2024-09-30T09:25:59-05:00 2023-12-31 273858252 DEAN DORTON ALLEN FORD PLLC 250 W MAIN STREET STE 1400 LEXINGTON KY 40507 990 2023-01-01 610444842 YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER LEXINGTON KENTUCKY YOUN 8593677327 381 W LOUDON LEXINGTON KY 40508 PAULA ANDERSON PRESIDENT & CEO 8593677327 2024-09-12 1 0 ALLISON C CARTER P01242412 8592552341 2023 2024-10-15 13:58:12Z YMCA OF CENTRAL KENTUCKY PAULA ANDERSON 381 W LOUDON LEXINGTON KY 40508 20517257 0 X WWW.YMCACKY.ORG X 1853 KY TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND, AND BODY FOR ALL. 30 30 955 640 0 0 2916214 3999423 13423045 16053579 133262 287735 108523 142407 16581044 20483144 30731 39138 0 0 9081857 10598410 0 0 301689 8046166 8596865 17158754 19234413 -577710 1248731 47015008 49179844 16861435 16849760 30153573 32330084 X DRIVEN BY ITS FOUNDING MISSION, THE Y HAS SERVED AS A LEADING NONPROFIT IN CENTRAL KENTUCKY FOR 170 YEARS. THE Y EMPOWERS EVERYONE NO MATTER WHO THEY ARE OR WHERE THEY'RE FROM, BY ENSURING ACCESS TO RESOURCES, RELATIONSHIPS AND OPPORTUNITIES FOR ALL TO LEARN, GROW AND THRIVE. BY BRINGING TOGETHER PEOPLE FROM DIFFERENT BACKGROUNDS, PERSPECTIVES AND GENERATIONS, THE Y'S GOAL IS TO IMPROVE OVERALL HEALTH AND WELL-BEING, IGNITE YOUTH EMPOWERMENT AND DEMONSTRATE THE IMPORTANCE OF CONNECTIONS IN AND ACROSS OUR COMMUNITIES. 0 0 4364863 8953024 HEALTHY LIVING: THE YMCA AIMS TO IMPROVE OUR COMMUNITY'S HEALTH BY PROVIDING PROGRAMS AND ACTIVITIES THAT PROMOTE OVERALL WELL-BEING, NO MATTER WHERE YOU ARE ON YOUR JOURNEY TOWARD BETTER HEALTH. FROM OUR WIDE RANGE OF FITNESS, PERSONAL TRAINING, SPORTS AND AQUATICS PROGRAMS, TO OUR GROUP SOCIAL ACTIVITIES, AS WELL AS FUN FAMILY AND COMMUNITY EVENTS, WE OFFER AN ARRAY OF OPTIONS FOCUSED ON STRENGTHENING SPIRIT, MIND AND BODY.HERE ARE SOME OF THE 2023 IMPACT HIGHLIGHTS OF OUR HEALTHY LIVING PROGRAMS AND SERVICES: - 1,120,399 VISITS WERE MADE TO THE YMCA'S FIVE LOCATIONS. - OVER 136,000 PARTICIPANTS ENGAGED IN VARIOUS GROUP EXERCISE CLASSES. - 4,794 YOUTH ACTIVELY LEARNED ABOUT TEAMWORK THROUGH ENGAGING IN YOUTH SPORTS. - 3,127 YOUTH GAINED CONFIDENCE AND LEARNED LIFE-SAVING SKILLS THROUGH PARTICIPATION IN SWIM LESSONS AND WATER SAFETY PROGRAMS. - 1,789 INDIVIDUALS PARTICIPATED IN 5K RACES AND YOUTH AND ADULT TRIATHLONS. - 252 INDIVIDUALS PARTICIPATED IN COMPETITIVE SWIM TEAMS AT TWO YMCA LOCATIONS. - 73 INDIVIDUALS PARTICIPATED IN LIVESTRONG AT THE YMCA, A SMALL-GROUP CANCER SURVIVORSHIP PROGRAM. 11713792 39138 7100555 YOUTH DEVELOPMENT: OUR YMCA IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN IN CENTRAL KENTUCKY. FROM CRADLE TO CAREER, THE Y EMPOWERS YOUNG PEOPLE TO LEAD INSPIRED, SUCCESSFUL LIVES. FROM CAMP TO CHILD CARE TO AFTERSCHOOL ACTIVITIES TO SPORTS AND MORE, THE Y OFFERS HOLISTIC PROGRAMMING THAT ENHANCES, PROTECTS AND NURTURES THE UNIQUE DEVELOPMENT JOURNEY OF EVERY CHILD AND TEEN.HERE ARE SOME OF THE 2023 IMPACT HIGHLIGHTS OF OUR YOUTH DEVELOPMENT PROGRAMS AND SERVICES: - 77,924 NUTRITIOUS MEALS AND SNACKS SERVED IN CHILD CARE, CAMPS, AND COMMUNITY OUTREACH PROGRAMS. - 42,623 CHECK-INS TO KIDS CORNERS BY HOUSEHOLD MEMBERS. - 1,341 YOUTH ENJOYED MEMORABLE EXPERIENCES IN OUR SUMMER DAY CAMPS AT 9 SITES ACROSS FAYETTE AND FRANKLIN COUNTIES. - 833 CHILDREN SERVED IN BEFORE AND AFTER SCHOOL PROGRAMMING AND AT OUR EARLY LEARNING CENTERS (CRAYON CLUB AND CENTER FOR CHILDREN). - 150 TEENS PARTICIPATED IN THE BLACK ACHIEVERS PROGRAM AND $40,774 IN SCHOLARSHIPS AWARDED TO SENIORS. - 140 STUDENTS PARTICIPATED IN THE YMCA'S POWER SCHOLARS ACADEMY DURING THE SUMMER MONTHS SHOWING AN AVERAGE OF THREE MONTHS GAIN IN READING AND MATH. 577827 SOCIAL RESPONSIBILITY - THE YMCA BELIEVES OUR COMMUNITIES ARE STRONGEST WHEN EVERYONE IS INCLUDED AND HAS THE OPPORTUNITY TO REACH THEIR FULL POTENTIAL. WE WELCOME AND CONNECT PEOPLE OF ALL GENERATIONS, BACKGROUNDS AND PERSPECTIVES, AND WE'RE COMMITTED TO ADDRESSING ISSUES THAT PEOPLE FACE TO CREATE POSITIVE CHANGE.HERE ARE SOME OF THE 2023 IMPACT HIGHLIGHTS DEMONSTRATING OUR COMMITMENT TO SOCIAL RESPONSIBILITY: - EMPLOYED 791 PART-TIME AND 164 FULL-TIME STAFF MEMBERS. - DISTRIBUTED 5,100 BACKPACKS FILLED WITH SCHOOL SUPPLIES TO FAMILIES IN FAYETTE, FRANKLIN AND JESSAMINE COUNTIES. - ALLOCATED $566,171 IN FINANCIAL ASSISTANCE TO SUPPORT CHILDREN, ADULTS, AND FAMILIES. - APPROXIMATELY 250 KIDS AND ADULTS WITH SPECIAL NEEDS ACTIVELY PARTICIPATED IN THE TOYOTA BLUEGRASS MIRACLE LEAGUE.- OVER 200 WEEKS OF FREE CAMP WERE AWARDED O THOSE IN NEED FOR THE Y'S 170TH ANNIVERSARY.- 35 POLICY VOLUNTEERS AND 139 PROGRAM VOLUNTEERS CONTRIBUTED THEIR TIME AND TALENTS BY SERVING ON OUR BOARDS, AS YOUTH COACHES, MENTORS, CLASS INSTRUCTORS AND AT EVENTS. 16656482 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 49 0 1 955 1 0 0 0 0 0 0 0 0 0 0 0 0 X 30 30 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 KY X X KELLY NOSSOKOFF 8593677323 381 W LOUDON LEXINGTON KY 40508 PAULA ANDERSON CHIEF ADMINISTRATIVE OFFICER/OPERATING OFFICER 40.00 X 213189 0 31504 MARLA GEARHART DISTRICT VICE PRESIDENT 40.00 X 130698 0 22530 DANA ENSLEY DISTRICT VICE PRESIDENT 40.00 X 116005 0 36743 JESSICA BERRY VICE PRESIDENT MISSION ADVANCEMENT 40.00 X 114854 0 28558 KEITH GALLAGHER VICE PRESIDENT MEMBERSHIP 40.00 X 105073 0 38339 KELLY NOSSOKOFF CHIEF FIANANCIAL OFFICER 40.00 X 114247 0 20688 DAVID ELSEN DISTRICT VICE PRESIDENT 40.00 X 114223 0 20688 DARYL SMITH CHAIR 1.50 X 0 0 0 BRIAN QUEEN TREASURER 1.50 X 0 0 0 ANNISSA FRANKLIN SECRETARY 1.50 X 0 0 0 STEVE BYARS CHAIR ELECT 1.50 X 0 0 0 LESLIE FLYNN PAST CHAIR 1.50 X 0 0 0 JEREMY BATES BOARD MEMBER 1.50 X 0 0 0 ALETHEA BERNARD BOARD MEMBER 1.50 X 0 0 0 JOHN BEVINGTON BOARD MEMBER 1.50 X 0 0 0 CARLA BLANTON BOARD MEMBER 1.50 X 0 0 0 JONATHAN CALDWELL BOARD MEMBER 1.50 X 0 0 0 TAYLOR MCDONALD BOARD MEMBER 1.50 X 0 0 0 EVANGELINE LEAR BOARD MEMBER 1.50 X 0 0 0 JERRY STURDIVANT BOARD MEMBER 1.50 X 0 0 0 JAY INGLE BOARD MEMBER 1.50 X 0 0 0 GREG FEENEY BOARD MEMBER 1.50 X 0 0 0 PATRICK LUCAS BOARD MEMBER 1.50 X 0 0 0 KERI LEE BOARD MEMBER 1.50 X 0 0 0 DAVID MAHONEY BOARD MEMBER 1.50 X 0 0 0 KATY PRATHER BOARD MEMBER 1.50 X 0 0 0 MARK KLEE BOARD MEMBER 1.50 X 0 0 0 BRYAN RAISOR BOARD MEMBER 1.50 X 0 0 0 ROBERT MCGOODWIN BOARD MEMBER 1.50 X 0 0 0 MIRANDA SCULLY BOARD MEMBER 1.50 X 0 0 0 JOHN SHASKY BOARD MEMBER 1.50 X 0 0 0 ANDREW SMITH BOARD MEMBER 1.50 X 0 0 0 BILLY SPEARS BOARD MEMBER 1.50 X 0 0 0 DELAINE THIEL BOARD MEMBER 1.50 X 0 0 0 ALEX LYTTLE BOARD MEMBER 1.50 X 0 0 0 MARTY KEITH BOARD MEMBER 1.50 X 0 0 0 LATARIKA YOUNG BOARD MEMBER 1.50 X 0 0 0 908289 0 199050 7 0 1 0 NEXT LEVEL 110 W VINE ST LEXINGTON KY 40507 JANITORIAL SERVICES 798721 IVEY MECHANICAL 1063 MANCHESTER ST LEXINGTON KY 40508 REPAIRS AND MAINTENANCE 527270 FAYETTE HEATING AND AIR 817 NANDINO BLVD LEXINGTON KY 40511 HVAC SERVICE AND REPAIR 136924 LAWN MASTERS LLC 4101 TATES CREEK DRIVE LEXINGTON KY 40517 LAWNCARE AND SNOW REMOVAL 130469 HUBBARD BROADCASTING PO BOX 645440 CINCINNATI OH 45264 ADVERTISING 128125 5 47998 29230 2554156 1368039 1969 3999423 MEMBERSHIP DUES 713940 8953024 8953024 CHILDCARE REVENUE - INFANT/TODDLE 713940 2516370 2516370 CHILDCARE REVENE - SCHOOL AGE 713940 1873083 1873083 OTHER PROGRAM REVENUE 713940 1809850 1809850 DAY CAMP REVENUE 713940 901252 901252 16053579 90315 90315 11980 0 11980 11980 11980 200209 5578 0 8367 200209 -2789 197420 197420 45511 29230 25746 19765 19765 OTHER 900099 110662 110662 110662 20483144 16053579 0 430142 39138 39138 379627 379627 8425316 7637169 582107 206040 435595 382257 38256 15082 585686 487340 79119 19227 772186 678920 75436 17830 16616 16616 24000 24000 34936 34936 477690 285686 189401 2603 274216 258047 5806 10363 51519 47608 2239 1672 295328 295328 3446438 3174280 271701 457 64951 37273 23114 4564 419506 3959 415547 239782 234532 5250 1573271 1529297 43974 224031 205991 18040 SUPPLIES & OTHER PROGRA 872784 856447 14125 2212 CREDIT CARD FEES 202759 195502 7142 115 BAD DEBT 196018 196018 EMPLOYEE EXPENSES 104482 58675 33612 12195 78538 53015 16194 9329 19234413 16656482 2276242 301689 3447004 2867204 0 801683 324134 172412 205166 210664 157167 139354 58767945 22214195 35604887 36553750 7244998 8429777 5000 5000 26652 0 47015008 49179844 1120954 1516824 543562 601007 14638546 13815957 558373 406310 0 509662 16861435 16849760 X 25504126 26909333 4649447 5420751 30153573 32330084 47015008 49179844 1248731 927780 0 X X 0 1 X 1 0 X 1957715 3518926 6648480 2916214 3999423 19040758 15065662 8241594 10350218 13423045 16053579 63134098 17023377 11760520 16998698 16339259 20053002 82174856 35450 48535 54900 61124 63598 263607 0 35450 48535 54900 61124 63598 263607 81911249 38862 57741 67913 193742 102295 460553 38862 57741 67913 193742 102295 460553 177963 187281 102155 89060 110662 667121 17240202 12005542 17168766 16622061 20265959 83302530 0.98330 0.98280 0.00550 0.00490 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5962541 53 991137 126496 6827235 7110750 -1060214 87995 5962541 6325654 5000 879855 99759 7110750 5598299 258766 566658 98069 6325654 4848801 50000 883640 184142 5598299 0.54130 0.45870 1 0 9166687 9166687 43737359 18014960 25722399 301009 150911 150098 5326134 4027940 1298194 236756 20384 216372 36553750 FINANCE LEASE LIABILITY 509662 509662 X 21363096 927780 25746 953526 20409570 34936 38638 73574 20483144 19186585 25746 25746 19160839 34936 38638 73574 19234413 PART V, LINE 4: THE ENDOWMENT FUND PROVIDES CONSISTENT INCOME TO SUPPORT THE PROGRAMS OF THE YMCA OF CENTRAL KENTUCKY. AS WE CONTINUE TO GROW ALONG WITH OUR COMMUNITY, THE EARNINGS FROM THE PRINCIPAL OF THE ENDOWMENT WILL BECOME MORE IMPORTANT TO THE LONG-TERM FINANCIAL SECURITY OF THE YMCA. ENDOWMENT FUND EARNINGS PROVIDE CRITICAL SUPPORT AND CREATE OPPORTUNITIES FOR GREATER AND MORE DIVERSE PARTICIPATION. PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM INCOME TAXES UNDER 501(C)(3) OF THE INTERNAL REVENUE CODE AND SIMILAR KENTUCKY PROVISIONS AND IS CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. IT HAS BEEN CLASSIFIED AS A PUBLICLY SUPPORTED CHARITABLE ORGANIZATION UNDER SECTION 509(A)(1) OF THE IRC AND QUALIFIES FOR THE MAXIMUM CHARITABLE CONTRIBUTION DEDUCTION BY DONORS. THE ASSOCIATION RECOGNIZES UNCERTAIN INCOME TAX POSITIONS USING THE "MORE-LIKELY-THAN NOT" APPROACH AS DEFINED IN THE ASC. NO LIABILITY FOR UNCERTAIN TAX POSITIONS HAVE BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 25,746. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 38,638. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 25,746. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 38,638. BLACK CAT 49981 18269 31712 16605 REINDEER RAMBLE 24760 10961 13799 1050 8091 74741 29230 45511 1050 24696 25746 19765 1 CASH AWARDS FOR BLACK ACHIEVER SCHOLARSHIPS 10 38638 SCHOLARSHIP IN MEMORY OF DARYL MARTIN 1 500 PART I, LINE 2: THE SCHOLARSHIP PROCESS FOR THE YMCA OF CENTRAL KENTUCKY BLACK ACHIEVERS IS INCLUSIVE OF A PORTFOLIO (COVER LETTER, RESUME, HONORS AND AWARDS RECEIVED, 2 WRITING ENTRIES, TEACHER AND COUNSELOR RECOMMENDATIONS, ETC.), INTERVIEWS, PARENT COMMITMENT, AND PROGRAM DEDICATION. EVERY SENIOR WHO FULLY COMPLETES THE SCHOLARSHIP PROCESS AND ABIDES BY ALL THE GUIDELINES SET FORTH BY THE YMCA BLACK ACHIEVERS SCHOLARSHIP COMMITTEE (A COMMITTEE RAN BY VOLUNTEERS) DURING THE CURRENT ACADEMIC YEAR RECEIVES A SCHOLARSHIP AND/OR CASH AWARD. SCHOLARSHIPS ARE GIVEN THROUGH UNIVERSITIES, COLLEGES, CHURCHES AND PRIVATE DONORS; AND CASH AWARDS ARE GIVEN FROM FUNDS RAISED FOR SCHOLARSHIPS THROUGH INDIVIDUAL DONORS. A STRONG PREFERENCE IS GIVEN TO SENIORS WITH SEVERAL YEARS OF PARTICIPATION IN THE BLACK ACHIEVERS PROGRAM. 1 X X X 0 0 0 0 0 0 0 0 0 PAULA ANDERSON CHIEF ADMINISTRATIVE OFFICER/OPERATI 211894 0 0 0 1295 0 23549 0 7955 0 244693 0 0 0 MARLA GEARHART DISTRICT VICE PRESIDENT 125559 0 5000 0 139 0 14575 0 7955 0 153228 0 0 0 DANA ENSLEY DISTRICT VICE PRESIDENT 111024 0 4784 0 197 0 13945 0 22798 0 152748 0 0 0 A COUNTY OF SCOTT KENTUCKY 616000775 2015-08-31 19000000 SEE PART VI 0 0 0 A 5062062 19000000 191665 15808335 3000000 2016 1 0 0 1 A 0 0 0 0 0 0 0 A 0 1 0 0 1 0 0 0 0 A 0 PART I, LINE A, COLUMN F: 1) TO FINANCE THE COSTS OF THE CONSTRUCTION AND EQUIPPING OF A NEW FACILITY TO BE LOCATED AT 2681 OLD ROSEBUD ROAD IN LEXINGTON, FAYETTE COUNTY, KENTUCKY AND THE EXPANSION AND RENOVATION OF THE EXISTING FACILITY LOCATED AT 381 WEST LOUDON AVENUE, IN LEXINGTON, FAYETTE COUNTY, KENTUCKY. 2) TO FINANCE THE REFUND OF THE LEXINGTON-FAYETTE URBAN COUNTY GOVERNMENT VARIABLE RATE DEMAND INDUSTRIAL BUILDING REVENUE BONDS (YMCA OF CENTRAL KENTUCKY, INC. PROJECT) SERIES 1999, THE PROCEEDS OF WHICH WERE USED TO FINANCE A PORTION OF THE COSTS OF ACQUISITION, CONSTRUCTION, AND EQUIPPING FOR THE RENOVATION OF THE EXISTING YMCA FACILITY LOCATED AT 239 E. HIGH STREET IN LEXINGTON, KENTUCKY, AND THE ACQUISITION AND CONSTRUCTION OF THE "YMCA NORTH" FACILITY LOCATED AT 381 WEST LOUDON AVENUE IN LEXINGTON, KENTUCKY AND THE "YMCA BEAUMONT" FACILITY LOCATED AT 3251 BEAUMONT CENTRE CIRCLE IN LEXINGTON, KENTUCKY AND OTHER CAPITAL PROJECTS OF THE YMCA. FORM 990, PART VI, SECTION A, LINE 1A AN EXECUTIVE COMMITTEE CONSISTING OF THE OFFICERS OF THE BOARD OF DIRECTORS, THE IMMEDIATE PAST CHAIRPERSON, THE CHAIRPERSONS OF EACH BRANCH BOARD, PLUS UP TO TWO MEMBERS APPOINTED BY THE CHAIRPERSON. THE EXECUTIVE COMMITTEE SHALL HAVE THE FULL POWER AND AUTHORITY TO SUPERVISE AND ACT UPON ALL BUSINESS REQUIRING IMMEDIATE ATTENTION DURING INTERVALS BETWEEN THE REGULAR MEETINGS OF THE BOARD OF DIRECTORS. THE CHAIRPERSON OF THE ASSOCIATION SHALL ALSO SERVE AS CHAIRPERSON OF THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B UPON COMPLETION BY THE INDEPENDENT AUDITORS, AN ELECTRONIC COPY IS FORWARDED TO ALL ASSOCIATION BOARD MEMBERS. THE AUDIT COMMITTEE CHAIRPERSON PRESENTS THE FORM 990 AT THE NEXT ASSOCIATION BOARD OF DIRECTORS MEETING. AFTER COMMENTS AND/OR CORRECTIONS ARE NOTED, THE BOARD VOTES TO ACCEPT THE FORM FOR SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUAL COMPLIANCE DESCRIPTION AND COMPLIANCE REQUESTS ARE SENT TO EACH MEMBER OF THE ASSOCIATION BOARD OF DIRECTORS. REPLIES ARE MONITORED BY THE OFFICE OF THE CEO. ANY NON-COMPLIANCE ISSUES, IF ANY, ARE SUBMITTED TO THE EXECUTIVE COMMITTEE FOR APPROVAL OR OTHER APPROPRIATE ACTION. SITUATIONS MAY ARISE IN WHICH THE YMCA MAY WISH TO CONTRACT OR ENTER INTO AN ARRANGEMENT FOR GOODS OR SERVICES WITH INDIVIDUAL DIRECTORS OR TRUSTEES WITH FIRMS OR CORPORATIONS OF WHICH A DIRECTOR OR A TRUSTEE MAY BE A MEMBER, OFFICER, OR EMPLOYEE, IN WHICH EVENT BEFORE ENTERING INTO ANY SUCH CONTRACT OR ARRANGEMENT: (I) THE TERMS OF THE CONTRACT OR ARRANGEMENT SHALL BE DISCLOSED TO THE BOARD OF DIRECTORS OR THE EXECUTIVE COMMITTEE, (II) THE BOARD OF DIRECTORS OR EXECUTIVE COMMITTEE SHALL DETERMINE THAT SUCH CONTRACT OR ARRANGEMENT IS ON TERMS AND CONDITIONS AS ADVANTAGEOUS TO THE YMCA AS CAN BE OBTAINED FROM ANY OTHER SOURCE FOR EQUIVALENT GOODS OR SERVICES; AND (III) THE BOARD OF DIRECTORS (WITH THE DIRECTOR ABSTAINING) OR THE EXECUTIVE COMMITTEE SHALL BY RESOLUTION APPROVE SUCH CONTRACT OR ARRANGEMENT. THE PRESIDENT WILL ADMINISTER THE CONFLICT OF INTEREST POLICY AND ANY DISPUTED ACTION OF THE PRESIDENT, WITH RESPECT TO CONFLICT OF INTEREST MATTERS, SHALL BE RESOLVED BY THE EXECUTIVE COMMITTEE OR THE BOARD OF DIRECTORS WHICHEVER NEXT MEETS. FORM 990, PART VI, SECTION B, LINE 15 YUSA PERFORMS AN ANNUAL NATIONWIDE COMPENSATION STUDY AND PROVIDES COMPENSATION AND COST OF LIVING INCREASE RECOMMENDATIONS TO LOCAL YMCAS. CENTRAL KENTUCKY YMCA'S HUMAN RESOURCE COMMITTEE REVIEWS SALARY TRENDS AND PROVIDES ADVICE. COMPENSATION OF THE CEO IS REVIEWED ANNUALLY BY THE EXECUTIVE COMPENSATION COMMITTEE APPOINTED BY THE BOARD OF DIRECTORS. THEIR RECOMMENDATION IS THEN SUBMITTED TO THE FULL BOARD OF DIRECTORS FOR APPROVAL. THE COO, CONTROLLER, AND BRANCH EXECUTIVES' SALARIES ARE APPROVED BY THE CEO AND THE CHIEF ADMINISTRATIVE OFFICER. FORM 990, PART VI, SECTION C, LINE 19 A COPY OF FORM 990 IS AVAILABLE ON THE ASSOCIATION'S LOCAL AREA NETWORK SO THAT EACH BRANCH EXECUTIVE HAS ACCESS IN THE EVENT REQUESTS ARE RECEIVED AT THE BRANCH SITE. THE FORM 990 IS ALSO AVAILABLE VIA THE YMCA AND GUIDESTAR WEBSITES. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S FINANCIAL STATEMENTS WERE AUDITED BY AN INDEPENDENT ACCOUNTANT AND THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. THE ORGANIZATION HAS A FINANCE/AUDIT COMMITTEE WHICH ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. PART VI, LINE 10B THE YMCA OF CENTRAL KENTUCKY MAINTAINS FIVE FULL-SERVICE FACILITIES AND TWO PROGRAM BRANCHES AS FOLLOWS: 1. HIGH STREET YMCA, 239 EAST HIGH STREET, LEXINGTON, KY 40507 2. BEAUMONT CENTRE FAMILY YMCA, 3251 BEAUMONT CENTRE CIRCLE, LEXINGTON, KY 40513 3. NORTH LEXINGTON FAMILY YMCA, 381 LOUDON AVENUE, LEXINGTON, KY 40508 4. WHITAKER FAMILY YMCA, 2681 OLD ROSEBUD ROAD, LEXINGTON, KY 40509 5. PREVENTION PARK, 77 C MICHAEL DAVENPORT BLVD, FRANKFORT 6. JESSAMINE COUNTY YMCA, 220 EAST MAPLE STREET, NICHOLASVILLE, KY 40356 (PROGRAM BRANCH) 7. SCOTT COUNTY YMCA, 160 EAST MAIN STREET, GEORGETOWN, KY 40324 (PROGRAM BRANCH) 8. CENTER FOR CHILDREN, 500 PARK PLACE, LEXINGTON, KY 40508 9. CRAYON CLUB, 142 LANE VIEW DRIVE, FRANKFORT, KY EACH OF THE ABOVE BRANCHES HAS ITS OWN BOARD OF MANAGERS THAT ADVISES BRANCH STAFF ON PROGRAMS, COMMUNITY EVENTS, ANNUAL FUNDRAISING, AND REVIEW OF BUDGETS AND MONTHLY FINANCES. ONE MEMBER OF EACH BRANCH'S BOARD OF MANAGERS IS SELECTED TO BE ON THE ASSOCIATION BOARD OF DIRECTORS. EACH INDIVIDUAL BRANCH IS NOT A SEPARATE LEGAL ENTITY, BUT RATHER OPERATES AS A PART OF THE YMCA OF CENTRAL KENTUCKY, AND IS SUBJECT TO THE SUPERVISION, WRITTEN POLICIES, AND PROCEDURES OF THE ENTIRE ASSOCIATION, AND IS ACCOUNTABLE TO THE BOARD OF DIRECTORS OF THE YMCA OF CENTRAL KENTUCKY.