Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. 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 WOMEN'S CHRISTIAN ASSOCIATION GREATER PITTSBURGH
Employer identification number
25-0965639
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the 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)
(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.") ....
85,079,524
86,460,827
75,771,840
67,856,296
64,694,890
379,863,377
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
85,079,524
86,460,827
75,771,840
67,856,296
64,694,890
379,863,377
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.
379,863,377
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
85,079,524
86,460,827
75,771,840
67,856,296
64,694,890
379,863,377
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
836,935
992,092
1,077,033
899,005
1,090,678
4,895,743
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.)..
19,385
39,496
322,140
104,401
84,369
569,791
11
Total support (Add lines 7 through 10).
385,328,911
12
Gross receipts from related activities, etc. (see instructions)
..................
12
2,484,730
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
98.580 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
98.660 %
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 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)
(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
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 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:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
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 WOMEN'S CHRISTIAN ASSOCIATION GREATER PITTSBURGH
Employer identification number
25-0965639
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 2
JANE BURGER AND JENNIFER KELLY ARE MOTHER AND DAUGHTER.
FORM 990, PART VI, SECTION A, LINE 6
THE ORGANIZATION HAS MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7B
THE ONLY GOVERNANCE DECISION RESERVED TO MEMBERS OF THE ORGANIZATION IS THAT THE MEMBERS MUST APPROVE ANY CHANGES TO THE BY-LAWS BEFORE THE CHANGES CAN BECOME EFFECTIVE.
FORM 990, PART VI, SECTION B, LINE 11
THE YWCA FORM 990 IS REVIEWED BY THE YWCA AUDIT COMMITTEE. THE AUDIT COMMITTEE COMMUNICATES WITH ALL VOTING MEMBERS OF THE BOARD REGARDING ANY MATERIAL OR SIGNIFICANT CHANGES AND COMMENTS IDENTIFIED AND DETAILED IN THE FORM 990, AND EACH MEMBER OF THE BOARD IS PROVIDED A COPY OF THE FORM 990 FOR REVIEW. AS PART OF THE ONGOING COMPLIANCE AND IRS REPORTING PROCESS, YWCA MANAGEMENT SHARES WITH THE AUDIT COMMITTEE ANY MATERIAL OR SIGNIFICANT ISSUES DURING THE YEAR BEFORE THE ANNUAL PREPARATION OF THE FORM 990.
FORM 990, PART VI, SECTION B, LINE 12C
ANNUALLY, AT THE FIRST BOARD MEETING OF THE YEAR, ALL YWCA BOARD MEMBERS SIGN THE CONFLICT OF INTEREST POLICY. FOR THOSE NOT IN ATTENDANCE, A COPY IS MAILED AND RETURNED TO THE EXECUTIVE DIRECTOR/CEO. ALL SIGNED ORIGINALS ARE RETAINED IN THE EXECUTIVE OFFICE. EACH FORM IS REVIEWED BY THE CEO'S ASSISTANT FOR POTENTIAL CONFLICTS. IF ANY ARE NOTED, THE ASSISTANT WILL BRING IT TO THE ATTENTION OF THE CEO OR OTHER APPROPRIATE PERSON, WHO WILL DEAL WITH THE CONFLICT.
FORM 990, PART VI, SECTION B, LINE 15
THE EXECUTIVE COMMITTEE OF THE YWCA BOARD OF DIRECTORS CONDUCTS AN ANNUAL PERFORMANCE REVIEW OF THE CEO. THE EXECUTIVE COMMITTEE MAKES A RECOMMENDATION TO VOTING MEMBERS OF THE BOARD ON THE COMPENSATION PACKAGE FOR THE CEO. THIS COMPENSATION PACKAGE IS BASED UPON A STUDY COMPLETED WITH A CONSULTANT THAT COMPARES CEO COMPENSATION PACKAGES FOR OTHER NON PROFITS WITH SIMILAR MISSIONS AND SIZES. FOR ALL OTHER OFFICERS AND KEY PERSONNEL OF THE YWCA, THE YWCA HAS A DOCUMENTED COMPENSATION PLAN.
FORM 990, PART VI, SECTION C, LINE 19
YWCA MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 9:
RESTAURANT FRANCHISE INVESTMENT LOSS -1,100,000.
PART XII LINE 2C
YMCA DID NOT CHANGE ITS OVERSIGHT OR SELECTION PROCESS DURING THE YEAR.
PART XI LINE #9 AND SCHEDULE D PART XI AND XII
RESTAURANT FRANCHISE, INC. YWCA RESTAURANT FRANCHISE, INC. (YWCA RESTAURANT) IS A WHOLLY-OWNED FOR-PROFIT SUBSIDIARY OF THE YWCA. YWCA RESTAURANT WAS ESTABLISHED TO ALLOW THE YWCA TO DIVERSIFY ITS INVESTMENT PORTFOLIO. IN JANUARY 2014, THE YWCA CLOSED ITS ONE NATHAN'S FAMOUS RESTAURANT FRANCHISE, AS THE FRANCHISE WAS NOT PROFITABLE. AS A RESULT, THE $1,100,000 RESTAURANT FRANCHISE, INC. INVESTMENT HAS BEEN REMOVED AS AN INVESTMENT ON THE FORM 990 AND PRESENTED AS AN OTHER CHANGE IN NET ASSETS IN PART XI. AS THE YWCA RESTAURANT CEASED OPERATIONS, FINANCIAL ACCOUNTING STANDARDS BOARD 205-20-45 REQUIRES ITS ACTIVITY TO BE PRESENTED AS DISCONTINUED OPERATION ON THE YWCA'S FINANCIAL STATEMENTS. ACTIVITY IS NO LONGER INCLUDED IN REVENUE AND EXPENSES ON THE FINANCIAL STATEMENTS. DUE TO THIS NEW FINANCIAL STATEMENT PRESENTATION, THE YWCA RESTAURANT INCOME AND EXPENSES WILL NO LONGER BE PRESENTED AS OTHER ADJUSTMENTS ON THE SCHEDULE D. THE YWCA RESTAURANT'S NET LOSS AFTER DISCONTINUED OPERATIONS FOR THE YEAR ENDING JUNE 30, 2014 WAS ($778,851). THE YWCA RESTAURANT FILES ITS OWN SEPARATE TAX RETURN.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.