2021-06-30T22:00:33-05:00 2020-12-31 410746749 Cliftonlarsonallen LLP 610 W Germantown Pike Suite 400 Plymouth Meeting PA 19462 990 2020-01-01 231243965 Greater Philadelphia Young Men's Christian Association GREA 2159633700 400 FAYETTE STREET 250 CONSHOHOCKEN PA 19428 Shaun Elliott Chief Executive Officer 2021-06-30 true Shaun Elliott 999009999 William A Loughery P01603932 2156433900 2020 2022-09-23 18:48:47Z Shaun Elliott 400 FAYETTE STREET 250 CONSHOHOCKEN PA 19428 90294763 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. 32 32 4696 800 0 0 9757492 28886487 91110094 42898071 -203293 -437040 404604 438278 101068897 71785796 6324368 2359255 0 59399746 35130630 0 719034 35272920 24094350 100997034 61584235 71863 10201561 190173819 201661295 69878292 74012784 120295527 127648511 The Greater Philadelphia YMCA works to connect people to healthier lives through three areas of focus: Healthy Living, Social Responsibility and Youth Development. 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, and during a Pandemic, continued to provide over $2 million in financial assistance to people who otherwise could not afford membership and programming. false false 38094674 1983512 24900360 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 through 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 mindfulness to help participants establish healthier physical, emotional and social habits. 16297845 193600 17028460 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. While schools were operating virtually, the YMCA partnered with several local school districts and created the Y Student Support Centers to guide small groups of children on their remote learning school assignments, enjoy enrichment and physical activities while still following socially distancing protocols. 2132750 182143 969251 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. During the pandemic, the YMCA delivered critical services throughout the communities it serves, such as childcare relief for essential workers, blood drives and food distribution to children and families in need. The YMCA partnered with City of Philadelphia Department of Parks and Recreation to expand the impact of the program PlayStreets to provide structured learning and safe summer programming to more than 9,000 youth of inner-city Philadelphia. YMCA also offers college readiness, career readiness, 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. 56525269 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 49 0 4696 true false false false false false true true false false false false false X 32 32 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 Neely Rosen 2159633727 400 FAYETTE STREET SUITE 250 CONSHOHOCKEN PA 19428 J George Sweeney Secretary 3.0 X X 0 0 0 Kenneth Zekavat Treasurer 3.0 X X 0 0 0 Lisa R Jacobs Vice-Chair 3.0 X X 0 0 0 Raymond D Lukas Chair 4.0 X X 0 0 0 Thomas Shoemaker Vice-Chair 3.0 X X 0 0 0 Albert A Fox Director 3.0 X 0 0 0 Bill Emerson Director 3.0 X 0 0 0 Brian Lobley Director 3.0 X 0 0 0 Christopher Neuman Director 1.0 X 0 0 0 Christopher Smith Director 3.0 X 0 0 0 Daniel R Tropeano Director 3.0 X 0 0 0 Dianne L Semingson Director 3.0 X 0 0 0 Janet R Ellison Director 1.0 X 0 0 0 Jeff Entin Director - Left Dec 2020 1.0 X 0 0 0 Jeff Stauffer Director 3.0 X 0 0 0 Jeffrey A Lutsky Director 3.0 X 0 0 0 Kenneth R Garrett Director 3.0 X 0 0 0 Kevin Christman Director 1.0 X 0 0 0 Kevin Smith Director 1.0 X 0 0 0 Lee James Woolley Director 3.0 X 0 0 0 Marc J Armstrong Director 1.0 X 0 0 0 Mark Dungan Director 1.0 X 0 0 0 Matthew Manders Director 1.0 X 0 0 0 Matthew Stitt Director 1.0 X 0 0 0 Peter Grollman Director 1.0 X 0 0 0 Quinetta Roberson Director 1.0 X 0 0 0 Raymond Mayo Director 1.0 X 0 0 0 Raymond Pennacchia Director 1.0 X 0 0 0 Richard G Webster Jr Director 1.0 X 0 0 0 Robert Worley Director 1.0 X 0 0 0 Sean Murray Director 1.0 X 0 0 0 Thomas A Decker Esq Director 3.0 X 0 0 0 Thomas J Bender Jr Esq Director 1.0 X 0 0 0 Neely Rosen Chief Financial Officer 50.0 X 217711 0 8885 Shaun Elliott Chief Executive Officer 50.0 X 408492 0 39673 Christopher Tomlin Vice President Financial Development 50.0 X 190465 0 29468 John Griffin Vice President of Operations - Left Oct 2020 50.0 X 150674 0 35793 Joseph Collins Chief Operating Officer - Left Nov 2020 50.0 X 222880 0 33822 Amy Molnar Vice President Business Intelligence 50.0 X 132659 0 16445 Lauren Bacigalupi Chief Marketing Officer 50.0 X 144410 0 24163 Mark Morrison Vice President of Information Technology 50.0 X 142500 0 17559 Tyneeha Rivers Chief Human Resource Officer - Left Sep 2020 50.0 X 168768 0 4025 Zaffero Poehlmann Vice President of Operations 50.0 X 148152 0 25204 1926711 0 235037 17 false true false JJ White Inc 5500 Bingham Street Philadelphia PA 19120 Construction 2455149 James Morrissey Inc 9119 Frankford Avenue Philadelphia PA 19114 Construction 2110114 Keystone 402 Fayette LLC 125 E Elm Street Suite 400 Conshohocken PA 19428 Building Rental 375279 Deep Run Aquatic Services Inc 1823 DEEP RUN ROAD Pipersville PA 18947 Pool Services 347302 I76 Solutions 676 E Germantown Pike Plymouth Meeting AL 19462 Marketing 337955 18 40625 0 438268 0 5200634 23206960 0 28886487 Healthy Living 900099 24900360 24900360 Youth Development 900099 17028460 17028460 Social Responsibility 900099 969251 969251 0 0 0 0 42898071 284652 284652 112133 0 162495 0 -50362 0 -50362 -50362 16025779 1523106 16148120 2122457 -122341 -599351 -721692 -721692 75266 438268 57668 17598 17598 0 0 39226 18227 20999 20999 YMCA of USA Training 900099 60771 60771 389272 0 0 389272 450043 71785796 42898071 0 1238 2359255 2359255 0 0 1337862 186467 931462 219933 26970059 25338084 1343168 288807 1894460 1827689 62631 4140 2641255 2445782 164332 31141 2286994 2104316 151060 31618 157933 119597 34374 3962 80201 60733 17456 2012 237 237 2401798 1836747 518920 46131 501932 453044 40788 8100 2847388 2704497 83247 59644 382156 353627 24332 4197 6606251 6207302 396272 2677 9760 8230 1530 0 115003 87469 18116 9418 1102799 1102799 399439 0 399439 0 6522163 6513300 7529 1334 1405400 1387653 17747 EQUIPMENT RENTAL/MAINTENANCE 1234297 1185646 46801 1850 CLEARANCES 107666 83941 22866 859 Bad Debt Expense 99565 77191 22374 MEMBERSHIP DUES 30385 11566 16328 2491 89977 70334 18923 720 61584235 56525269 4339932 719034 658792 -429030 4712100 5388092 815757 1196461 2372270 273188 0 0 0 0 0 0 0 0 275226 307463 231486243 73783332 162542246 157702911 18492685 36896991 0 0 0 0 304743 325219 190173819 201661295 9572927 5536990 0 0 2482400 2210547 54273385 53175974 0 0 0 0 2414615 8794401 0 0 1134965 4294872 69878292 74012784 117874712 124341213 2420815 3307298 0 0 0 0 0 0 120295527 127648511 190173819 201661295 X 10201561 290854 -3139431 X false true X true true true X 8420342 8805813 8935998 9757492 28886487 64806132 86154553 85410577 91047207 91110094 42898071 396620502 137637 97350 106959 139243 39226 520415 0 0 94712532 94313740 100090164 101006829 71823784 461947049 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 461947049 569545 621762 680078 714497 396785 2982667 0 569545 621762 680078 714497 396785 2982667 274231 420034 41612 17598 753475 98247 347319 316643 309492 450043 1521744 95654555 95702855 101086885 102072430 72688210 467204935 0.9887 0.9883 0.01 0.0066 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 19936.0, COLUMN B - 149787.0, COLUMN C - 228665.0, COLUMN D - 130051.0, COLUMN E - 389272.0, COLUMN F - 917711.0; DESCRIPTION - LATE FEES, COLUMN A - 44654.0, COLUMN B - , COLUMN C - , COLUMN D - 38635.0, COLUMN E - , COLUMN F - 83289.0; DESCRIPTION - YMCA OF USA TRAINING, COLUMN A - , COLUMN B - , COLUMN C - 39375.0, COLUMN D - 56649.0, COLUMN E - 60771.0, COLUMN F - 156795.0; DESCRIPTION - YMCA FEES, COLUMN A - , COLUMN B - 136248.0, COLUMN C - 48603.0, COLUMN D - 84157.0, COLUMN E - , COLUMN F - 269008.0; DESCRIPTION - REBATES & REFUNDS, COLUMN A - 33657.0, COLUMN B - 61284.0, COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 94941.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18492685 18000000 404543 0 237 36896991 15910782 2583434 0 1531 18492685 14171766 83714 1660400 0 5098 15910782 12255253 1941709 0 25196 14171766 11773819 504606 0 23172 12255253 0.981 0.019 0.0 false false 0 10896765 10896765 0 198683178 56907261 141775917 0 255789 47220 208569 0 20805175 16010672 4794503 0 845336 818179 27157 157702911 Interest Rate Swap 4294872 4294872 X 66816354 290854 -5498686 -5207832 72024186 -238390 -238390 71785796 59463370 238390 238390 59224980 2359255 2359255 61584235 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, 2020. 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 - 20476 Change in value of Interest Rate Swap - -3159907 Financial Assistance - -2359255 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Rental Expenses - -162495 Cost of Goods Sold - -18227 Special Events expenses - -57668 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental Expense - 162495 Cost of Goods Sold - 18227 Special Event expenses - 57668 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Financial Assistance - 2359255 Y-Honors 325350 309759 15591 0 0 2500 3810 9281 Mt. Laurel Golf Classic 93350 66225 27125 0 0 18413 8025 800 4 94834 62284 32550 5000 2997 2540 1477 2825 513534 438268 75266 5000 2997 23453 13312 12906 57668 17598 true SCHOLARSHIPS FOR MEMBERSHIPS & PROGRAMS 27624 2359255 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 true true X X X X false false false false false false false true false Shaun Elliott Chief Executive Officer 378492 0 30000 0 0 0 34200 0 5473 0 448165 0 448165 0 Neely Rosen Chief Financial Officer 217711 0 0 0 0 0 8178 0 707 0 226596 0 226596 0 Joseph Collins Chief Operating Officer - Left Nov 2020 222880 0 0 0 0 0 27511 0 6311 0 256702 0 256702 0 Christopher Tomlin Vice President Financial Development 190465 0 0 0 0 0 23597 0 5871 0 219933 0 219933 0 John Griffin Vice President of Operations - Left Oct 2020 150674 0 0 0 0 0 18349 0 17444 0 186467 0 186467 0 Zaffero Poehlmann Vice President of Operations 148152 0 0 0 0 0 18651 0 6553 0 173356 0 173356 0 Tyneeha Rivers Chief Human Resource Officer - Left Sep 2020 168768 0 0 0 0 0 0 0 4025 0 172793 0 172793 0 Lauren Bacigalupi Chief Marketing Officer 144410 0 0 0 0 0 19074 0 5089 0 168573 0 168573 0 Mark Morrison Vice President of Information Technology 142500 0 0 0 0 0 16966 0 593 0 160059 0 160059 0 Schedule J, Part I, Line 1a Health or social club dues or initiation fees Club Dues for Shaun Elliott , Chief Executive Officer (CEO). Payments are under the terms of Shaun Elliott's agreement and are not included in the taxable compensation because all activities are business related. 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 2020, Shaun Elliott, CEO, received a $30,000 bonus. A DELAWARE COUNTY INDUSTRIAL Development Authority 231997311 2019-09-27 55161608 Refund Series 2013A, 2013B and 2017 Bonds false false false A 1656123 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: 389272, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 389272; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in Value of Interest Rate Swap - -3159907; Net Gain on Beneficial Interests in Perpetual Trusts - 20476;