFEGUARDING - PERRY 722,210 63,435 63,435    
b VENDING & OTHER INCOME 722,210 2,439     2,439
c            
d All other revenue ....        
e Total. Add lines 11a–11d ......MediumBullet 65,874
12 Total revenue. See Instructions....MediumBullet 8,237,510 7,057,329   40,702
Form 990 (2011)
Form 990 (2011)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A) but are not required to complete columns (B), (C), and (D).
Check if Schedule O contains a response to any question in this Part IX. .........
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising expenses
1 Grants and other assistance to governments and organizations in the United States. See Part IV, line 21    
2 Grants and other assistance to individuals in the United States. See Part IV, line 22    
3 Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16    
4 Benefits paid to or for members    
5 Compensation of current officers, directors, trustees, and key employees .... 358,526 89,632 268,894  
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....        
7 Other salaries and wages 3,519,040 3,295,483 129,222 94,335
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....        
9 Other employee benefits ....... 586,369 491,377 71,737 23,255
10 Payroll taxes ........... 393,554 346,799 37,180 9,575
11 Fees for services (non-employees):        
a Management ......        
b Legal .........        
c Accounting ........... 169,489 128,540 32,759 8,190
d Lobbying ........... 10,000   10,000  
e Professional fundraising. See Part IV, line 17..    
f Investment management fees ...... 61,881   61,881  
g Other ..........        
12 Advertising and promotion ....        
13 Office expenses ....... 16,133 13,692 1,465 976
14 Information technology ......        
15 Royalties ..        
16 Occupancy ........... 1,149,304 1,127,008 17,837 4,459
17 Travel ............ 23,001 7,968 13,530 1,503
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ......        
19 Conferences, conventions, and meetings .... 27,500 24,214 2,629 657
20 Interest ........... 7,112 6,756 356  
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization ..... 476,670 462,370 14,300  
23 Insurance .............. 86,303 76,575   9,728
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24f. If line 24f amount exceeds 10% of line 25, column (A) amount, list line 24f expenses on Schedule O.)
a SUPPLIES 867,734 854,197 10,830 2,707
b PUBLIC RELATIONS 181,137 153,876 12,188 15,073
c MERCHANT SERVICE FEES 71,658 71,658    
d LOSS ON DISPOSAL 33,661 33,661    
e
f All other expenses 49,311 36,782 10,325 2,204
25 Total functional expenses. Add lines 1 through 24f 8,088,383 7,220,588 695,133 172,662
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2011)
Form 990 (2011)
Page 11
Part X Balance Sheet
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash—non-interest-bearing .......... 223,523 1 69,152
2 Savings and temporary cash investments ....... 763,845 2 749,421
3 Pledges and grants receivable, net ......... 29,250 3 18,562
4 Accounts receivable, net ......... 17,430 4 34,057
5 Receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..........   5  
6 Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B). Complete Part II of
Schedule L ..........   6  
7 Notes and loans receivable, net .............   7  
8 Inventories for sale or use .............. 6,074 8 3,901
9 Prepaid expenses and deferred charges ............ 35,186 9 38,100
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 18,437,273
b Less: accumulated depreciation. ..... 10b 9,411,108 8,762,243 10c 9,026,165
11 Investments—publicly traded securities .......... 5,987,692 11 5,709,692
12 Investments—other securities. See Part IV, line 11 ...... 33,364 12 77,608
13 Investments—program-related. See Part IV, line 11 ..   13  
14 Intangible assets .........   14  
15 Other assets. See Part IV, line 11 ........... 58,344 15 3,096
16 Total assets. Add lines 1 through 15 (must equal line 34)... 15,916,951 16 15,729,754
Liabilities 17 Accounts payable and accrued expenses . 203,406 17 503,183
18 Grants payable ..........   18  
19 Deferred revenue .......... 114,440 19 99,894
20 Tax-exempt bond liabilities ..........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D..   21  
22 Payables to current and former officers, directors, trustees, key
employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L..........   22  
23 Secured mortgages and notes payable to unrelated third parties .. 127,967 23 138,465
24 Unsecured notes and loans payable to unrelated third parties ....   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D..... 194,744 25 41,109
26 Total liabilities. Add lines 17 through 25..... 640,557 26 782,651
Net Assets or Fund Balance Organizations that follow SFAS 117, check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets ..... 9,916,645 27 9,799,141
28 Temporarily restricted net assets ..... 1,843,325 28 1,697,223
29 Permanently restricted net assets ..... 3,516,424 29 3,450,739
Organizations that do not follow SFAS 117, check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds .....   30  
31 Paid-in or capital surplus, or land, building or equipment fund .....   31  
32 Retained earnings, endowment, accumulated income, or other funds   32  
33 Total net assets or fund balances ..... 15,276,394 33 14,947,103
34 Total liabilities and net assets/fund balances ..... 15,916,951 34 15,729,754
Form 990 (2011)
Form 990 (2011)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response to any question in this Part XI .........
1
Total revenue (must equal Part VIII, column (A), line 12) ...
1
8,237,510
2
Total expenses (must equal Part IX, column (A), line 25) ....
2
8,088,383
3
Revenue less expenses. Subtract line 2 from line 1 ...
3
149,127
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
15,276,394
5
Other changes in net assets or fund balances (explain in Schedule O) ...
5
-478,418
6
Net assets or fund balances at end of year. Combine lines 3, 4, and 5 (must equal Part X, line 33, column (B)) ....
6
14,947,103
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response to any question in this Part XII .........
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?....
2a
Yes
 
b
Were the organization’s financial statements audited by an independent accountant?........
2b
Yes
 
c
If “Yes,” to 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant? If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O. ...........................
2c
Yes
 
d
If “Yes” to line 2a or 2b, check a box below to indicate whether the financial statements for the year were issued on a separate basis, consolidated basis, or both:
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? ................
3a
 
No
b
If “Yes,” did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits. ..
3b
 
 
Form 990 (2011)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990 or 990EZ)

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.
right arrow Attach to Form 990 or Form 990-EZ. right arrow See separate instructions.
OMB No. 1545-0047
2011
Open to Public
Inspection
Name of the organization
YOUNG MEN'S CHRISTIAN ASSOCIATION
LAKE COUNTY
Employer identification number

34-0714796
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
f
g
(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
(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) 2011
Schedule A (Form 990 or 990-EZ) 2011
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) 2007 (b) 2008 (c) 2009 (d) 2010 (e) 2011 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... 1,871,942 1,686,695 769,887 1,542,724 909,432 6,780,680
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.. 1,871,942 1,686,695 769,887 1,542,724 909,432 6,780,680
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.           6,780,680
Section B. Total Support
Calendar year(or fiscal year beginning in) (a) 2007 (b) 2008 (c) 2009 (d) 2010 (e) 2011 (f) Total
7 Amounts from line 4.. 1,871,942 1,686,695 769,887 1,542,724 909,432 6,780,680
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. 210,552 214,594 150,112 151,881 211,141 938,280
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.. 318 556 57,520 90,951 104,137 253,482
11 Total support (Add lines 7 through 10).           7,972,442
12
12
7,878,201
13
Section C. Computation of Public Support Percentage
14
14
85.050 %
15
15
87.130 %
16a
b
17a
b
18
Schedule A (Form 990 or 990-EZ) 2011
Schedule A (Form 990 or 990-EZ) 2011
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) 2007 (b) 2008 (c) 2009 (d) 2010 (e) 2011 (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) 2007 (b) 2008 (c) 2009 (d) 2010 (e) 2011 (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
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
b
20
Schedule A (Form 990 or 990-EZ) 2011
Schedule A (Form 990 or 990-EZ) 2011
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) 2011

Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
OMB No. 1545-0047
2011
Name of organization
YOUNG MEN'S CHRISTIAN ASSOCIATION
LAKE COUNTY
Employer identification number

34-0714796
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ





Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......................... Arrow Bullet   $    
Caution. An Organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
Form 990-EZ or on Part I, line 2, of its Form 990-PF, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2011)

Page 2
Schedule B (Form 990, 990-EZ, or 990-PF) (2011)
Name of organization
YOUNG MEN'S CHRISTIAN ASSOCIATION
LAKE COUNTY 		Employer identification number

34-0714796
Part I
Contributors (see Instructions). Use duplicate copies of Part I if additional space is needed.
     
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
RESTRICTED
 

     
RESTRICTED
RESTRICTED  
RESTRICTED, RESTRICTED   RESTRICTED

$RESTRICTED




(Complete Part II if there is a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is a noncash contribution.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2011)

Page 3
Schedule B (Form 990, 990-EZ, or 990-PF) (2011)
Name of organization
YOUNG MEN'S CHRISTIAN ASSOCIATION
LAKE COUNTY 		Employer identification number

34-0714796
Part II
Noncash Property (see Instructions). Use duplicate copies of Part II if additional space is needed.
     
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions). 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions). 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions). 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions). 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions). 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions). 		(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2011)

Page 4
Schedule B (Form 990, 990-EZ, or 990-PF) (2011)
Name of organization
YOUNG MEN'S CHRISTIAN ASSOCIATION
LAKE COUNTY 		Employer identification number

34-0714796
Part III
Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet $  
Use duplicate copies of Part III if additional space is needed
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2011)

Additional Data


Software ID:  
Software Version:  
SCHEDULE C
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527
SchCMd Bullet Complete if the organization is described below.
SchCMd Bullet Attach to Form 990 or Form 990-EZ. SchCMd Bullet See separate instructions.
OMB No. 1545-0047
2011
Open to Public
Inspection
If the organization answered “Yes” to Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet Section 527 organizations: Complete Part I-A only.
If the organization answered “Yes” to Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)) Complete Part II-A. Do not complete Part II-B.
Round Bullet Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered “Yes” to Form 990, Part IV, Line 5 (Proxy Tax) or Form 990-EZ, line 35c (Proxy Tax), then
Round Bullet Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
YOUNG MEN'S CHRISTIAN ASSOCIATION
LAKE COUNTY
Employer identification number

34-0714796
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV.
2
Political expenditures ....................................SchCMd Bullet
$ 10,000
3
Volunteer hours ........................................
 

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 .........SchCMd Bullet
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 ......SchCMd Bullet
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? ..............
4a
Was a correction made? .........................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c) except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities SchCMd Bullet
$  
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ...................................SchCMd Bullet

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b..SchCMd Bullet

$  
4
Did the filing organization file Form 1120-POL for this year? ..........................
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.










For Privacy Act and Paperwork Reduction Act Notice, see the instructions for Form 990.
Cat. No. 50084S
Schedule C (Form 990 or 990-EZ) 2011

Schedule C (Form 990 or 990-EZ) 2011
Page 2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A Check expenses, and share of excess lobbying expenditures).
B Check
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.) 		(a) Filing
organization's
totals 		(b) Affiliated group
totals
1a Total lobbying expenditures to influence public opinion (grass roots lobbying) ......    
b Total lobbying expenditures to influence a legislative body (direct lobbying) .......    
c Total lobbying expenditures (add lines 1a and 1b) ...................    
d Other exempt purpose expenditures ........................    
e Total exempt purpose expenditures (add lines 1c and 1d) ...............    
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.		    
  If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:    
  Not over $500,00020% of the amount on line 1e.    
  Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.    
  Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.    
  Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.    
  Over $17,000,000$1,000,000.    
       
g Grassroots nontaxable amount (enter 25% of line 1f) .................    
h Subtract line 1g from line 1a. If zero or less, enter -0-. ................    
i Subtract line 1f from line 1c. If zero or less, enter -0-. ................    
j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting
section 4911 tax for this year? ......................................

4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the instructions for lines 2a through 2f on page 4.)
Lobbying Expenditures During 4-Year Averaging Period
  Calendar year (or fiscal year
beginning in) 		(a) 2008 (b) 2009 (c) 2010 (d) 2011 (e) Total
             
2a Lobbying non-taxable amount          
             
b Lobbying ceiling amount
(150% of line 2a, column(e)) 		         
             
c Total lobbying expenditures          
             
d Grassroots nontaxable amount          
             
e Grassroots ceiling amount
(150% of line 2d, column (e))		          
             
f Grassroots lobbying expenditures          
Schedule C (Form 990 or 990-EZ) 2011


Schedule C (Form 990 or 990-EZ) 2011
Page 3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
For each “Yes” response to lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
Yes
No
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers? .........................................
 
No
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ....
 
No
c
Media advertisements? ....................................
 
No
 
d
Mailings to members, legislators, or the public? .........................
 
No
 
e
Publications, or published or broadcast statements? .......................
 
No
 
f
Grants to other organizations for lobbying purposes? .......................
 
No
 
g
Direct contact with legislators, their staffs, government officials, or a legislative body? ........
 
No
 
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ......
 
No
 
i
Other activities? ..........................
Yes
 
10,000
j
Total. Add lines 1c through 1i ...............................
10,000
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
No
b
If "Yes," enter the amount of any tax incurred under section 4912 .................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 .....
 
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? .......
 
No
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members? ................
1
 
No
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ................
2
 
No
3
Did the organization agree to carry over lobbying and political expenditures from the prior year? ..........
3
 
No
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2 are answered “No” OR (b) Part III-A, line 3 is answered “Yes”.
1
Dues, assessments and similar amounts from members .....................
1
 
2
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political
expenses for which the section 527(f) tax was paid).
a
Current year .........................................
2a
 
b
Carryover from last year ....................................
2b
 
c
Total ...........................................
2c
 
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
 
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ................................
4
 
5
Taxable amount of lobbying and political expenditures (see instructions) ..............
5
 
Part IV
Supplemental Information
Complete this part to provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, Part II-A; line 5; and Part ll-B, line 1.
Also, complete this part for any additional information.
Identifier Return Reference Explanation
  SCHEDULE C, PART II-B, LINE 1 THE LAKE COUNTY YMCA PAID ITS PRO RATA SHARE OF DUES (10,000) FOR THE OHIO STATE ALLIANCE OF YMCA'S. THE ALLIANCE IS ACTIVE WITH LEGISLATIVE ISSUES THAT IMPACT OHIO YMCA'S, INCLUDING THE ACTIVATE OHIO DIABETES INITIATIVE, CHILD CARE REGULATION, TRANSPORTATION REGULATION, AND OTHER ISSUES AFFECTING THE SUCCESS OF OHIO YMCA'S.
Schedule C (Form 990 or 990EZ) 2011

Additional Data


Software ID:  
Software Version:  

SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b
SchDMd Bullet Attach to Form 990. SchDMd Bullet See separate instructions.
OMB No. 1545-0047
2011
Open to Public Inspection
Name of the organization
YOUNG MEN'S CHRISTIAN ASSOCIATION
LAKE COUNTY
Employer identification number

34-0714796
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .......    
2 Aggregate contributions to (during year) ...    
3 Aggregate grants from (during year) ...    
4 Aggregate value at end of year .......    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ....................... 2a 2
b Total acreage restricted by conservation easements .................. 2b 126
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register .................... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet1
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................
6
Staff and volunteer hours devoted to monitoring, inspecting and enforcing conservation easements during the year SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section
170(h)(4)(B)(i) and 170(h)(4)(B)(ii)? ....................................
9
In Part XIV, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of
art, historical treasures, or other similar assets held for public exhibition, education or research in furtherance of public service,
provide, in Part XIV, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art,
historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service,
provide the following amounts relating to these items:
(i)
Revenues included in Form 990, Part VIII, line 1 ........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ..............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958), relating to these items:
a
Revenues included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Privacy Act and Paperwork Reduction Act Notice, see the Intructions for Form 990
Cat. No. 52283D
Schedule D (Form 990) 2011

Schedule D (Form 990) 2011
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s accession and other records, check any of the following that are a significant use of its collection
items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIV.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b
If "Yes," explain the arrangement in Part XIV and complete the following table:
Amount
c Beginning balance ................................. 1c  
d Additions during the year .............................. 1d  
e Distributions during the year ............................. 1e  
f Ending balance ................................... 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21? .....................
b
If “Yes,” explain the arrangement in Part XIV.
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current Year (b)Prior Year (c)Two Years Back (d)Three Years Back (e)Four Years Back
1a Beginning of year balance .... 4,076,449 2,867,575 2,436,669 3,501,191
b Contributions ........ 24,593 821,513 27,921 21,678
c Net investment earnings, gains, and losses ... -150,324 501,128 519,033 -961,916
d Grants or scholarships .....        
e Other expenditures for facilities
and programs ........ 		84,378 72,157 81,061 88,329
f Administrative expenses .... 56,833 41,610 34,987 35,955
g End of year balance ...... 3,809,507 4,076,449 2,867,575 2,436,669
2
Provide the estimated percentage of the year end balance (line 1g) held as:
a
Board designated or quasi-endowment SchDMd Bullet29.370 %
b
Permanent endowment SchDMd Bullet70.630 %
c
Temporarily restricted endowment SchDMd Bullet  
The percentages in lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations ........................
3a(i)
 
No
(ii) related organizations ........................
3a(ii)
 
No
b
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
No
4
Describe in Part XIV the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .................   990,132 990,132
b Buildings ................   14,556,375 7,541,332 7,015,043
c Leasehold improvements ............        
d Equipment ................   2,521,185 1,598,231 922,954
e Other .................   369,581 271,545 98,036
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......SchDMdBullet 9,026,165
Schedule D (Form 990) 2011

Schedule D (Form 990) 2011
Page 3
Part VII
Investments—Other Securities. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b)Book value (c) Method of valuation:
Cost or end-of-year market value
(1)Financial derivatives    
(2)Closely-held equity interests    
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet  
Part VIII
Investments—Program Related. See Form 990, Part X, line 13.
(a) Description of investment type (b) Book value (c) Method of valuation:
Cost or end-of-year market value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. See Form 990, Part X, line 15.
(a) Description (b) Book value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet  
Part X
Other Liabilities. See Form 990, Part X, line 25.
1.(a) Description of Liability (b) Book value
Federal Income Taxes  
DUE TO AGENCY FUNDS 33,027
SALES TAX PAYABLE 8,082







Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 41,109
2. Fin 48 (ASC 740) Footnote. In Part XIV, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC740).
Schedule D (Form 990) 2011

Schedule D (Form 990) 2011
Page 4
Part XI Reconciliation of Change in Net Assets from Form 990 to Financial Statements
1 Total revenue (Form 990, Part VIII, column (A), line 12) .................... 1 8,237,510
2 Total expenses (Form 990, Part IX, column (A), line 25) ..................... 2 8,088,383
3 Excess or (deficit) for the year. Subtract line 2 from line 1 ............. 3 149,127
4 Net unrealized gains (losses) on investments .......................... 4 -380,130
5 Donated services and use of facilities ............................. 5  
6 Investment expenses ................................... 6  
7 Prior period adjustments .................................. 7  
8 Other (Describe in Part XIV.) ................................. 8 -98,288
9 Total adjustments (net). Add lines 4 through 8 ......................... 9 -478,418
10 Excess or (deficit) for the year per financial statements. Combine lines 3 and 9 ......... 10 -329,291
Part XII Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
1 Total revenue, gains, and other support per audited financial statements ....... 1 8,420,769
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains on investments .......... 2a -380,130
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIV.) ............ 2d  
e Add lines 2a through 2d ..................... 2e -380,130
3 Subtract line 2e from line 1..................... 3 8,800,899
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIV.) ........... 4b -563,389
c Add lines 4a and 4b....................... 4c -563,389
5 Total Revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 8,237,510
Part XIII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
1 Total expenses and losses per audited financial statements ............. 1 8,750,060
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a  
b Prior year adjustments .............. 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIV.) ............ 2d 661,677
e Add lines 2a through 2d...................... 2e 661,677
3 Subtract line 2e from line 1..................... 3 8,088,383
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIV.) ............ 4b  
c Add lines 4a and 4b....................... 4c  
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 8,088,383
Part XIV
Supplemental Information
Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X; Part XI, line 8; Part XII, lines 2d and 4b; and Part XIII, lines 2d and 4b. Also complete this part to provide any additional information.
Identifier Return Reference Explanation
LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X IN JANUARY 2009, THE ASSOCIATION IMPLEMENTED THE NEW PROVISIONS OF "ACCOUNTING FOR INCOME TAXES" WHICH CLARIFY THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THE PROVISIONS PRESCRIBE CERTAIN CRITERIA FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THESE PROVISIONS ALSO PROVIDE GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. THE IMPLEMENTATION DID NOT HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. THERE WERE NO UNRECOGNIZED TAX BENEFITS IN 2011. AS OF DECEMBER 31, 2011, THE ASSOCIATION'S INCOME TAX YEARS FROM 2008 AND THEREAFTER REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, AS WELL AS VARIOUS STATE AND LOCAL TAXING AUTHORITIES.
RECONCILIATION OF CHANGES - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 8 SPECIAL EVENTS AND DREAM HOUSE EXPENSE 563,389 PAYMENT TO NATIONAL ORGANIZATION -98,288 SPECIAL EVENTS AND DREAM HOUSE EXPENSES -563,389
REVENUE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 4B SPECIAL EVENTS AND DREAM HOUSE EXPENSE -563,389
EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XIII, LINE 2D PAYMENT TO NATIONAL ORGANIZATION 98,288 SPECIAL EVENTS AND DREAM HOUSE EXPENSES 563,389
Schedule D (Form 990) 2011

Additional Data


Software ID:  
Software Version:  




SCHEDULE G (Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" to Form 990, Part IV, lines 17, 18, or 19,or if the organization entered more than $15,000 on Form 990-EZ, line 6a.right arrowAttach to Form 990 or Form 990-EZ. right arrowSee separate instructions.
OMB No. 1545-0047
2011
Open to Public Inspection
Name of the organization
YOUNG MEN'S CHRISTIAN ASSOCIATION
LAKE COUNTY
Employer identification number

34-0714796
Part I
Fundraising Activities. Complete if the organization answered "Yes" to Form 990, Part IV, line 17.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
b
If “Yes,” list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization. Form 990-EZ filers are not required to complete this table.
(i) Name and address of individual
or entity (fundraiser) 		(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity 		(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i) 		(vi) Amount paid to
(or retained by)
organization
Yes No
Total .................right arrow      
3
List all states in which the organization is registered or licensed to solicit funds or has been notified it is exempt from registration or licensing.
For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50083H
Schedule G (Form 990 or 990-EZ) 2011
Schedule G (Form 990 or 990-EZ) 2011
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" to Form 990, Part IV, line 18, or reported more than $15,000 on Form 990-EZ, line 6a. List events with gross receipts greater than $5,000.
(a) Event #1

DREAM HOUSE
(event type) 		(b) Event #2

CENTRAL GOLF OU
(event type) 		(c) Other Events

3
(total number) 		(d) Total Events
(Add col. (a) through col. (c))
VerticalRevenue 1 Gross receipts . . . 651,248 50,200 103,306 804,754
2 Less: Charitable
contributions . . . 		  5,659   5,659
3 Gross income (line 1
minus line 2) . . . 		651,248 44,541 103,306 799,095
VerticalDirectExpenses 4 Cash prizes . . .        
5 Non-cash prizes . . 337,763 5,659 5,986 349,408
6 Rent/facility costs . .   20,282   20,282
7 Food and beverages . .        
8 Entertainment . . .        
9 Other direct expenses . 170,899 2,139 26,320 199,358
10 Direct expense summary. Add lines 4 through 9 in column (d) ........... right arrow 569,048
11 Net income summary. Combine lines 3 and 10 in column (d)............ right arrow 230,047
Part III
Gaming. Complete if the organization answered "Yes" to Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue (a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo 		(c) Other gaming (d) Total gaming (Add col. (a) through col. (c))
1 Gross revenue . . . .        
VerticalDirectExpenses 2 Cash prizes . . . .        
3 Non-cash prizes . . .        
4 Rent/facility costs . . .        
5 Other direct expenses . .        
6 Volunteer labor . . .
 
 
 
7 Direct expense summary. Add lines 2 through 5 in column (d) ........... right arrow  
8 Net gaming income summary. Combine lines 1 and 7 in column (d) .......... right arrow  
9
Enter the state(s) in which the organization operates gaming activities:
a
Is the organization licensed to operate gaming activities in each of these states? ............
b
If "No," Explain:
 
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? .....
b
If "Yes," Explain:
 
11
Does the organization operate gaming activities with nonmembers? .................
12
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming? ..........................
Schedule G (Form 990 or 990-EZ) 2011
Schedule G (Form 990 or 990-EZ) 2011
Page 3
13
Indicate the percentage of gaming activity operated in:
a
The organization's facility ......................
13a
 
b
An outside facility ........................
13b
 
14
Provide the name and address of the person who prepares the organization's gaming/special events books and records:
Name right arrow
Address right arrow
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? ......................................
b
If "Yes," enter the amount of gaming revenue received by the organization right arrow $   and the
amount of gaming revenue retained by the third party right arrow $   .
c
If "Yes," enter name and address:
Name right arrow
Address right arrow
 
 
16
Gaming manager information:
Name right arrow
Gaming manager compensation right arrow $  
Description of services provided right arrow
 
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? ............................
b
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization's own exempt activities during the tax year right arrow$  
Part IV
Complete this part to provide additional information for responses to quuestion on Schedule G (see instructions.)
Identifier ReturnReference Explanation
Schedule G (Form 990 or 990-EZ) 2011
Additional Data


Software ID:  
Software Version:  
Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet Complete if the organization answered "Yes" to Form 990,
Part IV, question 23.
SchJMediumBullet Attach to Form 990. SchJMediumBullet See separate instructions.
OMB No. 1545-0047
2011
Open to Public Inspection
Name of the organization
YOUNG MEN'S CHRISTIAN ASSOCIATION
LAKE COUNTY
Employer identification number

34-0714796
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all the expenses described above? If "No," complete Part III to explain....
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
officers, directors, trustees, and the CEO/Executive Director, regarding the items checked in line 1a? ....
2
 
 
3
Indicate which, if any, of the following the organization uses to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? ...............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? ........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? ........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.
5
For persons listed in form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ...........................
5a
 
No
b
Any related organization? .........................
5b
 
No
If "Yes," to line 5a or 5b, describe in Part III.
6
For persons listed in form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ...........................
6a
 
No
b
Any related organization? .........................
6b
 
No
If "Yes," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................
8
 
No
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Privacy Act and Paperwork Reduction Act Notice, see the Intructions for Form 990
Cat. No. 50053T
Schedule J (Form 990) 2011

Schedule J (Form 990) 2011
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.

Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and column (E) for that individual.
(A) Name (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation
reported as deferred
in prior Form 990
(i) Base compensation (ii) Bonus & incentive compensation (iii) Other reportable compensation
(1) RICHARD BENNETT (i)
(ii)		 117,489
  		 
  		 
  		13,994
  		25,175
  		156,658
  		 
 















Schedule J (Form 990) 2011

Schedule J (Form 990) 2011
Page 3
Part III
Supplemental Information
Complete this part to provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4c, 5a, 5b, 6a, 6b, 7, and 8. Also complete this part for any additional information.
Identifier Return Reference Explanation
OTHER ADDITIONAL INFORMATION SCHEDULE J, PART III COMPENSATION PROCESS FOR TOP OFFICIAL - THE HUMAN RESOURCES COMMITTEE REVIEWS COMPENSATION FOR THE CEO. HE PROVIDES COMPARISON DATA FROM Y-USA, OTHER NON-PROFITS, OHIO AREA YMCAS ETC. THAT COMMITTEE ALSO MAKES THE RECOMMENDATION ABOUT PERCENTAGE RAISES FOR STAFF BUT THE CEO IS ACTUALLY THE ONE WHO DECIDES FOR "OTHER OFFICERS OR KEY EMPLOYEES."
Schedule J (Form 990) 2011

Additional Data


Software ID:  
Software Version:  
SCHEDULE M
(Form 990)

Department of the Treasury
Internal Revenue Service
NonCash Contributions
Right pointing arrow large imageComplete if the organization answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image Attach to Form 990.
OMB No. 1545-0047
2011
Open to Public Inspection
Name of the organization
YOUNG MEN'S CHRISTIAN ASSOCIATION
LAKE COUNTY
Employer identification number

34-0714796
Part I
Types of Property
(a)
Check if applicable 		(b)
Number of Contributions or items contributed 		(c)
Noncash contribution amounts reported on
Form 990, Part VIII, line 1g 		(d)
Method of determining
noncash contribution amounts
1 Art—Works of art ....        
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications ..      
5 Clothing and household
goods ....... 		     
6 Cars and other vehicles ..        
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded .        
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests .... 		       
12 Securities—Miscellaneous ..        
13 Qualified conservation
contribution—Historic
structures ..... 		       
14 Qualified conservation
contribution—Other ... 		       
15 Real estate—Residential .        
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ...        
20 Drugs and medical supplies .        
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image (   ) X 134 45,257  
26 Other Right pointing arrow large image( )
27 Other Right pointing arrow large image( )
28 Other Right pointing arrow large image ( )
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement ...
29
 
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1-28 that it
must hold for at least three years from the date of the initial contribution, and which is not required to be used
for exempt purposes for the entire holding period? ..................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any non-standard contributions?
31
Yes
 
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ............................
32a
 
No
b
If "Yes," describe in Part II.
33
If the organization did not report revenues in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 51227J
Schedule M (Form 990) 2011
Schedule M (Form 990) 2011
Page 2
Part II
Supplemental Information. Complete this part to provide the information required by Part I, lines 30b,
32b, and 33 and whether the organization is reporting in Part I, column (b) the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.
Identifier Return Reference Explanation
Schedule M (Form 990) 2011
Additional Data


Software ID:  
Software Version:  
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.
MediumBullet Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2011
Open to Public
Inspection
Name of the organization
YOUNG MEN'S CHRISTIAN ASSOCIATION
LAKE COUNTY
Employer identification number

34-0714796
Identifier Return Reference Explanation
ORGANIZATION'S MISSION FORM 990 - ORGANIZATION'S MISSION THE MISSION OF LAKE COUNTY YMCA IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. NO ONE IS TURNED AWAY BECAUSE OF INABILITY TO PAY. FINANCIAL ASSISTANCE IS AVAILABLE BASED ON NEED. THE Y IS FOR YOUTH DEVELOPMENT, FOR HEALTHY LIVING AND FOR SOCIAL RESPONSIBILITY. THE LAKE COUNTY YMCA IS ONE OF THE COUNTY'S LEADING NONPROFIT ORGANIZATIONS COMMITTED TO STRENGTHENING THE FOUNDATION OF OUR COMMUNITY. THE Y ENRICHES THE LIVES OF LAKE COUNTY RESIDENTS WITH PROGRAMS THAT HELP CHILDREN AND TEENS REACH THEIR POTENTIAL, HELPS FAMILIES AND INDIVIDUALS ACHIEVE BETTER HEALTH, AND ENCOURAGES EVERYONE TO GIVE BACK AND SUPPORT THEIR NEIGHBORS. SINCE 1866, THE LAKE COUNTY Y HAS ENGAGED MEN, WOMEN AND CHILDREN- REGARDLESS OF AGE, INCOME OR BACKGROUND - WITH ITS DIVERSE PROGRAMS TO IMPROVE THEIR HEALTH AND WELL-BEING. SERVING MORE THAN 45,000 MEMBERS AND PROGRAM PARTICIPANTS ANNUALLY, THE LAKE COUNTY Y CAN DELIVER LASTING PERSONAL AND SOCIAL CHANGE. VOLUNTEERS ARE THE BACKBONE OF OUR ORGANIZATION'S MISSION. THE YMCA IS FORTUNATE TO HAVE OVER 1,400 VOLUNTEERS WHO ARE INVOLVED IN POLICY MAKING, PROVIDING PROGRAM LEADERSHIP, HELPING WITH GROUP PROJECTS AND IN SUPPORT ROLES. THEY GIVE OF THEIR TIME AND TALENTS IN SUPPORT OF THE YMCA MISSION TO MAKE THE YMCA EXPERIENCE BETTER FOR ALL WITHOUT EXPANDING THE BUDGET.
FIRST ACCOMPLISHMENT DESCRIPTION FORM 990, PAGE 2, PART III, LINE 4A PARTICIPATED IN AEROBICS, STEP, YOGA, PILATES, SILVER SNEAKERS FITNESS PROGRAM, CYCLE AND CARDIO BOXING. OVER 1,000 YOUTH AND TEENS PARTICIPATED IN TEEN FITNESS AND FITNESS CLASSES AND MORE THAN 12,000 ADULTS WERE INVOLVED IN ADULT-SPORTS OPEN RECREATION AND HUNDREDS MORE RECEIVED FITNESS TESTING AND COUNSELING. THOUSANDS MORE OF ALL AGES PARTICIPATED IN A BROAD SPECTRUM OF CLASSES AND ACTIVITIES FROM WEIGHT MANAGEMENT AND BEHAVIOR MODIFICATION PROGRAMS TO SIMPLY WALKING AND JOGGING, MANY OF THEM DAILY. YOUTH SPORTS PROGRAMS-YMCA PROGRAMS EMPHASIZE DEVELOPMENTAL SKILLS, HEALTH AND WELL-BEING, SAFETY, COOPERATION, SELF-ESTEEM AND RESPECT FOR OTHERS. ALMOST 8,000 ADULTS AND TEENS PLAYED BASKETBALL WHILE THOUSANDS OF CHILDREN WERE INVOLVED IN LIFE SKILLS INCLUDING SOCCER, ARCHERY, TENNIS, T-BALL, LACROSSE, WRESTLING, SWIMMING, CROSS-COUNTRY SKIING, VOLLEYBALL, RACQUETBALL, GOLF AND GYMNASTICS. PROGRAMMING AT THE YMCA AIMS TO DEVELOP CHARACTER AND IS VALUES-DRIVEN; WE EMPHASIZE HONEST, CARING, RESPECT AND RESPONSIBILITY. THE Y ENRICHES THE LIVES OF LAKE COUNTY RESIDENTS WITH PROGRAMS THAT HELP CHILDREN AND TEENS REACH THEIR POTENTIAL, HELPS FAMILIES AND INDIVIDUALS ACHIEVE BETTER HEALTH, AND ENCOURAGES EVERYONE TO GIVE BACK AND SUPPORT THEIR NEIGHBORS. THE Y IS FOR YOUTH DEVELOPMENT, FOR HEALTHY LIVING AND FOR SOCIAL RESPONSIBILITY. FINANCIAL ASSISTANCE-THE YMCA PROVIDES FINANCIAL ASSISTANCE FOR PEOPLE IN NEED. CONTRIBUTIONS FROM INDIVIDUALS, FOUNDATIONS AND SUPPORT FROM THE LAKE COUNTY UNITED WAY ALLOW THE YMCA TO COVER THE ASSOCIATE EXPENSES FOR THOSE UNABLE TO PAY. CURRENTLY, NEARLY 18% OF THOSE COMING TO THE YMCA CANNOT AFFORD THE COST TO PARTICIPATE. ASSOCIATED EXPENSES FOR THOSE PARTICIPATING IN THE ABOVE PROGRAMS AND CLASSES AMOUNT TO APPROXIMATELY 681,610.
SECOND ACCOMPLISHMENT DESCRIPTION FORM 990, PAGE 2, PART III, LINE 4B PARTICIPANTS INVOLVED IN HEALTH AND WELL-BEING, SOCIAL ACTIVITIES AND VOLUNTEERISM. YOUTH OUTREACH-OVER 1,900 PARTICIPATED IN YOUTH OUTREACH THROUGH YOU GO GIRL PROGRAM, GROCERY CONNECTION, MINORITY ACHIEVERS, AND TEEN NIGHTS AND ANOTHER 320 IN OVERNIGHTERS. TEEN LEADERSHIP-IN YOUTH LEADERSHIP PROGRAMS, OVER 200 TEENS PARTICIPATED IN LEADERS CLUB, LEADERS TRAINING SCHOOL AND COUNSELORS-IN-TRAINING AT CAMPS. SPECIAL POPULATIONS-THE YMCA OFFERS A VARIETY OF PROGRAMS AND SERVICES TO OVER 228 INDIVIDUALS OF ALL ABILITIES, INCLUDING THOSE WITH MENTAL AND/OR PHYSICAL DEVELOPMENTAL ISSUES. INTERNATIONAL PROGRAMS-THE YMCA IS A WORLDWIDE MOVEMENT WITH A GOAL OF PROMOTING HEALTH AND WELL-BEING AND WORLD MINDEDNESS. YMCA INTERNATIONAL PROGRAMS PROMOTE INTERNATIONAL UNDERSTANDING THROUGH EDUCATION DEVELOPMENT, OVERSEAS OPPORTUNITIES AND LEADERSHIP TRAINING IN COOPERATION WITH YMCAS IN OVER 120 COUNTRIES AROUND THE WORLD. THE Y ENRICHES THE LIVES OF LAKE COUNTY RESIDENTS WITH PROGRAMS THAT HELP CHILDREN AND TEENS REACH THEIR POTENTIAL, HELPS FAMILIES AND INDIVIDUALS ACHIEVE BETTER HEALTH, AND ENCOURAGES EVERYONE TO GIVE BACK AND SUPPORT THEIR NEIGHBORS. THE Y IS FOR YOUTH DEVELOPMENT, FOR HEALTHY LIVING AND FOR SOCIAL RESPONSILITY. FINANCIAL ASSISTANCE-THE YMCA PROVIDES FINANCIAL ASSISTANCE FOR PEOPLE IN NEED. CONTRIBUTIONS FROM INDIVIDUALS, FOUNDATIONS AND SUPPORT FROM THE LAKE COUNTY UNITED WAY ALLOW THE YMCA TO COVER THE ASSOCIATED EXPENSES FOR THOSE UNABLE TO PAY. CURRENLY NEAR 18% OF THOSE COMING TO THE YMCA CANNOT AFFORD THE COST TO PARTICIPATE. ASSOCIATED EXPENSES FOR THOSE PARTICIPATING IN THE ABOVE PROGRAMS AND CLASSES AMOUNT TO APPROXIMATELY 320,916.
THIRD ACCOMPLISHMENT DESCRIPTION FORM 990, PAGE 2, PART III, LINE 4C ORGANIZATIONS USED OUR FACILITIES FOR CHURCH SERVICES, TRAINING GROUPS, AFTER-PROMS, RETREATS, COMPANY PICNICS, FAMILY REUNIONS, CHILDCARE TRAINING, AND COMMUNITY WELL-BEING PROGRAMS. IN 2009, THE ARTHUR HOLDEN LEADERSHIP INSTITUTE WAS ESTABLISHED AT THE OFC. THE GOAL OF THE PROGRAM IS TO WORK WITH SIXTH, SEVENTH, AND EIGHTH GRADERS, ENCOURAGE LEARNING AND LEADERSHIP SKILLS IN AN OUTDOOR EDUCATION ENVIRONMENT WITH THE FOCUS ON MATH AND SCIENCE. THIS IS A 3-YEAR PROGRAM WITH DIFFERENT AREAS OF STUDY FOR EACH YEAR. THERE IS NO FEE FOR THE PARTICIPANTS. THE Y ENRICHES THE LIVES OF LAKE COUNTY RESIDENTS WITH PROGRAMS THAT HELP CHILDREN AND TEENS REACH THEIR POTENTIAL, HELPS FAMILIES AND INDIVIDUALS ACHIEVE BETTER HEALTH, AND ENCOURAGES EVERYONE TO GIVE BACK AND SUPPORT THEIR NEIGHBORS. THE Y IS FOR YOUTH DEVELOPMENT, FOR HEALTHY LIVING AND FOR SOCIAL RESPONSIBILITY. FINANCIAL ASSISTANCE-THE YMCA PROVIDES FINANCIAL ASSISTANCE FOR PEOPLE IN NEED. CONTRIBUTIONS FROM INDIVIDUALS, FOUNDATIONS AND SUPPORT FROM THE LAKE COUNTY UNITED WAY ALLOW THE YMCA TO COVER THE ASSOCIATED EXPENSES FOR THOSE UNABLE TO PAY. CURRENLY NEARLY 18% OF THOSE COMING TO THE YMCA CANNOT AFFORD THE COST TO PARTICIPATE. ASSOCIATED EXPENSES FOR THOSE PARTICIPATING IN THE ABOVE PROGRAMS AMOUNT TO APPROXIMATELY 222,916.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B THE AUDIT COMMITTEE WILL ELECTRONICALLY REVIEW THE COMPLETED IRS FORM 990 BEFORE SUBMISSION. THE RETURN WILL BE AVAILABLE AT THE METRO OFFICE.
ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C ALL DIRECTORS, OFFICERS, TRUSTEES AND SELECTED VOLUNTEERS AND SELECTED EMPLOYEES SHALL ANNUALLY RECEIVE A COPY OF THE CONFLICT OF INTEREST POLICY, TOGETHER WITH AN EXPLANATION AND PROCEDURE FORM AND A CONFIDENTIAL STATEMENT OF DISCLOSURE THAT SHALL BE COMPLETED AND RETURNED. EACH NEW DIRECTOR, OFFICER, TRUSTEE, AND VOLUNTEER AND SELECTED EMPLOYEE SHALL PARTICIPATE IN A SIMILAR PROCEDURE IMMEDIATELY UPON ASSUMPTION OF HIS/HER RESPONSIBILITIES.
COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A THE HUMAN RESOURCES COMMITTEE REVIEWS COMPENSATION FOR THE CEO. HE PROVIDES COMPARISON DATA FROM Y-USA, OTHER NON-PROFITS, OHIO AREA YMCAS ETC. THAT COMMITTEE ALSO MAKES THE RECOMMENDATION ABOUT PERCENTAGE RAISES FOR STAFF BUT THE CEO IS ACTUALLY THE ONE WHO DECIDES FOR "OTHER OFFICERS OR KEY EMPLOYEES".
COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B SEE PREVIOUS EXPLANATION.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 THE 990 IS AVAILABLE VIA GUIDESTAR. THE FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. THE FINANCIAL STATEMENTS ARE GIVEN TO DUN & BRADSTREET
OTHER CHANGES IN NET ASSETS EXPLANATION FORM 990, PART XI, LINE 5 380,130 IN UNREALIZED LOSSES 98,288 OF PAYMENTS TO NATIONAL ORGANIZATION
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2011

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