2020-07-13T13:26:40-05:00 2019-12-31 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2019-01-01 042281530 METROWEST YOUNG MEN'S CHRISTIAN ASSOCIATION INC METR 5088794420 280 OLD CONNECTICUT PATH FRAMINGHAM MA 017014539 RICHARD MACPHERSON PRESIDENT 5088794420 2020-07-13 1 THOMAS F MULDOON CPA P01561688 5083669100 2020-07-08 40.70.31.102 2020-07-13 10:25:45 ED P 67FD54DCEB6CBC14265FA3262D2D1D14C69EA041 87AE54C884FF003181B05E7BF84F4C93A3EEF9A3 2019 2020-09-22 18:59:49Z RICHARD MACPHERSON 280 OLD CONNECTICUT PATH FRAMINGHAM MA 017014539 17343664 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. 23 23 683 450 0 0 2677025 6696747 10270218 9869510 64908 85782 133893 124556 13146044 16776595 1163489 961703 0 0 7017058 7237236 42566 29473 420484 3426714 3514100 11649827 11742512 1496217 5034083 15808970 27215328 3862275 10082529 11946695 17132799 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 7486021 574538 7523524 YOUTH DEVELOPMENT OUR 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 2019, WE PROVIDED $574,538 IN FINANCIAL ASSISTANCE TO PEOPLE WHO OTHERWISE MAY NOT HAVE BEEN ABLE TO AFFORD TO PARTICIPATE. 2217214 292748 2304822 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 2019, WE PROVIDED $292,748 IN FINANCIAL ASSISTANCE TO PEOPLE WHO OTHERWISE MAY NOT HAVE BEEN ABLE TO AFFORD TO PARTICIPATE. 384491 94417 120320 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 55 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 2019 WE ENGAGED OVER 300 YMCA MEMBERS, PARTICIPANTS AND VOLUNTEERS IN ACTIVITIES THAT STRENGTHEN OUR COMMUNITY AND PAVE THE WAY FOR FUTURE GENERATIONS TO THRIVE. IN 2019, WE PROVIDED $94,417 IN FINANCIAL ASSISTANCE TO PEOPLE WHO OTHERWISE MAY NOT HAVE BEEN ABLE TO AFFORD TO PARTICIPATE. 10087726 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 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 1 1 0 0 0 0 0 0 0 0 1 25 0 1 683 1 0 0 0 0 0 0 0 0 0 0 0 0 X 23 23 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 JOHN GALVANI VICE CHAIR 3.00 X X 0 0 0 DAN ROMANO TREASURER 3.00 X X 0 0 0 CHRIS CONNOLLY CHAIR 3.00 X X 0 0 0 KERRY MORGAN BOARD MEMBER 1.00 X 0 0 0 JAMES DIGIORNO BOARD MEMBER 1.00 X 0 0 0 JOSEE VACHON CEVALLOS BOARD MEMBER 1.00 X 0 0 0 JILL DIXON BOARD MEMBER 1.00 X 0 0 0 FAITH EASTER BOARD MEMBER 1.00 X 0 0 0 LOREN DEAN BOARD MEMBER 1.00 X 0 0 0 STEVE GREENBERG BOARD MEMBER 1.00 X 0 0 0 APARNA KUMAR BOARD MEMBER 1.00 X 0 0 0 MARK URLAGE BOARD MEMBER 1.00 X 0 0 0 PETER BARBIERI BOARD MEMBER 1.00 X 0 0 0 PATRICIA DUARTE BOARD MEMBER 1.00 X 0 0 0 EMMETT PRICE BOARD MEMBER 1.00 X 0 0 0 REGINA MARSHALL BOARD MEMBER 1.00 X 0 0 0 BETH REYNOLDS BOARD MEMBER 1.00 X 0 0 0 JEREMY BRANDON BOARD MEMBER 1.00 X 0 0 0 ANNE MADARA BOARD MEMBER 1.00 X 0 0 0 ANDREW HARDING BOARD MEMBER 1.00 X 0 0 0 JESSICA FRISWELL BOARD MEMBER 1.00 X 0 0 0 TRISHA KENDALL BOARD MEMBER 1.00 X 0 0 0 JIM STUCCHI BOARD MEMBER 1.00 X 0 0 0 RICHARD MACPHERSON PRESIDENT/CEO 45.00 X 187314 0 36579 JEANNE SHERLOCK COO 45.00 X 122512 0 29910 SEAN MCGOURTY CFO 45.00 X 121984 0 13751 PETER WAISGERBER CDO 45.00 X 131937 0 14776 563747 0 95016 4 0 1 0 RUBICON BUILDERS LLC 800 SOUTH MAIN STREET MANSFIELD MA 02048 CONSTRUCTION SERVICES 5570525 ADI CONTRACTINGINC 4 ORTON STREET WORCESTER MA 01604 CONSTRUCTION AND CLEANING 177091 ANNINO INC 125 NORTH WASHINGTON STREET NORTH ATTLEBORO MA 02760 ARCHITECTURAL SERVICES 165291 3 55750 904704 5736293 4828714 6696747 PROGRAM FEES AND DUES 713940 9869510 9869510 9869510 51932 51932 581519 547669 33850 33850 33850 64800 55750 19400 45400 45400 OTHER INCOME 900099 79156 79156 79156 16776595 9948666 0 131182 961703 961703 678857 461962 216895 5421946 4969607 392960 59379 266853 264333 2520 325376 232132 74937 18307 544204 445347 81703 17154 6070 6070 42654 42654 29473 29473 12381 12381 490826 490826 502150 456447 45703 657928 588685 59617 9626 82464 82133 312 19 67147 51068 15816 263 439677 408417 25880 5380 706040 676825 27577 1638 126929 106333 19442 1154 DUES 173955 162160 5168 6627 EQUIPMENT - EXPENDABLE 83278 78645 4373 260 BAD DEBT 61273 61273 MISCELLANEOUS 52777 51792 930 55 8551 8551 11742512 10087726 1234302 420484 1161586 1723601 1467355 1474709 943979 529871 131425 208176 174726 38190 30482538 8576633 10812966 21905905 1116933 1334876 15808970 27215328 506723 1181645 434122 427921 2826575 8424358 94855 48605 3862275 10082529 X 10580966 16269810 1365729 862989 11946695 17132799 15808970 27215328 5034083 152021 0 X X 0 1 X 1 0 X 1184084 1413488 1616134 2677025 6696747 13587478 9570888 10126093 10528438 10270218 9869510 50365147 10754972 11539581 12144572 12947243 16566257 63952625 0 0 0 63952625 49366 51411 58013 53225 51932 263947 49366 51411 58013 53225 51932 263947 112282 105517 117777 133893 124556 594025 10916620 11696509 12320362 13134361 16742745 64810597 0.98680 0.98570 0.00410 0.00450 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: RENTAL OF SPACE AT YMCA LOCATIONS FOR YOUTH SPORTS AND OTHER PROGRAMS - 2015 AMOUNT: $ 112,282. 2016 AMOUNT: $ 105,517. 2017 AMOUNT: $ 117,777. 2018 AMOUNT: $ 133,893. 2019 AMOUNT: $ 124,556. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60000 60000 60000 60000 60000 60000 60000 60000 60000 60000 1.00000 0 0 5140841 5140841 18468776 5307650 13161126 4551985 2740861 1811124 2320936 528122 1792814 21905905 CAPITAL LEASE OBLIGATIONS 48605 48605 X 16008769 152021 34837 186858 15821911 12381 942303 954684 16776595 10822665 34837 34837 10787828 12381 942303 954684 11742512 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, 2019. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANT EXPENSE NETTED WITH PROGRAM FEES PER THE AUDITED FINANCIAL STATEMENTS 961,703. FUNDRAISING EXPENSES NETTED WITH REVENUE ON THE FORM 990 -19,400. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANT EXPENSE NETTED WITH PROGRAM FEES PER THE AUDITED FINANCIAL STATEMENTS 961,703. FUNDRAISING EXPENSES NETTED WITH REVENUE ON THE FORM 990 -19,400. X X X X X X X 1 DONOR BY DESIGN GROUP LLC 724 NORTH ELIZABETH AVENUE FERGUSON MO 63135 PROFESSIONAL FUNDRAISING SERVICES 0 0 29473 0 29473 2019 AUCTION 120550 55750 64800 19400 120550 55750 64800 19400 19400 45400 1 ASSISTANCE TO INDIVIDUALS FOR MEMBERSHIP DUES, AND PROGRAM AND CHILDCARE FEES. 1694 961703 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 187314 0 0 0 0 0 19736 0 16843 0 223893 0 0 0 JEANNE SHERLOCK COO 122512 0 0 0 0 0 13256 0 16654 0 152422 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 4728743 6700000 6700000 2008 0 0 1 1 B 6119821 77781 6042040 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 JAMES DIGIORNO BOARD MEMBER OF THE Y 5570524 A MEMBER OF THE Y'S BOARD OF DIRECTORS IS PRESIDENT OF A BUILDER WITH WHICH THE Y PURCHASES RENOVATION AND BUILDING SERVICES. 0 X 2 23969 FAIR MARKET VALUE X LAND 1 4780000 APPRAISAL X RENOVATION SERVICES 1 24700 FAIR MARKET VALUE 0 0 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.