2019-06-13T08:00:36-05:00 2018-12-31 381357951 Plante & Moran PLLC PO BOX 307 Southfield MI 480370307 990 2018-01-01 381358055 YMCA of Metropolitan Detroit YMCA 3132675300 1401 BROADWAY Suite 3A DETROIT MI 48226 MICHELLE KOTAS CHIEF FINANCIAL OFFICER 2019-06-13 true Lynne Huismann P00053811 2483522500 2018 2019-02-21 02:37:17Z HELENE WEIR 1401 BROADWAY Suite 3A DETROIT MI 48226 33933675 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. 63 62 2476 2295 0 28457 12836320 4453064 30550111 28661209 -10370 58383 553709 287401 43929770 33460057 265257 31652 0 0 21538050 20080025 0 64000 1384498 15331475 14539181 37134782 34714858 6794988 -1254801 48983084 47576828 22288681 22169664 26694403 25407164 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 11893878 9205320 CHILD CARE AND DAY CAMP THE YMCA OFFERS CHILDREN AND PARENTS A SAFE AND CARING PLACE TO GROW, SUPPORTING PARENT'S EFFORTS TO NURTURE THEIR CHILDREN'S HEALTHY DEVELOPMENT. TRAINED AND CERTIFIED STAFF PROVIDE AFFORDABLE, HIGH-QUALITY CARE FOR PEACE OF MIND AND FAMILY SUCCESS. NEARLY 7,000 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 10 DAY CAMP LOCATIONS THROUGHOUT SOUTHEAST MICHIGAN. 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. 4709260 1490971 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 GIVES PERSONAL ATTENTION TO OVER 9,800 PROGRAM PARTICIPANTS 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. SEVERAL YMCA BRANCHES SUPPORT SWIM TEAMS INCLUDING THE BIRMINGHAM YMCA TEAM OF NATIONAL REPUTATION WITH 375 PARTICIPANTS. 3701565 14186561 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. MORE THAN 55,000 PEOPLE OF ALL AGES, ETHNICITIES AND ABILITIES ARE MEMBERS OF THE YMCA. THE MEMBERSHIP IS EQUALLY DIVIDED BETWEEN MALE AND FEMALE AND NEARLY 2,300 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. 7711298 31652 3831602 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. 7711298 31652 3831602 28016001 true true false false false false false false true true false false false true true false true false false false false false true true false false false true true true false false false false false false false false false false true false false false true true true true false false true 50 0 true 2476 true true true false false false false true true true false false false false false X 63 62 true false true false false false false true true false true true true true true true true true true true false MI X X MICHELLE KOTAS 3132675300 1401 BROADWAY STE 3A DETROIT MI 48226 David J Allen Board Member-Vice Chair 3.0 X X 0 0 0 Arthur J Kubert Board Member-Treasurer-Chair Finance Committee 3.0 X X 0 0 0 Steven E Kurmas Board Member-Chair of the Board 3.0 X X 0 0 0 Scott A Landry President and CEO 50.0 5.0 X X 249239 0 28913 Michael E McInerney Board Member-Vice Chair 3.0 1.0 X X 0 0 0 James M Nicholson Board Member-Immediate Past Chair 3.0 X X 0 0 0 Kathy Amerman Board Member 3.0 X 0 0 0 John Athanas Board Member 3.0 X 0 0 0 William P Baer Board Member 3.0 X 0 0 0 Paul M Balas Board Member 3.0 X 0 0 0 Jeremiah Beebe Board Member 3.0 X 0 0 0 Daniel J Bretz Board Member 3.0 X 0 0 0 Larry S Brinker Jr Board Member 3.0 X 0 0 0 Evelyn Caise Board Member 3.0 X 0 0 0 Darren W Cameron Board Member 3.0 X 0 0 0 Jeanne Carlson Board Member 3.0 X 0 0 0 John C Carter Board Member 3.0 1.0 X 0 0 0 Pat Catlin Board Member 3.0 X 0 0 0 Mary E Corrado Board Member 3.0 X 0 0 0 Anthony P Cracchiolo Board Member 3.0 1.0 X 0 0 0 Matthew P Cullen Board Member 3.0 X 0 0 0 Ronald A Deneweth Board Member 3.0 X 0 0 0 Burton D Farbman Board Member 3.0 X 0 0 0 Jay D Farner Board Member 3.0 X 0 0 0 Raymond L Finocchio Board Member 3.0 X 0 0 0 Gary Forhan Board Member 3.0 X 0 0 0 Jason Freeman Board Member 3.0 X 0 0 0 Ronald J Gantner Board Member 1.0 X 0 0 0 Dave Gerlach Board Member 3.0 X 0 0 0 Lisa Green Board Member 3.0 X 0 0 0 Marita S Grobbel Board Member 3.0 1.0 X 0 0 0 Sandra M Hermanoff Board Member 3.0 X 0 0 0 Eric Huffman Board Member 1.0 X 0 0 0 Ray Hunter Board Member 1.0 X 0 0 0 Kerry Jantz Board Member 3.0 X 0 0 0 Jamie Jenkins Board Member 3.0 X 0 0 0 Larry L Johnson Board Member 3.0 1.0 X 0 0 0 Dale A Jones Board Member 1.0 X 0 0 0 Pete Kowalski Board Member 3.0 X 0 0 0 Brad M Kreiner Board Member 3.0 1.0 X 0 0 0 Robert W Kruse III Board Member 3.0 X 0 0 0 Trevor Lauer Board Member 3.0 X 0 0 0 Ben C Maibach III Board Member 2.0 X 0 0 0 James B Nicholson Board Member 1.0 X 0 0 0 Arthur A Nitzsche Board Member 1.0 X 0 0 0 Karen O'Donoghue Board Member 3.0 X 0 0 0 Lynn Orlowski Board Member 3.0 X 0 0 0 Michele Parker Board Member 1.0 X 0 0 0 Rich Potchynok Board Member 3.0 X 0 0 0 Paula M Roman Board Member 3.0 X 0 0 0 Tom Schumm Board Member 2.0 X 0 0 0 Raymond Scruggs Board Member 3.0 X 0 0 0 Benjamin L Smith III Board Member 1.0 X 0 0 0 Renee I Stephens Board Member 1.0 X 0 0 0 Ruthie Stevenson Board Member 1.0 X 0 0 0 Kevin E Stoutermire Board Member 1.0 X 0 0 0 Jeff Terrill Board Member 1.0 X 0 0 0 Gail Bernard Von Staden Board Member 1.0 X 0 0 0 Matthew M Walsh Board Member 1.0 X 0 0 0 Susan M Webb Board Member 1.0 X 0 0 0 Gregory Wernette Board Member 3.0 X 0 0 0 Troy Weidman Board Member 1.0 X 0 0 0 Alan Whitman Board Member 3.0 X 0 0 0 Jacqueline Wilson Board Member 3.0 X 0 0 0 Michelle L Kotas CFO 50.0 5.0 X 127978 0 11117 Latitia McCree CDO 50.0 5.0 X 126191 0 14041 John S Walters EVP of Operations/COO 50.0 X 180812 0 26116 Alison C Bailey SVP of Human Resources 50.0 X 112560 0 10765 Chad T Creekmore VP-Membership & Marketing 50.0 X 110519 0 21182 Royce C King Branch Executive Director 50.0 X 109991 0 12667 Lisa A Mullin VP of Finance/Controller 50.0 5.0 X 107863 0 12551 Lorie A Uranga SVP of Facilities 50.0 X 124503 0 22422 1249656 0 159774 9 false true false JOHNSON CONTROLS INC PO BOX 905240 CHARLOTTE NC 28290 MECHANICAL ENGINEERING 661733 UNIQUE FOOD MANAGEMENT INC 248 S TELEGRAPH ROAD PONTIAC MI 48341 FOOD SERVICE 386169 247365 INCORPORATED 22610 ROSEWOOD OAK PARK MI 48237 CLEANING 331380 GORDON FOOD SERVICE INC PO Box 88029 Chicago IL 60680 Food Service 249061 T & M ASPHALT PAVING INC 4755 OLD PLANK ROAD MILFORD MI 48381 PAVING, GRADING, EXCAVATION 190076 11 X 469000 0 459537 415900 1175213 1933414 26130 4453064 Membership Revenue 14186561 14186561 Day Camp Revenue 4020491 4020491 Childcare Revenue -- School Age 2737071 2737071 Childcare Revenue -- Infant/Toddler/Preschool 1518061 1518061 Resident Camp Revenue 929697 929697 5269328 5269328 0 0 28661209 12567 12567 0 0 81627 35751 60 45876 -60 45816 45816 558360 459537 437807 120553 120553 MANAGEMENT SERVICES 317578 53245 53245 CONVENIENCE ITEMS 101043 72667 72667 Other Revenue 541900 40936 40936 0 0 0 0 166848 33460057 28714454 0 292539 0 0 31652 31652 0 0 764407 62078 478651 223678 16235638 14163603 1632500 439535 592101 447898 108878 35325 990887 708433 208969 73485 1496992 1300400 147055 49537 46065 0 31546 14519 74400 0 50950 23450 64000 64000 11457 0 8387 3070 506907 505764 0 1143 559814 443316 105990 10508 3099254 2558478 438490 102286 203881 107195 86165 10521 254540 134020 106017 14503 562966 467490 72389 23087 398469 0 398469 0 2897084 2406887 371665 118532 REPAIRS AND MAINTENANCE 1062591 891608 130472 40511 PROGRAM SUPPLIES 2087488 2018471 52654 16363 PROGRAM INSTRUCTION 1549437 1189812 288422 71203 EQUIPMENT RENTAL AND MA 222091 160948 55339 5804 1002737 417948 541351 43438 34714858 28016001 5314359 1384498 553510 1063234 1000000 694924 319184 518299 679289 524873 0 0 0 0 0 643467 678191 102328409 58605981 45360219 43722428 427415 374879 0 0 0 0 0 48983084 47576828 2097813 2128236 0 0 1379886 1318761 17980910 17149722 0 0 668911 1428306 0 0 161161 144639 22288681 22169664 25675354 24261241 1019049 1145923 0 0 26694403 25407164 48983084 47576828 X -1254801 -22818 -9620 X false true X true true true X 5213651 4824882 4560406 12836320 4453064 31888323 0 0 0 0 0 0 0 0 0 0 0 0 5213651 4824882 4560406 12836320 4453064 31888323 11348322 20540001 8200 7804 5472 9345 12567 43388 0 0 0 0 0 0 1274425 1013379 1101359 1012004 725208 5126375 37058086 160977823 0.5543 0.5527 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 785798.0, COLUMN B - 494517.0, COLUMN C - 570309.0, COLUMN D - 427826.0, COLUMN E - 166848.0, COLUMN F - 2445298.0; DESCRIPTION - FUNDRAISING, COLUMN A - 488627.0, COLUMN B - 518862.0, COLUMN C - 531050.0, COLUMN D - 584178.0, COLUMN E - 558360.0, COLUMN F - 2681077.0; 8005270 5000 -541379 0 415900 40856 7012135 14516157 227409 2250486 0 8909324 79458 8005270 14088427 300706 1120956 0 921076 72856 14516157 15476825 266000 -705399 0 886332 62667 14088427 15735506 329260 399909 0 956852 30998 15476825 0.081 0.919 0.0 true true true 5689348 5689348 70063614 38790619 31272995 0 0 8756739 7529282 1227457 17818708 12286080 5532628 43722428 Obligations Under Life Income Contracts 144639 Fair Value of Interest Rate Swap Agreement 0 144639 X 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 10 BRANCHES ACROSS SOUTHEAST MICHIGAN TO THE ACHIEVERS PROGRAMMING SERVING THE INNER CITY OF DETROIT. 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, 2018, 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, 2015. X X X X X X X true Arthur B Hudson 950 Hampton Road Grosse Pointe Woods MI 48236 grow potential donor pool false 64000 -64000 0 64000 -64000 MI GOLF OUTINGS 700153 431419 268734 265543 RUNNING EVENTS 80096 8229 71867 40057 25 237648 19889 217759 132207 1017897 459537 558360 437807 437807 120553 true DIRECT CASH ASSISTANCE TO COMMUNITY FAMILY 1 31652 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 false false Scott A Landry President and CEO 210972 0 0 0 38267 0 19228 0 9685 0 278152 0 0 0 John S Walters EVP of Operations/COO 149036 0 0 0 31776 0 14247 0 11869 0 206928 0 0 0 Schedule J, Part I, Line 1a Health or social club dues or initiation fees PRESIDENT/CEO WAS REIMBURSED MEMBERSHIP DUES PAID TO THE DETROIT ATHLETIC CLUB 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 0.0 0.0 0.0 false false false A false true false false true true HUNTINGTON NATIONAL BANK 7.0 false false false 0.0 false false A false X 26130 Selling cost 0 false false false Form 990, Part III, Line 4d Description of other program services (Expenses $ 7,711,298 including grants of $ 31,652)(Revenue $ 3,831,602) 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 2 Family/business relationships amongst interested persons JAMES B. NICHOLSON AND JAMES M. NICHOLSON - Family relationship Form 990, Part VI, Line 4 Significant changes to organizational documents The Articles of Incorporation and the Bylaws were updated in 2018. Changes were made to the bylaws to allow the current board to determine the size of the board and the executive committee, rather than following pre-set minimums and maximums, and also to consolidate certain classes of members. The conflict of interest wording was removed from the bylaws given there is a separate, stand alone, policy that is in place. Various language throughout both documents was updated to reflect current statutory language, as well as adding a requirement that the bylaws are reviewed at least every five years. 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 THE EXECUTIVE COMPENSATION COMMITTEE DETERMINES THE COMPENSATION OF THE ORGANIZATION'S CEO/PRESIDENT. THE COMMITTEE IS COMPRISED OF THE IMMEDIATE PAST BOARD CHAIRMAN, THE CURRENT BOARD CHAIRMAN, THE FUTURE BOARD CHAIRMAN, THE CHAIRMAN OF THE FOUNDATION BOARD, THE CHAIRMEN OF THE HUMAN RESOURCES COMMITTEE, THE FINANCE COMMITTEE, AND THE AUDIT COMMITTEE, AND TWO INDEPENDENT BOARD MEMBERS AT-LARGE. THE CEO/PRESIDENT IS NOT INVOLVED IN THE REVIEW OR APPROVAL OF HIS OR HER OWN COMPENSATION. THE EXECUTIVE COMPENSATION COMMITTEE MEETS TWICE PER YEAR TO REVIEW THE PERFORMANCE OF THE CEO/PRESIDENT. THE FIRST MEETING IS HELD MID-YEAR TO REVIEW CURRENT YEAR PROGRESS. AND THE SECOND MEETING IS HELD AT THE END OF THE YEAR TO COMPLETE A PERFORMANCE EVALUATION AND DETERMINE COMPENSATION. DATA FOR COMPARABLE COMPENSATION FOR CEOS OF OTHER YMCAS AND NOT-FOR-PROFITS IS OBTAINED FROM COTTER & SULLIVAN. LEGAL COUNSEL IS ALSO CONSULTED, AS NECESSARY, PRIOR TO AND/OR DURING THE MEETING. THE EXECUTIVE COMPENSATION COMMITTEE PROVIDES THE ORGANIZATION WITH WRITTEN INSTRUCTIONS REGARDING THE COMPENSATION AND BONUS TO BE PAID TO THE CEO/PRESIDENT. THESE PROCESSES WERE LAST UNDERTAKEN IN JUNE/JULY 2018 WITH A MID-YEAR REVIEW. THE CEO RETIRED AT THE END OF 2018 SO NO ANNUAL PERFORMANCE REVIEW WAS COMPLETED FOR YEAR END. 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 WHICH INCLUDE THE EXECUTIVE VICE PRESIDENT/C.O.O., SENIOR VICE PRESIDENT OF FINANCE /C.F.O., SENIOR VICE PRESIDENT MISSION RESOURCES/C.D.O., SENIOR VICE PRESIDENT OF HUMAN RESOURCES, AND SENIOR VICE PRESIDENT OF PROPERTIES. TWICE PER YEAR, THE CEO/PRESIDENT MEETS INDIVIDUALLY WITH EACH DIRECT REPORT IN A FORMAL REVIEW SESSION TO REVIEW PROGRESS ON PRE-AGREED-UPON PERFORMANCE GOALS AND DETERMINE COMPENSATION. DATA FOR COMPARABLE COMPENSATION FOR SIMILAR POSITIONS AT OTHER YMCAS AND NOT-FOR-PROFITS IS OBTAINED FROM COTTER & SULLIVAN. FOLLOWING THE COMPLETION OF THIS PROCESS, THE CEO/PRESIDENT PREPARES A REPORT DOCUMENTING THE COMPENSATION DECISIONS AND PRESENT THE REPORT TO THE CHAIRMAN OF THE BOARD. THE REPORT SETS FORTH THE COMPENSATION APPROVED AND THE COMPARABILITY DATA OBTAINED AND RELIED UPON. 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. CONTEMPORANEOUS DOCUMENTATION OF THE DISCUSSION AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENTS IS RECORDED THROUGH ELECTRONIC DOCUMENTATION. THESE PROCESSES WERE LAST UNDERTAKEN IN JUNE/JULY 2018 WITH A MID-YEAR REVIEW. THE ANNUAL PERFORMANCE REVIEW FOR 2018 WAS COMPLETED IN FEBRUARY 2019. 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. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Revenue - Total Revenue: 5269328, Related or Exempt Function Revenue: 5269328, 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 XI, Line 9 Other changes in net assets or fund balances Change in value of life income contracts - -9620; 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 - 27-2440308 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 - 30-0187652 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 false true false false false false false false false false false false true true false false false false YMCA FOUNDATION C 415900 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 2018.