2022-06-14T15:30:48-05:00 2021-12-31 381357951 Plante & Moran PLLC PO BOX 307 Southfield MI 480370307 990 2021-01-01 381358055 YMCA of Metropolitan Detroit YMCA 3132675300 1401 BROADWAY Suite 3A DETROIT MI 48226 Michelle Kotas Chief FInancial Officer 3132232495 2022-06-14 true MICHELLE KOTAS 999009999 Amy Ciminello P00769388 2483522500 2021 2022-09-23 18:48:47Z HELENE WEIR 1401 BROADWAY Suite 3A DETROIT MI 48226 26287153 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 44 43 993 568 0 0 15043071 13348019 11167079 10314391 -253889 1290965 76887 57741 26033148 25011116 33000 56894 0 9906643 11533522 105458 157879 1141530 10707094 11072154 20752195 22820449 5280953 2190667 52058358 49788906 20344862 18360775 31713496 31428131 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 7114480 3844511 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. TYPICALLY, NEARLY 7,000 CHILDREN PARTICIPATE 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 MULTIPLE DAY CAMP LOCATIONS THROUGHOUT SOUTHEAST MICHIGAN. TYPICALLY, OVER 1,500 CHILDREN ATTEND CAMP IN THE SUMMER. 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. 2882884 719773 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 9,800 PROGRAM PARTICIPANTS IN A NORMAL YEAR 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. 2359886 4970153 HEALTH AND WELL-BEING FOR ALL YMCA MEMBERS ARE FULL PARTNERS IN PURSUING THE MISSION OF THE YMCA AND PARTICIPATING IN A VARIETY OF PROGRAMS THAT DEVELOP A HEALTHY BODY, MIND AND SPIRIT. MEMBERSHIP BENEFITS INCLUDE ACCESS TO CERTAIN CLASSES, PREFERRED RATES FOR PROGRAMS, ACCESS TO FACILITIES, ACCESS TO YMCA RESIDENT CAMPS, YMCA CHILDWATCH, AND OPPORTUNITIES TO VOLUNTEER AND CONTRIBUTE TO COMMUNITY BETTERMENT ACTIVITIES. PRIOR TO THE PANDEMIC, MORE THAN 35,000 PEOPLE OF ALL AGES, ETHNICITIES AND ABILITIES WERE MEMBERS OF THE YMCA. THE MEMBERSHIP IS EQUALLY DIVIDED BETWEEN MALE AND FEMALE AND NUMEROUS MEMBERS ALSO SERVE IN A VARIETY OF VOLUNTEER ROLES GIVING BACK TO THEIR RESPECTIVE COMMUNITIES. LIKE ALL OUR PROGRAMS, SCHOLARSHIP ASSISTANCE FOR MEMBERS THAT REQUIRE FINANCIAL ASSISTANCE IS AVAILABLE THROUGH OUR ANNUAL CAMPAIGN. MORE THAN 10 PERCENT OF YMCA MEMBERS RECEIVE SCHOLARSHIP OR SUBSIDY SUPPORT IN SOME FORM. 3862057 56894 779954 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. 3862057 56894 779954 16219307 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 true true true false false false false false false false false false false true false false false true true true true false false true 28 0 true 993 true false false false false false true true false false false false false false X 44 43 true false 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 Helene Weir President & CEO 50.0 5.0 X X 295901 0 29996 Amanda Stubbe Board Member 1.0 X 0 0 0 Anthony Catalina Board Member 1.0 X 0 0 0 Anthony Cracchiolo Board Member 2.0 2.0 X 0 0 0 Anthony Vittiglio Board Member 1.0 X 0 0 0 Arthur Kubert Treasurer 3.0 X 0 0 0 Ben Maibach Board Member 2.0 X 0 0 0 Benjamin Smith Board Member 1.0 X 0 0 0 Burton Farbman Board Member 1.0 X 0 0 0 David Allen Chairman 4.0 X 0 0 0 Don McCann Board Member 1.0 X 0 0 0 Eric Huffman Vice Chairman 2.0 X 0 0 0 Evelyn Caise Board Member 1.0 X 0 0 0 Gail von Staden Board Member 2.0 X 0 0 0 Gary Forhan Board Member 1.0 X 0 0 0 Greg Kateff Board Member 1.0 X 0 0 0 James B Nicholson Board Member 1.0 X 0 0 0 James M Nicholson Board Member 2.0 X 0 0 0 Jay Farner Board Member 1.0 X 0 0 0 Jeanne Carlson Board Member 1.0 X 0 0 0 Jeff Terrill Board Member 2.0 X 0 0 0 Jeffrey Solis Board Member 2.0 X 0 0 0 Jim Drotman Board Member 1.0 X 0 0 0 John Athanas Board Member 2.0 X 0 0 0 John Carter Board Member 2.0 2.0 X 0 0 0 Karen O'Donoghue Board Member 1.0 X 0 0 0 Kerry Jantz Board Member 1.0 X 0 0 0 Khalilah Burt-Gaston Board Member 1.0 X 0 0 0 Maria Martinez Board Member 1.0 X 0 0 0 Marita Grobbel Board Member 2.0 2.0 X 0 0 0 Mary Corrado Vice Chairman 2.0 X 0 0 0 MaryAnn Kanary Board Member 1.0 X 0 0 0 Matthew Cullen Board Member 1.0 X 0 0 0 Michael McInerney Board Member 2.0 1.0 X 0 0 0 Nina Payne Board Member 1.0 X 0 0 0 Patrice Harold Board Member 1.0 X 0 0 0 Paul Balas Board Member 2.0 X 0 0 0 Peter Kowalski Board Member 1.0 X 0 0 0 Ray Finocchio Board Member 2.0 X 0 0 0 Ray Moulden Board Member 1.0 X 0 0 0 Riccardo Selva Board Member 1.0 X 0 0 0 Robert Kruse Board Member 2.0 X 0 0 0 Ronald Deneweth Board Member 2.0 X 0 0 0 Ronald Gantner Board Member 1.0 X 0 0 0 Sandra Hermanoff Board Member 2.0 X 0 0 0 Steven Kurmas Board Member 1.0 X 0 0 0 Susan Webb Board Member 1.0 X 0 0 0 Tracey Kenty Board Member 1.0 X 0 0 0 Trevor Lauer Board Member 1.0 X 0 0 0 William Baer Board Member 1.0 X 0 0 0 Darcie West CHRO 50.0 X 110659 0 14171 Michelle Kotas CFO 50.0 5.0 X 136059 0 25994 Kyle Anderson VP of Operations 50.0 X 104696 0 23064 Latitia McCree SVP Communications and Marketing 50.0 X 130670 0 16254 Lisa Mullin VP Finance & Risk Management / Controller 50.0 5.0 X 108252 0 10093 Lorie Uranga SVP Properties & Facilities 50.0 X 122294 0 25042 Lynette Watson-Simmons VP of Operations-Community Initiatives 50.0 X 105235 0 20016 1113766 0 164630 8 false true false JOHNSON CONTROLS INC PO BOX 905240 CHARLOTTE NC 28290 MECHANICAL ENGINEERING 385942 247365 Incorporated 803 E 9 Mile Hazel Park MI 48030 PROFESSIONAL CLEANING SERVICES 262586 AUDACY INC PO BOX 77093 CLEVELAND MI 441940015 MARKETING/ADVERTISING 205249 ROAD RUNR MAINTENANCE PO BOX 5935 TROY MI 480075935 CLEANING & MAINTENANCE 163468 12FIVE CAPITAL FBO CROOK ELECTRIC CO PO BOX 962 SOUTH BEND IN 46624 ELECTRICAL SERVICES 163186 9 46000 0 437979 1500000 7924435 3439605 622205 13348019 Membership Revenue 4970153 4970153 Day Camp Revenue 2037759 2037759 Childcare Revenue -- School Age 825839 825839 Childcare Revenue -- Infant/Toddler/Preschool 519845 519845 Resident Camp Revenue 461068 461068 1499727 1499727 0 0 10314391 38249 38249 0 0 99220 2176884 38234 985154 60986 1191730 1252716 1252716 310966 437980 252649 58317 58317 Other Revenue 541900 -27727 -27727 CONVENIENCE ITEMS 101043 27151 27151 0 0 0 0 -576 25011116 10314391 0 1348706 0 0 56894 56894 0 0 612780 482421 130359 8855032 7074208 1603353 177471 461752 338595 104530 18627 799671 549953 205554 44164 804287 627400 150098 26789 127525 12115 75062 40348 131087 12453 77159 41475 86700 8236 51033 27431 0 0 0 0 157879 157879 0 0 0 0 593776 255532 337630 614 341960 239031 97745 5184 0 0 0 0 0 0 0 0 2615688 2003486 532054 80148 176244 77788 95922 2534 0 0 0 0 100762 73931 21120 5711 403913 300834 89161 13918 114145 0 114145 0 2271156 1691555 501344 78257 0 0 0 0 REPAIRS AND MAINTENANCE 959017 721053 205902 32062 PROGRAM AND OTHER SUPPLIES 1053425 1011065 39832 2528 PROGRAM INSTRUCTION AND OTHER FEES 1286378 803279 410539 72560 EQUIPMENT RENTAL AND MA 209595 167195 39721 2679 600783 194704 225287 180792 22820449 16219307 5459612 1141530 524122 727601 100037 7102299 10296944 566248 1021566 1801720 0 0 0 0 0 0 0 0 726407 1200173 92597181 57749466 38893371 34847715 495911 3543150 0 0 0 0 52058358 49788906 2062369 2148261 0 0 857937 651488 15913975 14380378 0 0 1330048 1035516 0 0 180533 145132 20344862 18360775 X 29497944 28753909 2215552 2674222 31713496 31428131 52058358 49788906 X 2190667 31888 -2507920 X false true X true true true X 12836320 4453064 8361238 15043071 13348019 54041712 0 0 0 0 0 0 0 0 0 0 0 0 12836320 4453064 8361238 15043071 13348019 54041712 21845768 32195944 9345 12567 12738 5940 38249 78839 0 0 0 0 0 0 1012004 725208 605943 89167 309573 2741895 56862446 108920379 0.5662 0.4809 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 427826.0, COLUMN B - 166848.0, COLUMN C - 106534.0, COLUMN D - 45403.0, COLUMN E - -1393.0, COLUMN F - 745218.0; DESCRIPTION - FUNDRAISING, COLUMN A - 584178.0, COLUMN B - 558360.0, COLUMN C - 499409.0, COLUMN D - 43764.0, COLUMN E - 310966.0, COLUMN F - 1996677.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false true 100 false false false false false 100 Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY THE ORGANIZATION PERIODICALLY ASKs BOARD MEMBERS, STAFF, AND VOLUNTEERS TO REACH OUT TO THEIR LOCAL LEGISLATORS TO SUPPORT FEDERAL AND STATE FUNDING OPPORTUNITIES TO CONTINUE TO PROVIDE IMPORTANT MISSION DRIVEN SERVICES IN THE COMMUNITY. 7333978 0 810794 0 1500000 35003 6609769 7330475 735265 700000 31762 7333978 7012135 0 1236368 0 882291 35737 7330475 8005270 5000 -541379 0 415900 40856 7012135 14516157 227409 2250486 0 8909324 79458 8005270 0.477 0.523 0.0 true true true 5513405 5513405 62848804 40480986 22367818 0 0 0 4951175 4582294 368881 19283797 12686186 6597611 34847715 Obligations Under Life Income Contracts 145132 Fair Value of Interest Rate Swap Agreement 0 145132 X Schedule D, Part VI Assets Held for Sale During the year ended December 31, 2020, the Association elected to close three branch locations. At year ended December 31, 2021, the building and equipment associated with one of the closed branches are classified as held for sale and are included in the values reported in Schedule D, Part VI, Land, Buildings and Equipment. 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 MULTIPLE BRANCHES ACROSS SOUTHEAST MICHIGAN TO THE Y-ACHIEVERS PROGRAMMING SERVING THE CITY OF DETROIT AND OTHER COMMUNITIES. 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. IN 2021, THE FOUNDATION ALSO GRANTED THE YMCA $1,500,000 TO FUND OPERATIONAL CASH FLOW SHORTAGES DURING THE YEAR. 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, 2021, 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, 2018. X X X X X X X true Donor by Design PO Box 7106 Carol Stream IL 601977106 Develop and implement strategies to grow annual campaign and facilitate capital campaign false 111062 -111062 Dana Peterson 39925 Southpointe Avenue Harrison Township MI 48045 Develop and implement strategies to grow annual campaign and facilitate capital campaign false 24817 -24817 The Remington Group 21820 Dover Ct Beverly Hills MI 48025 Support initiatives to further capital campaign false 22000 -22000 0 157879 -157879 MI Golf Outings 664835 436135 228700 239875 Running Events 56894 0 56894 6 27217 1845 25372 12774 748946 437980 310966 252649 252649 58317 true DIRECT CASH ASSISTANCE TO SUPPORT COMMUNITY FAMILY IN MEMORY OF Y STAFF 1 56894 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 true false Helene Weir President & CEO 245701 0 15000 0 35200 0 24681 0 5315 0 325897 0 0 0 Michelle Kotas CFO 121423 0 0 0 14636 0 11722 0 14272 0 162053 0 0 0 Schedule J, Part I, Line 1a Health or social club dues or initiation fees THE ORGANIZATION PAYS MEMBERSHIP DUES TO THE DETROIT ATHLETIC CLUB ON BEHALF OF THE PRESIDENT/CEO FOR BUSINESS PURPOSES IN PROMOTING THE YMCA. Schedule J, Part I, Line 7 Non-fixed payments The CEO is eligible for an annual bonus incentive up to $25,000 based on performance goals. As part of the CEO's annual performance review, the CEO Compensation Committee determines the amount of the annual bonus incentive. 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 X 622205 Selling cost 0 false false false Form 990, Part III, Line 4d Description of other program services (Expenses $ 3,862,057 including grants of $ 56,894)(Revenue $ 779,954) 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 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 MET AT THE END OF THE YEAR TO COMPLETE A PERFORMANCE EVALUATION AND DETERMINE COMPENSATION. DATA FOR COMPARABLE COMPENSATION FOR CEO'S OF SIMILAR SIZED YMCA'S WAS OBTAINED DURING THE COMPLETION OF A COMPENSATION STUDY COMPLETED AT THE END OF 2021. LEGAL COUNSEL IS ALSO CONSULTED, IF 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. 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. THE CEO/PRESIDENT MEETS INDIVIDUALLY WITH EACH DIRECT REPORT IN A REVIEW SESSION TO REVIEW PROGRESS ON PRE-AGREED-UPON PERFORMANCE GOALS AND DETERMINE COMPENSATION. DATA FOR COMPARABLE COMPENSATION FOR SIMILAR POSITIONS AT OTHER YMCAS WAS OBTAINED FROM THE COMPENSATION STUDY COMPLETED IN 2021. FOLLOWING THE COMPLETION OF THIS PROCESS, THE CEO/PRESIDENT VERBALLY UPDATES THE CHAIRMAN OF THE BOARD AND THE CEO COMPENSATION COMMITTEE ON THE PERFORMANCE AND COMPENSATION OF SENIOR DIRECT REPORTS. 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. 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. THE ORGANIZATION'S FINANCIAL STATEMENTS ARE MADE AVAILABLE ON THE ORGANIZATION'S WEBSITE. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Revenue - Total Revenue: 1499727, Related or Exempt Function Revenue: 1499727, 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 - -7920; Impairment loss on assets listed as held for sale - -2500000; 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 1401 BROADWAY SUITE 3A DETROIT MI 48226 272440308 PROVIDE MGMT, SUPERVISION, AND ADMIN OVERSIGHT OF MI PUBLIC SCHOOL ACADEMIES MI 0 699067 YMCA OF METROPOLITAN DETROIT YMCA FOUNDATION 1401 BROADWAY BLVD DETROIT MI 48226 300187652 MANAGE ENDOWMENT FUNDS OF YMCA OF METROPOLITAN DETROIT MI 501(c)(3) YMCA OF METROPOLITAN DETROIT true false false true false false false false false false false false false false true true false false false false YMCA FOUNDATION C 1500000 FUNDS GRANTED TO THE YMCA OF METROPOLITAN DETROIT GENERALLY REPRESENT THE ACTUAL AMOUNT THE YMCA FOUNDATION BOARD APPROVES AS THE ANNUAL ALLOCATION TO SUPPORT GENERAL OPERATIONS. IN 2021, INSTEAD THE FOUNDATION GRANTED $1,500,000 TO THE YMCA TO FUND OPERATIONAL CASH FLOW SHORTAGES DURING THE YEAR.