2020-11-02T15:11:56-06:00 2019-12-31 113518842 MARKS PANETH LLP 4 MANHATTANVILLE ROAD PURCHASE NY 10577 990 2019-01-01 131740518 YMCA OF CENTRAL AND NORTHERN WESTCHESTER NY INC YMCA 9149498030 250 MAMARONECK AVENUE WHITE PLAINS NY 10605 CYNTHIA DELFINO PRESIDENT/CEO 9149498030 2020-11-02 1 SCOTT M BRENNER P01247233 9145249000 65.51.91.156 2020-11-02 15:10:56 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 CB4CDA34ED1B3D8014F898AD621172B915BD67CB 2019 2021-01-29 14:40:06Z CYNTHIA DELFINO 250 MAMARONECK AVENUE WHITE PLAINS NY 10605 6264509 0 X YMCA-CNW.ORG X 1900 NY SEE SCHEDULE O 17 17 285 300 0 0 451459 380961 5395637 4109463 -16129 22488 154193 1528670 5985160 6041582 0 0 0 0 3719426 3344067 0 0 124083 2824372 2374544 6543798 5718611 -558638 322971 5049613 5235351 6075473 5626740 -1025860 -391389 X SEE SCHEDULE O 0 0 3075235 3715836 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) INCLUDE INFANT CARE, TODDLER CARE, PRESCHOOL CARE AND UNIVERSAL PRE-K FOR OVER 100 CHILDREN, AGES 6 WEEKS TO 5, AT TWO SITES (WHITE PLAINS AND NORTH SALEM, NY). OUR UNIVERSAL PRE-K IS IN CONJUNCTION WITH THE WHITE PLAINS SCHOOL DISTRICT. OUR AFTER SCHOOL PROGRAMS SERVE MORE THAN 500 CHILDREN IN THE WHITE PLAINS, SCARSDALE, SOMERS, MAHOPAC, AND NORTH SALEM SCHOOL DISTRICTS AND INCLUDE HOMEWORK HELP, TUTORING, AND A STEM ENRICHMENT PROGRAM, WITH A FOCUS ON LITERACY ENRICHMENT. THE YMCA-CNW OPERATES SUMMER CAMP PROGRAMS ATTENDED BY 1,200 EACH SUMMER. OUR TEEN PROGRAMS INCLUDE SPORTS, RECREATION AND AQUATIC PROGRAMS, A TEEN LEADERS PROGRAM AND A YOUTH & GOVERNMENT PROGRAM. 869011 23080 HEALTHY LIVING - WE STRIVE TO HELP PEOPLE AND FAMILIES BUILD AND MAINTAIN HEALTHY HABITS FOR SPIRIT, MIND AND BODY IN THEIR EVERYDAY LIVES. BY HELPING KIDS, ADULTS, FAMILIES AND SENIORS IMPROVE THEIR HEALTH AND WELL-BEING WE BUILD A STRONGER COMMUNITY. NEARLY 3950 PEOPLE (950 MEN, 900 WOMEN, 200 TEEN AND 1900 CHILDREN) USE OUR FACILITIES. THE MAIN YMCA-CNW FACILITY, LOCATED IN WHITE PLAINS, CONTAINS A FULL SERVICE FITNESS CENTER THAT INCLUDES A CARDIO CENTER, INCLUDING MACHINES WITH FULL MEDIA INTEGRATION, A NEWLY UPDATED STATE-OF-THE-ART LIFE FITNESS STRENGTH CENTER WITH A DEDICATED CIRCUIT STRENGTH ROOM, A FUNCTIONAL TRAINING AND STRETCH SPACE, AN INDOOR TRACK, GYMNASIUM AND GROUP EXERCISE STUDIO. WE OFFER OVER 60 HEALTH & WELLNESS CLASSES FOR SENIORS, ADULTS AND CHILDREN. 358850 1304559 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 2019, 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 YMCA MEMBERS, CORPORATE EXECUTIVES, SENIORS, TEENS AND YOUTH, STRENGTHEN OUR MISSION OF PROMOTING SOCIAL RESPONSIBILITY.THE YMCA RESIDENCES PROVIDED A SAFE, AFFORDABLE HOUSING FOR 140 WORKING PEOPLE, VETERANS, AND RETIREES, AND INEXPENSIVE LODGING FOR EXCHANGE STUDENTS AND VISITING INTERNS/STUDENTS. THE YMCA-CNW PROVIDED $206,259.13 IN SCHOLARSHIPS IN 2018 TO MEMBERS AND FAMILIES FOR CHILD CARE, CAMP AND MEMBERSHIPS. WE ALSO INSPIRE A SPIRT OF SERVICE; OUR MEMBERS, VOLUNTEERS, SUPPORTERS, AND STAFF DEMONSTRATE THE POWER OF WHAT WE CAN ACHIEVE BY GIVING BACK TOGETHER. 744117 559565 744117 559565 5047213 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 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 14 0 1 285 1 0 0 0 0 0 1 1 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 250 MAMARONECK AVENUE WHITE PLAINS NY 10605 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 87748 0 35807 CYNTHIA DELFINO CEO/PRESIDENT 40.00 X 195806 0 30698 THERESA ALARI CONTROLLER 40.00 X 70441 0 11698 THOMAS HAY BRANCH DIRECTOR 40.00 X 107620 0 28068 461615 0 106271 2 0 1 0 MAIER MARKEY & JUSTIC LLP 2 LYON PLACE WHITE PLAINS NY 10601 OUTSOURCED CFO 134565 1 41046 135254 204661 380961 DAYCARE 624410 2419671 2419671 CAMP REVENUES 713990 1054111 1054111 RESIDENCE RENTALS 623990 486209 486209 MEMBERSHIP DUES 713940 138519 138519 PROGRAM FEES 713990 10664 10664 289 289 4109463 11964 11964 44155 0 44155 44155 44155 207178 196654 10524 10524 10524 13875 41046 26273 -12398 -12398 22714 0 22714 22714 REIMBURSED EXPENSES 624410 1467874 1467874 VENDING MACHINE 624410 3336 3336 OTHER INCOME 624410 2989 2989 1474199 6041582 5603040 0 57581 567886 498604 55085 14197 2251218 1976569 218368 56281 91299 80160 8856 2283 233419 204942 22642 5835 200245 175815 19424 5006 78330 68774 7598 1958 28100 24672 2726 702 2957 2957 391705 343917 37996 9792 8268 7259 802 207 217950 191042 21106 5802 443725 389591 43041 11093 129461 113666 12558 3237 11738 10306 1139 293 165799 144908 20891 132375 115696 16679 212277 185530 26747 BUILDING AND GROUND EXP 255986 255986 EQUIPMENT EXPENSES 191390 168040 18565 4785 NATIONAL DUES 104483 91736 10135 2612 5718611 5047213 547315 124083 140040 222024 20328 10142 213221 518663 11364 22753 15393603 11258688 4161384 4134915 368374 326854 134902 0 5049613 5235351 930670 1040579 215590 202482 4342496 4217577 40686 32767 546031 133335 6075473 5626740 X -1060761 -407751 34901 16362 -1025860 -391389 5049613 5235351 X 322971 48073 263427 X X 0 1 X 1 0 X 788558 657805 379608 451459 519480 2796910 788558 657805 379608 451459 519480 2796910 148484 2648426 126270 133438 124854 130011 56119 570692 9038 47247 69629 38702 20200 184816 3552418 28995887 0.74550 0.74370 X 0.97900 0.01750 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 - 2015 AMOUNT: $ 9,038. 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 244996 415983 660979 10906746 1839514 9524289 3221971 1903977 1734399 169578 82387 82387 4134915 POST RETIREMENT BENEFIT OBLIGATION 65798 INTEREST RATE SWAP OBLIGATION 67537 133335 X 6086336 48073 -362 47711 6038625 2957 2957 6041582 5715292 0 5715292 2957 362 3319 5718611 PART X, LINE 2: THE YMCA BELIEVES IT HAD NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2019 AND 2018 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 2D - OTHER ADJUSTMENTS: INDIRECT FUNDRAISING EXPENSES -362. PART XII, LINE 4B - OTHER ADJUSTMENTS: INDIRECT FUNDRAISING EXPENSES 362. GOLF OUTING 54921 41046 13875 20422 5851 54921 41046 13875 20422 5851 26273 -12398 X X X 0 0 0 0 0 0 0 0 0 CYNTHIA DELFINO CEO/PRESIDENT 195806 0 0 0 0 0 19000 0 11698 0 226504 0 0 0 FORM 990, PART I, LINE 1: FOUNDED IN 1897, THE YMCA OF CENTRAL AND NORTHERN WESTCHESTER (YMCA-CNW) IS A 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 11,000 ADULTS AND YOUTH (700 DAILY) EACH YEAR FROM THREE BRANCHES LOCATED IN NEW YORK STATE: WHITE PLAINS FAMILY YMCA, COMMUNITY YMCA IN NORTH SALEM, AND CAMP COMBE IN PUTNAM VALLEY. THE YMCA OF CENTRAL AND NORTHERN WESTCHESTER HAS BEEN MEETING THE MYRIAD NEEDS OF OUR COMMUNITIES' CHILDREN AND FAMILIES FOR OVER 120 YEARS. OUR SERVICES INCLUDE: CHILD CARE AND SCHOOL-AGE CARE - YMCA-CNW PROVIDES SAFE, AFFORDABLE, QUALITY CHILD CARE PROGRAMS TO 85+ CHILDREN IN WHITE PLAINS AND IN NORTH SALEM, NY. BOTH ARE NY STATE LICENSED SITES. THE WHITE PLAINS FAMILY YMCA INFANT, TODDLER, UNIVERSAL AND PRE-KINDERGARTEN ENRICHMENT PROGRAM PROVIDES FULL AND EXTENDED DAY CARE FOR CHILDREN, 6 WEEKS TO 5 YEARS. OUR NORTH SALEM LOCATION PROVIDES CARE TO TODDLERS AND PRESCHOOLERS. SCHOLARSHIP ASSISTANCE IS PROVIDED TO THOSE WHO NEED ASSISTANCE PAYING FOR CARE. THE YMCA-CNW PROUDLY PARTNERS WITH SEVERAL SCHOOL DISTRICTS, SERVING MORE THAN 500 CHILDREN EVERY DAY IN AFTER SCHOOL PROGRAMS IN WHITE PLAINS, SCARSDALE, SOMERS, MAHOPAC, AND NORTH SALEM SCHOOL DISTRICTS. OUR PROGRAMS INCLUDE HOMEWORK HELP, TUTORING, AND A STEM ENRICHMENT PROGRAM, WITH A FOCUS ON LITERACY ENRICHMENT. CAMPS - THE YMCA-CNW'S CAMP COMBE IS A TRADITIONAL YMCA CAMPGROUNDS LOCATED IN PUTNAM VALLEY, NY, THAT OFFERS AN IMPRESSIVE ARRAY OF CAMP PROGRAMS INCLUDING MINI CAMP (OUR PRESCHOOL SUMMER CAMP), BIG CAMP, THEATER ARTS CAMP, VISUAL ARTS CAMP, LEGO ROBOTICS, MINECRAFT CAMPS, COOKING CAMP, ADVENTURE BOUND PROGRAMS AND SERVICE CORPS COMMUNITY SERVICE CAMP, PLUS COUNSELOR-IN-TRAINING, JUNIOR COUNSELOR, AND JUNIOR LIFEGUARD PROGRAMS. WE ALSO OPERATE AN INCLUSION CAMP FOR CHILDREN WITH DISABILITIES, INCLUDING ADD, ADHD, COGNITIVE IMPAIRMENTS, SOCIAL AND BEHAVIORAL ISSUES, AND PHYSICAL IMPAIRMENTS. IN ADDITION, THE YMCA-CNW RUNS DAY CAMPS AT ITS VARIOUS LOCATIONS, INCLUDING ITS MAIN FACILITY IN WHITE PLAINS. SCHOLARSHIP ASSISTANCE IS PROVIDED TO THOSE WHO NEED ASSISTANCE PAYING FOR CAMP. TEEN PROGRAMS - OUR TEEN PROGRAMS INCLUDE VARIOUS SPORTS, RECREATION AND AQUATIC PROGRAMS, A TEEN LEADERS PROGRAM AND A YOUTH & GOVERNMENT PROGRAM. RESIDENCE - THE YMCA RESIDENCES PROVIDE A CARING, SAFE HOME FOR 140 PEOPLE ON ANY GIVEN DAY -- WORKING PEOPLE, VETERANS, RETIREES, INTERNS, AND STUDENTS. DURING 2019 THE RESIDENCE PROGRAM ENDED. HOUSING ACTION COUNCIL, A LOCAL NON PROFIT, HELPED TO PLACE RESIDENTS IN NEW HOUSING SITUATIONS THROUGHOUT THE YEAR. GYM FACILITIES - THE MAIN YMCA-CNW FACILITY, LOCATED IN WHITE PLAINS, CONTAINS A FULL SERVICE FITNESS CENTER THAT INCLUDES A CARDIO CENTER, EXERCISE MACHINES WITH FULL MEDIA INTEGRATION, A NEWLY UPDATED STATE-OF-THE-ART LIFE FITNESS STRENGTH CENTER WITH DEDICATED CIRCUIT STRENGTH ROOM, A FUNCTIONAL TRAINING AND STRETCH SPACE, AN INDOOR TRACK, GYMNASIUM AND A GROUP EXERCISE STUDIO. WE ALSO OFFER PERSONAL TRAINING. THESE SERVICES ENDED JUNE 30, 2019. HEALTH & WELLNESS CLASSES - THE YMCA-CNW OFFERS A WIDE VARIETY OF FITNESS CLASSES, INCLUDING BODY CONDITIONING, BOOT CAMP, HATHA YOGA, SPINNING, ZUMBA AND MORE. THESE SERVICES ENDED JUNE 30, 2019. FORM 990, PART VI, SECTION A, LINE 3 THE SERVICES CUSTOMARILY PERFORMED BY CFO WERE OUTSOURCED TO MAIER MARKEY AND JUSTIC LLP, WHO WERE PAID $92,085 FOR THOSE SERVICES. 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. 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 THE ORGANIZATION MAKES ITS FORM 990 AND FORM 1023 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION, FORM 990, FORM 1023, AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST TO THE PRESIDENT/CEO. FORM 990, PART XI, LINE 9: GAIN/(LOSS) ON INTEREST RATE SWAP AGREEMENTS -202,439. POSTRETIREMENT BENEFIT LIABILITY ADJUSTMENT 465,866. FORM 990, PART XI, LINE 2C: THE PROCESS OF OVERSEEING THE AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANT HAS NOT BEEN CHANGED FROM PRIOR YEAR.