2017-08-23T15:00:42-05:00 2016-12-31 381357951 Plante & Moran PLLC PO Box 307 Southfield MI 480370307 990 2016-01-01 300187652 YMCA Foundation YMCA 3132675300 1401 Broadway Boulevard Suite 3A Detroit MI 48226 Michelle Kotas Treasurer 2017-08-23 true Lynne Huismann P00053811 2483522500 2016 2021-01-29 14:40:06Z Scott Landry 1401 Broadway Boulevard Suite 3A Detroit MI 48226 4475928 false X N/A X 2002 MI TO SUPPORT PROGRAMS AND ACTIVITIES DESIGNED TO ENHANCE CHARACTER, EDUCATION, COMMUNITY DEVELOPMENT, ARTS AND CULTURE, HEALTH, AND SOCIAL SERVICES FOR CHILDREN, FAMILIES AND COMMUNITIES, PRINCIPALLY THOSE CONDUCTED BY THE YMCA. 13 10 0 10 0 0 266000 300706 0 686882 673126 0 952882 973832 886332 921076 0 0 0 0 62667 72856 948999 993932 3883 -20100 14088427 14516157 0 0 14088427 14516157 THE YMCA FOUNDATION (THE "FOUNDATION") IS A SUPPORT ORGANIZATION WHICH SUPPORTS PROGRAMS AND SERVICES ALIGNED WITH THE CHARITABLE PURPOSES OF THE YMCA OF METROPOLITAN DETROIT ("YMCA"), A SECTION 501(C)(3) ORGANIZATION WHICH QUALIFIES AS A PUBLICLY SUPPORTED ORGANIZATION UNDER SECTIONS 509(A)(1) AND 170(B)(1)(A)(VI) OF THE CODE, AND OTHER PUBLIC CHARITIES THAT ARE CLOSELY RELATED IN PURPOSE OR FUNCTION TO THE YMCA. THE FOUNDATION SUPPORTS PROGRAMS AND ACTIVITIES DESIGNED TO ENHANCE CHARACTER, EDUCATION, COMMUNITY DEVELOPMENT, ARTS AND CULTURE, HEALTH, AND SOCIAL SERVICES FOR CHILDREN, FAMILIES AND COMMUNITIES, PRINCIPALLY THOSE CONDUCTED BY THE YMCA. false false 921076 921076 FUNDS FROM THE YMCA FOUNDATION SUPPORT A MYRIAD OF YMCA BRANCH PRIORITIES FROM CAMPING SCHOLARSHIPS AT CAMP OHIYESA AND NISSOKONE, TO DAY CAMP SCHOLARSHIPS AT 10 BRANCHES ACROSS SOUTHEAST MICHIGAN TO THE MINORITY ACHIEVERS PROGRAMMING SERVING THE INNER CITY OF DETROIT. DESIGNATED GIFTS TO SEVERAL YMCA BRANCHES SUPPORT SPECIFIC PROGRAMS SUCH AS YMCA SWIM TEAMS AND LITERACY INITIATIVES IN ACCORDANCE WITH THE WISHES OF THE ORIGINAL DONORS. 921076 true true false false false false false false false true false false false false false true false true false false false false false false false false false true false true false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false X 13 10 false false false false false true false true true false false true true true true true true false false false MI X X Michelle Kotas 3132675300 1401 Broadway Suite 3A Detroit MI 48226 Michelle L Kotas Treasurer 5.0 50.0 X X 0 145704 12585 Brad M Kreiner Chairman of the Board 1.0 3.0 X X 0 0 0 Scott A Landry President 5.0 50.0 X X 0 275166 32024 Latitia McCree Secretary 5.0 50.0 X X 0 136478 15660 Richard Aginian Board Member 1.0 X 0 0 0 John C Carter Board Member 1.0 3.0 X 0 0 0 Anthony P Cracchiolo Board Member 1.0 3.0 X 0 0 0 Andrew A Dincolo Board Member 1.0 X 0 0 0 Harold Dubrowsky Board Member 1.0 X 0 0 0 Marita S Grobbel Board Member 1.0 3.0 X 0 0 0 Gregory C Hamilton Board Member 1.0 X 0 0 0 Larry L Johnson Board Member 1.0 3.0 X 0 0 0 Michael E McInerney Board Member 1.0 3.0 X 0 0 0 Wendy L Foss Board Member 1.0 3.0 X 0 0 0 Reid S Thebault Board Member 1.0 X 0 0 0 0 557348 60269 0 false true false 0 X 0 0 0 300706 0 0 0 300706 0 0 0 0 0 272344 0 0 272344 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3902878 3502096 400782 0 400782 400782 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 973832 0 0 673126 921076 921076 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 CONSULTING FEES 72856 0 72856 0 0 0 0 0 993932 921076 72856 0 702741 632107 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12726780 13340945 658906 543105 0 0 0 0 0 14088427 14516157 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7717079 8144809 0 0 6371348 6371348 0 0 0 0 0 0 14088427 14516157 14088427 14516157 -20100 447830 0 0 0 0 X false true X true false X X 1 YMCA OF METROPOLITAN DETROIT 381358055 7 true 921076 0 1 921076 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14088427 300706 1120956 921076 0 72856 14516157 15476825 266000 -705399 886332 0 62667 14088427 15735506 329260 399909 956852 0 30998 15476825 13963348 376106 2195461 765744 0 33665 15735506 13085798 179720 1528840 787332 0 43678 13963348 0.561 0.439 0.0 true false 0 X Schedule D, Part V, Line 4 Intended uses of endowment funds THE ENDOWMENT FUND OF THE YMCA OF METROPOLITAN DETROIT SUPPORTS A MYRIAD OF YMCA BRANCH PRIORITIES FROM CAMPING SCHOLARSHIPS AT CAMP OHIYESA AND NISSOKONE, TO DAY CAMP SCHOLARSHIPS AT 10 BRANCHES ACROSS SOUTHEAST MICHIGAN TO THE MINORITY ACHIEVERS PROGRAMMING SERVING THE INNER CITY OF DETROIT. DESIGNATED GIFTS TO SEVERAL YMCA BRANCHES SUPPORT SPECIFIC PROGRAMS SUCH AS YMCA SWIM TEAMS AND LITERACY INITIATIVES IN ACCORDANCE WITH THE WISHES OF THE ORIGINAL DONORS. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE ASSOCIATION IS AN ORGANIZATION DESCRIBED IN INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND, AS SUCH, IS EXEMPT FROM TAXATION UNDER IRC SECTION 501(A). ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE A TAX LIABILITY IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2016, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER/ THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO DECEMBER 31, 2013. true YMCA OF METROPOLITAN DETROIT 1401 BROADWAY STE 3A Detroit MI 48226 381358055 501(C)(3) 921076 (SEE STATEMENT) 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. THE FUNDS GRANTED TO THE YMCA REPRESENT THE ANNUAL AMOUNT THE FOUNDATION BOARD APPROVES AS THE ANNUAL ALLOCATION TO SUPPORT GENERAL OPERATIONS. THIS AMOUNT IS TRANSFERRED TO THE YMCA AS A QUARTERLY PAYOUT. THE AMOUNT IS FURTHER ALLOCATED TO BRANCHES TO SUPPORT VARIOUS PROGRAMMING INITIATIVES, SUCH AS OUTREACH, DAY CAMP, SWIM TEAMS, AND LITERACY INITIATIVES. false false false false false false false false false Michelle L Kotas Treasurer 0 114099 0 18000 0 13605 0 11696 0 889 0 158289 0 0 Scott A Landry President 0 206230 0 32000 0 36936 0 21200 0 10824 0 307190 0 0 Latitia McCree Secretary 0 112865 0 17667 0 5946 0 11042 0 4618 0 152138 0 0 Form 990, Part VI, Line 15 COMPENSATION THE FOUNDATION'S TOP MANAGEMENT OFFICIAL AND OTHER OFFICERS ARE UNCOMPENSATED BY THE REPORTING ORGANIZATION. THE REPORTING ORGANIZATION RELIES ON THE YMCA OF METROPOLITAN DETROIT, A RELATED ORGANIZATION, TO ESTABLISH COMPENSATION FOR THESE INDIVIDUALS. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body A MAJORITY OF THE MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED OR APPOINTED BY THE YMCA OF METROPOLITAN DETROIT. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE OF THE YMCA OF METROPOLITAN DETROIT. A DRAFT VERSION OF THE FORM 990 IS THEN EMAILED TO ALL BOARD MEMBERS. THE BOARD MEMBERS ARE GIVEN A SPECIFIC NUMBER OF DAYS IN WHICH TO RESPOND WITH ANY QUESTIONS OR COMMENTS. A FINAL COPY OF THE RETURN IS EMAILED TO ALL BOARD MEMBERS. AFTER THE COMPLETION OF THE AUDIT COMMITTEE REVIEW AND THE BOARD REVIEW THE FORM 990 IS FILED. Form 990, Part VI, Line 12c Conflict of interest policy THE CONFLICT OF INTEREST POLICY IS REQUIRED TO BE COMPLETED ANNUALLY. THROUGHOUT THE YEAR BOARD MEMBERS ARE REMINDED THAT IF A NEW CONFLICT ARISES TO NOTIFY THE ORGANIZATION IMMEDIATELY. STAFF REVIEW ALL CONFLICT OF INTEREST POLICIES AND DOCUMENT POTENTIAL CONFLICTS AND FOLLOW UP AS NECESSARY. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION'S FINANCIAL STATEMENTS ARE MADE AVAILABLE ON THE ORGANIZATION'S WEBSITE. 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 AUDIT OVERSIGHT THE FOUNDATION'S FINANCIAL INFORMATION IS INCLUDED IN THE YOUNG MEN'S CHRISTIAN ASSOCIATION OF METROPOLITAN DETROIT AND SUBSIDIARY AND AFFILIATE'S AUDITED FINANCIAL STATEMENTS. THE YOUNG MEN'S CHRISTIAN ASSOCIATION OF METROPOLITAN DETROIT'S AUDIT COMMITTEE OVERSEES THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. YMCA OF METROPOLITAN DETROIT 1401 BROADWAY SUITE 3A DETROIT MI 48226 381358055 TO BUILD STRONG KIDS, STRONG FAMILIES, AND STRONG COMMUNITIES MI 501(c)(3) 7 NA false false true true false false false false false false false false false false true true false false false false