2023-07-03T08:55:59-05:00 2022-12-31 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2022-01-01 042103551 YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER BOSTON INC YOUN 6175367800 316 HUNTINGTON AVENUE BOSTON MA 02115 DAVID SHAPIRO CEO 6175367800 2023-06-30 1 DAVID SHAPIRO XXX-XX-XXXX 0 JOYCE RIPIANZI CPA P00548581 5083669100 2023-06-30 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z DAVID SHAPIRO 316 HUNTINGTON AVENUE BOSTON MA 02115 116209524 0 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. WE PROVIDE WELCOMING, BELONGING, AND OPPORTUNITY FOR ALL. 40 38 2778 1527 0 0 39293101 47927309 32019245 44497628 1428447 417184 16560 64387 72757353 92906508 0 0 0 0 36920089 46914212 0 0 2256246 40521999 36629882 77442088 83544094 -4684735 9362414 164153956 165487956 67135014 62599241 97018942 102888715 X SEE SCHEDULE O 0 0 36605121 29108973 YMCA OF GREATER BOSTON MEMBERS AND PROGRAM PARTICIPANTS BENEFIT FROM A DIVERSE ARRAY OF HEALTH AND WELLNESS PROGRAMS AND SERVICES WHICH ARE OFFERED AT 13 BRANCH LOCATIONS THROUGHOUT THE CITY OF BOSTON AND SURROUNDING SUBURBAN LOCATIONS. PROGRAM OFFERINGS INCLUDE FITNESS CENTERS, INSTRUCTIONAL FITNESS PROGRAMS - BOTH INDIVIDUAL OR GROUP, PERSONAL TRAINING, AQUATICS LEARN-TO-SWIM PROGRAMS, SPECIALTY HEALTH PROGRAMS, FAMILY GYM TIME, YOUTH SPORTS, SPORTS LEAGUES AND THE JR CELTICS ACADEMY LEAGUE. IN ADDITION TO HEALTH AND WELLNESS CENTERS, WE OPERATE TWO YOUTH OVERNIGHT CAMPS AND A FAMILY CAMP IN NEW HAMPSHIRE. (CONTINUED ON SCHEDULE O)THE YOUTH CAMPS PROVIDES A UNIQUE OPPORTUNITY FOR CHILDREN AND TEENS TO HAVE A BREAK FROM THEIR DAILY ROUTINE AND EXPERIENCE INDEPENDENCE IN A SAFE AND CONTROLLED ENVIRONMENT UNDER THE GUIDANCE OF COLLEGE-AGE MENTORS. THE CAMP EXPERIENCES PROVIDE AN OPPORTUNITY TO FORM NEW MEANINGFUL RELATIONSHIPS IN A SETTING THAT ENCOURAGES BELONGING WHILE TRYING NEW ACTIVITIES AND DEVELOPING IMPORTANT LIFE SKILLS THAT PROMOTE PHYSICAL ACTIVITY AND OVERALL WELL-BEING. 25868429 15131030 THE YMCA OF GREATER BOSTON HAS A LONG AND SUCCESSFUL HISTORY OF PROVIDING PRE-SCHOOL, AFTER-SCHOOL AND SUMMER DEVELOPMENT, EDUCATIONAL, RECREATIONAL AND SOCIAL ACTIVITIES FOR YOUTH OF ALL AGES. IN OUR EARLY EDUCATION PROGRAM, CHILDREN FROM ALL BACKGROUNDS ARE BROUGHT TOGETHER TO BE NURTURED, NOURISHED, LOVED AND CELEBRATED. DIVERSITY IS STRENGTH AND CREATIVITY AND CRITICAL THINKING FLOURISH. A HOLISTIC, PLAY-BASED CURRICULUM ALLOWS OUR TEACHERS TO FOLLOW EACH CHILD'S INTEREST, WHILE BUILDING ESSENTIAL SKILLS, STRENGTH AND RESILIENCE. WE UNDERSTAND THAT HEALTHY CHILDREN NEED HEALTHY BODIES AND HEALTHY MINDS. (CONTINUED ON SCHEDULE O)FOR SCHOOL AGE BEFORE AND AFTERSCHOOL PROGRAMS IN LOCAL PUBLIC SCHOOLS AND AT COMMUNITY SITES, THE YMCA OF GREATER BOSTON IS THE LARGEST PROVIDER OF STATE LICENSED CHILDCARE IN MASSACHUSETTS. PROGRAMS ARE HELD DURING AFTERSCHOOL HOURS, SCHOOL VACATIONS, ON CERTAIN HOLIDAYS AND TEACHER PROFESSIONAL DEVELOPMENT DAYS. OUR STAFF LEAD ACTIVITIES THAT PROMOTE COOPERATION AND CHARACTER DEVELOPMENT. IN OUR SUMMER CAMP PROGRAMS, WE TAKE A WHOLE-CHILD APPROACH, AND ROUND OUT THEIR SUMMER EXPERIENCE WITH INVIGORATING SPORTS AND SWIMMING INSTRUCTION THAT PROMOTES PHYSICAL WELL-BEING, EXPLORATION OF THE COMMUNITY WHICH FOSTERS SOCIAL AND EMOTIONAL GROWTH, WHILE SEAMLESSLY WEAVING LITERACY, MATH, AND SCIENCE LESSONS INTO OUR CURRICULUM. KIDS CAN'T HELP BUT DEVELOP LIFE-LONG LOVE OF LEARNING AND FRIENDSHIP AT OUR CAMPS AND BENEFIT FROM REDUCED SUMMER LEARNING LOSS. 13615304 257625 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 INTRODUCED CULINARY ARTS PROGRAM IN 2022. IN ADDITION, MORE THAN 500 PARTICIPANTS ENGAGED IN ENGLISH AS A SECOND LANGUAGE FOR RECENT IMMIGRANTS. THE Y PROVIDES COMPREHENSIVE JOB SKILLS TRAINING AND HELPS WITH PLACEMENT IN PERMANENT EMPLOYMENT POSITIONS. OUR FAMILIES IN TRANSITION PROGRAM NOT ONLY PROVIDES SHELTER, BUT ALSO ADDRESS THE UNDERLYING ISSUES THAT CAUSED FAMILIES TO BE HOMELESS. (CONTINUED ON SCHEDULE O)THE YMCA CONTINUED TO DELIVER GROCERIES AND PREPARED READY TO GO MEALS TO CHILDREN, SENIORS AND FAMILIES IN 2022 AND OPERATED A FOOD PANTRY WAREHOUSE IN EAST BOSTON THAT SUPPORTED BOTH YMCA LOCATIONS AND COMMUNITY PARTNER LOCATIONS IN THE GREATER BOSTON AREA. A NEW PARTNERSHIP WE ARE EXCITED ABOUT IS OUR ROLE IN THE BOSTON COMMUNITY HUB SCHOOLS. THE MODEL INTENTIONALLY LOOKS AT ITS ASSETS AND OPPORTUNITIES TO TAKE ACTION TO MAKE THEIR SCHOOL COMMUNITY THE BEST IT CAN BE. FAMILIES AND THE COMMUNITY ARE EMPOWERED AND ENCOURAGED TO BE PARTNERS IN WHAT HAPPENS IN THE SCHOOL AND A YMCA COMMUNITY HUB SCHOOL STAFF MEMBER IS ON SITE TO SUPPORT THE SCHOOL COMMUNITY. 76088854 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 223 0 1 2778 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 40 38 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MA NH X X X PAUL FALVEY CFO 6179278135 316 HUNTINGTON AVENUE BOSTON MA 02115 EVELYN KAUPP CHAIR 1.00 X X 0 0 0 ELIZABETH B BURNETT VICE CO-CHAIR 1.00 X X 0 0 0 NANCY S STUART VICE CO-CHAIR 1.00 X X 0 0 0 NEIL HAYNES TREASURER 1.00 X X 0 0 0 REZA AGHAMIRZADEH BOARD MEMBER 1.00 X 0 0 0 HOPE ALDRICH BOARD MEMBER 1.00 X 0 0 0 RICHARD BAUMERT BOARD MEMBER 1.00 X 0 0 0 CHARLES BROPHY BOARD MEMBER 1.00 X 0 0 0 DANIEL BROWNELL BOARD MEMBER 1.00 X 0 0 0 CASEY CARLSON BOARD MEMBER 1.00 X 0 0 0 JEFFREY R CARPENTER BOARD MEMBER 1.00 X 0 0 0 STEPHEN CORMIER BOARD MEMBER 1.00 X 0 0 0 ARIELLE DAWKINS BOARD MEMBER 1.00 X 0 0 0 SUSAN FARINA BOARD MEMBER 1.00 X 0 0 0 JOSPEH FERRA BOARD MEMBER 1.00 X 0 0 0 MIKE GOONAN BOARD MEMBER 1.00 X 0 0 0 KEVIN HAYDEN BOARD MEMBER (AS OF 1/22) 1.00 X 0 0 0 ANDRE JOHNSON BOARD MEMBER 1.00 X 0 0 0 DAVID MARSHALL BOARD MEMBER 1.00 X 0 0 0 BRENDA J MCAULIFFE BOARD MEMBER 1.00 X 0 0 0 GWENDOLYN MCCOY BOARD MEMBER 1.00 X 0 0 0 MATT MCPHERRON BOARD MEMBER 1.00 X 0 0 0 C ANN MERRIFIELD BOARD MEMBER 1.00 X 0 0 0 TARA M MURPHY BOARD MEMBER 1.00 X 0 0 0 JOEL P MURRAY BOARD MEMBER 1.00 X 0 0 0 CHARLAYNE MURRELL- SMITH BOARD MEMBER 1.00 X 0 0 0 WILLIAM PARENT BOARD MEMBER 1.00 X 0 0 0 JOAN PARSONS BOARD MEMBER 1.00 X 0 0 0 TREVOR SAMIOS BOARD MEMBER 1.00 X 0 0 0 CATHERINE A SAUNDERS BOARD MEMBER 1.00 X 0 0 0 SHANIQUE L SMITH BOARD MEMBER 1.00 X 0 0 0 REBEKAH SPLAINE SALWASSER BOARD MEMBER 1.00 X 0 0 0 JEREMY P SURATT BOARD MEMBER 1.00 X 0 0 0 DEBRA TAYLOR BLAIR BOARD MEMBER 1.00 X 0 0 0 ALAN TUCK BOARD MEMBER 1.00 X 0 0 0 FRED WANG BOARD MEMBER 1.00 X 0 0 0 KENNETH A WILLIS BOARD MEMBER 1.00 X 0 0 0 ADAM WINN BOARD MEMBER (AS OF 8/22) 1.00 X 0 0 0 RACHAEL ROLLINS BOARD MEMBER (UNTIL 1/22) 1.00 X 0 0 0 JAMES O'S MORTON PRESIDENT & CEO (UNTIL 12/31/22) 40.00 X X 485915 0 25499 DAVID SHAPIRO PRESIDENT & CEO (AS OF 10/17/22) 40.00 X X 69974 0 2769 PAUL FALVEY CFO 40.00 X 249246 0 41039 JARRETT C ROYSTER COO (UNTIL 10/7/22) 40.00 X 235414 0 21798 AMY G TURNER CHIEF PROGRAM OFFICER 40.00 X 202727 0 36825 WILFORD TUNEY CHIEF DEV. OFFICER (UNTIL 9/16/22) 40.00 X 167297 0 27601 WENDY E ZINN CHIEF SOCIAL RESPONSIBILITY OFFICER 40.00 X 183845 0 28988 ROBIN M GILBERT CHRO 40.00 X 205777 0 5230 MARION KELLY SVP -BRANCH OPERATIONS 40.00 X 171176 0 16417 HELIO ROSA DIRECTOR OF FACILITIES & RE 40.00 X 145201 0 21619 PAUL J SLOVIN EXEC. DIR. OF SHARED SERVICES 40.00 X 138418 0 25165 IRENE COLLINS CHIEF COMMUNICATIONS OFFICER 40.00 X 131941 0 12464 DONNY BAUTZ SENIOR EXECUTIVE DIRECTOR 40.00 X 142645 0 13210 2529576 0 278624 38 0 1 0 ZOZIMUS 100 NORTH WASHINGTON STREET BOSTON MA 02114 ADVERTISING SERVICES 658059 CROWN MECHANICAL PO BOX 31 GROVELAND MA 01834 FACILITIES R&M 420554 MYSTIC PLACE LLCWINN COMPANIES 3610 MYSTIC VALLEY PARKWAY MEDFORD MA 02155 RENTAL SPACE 307315 FRANKLIN 100 HOLDINGS LLC TEN POST OFFICE SQUARE 14TH FLOOR BOSTON MA 02109 RENTAL SPACE 307159 KPMG PO BOX 120511 DALLAS TX 75312 AUDIT & TAX SERVICES 164000 8 105800 854173 35345181 11622155 3704637 47927309 PROGRAM FEES 624100 23513752 23513752 AFFORDABLE HEALTH & WELLNESS PROG 624100 18382363 18382363 OTHER REVENUES 624100 2601513 2601513 44497628 635408 635408 22840585 23058809 -218224 -218224 -218224 308594 854173 244207 64387 64387 92906508 44497628 0 481571 1966530 873671 574739 518120 37701437 34379631 2171694 1150112 1648275 1518317 81231 48727 2318879 2009386 209930 99563 3279091 2981452 214188 83451 197892 3069 194823 228559 228559 105470 105470 122630 122630 5441 5441 638726 413053 225673 284168 217540 51758 14870 892052 843254 37231 11567 13231780 12714868 471477 45435 504768 499308 1388 4072 339957 321736 9880 8341 4125457 3978931 146526 552257 552257 PROGRAM FOOD AND PERSON 10439007 10439007 PROGRAM EXPENSES 2222967 2222967 EQUIPMENT EXPENDABLES L 2120407 2120407 NATIONAL SUPPORT 517561 517561 100783 59909 40874 83544094 76088854 5198994 2256246 14495354 6553080 81801 587176 1092990 868651 4074576 5929824 207010600 97752839 108731375 109257761 35041074 35772102 636786 6519362 164153956 165487956 6111055 6553773 1890363 1904514 41794224 40356848 17339372 13784106 67135014 62599241 X 76078040 83802176 20940902 19086539 97018942 102888715 164153956 165487956 X 9362414 -4545275 1052634 X X 0 1 X 1 1 1 X 33683369 38380969 45921008 52005369 48235903 218226618 33683369 38380969 45921008 52005369 48235903 218226618 13573942 204652676 317886 382858 404065 801683 635408 2541900 339602 194765 534367 221302885 266037397 0.92480 0.91300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 105470 0 0 105470 0 PART II-B, LINE 1: 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. 30371255 339233 -4534889 736310 116613 25322676 19588528 8321454 3178977 605753 111951 30371255 17357532 38949 2865417 586670 86700 19588528 14056500 1024751 2932263 573643 82339 17357532 15962058 4698 -1268015 560656 81585 14056500 0.42570 0.18290 0.39140 0 0 180916636 75178686 105737950 26093964 22574153 3519811 109257761 INTEREST RATE SWAP OBLIGATION 800404 HOUSING DEBT 6899332 LEASE LIABILITIES 6084370 13784106 X 89535444 -4545275 1296841 -3248434 92783878 122630 122630 92906508 83665671 244207 244207 83421464 122630 122630 83544094 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. THE ENDOWMENT INVESTMENT POLICY ALLOWS FOR ANNUAL SPEND OF 4% BASED ON THE AVERAGE ENDOWMENT BALANCE FOR THE TRAILING 12 QUARTERS. 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: BENEFICIAL INTEREST IN TRUST -224,339. CHANGE IN FMV OF INTEREST RATE SWAPS 1,276,973. FUNDRAISING EXPENSES 244,207. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 244,207. PART V, LINE 2: YMCA OF GREATER BOSTON HAS ADOPTED FASB ASU 2016-14, PRESENTATION OF THE FINANCIAL STATEMENTS OF NOT-FOR-PROFIT ENTITIES. AS A RESULT, THE DECEMBER 31, 2022 AUDITED FINANCIAL STATEMENTS CLASSIFY NET ASSETS AS EITHER NET ASSETS WITHOUT DONOR RESTRICTIONS, OR NET ASSETS WITH DONOR RESTRICTIONS. FOR PURPOSES OF PART V, LINE 2, YMCA OF GREATER BOSTON HAS REPORTED ITS YEAR END ENDOWMENT BALANCE WITHOUT DONOR RESTRICTIONS AS QUASI-ENDOWMENT AND ITS YEAR END BALANCE WITH DONOR RESTRICTIONS AS PERMANENT ENDOWMENT AND TERM RESTRICTED ENDOWMENT, RESPECTIVELY. YGB TOGETHER WE MOVE 201023 158905 42118 5951 674 825 13875 SPARK PARTY 516418 506842 9576 35250 58829 9411 18524 11 445326 188426 256900 6770 16242 31879 1550 44427 1162767 854173 308594 6770 57443 91382 11786 76826 244207 64387 X X 1 0 X X X 0 0 0 0 0 0 0 1 0 JAMES O'S MORTON PRESIDENT & CEO (UNTIL 12/31/22) 451105 0 0 0 34810 0 25196 0 303 0 511414 0 0 0 PAUL FALVEY CFO 249246 0 0 0 0 0 23012 0 18027 0 290285 0 0 0 JARRETT C ROYSTER COO (UNTIL 10/7/22) 231529 0 0 0 3885 0 16738 0 5060 0 257212 0 0 0 AMY G TURNER CHIEF PROGRAM OFFICER 197323 0 0 0 5404 0 18798 0 18027 0 239552 0 0 0 WENDY E ZINN CHIEF SOCIAL RESPONSIBILITY OFFICER 177628 0 0 0 6217 0 16978 0 12010 0 212833 0 0 0 ROBIN M GILBERT CHRO 201707 0 0 0 4070 0 0 0 5230 0 211007 0 0 0 WILFORD TUNEY CHIEF DEV. OFFICER (UNTIL 9/16/22) 167297 0 0 0 0 0 13734 0 13867 0 194898 0 0 0 MARION KELLY SVP -BRANCH OPERATIONS 166470 0 0 0 4706 0 15222 0 1195 0 187593 0 0 0 HELIO ROSA DIRECTOR OF FACILITIES & RE 140391 0 0 0 4810 0 3607 0 18012 0 166820 0 0 0 PAUL J SLOVIN EXEC. DIR. OF SHARED SERVICES 138418 0 0 0 0 0 13170 0 11995 0 163583 0 0 0 DONNY BAUTZ SENIOR EXECUTIVE DIRECTOR 137759 0 0 0 4886 0 285 0 12925 0 155855 0 0 0 PART I, LINE 1A HOUSING ALLOWANCE A HOUSING ALLOWANCE IS PROVIDED TO THE FORMER PRESIDENT/CEO AS PART OF HIS COMPENSATION FOR THE YEAR. THE ALLOWANCE ENDED WITH HIS EMPLOYMENT ON DECEMBER 31, 2022. THE YMCA OF GREATER BOSTON PROVIDES MEMBERSHIPS TO ALL ELIGIBLE EMPLOYEES EMPLOYMENT CONTRACT. THE ALLOWANCE AMOUNT IS INCLUDED IN TAXABLE AT NO COST. PART I, LINE 7 BONUS AND INCENTIVE COMPENSATION PAYMENT ARE PAID AT THE RECOMMENDATION OF THE ORGANIZATION'S CEO, SUBJECT TO THE REVIEW AND APPROVAL BY THE COMPENSATION COMMITTEE TO THE GENERAL BOARD FOR APPROVAL. 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. SCHEDULE J, PART II, COLUMN (B) (I) AND (C): IN JUNE 2022, THE BOARD APPROVED AN INCREASE IN THE RETIREMENT CONTRIBUTION FOR THE PLAN SPONSORED Y RETIREMENT FROM 8% TO 10%. THE INCREASED CONTRIBUTION WAS EFFECTIVE FOR THE PAYDATE JULY 22, 2022. SCHEDULE J, PART II: JAMES O'S. MORTON RETIRED EFFECTIVE DECEMBER 31, 2022. JARRETT C. ROYSTER LEFT EMPLOYMENT OF THE ORGANIZATION ON OCTOBER 7, 2022 AND TODD TUNEY LEFT EMPLOYMENT OF THE ORGANIZATION ON SEPTEMBER 16, 2022. DAVID SHAPIRO JOINED THE ORGANIZATION AS ITS 14TH PRESIDENT AND CEO EFFECTIVE OCTOBER 17, 2022. ROBIN GILBERT JOINED THE ORGANIZATION AS ITS CHIEF HUMAN RESOURCES OFFICER ON FEBRUARY 14, 2022. A MASS DEVELOPMENT FINANCE AGENCY - SERIES 2004 043431814 57583F5X5 2004-10-28 28000000 NEW CONST./REFUND '98 & '01 BONDS 0 0 0 B MASS DEVELOPMENT FINANCE AGENCY - SERIES 2007 043431814 57583RKV6 2007-05-09 8500000 NEW CONST./REFUND '04 BONDS 0 0 0 C MASS DEVELOPMENT FINANCE AGENCY - SERIES 2012 043431814 000000000 2012-04-02 10800000 NEW CONSTRUCTION 0 0 0 D MASS DEVELOPMENT FINANCE AGENCY - SERIES 2015 043431814 000000000 2015-04-29 10000000 NEW CONSTRUCTION 0 0 0 A 9617845 28000000 795244 623658 134515 26446583 2005 1 1 1 1 B 4788930 8500000 164750 36181 8299069 2009 1 1 1 1 C 295000 10800000 28920 10771080 2015 0 0 1 1 D 1628312 10000000 25000 9975000 2015 0 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 C 0 0 0 0 0 0 1 D 0 0 0 0 0 0 1 A 0 0 0 1 0 0 0 0 0 B 0 0 0 1 0 0 0 0 0 C 0 0 0 1 0 0 0 0 0 D 0 0 0 1 1 1 CITIZENS BANK 15.000000000000 0 0 0 0 0 A 1 B 1 C 1 D 1 SCHEDULE K, LINE 3: ALL MANAGEMENT AND SERVICE CONTRACTS IN BOND-FINANCED SPACE QUALIFY UNDER A PRIVATE BUSINESS USE SAFE HARBOR OR EXCEPTION OR ARE INCIDENTAL IN NATURE. THEREFORE, NO CONTRACTS RESULT IN PRIVATE BUSINESS USE. SCHEDULE K, PART IV, LINE 2C: FOR ALL FOUR BOND ISSUES, THE REBATE COMPUTATION WAS PERFORMED IN APRIL, 2022. X 4 788880 FAIR MARKET VALUE X 7 68502 FAIR MARKET VALUE X 1508 2699900 FAIR MARKET VALUE X CAMPAIGN PROMOTION AND SUPPLIES 181 72600 FAIR MARKET VALUE X PROGRAM SUPPLIES 13 60755 FAIR MARKET VALUE X OTHER 2 14000 FAIR MARKET VALUE 0 0 0 PART I, COLUMN (B): YMCA OF GREATER BOSTON IS REPORTING IN PART 1, COLUMN (B), THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART III, LINE 1 FOUNDED IN 1851 AS AMERICA'S 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 COMMUNITY'S LEADING NONPROFITS, WE ARE DEDICATED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN, IMPROVING OUR COMMUNITY'S HEALTH AND WELL-BEING AND PROVIDING OPPORTUNITIES TO GIVE BACK AND SUPPORT OUR NEIGHBORS. EACH YEAR, THE YMCA ENABLES YOUTH, ADULTS, AND SENIORS FROM BOSTON AND SURROUNDING SUBURBAN COMMUNITIES WITHIN ITS SERVICE AREA TO BE HEALTHY, CONFIDENT, CONNECTED AND SECURE. TODAY, THE YMCA OF GREATER BOSTON RANKS AS ONE OF THE LARGEST URBAN Y'S 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. EVERYDAY, THE YMCA OF GREATER BOSTON WORKS SIDE-BY-SIDE WITH OUR NEIGHBOURS TO MAKE SURE THAT EVERYONE, REGARDLESS OF AGE, INCOME OR BACKGROUND, HAS THE OPPORTUNITY TO LEARN, GROW AND THRIVE. IN 2022, THE YMCA OF GREATER BOSTON WELCOMED DAVID SHAPIRO AS THE 14TH PRESIDENT AND CEO OF THE YMCA OF GREATER BOSTON. DAVID JOINED THE YGB ON OCTOBER 17, 2022. YOUTH DEVELOPMENT - WE BELIEVE THAT ALL KIDS DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THROUGH OUR Y, YOUTH UNDER THE AGE OF 18 OF OUR COMMUNITIES 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 ONE OF THE STATE'S LARGEST SUMMER YOUTH EMPLOYMENT PROGRAM. IN 2022, YMCA OF GREATER BOSTON SERVED AND MADE AN IMPACT ON YOUTH OF OUR COMMUNITIES AS BELOW: 1. 6,730 YOUTH NURTURED THIS SUMMER AT DAY AND OVERNIGHT CAMPS AND OUR SUMMER LEARNING ACADEMIES 2. 3,500 CHILDREN SERVED IN BEFORE AND AFTER SCHOOL PROGRAMMING AND OUR EARLY EDUCATION CENTERS 3. 961 TEENS MENTORED, EMPLOYED, AND INSPIRED THROUGHOUT THE YEAR 4. IN PARTNERSHIP WITH BOSTON AFTERSCHOOL & BEYOND 1,600 AT-RISK YOUTH GRADUATED FROM OUR SUMMER LEARNING ACADEMIES DURING THE SUMMER OF 2022. HEALTHY LIVING - CHILDREN AND ADULTS OF OUR COMMUNITIES 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. HEALTH DISPARITIES CONTINUE AS A MAJOR ISSUE, AS OUR COMMUNITY AND NATION CONTINUED TO COME OUT OF THE PANDEMIC. WITH A FOCUS ON HELPING EVERYONE CREATE HEALTHY HABITS, THE Y CREATED NEW PRODUCTS, SERVICES AND PARTNERSHIPS TO PROMOTE HEALTH EQUITY FOR ALL. THE IMPACT OF OUR EFFORTS DURING 2022: 1. 70,000 MEMBERS FOUND CONNECTION AND ACTIVITY TO LEAD HEALTHY LIVES 2. $4,000,000+ IN FINANCIAL ASSISTANCE PROVIDED FOR Y MEMBERSHIP, ADULT EDUCATION, YOUTH PROGRAMMING, AND MORE 3. 1,000,000+ MINUTES OF MOVEMENT EXPERIENCED BY PARTICIPANTS DURING OUR "TOGETHER WE MOVE" INITIATIVE. DURING TWO WEEKS IN OCTOBER, OUR "TOGETHER WE MOVE" INITIATIVE DEMONSTRATED HOW THE Y IS A CHAMPION OF COMMUNITY HEALTH. DURING THIS INITIATIVE WE MOTIVATED OUR COMMUNITY TO PARTICIPATE IN HEALTHY ACTIVITIES AND MAKE CONNECTIONS TO OTHERS FOR IMPROVED HEALTH AND WELLNESS, QUALITY OF LIFE AND A SENSE OF BELONGING. 4. 20,000 LIFESAVING SWIM LESSONS TAUGHT TO CHILDREN AND TEENS UNDER 18 5. 520 PARTICIPANTS SUPPORTED AND CONNECTED THROUGH DAILY GROUP EXERCISE CLASSES AND CHRONIC DISEASE PROGRAMS SOCIAL RESPONSIBILITY - TO BRING ABOUT MEANINGFUL CHANGE, INDIVIDUALS NEED ONGOING ENCOURAGEMENT AND TOOLS. THE YMCA IS PRESENT DAY-IN AND DAY-OUT TO PROVIDE THE RESOURCES ITS 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 HUNTINGTON YMCA. 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 ADULTS OF OUR COMMUNITIES EACH YEAR BRIDGE SKILLS GAPS AND START ON A PATH TOWARDS EMPLOYMENT AND SELF-SUFFICIENCY. IN 2022, YMCA OF GREATER BOSTON, ALONG WITH OUR PARTNERS 1. 1.1 MILLION HEALTHY YEAR-ROUND SUMMER MEALS SERVED TO CHILDREN AND YOUTH UNDER 18 THROUGH OUR PARTNERSHIP WITH THE DEPARTMENT OF ELEMENTARY AND SECONDARY EDUCATION (DESE) 2. 213,000 GROCERY BAGS EQUATING TO 2,654,002 POUNDS OF FOOD PACKED AT OUR HUNGER PREVENTION DISTRIBUTION CENTER 3. GRADUATED IN FALL 2022 OUR FIRST COHORT OF INDIVIDUALS THAT ENROLLED IN A DUAL LANGUAGE CULINARY ARTS PROGRAM RUN IN PARTNERSHIP WITH NEW ENGLAND CULINARY ARTS TRAINING (NECAT) AND OPERATING OUT OF OUR EAST BOSTON YMCA KITCHEN. LESSONS WERE TAUGHT IN BOTH ENGLISH AND SPANISH, REMOVING BARRIERS TO EMPLOYMENT SKILLS FOR A CAREER IN PROFESSIONAL KITCHENS. 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 DAY CAMPING FACILITIES IN MASSACHUSETTS COMMUNITIES INCLUDING BOXFORD (OWNED) AND CANTON (IN PARTNERSHIP WITH DCR) AND A RESIDENT CAMP FACILITY IN TUFTONBORO, NEW HAMPSHIRE THAT OPERATES CAMP PROGRAMS FOR BOYS (NORTHWOODS), GIRLS (PLEASANT VALLEY) AND FAMILIES (SANDY ISLAND). FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS THE YMCA OF GREATER BOSTON'S FINANCE, AUDIT AND RISK COMMITTEES, COMMITTEES OF THE GENERAL BOARD OF DIRECTORS, REVIEW A FINAL FORM OF THE FORM 990 PRIOR TO ACTUAL FILING. ONCE THE TAX RETURN IS FULLY ANALYZED AND PREPARED BY Y MANAGEMENT, A COPY IS DISTRIBUTED TO THE GENERAL BOARD, IN ADVANCE OF A SPECIFIC MEETING. TAX GROUP REPRESENTATIVES MEET WITH MANAGEMENT AND MEMBERS OF THE GENERAL BOARD IN ORDER TO ENSURE ALL PERSONS HAVE HAD AN OPPORTUNITY TO ASK QUESTIONS AND DISCUSS THE CONTENT OF THE TAX RETURN, PRIOR TO IT BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST EACH YEAR, A CONFLICT-OF-INTEREST POLICY DOCUMENT AND COVER LETTER IS MAILED FROM THE PRESIDENT'S OFFICE TO CONCERNED PERSONS INCLUDING ALL MEMBERS OF THE GENERAL BOARD OF DIRECTORS, 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 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 REVIEWS 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. EACH YEAR, A CONFLICT-OF-INTEREST POLICY DOCUMENT AND COVER LETTER IS MAILED FROM THE PRESIDENT'S OFFICE TO CONCERNED PERSONS INCLUDING ALL MEMBERS OF THE GENERAL BOARD OF DIRECTORS, 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 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 REVIEWS 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. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION POLICIES THE EXECUTIVE COMMITTEE OF THE GENERAL BOARD OF DIRECTORS, LED BY THE CURRENT BOARD 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 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 THEY 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. FORM 990, PART VI, SECTION C, LINE 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, 2022, FINANCIAL AUDIT, THE STATEMENT OF FINANCIAL ACTIVITIES, AND THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION). FORM 990, PART XI, LINE 9: BENEFICIAL INTEREST IN TRUST -224,339. CHANGE IN FMV OF INTEREST RATE SWAPS 1,276,973. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. YMCA SHARED SERVICES INC 316 HUNTINGTON AVENUE BOSTON MA 02115 043504548 PROMOTE SOCIAL WELFARE, YOUTH DEVELOPMENT, HEALTLY LIVING, SOCIAL RESPONSIBI MA 501(C)(3) LINE 12A, I YMCA GREATER BOSTON INC 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 YMCA SHARED SERVICES INC M 24000 FMV