2015-11-09T12:55:03-06:00 2014-12-31 420714325 RSM US LLP 80 CITY SQUARE BOSTON MA 021293742 990 2014-01-01 042103548 YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF BOSTON INC YOUN 6175855420 140 CLARENDON STREET BOSTON MA 02116 SYLVIA FERRELL-JONES VICE PRESIDENT AND CFO 6175855420 2015-11-09 1 LYNNE JOHNSON P00757336 6179129000 2014 2016-03-07 17:11:31Z SYLVIA FERRELL-JONES 140 CLARENDON STREET BOSTON MA 02116 7283063 0 X WWW.YWCABOSTON.ORG X 1867 MA THE YWCA BOSTON IS DEDICATED TO ELIMINATING RACISM, EMPOWERING WOMEN, AND PROMOTING PEACE, JUSTICE, FREEDOM, AND DIGNITY FOR ALL. 19 19 27 77 0 0 631042 755468 147950 175600 319738 490426 195135 400514 1293865 1822008 0 0 0 0 1594349 1566026 0 0 166882 715085 781099 2309434 2347125 -1015569 -525117 18663499 18116707 441563 538246 18221936 17578461 X THE YWCA BOSTON IS DEDICATED TO ELIMINATING RACISM, EMPOWERING WOMEN, AND PROMOTING PEACE, JUSTICE, FREEDOM, AND DIGNITY FOR ALL. 0 0 466357 WOMEN'S AND GIRLS' HEALTH & WELLNESS: YWCA PROVIDES ACCESSIBLE,CULTURALLY-SPECIFIC EDUCATION AND RESOURCES ON A RANGE OF THE MOST PRESSING HEALTH ISSUES OF TODAY, INCLUDING BREAST AND CERVICAL CANCER. BY EMPOWERING PRIMARILY BLACK, LATINA AND IMMIGRANT WOMEN AND GIRLS TO TAKE CONTROL OF THEIR PERSONAL WELL-BEING, YWCA BOSTON WORKS TO IMPROVE THE HEALTH OF THE COMMUNITY AS A WHOLE AND TO COMBAT HEALTH DISPARITIES IN BOSTON. YWCA BOSTON SERVES APPROXIMATELY 4,000 WOMEN AND GIRLS EVERY YEAR. 403219 146434 LEADBOSTON: FOCUSING ON SOCIAL RESPONSIBILTY, LEADBOSTON EQUIPS MID-LEVEL AND SENIOR-LEVEL EXECUTIVES FROM THE PUBLIC, PRIVATE, AND NON PROFIT SECTORS WITH THE KNOWLEDGE, SKILLS, AND NETWORKS TO CREATE SOCIAL CHANGE WITHIN THEIR INSTITUTIONS AND THEIR COMMUNITIES. LEADBOSTON'S 1000+ ALUMNI ARE A POWERFUL NETWORK IN GREATER BOSTON, COLLECTIVELY MAKING HUGE STRIDES IN ADVANCING SOCIAL, RACIAL, AND GENDER EQUALITY IN THE WORKPLACE AND OUR COMMUNITY. 336078 30457 YOUTH LEADERSHIP INITIATIVE: THE YOUTH LEADERSHIP INITIATIVE PROGRAM (INIT) PROVIDES OVER 300 HOURS OF EXPERIENTIAL PROGRAMMING FOR A DIVERSE GROUP OF GREATER BOSTON YOUTH. THESE YOUNG PEOPLE COME TOGETHER ACROSS LINES OF RACE, GENDER, SEXUAL ORIENTATION, CLASS BACKGROUND, NEIGHBORHOOD, AND FAITHS TO BUILD COMMUNITY AND ENGAGE IN DIALOGUE. INIT HAS A PROVEN TRACK RECORD IN DEVELOPING COMMITTED YOUTH LEADERS WHO INCORPORATE SOCIAL JUSTICE WORK AS AN INTEGRAL PART OF THEIR LIVES. 135492 2000 CITY-WIDE DIALOGUES 195912 500 YOUTH POLICE DIALOGUES 90970 STAND AGAINST RACISM 422374 2500 1628028 1 1 0 1 0 0 0 0 0 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 12 0 1 27 1 0 0 0 0 0 1 1 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 MA X SOLOMON DASS CONTROLLER 6175855422 140 CLARENDON STREET BOSTON MA 02116 MIM MINICHIELLO CHAIR 4.00 0.50 X X 0 0 0 KATHLEEN MCQUIGGAN VICE CHAIR 1.00 0.50 X X 0 0 0 LEIGH BIVINGS TREASURER 1.00 0.50 X X 0 0 0 JAN ADAMS CLERK 1.00 0.50 X X 0 0 0 KATHRYN COCHRANE MURPHY DIRECTOR 4.00 0.50 X 0 0 0 GEETA AIYER DIRECTOR 1.00 0.50 X 0 0 0 JUDY BEAL DIRECTOR 1.00 0.50 X 0 0 0 EARLENE AVALON DIRECTOR 1.00 0.50 X 0 0 0 LIZETTE PEREZ-DEIABOECK DIRECTOR 1.00 0.50 X 0 0 0 ANDREA KRAMER DIRECTOR 1.00 0.50 X 0 0 0 PRISCILLA OLLE DIRECTOR 1.00 0.50 X 0 0 0 CHRISTINE LETTS DIRECTOR 1.00 0.50 X 0 0 0 EMILY LIVINGSTON DIRECTOR 1.00 0.50 X 0 0 0 BETTY FRANCISCO DIRECTOR 1.00 0.50 X 0 0 0 ELENA OLSON DIRECTOR 1.00 0.50 X 0 0 0 CONNIE WRIGHT DIRECTOR 1.00 0.50 X 0 0 0 SANDRA SIMS-WILLIAMS DIRECTOR 1.00 0.50 X 0 0 0 PAT WASHINGTON DIRECTOR 1.00 0.50 X 0 0 0 NANCY HAYES BEVINGTON DIRECTOR 1.00 0.50 X 0 0 0 SYLVIA FERRELL-JONES PRESIDENT & CEO 38.00 5.00 X 179869 0 23680 DONNA CLARK VP FOR DEVELOPMENT & CDO 38.00 0.00 X 142058 0 5452 JACK TYNAN VP & CFO 38.00 10.00 X 122299 0 6040 ELIZABETH CHANDLER VP FOR PROGRAMS 38.00 0.00 X 114882 0 23487 SOLOMON DASS CONTROLLER 38.00 0.00 X 104668 0 7247 663776 0 65906 5 0 1 0 HOLLAND & KNIGHT LLP PO BOX 864084 ORLANDO FL 328864084 LEGAL SERVICES 106811 1 96112 262487 396869 755468 OTHER PROGRAM REVENUE 900099 175600 175600 175600 362452 362452 138396 0 138396 138396 138396 5527855 5399881 127974 127974 127974 27525 262487 61174 -33649 -33649 ABUTTER AGREEMENT 900099 169500 169500 PROPERTY MANAGEMENT REVENUE 900099 104479 104479 INTEREST ON NOTES REC 900099 15633 15633 6155 6155 295767 1822008 175600 0 890940 X 671246 500367 143150 27729 686938 537820 61133 87985 10168 2361 7299 508 101919 71405 20044 10470 95755 64077 20809 10869 11849 7857 3992 29820 21800 5268 2752 43354 43354 310952 128447 176671 5834 7596 3515 3940 141 20662 13303 7097 262 124876 96239 19957 8680 16140 6042 9586 512 1388 1388 5236 3470 1216 550 18873 13225 3586 2062 COMMUNICATION EXPENSES 114992 107447 2151 5394 PROGRAM EXPENSE 32755 32755 NATIONAL DUES 12138 8506 2307 1325 PROVISION FOR UNCOLLECT 11000 11000 19468 9392 8267 1809 2347125 1628028 552215 166882 74511 104045 3521 225255 126238 6629171 6644804 8323 11948 1077085 881990 197193 195095 9348684 9339053 1246153 1246093 934209 445910 18663499 18116707 187706 245778 1500 50000 100000 202357 192468 441563 538246 X 15996913 15395038 764978 688235 1460045 1495188 18221936 17578461 18663499 18116707 -525117 -118358 0 X 0 1 X 1 0 X 616099 795922 955706 631042 755468 3754237 616099 795922 955706 631042 755468 3754237 7023 3747214 243802 334187 350369 394854 500848 1824060 14511 14785 29296 258996 175284 133703 323292 891275 6498868 4160347 0.57660 0.64460 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 0 0 0 0 PART II-B, LINE 1: THE ORGANIZATION'S LOBBYING ACTIVITIES MAINLY CONSIST OF MEETINGS AND TESTIMONY ON BEHALF OF CERTAIN LEGISLATIONS, PARTICIPATION WITH THE REGIONAL AND NATIONAL YWCA'S, AND MAINTAINING RELATIONSHIP WITH THE MAYOR, CITY COUNCILOR, AND STATE REPRESENTATIVES. THE ORGANIZATION INCURS MINIMAL COST IN RELATION TO THESE ACTIVITIES. 1533173 53553 1586726 1495713 37460 1533173 1434686 61027 1495713 1411079 23607 1434686 1373982 37097 1411079 0.94230 0.05770 1 0 175000 175000 23080 5786 17294 879005 876204 2801 195095 INVESTMENT IN AFFILIATE 1246093 F 1246093 DUE TO RELATED PARTY 192468 192468 X 1710470 -118358 -11000 -129358 1839828 43354 -61174 -17820 1822008 2353945 61174 61174 2292771 43354 11000 54354 2347125 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUNDS ARE INTENDED TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO THE ORGANIZATION'S PROGRAMS. PART X, LINE 2: THE ORGANIZATION FOLLOWS THE FASB ASC 740, "INCOME TAXES", WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING THE RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION RECOGNIZES A TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAS NO MATERIAL UNCERTAINTIES IN INCOME TAXES AS OF DECEMBER 31, 2014 AND 2013. THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR THE YEARS BEFORE 2011. PART XI, LINE 2D - OTHER ADJUSTMENTS: PROVISION FOR UNCOLLECTIBLE PLEDGES -11,000. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE REPORTED ON FORM 990, PART VIII, LINE 8B -61,174. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE REPORTED ON FORM 990, PART VIII, LINE 8B 61,174. PART XII, LINE 4B - OTHER ADJUSTMENTS: PROVISION FOR UNCOLLECTIBLE PLEDGES 11,000. AWA LUNCH 237305 209780 27525 14924 33642 ELB BREAKFAST 52707 52707 3575 9033 290012 262487 27525 18499 42675 61174 -33649 X X X 0 0 0 0 0 0 0 0 0 SYLVIA FERRELL-JONES PRESIDENT & CEO 179869 0 0 0 0 0 5593 0 18087 0 203549 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B THERE WERE NO MINUTES TAKEN FOR THE MEETINGS HELD BY THE FUND DEVELOPMENT COMMITTEE OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11 THE COMPLETED FORM 990 IS REVIEWED BY THE CFO AND THE CONTROLLER FOR COMPLETENESS AND ACCURACY. IT IS THEN SUBMITTED TO THE FINANCE COMMITTEE FOR REVIEW AND APPROVAL. ON APPROVAL BY THE FINANCE COMMITTEE, THE FORM 990 IS DISTRIBUTED TO THE FULL BOARD PRIOR TO ITS FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C 1. DUTY TO DISCLOSE IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. 2. DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. 3. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST A. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. B. THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. C. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE YWCA BOSTON CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. D. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE YWCA'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. 4. VIOLATIONS OF THE CONFLICTS OF INTEREST POLICY A. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. B. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE CEO IS DETERMINED BY THE COMPENSATION COMMITTEE CONSISTING OF THREE INDEPENDENT MEMBERS. THE COMPENSATION COMMITTEE DETERMINES THE APPROPRIATE COMPENSATION THROUGH A COMPENSATION SURVEY. THE COMMITTEE THEN PRESENTS THE COMPENSATION PROPOSAL TO THE ENTIRE BOARD FOR APPROVAL. THERE IS A COMPENSATION COMMITTEE COMPRISING OF THE BOARD CHAIR, TREASURER AND THE GOVERNANCE CHAIR THAT DETERMINES THE COMPENSATION OF THE CEO. THIS COMMITTEE USES COMPARABILITY DATA FROM VARIOUS SOURCES TO MAKE THEIR RECOMMENDATIONS TO THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 BOARD MEMBERS ARE SELECTED TO WORK WITHIN SUBCOMMITTEES AND WITH SENIOR MANAGEMENT TO DEVISE THE GOVERNING DOCUMENTS AND OTHER KEY POLICIES OR CHANGES IN POLICIES. THE NEW POLICIES OR CHANGES IN CURRENT POLICIES ARE THEN PRESENTED TO THE ENTIRE BOARD FOR APPROVAL AND ADOPTION. FINANCIAL REPORTING IS FIRST PRESENTED TO THE FINANCE COMMITTEE BY THE SENIOR MANAGEMENT. AFTER THE FINANCE COMMITTEE'S APPROVAL, FINANCIAL REPORTS ARE PRESENTED TO THE ENTIRE BOARD FOR APPROVAL AND RELEASE TO INTERESTED PARTIES. THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). IN ADDITION, THE FORM 990 IS AVAILABLE VIA GUIDESTAR AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. FORM 990, PART IX, LINE 11G PROFESSIONAL CONSULTING: PROGRAM SERVICE EXPENSES 128,447. MANAGEMENT AND GENERAL EXPENSES 176,671. FUNDRAISING EXPENSES 5,834. TOTAL EXPENSES 310,952. CLARENDON RESIDENCES LLC 140 CLARENDON STREET BOSTON MA 02116 200071917 OWNING, REHABILITATING AND OPERATING BUILDING MA N/A YWCA CLARENDON INC 140 CLARENDON STREET BOSTON MA 02116 200071895 HOLDING COMPANY MA YWCA OF BOSTON INC C 132308 0.79000 1 1 0 0 1 0 0 0 0 0 1 1 1 0 0 0 1 0 0 1