2019-11-12T10:30:24-06:00 2018-12-31 222428965 CITRIN COOPERMAN & COMPANY LLP 10 FORBES ROAD WEST BRAINTREE MA 02184 990 2018-01-01 042105881 South Shore Young Men's Christian Association SOUT 7812649400 141 Longwater Drive 110 Norwell MA 02061 PAUL J GORMAN PRESIDENT & CEO 2019-11-12 true JEFFREY ALVANAS P01988325 7813562000 2018 2020-04-17 16:48:07Z PAUL J GORMAN 141 Longwater Drive 110 Norwell MA 02061 39464625 false X WWW.SSYMCA.ORG X 1892 MA TO PROMOTE A HEALTHY SPIRIT, MIND AND BODY FOR ALL WITH PROGRAMS FOR YOUTH DEVELOPMENT, HEALTHY LIVING, AND SOCIAL RESPONSIBILITY. 17 14 1818 1950 1200 0 2670373 3396356 32454303 33969547 300409 380935 983098 1232224 36408183 38979062 2508456 2505735 0 0 18796666 19503110 0 0 843967 14764057 15909156 36069179 37918001 339004 1061061 76618059 75910172 39311344 38167687 37306715 37742485 X TO PROMOTE A HEALTHY SPIRIT, MIND AND BODY FOR ALL WITH PROGRAMS FOR YOUTH DEVELOPMENT, HEALTHY LIVING, AND SOCIAL RESPONSIBILITY. false false 16142010 1284247 15445516 YOUTH DEVELOPMENT - OVER 40% OF THOSE SERVED ARE CHILDREN AND TEENS. THROUGH OUR CHILD CARE, AFTER SCHOOL AND CAMPING PROGRAMS, WE PROVIDE SAFE, ENGAGING ENVIRONMENTS WHERE CHILDREN LEARN, GROW AND THRIVE WHILE PARENTS ARE AWAY FROM HOME WORKING. IN OUR LEADERSHIP DEVELOPMENT PROGRAMS, SUCH AS YOUTH AND GOVERNMENT AND LEADERS CLUBS, WE ARE ABLE TO INCORPORATE OUR YMCA CORE VALUES OF CARING, HONESTY, RESPECT AND RESPONSIBILITY TO HELP GUIDE THE YOUTH OF TODAY BECOME THE STEWARDS OF TOMORROW. THROUGH OUR AQUATICS, SPORTS & RECREATION AND HEALTH AND WELL-BEING CLASSES, WE ARE PROVIDING IMPORTANT HEALTHY ACTIVITIES TO HELP ADDRESS THE NATION'S CHILDHOOD OBESITY CRISIS. 10529964 732281 13167068 HEALTHY LIVING - WITH A COMMITMENT TO ACCESSIBILITY FOR PEOPLE OF ALL AGES, ABILITIES, BACKGROUNDS AND INCOMES, WE SERVE OVER 60,000 MEMBERS AND PROGRAM PARTICIPANTS WITH SERVICES AND PROGRAMS THAT BUILD HEALTH OF SPIRIT, MIND AND BODY FOR ALL. AS THE NATION'S HEALTH CRISIS GROWS, ACCESS TO PROGRAMS THAT IMPROVE HEALTH AND WELL-BEING IS ESSENTIAL TO CREATING HEALTHY COMMUNITIES. THROUGH PROGRAMS SUCH AS OUR PARTNERSHIP PROGRAM WHERE VOLUNTEERS PARTNER WITH INDIVIDUALS WITH DISABILITIES, FAMILY WORKOUT WHERE CHILDREN AGES 7 AND UP EXERCISE ALONG SIDE THEIR PARENTS, OR THROUGH OUR TRANSITION PROGRAMS SUCH AS ARTHRITIS AQUATICS, CARDIAC CARE OR DIABETES PREVENTION WE CREATE SAFE, SUPPORTIVE, CARING ENVIRONMENTS WHERE HEALTHY LIVING IS ATTAINABLE. 6480381 489207 6024177 SOCIAL RESPONSIBILITY - AS A CAUSE-DRIVEN ORGANIZATION OUR PURPOSE IS STRENGTHENING OUR COMMUNITIES. THROUGH THE DEVELOPMENT OF PARTNERSHIPS AND COLLABORATIONS WITH OTHER COMMUNITY ORGANIZATIONS WE WORK TO IDENTIFY AND RESPOND TO COMMUNITY NEEDS. AT THE GERMANTOWN NEIGHBORHOOD CENTER PROGRAMS SUCH AS THE WOMEN'S DOMESTIC ADVOCACY NETWORK, FAMILY EMERGENCY FUND AND FOOD PANTRY, WHICH IS CURRENTLY SERVING OVER 1,400 INDIVIDUALS MONTHLY, PROVIDE ESSENTIAL SERVICES, PROGRAMS AND NECESSITIES TO BREAK THE CYCLE OF GENERATIONAL POVERTY AND ABUSE. THROUGH OUR VOLUNTEER PROGRAM, WE ENGAGE OVER 700 VOLUNTEERS TO PROVIDE ASSISTANCE WITH GOVERNANCE ON OUR BOARDS, COMMITTEES, PROGRAMS AND SERVICES. ADDITIONALLY, OUR ANNUAL SUPPORT CAMPAIGN HAS OVER 750 FUNDRAISING VOLUNTEERS WHO HELP TO RAISE OVER $1.2 MILLION DOLLARS FOR SCHOLARSHIPS AND FINANCIAL ASSISTANCE. THESE FUNDS HELP TO BREAK DOWN BARRIERS AS WE STRIVE TO ENSURE THAT NO CHILD, TEEN, ADULT OR SENIOR IS EXCLUDED FROM PARTICIPATING IN OUR PROGRAMS OR SERVICES REGARDLESS OF ABILITY TO PAY. MISCELLANEOUS 33152355 true true false false false false false false true true false false false true true false true false false false false false false true false false false true true true false false false false false false false false false true true false false false false true false false false true 90 0 true 1818 true true true false false false false true true true false false false false false X 17 14 true false false false false false false true true false true true true true true true true true true true false MA X JAMES JAROSZ 7812649400 141 LONGWATER DRIVE SUITE 110 NORWELL MA 02061 Suzanne L Stefany Chairman 1.5 X X 0 0 0 Lawrence DiNardo Clerk 1.5 X X 0 0 0 James M Dunphy Treasurer 1.5 X X 0 0 0 Lynne Rosen 1st Vice Chair 1.5 X X 0 0 0 Matthew Shadrick 2nd Vice Chair 1.5 X X 0 0 0 George Atkinson Director 1.5 X 0 0 0 Robert Bizak Director 1.5 X 0 0 0 K Douglas Briggs Director 1.5 X 0 0 0 Stephen H Briggs Director 1.5 X 0 0 0 Alexander G Clark Director 1.5 X 0 0 0 Daniel DeMarco Director 1.5 X 0 0 0 Karen Hale Director 1.5 X 0 0 0 Thomas Holland Director 1.5 X 0 0 0 Kathie McDonough Director 1.5 X 0 0 0 Dan Russell Director 1.5 X 0 0 0 Erin Nye Director 1.5 X 0 0 0 Hetal Desai Director 1.5 X 0 0 0 Paul Gorman President & CEO 40.0 X 351889 0 51616 James Jarosz VP- Finance & Systems 40.0 X 191304 0 37442 Eric Snyder VP - Operations/COO 40.0 X 185669 0 40945 Bruce Netherwood VP-Camping Services & Staff Development 40.0 X 134251 0 34593 Laureen Browning VP-Youth Development 40.0 X 114459 0 14987 Daniel Berry Executive Director 40.0 X 121979 0 36476 Mary Orne Vice President of Development 40.0 X 149178 0 18839 Shavon Andrews Vice President of Human Resources 40.0 X 114798 0 13776 1363527 0 248674 8 false true false BANK FINANCIAL FSB 15W060 FRONTAGE ROAD BURR RIDGE IL 60527 BANKING FOR LEASE PAYMENTS 591174 Pride Environmental & Construction Inc PO Box 547 EAST TAUNTON MA 02718 Installation/Repair of waste water treatment plants 273711 FoxRock Heritage One Realty LLC PO BOX 690528 QUINCY MA 026690528 property rental 244409 Bostonian Clean& RestoratINC 26 QUINCY AVE BRAINTREE MA 02184 Construction, Flooring, & Disaster Recovery Construction Company 240720 DAXKO LLC PO BOX 162087 ATLANTA GA 303212087 SOFTWARE VENDOR SERVICES 240258 6 X 22472 0 0 0 209987 3163897 693371 3396356 Youth Development 19514806 19514806 Healthy Living 14454741 14454741 Social Responsibility 0 0 0 0 0 0 33969547 380935 0 0 380935 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 337676 0 337676 0 0 0 0 0 0 0 711697 0 147887 563810 0 563810 0 0 0 0 0 0 230175 0 230175 230175 0 0 FACILITY RENT 900099 44647 43447 1200 0 OTHER INCOME 900099 393592 393592 0 0 900002 0 0 0 0 438239 38979062 34636761 1200 944745 2505735 2505735 0 0 15681579 13443873 1733801 503905 949947 707508 185734 56705 1408304 1149974 214490 43840 1463280 1277832 143699 41749 22948 22948 50538 50538 2058518 1341607 685202 31709 302682 139986 126049 36647 1394275 1330629 62718 928 3849480 3743432 106048 210316 89243 114447 6626 1246273 1240771 5502 404092 404092 0 0 3996547 3793766 202781 434127 397885 36242 Other expenses 1939360 1586022 231480 121858 0 0 0 0 37918001 33152355 3921679 843967 1310031 3272702 0 0 955938 420022 430860 473161 0 0 0 0 0 0 0 357202 167842 93665906 30657853 64991052 63008053 8132976 8128392 0 0 440000 440000 76618059 75910172 1662928 1861406 0 0 1181739 1451841 0 0 0 0 34326262 33411523 0 0 2140415 1442917 39311344 38167687 35638952 34858926 134957 1350753 1532806 1532806 37306715 37742485 76618059 75910172 1061061 -625291 0 0 0 X false true X true false X 3398145 3425438 3670587 3511397 4701097 18706664 27486324 30117689 31940602 32770098 34637961 156952674 0 0 0 30884469 33543127 35611189 36281495 39339058 175659338 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 175659338 242758 262679 239400 296919 365424 1407180 0 242758 262679 239400 296919 365424 1407180 0 373930 366573 467043 494991 668414 2370951 31501157 34172379 36317632 37073405 40372896 179437469 0.9789 0.9624 0.0078 0.0110 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - OTHER, COLUMN A - 373930.0, COLUMN B - 366573.0, COLUMN C - 467043.0, COLUMN D - 494991.0, COLUMN E - 668414.0, COLUMN F - 2370951.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8212875 277050 -250830 0 0 23734 8215361 6524416 635414 1074990 4513 17432 8212875 6325268 517879 303115 15616 6524416 6678075 -33196 302998 16613 6325268 6891075 4661 482775 683562 16874 6678075 0.99 0.01 0.0 false false 6638892 6638892 61473724 19204361 42269363 13847827 4164144 9683683 11007712 6027264 4980448 697751 1262084 -564333 63008053 CAPITAL LEASE 606289 CAPITAL LEASES 396628 OTHER-GERMANTOWN 440000 1442917 X Schedule D, Part V, Line 4 Intended uses of endowment funds THE INTENTION IS TO EARN A SAFE RETURN ON THE INVESTMENTS AND TO USE FUNDS TO SUPPORT CURRENT UNRESTRICTED OPERATIONS OF THE ASSOCIATION. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE ASSOCIATION IS A NOT-FOR-PROFIT SOCIAL WELFARE CORPORATION THAT IS QUALIFIED UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ASSOCIATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC TOPIC ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE TOPIC PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PROCESS FOR FINANCIAL STATEMENT RECOGNITION OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE TOPIC ALSO PROVIDES GUIDANCE ON RECOGNITION, DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. MANAGEMENT BELIEVES THE ASSOCIATION HAS NO MATERIAL UNCERTAINTIES IN INCOME TAXES. Taste of the South Shore 423870 423870 42885 Golf 173750 173750 48743 1 114077 114077 56259 711697 711697 147887 147887 563810 true THE ASSOCIATION PROVIDES NON-CASH FINANCIAL ASSISTANCE TO QUALIFIED APPLICANTS IN MANY OF ITS PROGRAMS BASED UPON ESTABLISHED SCHEDULES OF FAMILY INCOME LEVEL 9517 0 2505735 FMV DISCOUNTS ON MEMBERSHIP, PROGRAM FEES, CHILD-CARE SERVICES Schedule I, Part IV The Association releases restricted grant funds as expenses are incurred. The expenses are tracked using the accounting software. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. DISCOUNTS ON MEMBERSHIP, PROGRAM FEES, CHILD CARE SERVICES. X true true X X X false false false false false false false false false Paul Gorman President & CEO 351889 0 0 0 0 0 32400 0 19216 0 403505 0 0 0 James Jarosz VP- Finance & Systems 191304 0 0 0 0 0 22956 0 14486 0 228746 0 0 0 Eric Snyder VP - Operations/COO 185669 0 0 0 0 0 22280 0 18665 0 226614 0 0 0 Bruce Netherwood VP-Camping Services & Staff Development 134251 0 0 0 0 0 16110 0 18483 0 168844 0 0 0 Laureen Browning VP-Youth Development 114459 0 0 0 0 0 13735 0 1252 0 129446 0 0 0 Daniel Berry Executive Director 121979 0 0 0 0 0 14637 0 21839 0 158455 0 0 0 Mary Orne Vice President of Development 149178 0 0 0 0 0 17901 0 938 0 168017 0 0 0 Shavon Andrews Vice President of Human Resources 114798 0 0 0 0 0 13776 0 0 0 128574 0 0 0 Schedule J, Part I, Line 7 PRESIDENT/CEO'S AND VICE PRESIDENTS' COMPENSATION IS REVIEWED ANNUALLY BY DESIGNATED EXECUTIVE BOARD MEMBERS. Schedule J, Part I, Line 1a Housing allowance or residence for personal use HOUSING IS PROVIDED WITHIN THE SANDWICH CAMPGROUNDS TO THE VP OF CAMPING SERVICES & STAFF DEVELOPMENT AS A PART OF THE POSITION'S OVERALL COMPENSATION PACKAGE. A MASS DEV FINANCE AGENCY 2012-05-01 8000000 NEW CONSTRUCTION false false false B MASS DEV FINANCE AGENCY 2012-05-01 2400000 NEW CONSTRUCTION false false false C MASS DEV FINANCE AGENCY 2012-05-01 2400000 NEW CONSTRUCTION false false false D MASS DEV FINANCE AGENCY 2012-05-01 7500000 NEW CONSTRUCTION false false false A 8000000 8000000 false false false false B 2400000 2400000 false false false false C 2400000 2400000 false false false false D 7500000 7500000 false false false false A false false false false 0.0 false false false B false false false false 0.0 false false false C false false false false 0.0 false false false D false false false false 0.0 false false false A false false false false false false false false false false B false false false false false false false false false false C false false false false false false false false false false D false false false false false false false false false false A false B false C false D false A MASS DEV FINANCE AGENCY 2012-05-01 7500000 NEW CONSTRUCTION false false false B MASS DEV FINANCE AGENCY 2012-05-01 7100000 NEW CONSTRUCTION false false false C MASS DEV FINANCE AGENCY 2012-05-01 7100000 NEW CONSTRUCTION false false false A 7500000 7500000 false false false false B 7100000 7100000 false false false false C 7100000 7100000 false false false false A false false false false 0.0 false false false B false false false false 0.0 false false false C false false false false 0.0 false false false A false false false false false false false false false false B false false false false false false false false false false C false false false false false false false false false false A false B false C false EASTERN BANK A member of senior management of Eastern Bank was a member of the Executive Board of Directors. 19000000 Borrowed $17MM in 2012 and refinanced $2MM additional in 2016. Cash management and investment custodial services fees $27,035. false WEBSTER BANK Member of Webster Bank's senior management was on the organization's Executive Board. 19000000 Borrowed $17MM in 2012 and refinanced $2MM additional in 2016. Non-operating bank accounts also with Webster. false Foxrock Longwater Realty LLC THE CEO AND OWNER OF FOXROCK LONGWATER REALTY IS THE SPOUSE OF A MEMBER OF THE EXECUTIVE BOARD. 255576 LEASE OF PROGRAM AND OFFICE SPACE false X 6 538836 Other X MISCELLANEOUS 9 154535 Other 0 false false false Form 990, Part III, Line 4d Description of other program services (Expenses $ including grants of $) MISCELLANEOUS Form 990, Part VI, Line 18 SECTION C THE FORM 990 MAY BE OBTAINED UPON WRITTEN REQUEST TO THE ASSOCIATION AT THE ASSOCIATION'S ADDRESS, TO THE ATTENTION OF THE VP OF FINANCE. THE FORM 990 MAY ALSO BE OBTAINED FROM THE GUIDESTAR.ORG WEBSITE, OR FROM THE WEBSITE OF THE ATTORNEY GENERAL OF THE COMMONWEALTH OF MASSACHUSETTS, DIVISION OF PUBLIC CHARITIES, THE SEARCH FOR FILINGS FEATURE. ENTERING THE ASSOCIATION'S EMPLOYER IDENTIFICATION NUMBER, 04-2105881 WILL DISPLAY THE DOCUMENTS WHICH MAY BE VIEWED OR DOWNLOADED. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons K. DOUGLAS BRIGGS IS ON THE EXECUTIVE BOARD AT THE ASSOCIATION. HE IS A TRUSTEE OF EASTERN BANK. - Business relationship, ALEXANDER G. CLARK IS A DIRECTOR ON THE EXECUTIVE BOARD OF THE SOUTH SHORE YMCA AND A TRUSTEE AT EASTERN BANK. - Business relationship, FOXROCK REALTY IS AN AFFILIATED BUSINESS OWNED AND/OR MANAGED BY CERTAIN FAMILY RELATIVES OF THE EXECUTIVE BOARD OF DIRECTORS OF THE SOUTH SHORE YMCA. - Business relationship, PAUL MOLLICA WAS A MEMBER OF THE EXECUTIVE BOARD DURING THE YEAR. HE WAS THE FORMER REGIONAL PRESIDENT OF WEBSTER BANK. - Business relationship Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS PROVIDED TO THE GOVERNING BODY PRIOR TO FILING. THE BOARD HAS DESIGNATED THE TREASURER (CHAIR OF FINANCE COMMITTEE) AND THE CHAIR OF THE AUDIT COMMITTEE TO REVIEW THE FORM 990 PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy THE CONFLICT OF INTEREST POLICY IS CIRCULATED ANNUALLY TO BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES, AND REQUIRES REPORTING OF ANY CONFLICTS OF INTEREST TO THE CEO WHO FOLLOWS UP ON ANY REPORTED MATTERS. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE COMPENSATION OF THE CEO AT THE SOUTH SHORE YMCA IS COMPARED TO NATIONAL YMCA COMPENSATION STATISTICS AS WELL AS LOCAL (NON-YMCA) INFORMATION, AND REVIEWED AND APPROVED BY THE EXECUTIVE BOARD OF THE ASSOCIATION. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE COMPENSATION OF THE TOP PAID EXECUTIVES AT THE SOUTH SHORE YMCA IS COMPARED TO NATIONAL YMCA COMPENSATION STATISTICS AS WELL AS LOCAL (NON-YMCA) INFORMATION. THESE SALARIES AND COMPARATIVE DATA ARE REVIEWED AND APPROVED BY THE EXECUTIVE BOARD. Form 990, Part VI, Line 19 Required documents available to the public THE ASSOCIATION'S CONFLICT OF INTEREST POLICY IS NOT AVAILABLE TO THE PUBLIC. THE GOVERNING DOCUMENTS, INCLUDING THE ARTICLES OF ORGANIZATION AND BY-LAWS, ARE AVAILABLE FOR DOWNLOAD OR VIEWING AT THE WEBSITE OF THE MASSACHUSETTS SECRETARY OF STATE BY SEARCHING THE CORPORATION DATABASE AND INSERTING THE ASSOCIATION'S FEDERAL IDENTIFICATION NUMBER, 04-2105881 IN THE APPROPRIATE SEARCH FIELD. 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 XII, Line 2c THERE HAVE BEEN NO CHANGES FROM THE PRIOR YEAR IN THE METHODS USED BY THE COMMITTEE RESPONSIBLE FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. MELODY WOODS CURTIS WHITING EVERSON HOBARD RESERVATION 48 JACOBS LANE NORWELL MA 02061 046724518 LAND CONSERVATION AND EDUCATION OF ENVIRONMENTAL ISSUES MA 501(c)(3) 11 SOUTH SHORE YOUNG MENS CHRISTIAN ASSOCIATION false false false false false false false false false false false false false false false false false false false false