2022-11-04T15:30:18-05:00 2021-12-31 873707167 CBIZ MARKS PANETH LLC 4 MANHATTANVILLE ROAD PURCHASE NY 10577 990 2021-01-01 131740518 YMCA OF CENTRAL AND NORTHERN WESTCHESTER NY INC YMCA 9149498030 148 HAMILTON AVE WHITE PLAINS NY 10601 CYNTHIA DELFINO PRESIDENT/CEO 9149498030 2022-11-04 1 CYNTHIA DELFINO 999009999 SCOTT M BRENNER P01247233 9145249000 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z CYNTHIA DELFINO 148 HAMILTON AVE WHITE PLAINS NY 10601 19095351 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. 18 18 215 18 0 0 497769 3698785 4402948 3975401 -100166 7737368 23201 -2527 4823752 15409027 0 133696 0 0 2525275 3134711 0 0 130714 1797152 2132863 4322427 5401270 501325 10007757 6878544 10657859 6951680 574018 -73136 10083841 X SEE SCHEDULE O 0 0 3882876 133696 11909581 YOUTH DEVELOPMENT - ALL KIDS DESERVE THE OPPORTUNITY 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) INCLUDEINFANT CARE, TODDLER CARE, PRESCHOOL CARE, AND UNIVERSAL PRE-K FOR OVER 180 CHILDREN, AGES SIX WEEKS TO 5, AT TWO SITES, NORTH SALEM AND WHITE PLAINS, NY. OUR UNIVERSAL PRE-K IS IN PARTNERSHIP WITH THE WHITE PLAINS AND ELMSFORD SCHOOL DISTRICTS. OUR SCHOOL AGE CHILD CARE PROGRAM SERVES MORE THAN 700 CHILDREN EVERY DAY IN BEFORE & AFTER SCHOOL PROGRAMS IN EASTCHESTER, EDGEMONT MAHOPAC, NORTH SALEM, 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. 745563 HEALTHY LIVING - WE CONTINUED TO LIVE THROUGH AN UNPRECEDENTED MOMENT IN TIME, BUT OUR EQUALLY OUTSTANDING COMMITMENT TO RESPONDING TO THE NEEDS OF OUR REGION NEVER WAVERED. IN 2021 OUR TEAM CONTINUED TO EVOLVE FROM YOUTH DEVELOPMENT PROFESSIONALS TO PANDEMIC HEALTH AND SAFETY EXPERTS OVERNIGHT. OUR Y NEVER CLOSED ITS DOORS, AND WE ARE PROUD OF THE VARIETY OF CHILDCARE AND EDUCATION SOLUTIONS WE WERE ABLE TO PROVIDE.WITHIN DAYS OF THE WORLD HEALTH ORGANIZATION'S DECLARATION OF COVID-19 AS A GLOBAL PANDEMIC, THE YMCA CNW OPENED ITS DOORS TO SERVE CHILDREN AND FAMILIES. WE CONTINUED TO BE THE HAVEN FOR THE CHILDREN OF FIRST RESPONDERS AND ESSENTIAL WORKERS THROUGHOUT THE REGION. LOCAL GOVERNMENTS, SCHOOL DISTRICTS, AND EMERGENCY PERSONNEL WERE SERVED AT A TIME WHEN SO MANY THINGS WERE UNCERTAIN. OUR DEDICATED TEAM GAVE THEM PEACE OF MIND TO HELP OTHERS WHEN WE NEEDED THEM MOST.CAMP COMBE RAN A VERY SUCCESSFUL 9-WEEK CAMP PROGRAM IN PUTNAM VALLEY, NY. WE HAD A TREMENDOUS NUMBER OF NEW CAMPERS AND HAD AN INCREDIBLE IMPACT ON THE CHILDREN WHO HAD SPENT MANY MONTHS LEARNING AT HOME. THEY COULD PLAY, GET FRESH AIR, AND FEEL LIKE KIDS AGAIN. OUR NORTHERN WESTCHESTER EARLY LEARNING CENTER, LOCATED IN PURDYS, NY, SERVED THE FAMILIES OF FIRST RESPONDERS AND GAVE CHILDREN A SENSE OF NORMALCY FOLLOWING STRICT SAFETY GUIDELINES. THE TEAM WAS PROUD TO BE A PART OF THE SOLUTION.OUR BEAUTIFUL NEW 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 5 YEARS OF AGE. OUR PARTNERSHIP WITH THE WHITE PLAINS SCHOOL DISTRICT TO PROVIDE UPK FOR 4-YEAR OLD'S REMAINS STRONG AND CONTINUES TO GROW. OUR NEW PROGRAM WITH THE ELMSFORD SCHOOL DISTRICT HAS BEEN WELL RECEIVED AND RENEWED FOR 2022.OUR SCHOOL AGED PROGRAMS ACROSS OUR SERVICE AREA DRAMATICALLY CHANGED IN 2021. WE HAVE, IN YEARS PAST, PROVIDED TRADITIONAL BEFORE AND AFTER-SCHOOL SERVICES AT THE VARIOUS DISTRICT SITES. EACH SCHOOL DISTRICT HAD A DIFFERENT SCHEDULE FOR IN-PERSON LEARNING, AND OUR Y WAS THERE TO HELP. WE OFFERED SEVERAL "ACADEMY PROGRAMS" WHERE FAMILIES COULD DROP OFF THEIR STUDENTS, AND THE Y WOULD SUPERVISE THEIR ONLINE STUDY AND PROVIDE HELP. IN 2021, THE EASTCHESTER SCHOOL DISTRICT PARTNERED WITH US TO BEGIN PROVIDING THEIR ONSITE CHILD CARE NEEDS. OUR TEEN LEADERS AND YOUTH & GOVERNMENT PROGRAMS CONTINUE TO THRIVE IN 2021. ONCE AGAIN, OUR TEAM HAD A STRONG SHOWING IN THE ALBANY MOCK LEGISLATIVE SESSION WHILE VIRTUAL. 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 2021 VOLUNTEERS SERVED IN VARIOUS CAPACITIES, INCLUDING BOARD AND COMMITTEE SERVICE, FACILITY VOLUNTEERS, FUNDRAISER/EVENT HELPERS, AND SERVICE PROJECT PARTICIPANTS. OUR VOLUNTEERS, WHICH INCLUDED CORPORATE EXECUTIVES, SENIORS, TEENS, AND YOUTH, STRENGTHEN OUR MISSION OF PROMOTING SOCIAL RESPONSIBILITY. 4628439 1 1 0 0 0 0 0 0 0 0 1 0 0 0 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 13 0 1 215 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 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 ANA MARIA IRAZABEL BOARD OF GOVERNOR 1.00 X 0 0 0 ANDREW MORZELLO BOARD OF GOVERNOR 3.00 X X 0 0 0 CHARLES GOLDBERGER IMMEDIATE PAST CHAIR 1.00 X X 0 0 0 ELI GORDON BOARD OF GOVERNOR (OUTGOING) 1.00 X 0 0 0 HARRY SINGH SECRETARY 3.00 X 0 0 0 HEIDI DAVIDSON BOARD OF GOVERNOR (OUTGOING) 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 CHAIR 6.00 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 0 0 0 RALPH E PENNY BOARD OF GOVERNOR 1.00 X 0 0 0 RAY PLANELL BOARD OF GOVERNOR (OUTGOING) 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 WILLIAM MACINTOSH BOARD OF GOVERNOR (OUTGOING) 3.00 X X 0 0 0 BONNIE FOGARTY EXECUTIVE DIRECTOR 40.00 X 112943 0 40082 CYNTHIA DELFINO CEO/PRESIDENT 40.00 X 261828 0 19528 THERESA ALARI CONTROLLER 40.00 X 70817 0 10492 445588 0 70102 2 0 1 0 SCULLY CONSTRUCTION LLC 141 LAFAYETTE AVENUE NORTH WHITE PLAINS NY 10603 CONTRUCTION WORK 418355 MAIER MARKEY & JUSTIC LLP 2 LYON PLACE WHITE PLAINS NY 10601 OUTSOURCED CFO 176133 MCCULLOUGH GOLDBERGER & STAUDT LLP 1311 MAMARONECK AVE SUITE 340 WHITE PLAINS NY 10605 LEGAL SERVICES 173478 3 48302 2679636 970847 3698785 PROGRAM FEES 900099 3930287 3930287 REGISTRATION FEES 713940 45114 45114 3975401 45873 45873 9406 0 9406 9406 9406 823615 10531641 710300 2953461 113315 7578180 7691495 7578180 113315 10630 48302 22563 -11933 -11933 15409027 11553581 0 156661 133696 133696 515688 436634 63790 15264 2216219 1876473 274146 65600 12992 11000 1607 385 201624 170715 24941 5968 188188 159339 23279 5570 60814 51762 7242 1810 28500 24258 3394 848 13482 13482 499205 429160 55042 15003 9769 7342 1075 1352 219400 184649 26977 7774 509744 479516 24391 5837 92078 77962 11390 2726 17901 15157 2214 530 146144 127730 18414 236307 206532 29775 225257 177958 47299 NATIONAL DUES 37205 29827 6335 1043 EQUIPMENT EXPENSES 37057 28729 7324 1004 5401270 4628439 642117 130714 323916 1912517 59796 49841 337823 109992 12717 24752 4597916 1499161 5858249 3098755 286043 5462002 6878544 10657859 1689726 338281 4264360 197446 649511 348083 38291 6951680 574018 X -85017 10083841 11881 0 -73136 10083841 6878544 10657859 X 10007757 20375 128845 X X 0 1 X 1 0 X 379608 451459 380961 497769 3698785 5408582 379608 451459 380961 497769 3698785 5408582 139983 5268599 124854 130011 56119 32523 55279 398786 69629 38702 20200 10630 139161 5946529 23860519 0.88600 0.70110 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: VENDING MACHINE - 2017 AMOUNT: $ 7,273. 2018 AMOUNT: $ 7,645. 2019 AMOUNT: $ 3,336. OTHER INCOME - 2017 AMOUNT: $ 2,134. 2018 AMOUNT: $ 412. 2019 AMOUNT: $ 2,989. INSURANCE PROCEEDS - 2017 AMOUNT: $ 22,047. 2018 AMOUNT: $ 17,145. GROSS INCOME FUNDRAISING EVENTS - 2017 AMOUNT: $ 38,175. 2018 AMOUNT: $ 13,500. 2019 AMOUNT: $ 13,875. 2021 AMOUNT: $ 10,630. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 415983 415983 1867190 1287279 579911 2046473 175714 1870759 268270 36168 232102 3098755 POST RETIREMENT BENEFIT OBLIGATION 38291 38291 X 15441069 20375 5000 25375 15415694 13482 -20149 -6667 15409027 5412937 5000 20149 25149 5387788 13482 13482 5401270 PART X, LINE 2: THE YMCA BELIEVES IT HAD NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2021 AND 2020 IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION ("ASC") 740, WHICH PROVIDES STANDARDS FOR ESTABLISHING AND CLASSIFYING ANY TAX PROVISIONS FOR UNCERTAIN TAX POSITIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSE -20,149. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSE 20,149. GOLF OUTING 58932 48302 10630 22563 58932 48302 10630 22563 22563 -11933 1 SCHOLARSHIPS 81 133696 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 211828 0 50000 0 0 0 6938 0 12590 0 281356 0 0 0 BONNIE FOGARTY EXECUTIVE DIRECTOR 102943 0 10000 0 0 0 3138 0 36944 0 153025 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 $176,133 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: GAIN/(LOSS) ON INTEREST RATE SWAP AGREEMENTS 40,359. POSTRETIREMENT BENEFIT LIABILITY ADJUSTMENT 88,486. FORM 990, PART XI, LINE 2C: THE PROCESS OF OVERSEEING THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM PRIOR YEAR.