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 07-01-2011 and ending 06-30-2012
BCheck if applicable:
CName of organization
YMCA OF SAN DIEGO COUNTY
 
Doing Business As
 
 
Number and street (or P.O. box if mail is not delivered to street address)
3708 RUFFIN RD
 
Room/suite
City or town, state or country, and ZIP + 4
SAN DIEGO, CA92123
D Employer identification number

95-2039198
E Telephone number

G Gross receipts $ 150,815,000
F Name and address of principal officer:
BARON HERDELIN-DOHERTY
3780 RUFFIN RD
SAN DIEGO,CA92123
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
WWW.YMCA.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: 1884
M State of legal domicile: CA
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: THE YMCA OF SAN DIEGO COUNTY IS DEDICATED TO IMPROVING THE QUALITY OF HUMAN LIFE AND TO HELPING ALL PEOPLE REALIZE THEIR FULLEST POTENTIAL AS CHILDREN OF GOD THROUGH THE DEVELOPMENT OF THE SPIRIT, MIND AND BODY.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a)..... 3 53
4 Number of independent voting members of the governing body (Part VI, line 1b) .... 4 52
5 Total number of individuals employed in calendar year 2011 (Part V, line 2a) ... 5 5,941
6 Total number of volunteers (estimate if necessary) .... 6 5,762
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 0
Revenues; Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 64,446,000 57,310,000
9 Program service revenue (Part VIII, line 2g) ......... 72,610,000 76,316,000
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 1,336,000 971,000
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 1,496,000 1,428,000
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 139,888,000 136,025,000
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 30,000 30,000
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 72,798,000 73,263,000
16a Professional fundraising fees (Part IX, column (A), line 11e)..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet1,782,000    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24f).... 62,951,000 60,739,000
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 135,779,000 134,032,000
19 Revenue less expenses. Subtract line 18 from line 12....... 4,109,000 1,993,000
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 168,997,000 169,945,000
21 Total liabilities (Part X, line 26)............. 22,291,000 21,196,000
22 Net assets or fund balances. Subtract line 21 from line 20..... 146,706,000 148,749,000
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 YMCA OF SAN DIEGO COUNTY IS DEDICATED TO IMPROVING THE QUALITY OF HUMAN LIFE AND TO HELPING ALL PEOPLE REALIZE THEIR FULLEST POTENTIAL AS CHILDREN OF GOD THROUGH THE DEVELOPMENT OF THE SPIRIT, MIND AND BODY. PROGRAM GOALS INCLUDE DEVELOPING SELF-CONFIDENCE AND SELF-RESPECT, DEVELOPING A FAITH FOR DAILY LIVING BASED UPON JUDEO-CHRISTIAN TEACHINGS, PROMOTING GROWTH AS RESPONSIBLE MEMBERS OF SOCIETY, INSTILLING AN APPRECIATION THAT HEALTH OF MIND AND BODY IS A SACRED GIFT THAT PHYSICAL FITNESS AND MENTAL WELL BEING ARE CONDITIONS TO BE ACHIEVED AND MAINTAINED RECOGNIZING THE WORTH OF ALL PERSONS AND WORKING FOR INTERRACIAL AND INTER -GROUP UNDERSTANDING, DEVELOPING CAPACITIES FOR LEADERSHIP AND RESPONSIBILITY, AND DEVELOPING APPRECIATION FOR THE BEAUTY, DIVERSITY, AND INTERDEPENDENCE OF ALL FORMS OF LIFE AND ALL RESOURCES WHICH GOD HAS PROVIDED. ALL YMCA PROGRAMS AND ACTIVITIES STRIVE TO DEMONSTRATE THE YMCA'S FOUR CORE CHARACTER VALUES - CARING, HONESTY, RESPECT, AND RESPONSIBILITY.
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 $ 67,318,000 including grants of $   ) (Revenue $ 22,119,000 )
HUMAN SERVICES: THE YMCA OF SAN DIEGO COUNTY ASSISTS OVER 100,000 PEOPLE EACH YEAR OFFERING CHILD CARE, COUNSELING OF TROUBLED YOUTHS AND PARENTS, DEALING WITH RUNAWAYS, OFFERING HEALTHY ALTERNATIVES TO GANGS, CRIME AND DRUG ABUSE, HELPING CHILD VICTIMS OF ABUSE, PROGRAMS FOR ACTIVE OLDER ADULTS, AND SHELTERS FOR TEENS IN CRISIS. CHILD CARE: THE YMCA OF SAN DIEGO COUNTY OPERATES 175 CHILD AND YOUTH DEVELOPMENT PROGRAMS THROUGHOUT THE COUNTY WHERE THE MISSION IS REALIZED IN THE LIVES OF OVER 13,000 CHILDREN. 162 OF THESE PROGRAMS ARE BEFORE AND AFTER SCHOOL PROGRAMS WHERE THE KIDS RECEIVE ACADEMIC ASSISTANCE, PARTICIPATE IN CHARACTER BUILDING ACTIVITIES, BUILD LEADERSHIP SKILLS AND MOST IMPORTANTLY, GROW INTO HEALTHY AND HAPPY INDIVIDUALS. AS A DIRECT RESULT OF THE PARTNERSHIP THAT THE YMCA HAS WITH 141 INDIVIDUAL SCHOOLS, FROM 12 DIFFERENT SCHOOL DISTRICTS, THE YMCA IS ABLE TO BRING OPPORTUNITIES FOR YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY TO OVER 12.000 SCHOOL AGE CHILDREN THROUGHOUT THE COUNTY EVERY YEAR. YMCA CHILDCARE RESOURCE SERVICE SERVED 52,300 FAMILIES LAST YEAR THROUGH REFERRAL OF LICENSED CARE AND OTHER CALLS FOR INFORMATION. THE RESPITE UNIT PROVIDED CARE TO OVER 700 CHILDREN AND ADULTS WITH SPECIAL NEEDS. THE ALTERNATIVE PAYMENT PROGRAM PROVIDED FUNDING FOR CHILD CARE TO 7,700 FAMILIES (14,300 CHILDREN). RESOURCE AND REFERRAL TRAINED OVER 1.500 PARENTS AND PROVIDERS IN VARIOUS TOPICS. THE SAN DIEGO CARES PROGRAM ENROLLED 370 PARTICIPANTS AND PAID 176 STIPENDS TO CHILD CARE PROVIDERS WHO CONTINUED THEIR EDUCATION. YMCA YOUTH AND FAMILY SERVICES REACHES 40,000 COMMUNITY MEMBERS EACH YEAR THROUGH PROGRAMS THAT ADDRESS OUR COMMUNITY'S MOST PRESSING SOCIAL NEEDS, INCLUDING POVERTY, HOMELESSNESS, AND CHILD ABUSE WHILE PROVIDING CRITICAL SUPPORT TO FAMILIES IN CRISIS. YOUTH AND FAMILY SERVICES PROVIDES SERVICES IN THREE MAIN PROGRAMMING AREAS: 1) COUNSELING AND FAMILY SUPPORT - PROVIDES CONFIDENTIAL MENTAL HEALTH SERVICES TO INDIVIDUALS AND FAMILIES IN NEED, ASSIST KINSHIP AND RELATIVE CAREGIVERS, AND PREVENTS CHILDREN FROM ENTERING OR REENTERING THE CHILD WELFARE SYSTEM. 2) SCHOOL & COMMUNITY ENRICHMENT - PROVIDES BEFORE AND AFTER SCHOOL ENRICHMENT AT SAN DIEGO ELEMENTARY & MIDDLE SCHOOLS, AND OPERATES THE YMCA YOUTH & COMMUNITY CENTER AND CYBER Y TECHNOLOGY CENTER. 3) TRANSITIONAL HOUSING & YOUTH DEVELOPMENT - PROVIDES HOUSING, SUPPORT SERVICES, COUNSELING, LIFE SKILLS TRAINING AND WORKFORCE DEVELOPMENT FOR FOSTER YOUTH, HOMELESS YOUTH, LOW-INCOME YOUTH AND TEENS IN CRISIS. YOUTH AND GOVERNMENT - OVER 250 HIGH SCHOOL STUDENTS LEARN DEMOCRACY THROUGH INVOLVEMENT IN MODEL LEGISLATURE PROGRAMS. FAMILY PROGRAMS (FOR EXAMPLE, ADVENTURE GUIDES) - 16,996 FATHERS AND MOTHERS AND THEIR CHILDREN PARTICIPATED IN PROGRAMS THAT ENHANCE PARENT-CHILD RELATIONSHIPS.
4b (Code:   ) (Expenses $ 41,224,000 including grants of $   ) (Revenue $ 39,767,000 )
HEALTH ENHANCEMENT AND YOUTH SPORTS: DURING FISCAL YEAR 11/12, THE YMCA OF SAN DIEGO COUNTY SERVED 348,989 MEMBERS AND PARTICIPANTS, OF WHICH 47% WERE MALE AND 53% WERE FEMALE. BY AGE: PRESCHOOL 13%, ELEMENTARY 23%, JR/SR HIGH 14%, YOUNG ADULT 13%, ADULT 30-54 26%, ADULT 55-64 7%, AND SENIOR ADULT >64 5%. PREVENTION IS THE KEY WORD FOR PHYSICAL EDUCATION AND HEALTH AT THE YMCA. FOR THE YMCA, EXERCISE IS A WAY OF LIFE THAT REQUIRES EDUCATION IN GOOD NUTRITION, PROPER EXERCISE, AVOIDANCE OF DRUG AND ALCOHOL ABUSE, DEALING WITH STRESS AND REDUCING THE PROBLEMS ASSOCIATED WITH CHRONIC DISEASES. YMCA EXERCISE PROGRAMS INCLUDE: STRENGTH TRAINING, GROUP EXERCISE, WALKING CLUBS, MARTIAL ARTS, ROLLER HOCKEY, RUNNING CLUBS, YOGA, STRETCH, SOCCER, GYMNASTICS, SWIMMING, WATER FITNESS, TENNIS, VOLLEYBALL, BASKETBALL, DANCE, MIND/BODY FITNESS, AND PRENATAL CLASSES FOR EXPECTING MOTHERS. WITH SO MANY PARTICIPANTS AND PROGRAMS THE LIST OF RESULTS IS ENDLESS.
4c (Code:   ) (Expenses $ 15,792,000 including grants of $   ) (Revenue $ 14,810,000 )
CAMPING: THE PROGRAM THRUSTS WITHIN CAMPING ARE: DAY CAMPING, RESIDENT CAMPING, FAMILY CAMPS, ADVENTURE TRAVEL PROGRAMS, LEADERSHIP DEVELOPMENT, COLLABORATIVE PROGRAMS, & INTERSESSION PROGRAMS. IN ESSENCE, YMCA CAMPING PROGRAMS UTILIZE OUTDOOR SETTINGS, WORK WITH PEOPLE IN SMALL GROUPS, INCLUDE LOTS OF ACTIVITIES, ALL TO BUILD CHARACTER. EDUCATION, SPIRITUAL DEVELOPMENT, SOCIAL GROWTH, FITNESS AND INTELLECTUAL CHALLENGES ARE OFFERED AT FEES AFFORDABLE TO THE COMMUNITY. FUND RAISING EFFORTS SUCH AS THE "KIDS TO CAMP" CAMPAIGN AND THE SUPPORT OF THE COMMUNITY CAMPERSHIP COUNCIL PROVIDES THE FINANCIAL ASSISTANCE TO THOSE WHO OTHERWISE COULD NOT AFFORD CAMP. LAST SUMMER 3,641 CHILDREN ATTENDED WEEK-LONG SUMMER RESIDENCE CAMP SESSIONS. OVER 120 STAFF GUIDED THESE CAMPERS, AGES 7-16. IN ADDITION, 7,245 6TH GRADE STUDENTS ATTENDED OUTDOOR ENVIRONMENTAL EDUCATION PROGRAMS AT CAMP. DAY CAMPS AT 13 YMCA BRANCHES PROVIDE FUN AND ADVENTURE FOR OVER 20,000 SCHOOL-AGE CHILDREN AND TEENS. ACTIVITIES OFFERED AT YMCA DAY CAMPS INCLUDE GYMNASTICS, SCIENCE, SPORTS, COOKING, THEATRE ARTS, SURFING, SWIMMING, DANCING, WOODWORKING, CHEER LEADING, TV NEWS PRODUCTION, AND MORE.
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expensesMediumBullet$ 124,334,000
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 I..........
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities? If “Yes,” complete Schedule C,
Part II.........................
4
 
No
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 III........................
5
 
 
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 I....................
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 II...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If “Yes,” complete Schedule D, Part III ....................
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 IV...................
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.
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.
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.
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.
11f
 
No
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
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.. Click to see attachment
15
Yes
 
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 I
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...................
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......................... Click to see attachment
26
Yes
 
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 ......................... Click to see attachment
28a
Yes
 
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.. Click to see attachment
28c
Yes
 
29
Did the organization receive more than $25,000 in non-cash contributions? If “Yes,” complete Schedule M
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If “Yes,” complete Schedule M............
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
2,953
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
5,941
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
Yes
 
b
If “Yes,” did the organization notify the donor of the value of the goods or services provided?.....
7b
Yes
 
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
53
b
Enter the number of voting members included in line 1a, above, who are independent .................
1b
52
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
Yes
 
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
CA
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
YMCA OF SAN DIEGO COUNTY
3708 RUFFIN RD
SAN DIEGO,CA92123
(858) 292-9622
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) BARON HERDELIN-DOWHERTY
CEO & PRESIDENT
 60.00 X   X       544,172 0 45,890
(2) GARY MEADS
VICE CHAIR
 5.00 X   X       0 0 0
(3) GLENN CARLSON
VICE CHAIR
 5.00 X   X       0 0 0
(4) JAMES COWLEY
VICE CHAIR
 5.00 X   X       0 0 0
(5) JASON LEVIN
VICE CHAIR
 5.00 X   X       0 0 0
(6) JOHN STISKA
TREASURER
 5.00 X   X       0 0 0
(7) KARLA HERTZOG
VICE CHAIR
 5.00 X   X       0 0 0
(8) KATHLEEN SCOTT
VICE CHAIR
 5.00 X   X       0 0 0
(9) PHIL SCHNEIDER
CHAIRMAN
 10.00 X   X       0 0 0
(10) RANDY FRISCH
VICE CHAIR
 5.00 X   X       0 0 0
(11) ROBERT BUELL
IMMED. PAST CHAIR
 5.00 X   X       0 0 0
(12) T W HOEHN
VICE CHAIR
 5.00 X   X       0 0 0
(13) THOMAS DARCY
VICE CHAIR
 5.00 X   X       0 0 0
(14) TRINDL REEVES
SECRETARY
 5.00 X   X       0 0 0
(15) BILL KOWBA
DIRECTOR
 2.00 X           0 0 0
(16) BOB BOLINGER
DIRECTOR
 2.00 X           0 0 0
(17) BRIAN SCOTT
DIRECTOR
 2.00 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) CECILIA SCOTT-STANFEL
DIRECTOR
 2.00 X           0 0 0
(19) CHRISTOPHER PANNACCIULLI
DIRECTOR
 2.00 X           0 0 0
(20) COREY BUCKNER
DIRECTOR
 2.00 X           0 0 0
(21) DANIEL PITTARD
DIRECTOR
 2.00 X           0 0 0
(22) DAVID DOWN
DIRECTOR
 2.00 X           0 0 0
(23) DEBBIE WAGNER
DIRECTOR
 2.00 X           0 0 0
(24) DREW SUTTER
DIRECTOR
 2.00 X           0 0 0
(25) ELISABETH EISNER
DIRECTOR
 2.00 X           0 0 0
(26) FREDERICK CLOSE MD
DIRECTOR
 2.00 X           0 0 0
(27) GORDON JOHNS
DIRECTOR
 2.00 X           0 0 0
(28) GREG KAMINSKY
DIRECTOR
 2.00 X           0 0 0
(29) GREG NOONAN
DIRECTOR
 2.00 X           0 0 0
(30) JACK MCGRORY
DIRECTOR
 2.00 X           0 0 0
(31) JAMES SIMSPSON
DIRECTOR
 2.00 X           0 0 0
(32) JEFFREY BUSBY
DIRECTOR
 2.00 X           0 0 0
(33) JOHN MAGUIRE
DIRECTOR
 2.00 X           0 0 0
(34) JOHN SARKISIAN
DIRECTOR
 2.00 X           0 0 0
(35) JOSEPH BENOIT
DIRECTOR
 2.00 X           0 0 0
(36) LAWRENCE SHEA
DIRECTOR
 2.00 X           0 0 0
(37) LOUIS MEZZULLO
DIRECTOR
 2.00 X           0 0 0
(38) MARK STEPHENS
DIRECTOR
 2.00 X           0 0 0
(39) MICHAEL SULLIVAN
DIRECTOR
 2.00 X           0 0 0
(40) MURRAY HUTCHISON
DIRECTOR
 2.00 X           0 0 0
(41) OSCAR PADILLA
DIRECTOR
 2.00 X           0 0 0
(42) PAT HYNDMAN
DIRECTOR
 2.00 X           0 0 0
(43) ROBER LOOMIS
DIRECTOR
 2.00 X           0 0 0
(44) ROBERT BAUCHMAN
DIRECTOR
 2.00 X           0 0 0
(45) RODNEY LANTHORNE
DIRECTOR
 2.00 X           0 0 0
(46) RONALD FERRARI
DIRECTOR
 2.00 X           0 0 0
(47) RUBY RANDALL
DIRECTOR
 2.00 X           0 0 0
(48) SCOTT FREE
DIRECTOR
 2.00 X           0 0 0
(49) STEVEN BERK
DIRECTOR
 2.00 X           0 0 0
(50) SYLVIA RIOS
DIRECTOR
 2.00 X           0 0 0
(51) TOM SUDBERRY JR
DIRECTOR
 2.00 X           0 0 0
(52) VERNON EVANS
DIRECTOR
 2.00 X           0 0 0
(53) VERNON HAWKINS
DIRECTOR
 2.00 X           0 0 0
(54) PAUL SULLIVAN
EVP/CFO & OPS
 60.00     X       272,660 0 46,711
(55) SHELLY MCTIGHE-RIPPENGALE
SVP DEVELOPMENT
 60.00     X       172,759 0 35,092
(56) STEVE ROWE
EVP/COO
 60.00     X       327,875 0 48,905
(57) DEBBIE MACDONALD
EXEC DIR - CRS
 60.00       X     203,222 0 33,302
(58) LISA D'ANGELO
VP-BRANCH EXEC
 60.00       X     161,375 0 29,448
(59) SUSAN HIGHT
VP-BRANCH EXEC
 60.00       X     241,917 0 44,067
(60) ALFREDO VELASCO
BRANCH EXEC
 60.00         X   178,945 0 36,949
(61) BERNIE PORTER
SVP GENL COUNSEL
 60.00         X   192,572 0 39,945
(62) CHRISTINA WILLIAMS
BRANCH EXEC
 60.00         X   200,803 0 31,936
(63) JOHN MERRITT
SVP MIS
 60.00         X   179,585 0 27,631
(64) SAM WURTZBACHER
BRANCH EXEC
 60.00         X   230,746 0 42,943
(65) RICHARD CHAPEL
EVP (RETIRED 3/31/11)
 60.00           X 183,569 0 22,270
(66) RICHARD COLLATO
CEO (RETIRED 9/30/10)
 0.00           X 187,500 0 0
1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 3,277,700 0 485,089
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationMediumBullet34
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
Yes
 
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
MVP PARTNERS - UNIT W
DEPT LA 23322
PASADENA,CA911853322 		RENT 360,610
PRINCIPAL LIFE INS CO
PO BOX 310300
DES MOINES,IA50331 		RENT 310,338
MCWIN CORP
PO BOX 2316
CARLSBAD,CA92018 		RENT 220,491
FISHER & PHILLIPS LLP
4747 EXECUTIVE DRIVE STE 1000
SAN DIEGO,CA92121 		LEGAL SERVICES 206,477
WULFFHART MICHAEL ARI
3233 MARKET ST
SAN DIEGO,CA92102 		SPECIALTY CAMPS 195,026
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet12
Form 990 (2011)
Form 990 (2011)
Page 9
Part VIII
Statement of Revenue
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512, 513, or 514
Contributions, Gifts, Grants and Other Similar Amounts 1a Federated campaigns..1a  
b Membership dues....1b  
c Fundraising events....1c 13,619,000
d Related organizations...1d  
e Government grants (contributions)1e 43,691,000
f All other contributions, gifts, grants, and
similar amounts not included above1f 		 
g Noncash contributions included in lines 1a-1f:$  
h Total. Add lines 1a-1f.......MediumBullet 57,310,000
Program Service Revenue Business Code
2a PROGRAM SERVICE FEES 900,099 49,300,000 49,300,000    
b MEMBERSHIP DUES 900,099 27,016,000 27,016,000    
c
d
e
f All other program service revenue . 0 0 0 0
g Total. Add lines 2a–2f........MediumBullet 76,316,000
Other Revenue 3 Investment income (including dividends, interest
and other similar amounts).....MediumBullet 659,000     659,000
4 Income from investment of tax-exempt bond proceeds..MediumBullet 0      
5 Royalties............MediumBullet 0      
(i) Real (ii) Personal
6a Gross rents    
b Less: rental expenses    
c Rental income or (loss) 0 0
d Net rental income or (loss).......MediumBullet 0      
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 13,422,000  
b Less: cost or other basis and sales expenses 13,110,000  
c Gain or (loss) 312,000 0
d Net gain or (loss)..........MediumBullet 312,000     312,000
8a Gross income from fundraising events (not including
$  
of contributions reported on line 1c). See Part IV, line 18 ...
a 2,728,000
b Less: direct expenses ...b 1,680,000
c Net income or (loss) from fundraising events..MediumBullet 1,048,000   1,048,000
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 0      
10a Gross sales of inventory, less
returns and allowances .
a 380,000
b Less: cost of goods sold ..b  
c Net income or (loss) from sales of inventory..MediumBullet 380,000     380,000
Miscellaneous Revenue Business Code
11a            
b            
c            
d All other revenue .... 0 0 0 0
e Total. Add lines 11a–11d ......MediumBullet 0
12 Total revenue. See Instructions....MediumBullet 136,025,000 76,316,000 0 2,399,000
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 0  
2 Grants and other assistance to individuals in the United States. See Part IV, line 22 0  
3 Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16 30,000 30,000
4 Benefits paid to or for members 0  
5 Compensation of current officers, directors, trustees, and key employees .... 2,616,000 516,000 1,774,000 326,000
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .... 0      
7 Other salaries and wages 57,934,000 53,966,000 3,258,000 710,000
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 3,943,000 3,473,000 392,000 78,000
9 Other employee benefits ....... 3,344,000 3,055,000 245,000 44,000
10 Payroll taxes ........... 5,426,000 4,850,000 482,000 94,000
11 Fees for services (non-employees):        
a Management ...... 0      
b Legal ......... 0      
c Accounting ........... 113,000   113,000  
d Lobbying ........... 0      
e Professional fundraising. See Part IV, line 17.. 0  
f Investment management fees ...... 122,000   122,000  
g Other .......... 31,488,000 31,143,000 153,000 192,000
12 Advertising and promotion .... 1,242,000 986,000 203,000 53,000
13 Office expenses ....... 1,315,000 1,172,000 132,000 11,000
14 Information technology ...... 0      
15 Royalties .. 0      
16 Occupancy ........... 6,592,000 6,352,000 240,000  
17 Travel ............ 1,484,000 1,414,000 67,000 3,000
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ...... 0      
19 Conferences, conventions, and meetings .... 1,014,000 737,000 222,000 55,000
20 Interest ........... 0      
21 Payments to affiliates ....... 279,000 279,000    
22 Depreciation, depletion, and amortization ..... 6,083,000 5,817,000 266,000  
23 Insurance .............. 588,000 529,000 59,000  
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 5,649,000 5,397,000 60,000 192,000
b MISCELLANEOUS 1,748,000 1,642,000 89,000 17,000
c RENT, MTCE & PCHSE OF QUIP 2,239,000 2,193,000 39,000 7,000
d PROV FOR DOUBTFUL RECEIVABLE 393,000 393,000    
e
f All other expenses 390,000 390,000 0 0
25 Total functional expenses. Add lines 1 through 24f 134,032,000 124,334,000 7,916,000 1,782,000
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). 0      
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 .......... 3,980,000 1 1,658,000
2 Savings and temporary cash investments ....... 6,564,000 2 7,366,000
3 Pledges and grants receivable, net ......... 4,113,000 3 5,192,000
4 Accounts receivable, net ......... 7,200,000 4 10,223,000
5 Receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L .......... 85,000 5 85,000
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 ..............   8  
9 Prepaid expenses and deferred charges ............ 648,000 9 932,000
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 153,954,000
b Less: accumulated depreciation. ..... 10b 50,804,000 103,614,000 10c 103,150,000
11 Investments—publicly traded securities .......... 37,951,000 11 41,166,000
12 Investments—other securities. See Part IV, line 11 ...... 0 12 0
13 Investments—program-related. See Part IV, line 11 .. 0 13 0
14 Intangible assets .........   14  
15 Other assets. See Part IV, line 11 ........... 4,842,000 15 173,000
16 Total assets. Add lines 1 through 15 (must equal line 34)... 168,997,000 16 169,945,000
Liabilities 17 Accounts payable and accrued expenses . 13,965,000 17 12,608,000
18 Grants payable ..........   18  
19 Deferred revenue .......... 7,263,000 19 7,376,000
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 ..   23  
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..... 1,063,000 25 1,212,000
26 Total liabilities. Add lines 17 through 25..... 22,291,000 26 21,196,000
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 ..... 132,383,000 27 137,538,000
28 Temporarily restricted net assets ..... 7,402,000 28 4,267,000
29 Permanently restricted net assets ..... 6,921,000 29 6,944,000
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 ..... 146,706,000 33 148,749,000
34 Total liabilities and net assets/fund balances ..... 168,997,000 34 169,945,000
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
136,025,000
2
Total expenses (must equal Part IX, column (A), line 25) ....
2
134,032,000
3
Revenue less expenses. Subtract line 2 from line 1 ...
3
1,993,000
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
146,706,000
5
Other changes in net assets or fund balances (explain in Schedule O) ...
5
50,000
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
148,749,000
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
 
No
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
Yes
 
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
Yes
 
Form 990 (2011)
Additional Data


Software ID: 11000230
Software Version: v2011.1.0
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
YMCA OF SAN DIEGO COUNTY
 
Employer identification number

95-2039198
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.") .... 53,724,000 51,118,000 58,674,000 64,446,000 57,310,000 285,272,000
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......           0
3 The value of services or facilities furnished by a governmental unit to the organization without charge..           0
4 Total. Add lines 1 through 3.. 53,724,000 51,118,000 58,674,000 64,446,000 57,310,000 285,272,000
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.           285,272,000
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.. 53,724,000 51,118,000 58,674,000 64,446,000 57,310,000 285,272,000
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. 1,585,000 1,264,000 843,000 750,000 659,000 5,101,000
9 Net income from unrelated business activities, whether or not the business is regularly carried on..           0
10 Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..           0
11 Total support (Add lines 7 through 10).           290,373,000
12
12
68,330,000
13
Section C. Computation of Public Support Percentage
14
14
98.240 %
15
15
97.930 %
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
OTHER INCOME, SCHEDULE A, PART II, LINE 10, DESCRIPTION - , COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - ;,
 
 
 
Schedule A (Form 990 or 990-EZ) 2011

Additional Data


Software ID: 11000230
Software Version: v2011.1.0
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
YMCA OF SAN DIEGO COUNTY
 
Employer identification number

95-2039198
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
YMCA OF SAN DIEGO COUNTY
  		Employer identification number

95-2039198
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
YMCA OF SAN DIEGO COUNTY
  		Employer identification number

95-2039198
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
YMCA OF SAN DIEGO COUNTY
  		Employer identification number

95-2039198
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: 11000230
Software Version: v2011.1.0
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
YMCA OF SAN DIEGO COUNTY
 
Employer identification number

95-2039198
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  
b Total acreage restricted by conservation easements .................. 2b  
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 Bullet  
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 .... 25,339,000 17,818,000 14,931,000 16,268,000
b Contributions ........ 1,201,000 3,359,000 1,293,000 1,877,000
c Net investment earnings, gains, and losses ... 921,000 4,764,000 1,942,000 -2,847,000
d Grants or scholarships .....        
e Other expenditures for facilities
and programs ........ 		1,292,000 602,000 348,000 367,000
f Administrative expenses ....        
g End of year balance ...... 26,169,000 25,339,000 17,818,000 14,931,000
2
Provide the estimated percentage of the year end balance (line 1g) held as:
a
Board designated or quasi-endowment SchDMd Bullet84.000 %
b
Permanent endowment SchDMd Bullet16.000 %
c
Temporarily restricted endowment SchDMd Bullet0 %
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
 
 
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 ................. 15,990,000   15,990,000
b Buildings ................ 98,685,000   29,299,000 69,386,000
c Leasehold improvements ............ 23,257,000   11,674,000 11,583,000
d Equipment ................ 14,635,000   9,831,000 4,804,000
e Other ................. 1,387,000     1,387,000
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......SchDMdBullet 103,150,000
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 0
GIFT ANNUITIES PAYABLE 755,000
CONDITIONAL PLDG RCTS PAYABLE 396,000
NOTES PAYABLE - CITY OF SD 61,000






Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 1,212,000
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) .................... 1 136,025,000
2 Total expenses (Form 990, Part IX, column (A), line 25) ..................... 2 134,032,000
3 Excess or (deficit) for the year. Subtract line 2 from line 1 ............. 3 1,993,000
4 Net unrealized gains (losses) on investments .......................... 4  
5 Donated services and use of facilities ............................. 5 1,959,000
6 Investment expenses ................................... 6  
7 Prior period adjustments .................................. 7  
8 Other (Describe in Part XIV.) ................................. 8 0
9 Total adjustments (net). Add lines 4 through 8 ......................... 9 1,959,000
10 Excess or (deficit) for the year per financial statements. Combine lines 3 and 9 ......... 10 3,952,000
Part XII Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
1 Total revenue, gains, and other support per audited financial statements ....... 1 137,984,000
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains on investments .......... 2a  
b Donated services and use of facilities ......... 2b 1,959,000
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIV.) ............ 2d 0
e Add lines 2a through 2d ..................... 2e 1,959,000
3 Subtract line 2e from line 1..................... 3 136,025,000
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 0
c Add lines 4a and 4b....................... 4c 0
5 Total Revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 136,025,000
Part XIII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
1 Total expenses and losses per audited financial statements ............. 1 135,991,000
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a 1,959,000
b Prior year adjustments .............. 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIV.) ............ 2d 0
e Add lines 2a through 2d...................... 2e 1,959,000
3 Subtract line 2e from line 1..................... 3 134,032,000
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 0
c Add lines 4a and 4b....................... 4c 0
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 134,032,000
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
Intended uses of endowment funds Schedule D, Part V, Line 4 THE ASSOCIATION'S ENDOWMENT FUND INCLUDES APPROXIMATELY 120 INDIVIDUAL FUNDS ESTABLISHED BY DONORS FOR A VARIETY OF DIFFERENT PUPOSES. THE ENDOWMENT FUND'S EARNINGS ARE USED TO SUPPORT VARIOUS YMCA PROGRAMS, INCLUDING YOUTH SPORTS, RESIDENT CMPING, DAY CAMPING, CHILD CARE, GANG AND DRUG ABUSE PEVENTION, COUNSELING, AND OTHER SOCIAL SERVICE PROGRAMS. ALL ENDOWMENT FUND EARNINGS ARE USED STRICTLY IN ACCORD WITH THE DONOR'S INTENTIONS.
Schedule D (Form 990) 2011

Additional Data


Software ID: 11000230
Software Version: v2011.1.0




SCHEDULE F(Form 990)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right pointing arrow large image Complete if the organization answered "Yes" to Form 990,Part IV, line 14b, 15, or 16.Right pointing arrow large image Attach to Form 990. Right pointing arrow large image See separate instructions.
OMB No. 1545-0047
2011
Open to Public Inspection
Name of the organization
YMCA OF SAN DIEGO COUNTY
 
Employer identification number

95-2039198
Part I
General Information on Activities Outside the United States. Complete if the organization answered
“Yes” to Form 990, Part IV, line 14b.
1
For grantmakers. Does the organization maintain records to substantiate the amount of its grants
and other assistance, the grantees' eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? ..............................
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other
assistance outside the United States.
3
Activites per Region. (Use Part V if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees or agents in region or independent contractors (d) Activities conducted in region (by type) (e.g., fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in region		 (f) Total
expenditures for region/investments
in region
           
           
           
           
           
           
           
           
           
           
           
           
           
           
           
           
           
3a Sub-total .....      
b Total from continuation sheets to Part I ...      
c Totals (add lines 3a and 3b)      
For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2011
Schedule F (Form 990) 2011
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" to Form 990,
Part IV, line 15, for any recipient who received more than $5,000. Check this box if no one recipient received more than $5,000 ........ MediumBullet
Use Part V if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)		 (c) Region (d) Purpose of
grant 		(e) Amount of
cash grant 		(f) Manner of
cash
disbursement 		(g) Amount of
of non-cash
assistance 		(h) Description
of non-cash
assistance 		(i) Method of
valuation
(book, FMV,
appraisal, other)
NORTH AMERICA (CANADA & MEXICO ONLY) ORGANIZATIONAL SUPPORT 30,000 CHECK 0    
             
             
             
             
             
             
             
             
             
             
             
             
             
             
             
2
Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .....MediumBullet
 
3
Enter total number of other organizations or entities ........................MediumBullet
 
Schedule F (Form 990) 2011
Schedule F (Form 990) 2011Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 16.
Use Part V if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant 		(e) Manner of cash
disbursement 		(f) Amount of
non-cash
assistance 		(g) Description
of non-cash
assistance 		(h) Method of
valuation
(book, FMV,
appraisal, other)
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) 2011
Schedule F (Form 990) 2011
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 926 (see instructions for Form 926).................
2 Did the organization have an interest in a foreign trust during the tax year? If " Yes," the organization may be required to file Form 3520 and/or Form 3520-A. (see instructions for Forms 3520 and 3520-A)..........
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with respect to Certain Foreign Corporations. (see instructions for Form 5471)..............................
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If "Yes," the organization may be required to file Form 8621, Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see instructions for Form 8621)
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with respect to Certain Foreign Partnerships. (see instructions for Form 8865)....................................
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to file Form 5713, International Boycott Report (see instructions for Form 5713)................................................
Schedule F (Form 990) 2011
Schedule F (Form 990) 2011
Page 5
Part V
Supplemental Information
Complete this part to provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information (see instructions).
Identifier ReturnReference Explanation
Method used to account for grants on organization's financial statements Schedule F, Part II, Line 1 NORTH AMERICA (CANADA & MEXICO ONLY): ACCRUAL
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
Schedule F (Form 990) 2011
Additional Data


Software ID: 11000230
Software Version: v2011.1.0



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
YMCA OF SAN DIEGO COUNTY
 
Employer identification number

95-2039198
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

TRIBUTE DINNER
(event type) 		(b) Event #2

ROOF RAISERS
(event type) 		(c) Other Events

72
(total number) 		(d) Total Events
(Add col. (a) through col. (c))
VerticalRevenue 1 Gross receipts . . . 336,000 274,000 2,118,000 2,728,000
2 Less: Charitable
contributions . . . 		      0
3 Gross income (line 1
minus line 2) . . . 		336,000 274,000 2,118,000 2,728,000
VerticalDirectExpenses 4 Cash prizes . . .       0
5 Non-cash prizes . .       0
6 Rent/facility costs . .       0
7 Food and beverages . .       0
8 Entertainment . . .       0
9 Other direct expenses . 167,000 184,000 1,329,000 1,680,000
10 Direct expense summary. Add lines 4 through 9 in column (d) ........... right arrow 1,680,000
11 Net income summary. Combine lines 3 and 10 in column (d)............ right arrow 1,048,000
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: 11000230
Software Version: v2011.1.0
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
YMCA OF SAN DIEGO COUNTY
 
Employer identification number

95-2039198
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
Yes
 
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
Yes
 
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
Yes
 
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
Yes
 
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) BARON HERDELIN-DOWHERTY (i)
(ii)		 399,672
0 		81,000
0 		63,500
0 		29,400
0 		16,490
0 		590,062
0 		0
0
(2) RICHARD COLLATO (i)
(ii)		 187,500
0 		0
0 		0
0 		0
0 		0
0 		187,500
0 		111,310
0
(3) RICHARD CHAPEL (i)
(ii)		 64,388
0 		90,000
0 		29,181
0 		18,586
0 		3,684
0 		205,839
0 		0
0
(4) STEVE ROWE (i)
(ii)		 263,776
0 		35,000
0 		29,099
0 		29,400
0 		19,505
0 		376,780
0 		0
0
(5) PAUL SULLIVAN (i)
(ii)		 252,660
0 		20,000
0 		0
0 		29,400
0 		17,311
0 		319,371
0 		0
0
(6) SHELLY MCTIGHE-RIPPENGALE (i)
(ii)		 163,259
0 		9,500
0 		0
0 		21,402
0 		13,690
0 		207,851
0 		0
0
(7) SUSAN HIGHT (i)
(ii)		 239,417
0 		2,500
0 		0
0 		29,030
0 		15,037
0 		285,984
0 		0
0
(8) LISA D'ANGELO (i)
(ii)		 158,875
0 		2,500
0 		0
0 		19,423
0 		10,025
0 		190,823
0 		0
0
(9) DEBBIE MACDONALD (i)
(ii)		 200,822
0 		0
0 		2,400
0 		24,559
0 		8,743
0 		236,524
0 		0
0
(10) SAM WURTZBACHER (i)
(ii)		 220,746
0 		10,000
0 		0
0 		28,344
0 		14,599
0 		273,689
0 		0
0
(11) CHRISTINA WILLIAMS (i)
(ii)		 200,803
0 		0
0 		0
0 		24,419
0 		7,517
0 		232,739
0 		0
0
(12) BERNIE PORTER (i)
(ii)		 172,807
0 		19,765
0 		0
0 		23,971
0 		15,974
0 		232,517
0 		0
0
(13) JOHN MERRITT (i)
(ii)		 179,585
0 		0
0 		0
0 		21,734
0 		5,897
0 		207,216
0 		0
0
(14) ALFREDO VELASCO (i)
(ii)		 176,445
0 		2,500
0 		0
0 		22,259
0 		14,690
0 		215,894
0 		0
0


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
Supplemental nonqualified retirement plan Schedule J, Part I, Line 4b IN FY12, RICHARD COLLATO RECEIVED A PAYMENT OF $111,310 OF TAXABLE COMPENSATION AND $584,142 OF ACCRUED INTEREST FROM A NON-QUALIFIED DEFERRED COMPENSATION AGREEMENT FOLLOWING HIS RETIREMENT FROM THE YMCA OF SAN DIEGO COUNTY ON SEPTEMBER 30, 2010.
Payments on contract that is subject to the initial contract exception Schedule J, Part I, Line 8 BARON HERDELIN-DOHERTY WAS HIRED AS CEO ON OCTOBER 1, 2010 UNDER A NEW EMPLOYMENT CONTRACT. SEE ALSO THE EXPLANATION OF COMPENSATION BELOW.
EXPLANATION OF COMPENSATION SCHEDULE J, PART II RICHARD COLLATO, FORMER PRESIDENT & CEO, RETIRED ON SEPTEMBER 30, 2010. MR. COLLATO WAS RETAINED BY THE ASSOCIATION UNDER A CONSULTING CONTRACT AS AN INDEPENDENT CONTRACTOR FOR ONE YEAR FOLLOWING HIS RETIREMENT TO ASSIST IN THE LEADERSHIP TRANSITION. IN ACCORDANCE WITH THE TERMS OF THE CONSULTING CONTRACT, MR. COLLATO WAS PAID $62,500 PER QUARTER THROUGH SEPTEMBER 30, 2011. BARON HERDELIN-DOHERTY WAS HIRED AS PRESIDENT & CEO UNDER A NEW EMPLOYMENT AGREEMENT ON OCTOBER 4, 2010. THIS NEW AGREEMENT WAS APPROVED IN EXECUTIVE SESSION, WITH THE PRESIDENT NOT PRESENT, BY THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMPENSATION COMMITTEE IS COMPOSED OF SEVEN INDEPENDENT VOLUNTEER MEMBERS OF THE BOARD OF DIRECTORS. THE TERM OF THIS NEW EMPLOYMENT CONTRACT IS OCTOBER 4, 2010 THROUGH JUNE 30, 2015. IN ACCORDANCE WITH THE TERMS OF THIS NEW EMPLOYMENT AGREEMENT MR. HERDELIN-DOHERTY'S BASE COMPENSATION WAS $34,667 PER MONTH FROM JULY 1, 2011 THROUGH JUNE 30, 2012. ALSO, IN ACCORDANCE WITH THE TERMS OF HIS EMPLOYMENT CONTRACT, MR. HERDELIN-DOHERTY WAS AWARDED $81,000 IN JUNE, 2011 FOR PERFORMANCE AGAINST PREDETERMINED MEASURABLE GOALS. IN FURTHER ACCORDANCE WITH THE TERMS OF HIS EMPLOYMENT CONTRACT, MR. HERDELIN-DOHERTY WAS GRANTED IN FEBRUARY, 2011 A ONE-TIME RELOCATION-RELATED PAYMENT OF $63,500 TO ASSIST HIM WITH HIS RELOCATION TO SAN DIEGO. WHEN STEVE ROWE WAS PROMOTED TO COO IN MARCH 2011 HIS ACCUMULATED ACCRUED VACATION TIME WAS PAID OUT TO HIM IN ACCORDANCE WITH YMCA PERSONNEL POLICY, WHICH RESULTED IN $29,099 OF GROSS TAXABLE COMPENSATION. RICHARD CHAPEL, FORMER COO, RETIRED ON MARCH 31, 2011. MR. CHAPEL WAS EMPLOYED UNDER AN EMPLOYMENT RETENTION AGREEMENT DATED JUNE 7, 2010 FOR THE PERIOD JULY 1, 2010 THROUGH MARCH 31, 2011, WHICH WAS APPROVED BY THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS. IN ACCORDANCE WITH THE EMPLOYMENT RETENTION AGREEMENT MR. CHAPEL'S BASE COMPENSATION WAS $20,083 PER MONTH. IN FURTHER ACCORDANCE WITH THE AGREEMENT, MR. CHAPEL WAS GRANTED A ONE TIME EMPLOYMENT RETENTION PAYMENT OF $90,000 ON MARCH 31, 2011 FOR COMPLETION OF THE FULL TERM OF THE AGREEMENT. IN ADDITION, MR. CHAPEL RECEIVED $29,181 IN MARCH 2011 REPRESENTING PAYMENT OF HIS ACCRUED VACATION AND HOLIDAY PAY UPON HIS RETIREMENT IN ACCORDANCE WITH THE YMCA'S NORMAL PERSONNEL POLICIES. CONTRIBUTIONS ARE MADE BY THE ASSOCIATION TO THE YMCA NATIONAL RETIREMENT FUND (A SEPARATE TAX-EXEMPT CORPORATION) FOR ALL ELIGIBLE EMPLOYEES IN THE AMOUNT OF 12% OF COMPENSATION. THE ASSOCIATION ALSO MAINTAINS AN EMPLOYEE HEALTH AND WELFARE BENEFIT PLAN FOR ALL ELIGIBLE EMPLOYEES. UNDER THAT PLAN, EMPLOYEES MAY ELECT TO PARTICIPATE IN TWO SEPARATE HMO HEALTH PLANS. THE AMOUNT OF BENEFIT TO EACH EMPLOYEE DEPENDS UPON THE PLAN SELECTED AND WHETHER OR NOT THE EMPLOYEE ELECTS TO COVER THEIR DEPENDENTS.
Schedule J (Form 990) 2011

Additional Data


Software ID: 11000230
Software Version: v2011.1.0
Schedule L
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Transactions with Interested Persons
MediumBullet Complete if the organization answered
"Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c,
or Form 990-EZ, Part V lines 38a or 40b.
MediumBullet Attach to Form 990 or Form 990-EZ. MediumBulletSee separate instructions.
OMB No. 1545-0047
2011
Open to Public Inspection
Name of the organization
YMCA OF SAN DIEGO COUNTY
 
Employer identification number

95-2039198
Part I
Excess Benefit Transactions (section 501(c)(3) and section 501 (c)(4) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.
1(a) Name of disqualified person (b) Description of transaction (c) Corrected?
Yes No





2
Enter the amount of tax imposed on the organization managers or disqualified persons during the year under section 4958. ......................... Bullet Image$
 
3
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ....... Bullet Image$
 

Part II
Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 26, or Form 990-EZ, Part V, line 38a.
(a) Name of interested person and purpose (b) Loan to or from the organization? (c)Original principal amount (d)Balance due (e) In default? (f) Approved by board or committee? (g)Written agreement?
To From Yes No Yes No Yes No
(1) BARON HERDELIN-DOHERTY
 
TO ASSIST WITH HOME PURCHASE ON RELOCATION 		  X 85,000 85,000   No Yes   Yes  
Total ...............Small Bullet $ 85,000
Part III
Grants or Assistance Benefitting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.
(a) Name of interested person (b)Relationship between interested person and the organization (c)Amount of grant or type of assistance
For Privacy Act and Paperwork Reduction Act Notice, see the
Instructions for Form 990 or 990-EZ.
Cat. No. 50056A
Schedule L (Form 990 or 990-EZ) 2011
Schedule L (Form 990 or 990-EZ) 2011
Page 2
Part IV
Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues?
Yes No
(1) JOSEPH BENOIT EVP UNION BANK
  		YMCA BOARD MEMBER 61,500 YMCA PAYS UNION BANK FEES FOR BANKING AND TREASURY MANAGEMENT SERVICES   No
(2) TRINDL REEVES PRINCIPAL BARNEY & BARNEY
  		YMCA BOARD MEMBER 130,000 BARNEY & BARNEY IS THE Y'S INSURANCE BROKER   No
(3) MICHAEL SULLIVAN SVP WELLS FARGO
  		YMCA BOARD MEMBER 45,000 WELLS FARGO PROVIDES MERCHANT CARD SERVICES TO THE YMCA   No
(4) SCOTT DRURY VP-HR SAN DIEGO GAS & ELECTRIC
  		YMCA BOARD MEMBER 1,676,000 SAN DIEGO GAS & ELECTRIC PROVIDES UTILITIES & SERVICES TO THE YMCA   No
Part V
Supplemental Information
Complete this part to provide additional information for responses to questions on Schedule L (see instructions).
Identifier Return Reference Explanation
LOAN TO CEO SCHEDULE L, PART II BARON HERDELIN-DOHERTY WAS EMPLOYED AS CEO AND PRESIDENT ON OCTOBER 4, 2010 UNDER AN EMPLOYMENT CONTRACT APPROVED BY THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS. IN ACCORDANCE WITH THIS EMPLOYMENT CONTRACT, THE YMCA PROVIDED A LOAN TO MR. HERDELIN-DOHERTY TO HELP OFFSET THE DIFFERENTIAL IN HOUSING COSTS FROM HIS RELOCATION TO SAN DIEGO FROM SAN ANTONIO, TX. THE LOAN IS EVIDENCED BY A PROMISSORY NOTE AND SECURED BY A DEED OF TRUST.
Schedule L (Form 990 or 990-EZ) 2011

Additional Data


Software ID: 11000230
Software Version: v2011.1.0




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
YMCA OF SAN DIEGO COUNTY
 
Employer identification number

95-2039198
Identifier Return Reference Explanation
Delegate broad authority to a committee Form 990, Part VI, Section A, Line 1a THE EXECUTIVE COMMITTEE IS COMPOSED OF 16 BOARD MEMBERS, INCLUDING THE BOARD CHAIR, PAST CHAIR, AND VICE CHAIRS. THE EXECUTIVE COMMITTEE MEETS ONLY AS NEEDED IN ABSENCE OF A BOARD MEETING AND TO DEAL WITH SPECIAL ISSUES/CRISES.
Family/business relationships amongst interested persons Form 990, Part VI, Section A, Line 2 JEFF BUSBY AND GLENN CARLSON - BUSINESS RELATIONSHIP
Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b THE IRS 990 IS PREPARED AND REVIEWED BY MANAGEMENT BEFORE MAKING AN ELECTRONIC COPY AVAILABLE TO ALL BOARD MEMBERS PRIOR TO FILING WITH THE IRS. THE DRAFT FORM 990 IS DISCUSSED AT A REGULAR BOARD OF DIRECTORS MEETING TO ENSURE CONSENSUS BEFORE FILING WITH THE IRS.
Conflict of interest policy Form 990, Part VI, Section B, Line 12c IN ADDITION TO REQUIRING COMPLETION OF AN ANNUAL DISCLOSURE QUESTIONNAIRE, THE ASSOCIATION REGULARLY REMINDS BOARD MEMBERS AND KEY STAFF OF THEIR RESPONSIBILITY TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST AND TO RECUSE THEMSELVES FROM DECISIONS OR ACTIONS THAT MIGHT BE IN CONFLICT WITH THE ASSOCIATION'S INTERESTS.
Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a PROCESS FOR ESTABLISHING MANAGEMENT COMPENSATION: THE EXECUTIVE COMPENSATION COMMITTEE, UNDER AUTHORITY DELEGATED BY THE BOARD OF DIRECTORS , CONDUCTS AN INDEPENDENT REVIEW OF THE TOTAL COMPENSATION OF SENIOR EXECUTIVES WHO ARE DETERMINED TO COME UNDER THE INTERMEDIATE SANCTIONS REGULATIONS, OTHER "DISQUALIFIED PERSONS" IF ANY, AND SENIOR EXECUTIVES NAMED IN THE CALIFORNIA NONPROFIT INTEGRITY ACT OF 2004. THE REVIEW INCLUDES A DETERMINATION OF THE REASONABLENESS OF COMPENSATION IN LIGHT OF WHAT IS PAID TO SIMILARLY SITUATED EXECUTIVES AT OTHER ORGANIZATIONS, BOTH FOR-PROFIT AND NOT-FOR-PROFIT. IN ORDER TO ASSESS REASONABLENESS, THE REVIEW HAPPENS AT LEAST ANNUALLY AND IS BASED UPON COMPARATIVE COMPENSATION ANALYSES UTILIZING PROFESSIONALLY PREPARED EXTERNAL COMPENSATION REPORTS THAT ARE SPECIFIC TO FOR-PROFIT AND NOT-FOR-PROFIT ORGANIZATIONS, AND REPORTS THAT ARE SPECIFIC TO YMCAS THROUGHOUT THE USA. RECORDS OF THIS PROCESS ARE PRESERVED AS REQUIRED BY IRS REGS. THE EXECUTIVE COMPENSATION COMMITTEE REPORTS TO THE BOARD OF DIRECTORS AT LEAST ANNUALLY REGARDING THE RESULTS OF THEIR REVIEW.
Process used to establish compensation of other officers/key employees Form 990, Part VI, Section B, Line 15b SEE ABOVE
Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 THE ASSOCIATION MAKES ALL REQUIRED DOCUMENTS AVAILABLE UPON REQUEST AT THE ASSOCIATION'S HEADQUARTERS OFFICE.
Other changes in net assets or fund balances Form 990, Part XI, Line 5 NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS - 50000;
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

Additional Data


Software ID: 11000230
Software Version: v2011.1.0