2012-05-02T13:06:14-04:00 2011-12-31 KPMG LLP 60 South Street Boston MA 02111 990 2011-01-01 042103551 YMCA OF GREATER BOSTON INC % ANN C TIKKANEN YMCA 6175367800 316 HUNTINGTON AVENUE BOSTON MA 02115 KEVIN WASHINGTON 2012-04-30 6179881000 2011 2016-02-24 21:20:13Z Kevin Washington 316 HUNTINGTON AVENUE BOSTON MA 02115 63933928 false X WWW.YMCABOSTON.ORG X 1851 MA 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 PEOPLE OF ALL INCOMES, FAITHS, AND CULTURES. 38 38 3027 1047 1957477 -44023 5349467 4845088 50556325 52523427 316472 202039 502911 486529 56725175 58057083 0 0 0 0 33028717 34544257 186703 83947 1007364 23348352 23964197 56563772 58592401 161403 -535318 93966149 92094142 45002804 45353688 48963345 46740454 X FOUNDED IN 1851, THE YMCA OF GREATER BOSTON IS THE FIRST Y IN THE UNITED STATES. THE YMCA OF GREATER BOSTON IS DEDICATED TO IMPROVING THE HEALTH OF MIND, BODY AND SPIRIT OF INDIVIDUALS AND FAMILIES IN OUR COMMUNITIES. WE WELCOME MEN, WOMEN, BOYS AND GIRLS OF ALL INCOMES, FAITHS, AND CULTURES. FROM ITS HUMBLE BEGINNINGS IN RENTED ROOMS IN BOSTON, THE YMCA OF GREATER BOSTON IS NOW ONE OF THE LARGEST URBAN YMCAS IN THE COUNTRY AND BOSTON'S LARGEST PROVIDER OF SOCIAL SERVICES FOR CHILDREN AND FAMILIES. THE YMCA OF GREATER BOSTON HAS MORE THAN 15 BRANCHES AND AN ADDITIONAL 61 PROGRAM CENTERS SERVING 100,000 MEN, WOMEN, AND CHILDREN IN MORE THAN 40 EASTERN MASSACHUSETTS COMMUNITIES. THE YMCA OF GREATER BOSTON HAS SERVED AS A LEADER IN THE SOCIAL, EMOTIONAL, AND DEVELOPMENTAL GROWTH OF CHILDREN, FAMILIES AND INDIVIDUALS THROUGHOUT GREATER BOSTON. USING THE CORE VALUES OF CARING, HONESTY, RESPECT AND RESPONSIBILITY AS THE FOUNDATION OF ALL OF OUR PROGRAM DEVELOPMENT, THE YMCA STRIVES TO PROVID false false 29764829 26754760 EACH YEAR, MORE THAN 100,000 INDIVIDUALS BENEFIT FROM AN ARRAY OF PROGRAMS AND SERVICES SUCH AS EARLY EDUCATION AND AFTER SCHOOL PROGRAMS, ADULT EDUCATION, EMPLOYMENT AND JOB SKILLS TRAINING, COLLEGE AND CAREER PROGRAMS FOR TEENS, YOUTH DEVELOPMENT PROGRAMS, PROGRAMS FOR YOUTH AT RISK, DAY, RESIDENTIAL AND FAMILY CAMPING, SERVICES FOR SENIORS, TRANSITIONAL HOUSING FOR HOMELESS FAMILIES, AFFORDABLE GUEST ROOMS FOR TRAVELERS, CRITICALLY IMPORTANT INCOME-BASED HOUSING FOR SINGLE ADULTS, AND HEALTH AND WELLNESS PROGRAMS. 20400212 21752647 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 3,200 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 2058543 2058543 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 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 120 INDIVIDUALS EACH YEAR. 52223584 true true false true false false false false true true false false false true true false true false false false false false true true false false false false true true false false false false false false false false false false true false false false false true true false false false true 264 0 true 3027 true true true false false false false true true false false false false X 38 38 true false false false false false false true true false true true true true true true true true true true true true MA NH X X ANN C TIKKANEN 6179278135 316 HUNTINGTON AVENUE BOSTON MA 02115 STACEY J LUCCHINO 1.0 X JOHN G CONLEY 1.0 X X EILEEN M CONNORS 1.0 X X BRIAN H KAVOOGIAN 1.0 X X MARK S AIN 1.0 X HOPE A ALDRICH 1.0 X RICHARD H ALDRICH 1.0 X BRANT BINDER 1.0 X ROGER BRINNER 1.0 X PAUL A BURMEISTER 1.0 X ELIZABETH B BURNETT 1.0 X FREDERICK H CHICOS 1.0 X DANIEL F CONLEY 1.0 X JEFF CONWAY 1.0 X X JOSEPH E CORCORAN 1.0 X C MICHAEL DALEY 1.0 X JOHN W FRENCH 1.0 X JOHN P FOWLER 1.0 X REV GREGORY G GROOVER 1.0 X CLARENCE J HARWOOD 1.0 X CORNELIUS K HURLEY 1.0 X WILLIAM I HUYETT 1.0 X ROBERT E KENNEY 1.0 X WILLIAM F MACAULEY 1.0 X CHARLAYNE E MURRELL SMITH 1.0 X JAMES P PALERMO 1.0 X CHARLES R PARROTT 1.0 X PAUL J SCAPICCHIO 1.0 X ALAN W TUCK 1.0 X RONALD D ULICH 1.0 X FREDERICK A WANG 1.0 X RICHARD C WATERS 1.0 X X FAITH S WEINER 1.0 X PATRICIA S BELLINGER 1.0 X X MICHAEL CONTOMPASIS 1.0 X NANCY S STUART 1.0 X TERESA K KOSTER 1.0 X David G Fubini 1.0 X ANN C TIKKANEN 40.0 X 215755 0 25940 Kevin Washington 40.0 X 349525 0 35786 NATALIE NORTON 40.0 X 111277 0 16102 MARK DENGLER 40.0 X 124330 0 22868 DONNA DESMOND 40.0 X 40681 0 840 EDWARD C DAHLSTEDT 40.0 X 136368 0 30926 HAROLD W SPARROW 40.0 X 183668 0 23017 KELLEY J RICE 40.0 X 159446 0 27779 PAUL E MANTELL 40.0 X 154821 0 18975 CRAIG SCHULTZE 40.0 X 94943 0 26517 WENDY E ZINN 40.0 X 129398 0 16463 MARION KELLY 40.0 X 127827 0 16275 KATHLEEN M WALSH 40.0 X 122555 0 15642 JOHN FUCCI 40.0 X 107862 0 26729 AMY TURNER 40.0 X 101455 0 25961 2159911 0 329820 13 false true false NUTTER MCCLENNEN FISH LLP 155 SEAPORT BLVD BOSTON MA 02210 LAW SERVICES 520212 CITY LINE CLEANING SERVICE PO BOX 255508 DORCHESTER MA 02125 CONTRACT CLEANERS 129737 KPMG LLP TWO FINANCIAL CENTER BOSTON MA 02111 AUDIT & TAX SERVICES 124700 RJ LOCKHART COMPANY 83 MONATQUOT AVE BRAINTREE MA 02184 BUILDING MAINTENENCE 108000 WESTERN CARPENTRY 296 TEMPLE STREET WEST ROXBURY MA 02132 BUILDING REPAIR 104006 5 4845088 53322 4845088 PROGRAM FEES 624100 23407647 23407647 AFFORDABLE HEALTH & WELLNESS PROGRAMS 624100 17218079 17218079 CONTRACT WITH FEDERAL AND STATE GOVERNMENTS 624100 9744488 9744488 OTHER REVENUES 624100 2153213 195736 1957477 52523427 288426 288426 0 0 5517514 5603901 -86387 -86387 -86387 759473 272944 486529 486529 0 0 0 58057083 50565950 1957477 688568 0 0 0 0 1327302 1018749 308553 0 26859592 25125647 1478443 255502 1873179 1505853 310376 56950 1800364 1526019 237453 36892 2683820 2514713 115761 53346 0 78791 44807 33984 129100 129100 122578 122578 83947 83947 85846 85846 775906 715358 60548 823544 537603 231067 54874 218935 172472 41538 4925 286548 237935 39748 8865 0 10116318 9543010 505047 68261 0 0 322108 307407 14701 779517 774496 5021 0 3091526 2924022 167504 579783 527069 52714 PROGRAM EXPENSES 2871723 2834230 37493 PROGRAM FOOD & PERS. SUPPLIES 1092780 1092780 NATIONAL SUPPORT 319169 319169 EQUIP EXPENDABLES LEASE/MAINT 1294327 1281166 13161 975698 780558 195140 58592401 52223584 5361453 1007364 0 0 11824556 11625349 3145916 2475185 1790154 1441848 0 0 0 0 6080250 6080250 0 0 0 0 101863408 45034020 56793458 56829388 13875900 12757634 448 0 0 0 0 0 455467 884488 93966149 92094142 3470901 3889224 0 0 1069881 752248 33645000 32835000 0 0 0 0 0 0 0 0 6817022 7877216 45002804 45353688 X 27172499 27017773 16436775 14365685 5354071 5356996 48963345 46740454 93966149 92094142 X -535318 -1687573 X false true true X true true X 36813463 27019764 24374090 21376674 22063079 131647070 36813463 27019764 24374090 21376674 22063079 131647070 131647070 389119 356143 225503 256969 288426 1516160 793825 793825 133957055 99845474 0.98276 0.98244 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 122578 false false 122578 false PART II, B LOBBYING EXPENDITURES 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 ENGAGED A STRATEGIC MANAGEMENT AND PUBLIC AFFAIRS CONSULTANT AND REGISTERED LOBBYIST TO ASSIST THE ORGANIZATION IN NAVIGATING REGULATORY AND FUNDING MATTERS PERTAINING TO YMCA SERVICES. false 13875900 2925 -488923 546422 85846 12757634 11976814 611926 1987835 611925 88750 13875900 10879315 6982 1809783 665784 53482 11976814 18265505 26990 -6720178 621180 71822 10879315 0.15769 0.41990 0.42240 false false 1176395 1176395 83752892 34160573 49592319 11975020 10873447 1101573 4959101 4959101 56829388 0 ASSET RETIREMENT OBLIGATION 5303547 INTEREST RATE SWAP OBLIGATION 2573669 7877216 intended use of endowment funds the endowment funds of the YMCA of Greater Boston, Inc. have been set aside through the intentions of donors and board appropriation for specific purposes. FIN 48 (ASC 740) 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. X X X X X X true THE WAYLAND GROUP CONSULTING false 0 52900 -52900 KATHY KRAAS CONSULTING false 0 7602 -7602 AMY KIMBALL EVENTS EVERY DAY MVP'S false 210390 23445 186945 210390 83947 126443 MA Every Day MVPS 210390 210390 31930 8280 69007 Achievers Gala 147320 147320 44186 1450 7017 8 401763 401763 6623 64247 1250 38954 759473 759473 6623 140363 10980 114978 272944 486529 X X X X false false false false false false false false false ANN C TIKKANEN 215755 0 0 0 0 0 25940 0 0 0 241695 0 0 EDWARD C DAHLSTEDT 136368 0 0 0 0 0 17140 0 13786 0 167294 0 0 HAROLD W SPARROW 183668 0 0 0 0 0 22081 0 936 0 206685 0 0 KELLEY J RICE 159446 0 0 0 0 0 18653 0 9126 0 187225 0 0 PAUL E MANTELL 154821 0 0 0 0 0 18653 0 322 0 173796 0 0 Kevin Washington 349525 0 0 0 0 0 22000 0 13786 0 385311 0 0 MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 57583F5X5 2004-12-31 28000000 SERIES 2004A false false false MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 57583RKV6 2007-12-31 8500000 SERIES 2007 false false false 0 0 28000000 0 0 0 553844 134515 0 26919533 0 0 2005 false false false true 0 0 8500000 0 0 0 164750 36181 0 8316640 0 0 2009 false false false true false false false false false false 0.00000 0.00000 0.00000 true false false false false false false 0.00000 0.00000 0.00000 true false true true CITIZENS BANK 10. false false false 0 false false false true false 0 false false false 0 false false X 5 53322 FMV X MBTA TRANSIT PASSES 1 0 N/A X MICROSOFT CONTRIBUTIONS 1 0 N/A false true true DISPOSAL OF NONCASH CONTRIBUTIONS LINE 9 YMCA OF GREATER BOSTON USES AN ACCOUNT AT MORGAN STANLEY TO PROCESS AND LIQUIDATE ANY STOCK GIFTS RECEIVED DURING THE YEAR. THAT ACCOUNT IS USED ONLY TO LIQUIDATE GIFTS OF SECURITIES RECEIVED. NUMBER OF CONTRIBUTIONS PART I, COLUMN (B) AMOUNT IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS. PART VI, SECTION A, QUESTION 10 FORM 990 REVIEW PROCESS THE YMCA OF GREATER BOSTON'S FINANCE AND AUDIT COMMITTEE, A COMMITTEE OF THE GENERAL BOARD OF DIRECTORS, REVIEWS 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 THE Y MANAGEMENT, A PAPER COPY IS DISTRIBUTED TO THE FINANCE AND AUDIT COMMITTEE MEMBERS, IN ADVANCE OF A SPECIFIC MEETING. SUBSEQUENTLY, KPMG'S TAX GROUP REPRESENTATIVES MEET WITH Y MANAGEMENT AND MEMBERS OF THE Y'S FINANCE AND AUDIT COMMITTEE 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 COMMITTEE MEMBERS APPROVE THE CONTENTS OF THE TAX RETURN IN ADVANCE OF IT BEING FILED WITH THE IRS. PART VI, SECTION B, QUESION 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 AND BRANCH EXECUTIVES (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 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 CHAIRMAN 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, CHAIRED BY THE IMMEDIATE PAST BOARD CHAIRMAN, 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; MERIT SALARY PLAN (BASED ON ANNUAL REVIEWS) AND ANY CHANGES TO THE COMPENSATION RANGES; EXAMINES THE COMPENSATION OF THE Y'S MOST SENIOR EXECUTIVES AND COMPARES THEIR COMPENSATION TO THE SAME POSITIONS AT COMPARABLE YMCAS AND OTHER 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 CHAIRMAN 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. PART VI, SECTION B, QUESTION 16B JOINT VENTURES THE ORGANIZATION IS THE SOLE SHARE HOLDER OF HAH, INC., A ONE PERCENT PARTNER IN HUNTINGTON AFFORDABLE HOUSING LIMITED PARTNERSHIP. THE PARTNERSHIP WAS FORMED IN DECEMBER, 1994 TO ACQUIRE, REHABILITATE AND OPERATE 88 UNITS OF HOUSING FOR OCCUPANCY BY LOW-INCOME INDIVIDUALS AND HOUSEHOLDS IN BOSTON, MASSACHUSETTS. THE JOINT VENTURE SUPPORTS THE EXEMPT PURPOSE OF THE ORGANIZATION. 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 TWO FINANCIAL STATEMENTS OF THE DECEMBER 31, 2011 FINANCIAL AUDIT NAMELY THE STATEMENT OF FINANCIAL ACTIVITIES, AND THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION). THE CONFLICT OF INTEREST POLICY IS ALSO NOW AVAILABLE ON THE WEBSITE. PART VI, SECTION A, QUESTION 2 FAMILY RELATIONSHIP HOPE A. ALDRICH, A MEMBER OF THE BOARD OF DIRECTORS, AND RICHARD H. ALDRICH, A MEMBER OF THE BOARD OF DIRECTORS, ARE SIBLINGS. PART XI, LINE 5 OTHER CHANGES IN NET ASSETS NET UNREALIZED LOSS ON INVESTMENTS -690,962 OTHER LOSS ON INTEREST RATE SWAP -996,612 --------- TOTAL -1,687,574 ========= YMCA of Greater Boston Realty Corp 316 Huntington Avenue Boston MA 02215 271029985 Leasing MA 501(C)(3) 11b NA HAH INC 316 HUNTINGTON AVENUE BOSTON MA 02115 043230523 HOUSING MA Y BOSTON C CORP -124923 2000 1.00000 false false false false false false false false false false false false false false false false false false