2019-07-11T11:33:24-05:00 2018-12-31 231980475 KREISCHER MILLER 100 WITMER ROAD SUITE 350 HORSHAM PA 190442369 990 2018-01-01 231365994 YMCA OF GREATER BRANDYWINE YMCA 6106439622 ONE EAST CHESTNUT STREET WEST CHESTER PA 19380 DENISE L DAY PRESIDENT & CHIEF EXECUTIVE OFFICER 6106439622 2019-07-03 1 CHRISTOPHER M PEKULA P00734965 2154414600 64.55.30.226 2019-07-03 11:39:50 ED P A784698B36C1CCCF720A42ED971C1A0062FE5F8A 328CB6161B512ADF2A9430E35229F2005A8C123A 2018 2019-02-21 02:37:17Z DENISE L DAY ONE EAST CHESTNUT STREET WEST CHESTER PA 19380 51703371 0 X WWW.YMCAGBW.ORG X 1892 PA SEE SCHEDULE O 29 27 2893 4553 0 33915 1923231 2003200 43231801 43790226 510793 718761 623369 438270 46289194 46950457 3572167 3480400 0 0 25867062 26352741 0 0 630517 16556185 16981393 45995414 46814534 293780 135923 82600127 81108190 40555278 39303682 42044849 41804508 X SEE PAGE 1, PART 1, NUMBER 1 AND SCHEDULE O FOR ORGANIZATION'S MISSION STATEMENT. 0 0 9669477 734648 12023938 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. 10076343 2128497 25643330 YMCA MEMBERSHIP - THE YMCA IS A MEMBERSHIP ORGANIZATION THAT INVITES ALL PEOPLE TO JOIN AND BUILD A HEALTHY SPIRIT, MIND, AND BODY. IN 2017, 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. 7833266 1150887 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. 12489489 617255 5850746 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 2017, 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 2017. 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- 12489489 617255 5850746 40068575 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 31 0 1 2893 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 29 27 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 AL FULLER MEMBER, BR BRANCH BOARD CHAIR 1.00 X 0 0 0 AMANDA CABOT MEMBER, EXEC. COMMITTEE 3.00 X X 0 0 0 AMER SAJED MEMBER 1.00 X 0 0 0 BRENDA ALLEN MEMBER 1.00 X 0 0 0 BRIDGET THERRIAULT MEMBER 1.00 X 0 0 0 CHAD GOBEL MEMBER 3.00 X X 0 0 0 CHARMAINE ROCHESTER MEMBER 1.00 X 0 0 0 DARYL THOMAS MEMBER, TREASURER 3.00 X 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 1.00 X 0 0 0 JAMES T HORN VICE CHAIR 3.00 X X 0 0 0 JAY BELLWOAR MEMBER 1.00 X 0 0 0 JIM MERCANTE MEMBER, KT BRANCH BOARD CHAIR 1.00 X 0 0 0 JOSEPH J VISCUSO MEMBER 1.00 X 0 0 0 KENNETH M GODDU CHAIR 5.00 X X 0 0 0 MIGUEL ALBAN MEMBER 1.00 X 0 0 0 PATTI BRENNAN MEMBER 1.00 X 0 0 0 PAUL KEMPINSKI MEMBER (FORMER) 1.00 X 0 0 0 RANDY MCCULLOUGH MEMBER, UMLY BRANCH BOARD 3.00 X X 0 0 0 RANDY SCHAUER MEMBER, LIONVILLE BOARD CH 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 PAST CHAIR 5.00 X X 0 0 0 SANDRA KNAPP MEMBER, EXEC. COMMITTEE 1.00 X 0 0 0 TIFFANY MCPEAK MEMBER, JV BRANCH BOARD CHAIR 1.00 X 0 0 0 TOM GAVIN MEMBER, WC BRANCH 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 HARRAL MEMBER 1.00 X 0 0 0 ANDREA YOUNDT SENIOR V.P./COO 50.00 X 233010 0 33156 DENISE L DAY PRESIDENT / CEO 50.00 X 375047 0 42925 EDWARD KEYS CHIEF FINANCIAL OFFICER 50.00 X 195832 0 12325 CHERYL HIPP-DILL DIRECTOR OF FINANCE 50.00 X 118613 0 27008 GERARD LEVINSKY FACILITIES DIRECTOR 50.00 X 120866 0 27607 HELEN FLANDERS EXECUTIVE DIRECTOR 50.00 X 132375 0 21695 JAMES PARO CIO 50.00 X 134548 0 16098 SHARON CROSBY VP MEM 50.00 X 135810 0 25266 1446101 0 206080 9 0 1 0 EDIS COMPANY 110 S POPLAR ST 400 WILMINGTON DE 19801 GENERAL CONTRACTOR 858456 ANGELEE CLEAN LLC 4803 CARA COURT CHESTER SPRINGS PA 19425 JANITORIAL SERVICES 533151 SAFEGUARD BUSINESS SYSTEMS 515 PLYMOUTH RD PLYMOUTH MEETING PA 19462 MARKETING SERVICES 335991 ADP LLC 1285 DRUMMERS LN 100 WAYNE PA 19087 PAYROLL SERVICES 193122 PANCOAST & CLIFFORD INC 206 CARTER DRIVE WEST CHESTER PA 19380 FACILITIES CONTRACTORS 165815 10 50000 196349 215926 1540925 85019 2003200 MEMBERSHIP 813410 24532538 24532538 PROGRAM SERVICE REVENUE 813410 19257688 19257688 43790226 259137 259137 328274 0 328274 328274 328274 5067883 4608259 459624 459624 459624 117400 196349 117400 0 46474 27255 19219 19219 VENDING MACHINES 900099 54457 54457 OTHER MISCELLANEOUS REVENUE 813410 36320 36320 90777 46950457 44668901 0 278356 3480400 3480400 892295 892295 20770988 18629487 1898991 242510 1311498 1155511 141028 14959 1788600 1534696 234036 19868 1589360 1340976 231024 17360 164472 99868 62661 1943 5942 3608 2264 70 35351 21465 13468 418 1211944 735898 461731 14315 783334 429504 55925 297905 928583 866799 61694 90 1948176 1913261 34915 1507540 1507540 428004 428004 4261693 4132638 129055 385157 375642 9515 REPAIRS AND MAINTENANCE 2016333 1967495 48838 PROGRAM COSTS 1015357 1002250 13107 COMMUNITY RELATIONS 134926 102023 29381 3522 ORGANIZATIONAL DUES 32457 24017 5990 2450 2122124 1825033 281984 15107 46814534 40068575 6115442 630517 10811 9611 6011224 7118472 725203 461086 421954 832780 316532 365598 127161999 62232834 66738954 64929165 8375449 7391478 82600127 81108190 2339460 2503412 1711728 2397039 170869 179593 31763088 30530681 4570133 3692957 40555278 39303682 X 40823567 40649695 238839 420370 982443 734443 42044849 41804508 82600127 81108190 X 135923 -1212194 835930 X X 0 1 X 1 0 X 1677261 4494783 3143025 1923231 2003200 13241500 29890320 44632963 44028663 43240386 43836700 205629032 31567581 49127746 47171688 45163617 45839900 218870532 33650 1665477 203040 244694 1122825 3269686 0 33650 1665477 203040 244694 1122825 3269686 215600846 90546 140090 643301 803641 587411 2264989 90546 140090 643301 803641 587411 2264989 705207 572135 120985 73033 90777 1562137 32363334 49839971 47935974 46040291 46518088 222697658 0.96810 0.97210 0.01020 0.00820 X 0 1 X 650951 -206755 444196 497444 153507 650951 443733 53711 497444 513770 13634 -83671 443733 532964 -19194 513770 0.00000 1.00000 0.00000 0 0 4076190 4076190 108314099 49420623 58893476 14706524 12812211 1894313 65186 65186 64929165 SWAP LIABILITY 3692957 3692957 X 42243872 -1212194 -13991 -1226185 43470057 3480400 3480400 46950457 43361389 27255 27255 43334134 3480400 3480400 46814534 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 (FORM 990) WITH THE INTERNAL REVENUE SERVICE (IRS). IN ADDITION, THE YMCA FILES AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS TO REPORT ITS UNRELATED BUSINESS TAXABLE INCOME. 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 2015. 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 -41,246. COST OF MERCHANDISE SOLD 27,255. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANT RECLASS 3,480,400. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF MERCHANDISE SOLD 27,255. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANT RECLASS 3,480,400. GOLF OUTING 302073 186262 115811 115811 RACE 11676 10087 1589 1589 313749 196349 117400 117400 117400 0 1 FINANCIAL ASSISTANCE 11745 3480400 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 ANDREA YOUNDT SENIOR V.P./COO 233010 0 0 0 0 0 27444 0 5712 0 266166 0 0 0 DENISE L DAY PRESIDENT / CEO 375047 0 0 0 0 0 30600 0 12325 0 417972 0 0 0 EDWARD KEYS CHIEF FINANCIAL OFFICER 195832 0 0 0 0 0 0 0 12325 0 208157 0 0 0 HELEN FLANDERS EXECUTIVE DIRECTOR 132375 0 0 0 0 0 15983 0 5712 0 154070 0 0 0 JAMES PARO CIO 134548 0 0 0 0 0 16098 0 0 0 150646 0 0 0 SHARON CROSBY VP MEM 135810 0 0 0 0 0 16943 0 8323 0 161076 0 0 0 JAY BELLWOAR COLONIAL ELECTRIC SUP BOARD 11479 ELECTRICAL SUPPLIES 0 KEN GODDU FULTON FINANCIAL VICE CHAIR 1271255 BANKING/EQUIPMENT LEASE 0 JAMES HORN TRI-M GROUP EXECUTIVE COMMITTEE 7609 ELECTRICAL SYSTEMS 0 MIGUEL ALBAN THE HISPANIC APROACH BOARD 8000 MARKETING/PUBLICATION ADS 0 DAN SIFER AND DARYL THOMAS HERR FOO BOARD 989 FOOD VENDOR 0 DON TUOHEY ELITE GROUP BOARD 1902 BENEFITS BROKER/HR SERVICES 0 VINCE ANASTASI BOARD 50586 LANDSCAPING SERVICES 0 RANDY SCHAUER BOARD 2405 LEGAL SERVICES 0 DAVE ALOISIO BOARD 1725 AUTO REPAIR 0 X 3 38549 FAIR MARKET VALUE X GIFTS IN KIND 13 46470 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 877,176. CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS -41,246. 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.