2019-07-16T12:13:00-05:00 2018-12-31 KPMG LLP 60 South Street Boston MA 02111 990 2018-01-01 042103551 YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER BOSTON INC % PAUL FALVEY YOUN 6175367800 316 HUNTINGTON AVENUE BOSTON MA 02115 JAMES MORTON PRESIDENT & CEO 6175367800 2019-06-24 true THOMAS O CYR P00651101 6179881000 2019-05-02 167.68.102.5 04502320191975000005 2019-07-16 P 9C37FB02EE77A6FF00EC66693955615721E3AD8A 072F242B0F8FA55BC44C4BBFD6D81B3F0B7E1C92 2018 2019-02-21 02:37:17Z JAMES MORTON 316 HUNTINGTON AVENUE BOSTON MA 02115 84517923 false X WWW.YMCABOSTON.ORG X 1852 MA See Schedule O 25 25 3435 2754 3607237 353548 5215011 6522203 67618645 70537640 665068 596880 -114909 -86863 73383815 77569860 0 0 0 0 43725342 44639226 0 0 1960473 29820756 31596620 73546098 76235846 -162283 1334014 121247629 119098180 60575776 58448839 60671853 60649341 X SEE SCHEDULE O. false false 44567992 39260614 EACH YEAR, MORE THAN 181,000 MEMBERS AND PROGRAM PARTICIPANTS BENEFIT FROM A DIVERSE ARRAY OF PROGRAMS AND SERVICES SUCH AS HEALTH AND WELLNESS PROGRAMS, INSTRUCTIONAL FITNESS PROGRAMS, AQUATICS LEARN-TO-SWIM PROGRAMS, ADULT EDUCATION, COLLEGE AND CAREER PROGRAMS FOR TEENS, YOUTH DEVELOPMENT PROGRAMS, PROGRAMS FOR YOUTH AT RISK, SERVICES FOR SENIORS, TRANSITIONAL HOUSING FOR HOMELESS FAMILIES, AFFORDABLE GUEST ROOMS FOR TRAVELERS, AND CRITICALLY IMPORTANT INCOME-BASED HOUSING FOR SINGLE ADULTS. 21477463 25091956 THE YMCA OF GREATER BOSTON HAS A LONG AND SUCCESSFUL HISTORY OF PROVIDING AFTER-SCHOOL AND SUMMER DEVELOPMENT, EDUCATIONAL, RECREATIONAL AND SOCIAL ACTIVITIES FOR YOUTH OF ALL AGES. OVER 3,600 CHILDREN ARE ENROLLED IN Y's PRE-SCHOOL AND EARLY EDUCATION AND AFTER SCHOOL PROGRAMS, AND 10,000 CHILDREN PARTICIPATE IN SUMMER DAY AND RESIDENT CAMP PROGRAMS. THROUGH THE YMCA OF GREATER BOSTON'S YOUTH DEVELOPMENT INITIATIVE, THE YMCA WORKS WITH OVER 16,000 MIDDLE SCHOOL AGED AND TEENS EACH YEAR. 2743324 2577833 THE YMCA OF GREATER BOSTON OFFERS AN ARRAY OF EDUCATION SERVICES TO LOW-INCOME INDIVIDUALS AND FAMILIES INCLUDING ADULT BASIC EDUCATION, COMPUTER LITERACY CLASSES, AND MORE THAN 500 PARTICIPANTS IN ENGLISH AS A SECOND LANGUAGE FOR RECENT IMMIGRANTS. THE Y PROVIDES COMPREHENSIVE JOB SKILLS TRAINING AND HELPS WITH PLACEMENT IN PERMANENT EMPLOYMENT POSITIONS FOR AS MANY AS 130 INDIVIDUALS EACH YEAR. 68788779 true true false true false false false false false true true false false false true true false true false false false false false false true true false false false true true false false false false false false false false false false true false false false false true true true false true 179 0 true 3435 true true true false false false false true true false false false false false false X 25 25 false false false false false false false true true false true true true true true true true true true true false MA NH X X X PAUL FALVEY 6179278135 316 HUNTINGTON AVENUE BOSTON MA 02115 WILLIAM M PARENT BOARD MEMBER - CHAIR 1.0 0.0 X 0 0 0 HOPE A ALDRICH BOARD MEMBER - VICE CHAIR 1.0 0.0 X 0 0 0 ELIZABETH B BURNETT BOARD MEMBER - VICE CHAIR 1.0 0.0 X 0 0 0 EVELYN KAUPP BOARD MEMBER - VICE CHAIR 1.0 0.0 X 0 0 0 MATT MCPHERRON BOARD MEMBER - VICE CHAIR 1.0 0.0 X 0 0 0 C ANN MERRIFIELD BOARD MEMBER - TREASURER 1.0 0.0 X 0 0 0 WILLIAM I HYUETT BOARD MEMBER THRU 12/31/2018 1.0 0.0 X 0 0 0 JONATHAN SAVOY BOARD MEMBER 1.0 0.0 X 0 0 0 REZA AGHAMIRZADEH BOARD MEMBER AS OF 01/25/2018 1.0 0.0 X 0 0 0 WILLIAM H ANDERSON BOARD MEMBER 1.0 0.0 X 0 0 0 DAN BROWNELL BOARD MEMBER 1.0 0.0 X 0 0 0 DANIEL F CONLEY BOARD MEMBER THRU 12/13/2018 1.0 0.0 X 0 0 0 JEFF CONWAY BOARD MEMBER AS OF 09/27/2018 1.0 0.0 X 0 0 0 JOSEPH FERRA BOARD MEMBER 1.0 0.0 X 0 0 0 CHRISTOPHER D FINCKE BOARD MEMBER 1.0 0.0 X 0 0 0 BETTY FRANCISCO BOARD MEMBER 1.0 0.0 X 0 0 0 DAVID G FUBINI BOARD MEMBER THRU 03/22/2018 1.0 0.0 X 0 0 0 LINA GALLOTTO BOARD MEMBER THRU 11/17/2018 1.0 0.0 X 0 0 0 NANCY D GLENNON BOARD MEMBER 1.0 0.0 X 0 0 0 NEIL HAYNES BOARD MEMBER AS OF 09/27/2018 1.0 0.0 X 0 0 0 INGRID JACOBS BOARD MEMBER 1.0 0.0 X 0 0 0 ANDRE JOHNSON BOARD MEMBER 1.0 0.0 X 0 0 0 TERESA K KOSTER BOARD MEMBER THRU 03/22/2018 1.0 0.0 X 0 0 0 DAVID MARSHALL BOARD MEMBER 1.0 0.0 X 0 0 0 TARA MURPHY BOARD MEMBER 1.0 0.0 X 0 0 0 CHARLAYNE MURRELL-SMITH BOARD MEMBER 1.0 0.0 X 0 0 0 JACK R O'CONNOR BOARD MEMBER THRU 03/22/2018 1.0 0.0 X 0 0 0 REBEKAH SALWASSER BOARD MEMBER AS OF 09/27/2018 1.0 0.0 X 0 0 0 DAN SHEEHAN BOARD MEMBER THRU 09/21/2018 1.0 0.0 X 0 0 0 SHANIQUE SMITH BOARD MEMBER AS OF 12/13/2018 1.0 0.0 X 0 0 0 NANCY STUART BOARD MEMBER 1.0 0.0 X 0 0 0 FREDERICK A WANG BOARD MEMBER 1.0 0.0 X 0 0 0 BRIAN H KAVOOGIAN BOARD MEMBER THRU 12/13/2018 1.0 0.0 X 0 0 0 Kevin F Malone BOARD MEMBER THRU 02/2018 1.0 0.0 X 0 0 0 JAMES MORTON PRESIDENT & CEO 40.0 0.0 X 399785 0 44282 ANN TIKKANEN EXECUTIVE VP & CFO THRU 09/18 40.0 0.0 X 190548 0 31410 JARRETT ROYSTER Executive VP & COO 40.0 0.0 X 205264 0 32163 MARK STRAUBEL Executive VP & COO 40.0 0.0 X 179202 0 38313 AMY TURNER Executive VP & CCDO 40.0 0.0 X 175054 0 37577 JULIE LIMA EXECUTITIVE VP OF DEVELOPMENT 40.0 0.0 X 173154 0 11112 MICHAEL FARRELL VP of Facility Management 40.0 0.0 X 145458 0 15225 KEITH HENDRICKS VP OF ACTG AND FIN SYSTEMS 40.0 0.0 X 145890 0 34430 WENDY ZINN VP OF ACDMIC ACHVMN & PRTNRSHP 40.0 0.0 X 138756 0 27960 MARION KELLY Sr. Branch Executive Director 40.0 0.0 X 139602 0 18947 Elizabeth Toledo Cruz Executive VP & COO THRU 7/6/18 40.0 0.0 X 126672 0 24093 2019385 0 315512 21 true true false DIAMOND HEAT 35 BELMONT STREET NORTH ANDOVER MA 01845 HVAC CONTRACTOR 317030 TRIANGLE2 SOLUTIONS 510 S MAIN STREET SPRINGFIELD TN 37172 STRATEGIC PLNG CNSLT 180914 Eastern Insurance Group LLC 233 W Central Street NATICK MA 01760 INSURANCE SERVICES 291614 KPMG LLP PO Box 120511 DALLAS TX 75312 ACCOUNTING SERVICES 161648 LeClair Ryan POBox 780054 PHILADELPHIA PA 191780054 LEGAL SERVICES 141251 9 1395262 5126941 35157 6522203 PROGRAM FEES 624100 29833571 26226334 3607237 AFFORDABLE HEALTH & WELLNESS PROGRAMS 624100 27161166 27161166 CONTRACT WITH FEDERAL & STATE GOVN'TS 624100 11012135 11012135 OTHER REVENUES 624100 2530768 2530768 70537640 317886 317886 0 0 0 0 0 6878636 6599642 278994 278994 278994 207590 1395262 326192 -118602 -118602 53968 22229 31739 31739 0 0 0 0 77569860 66930403 3607237 510017 0 0 0 0 1333597 534058 421935 377604 0 35458212 33656004 730532 1071676 2201899 1717150 451313 33436 2154437 1658375 444968 51094 3491081 2949399 469090 72592 0 325957 20380 305577 200833 200833 128025 128025 0 81585 81585 1909807 1601218 128765 179824 724693 604061 60508 60124 309566 231826 69495 8245 794473 653807 115760 24906 0 13396611 13273103 85000 38508 742332 717549 24783 0 690171 622796 24911 42464 674646 674646 0 4880550 4494443 386107 612591 559372 53219 PROGRAM EXPENSES 2080339 2080339 EQUIP EXPNDBL LEASE/MAINT 1903561 1809557 94004 PROG FOOD & PERSONNEL SUPP 1605342 1605342 NATIONAL SUPPORT 535538 535538 76235846 68788779 5486594 1960473 0 0 4853114 7148231 1231077 971219 3219031 3066149 0 0 0 0 13900071 14401343 0 0 0 0 154564500 74842084 82528363 79722416 15105232 13311959 0 0 0 0 0 0 410741 476863 121247629 119098180 4731928 4360965 0 0 1254181 946288 47986918 46787439 0 0 0 0 0 0 0 0 6602749 6354147 60575776 58448839 X 47182372 48811456 8415059 6871050 5074422 4966835 60671853 60649341 121247629 119098180 X 1334014 -1752610 396084 X false true X true true true X 30942674 30777899 31711389 31747397 33715108 158894467 0 0 30942674 30777899 31711389 31747397 33715108 158894467 0 158894467 426962 454842 265913 272158 317886 1737761 195264 285916 454996 385140 339602 1660918 0 162293146 187656356 0.97906 0.97811 X false false false false false false true 128025 false false 128025 false PART II, LINE B THE YMCA OF GREATER BOSTON IS A MEMBER OF THE ALLIANCE OF MASSACHUSETTS YMCAS, A PUBLIC POLICY AND ADVOCACY GROUP COMMITTED TO WORKING WITH YMCAS AND OTHER CHILD CARE AND HUMAN SERVICE ORGANIZATIONS IN THE COMMONWEALTH, CONCERNED WITH THE WELL BEING OF CHILDREN AND FAMILIES. THE YMCA OF GREATER BOSTON ENGAGES A STRATEGIC MANAGEMENT AND PUBLIC AFFAIRS CONSULTANT TO ASSIST THE ORGANIZATION IN NAVIGATING REGULATORY AND FUNDING MATTERS PERTAINING TO YMCA SERVICES. 15962058 4698 -1268015 560656 81585 14056500 14292947 11140 2307489 570780 78738 15962058 14002792 14197 926638 576224 74456 14292947 15348499 19085 -716372 556212 92208 14002792 15422153 20520 554004 544312 103866 15348499 0.20520 0.35330 0.44150 false false 3384121 3384121 128779723 55445034 73334689 22400656 19397050 3003606 79722416 0 INTEREST RATE SWAP OBLIGATION 1842084 HOUSING DEBT 5439398 BOND ISSUANCE COST -927335 6354147 X PART V, LINE 4 INTENDED USE OF ENDOWMENT FUNDS THE ENDOWMENT FUNDS OF THE YMCA OF GREATER BOSTON HAVE BEEN SET ASIDE THROUGH THE INTENTIONS OF DONORS AND BOARD APPROPRIATION FOR GENERAL OR SPECIFIC PURPOSES. PART X, LINE 2 FIN 48 (ASC) FOOTNOTE THE ASSOCIATION IS A NONPROFIT ORGANIZATION DESCRIBED UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND IS GENERALLY EXEMPT FROM INCOME TAXES UNDER THE PROVISIONS OF IRC SECTION 501(A). THE ASSOCIATION BELIEVES IT HAS TAKEN NO SIGNIFICANT UNCERTAIN TAX POSITIONS. AMY KIMBALL EVENTS DREAM HAPPY PARTY false SPARK PARY 702816 681516 21300 73446 50420 CHNTWN LGCY EVT 124340 110580 13760 16589 900 3532 16 775696 603166 172530 10070 30138 93546 4610 42941 1602852 1395262 207590 10070 30138 183581 5510 96893 326192 -118602 53968 22229 false 53968 22229 22229 31739 MA true false true false 1.00000 0.00000 Paul Falvey 316 Huntington Ave Boston MA 02115 false Julie Lima 834 Organizing, record keeping & Managing the event X true 31739 X true false X X X X false false false true false false false true false JAMES MORTON PRESIDENT & CEO 394975 0 0 0 4810 0 33000 0 11282 0 444067 0 0 0 ANN TIKKANEN EXECUTIVE VP & CFO THRU 09/18 187128 0 0 0 3420 0 23439 0 7971 0 221958 0 0 0 JARRETT ROYSTER Executive VP & COO 200454 0 0 0 4810 0 25384 0 6779 0 237427 0 0 0 MARK STRAUBEL Executive VP & COO 174392 0 0 0 4810 0 22855 0 15458 0 217515 0 0 0 JULIE LIMA EXECUTITIVE VP OF DEVELOPMENT 168344 0 0 0 4810 0 4937 0 6175 0 184266 0 0 0 AMY TURNER Executive VP & CCDO 170244 0 0 0 4810 0 21983 0 15594 0 212631 0 0 0 MICHAEL FARRELL VP of Facility Management 140648 0 0 0 4810 0 0 0 15225 0 160683 0 0 0 KEITH HENDRICKS VP OF ACTG AND FIN SYSTEMS 145890 0 0 19130 15300 180320 0 0 WENDY ZINN VP OF ACDMIC ACHVMN & PRTNRSHP 133946 0 0 0 4810 0 17423 0 10537 0 166716 0 0 0 MARION KELLY Sr. Branch Executive Director 137502 0 0 0 2100 0 16823 0 2124 0 158549 0 0 0 Elizabeth Toledo Cruz Executive VP & COO THRU 7/6/18 124082 0 0 0 2590 0 15746 0 8347 0 150765 0 0 0 HOUSING ALLOWANCE PART I, LINE 1 A HOUSING ALLOWANCE IS PROVIDED TO THE PRESIDENT/CEO AS PART OF HIS EMPLOYMENT CONTRACT. THE ALLOWANCE AMOUNT IS INCLUDED IN TAXABLE COMPENSATION FOR THE YEAR. PART I, LINE 5A THE ORGANIZATION PROVIDES ADDITIONAL FINANCIAL REWARD TO THE CORPORATE EXECUTIVE TEAM AND THE BRANCH EXECUTIVES AND STAFF BASED ON MEETING OR EXCEEDING THE FOLLOWING PERFORMANCE MEASUREMENTS: -BUDGETED OPERATING REVENUE, -ANNUAL CAMPAIGN GOAL, -NET BOTTOM LINE BUDGET, AND/OR -MEMBERSHIP REVENUE TARGET. PART I, LINE 7 BONUS AND INCENTIVE COMPENSATION PAYMENTS ARE PAID AT THE DISCRETION OF THE ORGANIZATION'S CEO, SUBJECT TO REVIEW AND APPROVAL BY THE COMPENSATION COMMITTEE. SCHEDULE J, PART II, COLUMN (B)(III) OTHER REPORTABLE COMPENSATION INCLUDES TRANSPORTATION BENEFITS AND RELOCATION BENEFITS. SUCH AMOUNTS ARE INCLUDED IN TAXABLE COMPENSATION FOR THE YEAR. A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 57583F5X5 2004-10-28 28000000 NEW CONST./REFUND 98 & 01 BONDS false false false B MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 57583RKV6 2007-05-09 8500000 NEW CONSTRUCTION/REFUND 04 BOND false false false C MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2012-04-02 10800000 NEW CONSTRUCTION false false false D MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2015-04-29 10000000 NEW CONSTRUCTION false false false A 8184977 0 28000000 0 795244 0 553884 134515 0 11135562 0 15380795 2005 true true true true B 1470000 0 8500000 0 0 0 164750 36181 0 6640787 0 1658282 2009 true false true true C 175000 0 10800000 0 0 0 28920 0 0 10771080 0 0 2015 false false true true D 682584 0 10000000 0 0 0 25000 0 0 9975000 0 0 false false false true A false false false false 0 false false false true B false false false false 0 false false false true C false false true true false 0 false false false true D false false true true false 0 false false false true A false false false true true true CITIZENS BANK 10. false false false 0 false false B false false false true true false 0 false 0 false false C false false false true true true RBS CITIZENS BANK 10. false false false 0 false false D false false false true true false 0 false 0 false false A true B true C true D true SCHEDULE K, LINE 3 FOR ALL FOUR BOND ISSUES, THE REBATE COMPUTATION WAS PERFORMED IN APRIL, 2018. X 5 35157 FMV false false false PART I, LINE 1 MISSION STATEMENT THE YMCA OF GREATER BOSTON IS DEDICATED TO IMPROVING THE HEALTH OF MIND, BODY AND SPIRIT OF INDIVIDUALS AND FAMILIES IN OUR COMMUNITIES. THE Y WELCOMES MEN AND WOMEN, BOYS AND GIRLS OF ALL INCOMES, FAITHS, AND CULTURES. PART III, LINE 1 ORGANIZATION'S MISSION FOUNDED IN 1851 AS AMERICAS FIRST Y, THE YMCA OF GREATER BOSTON STRENGTHENS THE GREATER BOSTON COMMUNITY THROUGH A FOCUS ON YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY. AS ONE OF THE COMMUNITYS LEADING NONPROFITS, WE ARE DEDICATED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN, IMPROVING OUR COMMUNITYS HEALTH AND WELL-BEING AND PROVIDING OPPORTUNITIES TO GIVE BACK AND SUPPORT OUR NEIGHBORS. EACH YEAR, THE YMCA ENABLES MORE THAN 150,000 YOUTH, ADULTS, AND SENIORS TO BE HEALTHY, CONFIDENT, CONNECTED AND SECURE. TODAY, THE YMCA OF GREATER BOSTON RANKS AS ONE OF THE LARGEST URBAN YS IN THE NATION, STAYING TRUE TO ITS ROOTS AS A VALUES-DRIVEN, VOLUNTEER-LED, HUMAN SERVICE ORGANIZATION STRENGTHENING CHILDREN, FAMILIES AND COMMUNITIES. THE Y'S STAFF, VOLUNTEERS, AND CONSTITUENTS REPRESENT THE BROAD SPECTRUM OF CITIZENS, BY ANY AND ALL MEASURES, WHO LIVE IN GREATER BOSTON. EVERY DAY, THE YMCA OF GREATER BOSTON WORKS SIDE-BY-SIDE WITH OUR NEIGHBORS TO MAKE SURE THAT EVERYONE, REGARDLESS OF AGE, INCOME OR BACKGROUND, HAS THE OPPORTUNITY TO LEARN, GROW AND THRIVE. YOUTH DEVELOPMENT - WE BELIEVE THAT ALL KIDS DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THROUGH OUR Y, MORE THAN 50,000 YOUTH UNDER THE AGE OF 18 ARE CULTIVATING THE VALUES, SKILLS AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH AND EDUCATIONAL ACHIEVEMENT. THE Y IS THE LARGEST PROVIDER OF AFTER SCHOOL PROGRAMS AND EARLY EDUCATION IN MASSACHUSETTS, OFFERS THE STATE'S LARGEST SUMMER YOUTH EMPLOYMENT PROGRAM, AND PROVIDES MORE THAN 25,000 WEEKS OF CAMP EACH SUMMER. HEALTHY LIVING - MORE THAN 100,000 CHILDREN AND ADULTS ARE RECEIVING GUIDANCE AND THE RESOURCES NEEDED TO ACHIEVE GREATER HEALTH AND WELL-BEING FOR THEIR SPIRIT, MIND AND BODY BY BEING A MEMBER OF OUR Y. IN COMMUNITIES ACROSS GREATER BOSTON, THE Y IS A LEADING VOICE ON HEALTH AND WELL-BEING. WITH A MISSION CENTERED ON BALANCE, THE Y BRINGS FAMILIES CLOSER TOGETHER, ENCOURAGES GOOD HEALTH AND FOSTERS CONNECTIONS THROUGH FITNESS, SPORTS, AND FUN. SOCIAL RESPONSIBILITY - TO BRING ABOUT MEANINGFUL CHANGE, INDIVIDUALS NEED ONGOING ENCOURAGEMENT AND TOOLS. WE'RE HERE DAY-IN AND DAY-OUT TO PROVIDE THE RESOURCES OUR COMMUNITIES NEED TO ADDRESS THE MOST PRESSING SOCIAL ISSUES SUCH AS ADULT EDUCATION, WORKFORCE DEVELOPMENT AND HOUSING. ON ANY GIVEN NIGHT, 35 ADULTS AND CHILDREN ARE LIVING AT THE Y. OUR FAMILIES IN TRANSITION PROGRAM NOT ONLY PROVIDES SHELTER, BUT ALSO ADDRESS THE UNDERLYING ISSUES THAT CAUSED FAMILIES TO BE HOMELESS. SINCE 1896, THE YMCA OF GREATER BOSTON HAS PROVIDED ADULT EDUCATION TO NEWCOMERS HELPING THEM THRIVE IN THEIR NEW HOMELAND. THIS COMMITMENT TO ADULT EDUCATION CONTINUES TODAY AT THE INTERNATIONAL LEARNING CENTER (ILC) AND TRAINING, INC. WHERE MORE THAN 800 ADULTS EACH YEAR BRIDGE SKILLS GAPS AND START ON A PATH TOWARDS EMPLOYMENT AND SELF-SUFFICIENCY. THE YMCA OF GREATER BOSTON HAS BRANCHES LOCATED IN BOSTON'S FENWAY, DORCHESTER, ROXBURY, CHINATOWN, WEST ROXBURY, HYDE PARK, ALLSTON/BRIGHTON, EAST BOSTON AND CHARLESTOWN NEIGHBORHOODS, AS WELL AS IN THE OUTLYING COMMUNITIES OF NEEDHAM, WALTHAM, READING, AND WOBURN. THE YMCA ALSO HAS CAMPING FACILITIES IN MASSACHUSETTS COMMUNITIES INCLUDING BOXFORD, CANTON, AND WESTWOOD, AND A RESIDENT CAMP FACILITY IN TUFTONBORO, NEW HAMPSHIRE. DOLLARS RETURNED TO THE FINANCIAL ASSISTANCE/PROGRAM AREA COMMUNITY: --------------------------------------- ---------------- DIRECT AID (FINANCIAL ASSISTANCE) TO INDIVIDUALS AND FAMILIES: MEMBERSHIP FOR ALL (FOR LOW INCOME FAMILIES) 1,055,103 CHILDCARE DEVELOPMENT FOR ALL (DISCOUNTED FEES) 1,795,119 CAMP FOR ALL (DISCOUNTED FEES) 480,357 BREAKFAST/LUNCH/SNACK FOOD SUBSIDY PAID BY THE Y 37,763 INDIRECT AID BY PROGRAM AREA: MEMBERSHIP - ROXBURY 975,994 MEMBERSHIP - HUNTINGTON AVENUE 50,729 MEMBERSHIP - DORCHESTER 755,674 MEMBERSHIP - CHARLESTOWN 418,121 MEMBERSHIP - WANG 551,976 MEMBERSHIP - MENINO (HYDE PARK) 390,905 MEMBERSHIP - EAST BOSTON 386,571 MEMBERSHIP - EDUCATION AND TRAINING 194,688 GET SUMMER FREE TEEN MEMBERSHIPS 414,568 UNITED WAY FUNDING: FOR U.W. SPECIFIC IMPACT PROGRAM AREAS 115,000 FACILITIES (USE BY COMMUNITY GROUPS/NONPROFIT ORGS): VARIOUS CHURCH GROUPS, SCHOOLS, AND LOCAL CLUBS 39,000 FINANCIAL SUPPORT: THROUGH THE YMCA OF THE USA'S INTERNATIONAL PROGRAM 25,000 MILITARY SUPPORT PROGRAMS AT CONSTITUTION INN 10,343 VARIOUS DONATIONS 7,800 --------------- GRAND TOTAL USES OF FUNDS (WHAT THE Y GIVES BACK TO COMMUNITIES) 7,704,711 ================ PART VI, SECTION A, QUESTION 11B FORM 990 REVIEW PROCESS THE YMCA OF GREATER BOSTONS FINANCE, AUDIT AND RISK, AND EXECUTIVE COMMITTEES, COMMITTEES OF THE GENERAL BOARD OF DIRECTORS, REVIEW A FINAL FORM OF THE FORM 990 PRIOR TO ACTUAL FILING. MEMBERS OF THE EXTERNAL AUDIT AND TAX FIRM (CURRENTLY KPMG LLP) INITIALLY DISCUSS, PREPARE AND REVIEW THE RETURN WITH Y MANAGEMENT. ONCE THE TAX RETURN IS FULLY ANALYZED AND PREPARED BY Y MANAGEMENT, A PAPER COPY IS DISTRIBUTED TO THE AUDIT AND RISK COMMITTEE, IN ADVANCE OF A SPECIFIC MEETING. SUBSEQUENTLY, KPMG'S TAX GROUP REPRESENTATIVES MEET WITH Y MANAGEMENT AND MEMBERS OF THE YS FINANCE, AUDIT AND RISK, AND EXECUTIVE COMMITTEES IN ORDER TO ENSURE ALL PERSONS HAVE HAD AN OPPORTUNITY TO ASK QUESTIONS AND DISCUSS THE CONTENT OF THE TAX RETURN, PRIOR TO THE DEADLINE. FINANCE AND AUDIT AND RISK COMMITTEES APPROVE THE CONTENTS OF THE TAX RETURN IN ADVANCE OF IT BEING FILED WITH THE IRS. AFTER THE FINANCE AND AUDIT AND RISK COMMITTEES APPROVE FORM 990, THE RETURN IS PROVIDED TO ALL BOARD MEMBERS IN ADVANCE OF THE ASSOCIATION'S MARCH GENERAL BOARD MEETING AND THE RETURN IS FILED AFTER ALL BOARD MEMBERS HAVE HAD AN OPPORTUNITY TO REVIEW THE FILING. PART VI, SECTION B, QUESTION 12C CONFLICT OF INTEREST EACH YEAR, A CONFLICT OF INTEREST POLICY DOCUMENT AND COVER LETTER (INCLUDING ALSO A FORM OF A QUESTIONNAIRE) IS MAILED FROM THE PRESIDENT'S OFFICE TO CONCERNED PERSONS INCLUDING ALL MEMBERS OF THE GENERAL BOARD OF DIRECTORS, BRANCH GENERAL BOARD REPRESENTATIVES, YMCA OF GREATER BOSTON SENIOR STAFF MEMBERS, BRANCH EXECUTIVES, AND BRANCH AND BOARD CHAIRS (I.E. PERSONS COVERED UNDER THE POLICY). THE QUESTIONNAIRE PROVIDES A DESCRIPTION OF A CONFLICT OF INTEREST AS WELL AS THE BUSINESS AFFILIATION OF THE CONCERNED PERSON. ALL MEMBERS ARE REQUIRED TO READ, COMPLETE AND SIGN THE QUESTIONNAIRE, AND TO RETURN THE COMPLETED DOCUMENTS TO THE PRESIDENT'S OFFICE. THE YMCA OF GREATER BOSTON'S PRESIDENT, AUDIT AND RISK COMMITTEE CHAIR, AND CHIEF FINANCIAL OFFICER REVIEW THE CONTENTS/RESPONSES DETAILED ON THE QUESTIONNAIRES, FOR COMPLETENESS AS WELL AS TO IDENTIFY ANY MATERIAL (OR POTENTIAL) CONFLICTS THAT MAY EXIST HAVE BEEN DOCUMENTED. THE YMCA OF GREATER BOSTON'S PRESIDENT SUBSEQUENTLY WILL REVIEW IDENTIFIED CONFLICTS WITH THE CHAIR OF THE GENERAL BOARD OF DIRECTOR. THE CONCERNED PERSON WITH WHOM A CONFLICTING INTEREST EXISTS WILL BE EXCLUDED FROM ANY DISCUSSION, APPROVAL OF TRANSACTIONS, BIDS, ETC. WITH ANY AND ALL GENERAL BOARD COMMITTEE MEETINGS. PART VI, SECTION B, QUESTION 15B COMPENSATION POLICIES THE COMPENSATION COMMITTEE OF THE GENERAL BOARD OF DIRECTORS, LED BY THE CHAIR OF THE COMPENSATION COMMITTEE, INCLUDING ALSO THE CURRENT CHAIR, IS RESPONSIBLE FOR DUE DILIGENCE OF EXECUTIVE AND EMPLOYEE COMPENSATION TO ASSURE THAT THE YMCA OF GREATER BOSTON COMPLIES WITH IRS REQUIREMENTS FOR NON-PROFIT COMPENSATION. THE COMMITTEE REVIEWS AND DISCUSSES COMPENSATION SURVEYS OF COMPARABLE SIZE YMCAS ACROSS THE COUNTRY RESEARCHED BY SULLIVAN, COTTER AND ASSOCIATES, A SURVEY OF REPRESENTATIVE BOSTON-AREA NON-PROFITS EXECUTIVES' COMPENSATION, AND A NATIONAL SURVEY OF ALL NON-PROFIT AND GENERAL INDUSTRY EXECUTIVES. THE COMMITTEE THEN REVIEWS AND APPROVES THE ANNUAL MERIT SALARY PLAN (BASED ON ANNUAL REVIEWS) AND ANY CHANGES TO THE COMPENSATION RANGES; EXAMINES THE COMPENSATION OF THE Y'S 8 SENIOR EXECUTIVES AND COMPARES THEIR COMPENSATION TO THE SAME POSITIONS AT COMPARABLE YMCAS AND OTHER LOCAL AND REGIONAL NON-PROFITS; ASSURES THAT THE YMCA OF GREATER BOSTON IS PAYING BETWEEN THE FIFTIETH AND SEVENTY-FIFTH PERCENTILE OF PREVAILING MARKET RATES FOR SIMILAR POSITIONS; REVIEWS THE PERFORMANCE APPRAISAL OF THE Y PRESIDENT BY THE CHAIR OF THE GENERAL BOARD; DETERMINES THE COMPENSATION OF THE YMCA PRESIDENT; AND ENSURES THAT THERE ARE CLEAR PERFORMANCE MEASURES FOR ANNUAL EMPLOYEE INCENTIVE AWARDS. THE COMMITTEE GENERALLY MEETS TWO TO FOUR TIMES ANNUALLY. THE COMMITTEE ALSO ASSIGNS SPECIFIC ANALYTICAL TASKS TO THE VP/HR TO ENSURE THE ORGANIZATION IS KEEPING CURRENT ON ALL COMPENSATION PRACTICES. PART VI, SECTION C, QUESTION 19 DISCLOSURE OF DOCUMENTS ON THE ORGANIZATION'S WEBSITE (WWW.YMCABOSTON.ORG) ANYONE IS ABLE TO DOWNLOAD A PDF FILE OF THE Y'S MOST CURRENT ANNUAL REPORT(THIS DOCUMENT INCLUDES THE FINANCIAL STATEMENTS OF THE DECEMBER 31, 2018 FINANCIAL AUDIT, THE STATEMENT OF FINANCIAL ACTIVITIES, AND THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION). THE CONFLICT OF INTEREST POLICY IS ALSO AVAILABLE ON THE ORGANIZATION'S WEBSITE. PART XI, LINE 9 OTHER CHANGES IN NET ASSETS AMTS TRANSF TO YGBHRC $(1,037,244) BENEFICIAL INTEREST IN TRUST (112,285) CHANGE IN FMV OF INTEREST RATE SWAPS 374,308 PRIOR YEAR ADJUSTMENTS - YGBRC 1,171,305 ------------- TOTAL $396,084 ------------- YMCA OF GB HUNTINGTON AVE REALTY CORP 316 HUNTINGTON AVENUE BOSTON MA 02215 383854791 LEASING MA 501(C)(3) 11B Y BOSTON true CHARITABLE REMAINDER TRUST (5) INVESTING MA Y BOSTON true false false false true false false false false false false false false false false false false true false YMCA OF GB HUNTINGTON AVENUE REALTY CORP D 16663100 NBV YMCA OF GB HUNTINGTON AVENUE REALTY CORP R 1037244 FMV