Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2011
Open to Public Inspection
Name of the organization
FREEDOM VALLEY YMCA
Employer identification number
23-1401544
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 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.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2011.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2010.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2011.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 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.") .
3,993,027
2,725,290
1,590,082
1,761,472
1,733,588
11,803,459
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......
19,833,641
22,382,432
21,714,114
22,473,005
22,748,476
109,151,668
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
0
0
0
0
0
0
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
0
0
0
0
0
0
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
0
0
0
0
0
6
Total. Add lines 1 through 5.
23,826,668
25,107,722
23,304,196
24,234,477
24,482,064
120,955,127
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
61,835
39,958
24,000
44,855
47,881
218,529
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
0
915,000
0
0
0
915,000
c
Add lines 7a and 7b..
61,835
954,958
24,000
44,855
47,881
1,133,529
8
Public Support (Subtract line 7c from line 6.)
119,821,598
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...
23,826,668
25,107,722
23,304,196
24,234,477
24,482,064
120,955,127
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
298,858
217,441
204,719
225,318
167,912
1,114,248
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
0
0
0
0
0
0
c
Add lines 10a and 10b.
298,858
217,441
204,719
225,318
167,912
1,114,248
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
0
0
0
0
0
0
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
18,000
24,274
3,717
0
15,786
61,777
13
Total support (Add lines 9, 10c, 11 and 12.).
24,143,526
25,349,437
23,512,632
24,459,795
24,665,762
122,131,152
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2011 (line 8 column (f) divided by line 13 column (f))
.........
15
98.109 %
16
Public support percentage from 2010 Schedule A, Part III, line 15
...............
16
97.78 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2011 (line 10c column (f) divided by line 13 column (f))
......
17
0.912 %
18
Investment income percentage from 2010 Schedule A, Part III, line 17
.............
18
1.19 %
19a
33 1/3% support tests—2011.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2010.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 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
$18,000 Insurance Claim proceeds; $24,274 Insurance Claim proceeds; $1,595 Insurance Claim proceeds; $2,122 Sale of vehicle; $15,786 Insurance proceeds
Schedule A (Form 990 or 990-EZ) 2011
Additional Data
Software ID:
11000129
Software Version:
v1.00
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2011
Open to Public Inspection
Name of the organization
FREEDOM VALLEY YMCA
Employer identification number
23-1401544
Identifier
Return Reference
Explanation
F990_P01_S00_L01
Form 990, Part I, Line 1
We provide programs and services to a population of over 350,000 in municipalities within a 350 square mile area. Last year we served over 50,000 members. Our members represent all areas of our community in socioeconmic status, cultural and ethnic backgrounds, religious affiliations, family structures and occupations. We firmly believe everyone belongs to the YMCA. During FY 12, over $2.7 million in direct and indirect financial assistance was awarded to those in need. The 5 branches of the Freedom Valley YMCA facilities offer the following: Daniel J. Detwiler Phoenixville YMCA encompasses 51 acres, located in Chester County, Phoenixville, PA. This facility includes stat-of-the-art wellness center, Bradley S. Thomson Activity Center with 3 gymnasiums and multi-purpose space, childwatch rooms and playground, 3 outdoor pools with water slides, 2 indoor pools, whirlpool, steam room and sauna, 2 double gymnasiums, 2 racquetball courts, 2 indoor elevated walking and jogging tracks, preschool childcare center, exercise studios, cycling room and an intergenerational center. Spring Valley Branch, located in Montgomery County, Limerick, PA offers: an outdoor pool complex with water slides, enclosed spray pad, 2 double gymnasiums, whirlpool and sauna, outdoor walking trail, indoor cafe, traverse rock wall, and childwatch. Pottstown YMCA is located in Montgomery County, PA in the Borough of Pottstown. Pottstown YMCA has a proud history and heritage dating back to 1880. The facility includes: fitness/wellness center with Nautilus, free weight and cardio equipment, 2 indoor pools, indoor track, 2 gymnasiums, racquetball courts, child development center, sauna, whirlpool and steam room, kids zone, and childwatch. The Pottstown Area Senior Citizens Center is also housed in the YMCA building. Audubon YMCA is located in Montgomery County, West Norriton, PA. This branch also brings YMCA services, activities, and mission to convenient locations in the Borough of Norristown. Swim lessons and recreational swimming is offered at the local high school. The facility includes: wellness center, full circuit of strength training equipment, free weight area, cardio machines with Direct TV and personal screens, spinning room, childcare center, childwatch and all purpose exercise room. Upper Perkiomen Valley YMCA is located in Montgomery County, PA in the Pennsburg Square Shopping Center. This branch offers state-of-the-art cardio equipment, full circuit of strength training equipment, Olympic free weight area, childwatch room, 2 large all purpose program rooms. Swimming classes and recreational swimming are offered at the local high school. This branch also operates an outdoor pool complex located in Upper Hanover Township. This complex includes 2 pools, baseball fields, pavilion, playground equipment, basketball and tennis courts and Xtreme Y skate park.
F990_P03_S00_L00a
Form 990, Part III (Cont. 1)
The purpose of Freedom Valley Young Mens Christian Association is to improve the quality of life in our community by offering programs, services and facilities that promote strong families, good health, fitness, wellness, community services, youth and adult development and equality for all. Our programs and services are offered to provide Youth Development, Healthy Living, and Social Responsibility to members of our community. We encourage sensitivity to the physical, mental and spiritual enhancement of all persons regardless of age, sex, race, religious affiliation or economic status. The goals of all YMCA programs and practices are to help participants grow as responsible members of families and communities; recognize that everybody is a child of God and worthy of respect; understand that well being means a healthy spirit, mind and body, build self esteem, an appreciation of one's own self-worth; work for worldwide understanding; develop skills for leadership; revere nature and the fullness of God's bounty, develop moral and ethical behavior based on Christian Principles. The Y makes accessible the support and opportunities that empower people and communities to learn, grow and thrive. With a focus on youth development, healthy living and social responsibility, the Y nurtures the potential of every youth and teen, improves the nation's health and well being, and provides opportunities to give back and support neighbors. We believe all kids deserve the opportunity to discover who they are and what they can achieve. That's why, through the Y, youth are cultivating the values, skills and relationships that lead to positive behaviors, better health and educational achievement. Freedom Valley YMCA brings families closer together, encourages good health and fosters connections through fitness, sports, fun and shared interest. As a result, youth, adults and families are receiving the support, guidance and resources needed to achieve greater health and well being for their spirit, mind and body. Freedom Valley YMCA has been listening and responding to our communities' most critical social needs by developing skills or emotional well being through: education and training, welcoming and connecting diverse demographic populations, building healthier communities through collaborations with policymakers. Freedom Valley YMCA fosters the care and respect all people need and deserve. Freedom Valley YMCA has its roots in a dream for a place where children, families, senior citizens and those who are physically challenged could find wholesome recreation, physical activities, community services and childcare in an atmosphere that promotes positive values. Our Financial Assistance Program allows us to fulfill this commitment to offer our programs, services, and membership to all members of the community. No one with determined financial need is turned away from participating in YMCA programs, services and membership. Over the past 14 years, Freedom Valley YMCA has provided nearly $18 million in assistance to more than 100,000 people in need.
F990_P06_S0A_L07b
Form 990, Part VI, Section A, Line 7b
Members of the Association elect members to the governing Board of Directors.
F990_P06_S0B_L11b
Form 990, Part VI, Section B, Line 11b
The Chairman of the Board Finance Committee was empowered to provide review and recommendation of the full Board. Form 990 is then reviewed with the CEO and full Board of Directors. All Board members will receive a copy of the Form 990.
F990_P06_S0B_L12c
Form 990, Part VI, Section B, Line 12c
After election of new Board of Directors for the next year, each Board member is asked to complete a Conflict of Interest form annually.
F990_P06_S0B_L15
Form 990, Part VI, Section B, Line 15
President & CEO: Freedom Valley YMCA has a salary administration plan. Salary follows the guidelines established by YMCA of the USA. YUSA recommends salary ranges based on the size of the YMCA. Freedom Valley YMCA Volunteer Personnel Committee meets annually to review and approve salary and increase.
F990_P06_S0C_L19
Form 990, Part VI, Section C, Line 19
Governing documents, Conflict of Interest Policy, and Financial Statements are available to the public upon request.
F990_P10_S00_L15
Form 990, Part X, Line 15
Other Assets consists of $33,066 of Loan Fees less Amortization
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.