2020-08-28T11:25:49-05:00 2019-12-31 231980475 KREISCHER MILLER 100 WITMER ROAD SUITE 350 HORSHAM PA 190442369 990 2019-01-01 231365994 YMCA OF GREATER BRANDYWINE YMCA 6106439622 ONE EAST CHESTNUT STREET WEST CHESTER PA 19380 DENISE L DAY PRESIDENT & CHIEF EXECUTIVE OFFICER 6106439622 2020-08-20 1 CHRISTOPHER M PEKULA P00734965 2154414600 64.55.30.226 2020-08-20 10:40:41 ED P 53E9ECDD8749ACF5AA2CFEC8BBAA20E901D428B8 F59162E002205A48673446EE794B2785A301B3FD 2019 2021-01-29 14:40:06Z DENISE L DAY ONE EAST CHESTNUT STREET WEST CHESTER PA 19380 55174312 0 X WWW.YMCAGBW.ORG X 1892 PA SEE SCHEDULE O 28 28 2852 5549 0 0 2003200 1740527 43790226 45650351 718761 391810 438270 629955 46950457 48412643 3480400 3381039 0 0 26352741 27237905 0 0 683159 16981393 17115837 46814534 47734781 135923 677862 81108190 81469952 39303682 38725780 41804508 42744172 X SEE PAGE 1, PART 1, NUMBER 1 AND SCHEDULE O FOR ORGANIZATION'S MISSION STATEMENT. 0 0 9515211 665508 12303496 CHILDCARE - OUR YMCA IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. WE BELIEVE THAT ALL KIDS DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THAT'S WHY WE HELP YOUNG PEOPLE CULTIVATE THE VALUES, SKILLS, AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH, AND EDUCATIONAL ACHIEVEMENT. OUR YMCA PROGRAMS SUCH AS CAMP, SCHOOL AGED CHILDCARE AND PRESCHOOL PROGRAM, OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL, AND EMOTIONAL GROWTH. EXPENSES INCLUDE SUBSIDIES AND DIRECT FINANCIAL ASSISTANCE THAT MAKE PARTICIPATION POSSIBLE FOR THE YOUNG PEOPLE WE ENGAGE. 10167082 2124090 26642748 YMCA MEMBERSHIP - THE YMCA IS A MEMBERSHIP ORGANIZATION THAT INVITES ALL PEOPLE TO JOIN AND BUILD A HEALTHY SPIRIT, MIND, AND BODY. IN 2019 THE YMCA HAD OVER 70,000 MEMBERS OF ALL AGES. WE ARE A VALUES-BASED ORGANIZATION THAT ENCOURAGES OUR MEMBERS AND ALL WHO PARTICIPATE IN YMCA PROGRAMS AND SERVICES TO DEVELOP MORAL AND ETHICAL BEHAVIOR, SELF-ESTEEM, AND LEADERSHIP. THE LARGEST YMCA MEMBERSHIP TYPE IS THE FAMILY CATEGORY. WE GIVE FAMILIES A SAFE, RELIABLE, AND AFFORDABLE PLACE TO GO. RECREATIONAL OPPORTUNITIES SUCH AS FAMILY NIGHTS AND PARENT-TEEN FITNESS CLASSES, FAMILY MARTIAL ARTS, AND NUMEROUS SPECIAL EVENTS LET FAMILIES RELAX AND ENJOY EACH OTHER. YMCA PROGRAMS SUCH AS ADVENTURE GUIDES HELP PEOPLE GROW AS RESPONSIBLE MEMBERS OF FAMILIES. YMCA MEMBERSHIP PROVIDES CHILDREN AND THEIR PARENTS WITH ACTIVITIES THAT FOSTER UNDERSTANDING AND COMPANIONSHIP. 7911361 1146598 YMCA HEALTH & FITNESS - THE Y IS A LEADING VOICE ON HEALTH AND WELL-BEING. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH, AND FOSTER CONNECTIONS THROUGH FITNESS, SPORTS, FUN, AND SHARED INTERESTS. AS A RESULT, PEOPLE IN OUR COMMUNITY ARE RECEIVING THE SUPPORT, GUIDANCE, AND RESOURCES THEY NEED TO ACHIEVE GREATER HEALTH IN SPIRIT, MIND, AND BODY. THIS IS PARTICULARLY IMPORTANT AS OUR NATION STRUGGLES WITH AN OBESITY CRISIS, FAMILIES STRUGGLE WITH WORK/LIFE BALANCE, AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE, AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES, AND INCOME LEVELS. 13148755 591441 6297109 YMCA AQUATICS - YMCA AQUATICS PROGRAMS ARE PART OF THE YMCA'S OVERALL GOAL OF BUILDING HEALTHY SPIRIT, MIND, AND BODY. IN ADDITION TO PROVIDING SPECIFIC SWIMMING AND WATER SAFETY SKILLS, WE PROMOTE GOOD HEALTH THROUGH REGULAR EXERCISE. WE ALSO PROMOTE TEAMWORK, SELF-CONFIDENCE, AND LEADERSHIP. IN 2019, WE PROVIDED AQUATICS PROGRAMS FOR OVER 7,000 INDIVIDUALS, INFANTS THROUGH SENIORS. THESE PROGRAMS ARE OFFERED AT FEES AFFORDABLE TO THE COMMUNITY AT LARGE, WITH FINANCIAL ASSISTANCE FOR THOSE WHO CANNOT AFFORD THE FULL FEE. ADDITIONALLY, THE YMCA OFFERS A FREE WATER SAFETY WEEK CALLED SPLASH WHERE HUNDREDS OF LOW-INCOME YOUTH THROUGH OUR SERVICE AREA PARTICIPATED.YMCA YOUTH - YMCA YOUTH AND TEEN PROGRAMS HELP KIDS DEVELOP SELF-ESTEEM AND GOOD VALUES, INCLUDING COOPERATION, RESPECT FOR THE BODY, GOOD CITIZENSHIP, AND A STRONG WORK ETHIC. THOUSANDS OF CHILDREN PARTICIPATED IN YMCA YOUTH RECREATION PROGRAMS IN 2019. YOUTH SPORTS FOCUS ON THE FULL AND EQUAL PARTICIPATION OF ALL; EVERY CHILD PLAYS IN EVERY GAME. YMCA YOUTH SPORTS PROGRAMS ALSO HELP TO STRENGTHEN FAMILIES. PARENTS COACH TEAMS AND TURN OUT, OFTEN WITH BROTHERS AND SISTERS, TO WATCH KIDS PLAY. YOUNG PEOPLE PARTICIPATING IN SPORTS BUILD LIFELONG POSITIVE ATTITUDES, HABITS OF HEALTHY EXERCISE, AND LEARN WAYS TO HAVE FUN AS ADULTS. TEEN ACTIVITIES ARE AMONG THE MOST IMPORTANT PROGRAMS OFFERED BY THE YMCA, PROVIDING ADOLESCENTS WITH STRUCTURE AND ACTIVITIES PARTICULARLY DURING AFTER- 13148755 591441 6297109 40742409 1 1 0 0 0 0 0 0 1 1 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 1 0 1 1 0 0 0 0 0 0 0 0 1 45 0 1 2852 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 28 28 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 PA X YMCA OF GREATER BRANDYWINE 6106439622 ONE EAST CHESTNUT STREET WEST CHESTER PA 19380 X AL FULLER MEMBER, BR BOARD CHAIR 1.00 X 0 0 0 BRENDA ALLEN MEMBER 1.00 X 0 0 0 BRIDGET THERRIAULT MEMBER 1.00 X 0 0 0 CHARMAINE ROCHESTER MEMBER 1.00 X 0 0 0 DARYL THOMAS MEMBER, TREASURER 3.00 X X 0 0 0 DAVE MILLS MEMBER, WC BOARD CHAIR 1.00 X 0 0 0 DENISE LINDSAY MEMBER, UM BOARD CHAIR 1.00 X 0 0 0 DON TOUHEY MEMBER 1.00 X 0 0 0 DONNA PHILLIPS MEMBER 1.00 X 0 0 0 DONNA URIAN MEMBER, SECRETARY 3.00 X X 0 0 0 JAMES T HORN MEMBER, VICE CHAIR 3.00 X X 0 0 0 JAY BELLWOAR MEMBER 1.00 X 0 0 0 JIM MERCANTE MEMBER, KT BOARD CHAIR 1.00 X 0 0 0 JOSEPH J VISCUSO MEMBER 1.00 X 0 0 0 KEN GODDU MEMBER, BOARD CHAIR 5.00 X X 0 0 0 MEREDITH SADOULET MEMBER 1.00 X 0 0 0 MIGUEL ALBAN MEMBER 1.00 X 0 0 0 PATTI BRENNAN MEMBER 1.00 X 0 0 0 RANDY SCHAUER MEMBER, LV BOARD CHAIR 1.00 X 0 0 0 RICH LUZZI MEMBER 1.00 X 0 0 0 ROBERT E RIGG MEMBER 1.00 X 0 0 0 ROBERT SHOPE MEMBER 3.00 X 0 0 0 SANDRA KNAPP MEMBER, EXEC COMMITTEE AT LARGE 3.00 X X 0 0 0 STEVE HOLMAN MEMBER 1.00 X 0 0 0 TIFFANY MCPEAK MEMBER, JV BOARD CHAIR 1.00 X 0 0 0 TOM HOGAN MEMBER 1.00 X 0 0 0 TRISH FAIDIGA MEMBER 1.00 X 0 0 0 WILLIAM HARRELL MEMBER 1.00 X 0 0 0 DENISE L DAY PRESIDENT / CEO 50.00 X 395922 0 55408 EDWARD KEYS CFO 50.00 X 207777 0 22807 ANDREA YOUNDT COO (FORMER) 50.00 X 250632 0 28367 JAMES PARO CIO, SVP 50.00 X 140756 0 17067 GERARD LEVINSKY SENIOR DIRECTOR 50.00 X 131508 0 28714 HELEN FLANDERS REGIONAL VP 50.00 X 137914 0 22492 PATRICIA CAMPBELL VP MISSION ADVANCEMENT 50.00 X 135994 0 6770 THERESA EDGAR REGIONAL VP 50.00 X 126571 0 20652 1527074 0 202277 8 0 1 0 ANGELEE CLEAN LLC 4803 CARA COURT CHESTER SPRINGS PA 19425 JANITORIAL SERVICES 541955 SAFEGUARD BUSINESS SYSTEMS 515 PLYMOUTH RD PLYMOUTH MEETING PA 19462 MARKETING SERVICES 350778 KRAMER & MARKS ARCHITECTS 27 S MAIN ST AMBLER PA 19002 ARCHITECT DESIGN 156793 A POLETTO & ASSOCIATES 829 LINCOLN AVE 12 WEST CHESTER PA 19380 ROOF CONSULTATION 126310 GEORGE KRAPF JR & SONS INC 2058 CHARLESTOWN RD MALVERN PA 19355 TRANSPORTATION SERVICES 122674 6 42500 503672 1194355 183764 1740527 MEMBERSHIP 813410 25316415 25316415 PROGRAM SERVICE REVENUE 813410 20333936 20333936 45650351 285708 285708 200654 0 200654 200654 200654 6703179 6597077 106102 106102 106102 151962 503672 151962 0 9087 12630 -3543 -3543 OTHER MISCELLANEOUS REVENUE 813410 383594 383594 VENDING MACHINES 900099 49250 49250 432844 48412643 46389951 0 282165 3381039 3381039 952850 952850 21395147 18812559 2264930 317658 1328028 1130230 181829 15969 1927283 1677776 225802 23705 1634597 1357081 258342 19174 50914 36109 14072 733 3055 2167 844 44 42100 29858 11636 606 1052973 746793 291024 15156 759894 435777 62818 261299 960933 899194 57328 4411 2082956 2046585 36371 1470040 1470040 411643 411643 4461839 4332783 129056 426936 419076 7860 REPAIRS AND MAINTENANCE 2026465 1995545 30920 PROGRAM COSTS 1131358 1099356 32002 COMMUNITY RELATIONS 133982 95602 36741 1639 ORGANIZATIONAL DUES 44651 36394 6017 2240 2056098 1796842 238731 20525 47734781 40742409 6309213 683159 9611 8600 7118472 7537757 461086 386402 832780 872686 365598 672718 129134228 66668691 64929165 62465537 7391478 9526252 81108190 81469952 2503412 2340502 2397039 2180166 179593 245598 30530681 29255388 3692957 4704126 39303682 38725780 X 40649695 41505082 1154813 1239090 41804508 42744172 81108190 81469952 X 677862 1228977 -967175 X X 0 1 X 1 0 X 4494783 3143025 1923231 2003200 1740527 13304766 44632963 44028663 43240386 43836700 45659438 221398150 49127746 47171688 45163617 45839900 47399965 234702916 1665477 203040 244694 1122825 1325549 4561585 0 1665477 203040 244694 1122825 1325549 4561585 230141331 140090 643301 803641 587411 486362 2660805 140090 643301 803641 587411 486362 2660805 572135 120985 73033 90777 432844 1289774 49839971 47935974 46040291 46518088 48319171 238653495 0.96430 0.96810 0.01110 0.01020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 444196 211075 655271 650951 -206755 444196 497444 153507 650951 443733 53711 497444 513770 13634 -83671 443733 0.00000 1.00000 0.00000 0 0 4076190 4076190 109118749 53171985 55946764 15330107 13496706 1833401 609182 609182 62465537 SWAP LIABILITY 4704126 4704126 X 46317205 1228977 56624 1285601 45031604 3381039 3381039 48412643 44366372 12630 12630 44353742 3381039 3381039 47734781 PART IV, LINE 2B: CUSTODIAL ACCOUNTS ARE FOR VOLUNTEER GROUPS THAT CANNOT HAVE THEIR OWN BANK ACCOUNT TO KEEP THE FUNDS THEY RAISE SEPERATE. THE POLICY STATES, BY LAW, THAT VOLUNTEERS CANNOT BE A CHECK SIGNOR ON THE YMCA OF GREATER BRANDYWINE'S BANK ACCOUNT. THE YMCA OF GREATER BRANDYWINE HOLDS THE MONEY RAISED BY THESE GROUPS IN THEIR OPERATING CASH ACCOUNT AND HAS THE BALANCE KEPT AS A LIABILITY. PART V, LINE 4: THE YMCA HAS A SPENDING POLICY OF APPROPRIATING FUNDS FROM ITS ENDOWMENT FUNDS AS NEEDED FOR SPECIAL PROJECTS. THE YMCA CONSIDERS THE MARKET RATE OF RETURN AND THE AMOUNT OF AVAILABLE FUNDS IN THE ENDOWMENT WHEN DETERMINING ITS ANNUAL SPENDING. IN ADDITION, THE ANNUAL SPENDING DISTRIBUTIONS FROM THE ENDOWMENT FUNDS ARE LIMITED TO 5% OF THE THREE-YEAR MOVING AVERAGE OF ITS MARKET VALUE, AS DETERMINED ON AN ANNUAL BASIS. ANY ADDITIONAL DISTRIBUTIONS REQUIRE WRITTEN CONSENT FROM THE BOARD OF DIRECTORS AND CONCURRENCE OF THE FINANCE COMMITTEE. PART X, LINE 2: THE YMCA IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACCORDINGLY, THERE IS NO PROVISION FOR INCOME TAXES. THE YMCA IS REQUIRED TO ANNUALLY FILE A RETURN OF ORGANIZATION EXEMPT FROM THE INCOME TAX (FORM 990) WITH THE INTERNAL REVENUE SERVICE (IRS). WITH FEW EXCEPTIONS, THE YMCA IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE AND LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2016. THE YMCA BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 43,994. COST OF MERCHANDISE SOLD 12,630. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANT RECLASS 3,381,039. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF MERCHANDISE SOLD 12,630. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANT RECLASS 3,381,039. GOLF OUTING 313484 231629 81855 81855 ANNUAL DINNER 332805 262698 70107 70107 1 9345 9345 655634 503672 151962 151962 151962 0 1 FINANCIAL ASSISTANCE 11254 3381039 FAIR MARKET VALUE BASED ON INCOME AND FAMILY SIZES, NON-CASH ASSISTANCE (DISCOUNTS ON MEMBERSHIP AND PROGRAM FEES) IS PROVIDED. THE VALUE IS THE DIFFERENCE BETWEEN THE CURRENT RATES AND DISCOUNTED RATES. PART I, LINE 2: YMCA OF GREATER BRANDYWINE HAS AN APPLICATION PROCESS WHERE INDIVIDUALS APPLYING FOR FINANCIAL ASSISTANCE FILL OUT THE APPLICATION AND PROVIDE FINANCIAL INFORMATION. THE ORGANIZATION THEN EVALUATES THIS INFORMATION TO FAIRLY ALLOCATE ASSISTANCE BASED ON NEED. INDIVIDUALS HAVE TO RESUBMIT/UPDATE THE INFORMATION ROUTINELY TO ENSURE THE ALLOCATION OF ASSISTANCE IS BASED ON NEED. X X X X X 0 0 0 0 0 0 0 0 0 DENISE L DAY PRESIDENT / CEO 382722 0 0 0 13200 0 40627 0 14781 0 451330 0 0 0 EDWARD KEYS CFO 207777 0 0 0 0 0 8742 0 14065 0 230584 0 0 0 ANDREA YOUNDT COO (FORMER) 178724 0 0 0 71908 0 21440 0 6927 0 278999 0 0 0 JAMES PARO CIO, SVP 140756 0 0 0 0 0 16891 0 176 0 157823 0 0 0 GERARD LEVINSKY SENIOR DIRECTOR 131508 0 0 0 0 0 15745 0 12969 0 160222 0 0 0 HELEN FLANDERS REGIONAL VP 137914 0 0 0 0 0 16485 0 6007 0 160406 0 0 0 JAY BELLWOAR COLONIAL ELECTRIC SUP BOARD 6462 ELECTRICAL SUPPLIES 0 KEN GODDU FULTON FINANCIAL VICE CHAIR 1451343 BANKING/EQUIPMENT LEASE 0 JAMES HORN TRI-M GROUP EXECUTIVE COMMITTEE 60070 ELECTRICAL SYSTEMS 0 MIGUEL ALBAN THE HISPANIC APROACH BOARD 7000 MARKETING/PUBLICATION ADS 0 DAN SIFER AND DARYL THOMAS HERR FOO BOARD 1811 FOOD VENDOR 0 VINCE ANASTASI BOARD 24001 LANDSCAPING SERVICES 0 RANDY SCHAUER BOARD 3055 LEGAL SERVICES 0 DAVE ALOISIO BOARD 3854 AUTO REPAIR 0 MEREDITH SADOULET COMCAST BOARD 155218 COMMUNICATIONS 0 X 1 10230 FAIR MARKET VALUE X GIFTS IN KIND 41 173534 FAIR MARKET VALUE 0 0 0 FORM 990, PART I, LINE 1: DESCRIPTION OF ORGANIZATION MISSION: TO PUT CHRISTIAN PRINCIPALS INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTH SPIRIT, MIND AND BODY FOR ALL. FORM 990, PART VI, SECTION B, LINE 11B THE 990 RETURN AND ACCOMPANYING SCHEDULES ARE REVIEWED BY BOARD MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE YMCA OF GREATER BRANDYWINE HAS A CONFLICT OF INTEREST POLICY THAT REQUIRES DISCLOSURE OF POTENTIAL CONFLICTS. IF THESE POTENTIAL CONFLICTS INTERFERE WITH THE INDEPENDENT ACTIONS OF THE BOARD OF DIRECTORS OF THE YMCA OF GREATER BRANDYWINE, SUCH MEMBER WILL EITHER RECUSE HIM/HERSELF FROM THAT MATTER, OR THE CHAIRMAN/WOMAN OF THE BOARD WILL ASK THAT MEMBER TO RECUSE HIM/HERSELF FROM THAT MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE YMCA OF GREATER BRANDYWINE HAS A COMPENSATION COMMITTEE THAT ANNUALLY REVIEWS AND APPROVES THE COMPENSATION FOR OFFICERS AND KEY EMPLOYEES. THIS REVIEW INCLUDES BOTH GENERAL AND INDUSTRY BENCHMARKS TO MEASURE THE APPROPRIATENESS OF THE OVERALL COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, ORGANIZATION POLICIES AND PROCEDURES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN FAIR VALUE OF INTEREST RATE SWAP -1,011,169. CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS 43,994. 990, PART XII, LINE 2C THE ORGANIZATION DID NOT CHANGE ITS POLICIES RELATED TO OVERSIGHT OF THE AUDIT OF FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT AUDITOR FROM THOSE USED IN PRIOR YEARS.