2026-06-08T10:20:07-05:00 2025-12-31 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2025-01-01 042281530 METROWEST YOUNG MEN'S CHRISTIAN ASSOCIATION INC METR 5088794420 280 OLD CONNECTICUT PATH FRAMINGHAM MA 017014539 RICHARD MACPHERSON PRESIDENT 5088794420 2026-06-05 1 CAITLIN LIMOGES CPA P01633588 5083669100 2026-06-05 2025 2025-03-06 01:10:19Z RICHARD MACPHERSON 280 OLD CONNECTICUT PATH FRAMINGHAM MA 017014539 32787308 0 X WWW.METROWESTYMCA.ORG X 1960 MA THE METROWEST YMCA IS DEDICATED TO THE DEVELOPMENT OF ALL PEOPLE REGARDLESS OF AGE, GENDER, RACE, RELIGION, INCOME OR ABILITY. OUR PROGRAMS, SERVICES AND FACILITIES ARE DESIGNED TO ENHANCE THE SPIRITUAL, MENTAL, PHYSICAL AND SOCIAL QUALITY OF LIFE FOR OUR FAMILIES, OUR COMMUNITIES AND OURSELVES. 20 20 727 300 0 0 6210628 6971051 11607449 12378864 457270 585929 133430 122493 18408777 20058337 740566 1023255 0 0 10201016 10895263 0 0 544872 5112219 5611240 16053801 17529758 2354976 2528579 35133523 36707590 9174443 8103752 25959080 28603838 X THE METROWEST YMCA IS DEDICATED TO THE DEVELOPMENT OF ALL PEOPLE REGARDLESS OF AGE, GENDER, RACE, RELIGION, INCOME OR ABILITY. OUR PROGRAMS, SERVICES AND FACILITIES ARE DESIGNED TO ENHANCE THE SPIRITUAL, MENTAL, PHYSICAL AND SOCIAL QUALITY OF LIFE FOR OUR FAMILIES, OUR COMMUNITIES AND OURSELVES. 0 0 10677795 825678 8215369 YOUTH DEVELOPMENTOUR YMCA IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. WE BELIEVE THAT ALL KIDS HAVE GREAT POTENTIAL AND DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THAT'S WHY WE HELP YOUNG PEOPLE CULTIVATE THE VALUES, SKILLS AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH AND EDUCATIONAL ACHIEVEMENT. OUR YMCA PROGRAMS, SUCH AS AQUATICS, ENRICHMENT CLASSES, DANCE, SPORTS, GYMNASTICS, NATIONALLY ACCREDITED EARLY EDUCATION, AFTER SCHOOL AND SUMMER DAY CAMP, OFFER A RANGE OF EXPERIENCES THAT ENRICH SOCIAL-EMOTIONAL, COGNITIVE AND PHYSICAL GROWTH. IN 2025, WE PROVIDED $825,678 IN FINANCIAL ASSISTANCE TO PEOPLE WHO OTHERWISE MAY NOT HAVE BEEN ABLE TO AFFORD TO PARTICIPATE. 4057647 189685 4144585 HEALTHY LIVINGTHE Y IS COMMITTED TO IMPROVING AMERICA'S HEALTH AND WELL-BEING, COMMUNITY BY COMMUNITY. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH AND FOSTER CONNECTIONS THROUGH FITNESS, SPORTS, FUN AND SHARED INTERESTS. AS A RESULT, OVER 20,000 PEOPLE IN OUR COMMUNITY ARE RECEIVING THE SUPPORT, GUIDANCE AND RESOURCES THEY NEED TO ACHIEVE GREATER HEALTH IN SPIRIT, MIND AND BODY. THIS IS PARTICULARLY IMPORTANT AS OUR NATION STRUGGLES WITH CHRONIC DISEASE AND OBESITY, FAMILIES WRESTLE WITH WORK/LIFE BALANCE AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES AND INCOME LEVELS. IN 2025, WE PROVIDED $189,685 IN FINANCIAL ASSISTANCE TO PEOPLE WHO OTHERWISE MAY NOT HAVE BEEN ABLE TO AFFORD TO PARTICIPATE. 137866 7892 33528 SOCIAL RESPONSIBILITYOUR YMCA BELIEVES IN GIVING BACK AND SUPPORTING OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS FOR MORE THAN 60 YEARS. SINCE 1998 THE Y HAS BEEN OPERATING AN ADVENTURE-BASED PROGRAM FOR TEENS THAT HAVE DIFFICULTY MAKING HEALTHY CHOICES AND NAVIGATING THEIR LIVES SUCCESSFULLY AT LITTLE OR NO COST TO THE PARTICIPANT. THE Y ALSO INVESTS SIGNIFICANT TIME AND RESOURCES TO DEVELOP COMMUNITY PARTNERSHIPS AND PROGRAMS THAT HELP TO PREVENT AND MANAGE CHRONIC DISEASES LIKE CANCER, DIABETES, PARKINSON'S AND CARDIOPULMONARY DISORDERS FOR MANY OF THE MOST FRAGILE PEOPLE LIVING IN OUR COMMUNITY. WE PROVIDE TRAINING, RESOURCES AND SUPPORT THAT EMPOWER OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS AND OVERCOME OBSTACLES. IN 2025 WE ENGAGED OVER 100 YMCA MEMBERS, PARTICIPANTS AND VOLUNTEERS IN ACTIVITIES THAT STRENGTHEN OUR COMMUNITY AND PAVE THE WAY FOR FUTURE GENERATIONS TO THRIVE. IN 2025, WE PROVIDED $7,892 IN FINANCIAL ASSISTANCE TO PEOPLE WHO OTHERWISE MAY NOT HAVE BEEN ABLE TO AFFORD TO PARTICIPATE. 14873308 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 13 0 1 727 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MA X SEAN MCGOURTY 5088794420 280 OLD CONNECTICUT PATH FRAMINGHAM MA 017014539 REGINA MARSHALL CHAIR 3.00 X X 0 0 0 PATRICIA DUARTE BOARD MEMBER 3.00 X 0 0 0 VISI TILAK VICE CHAIR 3.00 X X 0 0 0 MOLLY RUDDOCK TREASURER 3.00 X X 0 0 0 JOHN GALVANI BOARD MEMBER 1.00 X 0 0 0 PENNY LEWANDOWSKI BOARD MEMBER 1.00 X 0 0 0 SCOTT WADLAND BOARD MEMBER 1.00 X 0 0 0 STEVE GREENBERG BOARD MEMBER 1.00 X 0 0 0 SUSAN NICHOLS BOARD MEMBER 1.00 X 0 0 0 TOM CARON BOARD MEMBER (UNTIL 5/2025) 1.00 X 0 0 0 USHA NARAYANA BOARD MEMBER 1.00 X 0 0 0 YOLANDA GREAVES BOARD MEMBER 1.00 X 0 0 0 AIMEE SIERS BOARD MEMBER 1.00 X 0 0 0 APARNA KUMAR BOARD MEMBER 1.00 X 0 0 0 CHRISTY ARNOLD BOARD MEMBER 1.00 X 0 0 0 PAM BATHEN BOARD MEMBER 1.00 X 0 0 0 CHRIS PORTAL BOARD MEMBER 1.00 X 0 0 0 FERNANDA NOGUEIRA BOARD MEMBER 1.00 X 0 0 0 RICK ROBINSON BOARD MEMBER 1.00 X 0 0 0 JIM STUCCHI BOARD MEMBER (UNTIL 5/2025) 1.00 X 0 0 0 CRISTINA MORRISSEY BOARD MEMBER (AS OF 5/2025) 1.00 X 0 0 0 DAVIS O'LEARY BOARD MEMBER (AS OF 5/2025) 1.00 X 0 0 0 DAN REA BOARD MEMBER (AS OF 5/2025) 1.00 X 0 0 0 RICHARD MACPHERSON PRESIDENT/CEO 45.00 X 231035 0 44225 JEANNE SHERLOCK COO 45.00 X 148416 0 37049 PETER WAISGERBER CDO 45.00 X 162169 0 16608 SEAN MCGOURTY CFO 45.00 X 153884 0 24818 JENNIFER MATTHEW CHRO 45.00 X 17500 0 0 JENNY BRENNAN CMO 45.00 X 90473 0 11873 DEBORAH MINORI HUMAN RESOURCES DIRECTOR 45.00 X 126591 0 12659 LISA MANDOZZI FRAMINGHAM BRANCH EXECUTIVE DIRECTOR 45.00 X 109405 0 27301 HEIDI KAUFMAN SOCIAL IMPACT AND GOVERNMENT RELATIONS OFFICER 45.00 X 118345 0 18830 STEPHAN LOCKNEY ASSOCIATE EXECUTIVE DIRECTOR CAMPING SERVICES 45.00 X 102938 0 21048 KATHLEEN RATCLIFFE PAYROLL MANAGER 45.00 X 109082 0 11329 1369838 0 225740 11 0 1 0 CBT-CHILDS BERTMAN TSECKARES INC ONE CONSTITUTION PLAZA SUITE 200 BOSTON MA 02129 CONSTRUCTION DESIGN 1162553 SYSCO BOSTON LLC 99 SPRING ST PLYMPTON MA 02367 FOOD SERVICE 350892 ADI CONTRACTINGINC 4 ORTON STREET WORCESTER MA 01604 CONSTRUCTION & CLEANING 347773 SCALORA HOLDINGS LLC 11 CORDAVILLE RD ASHLAND MA 01721 CONSTRUCTION 260712 STONEHAM MOTOR COMPANY INC 185 MAIN STREET STONEHAM MA 02180 VEHICLE SALES 175026 5 145915 4546115 2279021 56598 6971051 PROGRAM FEES AND DUES 713940 12102031 12102031 FOOD INCOME 713940 276833 276833 12378864 482724 482724 109075 0 109075 109075 109075 12800847 12697642 103205 103205 103205 30129 145915 31329 -1200 -1200 OTHER INCOME 900099 14618 14618 14618 20058337 12393482 0 693804 1023255 1023255 969321 883044 86277 8240649 7379040 615392 246217 429177 360566 57264 11347 475722 429705 35418 10599 780394 644061 112147 24186 20433 20433 70269 48041 22228 33332 33332 786081 783548 2533 1254501 1087209 33606 133686 1105274 957006 146198 2070 191235 182923 7484 828 90364 41945 45560 2859 508093 468130 23793 16170 1063866 1012869 48139 2858 292313 271851 19315 1147 DUES 165494 153628 7796 4070 MISCELLANEOUS 29985 29531 429 25 17529758 14873308 2111578 544872 3048859 3245340 5291576 5507107 1451918 1161646 67118 6442 90449 62500 34119236 14497956 20186887 19621280 4550134 4948698 446582 2154577 35133523 36707590 759147 494955 770071 405880 7645225 7202917 9174443 8103752 X 21667538 22409781 4291542 6194057 25959080 28603838 35133523 36707590 2528579 116179 0 X X 0 1 X 1 1 1 X 5469280 4878236 8476134 6210628 6971051 32005329 6301222 8583426 10318305 11607449 12378864 49189266 11770502 13461662 18794439 17818077 19349915 81194595 36625 36107 34920 12972 18303 138927 0 36625 36107 34920 12972 18303 138927 81055668 54952 57992 412183 524850 591799 1641776 54952 57992 412183 524850 591799 1641776 82609 106682 166981 41986 44747 443005 11908063 13626336 19373603 18384913 19986461 83279376 0.97330 0.97650 0.01970 0.01530 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: RENTAL OF SPACE AT YMCA LOCATIONS FOR YOUTH SPORTS AND OTHER PROGRAMS - 2021 AMOUNT: $ 82,609. 2022 AMOUNT: $ 106,682. 2023 AMOUNT: $ 166,981. 2024 AMOUNT: $ 41,986. 2025 AMOUNT: $ 44,747. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60000 60000 60000 60000 60000 60000 60000 60000 60000 60000 1.00000 0 0 6542419 6542419 22835691 11195578 11640113 3784290 2752454 1031836 956836 549924 406912 19621280 CONSTRUCTION IN PROGRESS 2154577 2154577 X 19064582 116179 116179 18948403 33332 1076602 1109934 20058337 16419824 0 16419824 33332 1076602 1109934 17529758 PART V, LINE 4: PERMANENTLY RESTRICTED NET ASSETS CONSIST OF FUNDS THAT ARE RESTRICTED BY DONORS OR THE BOARD AGAINST ANY EXPENDITURE OF PRINCIPAL. INCOME GENERATED BY THE PERMANENTLY RESTRICTED NET ASSETS IS AVAILABLE FOR USE IN OPERATIONS. PART X, LINE 2: THE Y ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE Y HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT DECEMBER 31, 2025. THE Y'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE JURISDICTIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANT EXPENSE NETTED WITH PROGRAM FEES PER THE AUDITED FINANCIAL STATEMENTS 1,023,255. FUNDRAISING EXPENSES -31,329. CAPITAL CAMPAIGN FUNDS 84,676. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANT EXPENSE NETTED WITH PROGRAM FEES PER THE AUDITED FINANCIAL STATEMENTS 1,023,255. CAPITAL CAMPAIGN EXPENSE 84,676. FUNDRAISING EXPENSES -31,329. X X X X X 0 DONOR BY DESIGN 725 WEST GILBERT ROAD PALATINE IL 60067 FUNDRAISING 0 0 66648 -66648 66648 -66648 IL AUCTION 176044 145915 30129 6930 23199 1200 176044 145915 30129 6930 23199 1200 31329 -1200 1 ASSISTANCE TO INDIVIDUALS FOR MEMBERSHIP DUES, AND PROGRAM AND CHILDCARE FEES. 1186 1023255 BASED ON THE Y'S ESTABLISHED FEE SCHEDULE MEMBERSHIP DUES, AND PROGRAM AND CHILDCARE FEES PART I, LINE 2: THE METROWEST YMCA PROVIDES FINANCIAL ASSISTANCE TO LOW INCOME INDIVIDUALS ENABLING THEM TO PARTICIPATE IN Y PROGRAMS AND MEMBERSHIP SERVICES AT A REDUCED RATE. THE RATE IS BASED ON A SLIDING FEE SCALE. DETERMINATION OF THE AMOUNT OF ASSISTANCE PROVIDED IS DEPENDENT ON FAMILY INCOME, FAMILY SIZE AND OTHER SPECIAL FINANCIAL CIRCUMSTANCES. APPLICANTS ARE REQUIRED TO COMPLETE A REQUEST APPLICATION AND SUBMIT ALONG WITH THAT REQUEST A COPY OF THEIR FEDERAL TAX RETURN, CURRENT PAY CHECK STUBS AND OTHER SUPPLEMENTAL INFORMATION IF NEEDED TO SUPPORT THEIR FINANCIAL POSITION. DEPENDING ON PROGRAM AREA AND FAMILY CIRCUMSTANCES, FINANCIAL ASSISTANCE IS GRANTED FOR A 6 OR 12 MONTH PERIOD. ALL FINANCIAL ASSISTANCE IS IN THE FORM OF PROGRAM OR MEMBERSHIP FEE SUBSIDY. NO CASH IS PROVIDED TO INDIVIDUALS. RECORDS ARE KEPT IN A SECURE FILE TO DOCUMENT THAT REQUEST APPLICATION AND FEE REDUCTION. X X X 0 0 0 0 0 0 0 0 0 RICHARD MACPHERSON PRESIDENT/CEO 231035 0 0 0 0 0 24336 0 19889 0 275260 0 0 0 JEANNE SHERLOCK COO 148416 0 0 0 0 0 16230 0 20819 0 185465 0 0 0 PETER WAISGERBER CDO 162169 0 0 0 0 0 16230 0 378 0 178777 0 0 0 SEAN MCGOURTY CFO 153884 0 0 0 0 0 15645 0 9173 0 178702 0 0 0 A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2007-08-01 6700000 RENOVATION OF THE Y'S FRAMINGHAM FACILITY AND REPYMT. OF A NOTE PAYABLE 0 0 0 B MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2018-11-01 7000000 RENOVATION OF THE Y'S FRAMINGHAM FACILITY. 0 0 0 A 5863064 6700000 6700000 2008 0 0 1 1 B 566117 7000000 77781 6922219 2020 0 0 0 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 0 0 1 0 1 0 0 0 0 B 0 0 1 0 1 0 0 0 0 A 1 B 1 X 3 56598 FAIR MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE APPROVES THE AUDITED FINANCIALS AND PRESENTS THEM TO THE FINANCE COMMITTEE AND THE BOARD OF DIRECTORS. THE FINANCE COMMITTEE APPROVES THE 990 AND COPIES ARE GIVEN TO ALL BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND SENIOR STAFF COMPLETE AND SIGN A CONFLICT OF INTEREST DISCLOSURE QUESTIONNAIRE. EACH QUESTIONNAIRE IS REVIEWED BY THE CEO WHO MAKES THE BOARD CHAIR AWARE OF ANY POTENTIAL AREAS OF CONFLICT. BOARD MEMBERS MUST RECUSE THEMSELVES FROM ANY VOTE AND REFRAIN FROM ANY ATTEMPT TO INFLUENCE A VOTE IN ANY SITUATION WHERE A CONFLICT OR POTENTIAL CONFLICT EXISTS. FORM 990, PART VI, SECTION B, LINE 15 THE CEO'S SALARY RANGE, AS WELL AS THAT OF ALL EXEMPT STAFF, IS DETERMINED BY UTILIZING A NUMBER OF CRITERIA: - THE HAY PLAN METHOD, WHICH IS A SYSTEM THAT ASSIGNS POINT VALUES IN KEY AREAS OF RESPONSIBILITY, KNOW-HOW AND AUTHORITY IS UTILIZED TO DETERMINE A TOTAL POINT VALUE FOR THE SPECIFIC POSITION. A DOLLAR VALUE IS THEN USED AS A MULTIPLIER FOR THE POINTS TO DETERMINE A SALARY RANGE (MINIMUM/MID-POINT/MAXIMUM). THIS DOLLAR VALUE IS CONSISTENT FOR ALL EXEMPT POSITIONS. ANNUALLY, SALARY RANGES ARE REVIEWED TO DETERMINE ADJUSTMENTS, IF ANY, TO THE POINT DOLLAR VALUE. - THE HUMAN RESOURCE COMMITTEE OF THE BOARD OF THE METROWEST YMCA (WHICH IS COMPRISED PRIMARILY OF HUMAN RESOURCE PROFESSIONALS) ANNUALLY REVIEWS, VOTES UPON AND RECOMMENDS TO THE BOARD OF DIRECTORS ANY INCREASES IN POINT DOLLAR VALUES FOR EXEMPT POSITIONS AS A WHOLE AND THE % RANGE ALLOWED FOR SALARY INCREASES, WHICH ARE BASED ON PERFORMANCE. THESE POINT VALUES AND % RANGES FOR SALARY INCREASES ARE THE SAME VALUES FOR THE CEO AS THEY ARE FOR THE OTHER EXEMPT STAFF POSITIONS. - IN DETERMINING THE APPROPRIATE SALARY RANGES, POINTING AND SALARY INCREASES, THE HUMAN RESOURCE COMMITTEE USES AS A GUIDE, THE RECOMMENDATIONS OF THE Y OF THE USA HUMAN RESOURCE AND TALENT MANAGEMENT TASK FORCE, A COMMITTEE OF THE NATIONAL Y BOARD WHICH IS MADE UP OF Y LEADERS, VOLUNTEERS AND HUMAN RESOURCE OFFICERS, ASSISTED BY EXTERNAL CONSULTANTS, RSM MCGLADREY, INC. THIS TASK FORCE IDENTIFIES METHODS AND RECOMMENDATIONS FOR VOLUNTEERS AND STAFF TO USE IN DEVELOPING AND MAINTAINING EFFECTIVE SALARY ADMINISTRATION PROGRAMS IN THEIR RESPECTIVE Y ASSOCIATIONS. THE TASK FORCE ANNUALLY REVIEWS CURRENT SALARY ADMINISTRATION TRENDS IN YS AND OTHER ORGANIZATIONS THROUGHOUT THE COUNTRY IN BOTH FOR-PROFIT AND NON-PROFIT SECTORS. THOSE TRENDS ARE APPLIED TO THEN ESTABLISH RECOMMENDED GUIDELINES FOR Y'S TO USE FOR SALARY RANGE VALUES AND RAISE PERCENTAGES. THE METROWEST YMCA USES THIS AS A KEY TOOL IN DETERMINING THE CEO SALARY IN ADDITION TO UTILIZING REGIONAL SALARY TREND REFERENCES AND COMPARISONS. - THE METROWEST YMCA CEO'S SPECIFIC SALARY INCREASE EACH YEAR IS BASED ON THE RESULTS OF A FORMAL PERFORMANCE REVIEW BY THE BOARD CHAIR AND OTHERS, THE RESULTS OF WHICH ARE ALIGNED WITH THE PRE-APPROVED RAISE PERCENTAGE RANGE CHART TO DETERMINE THE NEW ANNUAL SALARY. FORM 990, PART VI, SECTION C, LINE 19 IF A MEMBER OF THE GENERAL PUBLIC REQUESTS TO VIEW OR RECEIVE A COPY OF ANY OF OUR GOVERNING DOCUMENTS, FORM 990, AUDIT, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS, THE REQUEST WOULD BE DIRECTED TO THE BOARD CLERK WHO WOULD PROVIDE A COPY OF THE REQUESTED DOCUMENT WITHIN 24 HOURS OR LESS. FORM 990, PART XII, LINE 2C: THERE WAS NO CHANGE TO YMCA'S PROCESS FOR OVERSIGHT OR SELECTION OF THE REVIEW OF ITS FINANCIAL STATEMENTS.