2022-08-01T10:00:21-05:00 2021-12-31 410746749 Cliftonlarsonallen LLP 610 W Germantown Pike Suite 400 Plymouth Meeting PA 19462 990 2021-01-01 231243965 Greater Philadelphia Young Men's Christian Association GREA 2159633700 400 FAYETTE STREET 250 CONSHOHOCKEN PA 19428 Greg Maziarz Chief financial Officer 2159633700 2022-08-01 true Shaun Elliott Elliott 999009999 William A Loughery P01603932 2156433900 2021 2022-09-23 18:48:47Z Shaun Elliott 400 FAYETTE STREET 250 CONSHOHOCKEN PA 19428 129913133 false X WWW.PHILAYMCA.ORG X 1857 PA TO TRANSLATE THE PRINCIPLES OF THE YMCA'S CHRISTIAN HERITAGE INTO PROGRAMS THAT NURTURE CHILDREN, STRENGTHEN FAMILIES, BUILD STRONG COMMUNITIES AND DEVELOP HEALTHY SPIRITS, MINDS AND BODIES FOR ALL. 26 26 3564 800 0 0 28886487 19371025 42898071 48783702 -437040 6621149 438278 767704 71785796 75543580 2359255 1562536 0 35130630 39562026 0 948182 24094350 28452614 61584235 69577176 10201561 5966404 201661295 203887579 74012784 71284854 127648511 132602725 THE GREATER PHILADELPHIA YMCA WORKS TO CONNECT PEOPLE TO HEALTHIER LIVES THROUGH THREE AREAS OF FOCUS: HEALTHY LIVING, YOUTH DEVELOPMENT, AND SOCIAL RESPONSIBILITY. OUR MEMBERSHIP AND PROGRAMS ARE ACCESSIBLE, AFFORDABLE, AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES AND INCOME LEVELS. YMCA ENSURES THAT EVERYONE, REGARDLESS OF INCOME, HAS THE OPPORTUNITY TO PARTICIPATE IN ALL PROGRAMS AND SERVICES. EACH YEAR WE SERVE NEARLY 200,000 PEOPLE IN THE COMMUNITY, PROVIDING OVER $1.5 MILLION IN FINANCIAL ASSISTANCE TO PEOPLE WHO OTHERWISE COULD NOT AFFORD MEMBERSHIP AND PROGRAMMING. false false 42963990 1385024 27103646 HEALTHY LIVING: Greater Philadelphia YMCA is a leading voice on health and well-being in the Greater Philadelphia area, including Burlington and Camden counties in NJ. We bring families closer together, encourage good health, and foster connections through fitness, sports, fun and shared interests. We provides a variety of programs to reach all members of our community, such as: Livestrong to provide physical and socio-emotional support to cancer survivors with a 12-week physical activity program designed to get them back on their feet; Safety around water, designed to help children and adults learn water safety to prevent one of the leading causes of death for children under age 12; and Fit360, a combination of basic principles of exercise, positive psychology and mind fullness to help participants to establish healthier physical, emotional and social habits. 18203633 122200 20730936 YOUTH DEVELOPMENT: The Greater Philadelphia YMCA is committed to nurturing the potential of every child and teen. The YMCA helps young people cultivate the values, skills and relationships that lead to positive behavior, better health, and educational achievement. YMCA programs such as summer camp, overnight camp, before/after school enrichment, 7th grade membership initiative and youth sports offer a range of experiences that enrich cognitive, social, physical and emotional growth. as the largest provider of childcare services in southeastern Pennsylvania, the YMCA cares for approximately 1,500 0-5 year-old children each day. The YMCA offers state-certified and Keystone star-ranked childcare programs at over 90 locations. Summer camp programs serve more than 5,000 children, nearly 2,200 of them receiving financial assistance to attend. For children with special medical needs, there is Dragonfly Forest, a summer camp program for children with autism, 22q, asthma, hemophilia and sickle cell disease taking place each summer at the YMCA owned Camp Speers. The 7th grade membership initiative guarantees every 7th grade student a free one-year membership at any greater Philadelphia YMCA branch. This program allows the YMCA the opportunity to engage, cultivate and connect with youth from low-income families living in underserved areas at a time that is most crucial to their development. Over 5,000 free memberships to 7th graders are awarded each year. Most recently, YMCA created a teen technology center at its Columbia North branch. 2154420 55312 949120 SOCIAL RESPONSIBILITY: The Greater Philadelphia YMCA is committed to equity and justice. we strive to achieve equal access, resolve inequities, and remove institutional barriers that limit the ability of all people to develop their full potential. YMCA embraces and champions diversity and inclusion through member engagement, employee resource networks, community partnerships, vendors and suppliers. We actively incorporate diversity into the strategic direction and growth of our YMCA. YMCA offers college readiness, career readiness, gun violence prevention and civic engagement programs such as model UN, Out of School Time & Y-Achievers. The latter is an academic achievement/career development initiative purposed to help youth set and pursue higher educational and career goals and impacts more than 1,000 teenagers each year. The goal is to offer specific opportunities to bridge the technological divide that still pervades our communities along socio-economic and racial lines and to create a well-trained and tech savvy workforce. 63322043 true true false false false false false false true true false false false true true true false false false false false false false true false false false true true true false false false false false false false false false false false false false false false false false false false true 46 0 3564 true false false false false false true true false false false false false false X 26 26 false false false false false false false true true false true true true true true true true true true false false FL NJ NY PA X Greg Maziarz 2159633727 400 FAYETTE STREET SUITE 250 CONSHOHOCKEN PA 19428 Chris Smith Vice Chair 3.0 X X 0 0 0 George Sweeney Secretary 3.0 X X 0 0 0 Ken Zekavat Treasurer 3.0 X X 0 0 0 Lisa Jacobs Vice Chair 3.0 X X 0 0 0 Thomas Shoemaker Chair 3.0 X X 0 0 0 Albert Fox Director 1.0 X 0 0 0 Alexander Ortega Director 1.0 X 0 0 0 Bernard F Greene III Director 1.0 X 0 0 0 Bill Emerson Director 1.0 X 0 0 0 Brian Lobley Director 1.0 X 0 0 0 Christopher Neuman Director 1.0 X 0 0 0 Dan Tropeano Director 1.0 X 0 0 0 Dianne Semingson Director 1.0 X 0 0 0 Imana Legette Director 1.0 X 0 0 0 Janet Ellison Director 1.0 X 0 0 0 Jeff Lutsky Director 1.0 X 0 0 0 Jeff Stauffer Director 1.0 X 0 0 0 Ken Garrett Director 1.0 X 0 0 0 Kevin Christman Director 1.0 X 0 0 0 Kevin Smith Director 1.0 X 0 0 0 Kristin Burns Director 1.0 X 0 0 0 Lee Woolley Director 1.0 X 0 0 0 Marc J Armstrong Director 1.0 X 0 0 0 Mark Dungan Director 1.0 X 0 0 0 Matt Manders Director 1.0 X 0 0 0 Matt Stitt Director 1.0 X 0 0 0 Monica Adya Director 1.0 X 0 0 0 Peter Grollman Director 1.0 X 0 0 0 Quinetta Connally Director 1.0 X 0 0 0 Ray Lukas Director 1.0 X 0 0 0 Raymond Nayo Director - Resigned April 2021 1.0 X 0 0 0 Raymond Pennachia Director - Resigned April 2021 1.0 X 0 0 0 Richard Webster Director 1.0 X 0 0 0 Rob Worley Director 1.0 X 0 0 0 Sean Murray Director 1.0 X 0 0 0 Tad Decker Director 1.0 X 0 0 0 Thomas Bender Director 1.0 X 0 0 0 Neely Rosen Chief Financial Officer - Resigned December 2021 40.0 X 266077 0 32643 Shaun Elliott Chief Executive Officer 40.0 X 481838 0 39909 Christopher Tomlin Vice President of Financial Development 40.0 X 219185 0 27015 Andrew Adams Vice President of Human Resources 40.0 X 203205 0 5201 Lauren Bacigalupi Chief Marketing Officer 40.0 X 171536 0 25911 Mark Morrison Vice President of Information Technology 40.0 X 184070 0 22525 Scott Cusworth Vice President of Operations 40.0 X 144513 0 29812 Zaffero Poehlmann Vice President of Operations 40.0 X 155636 0 26619 1826060 0 209635 11 false true false I76 Solutions 676 W Germantown Pike Plymouth Meeting PA 19462 Marketing Services 526420 Interstate Bldg Maintenance Corp 508 Prudential Road Horsham PA 19044 Facilities & Maintenance 525194 JJ White Inc 5500 Bingham Street Philadelphia PA 19120 Construction 494064 Deep Run Aquatic Services Inc 1823 Deep Run Road Pippersville PA 18947 Pool Services 488282 Techshare 240 Waterloo Street Unit 100 London Ontario CA N6B2N4 IT Consultant 465228 28 56875 0 340503 0 14912546 4061101 0 19371025 Healthy Living 900099 27103646 27103646 Youth Development 900099 20730936 20730936 Social Responsibility 900099 949120 949120 0 0 0 0 48783702 725014 725014 186346 266707 -80361 0 -80361 -80361 59763105 53866970 5896135 0 5896135 5896135 140616 340503 140046 570 570 132720 95830 36890 36890 YMCA of USA Training 900099 14451 14451 Program Credits 900099 620217 620217 175937 0 0 175937 810605 75543580 48783702 0 7388853 0 0 1562536 1562536 0 0 1066667 820467 246200 32867418 30264286 2267589 335543 2141090 2023944 108000 9146 2097630 1906342 158685 32603 1389221 1258570 108630 22021 71182 51097 16366 3719 73562 52806 16913 3843 1755759 1113269 583407 59083 810319 696709 57166 56444 3100015 3011320 87781 914 1589456 1434165 121900 33391 8115899 7747941 330873 37085 121529 105187 9537 6805 19458 10073 720 8665 1921276 1914491 6785 450282 0 450282 0 6740434 6730652 7980 1802 1742126 1638594 85032 18500 EQUIPMENT RENTAL/MAINTENANCE 1261990 1257159 4281 550 CLEARANCES 200713 168796 26570 5347 Bad Debt Expense 153869 100696 53173 MEMBERSHIP DUES 84197 71115 6143 6939 240548 202295 31844 6409 69577176 63322043 5306951 948182 -429030 7743 5388092 12001376 1196461 2282826 273188 1513479 0 0 0 0 0 0 0 0 307463 678927 231762769 79843086 157702911 151919683 36896991 35138815 0 0 0 0 325219 344730 201661295 203887579 5536990 5489274 0 0 2210547 4293610 53175974 50898392 0 0 0 8794401 8636800 0 0 4294872 1966778 74012784 71284854 X 124341213 130954923 3307298 1647802 0 0 0 127648511 132602725 201661295 203887579 X 5966404 -3359795 2347605 X false true X true true true X 8805813 8935998 9757492 28886487 19371025 75756815 85410577 91047207 91110094 42898071 48783702 359249651 97350 106959 139243 39226 132720 515498 0 0 94313740 100090164 101006829 71823784 68287447 435521964 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 435521964 621762 680078 714497 396785 911360 3324482 0 621762 680078 714497 396785 911360 3324482 420034 41612 17598 479244 347319 316643 309492 450043 811175 2234672 95702855 101086885 102072430 72688210 70009982 441560362 0.9863 0.9887 0.01 0.01 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 149787.0, COLUMN B - 228665.0, COLUMN C - 130051.0, COLUMN D - 389272.0, COLUMN E - 175937.0, COLUMN F - 1073712.0; DESCRIPTION - LATE FEES, COLUMN A - , COLUMN B - , COLUMN C - 38635.0, COLUMN D - , COLUMN E - , COLUMN F - 38635.0; DESCRIPTION - YMCA OF USA TRAINING, COLUMN A - , COLUMN B - 39375.0, COLUMN C - 56649.0, COLUMN D - 60771.0, COLUMN E - 14451.0, COLUMN F - 171246.0; DESCRIPTION - YMCA FEES, COLUMN A - 136248.0, COLUMN B - 48603.0, COLUMN C - 84157.0, COLUMN D - , COLUMN E - , COLUMN F - 269008.0; DESCRIPTION - PROGRAM CREDITS, COLUMN A - 61284.0, COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 620217.0, COLUMN F - 681501.0; DESCRIPTION - NET FUNDRAISING ACTIVITY, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 570.0, COLUMN F - 570.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 36896991 3281738 5000000 39914 35138815 18492685 18000000 404543 0 237 36896991 15910782 2583434 0 1531 18492685 14171766 83714 1660400 0 5098 15910782 12255253 1941709 0 25196 14171766 0.9801 0.0199 0.0 false false 10896764 10896764 198979135 62672893 136306242 255789 73153 182636 21308475 16958183 4350292 322606 138857 183749 151919683 Interest Rate Swap 1966778 1966778 X 74874743 -3359795 2188375 -1171420 76046163 -502583 -502583 75543580 69920529 502583 502583 69417946 159230 159230 69577176 Schedule D, Part V, Line 4 Intended uses of endowment funds To provide scholarship dollars for various programs, activities and services. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Association is recognized as an organization exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code of 1986. The Association follows the income tax standard for uncertain tax positions. This standard had no impact on the association's financial statements for the year ended December 31, 2021. The Association's informational tax returns are subject to review and examination by federal, state, and local authorities. The Association is not aware of any activities that would jeopardize its tax-exempt status. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Net Gain on Beneficial Interests in Perpetual Trusts - 19511 Change in value of Interest Rate Swap - 2328094 Financial Assistance - -1562536 Employee Retention Credits - 1403306 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Rental Expenses - -266707 Cost of Goods Sold - -95830 Special Events expenses - -140046 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental Expense - 266707 Cost Goods Sold - 95830 Special Event expenses - 140046 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Financial Aid Assistance - 1562536 Employee Retention Credits - -1403306 Y-Honors 195850 156243 39607 11278 16623 11706 Mt. Laurel Golf Classic 94360 69792 24568 8822 14046 1700 3 190909 114468 76441 5000 5000 19261 46610 481119 340503 140616 5000 16278 44706 14046 60016 140046 570 true SCHOLARSHIPS FOR MEMBERSHIPS & PROGRAMS 33974 1562536 Schedule I, Part III, Column (b) Estimated Number Of Recipients SCHOLARSHIPS FOR MEMBERSHIPS & PROGRAMS : Estimate completed by total units receiving financial assistance multiplied by the Unit to Member ratio Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. THE ORGANIZATION PROVIDES THE FOLLOWING TYPES OF GRANTS AND ASSISTANCE: SCHOLARSHIPS IN THE FORM OF DISCOUNTED MEMBERSHIP FEES AND OTHER FEE REDUCTIONS ARE PROVIDED TO INDIVIDUALS WHO QUALIFY FOR FINANCIAL ASSISTANCE. INDIVIDUALS ARE REQUIRED TO COMPLETE A FINANCIAL ASSISTANCE APPLICATION. QUALIFYING INDIVIDUALS MAY RECEIVE A PERCENTAGE DISCOUNT BASED ON GROSS FAMILY INCOME AND NUMBER OF FAMILY MEMBERS. No Funds are provided directly to recipients and therefore proper allocation to intended purpose is ensured. X X X X false false false false false false false true false Shaun Elliott Chief Executive Officer 431838 0 50000 0 0 0 34800 0 5109 0 521747 0 0 0 Neely Rosen Chief Financial Officer - Resigned December 2021 258577 0 7500 0 0 0 31894 0 749 0 298720 0 0 0 Christopher Tomlin Vice President of Financial Development 219185 0 0 0 0 0 26266 0 749 0 246200 0 0 0 Andrew Adams Vice President of Human Resources 203205 0 0 0 0 0 0 0 5201 0 208406 0 0 0 Mark Morrison Vice President of Information Technology 164070 0 20000 0 0 0 21851 0 674 0 206595 0 0 0 Lauren Bacigalupi Chief Marketing Officer 171536 0 0 0 0 0 20856 0 5055 0 197447 0 0 0 Zaffero Poehlmann Vice President of Operations 155636 0 0 0 0 0 19267 0 7352 0 182255 0 0 0 Scott Cusworth Vice President of Operations 139513 0 5000 0 0 0 18396 0 11416 0 174325 0 0 0 Schedule J, Part I, Line 7 Non-fixed payments The CEO is eligible to receive a bonus. The amount of the bonus is determined by the Executive Committee based on established written goals and objectives; the bonus may not exceed $50,000. The deliberation and final determination is timely approved and documented . In 2021, Shaun Elliott, CEO, received a $50,000 bonus. A DELAWARE COUNTY INDUSTRIAL Development Authority 231997311 2019-09-27 55161608 Refund Series 2013A, 2013B and 2017 Bonds false false false A 3950169 0 55161608 0 0 0 0 0 0 0 55161608 0 2019 true false true true A false false false false 0.0 0.0 0.0 true false true A false true false false true false false true A true Schedule K, Part V Different Procedures to Undertake Corrective Action Issuer name: DELAWARE COUNTY INDUSTRIAL Development Authority DESCRIPTION OF PURPOSE: TO FUND Willow Grove location AND TO REFUND Series 2013 and 2017 Revenue Bonds Form 990, Part VI, Line 11b Review of form 990 by governing body The Form 990 is prepared by management with the assistance of an independent accounting firm. The Audit Committee Chairman reviews the draft of the Audit and Form 990. The Form 990 will be sent to each Board member for review and comments prior to filing. Form 990, Part VI, Line 12c Conflict of interest policy A conflict of interest questionnaire is sent out annually to each officer and director of the organization. The questionnaire requires each person to answer a series of questions related to various potential conflicts. The organization's compliance officer monitors the responses for any potential conflicts of interest and then determines whether or not an actual conflict of interest exists. The President shall submit a confidential report to the executive committee concerning any interests of association personnel, together with his/her actions concerning the same. The President will administer this policy, and any disputed action of the President with respect to conflict of interest matters shall be resolved by the executive committee. Board members with a conflict of interest will abstain from voting on the matter. The compliance officer attends all board meetings to ensure compliance with these guidelines. Form 990, Part VI, Line 15a Process to establish compensation of top management official CEO's compensation is determined by review of YUSA Commissioned 3rd Party Salary Review and comparable data. Human Resources supplies Executive Committee of Board of Directors with recommendation, plus merit increase where appropriate. Executive Committee evaluates performance, reviews current compensation and approves increase and bonus. This is reported to Human Resources and the deliberation and determination are timely documented within executive committee minutes. Form 990, Part VI, Line 19 Required documents available to the public The Governing documents, Annual Report (including certain financial disclosures) and Conflict of Interest policy are provided on the Association's website. Form 990, Part VIII, Line 2f Other Program Service Revenue - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Miscellaneous - Total Revenue: 175937, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 175937; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in Value of Interest Rate Swap - 2328094; Net Gain on Beneficial Interests in Perpetual Trusts - 19511;