2017-05-12T10:26:25-05:00 2016-12-31 160929175 DOPKINS & COMPANY LLP 200 INTERNATIONAL DR BUFFALO NY 142215794 990 2016-01-01 160743231 YOUNG MEN'S CHRISTIAN ASSOCIATION BUFFALO NIAGARA YOUN 7165656000 301 CAYUGA ROAD NO 100 BUFFALO NY 14225 OLIN B CAMPBELL JR PRESIDENT/CEO 7165656000 2017-04-26 1 RICHARD J PFENTNER P00658696 7166348800 2017-04-26 50.75.93.130 2017-04-26 15:36:56 ED P F1BEEC0DAE335ACE2300EF1998BE8D5BA9ED1AA9 4A2357BDD3488726C090ECCBE7868E403C2574F5 2016 2021-01-29 14:40:06Z YMCA BUFFALO NIAGARA OLIN B CAMPBELL JR 301 CAYUGA ROAD BUFFALO NY 14225 21844647 0 X WWW.YMCABUFFALONIAGARA.ORG X 1853 NY SEE SCHEDULE O FOR DETAILS OF THE ORGANIZATION'S MISSION. 45 43 1530 806 20854 18540 1002462 1223689 16976472 17892866 38222 173006 614827 577769 18631983 19867330 0 0 0 0 10829133 11264730 0 0 293165 7460122 7790217 18289255 19054947 342728 812383 38602618 39155006 20756476 19843908 17846142 19311098 YMCA BUFFALO NIAGARA IS A CHARITABLE, COMMUNITY BASED ORGANIZATION COMMITTED TO PROVIDING PROGRAMS DESIGNED TO BUILD A HEALTHY SPIRIT, MIND AND BODY FOR ALL. 0 0 9278046 8162505 YOUTH DEVELOPMENT-FOR ADDITIONAL DESCRIPTION OF PROGRAM SERVICE SEE SCHEDULE O. 7231088 9729685 HEALTHY LIVING-FOR ADDITIONAL DESCRIPTION OF PROGRAM SERVICE SEE SCHEDULE O. 61921 676 SOCIAL RESPONSIBILITY-FOR ADDITIONAL DESCRIPTION OF PROGRAM SERVICE SEE SCHEDULE O. 16571055 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 33 0 1 1530 1 1 1 0 0 0 0 1 1 0 0 0 0 X 45 43 1 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 NY X X MATTHEW SHRIVER 7165656000 301 CAYUGA ROAD SUITE 100 BUFFALO NY 14225 DAVID BAUER DIRECTOR 2.00 X 0 0 0 DAVID BEATON DIRECTOR 6.00 X X 0 0 0 EJ BUTLER DIRECTOR 2.00 X 0 0 0 LAWRENCE DIGIULIO DIRECTOR 2.00 X 0 0 0 JAMES DONATHEN DIRECTOR 2.00 X 0 0 0 ROBERT GALDYS DIRECTOR 2.00 X 0 0 0 JARED GROSS DIRECTOR 6.00 X X 0 0 0 MICHAEL GUERINOT DIRECTOR 6.00 X X 0 0 0 CARY HALLER DIRECTOR 2.00 X 0 0 0 STEPHEN HARRINGTON DIRECTOR 2.00 X 0 0 0 MARY KIENER DIRECTOR 10.00 X X 0 0 0 PHILLIP MANN DIRECTOR 2.00 X 0 0 0 MARK PHILLIPS DIRECTOR 2.00 X 0 0 0 SALLY PYNE DIRECTOR 2.00 X 0 0 0 RON RACCUIA DIRECTOR 2.00 X 0 0 0 SAM SAVARINO DIRECTOR 2.00 X 0 0 0 ANTHONY SPADA TRUSTEE 2.00 X 0 0 0 PAUL STASIAK DIRECTOR 2.00 X 0 0 0 LARRY REGAN DIRECTOR 2.00 X 0 0 0 ANN SWAN DIRECTOR 2.00 X 0 0 0 ALEXANDRA WEHR DIRECTOR 2.00 X 0 0 0 ANNE TAYLOR DIRECTOR 6.00 X X 0 0 0 NANCY WELLS DIRECTOR 2.00 X 0 0 0 KATHY BROWNSCHIDLE TRUSTEE 2.00 X 0 0 0 WILLIAM COLLINS TRUSTEE 4.00 X X 0 0 0 CALVIN HALLER DECEASED TRUSTEE EMERITUS 2.00 X 0 0 0 PETER HUNT TRUSTEE 4.00 X X 0 0 0 MAUREEN HURLEY TRUSTEE 4.00 X X 0 0 0 DON KING TRUSTEE 2.00 X 0 0 0 BRIAN LIPKE TRUSTEE EMERITUS 2.00 X 0 0 0 FRANK MESIAH TRUSTEE 2.00 X 0 0 0 WILLIAM MILES TRUSTEE 2.00 X 0 0 0 THOMAS STEWART TRUSTEE 4.00 X X 0 0 0 JOHN TRAVERS TRUSTEE EMERITUS 2.00 X 0 0 0 MICHAEL WALSH TRUSTEE 2.00 X 0 0 0 JOHN WRIGHT TRUSTEE 2.00 X 0 0 0 BREEANN WILSON DIRECTOR 2.00 X 0 0 0 ROBIN JUBULIS BRANCH BOARD CHAIR 3.00 X 0 0 0 ANNE MONIN BRANCH BOARD CHAIR 3.00 X 0 0 0 JANET EVONIUK DIRECTOR 2.00 X 0 0 0 MARK LEMKO DIRECTOR 2.00 X 0 0 0 DAVID COURTNEY DIRECTOR 2.00 X 0 0 0 DAVID DUCHSCHERER DIRECTOR 2.00 X 0 0 0 COLLIN HEALY DIRECTOR 2.00 X 0 0 0 MICHAEL NEWMAN DIRECTOR 2.00 X 0 0 0 JOAN STOVROFF DIRECTOR 2.00 X 0 0 0 MARGARET LATONA BRANCH BOARD CHAIR 3.00 X 0 0 0 KAROL HENDERSON BRANCH BOARD CHAIR 3.00 X 0 0 0 GWEN ALESSI BRANCH BOARD CHAIR 3.00 X 0 0 0 MARY BRENNAN BRANCH BOARD CHAIR 3.00 X 0 0 0 LATONYA GRANBERRY BRANCH BOARD CHAIR 3.00 X 0 0 0 MARY O'BREIN BRANCH BOARD CHAIR 3.00 X 0 0 0 MICHAEL DOLAN DIRECTOR 6.00 X 0 0 0 OLIN B CAMPBELL JR PRESIDENT/CEO 40.00 X 222854 0 40314 MATTHEW SHRIVER VICE PRESIDENT - FINANCE/CFO 40.00 X 134328 0 31905 STERLING GALLAGHER VICE PRESIDENT - OPERATIONS/COO 40.00 X 135174 0 31002 492356 0 103221 3 0 1 0 KEYBANK 250 DELAWARE AVENUE SUITE 600 BUFFALO NY 14202 CREDIT CARD PROCESSING 253391 CERIDIAN PO BOX 772830 CHICAGO IL 60677 PAYROLL & HR PROCESSING 185269 DAXKO LLC 600 UNIVERSITY PARK PLACE SUITE 50 BIRMINGHAM AL 35209 SOFTWARE SERVICES 174600 THE MARTIN GROUP 477 MAIN STREET BUFFALO NY 14203 MARKETING & ADVERTISING 160385 THERMO MECHANICAL SERVICES CORP PO BOX 886 TONAWANDA NY 14151 HVAC CONSTRUCTION & SERIVCE 112916 5 52050 79397 45609 207627 839006 44580 1223689 HEALTHY LIVING 813410 9729685 9729685 YOUTH DEVELOPMENT 813410 8162505 8162505 SOCIAL RESPONSIBILITY 813410 676 676 17892866 168683 168683 256944 66512 190432 190432 190432 1530470 55289 1575317 6119 -44847 49170 4323 49170 -44847 646943 79397 329369 317574 317574 VENDING SALES & STORE 900099 46501 46501 ADVERTISING 20854 20854 2408 2408 69763 19867330 17942036 20854 680751 595577 192493 337292 65792 8855552 8059895 651412 144245 437437 350671 69841 16925 359285 279328 77347 2610 1016879 900113 112012 4754 58933 58933 33600 33600 7052 7052 42982 42982 137967 61679 74315 1973 297058 277621 17347 2090 1173657 1106936 36761 29960 336702 4354 332348 1685376 1506811 178565 203613 164903 35731 2979 100513 46440 33706 20367 517635 517635 242807 238291 4516 1785709 1779096 6613 393432 376451 16981 CREDIT CARD PROCESSING 271317 261251 10066 EQUIPMENT COSTS 263104 234319 28485 300 BAD DEBT EXPENSE 185778 185244 534 MEMBERSHIP DUES 51484 26026 24288 1170 1498 1498 19054947 16571055 2190727 293165 6250 6250 1023759 1399021 217696 202710 251311 498298 219694 194012 43286947 16301183 27603613 26985764 8824075 9426553 456220 442398 38602618 39155006 721870 1019610 1375741 1335546 16123388 15324990 2122955 1928061 412522 235701 20756476 19843908 X 16916582 18353497 22600 929560 935001 17846142 19311098 38602618 39155006 X 812383 518735 -42983 176821 X X 0 1 X 1 0 X 1866962 2986478 917572 1002462 1223689 7997163 1866962 2986478 917572 1002462 1223689 7997163 7997163 541203 809577 1451857 38222 425627 3266486 19540 19540 830366 660487 749633 713322 273087 3226895 14510084 77368935 0.55110 0.58500 X PART I, SECTION B, LINE 10 SPECIAL EVENTS REVENUE: $317,574 REALIZED LOSS ON INVESTMENT: $(44,487) RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 7502 1 0 0 0 7502 0 PART II-B, LINE 1(F)(B) YMCA BUFFALO NIAGARA IS A MEMBER OF, AND PAYS DUES TO, THE NYS ALLIANCE OF YMCAS. A PORTION OF THE DUES PAID TO THE NYS ALLIANCE IS USED FOR THE PURPOSE OF ADVOCATING THE YMCA'S POSITION ON LEGISLATIVE MATTERS. YMCA MANAGEMENT OCCASIONALLY HAS DIRECT CONTACT WITH PUBLIC OFFICIALS ON MATTERS THAT IMPACT THE YMCA'S MISSION. 8824075 2889 642571 42982 9426553 8894153 73684 -94097 49665 8824075 8528861 4422 575021 184056 30095 8894153 6470580 614884 1487610 19982 24231 8528861 5595985 135834 784586 26105 19720 6470580 0.91400 0.08600 0.00000 0 0 1735572 1735572 38130765 13698160 24432605 23806 17663 6143 3369352 2585360 783992 27452 27452 26985764 INTEREST RATE SWAP 235701 235701 X 19753291 0 19753291 114038 114038 19867329 19121459 66512 66512 19054947 0 19054947 PART V, LINE 4: YMCA BUFFALO NIAGARA'S ENDOWMENT FUND PROVIDES FINANCIAL RESOURCES TO ASSIST IN THE DELIVERY OF PROGRAM AND MEMBERSHIP SERVICES AS WELL AS FOR CAPITAL IMPROVEMENTS. PART X, LINE 2: THE YMCA HAS RECEIVED A FAVORABLE DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE STATING THAT IT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE (IRC) OF 1986, AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3), EXCEPT FOR INCOME TAXES PERTAINING TO UNRELATED BUSINESS INCOME. THE FINANCIAL ACCOUNTING STANDARDS BOARD GUIDANCE REQUIRES TAX EFFECTS FROM UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN POSITIONS THAT REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS. ADDITIONALLY, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THESE FINANCIAL STATEMENTS. INTEREST AND PENALTIES WOULD BE RECOGNIZED AS TAX EXPENSE, HOWEVER, THERE IS NO INTEREST OR PENALTIES RECOGNIZED IN THE STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS. THE TAX YEARS AFTER 2013 ARE STILL OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES. PART XI, LINE 4B - OTHER ADJUSTMENTS: REALIZED GAINS (LOSSES) ON INVESTMENTS -44,847. INTEREST AND DIVIDEND INCOME 168,683. GAIN ON SALE OF FIXED ASSET 49,170. RENTAL EXPENSES -66,512. BENEFICIAL INTEREST ON TRUSTS 7,544. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 66,512. 8K RACE 628299 73232 555067 3350 19341 22007 500 230814 GOLF TOURNAMENT 88796 6165 82631 15100 2630 0 12934 1 9245 0 9245 0 0 0 15960 0 6733 726340 79397 646943 3350 34441 40597 500 250481 329369 317574 X 1 1 X X X X 0 0 0 0 0 0 0 1 0 OLIN B CAMPBELL JR PRESIDENT/CEO 198854 0 18000 0 6000 0 25898 0 14416 0 263168 0 0 0 MATTHEW SHRIVER VICE PRESIDENT - FINANCE/CFO 134328 0 0 0 0 0 16031 0 15874 0 166233 0 0 0 STERLING GALLAGHER VICE PRESIDENT - OPERATIONS/COO 127974 0 0 0 7200 0 16036 0 14966 0 166176 0 0 0 PART I, LINE 1A YMCA BUFFALO NIAGARA REIMBURSES OLIN B. CAMPBELL, JR. FOR THE COST OF BUFFALO CLUB DUES. MEMBERSHIP IN THE BUFFALO CLUB PROVIDES YMCA BUFFALO NIAGARA WITH CLASS A MEETING SPACE AS WELL AS THE ABILITY TO CONNECT WITH MANY OF BUFFALO'S MOST INFLUENTIAL LEADERS. PART I, LINE 7 OLIN B. CAMPBELL, JR. RECEIVED INCENTIVE COMPENSATION IN THE AMOUNT OF $18,000 FOR ACHEIVING CERTAIN PERFORMANCE STANDARDS ESTABLISHED BY THE COMPENSATION COMMITTEE. SCHEDULE J, PART II, LINE (B)(III) OTHER COMPENSATION REPRESENTS AUTO ALLOWANCE A TOWN OF AMHERST DEVELOPMENT CORPORATION 222867364 2011-12-15 18000000 FOR THE YMCA TO BUILD A NEW FACILITY 0 0 0 A 2675010 18000000 354000 17646000 2013 0 0 1 1 A 0 1 0 0 0.03670 0.03670 0 0 0 A 0 0 1 0 1 1 KEY BANK NATIONAL 10.000000000000 0 0 0 0 0 A 0 PART IV, LINE 28 EXCEPTION TO REBATE - THE ENTIRE PROCEEDS OF THE TAX EXEMPT BOND ISSUE WERE EXPENDED WITHIN THE TWO YEAR EXCEPTION PERIOD FOR A CONSTRUCTION ISSUE RON RACCUIA MEMBER OF THE BOARD OF DIRECTORS 135348 IN 2016 YMCA BUFFALO NIAGARA PAID ADPRO SPORTS A TOTAL OF $135,348, MOSTLY FOR T-SHIRTS FOR THE TURKEY TROT AND STAFF SHIRTS. RON RACCUIA, A MEMBER OF THE BOARD OF DIRECTORS OF YMCA BUFFALO NIAGARA, HAS AN OWNERSHIP INTEREST IN ADPRO SPORTS IN EXCESS OF 35%. 0 DAVID BAUER MEMBER OF THE BOARD OF DIRECTORS 135115 IN 2016 YMCA BUFFALO NIAGARA PAID NATIONAL FUEL A TOTAL OF $135,115 FOR TRANSPORTATION OF NATURAL GAS. DAVID BAUER, A MEMBER OF THE BOARD OF DIRECTORS OF YMCA BUFFALO NIAGARA, IS AN OFFICER OF NATIONAL FUEL. 0 X 1670 COST X 2 2889 FMV X LIGHTING UPGRADE PROJECT 1 33021 COST X SECURITY SYSTEM 1 7000 COST 0 1 0 FORM 990, PART I, LINE 1 YMCA BUFFALO NIAGARA ACCOMPLISHES THIS MISSION THROUGH A VARIETY OF PROGRAMS AND SERVICES DESIGNED TO PROMOTE YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY. THESE PROGRAMS AND SERVICES INCLUDE HEALTH ENHANCEMENT, AQUATICS, SCHOOL AGE CHILD CARE, SUMMER DAY CAMP, RESIDENT CAMPING, YOUTH & TEEN DEVELOPMENT, PRESCHOOL EDUCATION, SENIOR SERVICES AND OTHERS. INTEGRATED INTO THE FABRIC OF THESE PROGRAMS AND SERVICES ARE THE FOUR CORE VALUES OF THE YMCA: CARING, HONESTY, RESPECT AND RESPONSIBILITY. THESE VALUES FORM THE MAIN COMPONENT OF YMCA CHARACTER DEVELOPMENT, A FUNDAMENTAL PART OF ALL YMCA PROGRAMMING. VOLUNTEERS ARE THE LIFEBLOOD OF THE YMCA. SINCE ITS FOUNDING IN 1852, VOLUNTEERS HAVE ADVANCED THE MISSION OF YMCA BUFFALO NIAGARA THROUGH FUND RAISING, SERVICE DELIVERY AND THE ESTABLISHMENT OF POLICIES THAT GOVERN THE ORGANIZATION. IN 2016, 57 POLICY VOLUNTEERS SERVED ON THE BOARD OF DIRECTORS, BOARD OF TRUSTEES AND EIGHT BRANCH BOARDS OF MANAGEMENT, PROVIDING GUIDANCE AND LEADERSHIP TO THE ASSOCIATION. IN ADDITION, 749 INDIVIDUALS ADVANCED THE YMCA MISSION THROUGH THEIR SERVICE AS PROGRAM AND FUND RAISING VOLUNTEERS. IN 2016, THESE VOLUNTEERS PROVIDED NEARLY 9,000 HOURS OF VOLUNTEER SERVICE VALUED AT NEARLY $250,000. IN ADDITION TO UTILIZING ITS FIVE FULL FACILITY BRANCHES, ONE RESIDENT CAMP, AND TWO DAY CAMP LOCATIONS, YMCA BUFFALO NIAGARA SERVES THE COMMUNITY THROUGH A MULTITUDE OF COLLABORATIVE ARRANGEMENTS WITH OTHER LOCAL ORGANIZATIONS. IN 2016, YMCA BUFFALO NIAGARA WORKED WITH OVER 100 ORGANIZATIONS TO DELIVER PROGRAMS AND SERVICES TO THE COMMUNITY INCLUDING SCHOOL DISTRICTS, NON-PROFIT ORGANIZATIONS, GOVERNMENT AGENCIES, CHURCHES, PRIVATE/CHARTER SCHOOLS, COLLEGES & UNIVERSITIES, HOSPITALS, HEALTH CARE INSURERS, FINANCIAL INSTITUTIONS, SPORTS TEAMS, AND OTHER YMCAS LOCALLY, NATIONALLY AND INTERNATIONALLY. YMCA BUFFALO NIAGARA IS AN INCLUSIVE ORGANIZATION SERVING INDIVIDUALS AND FAMILIES REGARDLESS OF AGE, GENDER, RACE, ETHNICITY, ABILITY, RELIGION OR ECONOMIC CIRCUMSTANCES. OUR COMMITMENT TO DIVERSITY IS REFLECTED IN THE DEMOGRAPHIC MAKE-UP OF OUR VOLUNTEERS, MEMBERS, PROGRAM PARTICIPANTS AND STAFF. OUR COMMITMENT TO PROVIDING ACCESS TO YMCA SERVICES TO ALL WHO DESIRE IT, REGARDLESS OF THEIR ABILITY TO PAY, IS REFLECTED IN OUR FUNDRAISING ACTIVITIES AND FINANCIAL ASSISTANCE POLICY. WITHIN THE AVAILABLE RESOURCES OF THE ORGANIZATION, YMCA BUFFALO NIAGARA WILL PROVIDE SERVICES TO ANY YOUTH, SENIOR, ADULT OR FAMILY WHO DESIRES TO PARTICIPATE IN YMCA PROGRAMMING, REGARDLESS OF THEIR ABILITY TO PAY THE ASSOCIATED MEMBERSHIP OR PROGRAM FEE. TOWARD THAT END, YMCA BUFFALO NIAGARA CONDUCTS AN ANNUAL CAMPAIGN TO RAISE FUNDS TO PROVIDE FINANCIAL ASSISTANCE TO THOSE WHO WOULD OTHERWISE BE UNABLE TO AFFORD YMCA SERVICES. THESE FUNDS, ALONG WITH THE PROCEEDS FROM VARIOUS SPECIAL EVENTS, GRANTS FROM LOCAL GOVERNMENT SOURCES AND ANNUAL ALLOCATIONS FROM THE UNITED WAY OF NIAGARA, ENABLE YMCA BUFFALO NIAGARA TO MAKE MEMBERSHIP AND PROGRAMS AFFORDABLE FOR ALL WHO DESIRE THEM. IN ADDITION, YMCA BUFFALO NIAGARA UTILIZES INCOME FROM ITS ENDOWMENT FUND TO UNDERWRITE THE DELIVERY OF PROGRAM SERVICES. PROVIDING FINANCIAL ASSISTANCE FOR THOSE IN NEED CONTINUES TO BE A PRIORITY OF THE YMCA MOVEMENT. IN 2016, YMCA BUFFALO NIAGARA PROVIDED $981,829 IN DIRECT FINANCIAL ASSISTANCE TO ENABLE INDIVIDUALS AND FAMILIES TO PARTICIPATE IN YMCA PROGRAMS AND SERVICES WHO OTHERWISE COULD NOT AFFORD TO DO SO. 73% OF THESE AWARDS WERE PROVIDED TO FAMILIES NEEDING CHILD CARE FOR THEIR SCHOOL AGE CHILDREN. THESE CHILDREN WERE ABLE TO ATTEND YMCA BEFORE AND AFTER SCHOOL PROGRAMS OR YMCA SUMMER CAMP BECAUSE OF THE GENEROSITY OF YMCA DONORS. ANOTHER 25% WAS AWARDED SO THAT INDIVIDUALS AND FAMILIES COULD ENJOY THE BENEFITS OF YMCA MEMBERSHIP AND THE REMAINING 2% WAS AWARDED FOR OTHER PROGRAMS SUCH AS SWIM LESSONS OR YOUTH SPORTS. FINANCIAL ASSISTANCE IS MADE POSSIBLE THROUGH THE GENEROSITY OF THE COMMUNITY - PEOPLE HELPING PEOPLE. TO ENSURE THE RESOURCES ARE AVAILABLE FOR THOSE IN NEED, YMCA BUFFALO NIAGARA CONDUCTS AN ANNUAL CAMPAIGN. $624,069 WAS RAISED IN 2016 THROUGH THE ANNUAL CAMPAIGN TO MAKE SURE THAT YMCA SERVICES ARE AFFORDABLE TO ALL. IN ADDITION, SCHOLARSHIP FUNDS ARE ALSO RAISED FROM SPECIAL EVENTS SUCH AS THE ANNUAL YMCA BUFFALO NIAGARA GOLF CLASSIC AND THE THANKSGIVING DAY TURKEY TROT. THE ANNUAL YMCA BUFFALO NIAGARA GOLF CLASSIC WAS HELD ON SEPTEMBER 12, 2016 WITH THE SUPPORT OF A MAJOR CORPORATE SPONSOR. THE NET PROCEEDS OF THIS EVENT PROVIDED OVER $58,000 FOR FINANCIAL ASSISTANCE FOR CHILDREN. THE 121ST ANNUAL THANKSGIVING DAY TURKEY TROT, THE LONGEST CONSECUTIVELY RUN FOOT RACE IN THE WORLD, ATTRACTED OVER 14,000 PARTICIPANTS AS WELL AS THOUSANDS OF SPECTATORS. THIS EVENT PROVIDED $352,000 TO UNDERWRITE URBAN PROGRAMS AND PROVIDE FINANCIAL ASSISTANCE TO CHILDREN AND FAMILIES. IN ADDITION TO THESE ANNUAL FUND RAISING ACTIVITIES, YMCA BUFFALO NIAGARA IS WORKING TO ENSURE THE AVAILABILITY OF RESOURCES TO FULFILL ITS MISSION IN THE FUTURE THROUGH THE ESTABLISHMENT OF ITS "HERITAGE SOCIETY." THIS INITIATIVE IS COMPRISED OF INDIVIDUALS WHO HAVE SHOWN THEIR COMMITMENT TO THE MISSION OF THE YMCA BY MAKING AN OUTRIGHT OR PLANNED GIFT TO THE YMCA'S ENDOWMENT FUND. BY CONTRIBUTING TO THE YMCA'S ENDOWMENT FUND, THESE INDIVIDUALS ARE ENSURING THAT FUTURE GENERATIONS WILL BE ABLE TO BENEFIT FROM YMCA PROGRAMS AND SERVICES. FORM 990, PART III, LINE 4A YOUTH DEVELOPMENT 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 IS 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 SCHOOL AGE CHILD CARE, SUMMER CAMP AND PRESCHOOL EDUCATION, OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL AND EMOTIONAL GROWTH. IN 2016, YMCA BUFFALO NIAGARA PROVIDED $741,389 IN FINANCIAL ASSISTANCE TO FAMILIES TO ENABLE CHILDREN TO PARTAKE IN YOUTH DEVELOPMENT PROGRAMS WHO OTHERWISE MAY NOT HAVE BEEN ABLE TO AFFORD TO PARTICIPATE. SCHOOL AGE CHILD CARE CONSISTS OF BEFORE AND AFTER SCHOOL PROGRAMS, AS WELL AS VACATION CLUBS OFFERED DURING SCHOOL HOLIDAY PERIODS. THE GOALS OF THE PROGRAM ARE TO PROVIDE SAFE, AFFORDABLE, QUALITY SUBSTITUTE PARENTAL CARE FOR SCHOOL AGE CHILDREN OF WORKING PARENTS AND TO PROVIDE POSITIVE PHYSICAL, SOCIAL AND EDUCATIONAL EXPERIENCES FOR THE CHILDREN. PROGRAMS ARE OFFERED AT YMCA FACILITIES AND IN 38 SCHOOLS THROUGHOUT ERIE AND NIAGARA COUNTIES. SUMMER CAMPING PROGRAMS INCLUDE DAY AND RESIDENT CAMPING, AS WELL AS FAMILY CAMPING, OUTDOOR EDUCATION PROGRAMS, LEADERS/COUNSELORS IN TRAINING AND SPECIALTY CAMPS & TRIPS. RESIDENT CAMPING IS OFFERED AT YMCA BUFFALO NIAGARA'S CAMP WEONA WHILE DAY CAMP IS OFFERED AT THE FIVE FULL FACILITY BRANCHES, TWO YMCA-OWNED DAY CAMP SITES AND NINE COMMUNITY BASED LOCATIONS. EACH CAMP PROGRAM IS DESIGNED TO FOSTER THE PHYSICAL, INTELLECTUAL, SOCIAL AND SPIRITUAL GROWTH OF THE CHILDREN PARTICIPATING. YMCA CAMP PROGRAMS ALSO MEET THE NEEDS OF PARENTS WHO ARE LOOKING FOR A SAFE, CONVENIENT AND AFFORDABLE FORM OF CHILD CARE WHILE SCHOOL IS NOT IN SESSION. A UNIQUE COMPONENT OF YMCA BUFFALO NIAGARA'S RESIDENT CAMP PROGRAM IS ITS INTERNATIONAL ASPECT. THE RESIDENT CAMP EXPERIENCE IS ENHANCED EACH YEAR THROUGH ITS PARTICIPATION IN THE INTERNATIONAL CAMP COUNSELOR PROGRAM. THROUGH THIS PROGRAM, CAMPERS HAVE THE OPPORTUNITY TO MEET AND INTERACT WITH PEOPLE FROM OTHER COUNTRIES, THEREBY INCREASING THEIR UNDERSTANDING AND KNOWLEDGE OF OTHER CULTURES. PRESCHOOL EDUCATION PROGRAMS ARE OFFERED AT THREE YMCA FACILITIES. IN ADDITION, YMCA BUFFALO NIAGARA WORKS WITH SEVEN LOCAL SCHOOL DISTRICTS TO DELIVER UNIVERSAL PRESCHOOL PROGRAMS TO CHILDREN OF DISTRICT RESIDENTS. THESE PROGRAMS ARE DESIGNED TO ENHANCE THE SOCIAL, EMOTIONAL, PHYSICAL AND COGNITIVE SKILLS OF PRESCHOOL CHILDREN. IN ADDITION, PRESCHOOL SPORTS, AQUATICS AND PARENT/CHILD PROGRAMS ARE OFFERED TO HELP BUILD SELF-ESTEEM, VALUES, PLAY SKILLS AND FAMILY BONDING. FORM 990, PART III, LINE 4B HEALTHY LIVING THE YMCA IS COMMITTED TO IMPROVING AMERICA'S HEALTH, COMMUNITY BY COMMUNITY. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH AND FOSTER CONNECTIONS THROUGH FITNESS, SPORTS, FUN AND SHARED INTERESTS. AS A RESULT, OVER 44,000 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 CHRONIC DISEASE AND OBESITY, FAMILIES STRUGGLE WITH WORK/LIFE BALANCE AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE AND OPEN TO PEOPLE OF ALL FAITHS, BACKGROUNDS, ABILITIES AND INCOME LEVELS. IN 2016, YMCA BUFFALO NIAGARA PROVIDED $240,440 IN FINANCIAL ASSISTANCE TO PEOPLE WHO OTHERWISE MAY NOT HAVE BEEN ABLE TO AFFORD TO PARTICIPATE IN HEALTHY LIVING ACTIVITIES. HEALTHY LIVING PROGRAMS INCLUDE FITNESS CLASSES, STRENGTH TRAINING, PRE AND POST-NATAL EXERCISE, FITNESS TESTING, LIFESTYLE ASSESSMENT, STRESS MANAGEMENT, HEALTH EDUCATION, NUTRITION EDUCATION, DISEASE PREVENTION, PERSONAL TRAINING, SELF-DEFENSE AND FAMILY RECREATIONAL OPPORTUNITIES. PROGRAMS ARE OFFERED AT THE FIVE YMCA FULL FACILITY BRANCHES IN THE BUFFALO-NIAGARA AREA, AS WELL AS IN VARIOUS COMMUNITY-BASED LOCATIONS. FORM 990, PART III, LINE 4C SOCIAL RESPONSIBILITY OUR YMCA BELIEVES IN GIVING BACK AND SUPPORTING OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS FOR MORE THAN 164 YEARS. YMCA PROGRAMS, SUCH AS THE SENIOR CITIZEN CENTER, THE TOGETHERHOOD VOLUNTEER INITIATIVE, AND CPR & FIRST AID TRAINING, ARE EXAMPLES OF HOW WE DELIVER TRAINING, RESOURCES AND SUPPORT THAT EMPOWER OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS AND OVERCOME OBSTACLES. IN 2016 WE ENGAGED 749 YMCA MEMBERS, PARTICIPANTS AND VOLUNTEERS IN ACTIVITIES THAT STRENGTHEN OUR COMMUNITY AND PAVE THE WAY FOR FUTURE GENERATIONS TO THRIVE. FORM 990, PART VI, SECTION A, LINE 2 CALVIN HALLER (DECEASED), TRUSTEE, AND CARY HALLER, DIRECTOR, HAVE A FAMILY RELATIONSHIP FORM 990, PART VI, SECTION A, LINE 6 THE BY-LAWS OF YMCA BUFFALO NIAGARA PROVIDES FOR MEMBERSHIP AS FOLLOWS: ARTICLE II - MEMBERSHIP CLASS OF MEMBERS-THE MEMBERS OF THIS ASSOCIATION SHALL BE THOSE INDIVIDUALS WHO COMPLY WITH THE PROVISIONS OF THESE BY-LAWS AND THE MEMBERSHIP REGULATIONS AS PRESCRIBED FROM TIME TO TIME BY THE BOARD OF DIRECTORS OF THE ASSOCIATION, REFERRED TO HEREINAFTER AS THE "BOARD OF DIRECTORS OR "THE BOARD". QUALIFICATIONS FOR VOTING MEMBERS-VOTING MEMBERSHIP IN THIS ASSOCIATION SHALL BE OPEN TO ANY INDIVIDUAL AT LEAST 18 YEARS OF AGE WHO COMPLIES WITH THE REQUIREMENTS OF THE CERTIFICATE OF INCORPORATION OF THE ASSOCIATION AND MEMBERSHIP REGULATIONS PRESCRIBED BY FROM TIME TO TIME BY THE BOARD. SUSPENSION EXPULSION-MEMBERS MAY BE SUSPENDED OR EXPELLED IN ACCORDANCE WITH THE PROVISION OF THE ASSOCIATION'S MEMBERSHIP OR REGULATIONS. FORM 990, PART VI, SECTION A, LINE 7A THE BY-LAWS OF YMCA BUFFALO NIAGARA PROVIDES FOR THE ELECTION OF MEMBERS OF THE GOVERNING BODY AS FOLLOWS: ARTICLE III, MANAGEMENT & POWERS SECTION 1, MANAGEMENT THE MANAGEMENT OF THIS ASSOCIATION SHALL BE VESTED IN THE BOARD OF NO LESS THAN TWELVE (12) OR MORE THAN FORTY (40) INDIVIDUALS WHO ARE EIGHTEEN YEARS OF AGE OR OVER, PLUS THE ELECTED CHAIRS OF THE BOARDS OF MANAGEMENT OF THE BRANCHES (AS DEFINED IN ARTICLE VIII HEREOF). THE ELECTION OF DIRECTORS SHALL BE BY VOTE OF THE QUALIFIED MEMBERS OF THE ASSOCIATION ANNUALLY AS PROVIDED FOR IN THESE BY-LAWS. DIRECTORS SHALL SERVE WITHOUT COMPENSATION OF ANY KIND. AND SECTION 4, NOMINATIONS (A) VACANCIES CAUSED BY EXPIRED TERMS NOMINATIONS FOR DIRECTORS TO FILL VACANCIES EXISTING BECAUSE OF THE EXPIRATION OF TERMS SHALL BE MADE BY THE NOMINATING COMMITTEE TO BE APPOINTED BY THE CHAIRPERSON OF THE BOARD, AT LEAST THIRTY (30) DAYS PRIOR TO THE DATE OF ELECTION. THIS COMMITTEE SHALL CONSIST OF A MINIMUM OF FIVE DIRECTORS. THE CHAIRPERSON OF THE BOARD SHALL DESIGNATE THE CHAIRPERSON OF THE COMMITTEE. THE COMMITTEE SHALL PRESENT TO THE ANNUAL MEETING OF THE ASSOCIATION ONE NOMINATION FOR EACH VACANCY ON THE BOARD AND SHALL, IN ADDITION, PRESENT ANY OTHER NOMINATION WHICH MAY HAVE BEEN PROPOSED BY ANY ONE HUNDRED VOTING MEMBERS OF THE ASSOCIATION. EACH SUCH PROPOSAL SHALL GIVE THE NAME, ADDRESS OF THE NOMINEE, HIS OR HER BRANCH MEMBERSHIP, IF APPLICABLE, AND THE NAME AND ADDRESS OF EACH PROPOSER, AND SHALL BE SUBMITTED IN WRITING AND SENT TO REACH THE CHAIRPERSON OF THE NOMINATING COMMITTEE AT THE ASSOCIATION'S HEADQUARTERS NOT LATER THAN NOON OF THE FIRST BUSINESS DAY OF JANUARY OF EACH YEAR. FORM 990, PART VI, SECTION A, LINE 7B AMENDMENT OF THE BY-LAWS OF YMCA BUFFALO NIAGARA REQUIRES RATIFICATION BY THE ORGANIZATION'S MEMBERS AS FOLLOWS: ARTICLE XII - AMENDMENTS SECTION 1: AMENDMENTS THESE BY-LAWS MAY BE AMENDED BY TWO-THIRDS VOTE OF THE MEMBERS OF THE BOARD PRESENT AT ANY REGULAR OR SPECIAL MEETING OF THE BOARD. ANY AMENDMENT SO ADOPTED BY THE BOARD OF DIRECTORS SHALL BE PRESENTED TO THE NEXT ANNUAL MEETING OF THE ASSOCIATION HELD PURSUANT TO SECTION 1, ARTICLE IV OF THESE BY-LAWS OR ANY SPECIAL MEETING HELD PURSUANT TO SECTION 2, ARTICLE IV OF THESE BY-LAWS, AND IF APPROVED BY A MAJORITY OF THE MEMBERS PRESENT AND VOTING, SHALL AT THAT TIME CONSTITUTE AN AMENDMENT TO THE BY-LAWS. FORM 990, PART VI, SECTION B, LINE 11B PROCESS FOR BOARD REVIEW OF FORM 990 THE 990 IS PRESENTED IN DRAFT FORM TO THE FINANCE/AUDIT COMMITTEE OF YMCA BUFFALO NIAGARA. AFTER APPROVAL BY THE FINANCE/AUDIT COMMITTEE, THE 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C IN ACCORDANCE WITH THE YMCA'S CONFLICT OF INTEREST POLICY, EACH DIRECTOR, OFFICER, TRUSTEE, KEY EMPLOYEE AND MEMBER OF A COMMITTEE OF THE ORGANIZATION SHALL PRIOR TO HIS OR HER INITIAL ELECTION OR APPOINTMENT AND THEREAFTER ANNUALLY SIGN AND SUBMIT TO THE SECRETARY OF THE ORGANIZATION A STATEMENT A. WHICH AFFIRMS SUCH PERSON: I. HAS RECEIVED A COPY OF THIS CONFLICTS OF INTEREST POLICY, II. HAS READ AND UNDERSTANDS THE POLICY, III. HAS AGREED TO COMPLY WITH THE POLICY, AND IV. UNDERSTANDS THAT THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. B. IN WHICH STATEMENT, SUCH PERSON HAS IDENTIFIED ANY ENTITY OF WHICH SUCH PERSON IS AN OFFICER, DIRECTOR, TRUSTEE, MEMBER, OWNER (EITHER AS A SOLE PROPRIETOR OR A PARTNER), OR EMPLOYEE AND WITH WHICH THE ORGANIZATION HAS A RELATIONSHIP, AND ANY TRANSACTION IN WHICH THE ORGANIZATION IS A PARTICIPANT AND IN WHICH THE PERSON MIGHT HAVE A CONFLICTING INTEREST. C. THE SECRETARY SHALL PROVIDE A COPY OF ALL COMPLETED STATEMENTS TO THE CHAIR OF THE EXECUTIVE COMMITTEE. TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH ITS CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: A. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARM'S LENGTH BARGAINING. B. WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT OF THE ORGANIZATION CONFORM TO THE ORGANIZATION'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMPENSATION COMMITTEE IS CHARGED BY THE BOARD OF DIRECTORS WITH THE RESPONSIBILITY TO DETERMINE THE COMPENSATION OF THE CEO AND KEY EMPLOYEES OF YMCA BUFFALO NIAGARA. THE EXECUTIVE COMPENSATION COMMITTEE SHALL BE COMPRISED OF THE CURRENT AND IMMEDIATE PAST CHAIRS OF THE BOARDS OF DIRECTORS AND TRUSTEES. THIS COMMITTEE MAY CHOOSE TO INCLUDE, AT THEIR DISCRETION, OTHER MEMBERS OF THESE BOARDS AND/OR INDIVIDUALS FROM OUTSIDE THE ORGANIZATION TO PROVIDE EXPERTISE WHEN NECESSARY. THE PURPOSE OF THIS COMMITTEE IS TO: APPROVE THE ANNUAL PERFORMANCE STANDARDS OF THE PRESIDENT/CEO. DETERMINE APPROPRIATE PERFORMANCE MEASURES AND ESTABLISH CRITERIA FOR ANY INCENTIVE-BASED COMPENSATION. CONDUCT THE ANNUAL PERFORMANCE APPRAISAL FOR THE PRESIDENT/CEO. DETERMINE THE TOTAL COMPENSATION PACKAGE FOR THE PRESIDENT/CEO. ANNUALLY REVIEW, AND APPROVE ANY CHANGE TO, THE TOTAL COMPENSATION OF THE PRESIDENT/CEO AND OTHER KEY EMPLOYEES AS DEFINED BY THE IRS AS THOSE WHO EARN A TOTAL COMPENSATION OF $150,000 OR MORE. ASSIST THE BOARD AND SENIOR MANAGEMENT IN SUCCESSION PLANNING FOR THE POSITION OF PRESIDENT/CEO. DETERMINING REASONABLE COMPENSATION: BEFORE ANY CHANGE TO THE COMPENSATION OF THE PRESIDENT/CEO AND OTHER KEY EMPLOYEES AS DEFINED ABOVE IS MADE, THE EXECUTIVE COMPENSATION COMMITTEE MUST DETERMINE THAT IT IS REASONABLE AND THAT EXCESS BENEFIT TRANSACTIONS HAVE NOT OCCURRED. TO DO THIS, THE EXECUTIVE COMPENSATION COMMITTEE WILL OBTAIN COMPARABLE DATA. YMCAS WITH SIMILAR BUDGET SIZES IN LIKE METROPOLITAN AREAS, AND NON-PROFITS OF SIMILAR SIZE AND SCOPE WITHIN THE BUFFALO NIAGARA REGION WILL BE USED AS A BASIS FOR COMPARISON, ALONG WITH ANY OTHER RELEVANT DATA. RECUSAL: MEMBERS OF THE EXECUTIVE COMPENSATION COMMITTEE HAVING A CONFLICT OF INTEREST WITH RESPECT TO A COMPENSATION ARRANGEMENT UNDER REVIEW SHALL BE EXCLUDED FROM THE EXECUTIVE COMPENSATION COMMITTEES DISCUSSION AND DETERMINATION FOR THAT PARTICULAR EMPLOYEE. WRITTEN REPORT: ONCE THE EXECUTIVE COMPENSATION COMMITTEE HAS DETERMINED THE COMPENSATION, OR CHANGE IN COMPENSATION FOR THE PRESIDENT/CEO OR OTHER KEY EMPLOYEES, THE EXECUTIVE COMPENSATION COMMITTEE WILL PREPARE A WRITTEN REPORT DOCUMENTING ITS DECISION. THE WRITTEN REPORT WILL STATE THE TERMS OF THE PROPOSED COMPENSATION, THE IDENTITY AND SOURCE OF THE COMPARABILITY DATA ON WHICH THE EXECUTIVE COMPENSATION COMMITTEE RELIED, THE MEMBERS OF THE EXECUTIVE COMPENSATION COMMITTEE WHO WERE PRESENT FOR DISCUSSION AND DEBATE, THE IDENTITY OF THE MEMBERS THAT APPROVED THE COMPENSATION, THE IDENTITY OF THE MEMBERS WHO OPPOSED THE COMPENSATION, AND THE IDENTITY OF ANY MEMBER WHO RECUSED HIM/HERSELF BECAUSE OF A CONFLICT OF INTEREST. THIS WRITTEN REPORT WILL BE KEPT ON FILE IN THE HUMAN RESOURCES DEPARTMENT AT YMCA BUFFALO NIAGARAS ASSOCIATION OFFICE. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS OF YMCA BUFFALO NIAGARA ARE MADE AVAILABLE TO THE PUBLIC IN THE FOLLOWING WAYS: ON THE PUBLIC DISCLOSURE PAGE OF YMCA BUFFALO NIAGARA'S WEBSITE AT WWW.YMCABUFFALONIAGARA.ORG BY VISITING THE YMCA ASSOCIATION'S OFFICES AT 301 CAYUGA ROAD, SUITE 100, BUFFALO, NY 14225 DURING REGULAR BUSINESS HOURS HARD COPIES WILL BE PROVIDED UPON REQUEST OVER THE PHONE, IN WRITING OR VIA EMAIL FORM 990, PART XI, LINE 9: CHANGE IN FAIR VALUE OF INTEREST RATE SWAP 176,821. FORM 990; PART XII; LINE 2C THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.