2026-06-15T12:12:04+00:00 2025-12-31 381357951 Plante & Moran PLLC PO BOX 307 Southfield MI 480370307 990 2025-01-01 381358055 YMCA of Metropolitan Detroit YMCA 3132675300 1401 BROADWAY Suite 3A DETROIT MI 48226 Michelle Kotas Chief FInancial Officer 3132232495 2026-06-15 true Amy Topalov P00769388 2483522500 2026-06-15 2025 2025-03-06 01:10:19Z PARRISH UNDERWOOD 1401 BROADWAY Suite 3A DETROIT MI 48226 31457566 false X WWW.YMCADETROIT.ORG X 1852 MI TO PUT JUDEO-CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL 40 39 1234 1044 0 0 7513321 12403868 17512937 18420607 162605 -122079 157881 143597 25346744 30845993 58063 283700 0 15048696 14740619 5979 0 854794 14057652 13774441 29170390 28798760 -3823646 2047233 34933612 30328036 14411099 7757266 20522513 22570770 X THE YMCA OF METROPOLITAN DETROIT IS A VOLUNTEER LED PUBLIC CHARITY THAT INCLUDES MEN, WOMEN, AND CHILDREN OF ALL AGES, ABILITIES, INCOMES, RACES AND RELIGIONS. OUR MISSION IS TO PUT JUDEO-CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. false false 8038301 7025494 CHILD CARE AND DAY CAMP THE YMCA OFFERS CHILDREN AND PARENTS A SAFE AND CARING PLACE TO GROW, SUPPORTING PARENTS' EFFORTS TO NURTURE THEIR CHILDREN'S HEALTHY DEVELOPMENT. TRAINED AND CERTIFIED STAFF PROVIDE AFFORDABLE, HIGH-QUALITY CARE FOR PEACE OF MIND AND FAMILY SUCCESS. IN 2025, OVER 1,400 CHILDREN PARTICIPATED IN AGE-APPROPRIATE ENJOYABLE CHILD CARE EXPERIENCES. YMCA CHILD CARE, INCLUDING AFTER-SCHOOL CARE, IS OFFERED IN LICENSED LOCATIONS THROUGHOUT SOUTHEAST MICHIGAN AND INCLUDES YOUTH FITNESS TO ENSURE A HEALTHY LIFESTYLE AT THE EARLIEST AGE. ONE OF THE BEST WAYS TO GIVE CHILDREN A HEAD START IN LIFE IS THROUGH THE QUALITY CHILD CARE PROGRAMS AT THE YMCA. BUT ANYONE WITH CHILDREN KNOWS EVEN THE MOST AFFORDABLE CHILD CARE PROGRAM IS A CONSIDERABLE FINANCIAL RESPONSIBILITY. FOR SOME, WITHOUT THE HELP OF THE YMCA ANNUAL CAMPAIGN, IT WOULDN'T EVEN BE A POSSIBILITY. THAT IS WHY THE ANNUAL CAMPAIGN HELPS BUILD STRONG FAMILIES OF ALL SIZES BY OFFERING MUCH NEEDED FINANCIAL ASSISTANCE FOR CHILD CARE. SUMMER DAY CAMP IS ALSO OFFERED AT EVERY YMCA OF METROPOLITAN DETROIT BRANCH, AND ENROLLMENT OFTEN FILLS UP QUICKLY. BUT THE YMCA PROVIDES SEVERAL DIFFERENT SUMMER CAMP EXPERIENCES - CAMP OHIYESA IN HOLLY, CAMP NISSOKONE IN OSCODA OR MULTIPLE DAY CAMP LOCATIONS THROUGHOUT SOUTHEAST MICHIGAN. IN 2025, NEARLY 2,000 CHILDREN ATTENDED CAMP IN THE SUMMER. FOUR OF EVERY TEN CHILDREN IN YMCA DAY CAMP ARE PROVIDED SUBSIDY ASSISTANCE FROM OUR ANNUAL CAMPAIGN. LAST YEAR, THE ASSOCIATION RAISED OVER $1 MILLION TO SUPPORT FAMILIES AND CHILDREN TO ENABLE THEIR FULL PARTICIPATION IN NURTURING PROGRAMS. 4061909 985440 AQUATICS SWIMMING LESSONS, AS WE KNOW THEM TODAY, WERE INVENTED AT THE DETROIT YMCA IN 1910 BEFORE SPREADING THROUGHOUT THE YMCA NATIONAL MOVEMENT. LEARNING TO SWIM AT THE YMCA IS MORE THAN STROKE DEVELOPMENT. TRAINED, CERTIFIED AND SENSITIVE STAFF GAVE PERSONAL ATTENTION TO OVER 8,800 PROGRAM PARTICIPANTS IN 2025 TO ENSURE QUALITY AND SAFETY. YMCA AQUATICS PROGRAMS ARE AVAILABLE TO ALL AGES AND SKILL LEVELS. THROUGH GUIDED DISCOVERY ACTIVITIES AND CREATIVE TEACHING METHODS, EACH LEVEL OF THE YMCA SWIM LESSON PROGRAM TEACHES AGE-APPROPRIATE SKILLS. PARTICIPANTS ARE TAUGHT IN SMALL GROUPS WITH OTHERS OF THEIR OWN AGE AND SKILL LEVEL. THE Y'S APPROACH TO SWIM LESSONS PROVIDES FOR MORE ACTIVE INVOLVEMENT AND A BETTER FUNDAMENTAL UNDERSTANDING OF SWIMMING. YMCA OF METROPOLITAN DETROIT SWIM TEAMS ALSO PLAY AN IMPORTANT ROLE IN BUILDING SELF-ESTEEM, CONFIDENCE AND TEAM SPIRIT. 3015721 9073241 HEALTH AND WELL-BEING FOR ALL YMCA MEMBERS ARE FULL PARTNERS IN PURSUING THE MISSION OF THE YMCA AND PARTICIPATING IN A VARIETY OF PROGRAMS THAT DEVELOP A HEALTHY BODY, MIND AND SPIRIT. MEMBERSHIP BENEFITS INCLUDE ACCESS TO CERTAIN CLASSES, PREFERRED RATES FOR PROGRAMS, ACCESS TO FACILITIES, ACCESS TO YMCA RESIDENT CAMPS, YMCA CHILDWATCH, AND OPPORTUNITIES TO VOLUNTEER AND CONTRIBUTE TO COMMUNITY BETTERMENT ACTIVITIES. ALMOST 40,000 PEOPLE OF ALL AGES, ETHNICITIES AND ABILITIES ARE MEMBERS OF THE YMCA. THE MEMBERSHIP IS EQUALLY DIVIDED BETWEEN MALE AND FEMALE AND NUMEROUS MEMBERS ALSO SERVE IN A VARIETY OF VOLUNTEER ROLES GIVING BACK TO THEIR RESPECTIVE COMMUNITIES. LIKE ALL OUR PROGRAMS, SCHOLARSHIP ASSISTANCE FOR MEMBERS THAT REQUIRE FINANCIAL ASSISTANCE IS AVAILABLE THROUGH OUR ANNUAL CAMPAIGN. MORE THAN 10 PERCENT OF YMCA MEMBERS RECEIVE SCHOLARSHIP OR SUBSIDY SUPPORT IN SOME FORM. 5853825 283700 1336432 THE YMCA OFFERS AFFORDABLE PROGRAMS AND SERVICES IN HEALTHY LIVING, YOUTH DEVELOPMENT AND SOCIAL RESPONSIBILITY DESIGNED TO BENEFIT FAMILIES OF ALL INCOMES AND BACKGROUNDS. FEES ARE BASED ON THE ACTUAL COST TO PROVIDE EACH PROGRAM. CANDIDATES QUALIFY TO RECEIVE SCHOLARSHIPS FOR MEMBERSHIP AND PROGRAMS IF THEY ARE LOW INCOME. THE AMOUNT THEY PAY IS BASED ON A SLIDING FEE SCALE WITH THE REMAINDER SUBSIDIZED BY THE YMCA THROUGH EITHER GRANT FUNDING AND/OR THE YMCA ANNUAL CAMPAIGN. 5853825 283700 1336432 20969756 true true false true false false false false false true true false false false true true false true false false true true false false true false false true true true true false false false false false false false false false false false false false false true true true true false false true 35 0 true 1234 true false false false false false true true false false false false false false X 40 39 false false false false false false false true true false true true true true true true true true true true false false MI X X MICHELLE KOTAS 3132675300 1401 BROADWAY STE 3A DETROIT MI 48226 Arthur Kubert Treasurer 3.0 0.0 X X 0 0 0 Gail von Staden Chair of the Board 4.0 0.0 X X 0 0 0 Jeff Terrill Vice Chair 2.0 0.0 X X 0 0 0 Maria Martinez Vice Chair 2.0 0.0 X X 0 0 0 Parrish Underwood President & CEO/Board Secretary 50.0 5.0 X X 292327 0 41745 Allyson Parker Board Member 2.0 0.0 X 0 0 0 Amy Schaden Board Member 1.0 0.0 X 0 0 0 Anthony Catalina Board Member 1.0 0.0 X 0 0 0 Anthony Cracchiolo Board Member 2.0 2.0 X 0 0 0 Carlos Cubia Board Member 1.0 0.0 X 0 0 0 David Allen Board Member 2.0 0.0 X 0 0 0 Don McCann Board Member 1.0 0.0 X 0 0 0 Donna Stallings Board Member 1.0 0.0 X 0 0 0 Eric Huffman Board Member 2.0 0.0 X 0 0 0 Gary Forhan Board Member 1.0 0.0 X 0 0 0 Gino Roncelli Board Member 2.0 0.0 X 0 0 0 Ian Cole Board Member 1.0 0.0 X 0 0 0 James M Nicholson Board Member 1.0 0.0 X 0 0 0 Jay Farner Board Member 2.0 0.0 X 0 0 0 Jeffrey Solis Board Member 1.0 0.0 X 0 0 0 Jenny Hall Board Member 1.0 0.0 X 0 0 0 Jill Wilmot Board Member 1.0 0.0 X 0 0 0 Jim Spangler Board Member 1.0 0.0 X 0 0 0 John Carter Board Member 1.0 1.0 X 0 0 0 John Tafelski Board Member 1.0 0.0 X 0 0 0 Joseph Valentine Board Member 2.0 0.0 X 0 0 0 Lisa Repicky Board Member 1.0 0.0 X 0 0 0 Marita Grobbel Board Member 2.0 2.0 X 0 0 0 Michael McInerney Board Member 2.0 1.0 X 0 0 0 Nicolas Cucinella Board Member 1.0 0.0 X 0 0 0 Paul Balas Board Member 2.0 0.0 X 0 0 0 Robert Kruse Board Member 2.0 0.0 X 0 0 0 Ronald Deneweth Board Member 2.0 0.0 X 0 0 0 Ronald Gantner Board Member 1.0 0.0 X 0 0 0 Rose Angela Gronda Board Member 1.0 0.0 X 0 0 0 Stefen Welch Board Member 1.0 0.0 X 0 0 0 Sumaiya Ahmed Sheikh Board Member 1.0 0.0 X 0 0 0 Tanji Grant Board Member 1.0 0.0 X 0 0 0 Tiffany Wisnieski Board Member 1.0 1.0 X 0 0 0 Tracey Kenty Board Member 1.0 0.0 X 0 0 0 Lisa Mullin Senior VP of Corporate Services/ Chief People Officer 50.0 5.0 X 167020 0 17411 Michelle Kotas Executive VP of Finance and Operations 50.0 5.0 X 199662 0 37318 Latitia McCree Senior VP of Communications & Marketing 50.0 0.0 X 151344 0 21185 Lynette Watson-Simmons Senior VP of Community Initiatives 50.0 0.0 X 137111 0 27434 Patricia Hamzik VP of Operations-Health & Wellness 50.0 0.0 X 111657 0 11812 Rheanne Suszek VP of Operations-Membership 50.0 0.0 X 105768 0 11856 1164889 0 168761 7 false true false JOHNSON CONTROLS INC PO BOX 905240 CHARLOTTE NC 28290 MECHANICAL ENGINEERING 713190 BROGAN & PARTNERS ADVERTISING CONSULTANCY INC 535 WOODWARD HEIGHTS FERNDALE MI 48220 MARKETING/ADVERTISING 634766 247365 INCORPORATED 803 E 9 Mile Hazel Park MI 48030 PROFESSIONAL CLEANING SERVICES 488029 ROAD RUNR MAINTENANCE PO BOX 5935 TROY MI 480075935 PROFESSINAL CLEANING SERVICES 163622 SERVICE PRO 44300 GRAND RIVER NOVI MI 48375 ELECTRICAL/PLUMBING/MECHANICAL CONTRACTOR 142250 8 0 0 469149 1000000 4269434 6665285 15171 12403868 Membership Revenue 713940 9073241 9073241 Day Camp Revenue 624410 3594628 3594628 Childcare Revenue -- School Age 624410 2776536 2776536 Resident Camp Revenue 624410 654330 654330 Childcare Revenue -- Infant/Toddler/Preschool 624410 0 0 2321872 2321872 0 0 18420607 54169 0 0 54169 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 39588 31749 25831 221754 13757 -190005 -176248 -176248 427550 469149 363988 63562 63562 CONVENIENCE ITEMS 101043 59340 59340 Rebate 541900 12281 12281 8414 0 0 8414 80035 30845993 18420607 0 21518 194859 194859 66841 66841 22000 22000 0 0 1092557 177065 647634 267858 0 0 0 0 11136152 9232191 1814382 89579 603060 437692 146958 18410 891544 595799 249914 45831 1017306 815593 176563 25150 73634 0 73634 0 46314 0 46304 10 98445 0 98424 21 0 0 0 0 0 0 0 0 0 0 0 0 0 0 758470 127947 630488 35 456004 342281 101373 12350 0 0 0 0 0 0 0 0 3314462 2508620 708418 97424 300206 146459 149750 3997 0 0 0 0 179950 121802 49083 9065 443236 338527 91273 13436 259699 0 259699 0 2386054 1822380 491346 72328 0 0 0 0 REPAIRS AND MAINTENANCE 1375508 1063866 271778 39864 PROGRAM AND OTHER SUPPLIES 1200854 1094978 65956 39920 PROGRAM INSTRUCTION AND OTHER FEES 1703689 1176084 451761 75844 EQUIPMENT RENTAL AND MA 35509 26039 8922 548 1142407 658733 440550 43124 28798760 20969756 6974210 854794 0 0 0 0 1982273 4358634 107261 107835 383729 1864889 260255 243978 0 0 0 0 0 0 0 0 1906692 1152302 73765355 52265319 27620029 21500036 1269383 227412 0 0 0 0 1403990 872950 34933612 30328036 2099718 1683254 0 0 989635 965574 9873311 4185348 0 0 0 0 9036 0 0 0 1439399 923090 14411099 7757266 17508935 16850121 3013578 5720649 0 0 0 0 0 0 20522513 22570770 34933612 30328036 X 2047233 571 0 0 0 453 X false true true false X 13348019 11977335 7461404 7513321 12403868 52703947 0 0 0 0 0 0 0 0 0 0 0 0 13348019 11977335 7461404 7513321 12403868 52703947 6152653 46551294 38249 177285 221388 143062 54169 634153 0 0 0 0 0 0 309573 507265 497116 500442 507585 2321981 55660081 77659739 0.83635 0.76033 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - -1393.0, COLUMN B - 82529.0, COLUMN C - 129860.0, COLUMN D - 103355.0, COLUMN E - 80035.0, COLUMN F - 394386.0; DESCRIPTION - FUNDRAISING, COLUMN A - 310966.0, COLUMN B - 424736.0, COLUMN C - 367256.0, COLUMN D - 397087.0, COLUMN E - 427550.0, COLUMN F - 1927595.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false true 100 false false true 5038 false false 5138 Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY THE ORGANIZATION PERIODICALLY ASKS BOARD MEMBERS, STAFF, AND VOLUNTEERS TO REACH OUT TO THEIR LOCAL LEGISLATORS TO SUPPORT FEDERAL AND STATE FUNDING OPPORTUNITIES TO CONTINUE TO PROVIDE IMPORTANT MISSION DRIVEN SERVICES IN THE COMMUNITY. 7769369 194859 891328 0 1000000 37802 7817754 7480131 0 694641 0 366368 39035 7769369 5621183 1246000 648745 0 0 35797 7480131 6609769 26000 -983245 0 0 31341 5621183 7333978 0 810794 0 1500000 35003 6609769 0.55 0.45 0.0 true true true 0 1598417 1598417 0 49880856 36349371 13531485 0 0 0 0 0 4284991 4133283 151708 0 18001091 11782665 6218426 21500036 Federal Income Taxes Obligations Under Life Income Contracts 52701 Lease liabilities - operating 209830 Lease liabilities - finance 660559 923090 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part V, Line 4 Intended uses of endowment funds THE ENDOWMENT FUND OF THE YMCA OF METROPOLITAN DETROIT SUPPORTS A MYRIAD OF YMCA BRANCH PRIORITIES FROM CAMPING SCHOLARSHIPS AT CAMP OHIYESA AND NISSOKONE, TO DAY CAMP SCHOLARSHIPS AT MULTIPLE BRANCHES ACROSS SOUTHEAST MICHIGAN TO THE Y-ACHIEVERS PROGRAMMING SERVING THE CITY OF DETROIT AND OTHER COMMUNITIES. DESIGNATED GIFTS TO SEVERAL YMCA BRANCHES SUPPORT SPECIFIC PROGRAMS SUCH AS YMCA SWIM TEAMS AND LITERACY INITIATIVES IN ACCORDANCE WITH THE WISHES OF THE ORIGINAL DONORS. THE ENDOWMENT IS HELD BY THE YMCA FOUNDATION, A RELATED ENTITY. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote EXPLANATION: THE ASSOCIATION IS AN ORGANIZATION DESCRIBED IN INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND, AS SUCH, IS EXEMPT FROM TAXATION UNDER IRC SECTION 501(A). ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE A TAX LIABILITY IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2025, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO DECEMBER 31, 2022. true Europe (Including Iceland and Greenland) 0 0 Grantmaking 12000 South America 0 0 Grantmaking 10000 0 0 0 0 0 0 22000 0 22000 Europe (Including Iceland and Greenland) TO SUPPORT YMCA OF THE USA WORLD SERVICES FOR UKRAINE 12000 CHECK PAYABLE TO THE YMCA OF THE USA WORLD SERVICES South America TO SUPPORT YMCA OF THE USA WORLD SERVICES FOR BOGOTA 10000 CHECK PAYABLE TO THE YMCA OF THE USA WORLD SERVICES 2 0 false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds THE YMCA OF METROPOLITAN DETROIT MADE THESE GRANTS THROUGH THE YMCA OF THE USA WORLD SERVICES, AND THEREFORE RELIED ON YMCA-USA TO ENSURE THAT THE FUNDS ARE USED APPROPRIATELY. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; SOUTH AMERICA-Accrual Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; SOUTH AMERICA-Accrual GOLF OUTINGS 712208 458652 253556 337743 RUNNING EVENTS 74668 0 74668 7809 12 109823 10497 99326 18436 896699 469149 427550 363988 363988 63562 true YMCA FOUNDATION 1401 BROADWAY SUITE 3A DETROIT MI 48226 300187652 501 (C)(3) 194859 YMCA FOUNDATION: FROM TIME TO TIME THE YMCA RECEIVED BEQUESTS, PLANNED GIFTS, OR OTHER GIFTS. IN SOME CASES THESE GIFTS ARE RESTRICTED BY THE DONOR FOR ENDOWMENT PURPOSES AND IN OTHER CASES THESE GIFTS ARE DESIGNATED FOR ENDOWMENT BY MANAGEMENT AND THE BOARD OF DIRECTORS. THESE DONOR RESTRICTED GIFTS AND BOARD DESIGNATED GIFTS ARE TRANSFERRED TO THE YMCA FOUNDATION, A SEPARATE SUPPORT NON-PROFIT ORGANIZATION WHICH WAS ESTABLISHED TO PROVIDE INVESTMENT COUNSEL AND DIRECTION TO THE YMCA'S ENDOWMENT FUND. 1 0 DIRECT CASH ASSISTANCE TO SUPPORT COMMUNITY FAMILY IN MEMORY OF Y STAFF 1 66841 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds The YMCA actively engages in various monitoring procedures throughout the year, including formal meetings, informal meetings and periodic check-ins with the grantees. X true true X X X false false false false false false false true false Parrish Underwood President & CEO/Board Secretary 258817 0 25000 0 8510 0 29894 0 11851 0 334072 0 0 0 Michelle Kotas Executive VP of Finance and Operations 176992 0 1500 0 21170 0 20150 0 17168 0 236980 0 0 0 Lisa Mullin Senior VP of Corporate Services/ Chief People Officer 152014 0 1500 0 13506 0 16587 0 824 0 184431 0 0 0 Latitia McCree Senior VP of Communications & Marketing 148633 0 1500 0 1211 0 15240 0 5945 0 172529 0 0 0 Lynette Watson-Simmons Senior VP of Community Initiatives 137111 0 0 0 0 0 14069 0 13365 0 164545 0 0 0 Schedule J, Part I, Line 1a Health or social club dues or initiation fees THE ORGANIZATION PAYS MEMBERSHIP DUES TO THE DETROIT ATHLETIC CLUB ON BEHALF OF THE PRESIDENT/CEO FOR BUSINESS PURPOSES IN PROMOTING THE YMCA. THE MEMBERSHIP IS USED EXCLUSIVELY FOR BUSINESS PURPOSES AND IS TREATED AS NONTAXABLE. Schedule J, Part I, Line 7 Non-fixed payments The CEO is eligible for an annual bonus incentive based on performance goals. As part of the CEO's annual performance review, the CEO ad hoc committee determines the amount of the annual bonus incentive. The CEO also has discretion to provide modest bonus incentive payments to senior direct reports based on performance goals. A Michigan Strategic Fund 521417332 Noneavail 2014-06-27 28135000 PROVIDE FUNDS TO REFUND TWO PRIOR ISSUES DATED 11/13/03 AND 5/1/2001 false false false A 300000 0 28135000 0 0 0 441323 0 0 0 27685000 8677 2005 true false true true A false false false false false false 0.0 0.0 0.0 false false 0 false false A false true false false true true HUNTINGTON NATIONAL BANK 7.0 false false false 0.0 false false false A false Form 990, Part III, Line 4a-4c Description of program services (Expenses $ 5,853,825 including grants of $ 283,700)(Revenue $ 1,336,432) THE YMCA OFFERS AFFORDABLE PROGRAMS AND SERVICES IN HEALTHY LIVING, YOUTH DEVELOPMENT AND SOCIAL RESPONSIBILITY DESIGNED TO BENEFIT FAMILIES OF ALL INCOMES AND BACKGROUNDS. FEES ARE BASED ON THE ACTUAL COST TO PROVIDE EACH PROGRAM. CANDIDATES QUALIFY TO RECEIVE SCHOLARSHIPS FOR MEMBERSHIP AND PROGRAMS IF THEY ARE LOW INCOME. THE AMOUNT THEY PAY IS BASED ON A SLIDING FEE SCALE WITH THE REMAINDER SUBSIDIZED BY THE YMCA THROUGH EITHER GRANT FUNDING AND/OR THE YMCA ANNUAL CAMPAIGN. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS FIRST REVIEWED BY THE AUDIT COMMITTEE. A DRAFT VERSION IS THEN EMAILED TO THE ENTIRE BOARD FOR REVIEW, WITH ANY COMMENTS OR QUESTIONS TO BE MADE WITHIN A CERTAIN NUMBER OF DAYS. THE FINAL VERSION OF THE FORM 990 IS FILED AFTER THE REVIEW OF THE AUDIT COMMITTEE AND THE BOARD. Form 990, Part VI, Line 12c Conflict of interest policy BOARD MEMBERS ARE REQUIRED TO COMPLETE THE CONFLICT OF INTEREST POLICY AND QUESTIONNAIRE ANNUALLY. THE AUDIT COMMITTEE REVIEWS RESPONSES TO THE QUESTIONNAIRE, DOCUMENTS POTENTIAL CONFLICTS AND THE STEPS TAKEN TO RESOLVE THE CONFLICTS. A SUMMARY REPORT IS PROVIDED TO THE EXECUTIVE COMMITTEE. ALSO, THE CHAIRMAN OF THE AUDIT COMMITTEE PERIODICALLY ADDRESSES THE ENTIRE BOARD TO REMIND THEM THAT SHOULD A POTENTIAL CONFLICT ARISE DURING THE YEAR, SINCE THE SUBMISSION OF THE LAST CONFLICT OF INTEREST POLICY AND QUESTIONNAIRE, EITHER THE AUDIT COMMITTEE OR THE CHAIRMAN OF THE BOARD SHOULD BE NOTIFIED IMMEDIATELY. Form 990, Part VI, Line 15a Process to establish compensation of top management official An ad hoc committee of the Board determines compensation of the organization's CEO/President. The CEO/President is not involved in the review or approval of his or her own compensation. The ad hoc committee met after the end of the year to complete a performance evaluation and determined compensation. Data for comparable compensation for CEO's of similar sized YMCA's was obtained during the review process from Y-USA. Legal counsel is also consulted, if necessary, prior to and/or during the meeting. The ad hoc committee provides the organization with written instructions regarding the compensation and bonus to be paid to the CEO/President. Form 990, Part VI, Line 15b Process to establish compensation of other employees PURSUANT TO THE REBUTTABLE PRESUMPTION REGULATIONS, THE BOARD HAS DELEGATED TO THE CEO/PRESIDENT THE AUTHORITY TO REVIEW AND DETERMINE THE COMPENSATION OF THE ORGANIZATION'S OFFICERS IN ACCORDANCE WITH THE COMPENSATION POLICY FOR THE SENIOR DIRECT REPORTS. ACCORDINGLY, THE CEO/PRESIDENT REVIEWS AND DETERMINES THE COMPENSATION OF SENIOR DIRECT REPORTS. THE CEO/PRESIDENT MEETS INDIVIDUALLY WITH EACH DIRECT REPORT IN A REVIEW SESSION TO REVIEW PROGRESS ON PRE-AGREED-UPON PERFORMANCE GOALS AND DETERMINE COMPENSATION. DATA FOR COMPARABLE COMPENSATION FOR SIMILAR POSITIONS AT OTHER YMCAS WAS OBTAINED FROM Y-USA. FOLLOWING THE COMPLETION OF THIS PROCESS, THE CEO/PRESIDENT VERBALLY UPDATES THE CHAIRMAN OF THE BOARD ON THE PERFORMANCE AND COMPENSATION OF SENIOR DIRECT REPORTS. IF THE CEO/PRESIDENT DETERMINES THAT REASONABLE COMPENSATION IS HIGHER THAN THE RANGE OF COMPARABILITY DATA, HE OR SHE SETS FORTH THE REASONS FOR MAKING THIS DETERMINATION. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION'S FINANCIAL STATEMENTS ARE MADE AVAILABLE ON THE ORGANIZATION'S WEBSITE. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Revenue - Total Revenue: 2321872, Related or Exempt Function Revenue: 2321872, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Residence Revenue - Total Revenue: 0, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Miscellaneous Revenue - Total Revenue: 8414, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 8414; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in value of life income contracts - 453; Total - 453; Form 990, Part XII, Line 2c AUDIT COMMITTEE EXPLANATION: THE YMCA OF METROPOLITAN DETROIT'S AUDIT COMMITTEE OVERSEES THE AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANTS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. Y-EDUCATION SERVICES L3C 1401 BROADWAY SUITE 3A DETROIT MI 48226 272440308 PROVIDE MGMT, SUPERVISION, AND ADMIN OVERSIGHT OF MI PUBLIC SCHOOL ACADEMIES MI 0 699067 YMCA OF METROPOLITAN DETROIT YMCA FOUNDATION 1401 BROADWAY BLVD DETROIT MI 48226 300187652 MANAGE ENDOWMENT FUNDS OF YMCA OF METROPOLITAN DETROIT MI 501(c)(3) YMCA OF METROPOLITAN DETROIT true false true true false false false false false false false false false false true true false false false false YMCA FOUNDATION C 1000000 FUNDS GRANTED TO THE YMCA OF METROPOLITAN DETROIT REPRESENT THE ACTUAL AMOUNT THE YMCA FOUNDATION BOARD APPROVES AS THE ANNUAL ALLOCATION TO SUPPORT GENERAL OPERATIONS IN 2025. YMCA FOUNDATION B 194859 Schedule R, Part V, Line 2(d) GIFTS AND GRANTS SCHEDULE R, PART V, LINE 2 (1) COLUMN D: AMOUNTS GRANTED TO THE YMCA FOUNDATION ARE DONOR RESTRICTED GIFTS AND BOARD DESIGNATED GIFTS GIVEN TO THE YMCA FOUNDATION TO INVEST ON THE YMCA OF METROPOLITAN DETROIT'S BEHALF.