2023-10-24T15:58:07-05:00 2022-12-31 873707167 CBIZ MARKS PANETH LLC 4 MANHATTANVILLE ROAD SUITE 402 PURCHASE NY 10577 990 2022-01-01 131740518 YMCA OF CENTRAL AND NORTHERN WESTCHESTER NY INC YMCA 9149498030 148 HAMILTON AVE WHITE PLAINS NY 10601 CYNTHIA DELFINO PRESIDENT/CEO 9149498030 2023-09-28 1 CYNTHIA DELFINO 999009999 1 MAGDALENA CZERNIAWSKI P00535099 9145249000 2023-09-28 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CYNTHIA DELFINO 148 HAMILTON AVE WHITE PLAINS NY 10601 10431337 0 X YMCA-CNW.ORG X 1900 NY FOUNDED IN 1897, THE YMCA OF CENTRAL AND NORTHERN WESTCHESTER (YMCA-CNW) ISA CHARITABLE NONPROFIT ORGANIZATION COMMITTED TO YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY. WELCOMING ALL PEOPLE REGARDLESS OF AGE, RACE, RELIGION OR ECONOMIC STATUS, THE YMCA-CNW STRIVES TO ENRICH EACH AND EVERY LIFE THROUGH A UNIQUE, DYNAMIC COMBINATION OF PROGRAMS THAT STRENGTHENS SPIRIT, MIND AND BODY. THE YMCA-CNW ASPIRES TO BE THE PREMIER COMMUNITY RESOURCE FOR ALL AGES THROUGH MEANINGFUL PARTNERSHIPS AND RELEVANT AND ACCESSIBLE SERVICES. THE ORGANIZATION SERVES APPROXIMATELY 700 FAMILIES EACH YEAR. THE YMCA OF CENTRAL AND NORTHERN WESTCHESTER HAS BEEN MEETING THE NEEDS OF OUR COMMUNITIES' CHILDREN AND FAMILIES FOR OVER 120 YEARS. 17 17 281 17 0 0 3698785 2194274 3975401 5672143 7737368 139305 -2527 -14493 15409027 7991229 133696 279868 0 0 3134711 4178461 0 0 135253 2132863 2538663 5401270 6996992 10007757 994237 10657859 13509181 574018 3263648 10083841 10245533 X SEE SCHEDULE O 0 0 5365230 279868 5672143 YOUTH DEVELOPMENT - ALL KIDS DESERVE TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE UNDER THE GUIDANCE OF ADULTS WHO CARE ABOUT THEM AND BELIEVE IN THEIR POTENTIAL. WE SEE EVERY INTERACTION WITH YOUNG PEOPLE AS AN OPPORTUNITY FOR LEARNING AND DEVELOPMENT. OUR NEW YORK STATE-LICENSED EARLY CARE AND EDUCATION PROGRAMS (FULL AND EXTENDED DAY) INCLUDE:AT TWO SITES, PURDYS AND WHITE PLAINS, NY, INFANT CARE, TODDLER CARE, PRESCHOOL CARE, AND UNIVERSAL PRE-K FOR OVER 174 CHILDREN AGES SIX WEEKS TO 5. OUR UNIVERSAL PRE-K PARTNERS WITH THE WHITE PLAINS, SOMERS, AND ELMSFORD SCHOOL DISTRICTS. OUR SCHOOL AGE CHILD CARE PROGRAM SERVES MORE THAN 1600 CHILDREN EVERY DAY IN BEFORE & AFTER SCHOOL PROGRAMS IN MAHOPAC, NORTH SALEM, EASTCHESTER, EDGEMONT, ELMSFORD, SOMERS, AND WHITE PLAINS. WITH A FOCUS ON CHARACTER DEVELOPMENT AND HEALTHY LIVING, CHILDREN EXPERIENCE ACADEMIC, PHYSICAL, AND SOCIAL ACTIVITIES UNDER THE SUPERVISION OF POSITIVE, CARING ROLE MODELS. OUR PROGRAMS INCLUDE HOMEWORK HELP, SOCIAL-EMOTIONAL LEARNING, HEALTHY ACTIVITIES, AND STEM ENRICHMENT, FOCUSING ON LITERACY. 808475 HEALTHY LIVING - OUR OUTSTANDING COMMITMENT TO RESPONDING TO THE NEEDS OF OUR REGION HAS REMAINED STRONG. IN 2022 OUR TEAM CONTINUED TO EVOLVE FROM YOUTH DEVELOPMENT PROFESSIONALS TO THOSE WHO COULD NAVIGATE AND THRIVE IN OUR NEW POST-PANDEMIC WORLD. WE ARE PROUD OF THE VARIETY OF CHILDCARE AND EDUCATION SOLUTIONS WE CONTINUE TO PROVIDE.OUR DEDICATED TEAM GAVE THEM PEACE OF MIND TO HELP OTHERS WHEN WE NEEDED THEM MOST.CAMP COMBE RAN A VERY SUCCESSFUL 9-WEEK PUTNAM VALLEY, NY, CAMP PROGRAM. WE HAD A TREMENDOUS NUMBER OF NEW CAMPERS, AND HAD AN INCREDIBLE IMPACT ON THE CHILDREN. THIS OUTDOOR ADVENTURE CAMP PROVIDES A BREAK FROM THE ROUTINE AND ALLOWS CHILDREN TO IMMERSE THEMSELVES IN NATURE, FOSTERING A SENSE OF WONDER, EXPLORATION, AND CONNECTION TO THE ENVIRONMENT. BY ENGAGING IN NEW EXPERIENCES AND FORMING LASTING FRIENDSHIPS, CHILDREN AT CAMP COMBE GAIN VALUABLE LIFE SKILLS, DEVELOP THEIR CHARACTER, AND BUILD A SENSE OF BELONGING.OUR NORTHERN WESTCHESTER EARLY LEARNING CENTER, LOCATED IN PURDYS, NY, SERVED THE FAMILIES AND GAVE CHILDREN A SENSE OF NORMALCY FOLLOWING STRICT SAFETY GUIDELINES. THE IMPACT OF THE EARLY LEARNING CENTER EXTENDS BEYOND THE CLASSROOM, POSITIVELY INFLUENCING CHILDREN'S LIFELONG LEARNING JOURNEYS. CHILDREN AT THE EARLY LEARNING CENTER DEVELOP COGNITIVE ABILITIES, LANGUAGE SKILLS, CREATIVITY, AND SOCIAL-EMOTIONAL COMPETENCIES THROUGH PLAY-BASED LEARNING, INTERACTIVE PROGRAMS, AND A FOCUS ON BUILDING FOUNDATIONAL SKILLS. OUR BEAUTIFUL EARLY LEARNING CENTER AT 148 HAMILTON AVENUE IN WHITE PLAINS HAS A STRONG ENROLLMENT WITH A ROBUST WAITING LIST. UTILIZING THE PROCEEDS FROM THE SALE OF OUR FORMER BUILDING, WE CAN OFFER A STATE-OF-THE-ART LEARNING EXPERIENCE FOR CHILDREN FROM 6 WEEKS TO 4 YEARS OF AGE. OUR PARTNERSHIP WITH THE WHITE PLAINS SCHOOL DISTRICT TO PROVIDE UPK FOR 4-YEAR OLD'S CONTINUES TO GROW. OUR NEW PROGRAM WITH THE ELMSFORD SCHOOL DISTRICT HAS BEEN WELL RECEIVED AND RENEWED FOR 2023. OUR AFTER-SCHOOL PROGRAMS REMAINED STRONG AND A VITAL RESOURCE FOR CHILDREN AND FAMILIES. THEY SERVED SOMERS, MAHOPAC, NORTH SALEM, EASTCHESTER, ELMSFORD, AND EDGEMONT. TRADITIONAL AFTER-SCHOOL PROGRAMS GIVE CHILDREN THE TIME TO GROW SOCIALLY AND EMOTIONALLY. MOREOVER, AFTER-SCHOOL PROGRAMS FOSTER A SENSE OF BELONGING, ENCOURAGE POSITIVE SOCIAL INTERACTIONS, AND PROVIDE OPPORTUNITIES FOR YOUNG INDIVIDUALS TO ENGAGE WITH CARING ADULTS AND PEERS. THROUGH THESE TRANSFORMATIVE EXPERIENCES, THE YMCA PLAYS A PIVOTAL ROLE IN SHAPING THE NEXT GENERATION.OUR TEEN LEADERS AND YOUTH & GOVERNMENT PROGRAMS CONTINUED TO THRIVE IN 2022. OUR TEEN LEADERS PROGRAM PROVIDES TEENAGERS WITH A PLATFORM TO DEVELOP VITAL LEADERSHIP SKILLS, SELF-CONFIDENCE, AND A SENSE OF RESPONSIBILITY. THE YOUTH AND GOVERNMENT PROGRAM AT THE YMCA HOLDS GREAT SIGNIFICANCE IN SHAPING INFORMED AND ENGAGED CITIZENS. THIS UNIQUE PROGRAM OFFERS YOUNG INDIVIDUALS AN IMMERSIVE EXPERIENCE IN CIVIC EDUCATION AND PUBLIC POLICY. ONCE AGAIN, IN 2022, OUR TEAM STRONGLY SHOWED UP IN THE ALBANY MOCK LEGISLATIVE SESSION. SOCIAL RESPONSIBILITY - WITH OUR DOORS OPEN TO ALL, WE WORK DAILY TO CONNECT PEOPLE FROM ALL BACKGROUNDS AND SUPPORT THOSE WHO NEED US MOST. DURING 2022 VOLUNTEERS SERVED IN VARIOUS CAPACITIES, INCLUDING BOARD AND COMMITTEE SERVICE, FACILITY VOLUNTEERS, FUNDRAISER/EVENT HELPERS, AND SERVICE PROJECT PARTICIPANTS. BY ACTIVELY PARTICIPATING IN SOCIAL RESPONSIBILITY ENDEAVORS, INDIVIDUALS AT THE YMCA BECOME AGENTS OF CHANGE, WORKING TOWARDS AND CREATING A MORE INCLUSIVE, EQUITABLE, AND HARMONIOUS COMMUNITY. OUR VOLUNTEERS, INCLUDING CORPORATE EXECUTIVES, SENIORS, TEENS, AND YOUTH, STRENGTHEN OUR SOCIAL RESPONSIBILITY PROMOTION MISSION. 6173705 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 9 0 1 281 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 17 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X CYNTHIA DELFINO PRESIDENT AND CEO 9149498030 148 HAMILTON AVE WHITE PLAINS NY 10601 AL GUTIERREZ BOARD OF GOVERNOR 1.00 X 0 0 0 ALANA SWEENY BOARD OF GOVERNOR 1.00 X 0 0 0 ANA MARIA IRAZABEL BOARD OF GOVERNOR (OUTGOING) 1.00 X 0 0 0 ANDY MORZELLO BOARD OF GOVERNOR 1.00 X 0 0 0 CHARLES GOLDBERGER IMMEDIATE PAST CHAIR 1.00 X X 0 0 0 HARRY SINGH SECRETARY 3.00 X X 0 0 0 HILLARY MILLMAN BOARD OF GOVERNOR 1.00 X 0 0 0 JOSE TAVARES BOARD OF GOVERNOR 1.00 X 0 0 0 KATHERINE COPPINGER BOARD OF GOVERNOR 1.00 X 0 0 0 MARIA TRUSA BOARD OF GOVERNOR 1.00 X 0 0 0 MARK IANNUCCI PRESIDENT 6.00 X X 0 0 0 MATT PARISI BOARD OF GOVERNOR 1.00 X 0 0 0 PATRICK F LYNCH BOARD OF GOVERNOR 1.00 X 0 0 0 PETER PALMA VICE CHAIR 3.00 X X 0 0 0 RACHEL ECKHAUS TREASURER 3.00 X X 0 0 0 RALPH E PENNY BOARD OF GOVERNOR 1.00 X 0 0 0 SUSAN ROSS BOARD OF GOVERNOR 1.00 X 0 0 0 WILEY HARRISON BOARD OF GOVERNOR 1.00 X 0 0 0 BONNIE FOGARTY EXECUTIVE DIRECTOR 40.00 X 135320 0 66040 CYNTHIA DELFINO CEO/PRESIDENT 40.00 X 261490 0 25622 396810 0 91662 2 0 1 0 MAIER MARKEY & JUSTIC LLP 2 LYON PLACE WHITE PLAINS NY 10601 OUTSOURCED CFO 260414 1 47684 1731791 414799 2194274 PROGRAM FEES 900099 5623560 5623560 REGISTRATION FEES 713940 48583 48583 5672143 151180 151180 2401252 2413127 -11875 -11875 -11875 12488 47684 26981 -14493 -14493 7991229 5672143 0 124812 279868 279868 488472 413589 60424 14459 3163593 2819607 276335 67651 82976 75135 6284 1557 135255 121912 10702 2641 308165 273127 28166 6872 59218 52485 5413 1320 44376 39330 4056 990 42273 42273 622929 564694 58235 19626 15957 1646 2023 374001 337333 34793 1875 584990 542342 13278 29370 115870 102695 10591 2584 22214 19689 2030 495 35777 31269 4508 234990 205381 29609 164205 143515 20690 NATIONAL DUES 143558 127236 13121 3201 SETTLEMENTS 65000 65000 EQUIPMENT EXPENSES 9636 8541 880 215 6996992 6173705 688034 135253 1912517 1100305 49841 217191 109992 434563 24752 60804 4746855 1734151 3098755 3012704 5462002 5962156 0 2721458 10657859 13509181 338281 502857 197446 38291 2760791 574018 3263648 X 10083841 10245533 10083841 10245533 10657859 13509181 X 994237 -929526 96981 X X 0 1 X 1 0 X 451459 380961 497769 3698785 2206762 7235736 451459 380961 497769 3698785 2206762 7235736 58705 7177031 130011 56119 32523 55279 151180 425112 38702 20200 10630 12488 82020 7742868 23555592 0.92690 0.88600 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: VENDING MACHINE - 2018 AMOUNT: $ 7,645. 2019 AMOUNT: $ 3,336. OTHER INCOME - 2018 AMOUNT: $ 412. 2019 AMOUNT: $ 2,989. INSURANCE PROCEEDS - 2018 AMOUNT: $ 17,145. GROSS INCOME FUNDRAISING EVENTS - 2018 AMOUNT: $ 13,500. 2019 AMOUNT: $ 13,875. 2021 AMOUNT: $ 10,630. 2022 AMOUNT: $ 12,488. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 415983 415983 1882466 1506594 375872 2068057 191389 1876668 276485 36168 240317 103864 103864 3012704 RIGHT-OF-USE ASSETS 2721458 2721458 POST RETIREMENT BENEFIT OBLIGATION 11749 RIGHT-OF-USE LIABILITIES 2749042 2760791 X 7019430 -929526 -929526 7948956 42273 42273 7991229 6889719 0 6889719 42273 65000 107273 6996992 PART X, LINE 2: THE YMCA BELIEVES IT HAD NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2022 AND 2021 IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION ("ASC") 740, WHICH PROVIDES STANDARDS FOR ESTABLISHING AND CLASSIFYING ANY TAX PROVISIONS FOR UNCERTAIN TAX POSITIONS. PART XII, LINE 4B - OTHER ADJUSTMENTS: SETTLEMENTS 65,000. GOLF OUTING 60172 47684 12488 26981 60172 47684 12488 26981 26981 -14493 1 SCHOLARSHIPS 682 0 279868 CHILD CARE AND SUMMER CAMP ASSISTANCE PART I, LINE 2: ONCE APPROVED THE MONTHLY/WEEKLY ALLOCATIONS IS MONITORED BY OUR REGISTRAR AND ALLOCATED TO THE ACCOUNTS WHEN INVOICED. X X X 0 0 0 0 0 0 0 1 0 CYNTHIA DELFINO CEO/PRESIDENT 231490 0 30000 0 0 0 25622 0 0 0 287112 0 0 0 BONNIE FOGARTY EXECUTIVE DIRECTOR 120320 0 15000 0 0 0 14607 0 51433 0 201360 0 0 0 PART I, LINE 7 BONUSES ARE DISCUSSED WITH THE LEADERSHIP TEAM, AND THEN APPROVED BY THE CEO/CFO/ED. ANY BONUSES FOR THE CEO ARE APPROVED BY THE BOARD. FORM 990, PART VI, SECTION A, LINE 3 THE SERVICES CUSTOMARILY PERFORMED BY CFO WERE OUTSOURCED TO MAIER MARKEY AND JUSTIC LLP, WHO WERE COMPENSATED $260,414 FOR THE SERVICES PROVIDED DURING THE YEAR. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT, AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS SUBMITTED ELECTRONICALLY TO MEMBERS OF THE ORGANIZATION'S GOVERNING BODY FOR REVIEW AND COMMENT PRIOR TO SUBMISSION. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED, AND PROVIDED TO THE COMPLIANCE OFFICER OR COMMITTEE IN CHARGE OF FILING THE RETURN FOR THEIR REVIEW. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS IN PLACE A CONFLICT OF INTEREST POLICY, WHICH IT ANNUALLY MONITORS AND ENFORCES. THE BOARD CURRENTLY MANDATES THAT ALL MEMBERS OF THE MANAGEMENT AND GOVERNING BODY ANNUALLY SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY EXIST. THE SIGNED CONFLICT OF INTEREST IS SUBMITTED TO THE PRESIDENT/CEO WHO REVIEWS THE SIGNED ATTESTATIONS FOR POTENTIAL OR ACTUAL CONFLICTS. IF A POTENTIAL OR ACTUAL CONFLICT OF INTEREST EXISTS, THE PRESIDENT/CEO WILL NOTIFY A MEMBER OF MANAGEMENT OR GOVERNING BODY ABOUT SUCH CONFLICT AND INVESTIGATE THE CONFLICT. THE RESULTS OF THE INVESTIGATION WILL BE SUMMARIZED AND DOCUMENTED BY THE PRESIDENT/CEO AND BE REPORTED TO THE GOVERNING BODY. IF THE PRESIDENT/CEO ESTABLISHES THAT AN ACTUAL CONFLICT EXISTS, THE MEMBER OF MANAGEMENT OR THE GOVERNING BODY WILL BE NOTIFIED IMMEDIATELY AND WILL NOT BE ALLOWED TO VOTE OR BE PART OF ANY DECISIONS ABOUT SUCH TRANSACTION THAT HAVE TO DO WITH THE CONFLICT UNTIL SUCH TIME THERE IS NO LONGER A CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMPENSATION COMMITTEE DERIVES ITS AUTHORITY FROM THE BOARD OF GOVERNORS. THE COMMITTEE WILL WORK TO IMPROVE THE OVERALL EFFECTIVENESS OF THE BOARD OF GOVERNORS THROUGH THE DEVELOPMENT AND DETERMINATION OF ANNUAL PERFORMANCE OBJECTIVES, PERFORMANCE EVALUATION AND SALARY REVIEW OF THE PRESIDENT/CEO. THE WORK OF THE EXECUTIVE COMPENSATION COMMITTEE WILL REQUIRE THE COMMITTEE TO MEET ANNUALLY TO REVIEW AND MODIFY, AS APPROPRIATE, THE ORGANIZATION'S EXECUTIVE COMPENSATION PROCESSES. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION, AND BY-LAWS ARE AVAILABLE UPON WRITTEN REQUEST TO THE PRESIDENT/CEO. FORM 990, PART XI, LINE 9: POST RETIREMENT BENEFIT LIABILITY ADJUSTMENT 96,981. FORM 990, PART XI, LINE 2C: THE PROCESS OF OVERSEEING THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.