2021-10-13T23:12:16-05:00 2020-12-31 113518842 MARKS PANETH LLP 4 MANHATTANVILLE ROAD PURCHASE NY 10577 990 2020-01-01 131740518 YMCA OF CENTRAL AND NORTHERN WESTCHESTER NY INC YMCA 9149498030 148 HAMILTON AVE WHITE PLAINS NY 10601 CYNTHIA DELFINO PRESIDENT/CEO 9149498030 2021-09-29 1 CYNTHIA DELFINO 999009999 SCOTT M BRENNER P01247233 9145249000 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z CYNTHIA DELFINO 148 HAMILTON AVE WHITE PLAINS NY 10601 5012350 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 17 190 17 0 0 380961 497769 4109463 4402948 22488 -100166 1528670 23201 6041582 4823752 0 0 0 0 3344067 2525275 0 0 98383 2374544 1797152 5718611 4322427 322971 501325 5235351 6878544 5626740 6951680 -391389 -73136 X SEE SCHEDULE O 0 0 1730365 2998295 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 150 CHILDREN, AGES 6 WEEKS TO 5, AT TWO SITES NORTH SALEM AND WHITE PLAINS, NY. OUR UNIVERSAL PRE-K IS IN PARTNERSHIP WITH THE WHITE PLAINS SCHOOL DISTRICT. OUR SCHOOL AGE CHILD CARE PROGRAM SERVE MORE THAN 500 CHILDREN EVERY DAY IN BEFORE & AFTER SCHOOL PROGRAMS IN MAHOPAC, NORTH SALEM, EDGEMONT, 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 A STEM ENRICHMENT, WITH A FOCUS ON LITERACY. 1313537 740939 HEALTHY LIVING - WE ARE LIVING THROUGH AN UNPRECEDENTED MOMENT IN TIME, BUT WHAT GIVES ME HOPE IS OUR EQUALLY UNPRECEDENTED COMMITMENT TO RESPONDING TO THE NEEDS OF OUR REGION. IN 2020 OUR TEAM EVOLVED FROM YOUTH DEVELOPMENT PROFESSIONALS TO PANDEMIC HEROES 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 OFFICIAL DECLARATION OF COVID-19 AS A GLOBAL PANDEMIC, THE YMCA CNW OPENED ITS DOORS TO SERVE CHILDREN AND FAMILIES. WE WERE THE SAFE 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 IN PUTNAM VALLEY, NY RAN A VERY SUCCESSFUL 11 WEEK CAMP PROGRAM. WHILE A BIT SMALLER IN THE USUAL NUMBER OF CAMPERS WE HAD AN INCREDIBLE IMPACT ON THE CHILDREN WHO HAD SPENT MANY MONTHS LEARNING AT HOME. THEY COULD PLAY, GET FRESH AIR AND FEEL LIKE A KID AGAIN. WE ARE PROUD TO REPORT THAT WE HAD NO COVID-19 CASES. OUR SAFETY PROTOCOLS WORKED VERY WELL.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 GUIDANCE. THE TEAM WAS PROUD TO BE A PART OF THE SOLUTION.IN 2020 WE OPENED A BEAUTIFUL NEW EARLY LEARNING CENTER AT 148 HAMILTON AVENUE IN WHITE PLAINS. UTILIZING THE PROCEEDS FROM THE SALE OF OUR FORMER BUILDING WE CAN NOW 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 REMAINS STRONG. OUR AFTER SCHOOL PROGRAMS ACROSS OUR SERVICE AREA DRAMATICALLY CHANGED IN 2020. WE HAVE IN YEARS PAST PROVIDED TRADITIONAL 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 STUDENT AND THE Y WOULD SUPERVISE THEIR ONLINE STUDY AND PROVIDE HELP WHERE NEEDED.OUR TEEN LEADERS AND YOUTH & GOVERNMENT PROGRAMS CONTINUED TO THRIVE IN 2020. WHILE THEY MAY HAVE LOOKED A LITTLE DIFFERENT, THEY GAVE MEANINGFUL DEVELOPMENT AND LEARNING EXPERIENCES TO THOSE WHO PARTICIPATED.THE SALE OF OUR PROPERTY IN WHITE PLAINS, NY NOW ALLOWS US THE FLEXIBILITY TO INVEST IN CURRENT PROPERTIES, BUILD PROGRAMS AND STRENGTHEN OUR IMPACT. FOCUSING ON YOUTH DEVELOPMENT, OUR ASSOCIATION WITH SEVERAL LOCATIONS WILL CONTINUE TO GROW AND SERVE. 693435 546128 SOCIAL RESPONSIBILITY - WITH OUR DOORS OPEN TO ALL, WE WORK EVERY DAY TO CONNECT PEOPLE FROM ALL BACKGROUNDS AND SUPPORT THOSE WHO NEED US MOST. DURING 2020, VOLUNTEERS SERVED IN A VARIETY OF 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. 3737337 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 12 0 1 190 1 0 0 0 0 0 0 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 RUBINO PRESIDENT AND CEO 9142872021 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 TREASURER 3.00 X X 0 0 0 CHARLES GOLDBERGER CHAIR 6.00 X X 0 0 0 ELI GORDON BOARD OF GOVERNOR 1.00 X 0 0 0 HEIDI DAVIDSON BOARD OF GOVERNOR 1.00 X 0 0 0 JOSE TAVARES BOARD OF GOVERNOR 1.00 X 0 0 0 MARIA TRUSA BOARD OF GOVERNOR 1.00 X 0 0 0 MARK IANNUCCI 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 BOARD OF GOVERNOR 1.00 X 0 0 0 RALPH E PENNY BOARD OF GOVERNOR 1.00 X 0 0 0 RAY PLANELL 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 WILLIAM MACINTOSH SECRETARY 3.00 X X 0 0 0 BONNIE FOGARTY BRANCH DIRECTOR 40.00 X 92168 0 35124 CYNTHIA DELFINO CEO/PRESIDENT 40.00 X 203710 0 17357 THERESA ALARI CONTROLLER 40.00 X 73515 0 13440 369393 0 65921 1 0 1 0 SCULLY CONSTRUCTION LLC 141 LAFAYETTE AVENUE NORTH WHITE PLAINS NY 10603 CONTRUCTION WORK 1285764 MAIER MARKEY & JUSTIC LLP 2 LYON PLACE WHITE PLAINS NY 10601 OUTSOURCED CFO 183285 2 271625 226144 497769 PROGRAM FEES 713990 2263131 2263131 REIMBURSED EXPENSES 900099 2109304 2109304 REGISTRATION FEES 713940 30513 30513 4402948 9322 9322 23201 0 23201 23201 23201 79110 71012 117586 8098 -117586 -109488 -117586 8098 4823752 4285362 0 40621 443232 374370 47449 21413 1700849 1478701 185645 36503 13004 9570 2472 962 219171 189256 23921 5994 149019 128678 16273 4068 78264 67854 8265 2145 28750 23429 4580 741 2499 2499 273334 222745 43546 7043 2346 2024 258 64 262210 223550 31592 7068 466602 426590 32010 8002 8103 6997 885 221 7808 6742 853 213 150793 131793 19000 142265 124340 17925 224125 195885 28240 EQUIPMENT EXPENSES 109291 94373 11934 2984 NATIONAL DUES 35251 30440 3849 962 BAD DEBT EXPENSE 5511 5511 4322427 3737337 486707 98383 222024 323916 10142 59796 518663 337823 22753 12717 7121103 1262854 4134915 5858249 326854 286043 5235351 6878544 1040579 1689726 202482 4217577 4264360 32767 649511 133335 348083 5626740 6951680 X -407751 -85017 16362 11881 -391389 -73136 5235351 6878544 X 501325 -1322 -181750 X X 0 1 X 1 0 X 657805 379608 451459 380961 497769 2367602 657805 379608 451459 380961 497769 2367602 250148 2117454 133438 124854 130011 56119 32523 476945 47247 69629 38702 20200 175778 3020325 26408376 0.70110 0.74550 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: VENDING MACHINE - 2016 AMOUNT: $ 7,905. 2017 AMOUNT: $ 7,273. 2018 AMOUNT: $ 7,645. 2019 AMOUNT: $ 3,336. OTHER INCOME - 2016 AMOUNT: $ 103. 2017 AMOUNT: $ 2,134. 2018 AMOUNT: $ 412. 2019 AMOUNT: $ 2,989. INSURANCE PROCEEDS - 2016 AMOUNT: $ 9,087. 2017 AMOUNT: $ 22,047. 2018 AMOUNT: $ 17,145. GROSS INCOME FUNDRAISING EVENTS - 2016 AMOUNT: $ 30,152. 2017 AMOUNT: $ 38,175. 2018 AMOUNT: $ 13,500. 2019 AMOUNT: $ 13,875. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 415983 415983 1830673 143731 1686942 2008716 1082955 925761 268270 36168 232102 2597461 2597461 5858249 POST RETIREMENT BENEFIT OBLIGATION 53955 INTEREST RATE SWAP OBLIGATION 294128 348083 X 4824931 -1322 5000 3678 4821253 2499 2499 4823752 4324928 5000 5000 4319928 2499 2499 4322427 PART X, LINE 2: THE YMCA BELIEVES IT HAD NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2020 AND 2019 IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION ("ASC") 740, WHICH PROVIDES STANDARDS FOR ESTABLISHING AND CLASSIFYING ANY TAX PROVISIONS FOR UNCERTAIN TAX POSITIONS. X X X 0 0 0 0 0 0 0 0 0 CYNTHIA DELFINO CEO/PRESIDENT 203710 0 0 0 0 0 6240 0 11117 0 221067 0 0 0 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 $183,285 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 -226,591. POSTRETIREMENT BENEFIT LIABILITY ADJUSTMENT 44,841. FORM 990, PART XI, LINE 2C: THE PROCESS OF OVERSEEING THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM PRIOR YEAR.