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 private foundations)
MediumBullet Do not enter Social Security numbers on this form as it may be made public. By law, the IRS
generally cannot redact the information on the form.
MediumBullet Information about Form 990 and its instructions is at www.IRS.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
A For the 2013 calendar year, or tax year beginning 01-01-2013 , 2013, and ending 12-31-2013
BCheck if applicable:
CName of organization
YOUNG MEN'S CHRISTIAN ASSOCIATION SOUTHCOAST INC
 
Doing Business As
 
 
Number and street (or P.O. box if mail is not delivered to street address)
25 SOUTH WATER STREET
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
NEW BEDFORD, MA02740
D Employer identification number

04-2104749
E Telephone number

G Gross receipts $ 12,294,361
F Name and address of principal officer:
GARY SCHUYLER
25 SOUTH WATER STREET
NEW BEDFORD,MA02740
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
WWW.YMCASOUTHCOAST.ORG
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:
 
L Year of formation: 1883
M State of legal domicile: MA
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: YMCA SOUTHCOAST'S MISSION IS THE IMPROVEMENT OF THE SPIRITUAL, MENTAL, SOCIAL, EDUCATIONAL AND PHYSICAL CONDITIONS OF ALL PERSONS. FURTHERMORE, IT IS THE POLICY OF THE YMCA THAT NO ONE IS TURNED AWAY FOR AN INABILITY TO PAY. THE YMCA RECOGNIZES THE NEED TO SERVE ALL MEMBERS OF THE COMMUNITY, REGARDLESS OF THEIR ABILITY TO PAY THE FULL COST OF MEMBERSHIP. IN 2013, YMCA SOUTHCOAST PROVIDED A TOTAL OF $920,727 OF FINANCIAL ASSISTANCE AND SUBSIDIES.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 27
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 27
5 Total number of individuals employed in calendar year 2013 (Part V, line 2a) ...... 5 639
6 Total number of volunteers (estimate if necessary) ............. 6 2,000
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) ......... 1,001,081 4,011,615
9 Program service revenue (Part VIII, line 2g) ......... 6,992,334 7,464,554
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 50,490 117,528
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 123,560 127,745
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 8,167,465 11,721,442
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 0 123,675
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) 5,057,509 5,556,255
16a Professional fundraising fees (Part IX, column (A), line 11e)..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet154,619    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 3,174,440 3,313,628
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 8,231,949 8,993,558
19 Revenue less expenses. Subtract line 18 from line 12....... -64,484 2,727,884
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 19,491,443 27,791,165
21 Total liabilities (Part X, line 26)............. 8,888,391 15,544,202
22 Net assets or fund balances. Subtract line 21 from line 20..... 10,603,052 12,246,963
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 MediumBullet

Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ............
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y
Form 990 (2013)
Form 990 (2013)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III ..............
1
Briefly describe the organization’s mission: PUTTING CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT PROMOTE YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY. ALL PERSONS ARE WELCOME AT OUR YMCA REGARDLESS OF THEIR ABILITY TO PAY. OUR YMCA IS FOUNDED AND LED BY VOLUNTEERS FROM OUR COMMUNITY.
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 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 $ 1,839,016 including grants of $   ) (Revenue $ 2,149,504 )
PRESCHOOL & AFTERSCHOOL PROGRAMS:OUR YMCA PROVIDES HIGH QUALITY CARE AND EDUCATION BY PROVIDING COMPREHENSIVE ACTIVITIES FOR PRESCHOOL AND SCHOOL AGE CHILDREN. WE PROVIDE BOTH FULL TIME AND PART TIME OPTIONS TO SERVE A WIDE RANGE OF FAMILY SCHEDULING NEEDS. WE OPERATE 10 LICENSED EEC PRE-SCHOOL AND SCHOOL AGE CENTERS AT 7 DIFFERENT LOCATIONS. ALL PRESCHOOL AND AFTERSCHOOL STAFF ARE REQUIRED TO ATTEND AN INTENSIVE STAFF TRAINING THAT INCLUDES AGE-APPROPRIATE CURRICULUM, RISK MANAGEMENT, CHILD ABUSE PREVENTION AND CHILD CARE POLICIES, BEHAVIOR MANAGEMENT AND PROGRESSIVE DISCIPLINE, AND EMERGENCY PROCEDURES FOR MEDICAL EMERGENCIES. EACH STAFF MEMBER GOES THROUGH A RIGOROUS PRE-EMPLOYMENT SCREENING PROCESS THAT INCLUDES MASSACHUSETTS CRIMINAL AND SEXUAL OFFENDER BACKGROUND CHECKS (CORI AND SORI). FINANCIAL ASSISTANCE IS PROVIDED TO CHILDREN AND FAMILIES THAT QUALIFY, INCREASING ACCESS TO OUR PROGRAMS.
4b (Code:   ) (Expenses $ 5,997,102 including grants of $ 123,675 ) (Revenue $ 5,289,582 )
COMMUNITY SERVICEHELPING PEOPLE OF ALL AGES, ABILITIES AND ECONOMIC STATUS DEVELOP IN SPIRIT, MIND AND BODY IS AT THE CORE OF THE YMCA MOVEMENT. OUR PROGRAMS ARE DESIGNED TO HELP PEOPLE CREATE GOALS FOR SELF-IMPROVEMENT AND EMPHASIZE DISEASE PREVENTION THROUGH REGULAR EXERCISE, PROPER NUTRITION, STRESS MANAGEMENT AND HEALTH EDUCATION. THANKS TO THE SUPPORT OF OUR FRIENDS AND PARTNERS AT SOUTHCOAST HOSPITALS GROUP, WE ARE OFFERING SPECIALIZED PROGRAMS TO MEET COMMUNITY NEEDS SUCH AS LIVESTRONG AT THE YMCA (FOR CANCER SURVIVORS), DIABETES & CARDIAC TRANSITION, AND THE HEALTHY START BARIATRIC EXERCISE GROUP. WE OFFER AND REQUIRE OUR WELLNESS AND AQUATICS STAFF TO OBTAIN THE NECESSARY SPECIALIZED TRAINING AND CERTIFICATIONS. THE YMCA IS FOR YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY.AT YMCA SOUTHCOAST, SUMMER DAY CAMPING IS ABOUT HAVING FUN AND DEVELOPING SKILLS WHILE OFFERING OPPORTUNITIES THAT ALLOW CHILDREN TO GROW TO THEIR FULLEST POTENTIAL. WE DEVELOP CHARACTER AT CAMP BY TEACHING AND DEMONSTRATING OUR CORE VALUES OF HONESTY, RESPECT, CARING AND RESPONSIBILITY TO OUR CAMPERS. WE HAVE BEEN A LEADING PROVIDER OF QUALITY DAY CAMP PROGRAMS FOR OVER 50 YEARS. WE ARE PROUD THAT OUR CAMPS - METACOMET, FREDERICK DOUGLASS, NEP-IN-NAE AND MASSASOIT - HAVE ACHIEVED ACCREDITATION FROM THE AMERICAN CAMP ASSOCIATION (ACA). Y QUEQUECHAN IS AN EEC LICENSED CHILD CARE PROVIDER. ALL CAMP STAFF ARE REQUIRED TO ATTEND INTENSIVE STAFF TRAINING THAT INCLUDES RISK MANAGEMENT, CHILD ABUSE PREVENTION AND CHILD CARE POLICIES, BEHAVIOR MANAGEMENT AND PROGRESSIVE DISCIPLINE, EMERGENCY PROCEDURES FOR LOST CAMPERS, MEDICAL EMERGENCIES, AND SWIMMING DRILLS. EACH STAFF MEMBER GOES THROUGH A RIGOROUS PRE-EMPLOYMENT SCREENING PROCESS THAT INCLUDES MASSACHUSETTS CRIMINAL AND SEXUAL OFFENDER BACKGROUND CHECKS (CORI AND SORI).WE INCREASE ACCESS TO OUR CAMP THROUGH OUR MULTI-CHILD DISCOUNT PROGRAM AND FINANCIAL ASSISTANCE IS PROVIDED TO FAMILIES THAT QUALIFY.
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
(Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
SHARING THE HARVEST:OUR YMCA COMMUNITY INCLUDING THE CITIES OF NEW BEDFORD AND FALL RIVER IS LISTED AMONG THE AREAS WITH THE HIGHEST CONCENTRATIONS OF HUNGER IN MASSACHUSETTS. THE SHARING THE HARVEST YMCA COMMUNITY FARM PROJECT IS A GRASSROOTS EFFORT TO ALLEVIATE HUNGER FOR CHILDREN AND FAMILIES AT THE LOCAL LEVEL. WORKING WITH THE UNITED WAY, WE GROW VEGETABLES FOR FAMILIES IN NEED BY MOBILIZING VOLUNTEERS TO FARM FIELDS ON OUR DARTMOUTH PROPERTY. THE FRESH VEGETABLES ARE TO BE DISTRIBUTED BY THE HUNGER COMMISSION TO AREA FOOD PANTRIES, SOUP KITCHENS, AND OTHER EMERGENCY FEEDING PROGRAMS FROM FALL RIVER TO WAREHAM. THE CROP HARVESTED IN 2013 YIELDED 60,565 POUNDS OF PRODUCE, EQUIVALENT TO 242,000 MEALS. SHARING THE HARVEST IS A SOURCE OF VOLUNTEERISM AND COMMUNITY GATHERING FOR CHILDREN AS WELL AS ADULTS. MANY EDUCATIONAL COMPONENTS ARE BUILT INTO THE PROGRAM SO THAT VISITORS AND VOLUNTEERS UNDERSTAND WHERE THE FOOD COMES FROM, AND WHAT GOES INTO GROWING AND DISTRIBUTING IT. OVER 2,000 VOLUNTEERS OF ALL AGES, INCLUDING YOUTH FROM THE YMCA SUMMER CAMPS, WORKED 6,982 HOURS AT THE COMMUNITY FARM. MANY ORGANIZATIONS WORK TOGETHER ON THIS PROJECT TO ENSURE THAT IT CONTINUES TO GROW, FEED, EDUCATE AND INSPIRE CHILDREN AND ADULTS FOR YEARS TO COME.
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expensesMediumBullet7,836,118
Form 990 (2013)
Form 990 (2013)
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 (see instructions)? 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, or have a section 501(h) election in effect during the tax year? 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
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III Click to see attachment....................
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part VClick to see attachment......
10
Yes
 
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
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 VIIClick to see attachment.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment............
11d
Yes
 
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick 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 XClick to see attachment.........................
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If "Yes," complete Schedule D, Parts XI and XII 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 and XII is optional Click to see attachment
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E....
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States?.....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
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 (see instructions).... Click to see attachment
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............ Click to see attachment
18
Yes
 
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III................... Click to see attachment
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
Form 990 (2013)
Form 990 (2013)
Page 4
Part IV
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II... Click to see attachment
21
Yes
 
22
Did the organization report more than $5,000 of grants or other assistance to individuals in the United States on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........ Click to see attachment
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 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 lines 24b through 24d and complete Schedule K. If “No,” go to line 25a................ Click to see attachment
24a
Yes
 
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
No
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
 
No
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
No
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
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If so, complete Schedule L, Part II....................
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III.........
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV ..........................
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If "Yes,"
complete Schedule L, Part IV.....................
28b
 
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV...
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule 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........ Click to see attachment
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1........................ Click to see attachment
34
Yes
 
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
 
 
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............. Click to see attachment
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 VIClick to see attachment
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2013)
Form 990 (2013)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V ..............
Yes
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..
1a
16
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
 
 
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
639
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” to line 3b, 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, securities account, or other financial 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 as charitable contributions?...
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
 
No
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
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?..........................
7h
 
 
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. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the 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 amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
Form 990 (2013)
Form 990 (2013)
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 or note to any line 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 .....................
1a
27
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent ...................
1b
27
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 this 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
MA
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:
MediumBulletROBERT TRAHAN25 SOUTH WATER STREETNEW BEDFORDMA02740 (508) 996-9622
Form 990 (2013)
Form 990 (2013)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line 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. 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 organization compensated any current officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(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; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) PETER BULLARD........................................................................
CHAIRMAN
 1.00
.......................   		X   X       0 0 0
(2) KATHLEEN R CORKUM........................................................................
DIRECTOR
 .50
.......................   		X           0 0 0
(3) JAMES A MUSE........................................................................
DIRECTOR
 .50
.......................   		X           0 0 0
(4) THOMAS P CROTTY........................................................................
DIRECTOR
 .50
.......................   		X           0 0 0
(5) ELAINE ROBERTSON........................................................................
DIRECTOR
 .50
.......................   		X           0 0 0
(6) KENNETH A SHWARTZ........................................................................
DIRECTOR
 .50
.......................   		X           0 0 0
(7) ANA C DYER........................................................................
DIRECTOR
 .50
.......................   		X           0 0 0
(8) IRVING J GOSS........................................................................
DIRECTOR
 .50
.......................   		X           0 0 0
(9) ANNA CHRISTINA CABRAL........................................................................
DIRECTOR
 .50
.......................   		X           0 0 0
(10) JOHN P MATHIEU........................................................................
DIRECTOR
 .50
.......................   		X           0 0 0
(11) SUSAN HARRINGTON........................................................................
DIRECTOR
 .50
.......................   		X           0 0 0
(12) NANCY MCFADDEN........................................................................
DIRECTOR
 .50
.......................   		X           0 0 0
(13) CHARLES N DECAS........................................................................
DIRECTOR
 .50
.......................   		X           0 0 0
(14) LAWRENCE T WILSON........................................................................
DIRECTOR
 .50
.......................   		X           0 0 0
(15) MARGARET D XIFARAS........................................................................
2ND VICE CHAIRMAN
 .50
.......................   		X   X       0 0 0
(16) BRIAN K BOWCOCK........................................................................
TREASURER
 .50
.......................   		X   X       0 0 0
(17) ROBERT R COYKENDALL........................................................................
CLERK
 .50
.......................   		X   X       0 0 0
Form 990 (2013)
Form 990 (2013)
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 (list any hours for related organizations below dotted line) 		(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; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) ARTHUR DEASCENTIS........................................................................
DIRECTOR
 .50
.......................   		X           0 0 0
(19) WILLIAM D ROTH........................................................................
DIRECTOR
 .50
.......................   		X           0 0 0
(20) DAVID WRIGHT........................................................................
DIRECTOR
 .50
.......................   		X           0 0 0
(21) MICHELLE KEITH........................................................................
DIRECTOR
 .50
.......................   		X           0 0 0
(22) STEVEN ROMSEY........................................................................
1ST VICE CHAIR
 .50
.......................   		X   X       0 0 0
(23) JOSEPH R COSTA........................................................................
DIRECTOR
 .50
.......................   		X           0 0 0
(24) STEVEN H GALAVOTTI........................................................................
DIRECTOR
 .50
.......................   		X           0 0 0
(25) ELISE U MOCK........................................................................
DIRECTOR
 .50
.......................   		X           0 0 0
(26) STEPHANIE MORAN........................................................................
DIRECTOR
 .50
.......................   		X           0 0 0
(27) GEOFFREY SWETT........................................................................
DIRECTOR
 .50
.......................   		X           0 0 0
(28) DAVID MILSTONE........................................................................
DIRECTOR
 .50
.......................   		X           0 0 0
(29) JOHN F QUINN........................................................................
DIRECTOR
 .50
.......................   		X           0 0 0
(30) GARY SCHUYLER........................................................................
CHIEF EXECUTIVE OFFICER
 40.00
.......................   		      X     176,996 0 28,439
(31) ROBERT A TRAHAN........................................................................
CHIEF FINANCIAL OFFICER
 40.00
.......................   		        X   116,910 0 22,858
(32) NANCY L BONELL........................................................................
CHIEF OPERATIONS OFFICER
 40.00
.......................   		        X   108,750 0 22,337
1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 402,656 0 73,634
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationMediumBullet3
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
TREMBLAY'S BUS CO284 MYRTLE STREETNEW BEDFORDMA02746 TRANSPORTATION 124,205
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet1
Form 990 (2013)
Form 990 (2013)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII .............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512-514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a 65,921
b Membership dues....1b  
c Fundraising events....1c  
d Related organizations...1d  
e Government grants (contributions)1e 584,369
f All other contributions, gifts, grants, and
similar amounts not included above1f 		3,361,325
g Noncash contributions included in lines
1a-1f:$ 		 
h Total. Add lines 1a-1f.......MediumBullet 4,011,615
Program Service RevenueAmt Business Code
2a HEALTH & WELLNESS FEES 624100 5,315,050 5,315,050    
b CHILD DAY CARE & EDUCATION 624410 2,149,504 2,149,504    
c
d
e
f All other program service revenue .        
g Total. Add lines 2a–2f........MediumBullet 7,464,554
OtherAmt RevenueAmt 3 Investment income (including dividends, interest, and other similar amounts).......MediumBullet 23,679     23,679
4 Income from investment of tax-exempt bond proceeds..MediumBullet        
5 Royalties...........MediumBullet        
(i) Real (ii) Personal
6a Gross rents    
b Less: rental expenses    
c Rental income or (loss)    
d Net rental income or (loss).......MediumBullet        
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 588,124  
b Less: cost or other basis and sales expenses 494,275  
c Gain or (loss) 93,849  
d Net gain or (loss)..........MediumBullet 93,849     93,849
8a Gross income from fundraising events (not including
$  
of contributions reported on line 1c). See Part IV, line 18 ..
a 120,607
b Less: direct expenses ...b 48,641
c Net income or (loss) from fundraising events..MediumBullet 71,966   71,966
9a Gross income from gaming activities.
See Part IV, line 19 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from gaming activities...MediumBullet        
10a Gross sales of inventory, less
returns and allowances .
a 84,457
b Less: cost of goods sold ..b 30,003
c Net income or (loss) from sales of inventory..MediumBullet 54,454     54,454
Miscellaneous Revenue Business Code
11a PARKING FEES 812930 1,325 1,325    
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... MediumBullet 1,325
12 Total revenue. See Instructions......MediumBullet 11,721,442 7,465,879 0 243,948
Form 990 (2013)
Form 990 (2013)
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).Check if Schedule O contains a response or note to any line 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 21 123,675 123,675
2 Grants and other assistance to individuals in the United States. See Part IV, line 22    
3 Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16    
4 Benefits paid to or for members    
5 Compensation of current officers, directors, trustees, and key employees .... 479,496 98,570 380,926  
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....        
7 Other salaries and wages 4,169,457 3,862,524 232,430 74,503
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 195,864 175,894 19,904 66
9 Other employee benefits ....... 285,160 254,262 21,462 9,436
10 Payroll taxes ........... 426,278 375,125 44,514 6,639
11 Fees for services (non-employees):        
a Management ......        
b Legal ......... 10,928   10,928  
c Accounting ........... 30,115   30,115  
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ...... 6,213   6,213  
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ........ 376,873 289,376 63,344 24,153
12 Advertising and promotion .... 108,561 107,471 1,090  
13 Office expenses ....... 192,101 117,720 40,007 34,374
14 Information technology ...... 58,572 56,379 2,193  
15 Royalties ..        
16 Occupancy ........... 1,231,022 1,141,728 84,917 4,377
17 Travel ............ 225,585 208,857 16,714 14
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ......        
19 Conferences, conventions, and meetings .... 32,315 29,344 2,816 155
20 Interest ........... 29,077 29,077    
21 Payments to affiliates ....... 91,116 89,971 1,145  
22 Depreciation, depletion, and amortization ..... 680,031 648,118 31,038 875
23 Insurance ..............        
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a PROGRAM SUPPLIES/MEALS 213,270 208,273 4,997  
b LICENSES AND PERMITS 15,407 14,984 396 27
c DUES 12,442 4,770 7,672  
d
e All other expenses        
25 Total functional expenses. Add lines 1 through 24e 8,993,558 7,836,118 1,002,821 154,619
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2013)
Form 990 (2013)
Page 11
Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ............. 98,353 1 222,755
2 Savings and temporary cash investments .........   2 606,593
3 Pledges and grants receivable, net ........... 172,031 3 1,861,210
4 Accounts receivable, net ............. 154,642 4 254,893
5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
  6  
7 Notes and loans receivable, net .............   7  
8 Inventories for sale or use .............. 1,136 8 1,717
9 Prepaid expenses and deferred charges .......... 46,488 9 53,237
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 25,462,849
b Less: accumulated depreciation ..... 10b 9,421,446 16,890,170 10c 16,041,403
11 Investments—publicly traded securities .......... 1,020,374 11 521,753
12 Investments—other securities. See Part IV, line 11 .....   12  
13 Investments—program-related. See Part IV, line 11 .....   13  
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 1,108,249 15 8,227,604
16 Total assets. Add lines 1 through 15 (must equal line 34)...... 19,491,443 16 27,791,165
Liabilities 17 Accounts payable and accrued expenses ......... 455,963 17 504,197
18 Grants payable .................   18  
19 Deferred revenue ................ 350,894 19 295,760
20 Tax-exempt bond liabilities ............. 5,801,658 20 5,546,570
21 Escrow or custodial account liability. Complete Part IV of Schedule D..   21  
22 Loans and other 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 .. 1,260,000 23 8,575,346
24 Unsecured notes and loans payable to unrelated third parties .... 19,930 24 18,684
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.................... 999,946 25 603,645
26 Total liabilities. Add lines 17 through 25......... 8,888,391 26 15,544,202
Net Assets or Fund Balance Organizations that follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets .............. 10,110,114 27 9,864,627
28 Temporarily restricted net assets ........... 69,441 28 1,946,619
29 Permanently restricted net assets ........... 423,497 29 435,717
Organizations that do not follow SFAS 117 (ASC 958), 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 ........... 10,603,052 33 12,246,963
34 Total liabilities and net assets/fund balances ........ 19,491,443 34 27,791,165
Form 990 (2013)
Form 990 (2013)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI ..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
11,721,442
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
8,993,558
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
2,727,884
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
10,603,052
5
Net unrealized gains (losses) on investments ...............
5
3,521
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
-1,087,494
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
12,246,963
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line 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
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 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?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
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 (2013)
Form 990, Special Condition Description:
Special Condition Description
Additional Data


Software ID:  
Software Version:  
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.
right arrow Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
YOUNG MEN'S CHRISTIAN ASSOCIATION SOUTHCOAST INC
 
Employer identification number

04-2104749
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 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 monetary support
Yes No Yes No Yes No
Total  

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 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) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (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) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (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. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..            
11 Total support (Add lines 7 through 10).  
12
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.................................................right arrow
Section C. Computation of Public Support Percentage
14
14
 
15
15
 
16a
b
17a
b
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 ..................................................... right arrow
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 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) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . 3,097,663 1,067,699 1,785,083 1,001,081 4,011,615 10,963,141
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...... 5,797,598 6,975,583 6,734,039 6,995,834 7,465,879 33,968,933
3 Gross receipts from activities that are not an unrelated trade or business under section 513.. 227,537 169,653 168,480 231,922 205,064 1,002,656
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. 9,122,798 8,212,935 8,687,602 8,228,837 11,682,558 45,934,730
7a Amounts included on lines 1, 2, and 3 received from disqualified persons...         32,130 32,130
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.           0
c Add lines 7a and 7b..         32,130 32,130
8 Public support (Subtract line 7c from line 6.) 45,902,600
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
9 Amounts from line 6... 9,122,798 8,212,935 8,687,602 8,228,837 11,682,558 45,934,730
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. 99,417 66,735 26,822 28,553 23,679 245,206
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b. 99,417 66,735 26,822 28,553 23,679 245,206
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.) .. 850 11,002 43,370     55,222
13 Total support. (Add lines 9, 10c, 11, and 12.).. 9,223,065 8,290,672 8,757,794 8,257,390 11,706,237 46,235,158
14
Section C. Computation of Public Support Percentage
15
15
99.280 %
16
16
99.090 %
Section D. Computation of Investment Income Percentage
17
17
0.530 %
18
18
0.780 %
19a
b
20
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Explanation
 
 
 
 
Schedule A (Form 990 or 990-EZ) 2013

Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Name of the organization
YOUNG MEN'S CHRISTIAN ASSOCIATION SOUTHCOAST INC
 
Employer identification number

04-2104749
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 its Form 990PF, Part I, line 2, 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) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 2
Name of organization
YOUNG MEN'S CHRISTIAN ASSOCIATION SOUTHCOAST INC
  		Employer identification number

04-2104749
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, RESTRICTEDRESTRICTED

$RESTRICTED


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

   
 
 

$  


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

   
 
 

$  


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

   
 
 

$  


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

   
 
 

$  


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

   
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 3
Name of organization
YOUNG MEN'S CHRISTIAN ASSOCIATION SOUTHCOAST INC
  		Employer identification number

04-2104749
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) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 4
Name of organization
YOUNG MEN'S CHRISTIAN ASSOCIATION SOUTHCOAST INC
  		Employer identification number

04-2104749
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) (2013)

Additional Data


Software ID:  
Software Version:  
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b
SchDMd Bullet Attach to Form 990. SchDMd Bullet See separate instructions. SchDMd Bullet Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
YOUNG MEN'S CHRISTIAN ASSOCIATION SOUTHCOAST INC
 
Employer identification number

04-2104749
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 section 170(h)(4)(B)(ii)? .......................................
9
In Part XIII, 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 XIII, 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 Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, 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 XIII.
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 XIII 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 XIII. Check here if the explanation has been provided in Part XIII ........
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current year (b)Prior year b (c)Two years back (d)Three years back (e)Four years back
1a Beginning of year balance .... 1,020,374 778,582 920,426 2,175,714 2,080,236
b Contributions ........ 868 294,987 50 17,565 102,391
c Net investment earnings, gains, and losses 120,201 67,019 11,590 103,729 194,148
d Grants or scholarships .....          
e Other expenditures for facilities
and programs ........ 		613,331 117,090 150,472 1,373,183 197,533
f Administrative expenses .... 6,359 3,124 3,012 3,399 3,528
g End of year balance ...... 521,753 1,020,374 778,582 920,426 2,175,714
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet32.710 %
b
Permanent endowment SchDMd Bullet62.460 %
c
Temporarily restricted endowment SchDMd Bullet4.830 %
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 XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. 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 .................   1,127,903 1,127,903
b Buildings ................   21,207,335 7,003,229 14,204,106
c Leasehold improvements ............   183,913 39,096 144,817
d Equipment ................   2,867,509 2,326,089 541,420
e Other .................   76,189 53,032 23,157
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......SchDMdBullet 16,041,403
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 3
Part VII
Investments—Other Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. 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. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (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. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1) DEBT ISSUE COSTS, NET OF AMORTIZATION 62,959
(2) BENEFICIAL INTEREST IN PERPETUAL TRUST 109,877
(3) ADVANCE OF LEVERAGE LOAN 8,054,768






Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet 8,227,604
Part X
Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
Federal income taxes  
CAPITAL LEASE OBLIGATIONS 38,722
DERIVATIVE FINANCIAL INSTRUMENT 564,923







Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 603,645
2. Liability for uncertain tax positions In Part XIII, 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 (ASC 740). Check here if the text of the footnote has been provided in Part XIII ..................................................
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 10,658,256
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains on investments .......... 2a 3,521
b Donated services and use of facilities ......... 2b 27,000
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d -1,087,494
e Add lines 2a through 2d ..................... 2e -1,056,973
3 Subtract line 2e from line 1..................... 3 11,715,229
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 6,213
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b....................... 4c 6,213
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 11,721,442
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 9,014,345
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a 27,000
b Prior year adjustments .............. 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d...................... 2e 27,000
3 Subtract line 2e from line 1..................... 3 8,987,345
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 6,213
b Other (Describe in Part XIII.) ............ 4b  
c Add lines 4a and 4b....................... 4c 6,213
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 8,993,558
Part XIII
Supplemental Information
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, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
PART V, LINE 4: THE INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUNDS IS TO FUND OPERATIONS AND EMERGENCY CAPITAL NEEDS WHEN REQUIRED.
PART X, LINE 2: THE PRIMARY TAX POSITIONS MADE BY THE ASSOCIATION ARE THE EXISTENCE OF UNREALIZED BUSINESS INCOME AND THE ASSOCIATION'S STATUS AS A TAX EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION'S POLICY IS TO ANALYZE AND EVALUATE ITS TAX POSITIONS BEING HELD UNDER REVIEW. FOR THE YEARS PRESENTED, THE ASSOCIATION HAS NOT RECOGNIZED ANY TAX BENEFITS OR LOSS CONTINGENCIES FOR UNCERTAIN TAX POSITIONS BASED ON THIS EVALUATION. THE ASSOCIATION'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR 3 YEARS AFTER THEY WERE FILED.
PART XI, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED GAIN ON DERIVATIVE FINANCIAL STATEMENTS 319,015. REVALUATION OF BENEFICIAL INTEREST IN PERPETUAL TRUST 12,220. CONTRIBUTION TO QALICB -1,526,131. GAIN ON DISPOSITION OF PROPERTY 162,918. FORGIVENESS OF DEBT AND ACCRUED INTEREST 275,292. LOAN RECEIVABLE WRITE-OFF -275,292. LOSS ON TERMINATION OF HOUSING PROJECT -55,516.
Schedule D (Form 990) 2013

Additional Data


Software ID:  
Software Version:  




SCHEDULE G (Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" to Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrowAttach to Form 990 or Form 990-EZ. right arrowSee separate instructions.
right arrowInformation about Schedule G (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
YOUNG MEN'S CHRISTIAN ASSOCIATION SOUTHCOAST INC
 
Employer identification number

04-2104749
Part I
Fundraising Activities. Complete if the organization answered "Yes" to Form 990, Part IV, line 17.
Form 990-EZ filers are not required to complete this part.
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.
(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 contributions or has been notified it is exempt from registration or licensing.
For Paperwork Reduction Act Notice, see the Instructions for Form 990or 990-EZ.
Cat. No. 50083H
Schedule G (Form 990 or 990-EZ) 2013
Schedule G (Form 990 or 990-EZ) 2013
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 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.
(a) Event #1

NB GOLF TOURNAMENT
(event type) 		(b) Event #2

DARTMOUTH FAMILY FESTIVAL
(event type) 		(c) Other events

 
(total number) 		(d) Total events
(add col. (a) through col. (c))
VerticalRevenue 1 Gross receipts . . . 49,575 16,427   66,002
2 Less: Contributions . .        
3 Gross income (line 1
minus line 2) . . . 		49,575 16,427   66,002
VerticalDirectExpenses 4 Cash prizes . . .        
5 Noncash prizes . . 1,267 150   1,417
6 Rent/facility costs . . 13,056     13,056
7 Food and beverages . 5,731 905   6,636
8 Entertainment . . .        
9 Other direct expenses . 1,399 8,208   9,607
10 Direct expense summary. Add lines 4 through 9 in column (d) ........... right arrow 30,716
11 Net income summary. Subtract line 10 from line 3, column (d)........... right arrow 35,286
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. Subtract line 7 from line 1, 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:
 
Schedule G (Form 990 or 990-EZ) 2013
Schedule G (Form 990 or 990-EZ) 2013
Page 3
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? ..........................
13
Indicate the percentage of gaming activity operated in:
a
The organization's facility ......................
13a
%
b
An outside facility ........................
13b
%
14
Enter 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 of the third party:
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
Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v), and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also complete this part to provide any additional information (see instructions).
Return Reference Explanation
Schedule G (Form 990 or 990-EZ) 2013
Additional Data


Software ID:  
Software Version:  
Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990
lBullet Information about Schedule I (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
YOUNG MEN'S CHRISTIAN ASSOCIATION SOUTHCOAST INC
 
Employer identification number
04-2104749
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ....................................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to
Form 990, Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC Code section
if applicable		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
non-cash assistance		 (h) Purpose of grant
or assistance
(1) UNIVERSITY OF MASSACHUSETTS- DARTMOUTH
285 OLD WESTPORT ROAD
NORTH DARTMOUTH,MA02747 		04-3167352 501C3 46,500 0     LEAD EVALUATOR FOR 2 YR PROJECT - SMOKE FREE POLICY/TOBACCO TREATMENT
(2) FELLOWSHIP HEALTH RESOURCES
25 BLACKSTONE VALLEY PLACE
LINCOLN,RI02865 		05-0373414 501C3 8,000 0     IMPLEMENT SMOKE-FREE POLICY/WORKING WITH STAFF/CLIENTS PROVIDING TOBACCO TREATMENT
(3) NEW BEDFORD HOUSING AUTHORITY
134 SO SECOND STREET
NEW BEDFORD,MA02740 		04-6003481   10,000 0     IMPLEMENT SMOKE-FREE POLICY/WORKING WITH STAFF/CLIENTS PROVIDING TOBACCO TREATMENT
(4) HIGH POINT TREATMENT CENTER
98 NORTH FRONT STREET
NEW BEDFORD,MA02740 		04-3357938 501C3 8,000 0     IMPLEMENT SMOKE-FREE POLICY/WORKING WITH STAFF/CLIENTS PROVIDING TOBACCO TREATMENT
(5) SEVEN HILLS BEHAVIORAL HEALTH
589 SO FIRST STREET
NEW BEDFORD,RI02740 		04-2173052 501C3 8,000 0     IMPLEMENT SMOKE-FREE POLICY/WORKING WITH STAFF/CLIENTS PROVIDING TOBACCO TREATMENT














2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................ Bullet Image
4
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
1
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2013

Schedule I (Form 990) 2013
Page 2
Part III
Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a)Type of grant or assistance (b)Number of
recipients		 (c)Amount of
cash grant		 (d)Amount of
non-cash assistance		 (e)Method of valuation (book,
FMV, appraisal, other)		 (f)Description of non-cash assistance












Part IV
Supplemental Information. Provide the information required in Part I, line 2, Part III, column (b), and any other additional information.
Return Reference Explanation
PART I, LINE 2: RECIPIENTS OF SUB-AWARDS ARE REQUIRED TO SUBMIT PERIODIC FINANCIAL AND NARRATIVE REPORTS DURING THE GRANT TERM TO THE PROJECT MANAGER, WHILE ALSO ATTENDING QUARTERLY LEADERSHIP MEETINGS AND REPORTING ON THEIR GRANT ACTIVITIES. SITE VISITS ARE ALSO MADE BY A PROJECT MANAGER DURING THE DURATION OF THE GRANT.
Schedule I (Form 990) 2013


Additional Data


Software ID:  
Software Version:  


Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet Complete if the organization answered "Yes" to Form 990, Part IV, line 23.
SchJMediumBullet Attach to Form 990. SchJMediumBullet See separate instructions.
SchJMediumBullet Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
YOUNG MEN'S CHRISTIAN ASSOCIATION SOUTHCOAST INC
 
Employer identification number

04-2104749
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 of 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
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..
2
 
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? ................
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.
5
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ...........................
5a
 
No
b
Any related organization? .........................
5b
 
No
If "Yes," to line 5a or 5b, describe in Part III.
6
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ...........................
6a
 
No
b
Any related organization? .........................
6b
 
No
If "Yes," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................
8
 
No
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2013

Schedule J (Form 990) 2013
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 (E) amounts for that individual.
(A) Name and Title (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)GARY SCHUYLERCHIEF EXECUTIVE OFFICER (i)
(ii)		 176,996
0 		0
0 		0
0 		17,510
0 		10,929
0 		205,435
0 		0
0
Schedule J (Form 990) 2013

Schedule J (Form 990) 2013
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.
Return Reference Explanation
Schedule J (Form 990) 2013

Additional Data


Software ID:  
Software Version:  
Schedule K
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Information on Tax Exempt Bonds
SchKMediumBullet Complete if the organization answered "Yes" to Form 990, Part IV, line 24a. Provide descriptions,
explanations, and any additional information in Part VI.
SchKMediumBullet Attach to Form 990. SchKMediumBullet See separate instructions.
SchKMediumBulletInformation about Schedule K (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
YOUNG MEN'S CHRISTIAN ASSOCIATION SOUTHCOAST INC
 
Employer identification number
04-2104749
Part I
Bond Issues
(a) Issuer name (b) Issuer EIN (c) CUSIP # (d) Date issued (e) Issue price (f) Description of purpose (g) Defeased (h) On
behalf of
issuer 		(i) Pool
financing
Yes No Yes No Yes No
A MASS DEVELOPMENT FINANCE AGENCY
  		04-3431814   10-31-2005 8,218,908 SEE SCHEDULE O   X   X   X
Part II
Proceeds
A B C D
1 Amount of bonds retired . . . . . . . . . . . . . .        
2 Amount of bonds legally defeased . . . . . . . . . . .        
3 Total proceeds of issue . . . . . . . . . . . . . .        
4 Gross proceeds in reserve funds . . . . . . . . . . . .        
5 Capitalized interest from proceeds . . . . . . . . . . .        
6 Proceeds in refunding escrows . . . . . . . . . . . .        
7 Issuance costs from proceeds . . . . . . . . . . . .        
8 Credit enhancement from proceeds . . . . . . . . . . .        
9 Working capital expenditures from proceeds . . . . . . . . .        
10 Capital expenditures from proceeds . . . . . . . . . . .        
11 Other spent proceeds . . . . . . . . . . . . . .        
12 Other unspent proceeds . . . . . . . . . . . . . .        
13 Year of substantial completion . . . . . . . . . . . .
Yes No Yes No Yes No Yes No
14 Were the bonds issued as part of a current refunding issue? . . . . .   X            
15 Were the bonds issued as part of an advance refunding issue? . . . . .   X            
16 Has the final allocation of proceeds been made? . . . . . . . .   X            
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? . . . . . . . . . . . . . .   X            
Part III
Private Business Use
A B C D
Yes No Yes No Yes No Yes No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? . . . . . . .   X            
2 Are there any lease arrangements that may result in private business use of bond-financed property? . . . . . . . . .   X            
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50193E
Schedule K (Form 990) 2013
Schedule K (Form 990) 2013
Page 2
Part III
Private Business Use (Continued)
A B C D
Yes No Yes No Yes No Yes No
3a Are there any management or service contracts that may result in private business use of bond-financed property? . . . . . . . . . . . .   X            
b If "Yes" to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property?                
c Are there any research agreements that may result in private business use of bond-financed property? . . . . . . . . . . . . . . .   X            
d If "Yes" to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property?                
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government . . SchKMediumBullet        
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government . . . . . . . SchKMediumBullet        
6 Total of lines 4 and 5 . . . . . . . . . . . . .        
7 Does the bond issue meet the private security or payment test? . . . . .   X            
8a Has there been a sale or disposition of any of the bond financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?. . . . . . . . . . . . . . . . .   X            
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of.        
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? . . . . . . . . . . . . .                
9 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under
Regulations sections 1.141-12 and 1.145-2? . . . . . . . 		  X            
Part IV
Arbitrage
A B C D
Yes No Yes No Yes No Yes No
1 Has the issuer filed Form 8038-T? . . . . .   X            
2 If "No" to line 1, did the following apply? . . . .
a Rebate not due yet? . . . . . . . .   X            
b Exception to rebate? . . . . . . . .   X            
c No rebate due? . . . . . . . .   X            
If you checked "No rebate due" in line 2c, provide in
Part VI the date the rebate computation was performed
3 Is the bond issue a variable rate issue? . . . .   X            
4a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?   X            
b Name of provider . . . . . . . . .  
  		 
  		 
  		 
 
c Term of hedge . . . . . . . . . .        
d Was the hedge superintegrated? . . . .                
e Was the hedge terminated? . . . . . .                
Schedule K (Form 990) 2013
Schedule K (Form 990) 2013
Page 3
Part IV
Arbitrage (Continued)
A B C D
Yes No Yes No Yes No Yes No
5a Were gross proceeds invested in a guaranteed investment contract (GIC)? . . . . . . . . .   X            
b Name of provider . . . . . . . . .  
  		 
  		 
  		 
 
c Term of GIC . . . . . . . . . .        
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? . . . . .                
6 Were any gross proceeds invested beyond an available temporary period? . . . . . . . .   X            
7 Has the organization established written procedures to monitor the requirements of section 148? . . .   X            
Part V
Procedures To Undertake Corrective Action
A B C D
Yes No Yes No Yes No Yes No
Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations?   X            
Part VI
Supplemental Information. Provide additional information for responses to questions on Schedule K (see instructions).
Return Reference Explanation
Schedule K (Form 990) 2013

Additional Data


Software ID:  
Software Version:  

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
YOUNG MEN'S CHRISTIAN ASSOCIATION SOUTHCOAST INC
 
Employer identification number

04-2104749
Return Reference Explanation
FORM 990, PART VI, SECTION A, LINE 2 THE CURRENT CHAIRMAN OF THE BOARD AND THE CURRENT 2ND VICE CHAIRMAN ARE PARTNERS IN A LAW OFFICE.
FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PREPARED FOR THE ORGANIZATION BY AN INDEPENDENT AUDIT FIRM BASED ON THE AUDITED FINANCIAL INFORMATION. ONCE PREPARED, THE FORM IS REVIEWED INTERNALLY AND BY THE FINANCE COMMITTEE, WHICH CONSISTS OF FIVE MEMBERS OF THE BOARD OF DIRECTORS. SUBSEQUENT TO FINANCE COMMITTEE REVIEW AND APPROVAL, THE FORM 990 IS PRESENTED TO THE FULL BOARD OF DIRECTORS AT A SCHEDULED BOARD MEETING.
FORM 990, PART VI, SECTION B, LINE 12C ALL NEW EMPLOYEES ARE REQUIRED TO TAKE THE "NEW HIRE" ORIENTATION CLASS WHICH INCLUDES ETHICS, CHILD ABUSE PREVENTION, AND CONFLICTS OF INTEREST. THEREAFTER, MANAGEMENT LEVEL EMPLOYEES ARE MANDATED TO TAKE OUR INTERNAL CLASS ON ETHICS AND CONFLICTS OF INTEREST ONCE EVERY TWO YEARS. ALL OFFICERS AND DIRECTORS ARE REQUIRED TO DISCLOSE ANNUALLY (EACH SEPTEMBER) INTERESTS THAT COULD GIVE RISE TO A CONFLICT.
FORM 990, PART VI, SECTION B, LINE 15 YMCA SOUTHCOAST EXECUTIVE COMPENSATION POLICY YMCA SOUTHCOAST WANTS TO ENSURE ITS COMPENSATION ARRANGEMENTS FOR THOSE YMCA EMPLOYEES WHO COULD BE CONSIDERED "DISQUALIFIED PERSONS" FOR PURPOSES OF SECTION 4958 OF THE INTERNAL REVENUE CODE RECEIVE A REBUTTABLE PRESUMPTION FROM THE INTERNAL REVENUE SERVICE THAT THEY ARE NOT EXCESS BENEFIT TRANSACTIONS. COMPENSATION FOR PURPOSES OF THIS POLICY INCLUDES ALL FORMS OF PAYMENT, IN CASH OR IN KIND, CURRENT OR DEFERRED, FOR THE PERFORMANCE OF SERVICES. TO ACCOMPLISH ITS GOAL OF OBTAINING A REBUTTABLE PRESUMPTION OF REASONABLENESS FOR COMPENSATION ARRANGEMENTS WITH ITS "DISQUALIFIED PERSONS", YMCA SOUTHCOAST HAS ESTABLISHED THE FOLLOWING PROCEDURES FOR APPROVING COMPENSATION PACKAGES FOR THE SENIOR EXECUTIVES LISTED BELOW WHO COULD BE DEEMED DISQUALIFIED PERSONS: PRESIDENT & CEO VICE-PRESIDENT & CFO VICE-PRESIDENTS EXECUTIVE DIRECTORS ALONG WITH ANY OTHER POSITION WHICH MAY APPEAR ON FORM 990 AS A KEY EMPLOYEE THE EXECUTIVE COMPENSATION COMMITTEE THE EXECUTIVE COMPENSATION COMMITTEE WILL BE RESPONSIBLE FOR APPROVING THE EXISTING COMPENSATION ARRANGEMENTS, AND ANY FUTURE RELEVANT CHANGES THERETO, FOR THE INDIVIDUALS FILLING THE POSITIONS DESCRIBED ABOVE. THE EXECUTIVE COMPENSATION COMMITTEE WILL CONSIST OF THE BOARD CHAIR, IMMEDIATE PAST CHAIR, 1ST & 2ND VICE CHAIRS, AND THE CHAIR OF THE PERSONNEL COMMITTEE. GENERAL PROCEDURE 1. AT AN ANNUAL EXECUTIVE COMPENSATION COMMITTEE MEETINGS THE CEO SHALL BRING TO THE EXECUTIVE COMPENSATION COMMITTEE A RECOMMENDATION RELATED TO THE COMPENSATION ARRANGEMENTS FOR EACH OF THE INDIVIDUALS SERVING IN THE POSITIONS DESCRIBED ABOVE. IN BETWEEN MEETINGS, THE CEO MAY ELECT TO MAKE CHANGES IN THE COMPENSATION ARRANGEMENT FOR INDIVIDUALS SERVING IN THE POSITIONS DESCRIBED ABOVE IF IN HIS/HER JUDGEMENT THEY ARE APPROPRIATE AND NECESSARY. COMPENSATION ARRANGEMENTS FOR ALL OF THE INDIVIDUALS LISTED ABOVE WILL BE REVIEWED ANNUALLY BY THE EXECUTIVE COMPENSATION COMMITTEE. 2. EACH RECOMMENDATION SHALL BE SUPPORTED BY APPROPRIATE DATA AS TO COMPARABILITY. THIS POLICY WILL ESTABLISH GENERAL CRITERIA, BUT NOT RIGID REQUIREMENTS, RELATED TO THE ADEQUACY OF COMPARABILITY DATA. THE METHOD OF COMPILING AND PRESENTING THIS DATA WILL DEPEND ON THE FACTS AND CIRCUMSTANCES OF EACH COMPENSATION ARRANGEMENT AND THE CHANGE SUGGESTED THERETO. COMPARABILITY DATA AND ANALYSIS SHOULD BE COMPILED BY AN INDEPENDENT FIRM OR THE YMCA OF THE USA, BE POSITION-SPECIFIC, FOCUS ON APPROPRIATE RANGES FOR THE POSITION AT ISSUE, AND INCLUDE INFORMATION ON COMPENSATION LEVELS PAID BY SIMILARLY SITUATED ORGANIZATIONS. 3. THE EXECUTIVE COMPENSATION COMMITTEE SHALL ANALYZE THE COMPARABILITY DATA, DISCUSS THE PROPOSED COMPENSATION ARRANGEMENT, AND VOTE TO APPROVE OR DISAPPROVE SUCH PROPOSED ARRANGEMENT. WITH THE EXCEPTION OF THE COMPENSATION PACKAGE FOR THE CEO, THIS RESPONSIBILITY DOES NOT EMPOWER THE EXECUTIVE COMPENSATION COMMITTEE TO CRAFT A COMPENSATION PACKAGE FOR THE INDIVIDUALS HOLDING THE POSITIONS LISTED ABOVE. NOR DOES IT EMPOWER THE EXECUTIVE COMPENSATION COMMITTEE TO SUBSTITUTE ITS JUDGMENT FOR A REASONABLE, DISCRETIONARY DECISION MADE BY THE CEO RELATED TO COMPENSATION. INSTEAD, THE COMMITTEE SHALL EXERCISE ITS DISCRETION TO DETERMINE WHETHER UNDER ALL OF THE CIRCUMSTANCES THE CEO'S RECOMMENDATION RELATED TO A COMPENSATION ARRANGEMENT IS REASONABLE AND DOES NOT CONSTITUTE AN EXCESS BENEFIT TRANSACTION FOR PURPOSES OF IRS SECTION 4958. IF THE COMMITTEE VOTES TO DISAPPROVE A COMPENSATION ARRANGEMENT, THE CEO MAY AMEND THE PROPOSED COMPENSATION ARRANGEMENT AND SEEK COMMITTEE APPROVAL FOR AN AMENDED PROPOSAL. 4. THE EXECUTIVE COMPENSATION COMMITTEE SHALL DOCUMENT ITS DECISION RELATED TO APPROVING A COMPENSATION ARRANGEMENT. SPECIFICALLY, THE EXECUTIVE COMPENSATION COMMITTEE SHALL DOCUMENT: A. THE TERMS OF THE COMPENSATION ARRANGEMENT APPROVED AND THE DATE IT WAS APPROVED; B. THE MEMBERS FOR THE EXECUTIVE COMPENSATION COMMITTEE WHO WERE PRESENT DURING DEBATE ON THE APPROVED COMPENSATION ARRANGEMENT AND THOSE WHO VOTED ON IT; C. A DESCRIPTION OF THE COMPARABILITY DATA OBTAINED AND RELIED UPON BY THE COMMITTEE AND HOW THE DATA WAS OBTAINED; D. THE ACTIONS TAKEN WITH RESPECT TO CONSIDERATION OF THE COMPENSATION ARRANGEMENT BY ANY MEMBER OF THE COMMITTEE WHO HAD A CONFLICT OF INTEREST WITH RESPECT TO SUCH COMPENSATION ARRANGEMENT; AND E. THE BASIS FOR ANY DETERMINATION TO EXCEED OR FALL BELOW THE RANGE OF COMPARABLE DATA. 5. THIS DOCUMENTATION SHALL BE ATTACHED TO THE MINUTES FOR THE NEXT MEETING OF THE EXECUTIVE COMPENSATION COMMITTEE. THE EXECUTIVE COMPENSATION COMMITTEE WILL THEN APPROVE THE DOCUMENTATION AS REASONABLE, ACCURATE AND COMPLETE AT ITS NEXT MEETING. 6. ANY MEMBER OF THE BOARD OF DIRECTORS WILL HAVE THE RIGHT TO REVIEW THIS DOCUMENTATION. HOWEVER, TO PROTECT THE CONFIDENTIALITY OF THE "DISQUALIFIED PERSONS", THE INFORMATION WILL NOT ORDINARILY BE INCLUDED IN THE INFORMATION PACKETS DISTRIBUTED TO THE BOARD MEMBERS. THE DOCUMENTATION OF THE EXECUTIVE COMPENSATION COMMITTEE'S DISCUSSIONS AND ACTIONS RELATED TO EXECUTIVE COMPENSATION WILL BE KEPT AND MAINTAINED BY THE YMCA'S ATTORNEY OF RECORD AND/OR AUDIT FIRM. 7. CONFLICTS OF INTEREST: BEFORE DEBATING AND VOTING ON ANY COMPENSATION ARRANGEMENT, EACH MEMBER OF THE EXECUTIVE COMMITTEE SHALL DETERMINE WHETHER HE OR SHE HAS A CONFLICT OF INTEREST REGARDING A PARTICULAR RECOMMENDED COMPENSATION ARRANGEMENT. ANY MEMBER WITH A CONFLICT OF INTEREST REGARDING A PARTICULAR COMPENSATION ARRANGEMENT OR TRANSACTION SHALL RECUSE HIM OR HERSELF FROM THE DISCUSSION AND VOTE RELATED TO SUCH COMPENSATION ARRANGEMENT OR TRANSACTION. EXECUTIVE COMPENSATION RESPONSIBILITY OF BOARD, EXECUTIVE COMPENSATION COMMITTEE, AND CEO WITH REGARD TO EMPLOYEE COMPENSATION 1) BOARD RESPONSIBILITY A) OVERALL YMCA COMPENSATION PROGRAM. IT IS THE RESPONSIBILITY OF THE BOARD TO APPROVE THE PHILOSOPHY AND GOALS OF THE YMCA COMPENSATION PROGRAM. THE BOARD SHALL ADOPT POLICIES IT DEEMS APPROPRIATE REGARDING EMPLOYEE COMPENSATION AS NECESSARY TO COMPLY WITH APPLICABLE LAWS AND REGULATIONS, INCLUDING A POLICY WITH RESPECT TO EXCESS BENEFIT TRANSACTIONS UNDER THE INTERNAL REVENUE CODE. B) THE BOARD ALSO SHALL ADOPT AND PERIODICALLY REVIEW AN EXECUTIVE COMPENSATION POLICY. 2) EXECUTIVE COMPENSATION COMMITTEE RESPONSIBILITY C) THE EXECUTIVE COMPENSATION COMMITTEE (EXCEPT THE CEO) WILL CONDUCT A CEO REVIEW AND DEVELOP AND APPROVE THE COMPENSATION AND BENEFITS PACKAGE OF THE CEO. D) THE EXECUTIVE COMPENSATION COMMITTEE MUST APPROVE OTHER SUBSTANTIVE ADAPTATION OF THE YMCA COMPENSATION PROGRAM, WHICH THE CEO MIGHT DEEM NECESSARY FOR A PARTICULAR EMPLOYEE. E) THE EXECUTIVE COMPENSATION COMMITTEE WILL PERFORM THE FUNCTIONS DELEGATED TO IT, IF ANY, PURSUANT TO THE BOARD'S POLICY REGARDING EXCESS BENEFIT TRANSACTIONS. 3) CEO RESPONSIBILITY F) THE CEO WILL DEVELOP APPROPRIATE PROCEDURES TO IMPLEMENT YMCA'S EMPLOYEE COMPENSATION PROGRAM, OVERSEE ITS ADMINISTRATION, AND TO REPORT ON THEM AT THE TIME OF THE CEO'S ANNUAL REVIEW. APPROVED APRIL 21, 2006 LAWRENCE WILSON CHAIRMAN OF THE BOARD
FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS ARE AVAILABLE ONLINE VIA THE SECRETARY FOR THE COMMONWEALTH OF MASSACHUSETTS CORPORATE DATABASE AND UPON REQUEST. THE CONFLICT OF INTEREST POLICY IS AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL STATEMENTS ARE AVAILABLE THROUGH GUIDESTAR.ORG AND THE COMMONWEALTH OF MASSACHUSETTS DIVISION OF PUBLIC CHARITIES, OR UPON REQUEST.
FORM 990, PART XI, LINE 9: UNREALIZED GAIN ON DERIVATIVE FINANCIAL INSTRUMENT 319,015. REVALUATION OF BENEFICIAL INTEREST IN PERPETUAL TRUST 12,220. CONTRIBUTION TO QALICB, SEE BELOW -1,526,131. GAIN ON DISPOSITION OF PROPERTY 162,918. FORGIVENESS OF DEBT AND ACCRUED INTEREST 275,292. LOAN RECEIVABLE WRITE-OFF -275,292. LOSS ON TERMINATION OF HOUSING PROJECT -55,516.
FORM 990, PART XI, LINE 9, CHANGES IN NET ASSETS CAPITAL RESTORATION AND EDUCATION PROJECT IN NOVEMBER 2013, THE ASSOCIATION ENTERED INTO VARIOUS FINANCING AGREEMENTS TOTALING $8,600,000 WITH A CONSORTIUM OF LOCAL BANKS, THE LIFE INSURANCE COMMUNITY INVESTMENT INITIATIVE, LLC AND THE CHILDREN'S INVESTMENT FUND, INC. THE PURPOSE OF THE FUNDING IS TO RENOVATE, EXPAND AND REVITALIZE THE FALL RIVER YMCA HISTORIC FACILITY (THE PROJECT) LOCATED IN A LOW-INCOME COMMUNITY AS DEFINED BY THE "NEW MARKET TAX CREDIT" PROGRAM. THE ASSOCIATION ADVANCED $8,054,768 WITH A LEVERAGE LOAN TO A NEWLY CREATED ENTITY NAMED FALL RIVER Y INVESTMENT FUND, LLC (THE "INVESTMENT FUND"). THESE FUNDS ULTIMATELY FLOWED THROUGH TO A NEWLY CREATED NON-PROFIT ORGANIZATION KNOWN AS YMCA OF SOUTHEASTERN MA RESTORATION, INC. CREATED TO SERVE AS THE "QUALIFIED ACTIVE LOW INCOME COMMMUNITY BUSINESS" (THE "QALICB") FOR THE PURPOSE OF FUNDING THE COSTS TO RENOVATE. DUE TO THE TERMINATION OF THE PREVIOUS HOUSING PROJECT, THE ASSOCIATION TOOK BACK OWNERSHIP OF THE 3RD AND 4TH FLOORS OF THE FALL RIVER YMCA BUILDING FROM AN AFFILIATE TO WHOM THE PROPERTY HAD PREVIOUSLY BEEN DEEDED. THE AFFILIATE WAS SUBSEQUENTLY DISSOLVED. THE ENTIRE FALL RIVER YMCA FACILITY WAS THEN CONTRIBUTED TO THE QALICB ALONG WITH PRE-CONSTRUCTION COSTS TOTALING $1,526,131 AS FOLLOWS: LAND AND BUILDING OF THE FALL RIVER YMCA, AT FAIR VALUE $ 785,000 PRE-CONSTRUCTION COSTS 741,131 TOTAL CONTRIBUTION $ 1,526,131 AFTER A SEVEN-YEAR PERIOD ENDS IN 2022, IT IS ANTICIPATED THAT THE FALL RIVER YMCA PROPERTY WILL REVERT BACK TO THE ASSOCIATION, AND THE NEWLY ESTABLISHED ENTITIES WILL BE DISSOLVED.
SCHEDULE K, PART I, LINE A, BOND ISSUES (F) DESCRIPTION OF PURPOSE: ACQUIRE, FURNISH, EQUIP FACILITIES; REFINANCE CONVENTIONAL DEBT AND REFUND 2001 AND 2003 MDFA TAX-EXEMPT BONDS
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2013

Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990. MediumBullet See separate instructions.
MediumBullet Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
YOUNG MEN'S CHRISTIAN ASSOCIATION SOUTHCOAST INC
 
Employer identification number

04-2104749
Part I
Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity










Part II
Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1) YMCA OF SOUTHEASTERN MA RESTORATION INC

18 SOUTH WATER STREET

NEW BEDFORD,MA02740
46-3720362 		SUPPORT YMCA SOUTHCOAST MA 501 (C)(3) PENDING LINE 11D, III-O N/A
 
No












For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No
(1) MT HOPE VIEW HOUSING LP

25 SOUTH WATER STREET
NEW BEDFORD,MA02740
27-1005674 		REAL ESTATE MA MHVH CORPORATION
  		NONE     Yes       No  












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No
(1) MHVH CORPORATION

25 SOUTH WATER STREET
NEW BEDFORD,MA02740
27-1005576 		REAL ESTATE DEVELOPMENT MA N/A
 C         No












Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 3
Part V
Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest (ii) annuities (iii) royalties or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .
1a
 
No
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b
Yes
 
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1c
 
No
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1d
 
No
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1e
 
No
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1f
 
No
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1g
 
No
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1h
 
No
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1i
Yes
 
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . .
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . .
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . .
1n
 
No
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1o
 
No
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1p
 
No
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1q
 
No
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1r
 
No
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1s
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved
(1) MT HOPE VIEW HOUSING LP

 I 966,309 ACTUAL
(2) YMCA OF SOUTHEASTERN MA RESTORATION INC

 B 1,526,131 FAIR MARKET VALUE




Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V?UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R (see instructions).
Return Reference Explanation
PART II THE YMCA OF SOUTHEASTERN MA RESTORATION, INC. WAS INCORPORATED AS A NON-PROFIT CORPORATION IN MASSACHUSETTS. IT HAS SUBMITTED FORM 1023, APPLICATION FOR RECOGNITION OF EXEMPTION UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. THE APPLICATION IS PENDING. CAPITAL RESTORATION AND EDUCATION PROJECT IN NOVEMBER 2013, THE ASSOCIATION ENTERED INTO VARIOUS FINANCING AGREEMENTS TOTALING $8,600,000 WITH A CONSORTIUM OF LOCAL BANKS, THE LIFE INSURANCE COMMUNITY INVESTMENT INITIATIVE, LLC AND THE CHILDREN'S INVESTMENT FUND, INC. THE PURPOSE OF THE FUNDING IS TO RENOVATE, EXPAND AND REVITALIZE THE FALL RIVER YMCA HISTORIC FACILITY (THE PROJECT) LOCATED IN A LOW-INCOME COMMUNITY AS DEFINED BY THE "NEW MARKET TAX CREDIT" PROGRAM. THE ASSOCIATION ADVANCED $8,054,768 WITH A LEVERAGE LOAN TO A NEWLY CREATED ENTITY NAMED FALL RIVER Y INVESTMENT FUND, LLC (THE "INVESTMENT FUND"). THESE FUNDS ULTIMATELY FLOWED THROUGH TO A NEWLY CREATED NON-PROFIT ORGANIZATION KNOWN AS YMCA OF SOUTHEASTERN MA RESTORATION, INC. CREATED TO SERVE AS THE "QUALIFIED ACTIVE LOW INCOME COMMUNITY BUSINESS" (THE "QALICB") FOR THE PURPOSE OF FUNDING THE COSTS TO RENOVATE. DUE TO THE TERMINATION OF THE PREVIOUS HOUSING PROJECT, THE ASSOCIATION TOOK BACK OWNERSHIP OF THE 3RD AND 4TH FLOORS OF THE FALL RIVER YMCA BUILDING FROM AN AFFILIATE TO WHOM THE PROPERTY HAD PREVIOUSLY BEEN DEEDED. THE AFFILIATE WAS SUBSEQUENTLY DISSOLVED. THE ENTIRE FALL RIVER YMCA FACILITY WAS THEN CONTRIBUTED TO THE QALICB ALONG WITH PRECONSTRUCTION COSTS TOTALING $1,526,131 AS FOLLOWS: LAND AND BUILDING OF THE FALL RIVER YMCA, AT FAIR VALUE $ 785,000 PRE-CONSTRUCTION COSTS 741,131 TOTAL CONTRIBUTION $ 1,526,131 AFTER A SEVEN-YEAR PERIOD ENDS IN 2022, IT IS ANTICIPATED THAT THE FALL RIVER YMCA PROPERTY WILL REVERT BACK TO THE ASSOCIATION, AND THE NEWLY ESTABLISHED ENTITIES WILL BE DISSOLVED.
PART IV MHVH CORPORATION WAS DISSOLVED AND FILED FINAL TAX RETURNS IN 2013.
PART V, LINES 1I YMCA SOUTHCOAST WAS INVOLVED IN THE DEVELOPMENT OF MOUNT HOPE VIEW HOUSING IN FALL RIVER. THIS PROJECT HAS EVOLVED AND NOW INCLUDES AN "EDUCATION CENTER" IN PLACE OF HOUSING. THE RECEIVABLE OF $966,309 WAS FULLY DISSOLVED IN 2013 BY FORGIVENESS, EXCHANGE OF ASSETS AND PROJECT CAPITALIZATION. MOUNT HOPE VIEW HOUSING, LP WAS DISSOLVED AND FILED FINAL TAX RETURNS IN 2013.
Schedule R (Form 990) 2013
Additional Data


Software ID:  
Software Version: