2017-06-14T16:00:45-05:00 2016-12-31 381357951 Plante & Moran PLLC PO BOX 307 Southfield MI 480370307 990 2016-01-01 381358055 YMCA of Metropolitan Detroit YMCA 3132675300 1401 BROADWAY Suite 3A DETROIT MI 48226 MICHELLE KOTAS CHIEF FINANCIAL OFFICER 2017-06-14 true Lynne Huismann P00053811 2483522500 2016 2021-01-29 14:40:06Z Scott Landry 1401 BROADWAY Suite 3A DETROIT MI 48226 37801232 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. 59 58 2680 2961 0 0 4824882 4560406 34452057 31971465 -212216 39720 586807 673159 39651530 37244750 310732 332173 0 23445183 22235118 0 930239 17497995 16008957 41253910 38576248 -1602380 -1331498 52751180 50491452 31774356 30741383 20976824 19750069 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 11106103 8055923 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 2,200 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. 5222423 1729802 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 9,000 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 377 PARTICIPANTS. 3046280 3215545 EDUCATIONAL SERVICES YMCA EDUCATIONAL SERVICES, (Y-ES), IS A WHOLLY-OWNED AND OPERATED SUBSIDIARY OF THE YMCA OF METROPOLITAN DETROIT DEDICATED TO CHILDREN AND BUILDING ON THE 100-YEAR EDUCATIONAL MISSION OF THE YMCA. YMCA EDUCATIONAL SERVICES IS SOLELY AND WHOLLY FOCUSED ON THE NEEDS AND UNIQUE LEARNING STYLES OF MICHIGAN'S MOST PROMISING YOUTH WHO LIVE IN THE REGION'S MOST CHALLENGED COMMUNITIES. FROM THE ESTABLISHMENT OF THE DETROIT COLLEGE OF LAW IN 1891 TO FOUNDING OF THE YMCA'S HUDSON SCHOOL FOR BOYS IN 1916, THE YMCA OF METRO DETROIT HAS DEEP ROOTS IN EDUCATION. THE YMCA OPERATES THE YMCA'S DETROIT INNOVATION ACADEMY, A CHARTER SCHOOL WITH OVER 300 STUDENTS. 14315531 332173 19260448 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. 14315531 332173 19260448 33690337 true true false false false false false false false true true false false false true true false true false false false 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 82 0 true 2680 true false false false false false true true false false false false X 59 58 true true false 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 Arthur J Kubert Board Member-Treasurer-Chair Finance Committee 3.0 X X 0 0 0 Steven E Kurmas Board Member-Vice Chairman 3.0 X X 0 0 0 Scott A Landry President and CEO 50.0 5.0 X X 275166 0 32024 Michael E McInerney Board Member-Vice Chairman 3.0 1.0 X X 0 0 0 James M Nicholson Board Member-Chairman of the Board 4.0 X X 0 0 0 David J Allen Board Member 3.0 X 0 0 0 Sabah Ammouri Board Member 3.0 X 0 0 0 Laura C Anger 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 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 Jeanne Carlson Board Member 3.0 X 0 0 0 John C Carter Board Member 3.0 1.0 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 Ahmad M Ezzeddine PhD 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 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 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 Ben C Maibach III Board Member 2.0 X 0 0 0 James B Nicholson Board Member 1.0 X 0 0 0 Bryon S Niekamp Board Member 3.0 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 Michele Parker Board Member 1.0 X 0 0 0 Rich Potchynok Board Member 3.0 X 0 0 0 Brian D Rich Board Member 3.0 X 0 0 0 Paula M Roman Board Member 3.0 X 0 0 0 Scott Russell Board Member 1.0 X 0 0 0 Sara L Sanger 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 Jeff Terrill Board Member 1.0 X 0 0 0 Antonio Trivelloni Board Member 1.0 X 0 0 0 Jennifer A VanHorn 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 Troy Weidman Board Member 1.0 X 0 0 0 Alan D Whitman Board Member 3.0 X 0 0 0 Michelle L Kotas CFO 50.0 5.0 X 145704 0 12585 Latitia McCree CDO 50.0 5.0 X 136478 0 15660 John S Walters EVP of Operations/COO 50.0 X 194569 0 29983 Alison C Bailey SVP of Human Resources 50.0 X 116792 0 14299 Doreen K Durandetto District VP of Branch Operations 50.0 X 119528 0 19973 John M Harris District VP of Branch Operations 50.0 X 143440 0 24945 Chad T Creekmore VP-Membership & Marketing 50.0 X 118758 0 23443 Lorie A Uranga SVP of Facilities 50.0 X 126538 0 24406 1376973 0 197318 13 false true true JOHNSON CONTROLS INC PO BOX 905240 CHARLOTTE NC 28290 MECHANICAL ENGINEERING 820921 EDIBLES REX MANAGEMENT 5555 CONNTER SUITE 1058 DETROIT MI 48213 FOOD SERVICE 423899 Equity Education 1919 CONCEPT DRIVE WARREN MI 48091 Educational Services 325978 247365 INCORPORATED 22610 ROSEWOOD OAK PARK MI 48237 CLEANING 258382 Gordon Food Service Inc PO Box 88029 Chicago IL 60680 Food Service 195394 10 X 186350 0 423370 921076 815346 2214264 17550 4560406 Membership Revenue 713940 14394344 14394344 Day Camp Revenue 624410 3577862 3577862 Childcare Revenue -- School Age 624410 2313269 2313269 Childcare Revenue -- Infant/Toddler/Preschool 624410 1355015 1355015 Resident Camp Revenue 624410 809777 809777 9521198 9521198 0 0 31971465 5472 0 0 5472 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 48385 114144 40682 87599 7703 26545 34248 0 0 34248 531050 423370 428201 102849 0 102849 0 0 0 0 0 0 0 0 0 0 0 0 MANAGEMENT SERVICES 317578 290253 290253 0 0 CONVENIENCE ITEMS 101043 90648 0 0 90648 Other Revenue 541900 189409 0 0 189409 0 0 0 0 570310 37244750 32261718 0 422626 300706 300706 26267 26267 5200 5200 0 0 842169 381105 208621 252443 0 0 0 0 17805486 16206026 1353353 246107 704883 638007 52448 14428 1225579 1076238 104858 44483 1657001 1504271 111775 40955 0 0 0 0 81323 25129 56194 0 85200 26327 58873 0 0 0 0 0 0 0 0 0 0 0 4354 1345 3009 0 549573 546877 1324 1372 544164 441740 94283 8141 0 0 0 0 0 0 0 0 3302952 2936752 303504 62696 236839 107259 118826 10754 0 0 0 0 275464 144298 124350 6816 557237 496352 45888 14997 395137 395137 0 0 2936141 2615329 241791 79021 0 0 0 0 REPAIRS AND MAINTENANCE 1959699 1745948 164938 48813 PROGRAM SUPPLIES 2146019 2076043 45378 24598 PROGRAM INSTRUCTION 1856626 1598400 223397 34829 EQUIPMENT RENTAL AND MA 352752 203604 145056 4092 725477 191977 497806 35694 38576248 33690337 3955672 930239 0 0 0 0 1669560 1052078 0 0 352917 335484 916560 1260519 0 0 0 0 0 0 0 954074 605005 101821838 55039166 48397621 46782672 460448 455694 0 0 0 0 0 0 52751180 50491452 2061295 2342980 0 0 1583784 1552012 27080000 25913841 0 0 0 139472 86396 0 0 909805 846154 31774356 30741383 X 20061472 18774376 915352 975693 0 0 0 0 0 0 0 0 20976824 19750069 52751180 50491452 X -1331498 79304 0 0 0 25439 X false true X true false X 5430167 5107609 5213651 4824882 4560406 25136715 0 0 0 0 0 0 0 0 0 0 0 0 5430167 5107609 5213651 4824882 4560406 25136715 3949542 21187173 8270 5174 8200 7804 5472 34920 0 0 0 0 0 0 348513 756388 1274425 1013379 1101359 4494064 29665699 165129459 0.7142 0.7281 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 348513.0, COLUMN B - 756388.0, COLUMN C - 785798.0, COLUMN D - 494517.0, COLUMN E - 570309.0, COLUMN F - 2955525.0; DESCRIPTION - FUNDRAISING, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 488627.0, COLUMN D - 518862.0, COLUMN E - 531050.0, COLUMN F - 1538539.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14088427 300706 1120956 0 921076 72856 14516157 15476825 266000 -705399 0 886332 62667 14088427 15735506 329260 399909 0 956852 30998 15476825 13963348 376106 2195461 0 765744 33665 15735506 13085798 179720 1528840 0 787332 43678 13963348 0.561 0.439 0.0 true true true 0 5689348 5689348 0 69951960 34944965 35006995 0 237927 201679 36248 0 9623478 8502421 1121057 0 16319125 11390101 4929024 46782672 Capital Lease Obligations 562793 Obligations Under Life Income Contracts 184644 Fair Value of Interest Rate Swap Agreement 98717 846154 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, 2016, 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, 2013. Central America and the Caribbean To support YMCA - USA World Service Campaign in Haiti 5200 Check payable to YMCA of the USA World Services 1 0 false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds EXPLANATION: THE YMCA OF METROPOLITAN DETROIT MADE THESE GRANTS THROUGH THE YMCA-USA, AND THEREFORE RELIED ON YMCA-USA TO ENSURE THAT THE FUNDS ARE USED APPROPRIATELY. IN THE CASE OF THE HAITI GRANT, A YMCA OF METROPOLITAN DETROIT STAFF MEMBER WAS PART OF A GROUP OF STAFF SENT BY YMCA-USA TO PERFORM WORK IN HAITI. Schedule F, Part I, Line 2 PROCEDURES FOR MONITORING USE OF GRANT FUNDS EXPLANATION: THE YMCA OF METROPOLITAN DETROIT MADE THESE GRANTS THROUGH THE YMCA-USA, AND THEREFORE RELIED ON YMCA-USA TO ENSURE THAT THE FUNDS ARE USED APPROPRIATELY. IN THE CASE OF THE HAITI GRANT, A YMCA OF METROPOLITAN DETROIT STAFF MEMBER WAS PART OF A GROUP OF STAFF SENT BY YMCA-USA TO PERFORM WORK IN HAITI. GOLF OUTINGS 682605 396826 285779 0 0 0 0 0 259385 RUNNING EVENTS 79791 8591 71200 0 0 0 0 0 35194 28 192024 17953 174071 0 0 0 0 0 133622 954420 423370 531050 0 0 0 0 0 428201 428201 102849 true YMCA FOUNDATION 1401 BROADWAY STE 3A DETROIT MI 48226 300187652 501 (C)(3) 300706 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 gits 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 COMMUNITY FAMILY 1 26267 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 206230 0 32000 0 36936 0 21200 0 10824 0 307190 0 0 0 Michelle L Kotas CFO 114099 0 18000 0 13605 0 11696 0 889 0 158289 0 0 0 Latitia McCree CDO 112865 0 17667 0 5946 0 11042 0 4618 0 152138 0 0 0 John S Walters EVP of Operations/COO 142465 0 21000 0 31104 0 16178 0 13805 0 224552 0 0 0 John M Harris District VP of Branch Operations 134249 0 5000 0 4191 0 11697 0 13248 0 168385 0 0 0 Lorie A Uranga SVP of Facilities 84244 0 15773 0 26521 0 10776 0 13630 0 150944 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 Form 990, Part III, Line 4d Description of other program services (Expenses $ 14,315,531 including grants of $ 332,173)(Revenue $ 19,260,448) 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 3 Delegation of management duties Name: EQUITY Education Amount: $120,000 Description: To provide certain management functions under the management agreements between Y-ES (wholly owned subsidiary of the YMCA) and the charter school, Detroit Innovation Academy. The functions provided by Equity focused on ensuring high student achievement and school sustainability. Responsibilities under the agreement included: strategic coordination, coaching, data analysis, grant management, staff oversight, and curriculum and program audits. 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 2016 WITH A MID-YEAR REVIEW. THE ANNUAL PERFORMANCE REVIEW FOR 2016 WAS COMPLETED IN FEBRUARY 2017. 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 2016 WITH A MID-YEAR REVIEW. THE ANNUAL PERFORMANCE REVIEW FOR 2016 WAS COMPLETED IN FEBRUARY 2017. 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: 9521198, Related or Exempt Function Revenue: 9521198, 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 - 25439; 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 3129514 736347 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 11 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 B 300706 YMCA FOUNDATION C 921076 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. Schedule R, Part V, Line 2(d) GIFTS AND GRANTS SCHEDULE R, PART V, LINE 2 (2) COLUMN D: 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.