YMCA OF THE ROCKIES FORM 990 TAX YEAR 2013

Transcription

1 YMCA OF THE ROCKES FORM 99 TA YEAR 213

2 Return of Organization Exept Fro ncoe Tax OMB No For Under section 51(c), 527, or 4947(a)(1) of the nternal Revenue Code (except private foundations) 99 À¾µ Do not enter Social Security nuers on this for as it ay e ade pulic. Open to Pulic Departent of the Treasury nternal Revenue Service nforation aout For 99 and its instructions is at nspection A For the 213 calendar year, or tax year eginning, 213, and ending, 2 B J Check if applicale: Address change Nae change nitial return C Nae of organization Doing Business As Nuer and street (or P.O. ox if ail is not delivered to street address) Roo/suite D E Eployer identification nuer Telephone nuer Terinated City or town, state or province, country, and ZP or foreign postal code Aended return ESTES PARK, CO G Gross receipts $ 35,984,979. Application F Nae and address of principal officer: H(a) s this a group return for Yes No pending M. KENT MEYER suordinates? P.O. BO 28 ESTES PARK, CO H() Are all suordinates included? Yes No Tax-exept status: 51(c)(3) 51(c) ( ) (insert no.) 4947(a)(1) or 527 f "No," attach a list. (see instructions) J Wesite: H(c) Group exeption nuer K For of organization: Corporation Trust Association Other L Year of foration: M State of legal doicile: Suary Activities & Governance Revenue Expenses Net Assets or Fund Balances Part YMCA OF THE ROCKES TUNNEL ROAD (97) CO Part 1 Briefly descrie the organization's ission or ost significant activities: YMCA OF THE ROCKES PUTS CHRSTAN PRNCPLES NTO PRACTCE THROUGH PROGRAMS, STAFF AND FACLTES N AN ENVRONMENT THAT BULDS HEALTHY SPRT, MND, AND BODY FOR ALL. 2 Check this ox if the organization discontinued its operations or disposed of ore than 25% of its net assets. 3 Nuer of voting eers of the governing ody (Part V, line 1a) 3 4 Nuer of independent voting eers of the governing ody (Part V, line 1) 4 5 Total nuer of individuals eployed in calendar year 213 (Part V, line 2a) 5 6 Total nuer of volunteers (estiate if necessary) 6 7a Total unrelated usiness revenue fro Part V, colun (C), line 12 7a Net unrelated usiness taxale incoe fro For 99-T, line 34 7 Prior Year 8 Contriutions and grants (Part V, line 1h) 9 Progra service revenue (Part V, line 2g) 1 nvestent incoe (Part V, colun (A), lines 3, 4, and 7d) 11 Other revenue (Part V, colun (A), lines 5, 6d, 8c, 9c, 1c, and 11e) 12 Total revenue - add lines 8 through 11 (ust equal Part V, colun (A), line 12) 13 Grants and siilar aounts paid (Part, colun (A), lines 1-3) 14 Benefits paid to or for eers (Part, colun (A), line 4) 15 Salaries, other copensation, eployee enefits (Part, colun (A), lines 5-1) 16a Professional fundraising fees (Part, colun (A), line 11e) Total fundraising expenses (Part, colun (D), line 25) 496, Other expenses (Part, colun (A), lines 11a-11d, 11f-24e) 18 Total expenses. Add lines (ust equal Part, colun (A), line 25) 19 Revenue less expenses. Sutract line 18 fro line 12 Total assets (Part, line 16) Total liailities (Part, line 26) Net assets or fund alances. Sutract line 21 fro line 2 Signature Block Beginning of Current Year Current Year End of Year ,633. 1,2. 2,797,113. 2,89, ,135, ,336, , ,489. 3,438,46. 4,589,479. 3,553, ,9, , , ,32, ,799,25. 35,46. 16,8, ,256, ,396,18. 3,226,65. 1,157, , ,95, ,446,65. 63,244, ,814, ,66, ,631,647. Under penalties of perjury, declare that have exained this return, including accopanying schedules and stateents, and to the est of y knowledge and elief, it is true, correct, and coplete. Declaration of preparer (other than officer) is ased on all inforation of which preparer has any knowledge. Sign Here Paid M Signature of officer Date M Type or print nae and title Print/Type preparer's nae Preparer's signature Date Check if PTN self-eployed Fir's EN Phone no. P29681 Preparer Fir's nae BKD, LLP Use Only Fir's address 111 SOUTH TEJON, SUTE 8 COLORADO SPRNGS, CO May the RS discuss this return with the preparer shown aove? (see instructions) Yes No For Paperwork Reduction Act Notice, see the separate instructions. For 99 (213) 3E FB1B /17/214 1:52:39 AM 6373 PAGE 2

3 For 99 (213) Page 2 Part Stateent of Progra Service Accoplishents Check if Schedule O contains a response or note to any line in this Part 1 Briefly descrie the organization's ission: ATTACHMENT 1 YMCA OF THE ROCKES f "Yes," descrie these new services on Schedule O. 2 Did the organization undertake any significant progra services during the year which were not listed on the prior For 99 or 99-EZ? Yes No f "Yes," descrie these changes on Schedule O. 3 Did the organization cease conducting, or ake significant changes in how it conducts, any progra services? Yes No 4 Descrie the organization's progra service accoplishents for each of its three largest progra services, as easured y expenses. Section 51(c)(3) and 51(c)(4) organizations are required to report the aount of grants and allocations to others, the total expenses, and revenue, if any, for each progra service reported. 4a (Code: ) (Expenses $ 16,49,29. including grants of $ 51,864. ) (Revenue $ 19,454,696. ) ESTES PARK CENTER PROVDES A CHRSTAN ENVRONMENT, CONSSTNG OF FACLTES, PROGRAMS AND STAFF, N WHCH CHRSTAN PRNCPLES WERE PRESENTED TO 362,139 GUEST DAYS AT ESTES PARK CENTER N (Code: ) (Expenses $ 8,497,891. including grants of $ 83,482. ) (Revenue $ 8,46,54. ) SNOW MOUNTAN RANCH PROVDES A CHRSTAN ENVRONMENT, CONSSTNG OF FACLTES, PROGRAMS AND STAFF, N WHCH CHRSTAN PRNCPLES WERE PRESENTED TO 17,29 GUEST DAYS AT SNOW MOUNTAN RANCH N c (Code: ) (Expenses $ including grants of $ ) (Revenue $ ) 4d Other progra services (Descrie in Schedule O.) (Expenses $ including grants of $ ) (Revenue $ ) 4e Total progra service expenses 24,97,1. 3E12 2. For 99 (213) 1FB1B /17/214 1:52:39 AM 6373 PAGE 3

4 YMCA OF THE ROCKES For 99 (213) Page 3 Part V Checklist of Required Schedules a s the organization required to coplete Schedule B, Schedule of Contriutors (see instructions)? Did the organization engage in direct or indirect political capaign activities on ehalf of or in opposition to candidates for pulic office? f "Yes," coplete Schedule C, Part Section 51(c)(3) organizations. Did the organization engage in loying activities, or have a section 51(h) election in effect during the tax year? f "Yes," coplete Schedule C, Part s the organization descried in section 51(c)(3) or 4947(a)(1) (other than a private foundation)? f "Yes," coplete Schedule A 1 2 s the organization a section 51(c)(4), 51(c)(5), or 51(c)(6) organization that receives eership dues, assessents, or siilar aounts as defined in Revenue Procedure 98-19? f "Yes," coplete Schedule C, Part Did the organization aintain any donor advised funds or any siilar funds or accounts for which donors have the right to provide advice on the distriution or investent of aounts in such funds or accounts? f "Yes," coplete Schedule D, Part Did the organization receive or hold a conservation easeent, including easeents to preserve open space, the environent, historic land areas, or historic structures? f "Yes," coplete Schedule D, Part Did the organization aintain collections of works of art, historical treasures, or other siilar assets? f "Yes," coplete Schedule D, Part Did the organization report an aount in Part, line 21, for escrow or custodial account liaility; serve as a custodian for aounts not listed in Part ; or provide credit counseling, det anageent, credit repair, or det negotiation services? f "Yes," coplete Schedule D, Part V Did the organization, directly or through a related organization, hold assets in teporarily restricted endowents, peranent endowents, or quasi-endowents? f "Yes," coplete Schedule D, Part V 11 f the organization s answer to any of the following questions is "Yes," then coplete Schedule D, Parts V, V, V,, or as applicale. a Did the organization report an aount for land, uildings, and equipent in Part, line 1? f "Yes," c d e f a a 3E coplete Schedule D, Part V Did the organization report an aount for investents-other securities in Part, line 12 that is 5% or ore of its total assets reported in Part, line 16? f "Yes," coplete Schedule D, Part V Did the organization report an aount for investents-progra related in Part, line 13 that is 5% or ore of its total assets reported in Part, line 16? f "Yes," coplete Schedule D, Part V Did the organization report an aount for other assets in Part, line 15 that is 5% or ore of its total assets reported in Part, line 16? f "Yes," coplete Schedule D, Part Did the organization report an aount for other liailities in Part, line 25? f "Yes," coplete Schedule D, Part Did the organization s separate or consolidated financial stateents for the tax year include a footnote that addresses the organization's liaility for uncertain tax positions under FN 48 (ASC 74)? f "Yes," coplete Schedule D, Part Did the organization otain separate, independent audited financial stateents for the tax year? f "Yes," coplete Schedule D, Parts and Was the organization included in consolidated, independent audited financial stateents for the tax year? f "Yes," and if the organization answered "No" to line 12a, then copleting Schedule D, Parts and is optional s the organization a school descried in section 17()(1)(A)(ii)? f "Yes," coplete Schedule E Did the organization aintain an office, eployees, or agents outside of the United States? Did the organization have aggregate revenues or expenses of ore than $1, fro grantaking, fundraising, usiness, investent, and progra service activities outside the United States, or aggregate foreign investents valued at $1, or ore? f "Yes," coplete Schedule F, Parts and V Did the organization report on Part, colun (A), line 3, ore than $5, of grants or other assistance to or for any foreign organization? f "Yes," coplete Schedule F, Parts and V Did the organization report on Part, colun (A), line 3, ore than $5, of aggregate grants or other assistance to or for foreign individuals? f "Yes," coplete Schedule F, Parts and V Did the organization report a total of ore than $15, of expenses for professional fundraising services on Part, colun (A), lines 6 and 11e? f "Yes," coplete Schedule G, Part (see instructions) Did the organization report ore than $15, total of fundraising event gross incoe and contriutions on Part V, lines 1c and 8a? f "Yes," coplete Schedule G, Part Did the organization report ore than $15, of gross incoe fro gaing activities on Part V, line 9a? f "Yes," coplete Schedule G, Part Did the organization operate one or ore hospital facilities? f "Yes," coplete Schedule H f "Yes" to line 2a, did the organization attach a copy of its audited financial stateents to this return? a 11 11c 11d 11e 11f 12a a a 2 Yes No For 99 (213) 1FB1B /17/214 1:52:39 AM 6373 PAGE 4

5 YMCA OF THE ROCKES For 99 (213) Page 4 Part V Checklist of Required Schedules (continued) a d 25 a c a c a on Part, colun (A), line 2? f "Yes," coplete Schedule, Parts and Did the organization report ore than $5, of grants or other assistance to any doestic organization or governent on Part, colun (A), line 1? f "Yes," coplete Schedule, Parts and 21 Did the organization report ore than $5, of grants or other assistance to individuals in the United States 22 Did the organization answer "Yes" to Part V, Section A, line 3, 4, or 5 aout copensation of the organization's current and forer officers, directors, trustees, key eployees, and highest copensated eployees? f "Yes," coplete Schedule J Did the organization have a tax-exept ond issue with an outstanding principal aount of ore than $1, as of the last day of the year, that was issued after Deceer 31, 22? f "Yes," answer lines 24 through 24d and coplete Schedule K. f No, go to line 25a Did the organization invest any proceeds of tax-exept onds eyond a teporary period exception? Did the organization aintain an escrow account other than a refunding escrow at any tie during the year to defease any tax-exept onds? Did the organization act as an "on ehalf of" issuer for onds outstanding at any tie during the year? Section 51(c)(3) and 51(c)(4) organizations. Did the organization engage in an excess enefit transaction with a disqualified person during the year? f "Yes," coplete Schedule L, Part s the organization aware that it engaged in an excess enefit transaction with a disqualified person in a prior year, and that the transaction has not een reported on any of the organization's prior Fors 99 or 99-EZ? f "Yes," coplete Schedule L, Part Did the organization report any aount on Part, line 5, 6, or 22 for receivales fro or payale to any current or forer officers, directors, trustees, key eployees, highest copensated eployees, or disqualified persons? f so, coplete Schedule L, Part Did the organization provide a grant or other assistance to an officer, director, trustee, key eployee, sustantial contriutor or eployee thereof, a grant selection coittee eer, or to a 35% controlled entity or faily eer of any of these persons? f "Yes," coplete Schedule L, Part Was the organization a party to a usiness transaction with one of the following parties (see Schedule L, Part V instructions for applicale filing thresholds, conditions, and exceptions): A current or forer officer, director, trustee, or key eployee? f "Yes," coplete Schedule L, Part V A faily eer of a current or forer officer, director, trustee, or key eployee? f "Yes," coplete Schedule L, Part V An entity of which a current or forer officer, director, trustee, or key eployee (or a faily eer thereof) was an officer, director, trustee, or direct or indirect owner? f "Yes," coplete Schedule L, Part V Did the organization receive ore than $25, in non-cash contriutions? f "Yes," coplete Schedule M Did the organization receive contriutions of art, historical treasures, or other siilar assets, or qualified conservation contriutions? f "Yes," coplete Schedule M Did the organization liquidate, terinate, or dissolve and cease operations? f "Yes," coplete Schedule N, Part Did the organization sell, exchange, dispose of, or transfer ore than 25% of its net assets? f "Yes," coplete Schedule N, Part Did the organization own 1% of an entity disregarded as separate fro the organization under Regulations sections and ? f "Yes," coplete Schedule R, Part Was the organization related to any tax-exept or taxale entity? f "Yes," coplete Schedule R, Part,, or V, and Part V, line 1 Did the organization have a controlled entity within the eaning of section 512()(13)? f "Yes" to line 35a, did the organization receive any payent fro or engage in any transaction with a controlled entity within the eaning of section 512()(13)? f "Yes," coplete Schedule R, Part V, line 2 Section 51(c)(3) organizations. Did the organization ake any transfers to an exept non-charitale related organization? f "Yes," coplete Schedule R, Part V, line 2 Did the organization conduct ore than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal incoe tax purposes? f "Yes," coplete Schedule R, Part V 19? Note. All For 99 filers are required to coplete Schedule O Did the organization coplete Schedule O and provide explanations in Schedule O for Part V, lines 11 and 23 24a 24 24c 24d 25a a 28 28c a Yes No For 99 (213) 3E FB1B /17/214 1:52:39 AM 6373 PAGE 5

6 For 99 (213) Page 5 Part V Stateents Regarding Other RS Filings and Tax Copliance Check if Schedule O contains a response or note to any line in this Part V Yes 1a 1a 1 83 c Did the organization coply with ackup withholding rules for reportale payents to vendors and reportale gaing (galing) winnings to prize winners? 1c 2a Enter the nuer of eployees reported on For W-3, Transittal of Wage and Tax Stateents, filed for the calendar year ending with or within the year covered y this return 2a 1,633 f at least one is reported on line 2a, did the organization file all required federal eployent tax returns? 2 3 4a f Yes, enter the nae of the foreign country: See instructions for filing requireents for For TD F , Report of Foreign Bank and Financial Accounts. 5a Was the organization a party to a prohiited tax shelter transaction at any tie during the tax year? Did any taxale party notify the organization that it was or is a party to a prohiited tax shelter transaction? c f "Yes" to line 5a or 5, did the organization file For 8886-T? 6a Does the organization have annual gross receipts that are norally greater than $1,, and did the 7 a a c d e f g h a a a a c 14 a Enter the nuer reported in Box 3 of For 196. Enter -- if not applicale Enter the nuer of Fors W-2G included in line 1a. Enter -- if not applicale Note. f the su of lines 1a and 2a is greater than 25, you ay e required to e-file (see instructions) Did the organization have unrelated usiness gross incoe of $1, or ore during the year? f "Yes," has it filed a For 99-T for this year? f "No" to line 3, provide an explanation in Schedule O At any tie 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 ank account, securities account, or other financial account)? organization solicit any contriutions that were not tax deductile as charitale contriutions? f "Yes," did the organization include with every solicitation an express stateent that such contriutions or gifts were not tax deductile? Organizations that ay receive deductile contriutions under section 17(c). Did the organization receive a payent in excess of $75 ade partly as a contriution and partly for goods and services provided to the payor? f "Yes," did the organization notify the donor of the value of the goods or services provided? Did the organization sell, exchange, or otherwise dispose of tangile personal property for which it was required to file For 8282? f "Yes," indicate the nuer of Fors 8282 filed during the year 7d Did the organization receive any funds, directly or indirectly, to pay preius on a personal enefit contract? Did the organization, during the year, pay preius, directly or indirectly, on a personal enefit contract? f the organization received a contriution of qualified intellectual property, did the organization file For 8899 as required? f the organization received a contriution of cars, oats, airplanes, or other vehicles, did the organization file a For 198-C? Sponsoring organizations aintaining donor advised funds and section 59(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund aintained y a sponsoring organization, have excess usiness holdings at any tie during the year? Sponsoring organizations aintaining donor advised funds. Did the organization ake any taxale distriutions under section 4966? Did the organization ake a distriution to a donor, donor advisor, or related person? Section 51(c)(7) organizations. Enter: nitiation fees and capital contriutions included on Part V, line 12 1a Gross receipts, included on For 99, Part V, line 12, for pulic use of clu facilities 1 Section 51(c)(12) organizations. Enter: Gross incoe fro eers or shareholders 11a Gross incoe fro other sources (Do not net aounts due or paid to other sources against aounts due or received fro the.) 11 Section 4947(a)(1) non-exept charitale trusts. s the organization filing For 99 in lieu of For 141? f "Yes," enter the aount of tax-exept interest received or accrued during the year 12 Section 51(c)(29) qualified nonprofit health insurance issuers. s the organization licensed to issue qualified health plans in ore than one state? 13 a Note. See the instructions for additional inforation the organization ust report on Schedule O. Enter the aount of reserves the organization is required to aintain y the states in which 3E14 1. YMCA OF THE ROCKES the organization is licensed to issue qualified health plans 13 Enter the aount of reserves on hand 13c Did the organization receive any payents for indoor tanning services during the tax year? f "Yes," has it filed a For 72 to report these payents? f "No," provide an explanation in Schedule O 3a 3 4a 5a 5 5c 6a 6 7a 7 7c 7e 7f 7g 7h 8 9a 9 12a 13a 14a 14 No For 99 (213) 1FB1B /17/214 1:52:39 AM 6373 PAGE 6

7 For 99 (213) Page 6 Part V Governance, Manageent, and Disclosure For each "Yes" response to lines 2 through 7 elow, and for a "No" response to line 8a, 8, or 1 elow, descrie the circustances, processes, or changes in Schedule O. See instructions. Check if Schedule O contains a response or note to any line in this Part V Section A. Governing Body and Manageent 1a a Enter the nuer of voting eers of the governing ody at the end of the tax year f there are aterial differences in voting rights aong eers of the governing ody, or if the governing ody delegated road authority to an executive coittee or siilar coittee, explain in Schedule O. Enter the nuer of voting eers included in line 1a, aove, who are independent 1 any other officer, director, trustee, or key eployee? supervision of officers, directors, or trustees, or key eployees to a anageent copany or other person? Did the organization ake any significant changes to its governing docuents since the prior For 99 was filed? Did the organization ecoe aware during the year of a significant diversion of the organization's assets? Did the organization have eers or stockholders? one or ore eers of the governing ody? stockholders, or persons other than the governing ody? Did any officer, director, trustee, or key eployee have a faily relationship or a usiness relationship with Did the organization delegate control over anageent duties custoarily perfored y or under the direct Did the organization have eers, stockholders, or other persons who had the power to elect or appoint Are any governance decisions of the organization reserved to (or suject to approval y) eers, 8 Did the organization conteporaneously docuent the eetings held or written actions undertaken during the year y the following: a The governing ody? 8a Each coittee with authority to act on ehalf of the governing ody? 8 9 s there any officer, director, trustee, or key eployee listed in Part V, Section A, who cannot e reached at the organization's ailing address? f "Yes," provide the naes and addresses in Schedule O 9 Section B. Policies (This Section B requests inforation aout policies not required y the nternal Revenue Code.) 1a 11a 12a c a 16a Did the organization have local chapters, ranches, or affiliates? f "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and ranches to ensure their operations are consistent with the organization's exept purposes? Has the organization provided a coplete copy of this For 99 to all eers of its governing ody efore filing the for? Descrie in Schedule O the process, if any, used y the organization to review this For 99. Did the organization have a written conflict of interest policy? f "No," go to line 13 rise to conflicts? descrie in Schedule O how this was done Did the organization have a written whistlelower policy? Did the organization have a written docuent retention and destruction policy? Were officers, directors, or trustees, and key eployees required to disclose annually interests that could give Did the organization regularly and consistently onitor and enforce copliance with the policy? f "Yes," Did the process for deterining copensation of the following persons include a review and approval y independent persons, coparaility data, and conteporaneous sustantiation of the delieration and decision? The organization's CEO, Executive Director, or top anageent official Other officers or key eployees of the organization f "Yes" to line 15a or 15, descrie the process in Schedule O (see instructions). Did the organization invest in, contriute assets to, or participate in a joint venture or siilar arrangeent with a taxale entity during the year? f "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangeents under applicale federal tax law, and take steps to safeguard the organization's exept status with respect to such arrangeents? List the states with which a copy of this For 99 is required to e filed ATTACHMENT 2 Section C. Disclosure Section 614 requires an organization to ake its Fors 123 (or 124 if applicale), 99, and 99-T (Section 51(c)(3)s only) availale for pulic inspection. ndicate how you ade these availale. Check all that apply. Own wesite Another's wesite Upon request Other (explain in Schedule O) Descrie in Schedule O whether (and if so, how) the organization ade its governing docuents, conflict of interest policy, and financial stateents availale to the pulic during the tax year. State the nae, physical address, and telephone nuer of the person who possesses the ooks and records of the organization: YMCA OF THE ROCKES 2515 TUNNEL ROAD ESTES PARK, CO For 99 (213) 3E YMCA OF THE ROCKES FB1B /17/214 1:52:39 AM 6373 PAGE 7 1a a 7 1a 1 11a 12a 12 12c a 15 16a 16 Yes Yes No No

8 YMCA OF THE ROCKES Copensation of Officers, Directors, Trustees, Key Eployees, Highest Copensated Eployees, and ndependent Contractors For 99 (213) Page 7 Part V Section A. Check if Schedule O contains a response or note to any line in this Part V Officers, Directors, Trustees, Key Eployees, and Highest Copensated Eployees 1a Coplete this tale for all persons required to e listed. Report copensation for the calendar year ending with or within the organization's % tax year. List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of aount of copensation. Enter -- in coluns (D), (E), and (F) if no copensation was paid. % List all of the organization's current key eployees, if any. See instructions for definition of "key eployee." List the organization's five current highest copensated eployees (other than an officer, director, trustee, or key eployee) who received reportale copensation (Box 5 of For W-2 and/or Box 7 of For 199-MSC) of ore than $1, fro the organization and any related organizations. % List all of the organization's forer officers, key eployees, and highest copensated eployees who received ore than $1, of reportale copensation fro the organization and any related organizations. % List all of the organization's forer directors or trustees that received, in the capacity as a forer director or trustee of the organization, ore than $1, of reportale copensation fro the organization and any related organizations. List persons in the following order: individual trustees or directors; institutional trustees; officers; key eployees; highest copensated eployees; and forer such persons. Check this ox if neither the organization nor any related organization copensated any current officer, director, or trustee. (C) (A) (B) Position (D) (E) (F) Nae and Title Average hours per week (list any (do not check ore than one ox, unless person is oth an officer and a director/trustee) hours for related organizations elow dotted line) ndividual trustee or director nstitutional trustee Officer Key eployee Highest copensated eployee Forer Reportale copensation fro the organization (W-2/199-MSC) Reportale copensation fro related organizations (W-2/199-MSC) Estiated aount of other copensation fro the organization and related organizations (1) KATHY ADAMS 1. MEMBER (2) SCOTT CLNGAN 1. SECRETARY (3) BOB CLEVERNGA 1. MEMBER (4) DENNS CROEN 1. MEMBER (5) DEAN CURRE 1. MEMBER (6) STEPHEN GOLDMANN 1. CHARMAN (7) GARY HEMENDNGER 1. MEMBER (8) ROBERT HENRCKSEN 1. TREASURER (9) GREG JOHNSON 1. MEMBER (1) MCHAEL LONG 1. CHARMAN (11) ROBERT MENNEL 1. MEMBER (12) TOM MERS 1. MEMBER (13) MARLYS POLSON 1. MEMBER (14) JOAN SCHAEFER 1. MEMBER For 99 (213) 3E FB1B /17/214 1:52:39 AM 6373 PAGE 8

9 YMCA OF THE ROCKES For 99 (213) Page 8 Part V Section A. Officers, Directors, Trustees, Key Eployees, and Highest Copensated Eployees (continued) (A) (B) (C) (D) (E) (F) Nae and title Average hours per week (list any hours for related organizations elow dotted line) Position (do not check ore than one ox, unless person is oth an officer and a director/trustee) ndividual trustee or director nstitutional trustee Officer Key eployee Highest copensated eployee 1 Su-total c Total fro continuation sheets to Part V, Section A d Total (add lines 1 and 1c) Forer Reportale copensation fro the organization (W-2/199-MSC) Reportale copensation fro related organizations (W-2/199-MSC) 2 Total nuer of individuals (including ut not liited to those listed aove) who received ore than $1, of reportale copensation fro the organization 6 3 Did the organization list any forer officer, director, or trustee, key eployee, or highest copensated eployee on line 1a? f "Yes," coplete Schedule J for such individual 3 4 For any individual listed on line 1a, is the su of reportale copensation and other copensation fro the organization and related organizations greater than $15,? f Yes, coplete Schedule J for such individual 4 5 Did any person listed on line 1a receive or accrue copensation fro any unrelated organization or individual for services rendered to the organization? f Yes, coplete Schedule J for such person 5 Section B. ndependent Contractors 1 Coplete this tale for your five highest copensated independent contractors that received ore than $1, of copensation fro the organization. Report copensation for the calendar year ending with or within the organization's tax year. Estiated aount of other copensation fro the organization and related organizations ( 15) ORTRE SMTH 1. MEMBER ( 16) GEORGE STONE 1. MEMBER ( 17) WLLAM SWEET 1. MEMBER ( 18) DAVD THOMAS 1. MEMBER ( 19) JONATHAN DETZ 1. MEMBER ( 2) DAVD GOTTSCHALL 1. MEMBER ( 21) BETSY MOORE 1. MEMBER ( 22) PATRCK STUEVE 1. MEMBER ( 23) CRAG DAHL 1. MEMBER ( 24) GENE GRAHAM 1. MEMBER ( 25) GLENN TREZENBERG 1. MEMBER THROUGH 4/ , , , ,218. Yes No (A) Nae and usiness address (B) Description of services (C) Copensation 2 Total nuer of independent contractors (including ut not liited to those listed aove) who received ore than $1, in copensation fro the organization 3E For 99 (213) 1FB1B /17/214 1:52:39 AM 6373 PAGE 9

10 YMCA OF THE ROCKES For 99 (213) Page 8 Part V Section A. Officers, Directors, Trustees, Key Eployees, and Highest Copensated Eployees (continued) (A) (B) (C) (D) (E) (F) Nae and title Average hours per week (list any hours for related organizations elow dotted line) Position (do not check ore than one ox, unless person is oth an officer and a director/trustee) ndividual trustee or director nstitutional trustee Officer Key eployee Highest copensated eployee Forer Reportale copensation fro the organization (W-2/199-MSC) Reportale copensation fro related organizations (W-2/199-MSC) Estiated aount of other copensation fro the organization and related organizations ( 26) ROBERT BOGOTT 1. MEMBER THROUGH 4/213 ( 27) M. KENT MEYER 4. PRESDENT/CEO 242,25. 3,566. ( 28) SCOTT POPE 4. VCE PRESDENT/CFO 145,59. 19,363. ( 29) JULE WATKNS 4. VP FOR ASSOCATON ADVANCEMENT 136, ,852. ( 3) GARY VAN HORN 4. ESTES PARK CENTER DRECTOR 122, ,848. ( 31) WLLAM ALMOND 4. DRECTOR OF MARKETNG & SALES 115, ,194. ( 32) TRUEMAN HOFFMESTER 4. SNOW MTN RANCH CENTER DRECTOR 17, , Su-total c Total fro continuation sheets to Part V, Section A d Total (add lines 1 and 1c) 2 Total nuer of individuals (including ut not liited to those listed aove) who received ore than $1, of reportale copensation fro the organization 6 3 Did the organization list any forer officer, director, or trustee, key eployee, or highest copensated eployee on line 1a? f "Yes," coplete Schedule J for such individual 3 4 For any individual listed on line 1a, is the su of reportale copensation and other copensation fro the organization and related organizations greater than $15,? f Yes, coplete Schedule J for such individual 4 5 Did any person listed on line 1a receive or accrue copensation fro any unrelated organization or individual for services rendered to the organization? f Yes, coplete Schedule J for such person 5 Section B. ndependent Contractors 1 Coplete this tale for your five highest copensated independent contractors that received ore than $1, of copensation fro the organization. Report copensation for the calendar year ending with or within the organization's tax year. Yes No (A) Nae and usiness address (B) Description of services (C) Copensation 2 Total nuer of independent contractors (including ut not liited to those listed aove) who received ore than $1, in copensation fro the organization 3E For 99 (213) 1FB1B /17/214 1:52:39 AM 6373 PAGE 1

11 YMCA OF THE ROCKES Stateent of Revenue Check if Schedule O contains a response or note to any line in this Part V For 99 (213) Page 9 Part V Contriutions, Gifts, Grants and Other Siilar Aounts Progra Service Revenue Other Revenue 1a Federated capaigns 1a Meership dues 1 c Fundraising events 1c d Related organizations 1d e Governent grants (contriutions) 1e f All other contriutions, gifts, grants, and siilar aounts not included aove 1f 2,89,956. g Noncash contriutions included in lines 1a-1f: $ 388,965. h Total. Add lines 1a-1f Business Code 2a c d e f All other progra service revenue g Total. Add lines 2a-2f nvestent incoe (including dividends, interest, and other siilar aounts) ncoe fro investent of tax-exept ond proceeds Royalties (i) Real (ii) Personal Gross rents Less: rental expenses c Rental incoe or (loss) d Net rental incoe or (loss) a 7a 8a 9a 1a 11a Less: cost or other asis and sales expenses 663,734. c Gain or (loss) 131,753. d Net gain or (loss) of contriutions reported on line 1c). See Part V, line 18 a Less: direct expenses c Net incoe or (loss) fro fundraising events Gross incoe fro gaing activities. See Part V, line 19 a Less: direct expenses c Net incoe or (loss) fro gaing activities Gross sales of inventory, less returns and allowances a 7,464,62. Less: cost of goods sold ATCH 3 4,311,948. c Net incoe or (loss) fro sales of inventory c Gross aount fro sales of assets other than inventory Gross incoe fro fundraising events (not including $ Miscellaneous Revenue (i) Securities (ii) Other d All other revenue e Total. Add lines 11a-11d 12 Total revenue. See instructions 3E Business Code (A) Total revenue 2,89,956. (B) Related or exept function revenue (C) Unrelated usiness revenue (D) Revenue excluded fro tax under sections ESTES PARK CENTER ,78, ,37,46. 41,68. SNOW MOUNTAN RANCH ,717,775. 7,693, ,34. CABN PROPERTY PAYMENTS ,5. 52,5. MEMBERSHP DUES 999 1,487,624. 1,487, , ,336, , , , ,753. 3,152,654. 3,152,654. MSC NCOME , ,865. BUSNESS NTERRUPTON CLAM REVENUE 999 1,42,96. 1,42,96. 1,436, ,9, ,86, ,591. For 99 (213) 1FB1B /17/214 1:52:39 AM 6373 PAGE 11

12 YMCA OF THE ROCKES Part Stateent of Functional Expenses Section 51(c)(3) and 51(c)(4) organizations ust coplete all coluns. All other organizations ust coplete colun (A). For 99 (213) Page 1 Check if Schedule O contains a response or note to any line in this Part Do not include aounts reported on lines 6, 7, 8, 9, and 1 of Part V. 1 Grants and other assistance to governents and organizations in the United States. See Part V, line 21 2 Grants and other assistance to individuals in the United States. See Part V, line 22 3 Grants and other assistance to governents, organizations, and individuals outside the United States. See Part V, lines 15 and 16 4 Benefits paid to or for eers 5 Copensation of current officers, directors, trustees, and key eployees 6 Copensation not included aove, to disqualified persons (as defined under section 4958(f)(1)) and persons descried in section 4958(c)(3)(B) 7 Other salaries and wages 8 Pension plan accruals and contriutions (include section 41(k) and 43() eployer contriutions) 9 Other eployee enefits 1 11 Fees for services (non-eployees): a Manageent Legal c Accounting d Loying e Professional fundraising services. See Part V, line 17 f g a c d Payroll taxes nvestent anageent fees Other. (f line 11g aount exceeds 1% of line 25, colun (A) aount, list line 11g expenses on Schedule O.) Advertising and prootion Office expenses nforation technology Royalties Occupancy Travel Payents of travel or entertainent expenses for any federal, state, or local pulic officials Conferences, conventions, and eetings nterest Payents to affiliates Depreciation, depletion, and aortization nsurance Other expenses. teize expenses not covered aove (List iscellaneous expenses in line 24e. f line 24e aount exceeds 1% of line 25, colun (A) aount, list line 24e expenses on Schedule O.) e All other expenses 25 Total functional expenses. Add lines 1 through 24e 26 Joint costs. Coplete this line only if the organization reported in colun (B) joint costs fro a coined educational capaign and fundraising solicitation. Check here if following SOP 98-2 (ASC ) (A) (B) (C) (D) Total expenses Progra service Manageent and Fundraising expenses general expenses expenses For 99 (213) 3E , , , ,37. 66,979. 1,42. 11,49,969. 9,192,842. 1,611, , , ,72. 11, ,672. 1,8, , , , , ,35. 11, , ,867. 4, ,36. 32,5. 32,5. 2,5. 2,5. 35,46. 35,46. 3,126. 3, , , , ,85. 6, , ,917. 1,393,961. 1,354, ,775. 7, , ,755. 2,769,589. 2,769, ,69. 38, ,964. 2,47. 19, ,116. 1,585,893. 1,585, , ,31. 4,283,926. 4,265, , , ,39. 3, EQUPMENT/REPAR & REPLACE. 2,471,795. 2,419, , ,83. CREDT CARD FEES 497, , ,468. OTHER EMPLOYEE EPENSES 264, ,42. 7,244. 2,87. EMPLOYEE PROGRAMS 18,27. 18, , ,59. 11, ,818. 3,226,65. 24,97,1. 4,822, ,72. 1FB1B /17/214 1:52:39 AM 6373 PAGE 12

13 For 99 (213) Page 11 Part Balance Sheet Check if Schedule O contains a response or note to any line in this Part (A) (B) Beginning of year End of year Assets Liailities Net Assets or Fund Balances Cash - non-interest-earing Savings and teporary cash investents Pledges and grants receivale, net Accounts receivale, net Loans and other receivales fro current and forer officers, directors, trustees, key eployees, and highest copensated eployees. Coplete Part of Schedule L Loans and other receivales fro other disqualified persons (as defined under section 4958(f)(1)), persons descried in section 4958(c)(3)(B), and contriuting eployers and sponsoring organizations of section 51(c)(9) voluntary eployees' eneficiary organizations (see instructions). Coplete Part of Schedule L Notes and loans receivale, net nventories for sale or use Prepaid expenses and deferred charges a Land, uildings, and equipent: cost or YMCA OF THE ROCKES other asis. Coplete Part V of Schedule D 1a Less: accuulated depreciation 1 nvestents - pulicly traded securities nvestents - other securities. See Part V, line 11 nvestents - progra-related. See Part V, line 11 ntangile assets Other assets. See Part V, line 11 Total assets. Add lines 1 through 15 (ust equal line 34) Accounts payale and accrued expenses Grants payale Deferred revenue Tax-exept ond liailities Escrow or custodial account liaility. Coplete Part V of Schedule D Loans and other payales to current and forer officers, directors, trustees, key eployees, highest copensated eployees, and disqualified persons. Coplete Part of Schedule L 1,13, ,84,284. 1,4, , , ,24,587. 1,27, , , , ,99, ,651, ,775,692. 1c 93,257,715. ATCH 5 6,318, ,423, , ,697, ,95, ,446,65. ATCH 6 7,679,44. 78,34. 41,685, ,972, ,65. 4,76,. Secured ortgages and notes payale to unrelated third parties Unsecured notes and loans payale to unrelated third parties Other liailities (including federal incoe tax, payales to related third parties, and other liailities not included on lines 17-24). Coplete Part of Schedule D Total liailities. Add lines 17 through 25 Organizations that follow SFAS 117 (ASC 958), check here and coplete lines 27 through 29, and lines 33 and 34. Unrestricted net assets Teporarily restricted net assets Peranently restricted net assets Organizations that do not follow SFAS 117 (ASC 958), check here and coplete lines 3 through 34. Capital stock or trust principal, or current funds Paid-in or capital surplus, or land, uilding, or equipent fund Retained earnings, endowent, accuulated incoe, or other funds Total net assets or fund alances Total liailities and net assets/fund alances ATCH 4 523, , ,171, ,386,13. 63,244, ,814, ,127, ,139,341. 4,219, ,167, , , ,66, ,95, ,631, ,446,65. For 99 (213) 3E FB1B /17/214 1:52:39 AM 6373 PAGE 13

14 For 99 (213) Page 12 Part Part YMCA OF THE ROCKES Reconciliation of Net Assets Check if Schedule O contains a response or note to any line in this Part Total revenue (ust equal Part V, colun (A), line 12) 1 Total expenses (ust equal Part, colun (A), line 25) 2 Revenue less expenses. Sutract line 2 fro line 1 3 Net assets or fund alances at eginning of year (ust equal Part, line 33, colun (A)) 4 Net unrealized gains (losses) on investents 5 Donated services and use of facilities 6 nvestent expenses 7 Prior period adjustents 8 Other changes in net assets or fund alances (explain in Schedule O) 9 Net assets or fund alances at end of year. Coine lines 3 through 9 (ust equal Part, line 33, colun (B)) 1 Financial Stateents and Reporting Check if Schedule O contains a response or note to any line in this Part 1 Accounting ethod used to prepare the For 99: Cash Accrual Other f the organization changed its ethod of accounting fro a prior year or checked "Other," explain in Schedule O. 2a Were the organization's financial stateents copiled or reviewed y an independent accountant? 2a f "Yes," check a ox elow to indicate whether the financial stateents for the year were copiled or reviewed on a separate asis, consolidated asis, or oth: Separate asis Consolidated asis Both consolidated and separate asis Were the organization's financial stateents audited y an independent accountant? 2 f "Yes," check a ox elow to indicate whether the financial stateents for the year were audited on a separate asis, consolidated asis, or oth: Separate asis Consolidated asis Both consolidated and separate asis c f "Yes" to line 2a or 2, does the organization have a coittee that assues responsiility for oversight of the audit, review, or copilation of its financial stateents and selection of an independent accountant? f 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? f "Yes," did the organization undergo the required audit or audits? f the organization did not undergo the required audit or audits, explain why in Schedule O and descrie any steps taken to undergo such audits. 31,9,297. 3,226, , ,66, ,612. 5,238,41. 58,631,647. 2c 3a 3 Yes No For 99 (213) 3E FB1B /17/214 1:52:39 AM 6373 PAGE 14

15 Pulic Charity Status and Pulic Support SCHEDULE A OMB No (For 99 or 99-EZ) Coplete if the organization is a section 51(c)(3) organization or a section 4947(a)(1) nonexept charitale trust. À¾µ Departent of the Treasury Attach to For 99 or For 99-EZ. Open to Pulic nternal Revenue Service nforation aout Schedule A (For 99 or 99-EZ) and its instructions is at nspection Nae of the organization Eployer identification nuer YMCA OF THE ROCKES Part Reason for Pulic Charity Status (All organizations ust coplete this part.) See instructions. The organization is not a private foundation ecause it is: (For lines 1 through 11, check only one ox.) 1 A church, convention of churches, or association of churches descried in section 17()(1)(A)(i). 2 A school descried in section 17()(1)(A)(ii). (Attach Schedule E.) 3 A hospital or a cooperative hospital service organization descried in section 17()(1)(A)(iii). 4 A edical research organization operated in conjunction with a hospital descried in section 17()(1)(A)(iii). Enter the hospital's nae, city, and state: 5 An organization operated for the enefit of a college or university owned or operated y a governental unit descried in section 17()(1)(A)(iv). (Coplete Part.) 6 A federal, state, or local governent or governental unit descried in section 17()(1)(A)(v). 7 An organization that norally receives a sustantial part of its support fro a governental unit or fro the general pulic descried in section 17()(1)(A)(vi). (Coplete Part.) 8 A counity trust descried in section 17()(1)(A)(vi). (Coplete Part.) 9 An organization that norally receives: (1) ore than 331/3 % of its support fro contriutions, eership fees, and gross receipts fro activities related to its exept functions - suject to certain exceptions, and (2) no ore than 331/3 % of its support fro gross investent incoe and unrelated usiness taxale incoe (less section 511 tax) fro usinesses acquired y the organization after June 3, See section 59(a)(2). (Coplete Part.) 1 An organization organized and operated exclusively to test for pulic safety. See section 59(a)(4). 11 An organization organized and operated exclusively for the enefit of, to perfor the functions of, or to carry out the purposes of one or ore pulicly supported organizations descried in section 59(a)(1) or section 59(a)(2). See section 59(a)(3). Check the ox that descries the type of supporting organization and coplete lines 11e through 11h. a Type Type c Type -Functionally integrated d Type -Non-functionally integrated (A) e f g h By checking this ox, certify that the organization is not controlled directly or indirectly y one or ore disqualified persons other than foundation anagers and other than one or ore pulicly supported organizations descried in section 59(a)(1) or section 59(a)(2). f the organization received a written deterination fro the RS that it is a Type, Type, or Type supporting organization, check this ox Since August 17, 26, has the organization accepted any gift or contriution fro any of the following persons? (i) A person who directly or indirectly controls, either alone or together with persons descried in (ii) and (iii) elow, the governing ody of the supported organization? (ii) A faily eer of a person descried in (i) aove? (iii) A 35% controlled entity of a person descried in (i) or (ii) aove? Provide the following inforation aout the supported organization(s). (i) Nae of supported organization (ii) EN (iii) Type of organization (descried on lines 1-9 aove or RC section (see instructions)) (iv) s the (v) Did you notify (vi) s the organization in the organization organization in col. (i) listed in in col. (i) of your col. (i) organized your governing docuent? support? in the U.S.? Yes No Yes No Yes No 11g(i) 11g(ii) 11g(iii) Yes No (vii) Aount of onetary support (B) (C) (D) (E) Total For Paperwork Reduction Act Notice, see the nstructions for For 99 or 99-EZ. Schedule A (For 99 or 99-EZ) 213 3E FB1B /17/214 1:52:39 AM 6373 PAGE 15

16 Schedule A (For 99 or 99-EZ) 213 Page 2 Part Support Schedule for Organizations Descried in Sections 17()(1)(A)(iv) and 17()(1)(A)(vi) (Coplete only if you checked the ox on line 5, 7, or 8 of Part or if the organization failed to qualify under Part. f the organization fails to qualify under the tests listed elow, please coplete Part.) Section A. Pulic Support Calendar year (or fiscal year eginning in) 1 Gifts, grants, contriutions, and eership fees received. (Do not include any "unusual grants.") 2 Tax revenues levied for the organization's enefit and either paid to or expended on its ehalf 3 The value of services or facilities furnished y a governental unit to the organization without charge 4 Total. Add lines 1 through 3 5 The portion of total contriutions y each person (other than a governental unit or pulicly supported organization) included on line 1 that exceeds 2% of the aount shown on line 11, colun (f) 6 Pulic support. Sutract line 5 fro line 4. Section B. Total Support Calendar year (or fiscal year eginning in) 7 Aounts fro line 4 8 Gross incoe fro interest, dividends, payents received on securities loans, rents, royalties and incoe fro siilar sources 9 Net incoe fro unrelated usiness activities, whether or not the usiness is regularly carried on 1 Other incoe. Do not include gain or loss fro the sale of capital assets (a) 29 () 21 (c) 211 (d) 212 (e) 213 (f) Total (a) 29 () 21 (c) 211 (d) 212 (e) 213 (f) Total (Explain in Part V.) 11 Total support. Add lines 7 through 1 12 Gross receipts fro related activities, etc. (see instructions) 12 organization, check this ox and stop here Section C. Coputation of Pulic Support Percentage First five years. f the For 99 is for the organization's first, second, third, fourth, or fifth tax year as a section 51(c)(3) 14 Pulic support percentage for 213 (line 6, colun (f) divided y line 11, colun (f)) Pulic support percentage fro 212 Schedule A, Part, line a 33 1/3 % support test f the organization did not check the ox on line 13, and line 14 is 331/3 % or ore, check 17a YMCA OF THE ROCKES this ox and stop here. The organization qualifies as a pulicly supported organization check this ox and stop here. The organization qualifies as a pulicly supported organization 33 1/3 % support test f the organization did not check a ox on line 13 or 16a, and line 15 is 331/3 % or ore, 1%-facts-and-circustances test f the organization did not check a ox on line 13, 16a, or 16, and line 14 is 1% or ore, and if the organization eets the "facts-and-circustances" test, check this ox and stop here. Explain in Part V how the organization eets the "facts-and-circustances test. The organization qualifies as a pulicly supported organization 1%-facts-and-circustances test f the organization did not check a ox on line 13, 16a, 16, or 17a, and line 15 is 1% or ore, and if the organization eets the "facts-and-circustances" test, check this ox and stop here. Explain in Part V how the organization eets the "facts-and-circustances" test. The organization qualifies as a pulicly supported organization 18 Private foundation. f the organization did not check a ox on line 13, 16a, 16, 17a, or 17, check this ox and see instructions % % Schedule A (For 99 or 99-EZ) 213 3E FB1B /17/214 1:52:39 AM 6373 PAGE 16