2015-05-01T08:44:22-05:00 2014-12-31 160929175 DOPKINS & COMPANY LLP 200 INTERNATIONAL DR BUFFALO NY 142215794 990 2014-01-01 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 2015-04-30 1 RICHARD J PFENTNER P00658696 7166348800 2014 2016-03-07 17:11:31Z YMCA BUFFALO NIAGARA OLIN B CAMPBELL JR 301 CAYUGA ROAD BUFFALO NY 14225 27017606 0 X WWW.YMCABUFFALONIAGARA.ORG X 1853 NY SEE SCHEDULE O FOR DETAILS OF THE ORGANIZATION'S MISSION. 51 51 1671 795 0 0 998588 917572 14502675 16013326 809583 1975579 1893951 65316 18204797 18971793 0 0 0 0 10547449 10920025 0 0 286501 7156727 7234126 17704176 18154151 500621 817642 42174879 39853184 23390206 22125197 18784673 17727987 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 8771438 7301150 YOUTH DEVELOPMENT-FOR ADDITIONAL DESCRIPTION OF PROGRAM SERVICE SEE SCHEDULE O. 7105826 8703392 HEALTHY LIVING-FOR ADDITIONAL DESCRIPTION OF PROGRAM SERVICE SEE SCHEDULE O. 139089 8784 SOCIAL RESPONSIBILITY-FOR ADDITIONAL DESCRIPTION OF PROGRAM SERVICE SEE SCHEDULE O. 16016353 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 0 0 0 0 0 0 0 0 0 0 1 30 0 1 1671 1 0 0 0 0 0 1 1 0 0 0 0 X 51 51 1 0 1 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 EJ BUTLER DIRECTOR 2.00 X 0 0 0 EDWARD CUDNEY 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 2.00 X 0 0 0 CARY HALLER DIRECTOR 2.00 X 0 0 0 STEPHEN HARRINGTON DIRECTOR 2.00 X 0 0 0 PAUL HURLEY DIRECTOR 2.00 X 0 0 0 TIM MALCHOW DIRECTOR 2.00 X 0 0 0 RICHARD MANCUSO DIRECTOR 2.00 X 0 0 0 RICHANNE MANKEY DIRECTOR 2.00 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 SCOTT ROETZER DIRECTOR 2.00 X 0 0 0 KEN ROWEN DIRECTOR 2.00 X 0 0 0 SAM SAVARINO DIRECTOR 2.00 X 0 0 0 PAUL STASIAK DIRECTOR 2.00 X 0 0 0 JOAN STOVROFF DIRECTOR 2.00 X 0 0 0 ANN SWAN DIRECTOR 2.00 X 0 0 0 JILL SYRACUSE DIRECTOR 2.00 X 0 0 0 ANNE TAYLOR DIRECTOR 2.00 X 0 0 0 NANCY WELLS DIRECTOR 2.00 X 0 0 0 MARK ZEIS TRUSTEE 2.00 X 0 0 0 KATHY BROWNSCHIDLE TRUSTEE 2.00 X 0 0 0 GARY CROSBY TRUSTEE EMERITUS 2.00 X 0 0 0 RICHARD CUTTING TRUSTEE EMERITUS (DECEASED) 2.00 X 0 0 0 CALVIN HALLER TRUSTEE EMERITUS 2.00 X 0 0 0 DON KING TRUSTEE 2.00 X 0 0 0 BRIAN LIPKE TRUSTEE EMERITUS 2.00 X 0 0 0 WILLIAM MABEE TRUSTEE 2.00 X 0 0 0 JOHN MALLOY TRUSTEE (DECEASED) 2.00 X 0 0 0 FRANK MESIAH TRUSTEE 2.00 X 0 0 0 WILLIAM MILES TRUSTEE 2.00 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 MAUREEN PARKS (PAST) BRANCH BOARD CHAIR - DELAWARE 3.00 X 0 0 0 LESA ANTRUM (CURRENT) BRANCH BOARD CHAIR - DELAWARE 3.00 X 0 0 0 BREEANN WILSON BRANCH BOARD CHAIR - ELLICOT-MASTEN 3.00 X 0 0 0 JASON KREMPA BRANCH BOARD CHAIR - KEN-TON 3.00 X 0 0 0 MARK LEMPKO (PAST) BRANCH BOARD CHAIR - INDEPENDENT HEALTH 3.00 X 0 0 0 TIM SMITH (CURRENT) BRANCH BOARD CHAIR - INDEPENDENT HEALTH 3.00 X 0 0 0 THOMAS HAGNER (PAST) BRANCH BOARD CHAIR - SOUTHTOWNS 3.00 X 0 0 0 BLAKE WALKER BRANCH BOARD CHAIR - CAMP WEONA 3.00 X 0 0 0 ANNE MONIN BRANCH BOARD CHAIR - LANCASTER 3.00 X 0 0 0 ALBERT PARKER (PAST) BRANCH BOARD CHAIR - NIAGARA FALLS 3.00 X 0 0 0 DANIEL GERBER DIRECTOR 2.00 X 0 0 0 JAY BERUBE DIRECTOR 2.00 X 0 0 0 GREGORY BRUNO DIRECTOR 2.00 X 0 0 0 DAVID BEATON DIRECTOR 6.00 X 0 0 0 CAROL CASSELL DIRECTOR 6.00 X 0 0 0 MICHAEL DOLAN DIRECTOR 6.00 X 0 0 0 MICHAEL GUERINOT DIRECTOR 8.00 X 0 0 0 MARY KIENER DIRECTOR 6.00 X 0 0 0 ANTHONY SPADA DIRECTOR 6.00 X 0 0 0 WILLIAM COLLINS TRUSTEE EMERITUS 8.00 X 0 0 0 PETER HUNT TRUSTEE 6.00 X 0 0 0 MAUREEN HURLEY TRUSTEE 6.00 X 0 0 0 OLIN B CAMPBELL JR PRESIDENT/CEO 40.00 X 205334 0 37285 MATTHEW SHRIVER VICE PRESIDENT - FINANCE/CFO 40.00 X 123789 0 30485 STERLING GALLAGHER VICE PRESIDENT - OPERATIONS 40.00 X 118903 0 26908 THOMAS STEWART TRUSTEE 6.00 X 0 0 0 448026 0 94678 3 0 1 0 JOHN W DANFORTH SERVICE COMPANY 300 COLVIN PARKWAY TONAWANDA NY 14150 HVAC CONSTRUCTION & REPAIRS 196308 FIRST STUDENT 22157 NETWORK PLACE CHICAGO IL 60673 TRANSPORTATION 101337 2 57407 61587 43932 754646 917572 MEMBERSHIP FEES 624100 8097997 8097997 PROGRAM SERVICE FEES 624100 7809664 7809664 NEW YORK STATE CACFP 624100 99425 99425 OSHA 624100 6240 6240 16013326 407942 407942 336904 160595 176309 176309 176309 9130607 33025 7594870 1125 1535737 31900 1567637 1567637 606852 61587 289223 317629 317629 VENDING SALES & STORE 900099 45409 45409 LOSS ON IMPAIRMENT OF PROPERTY 900099 -523722 -523722 49691 49691 -428622 18971793 16013326 0 2040895 542704 170073 311976 60655 8399467 7712577 580742 106148 392886 314659 65635 12592 448354 357710 82532 8112 1136614 1010111 112379 14124 19764 19764 17000 17000 5534 5534 30095 30095 274347 42881 229912 1554 177787 115789 60426 1572 1018763 951719 33342 33702 2040547 1855803 184744 235317 207277 23149 4891 109441 37617 30285 41539 542043 542043 175188 158138 17050 1892579 1888584 3995 BAD DEBT EXPENSE 242429 242191 238 FINANCE COSTS 233849 220419 13430 EQUIPMENT COSTS 195228 173975 21136 117 MEMBERSHIP DUES 24215 14787 7933 1495 18154151 16016353 1851297 286501 5750 6250 890364 391795 840743 445164 163142 345707 165333 154813 42404462 13276230 30886895 29128232 8554231 8894153 102781 565640 487070 42174879 39853184 1004348 745833 1570998 1299169 18281694 16908887 2533166 2854040 0 317268 23390206 22125197 X 17799994 16836840 100000 0 884679 891147 18784673 17727987 42174879 39853184 X 817642 -1368658 -505670 X X 0 1 X 1 0 X 2221177 2505685 1866962 2986478 917572 10497874 2221177 2505685 1866962 2986478 917572 10497874 10497874 451466 219152 541203 809577 1451857 3473255 463520 568325 830366 660487 749633 3272331 17243460 21101881 0.60880 0.69310 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 5534 0 0 0 5534 0 8528861 4422 575021 184056 30095 8894153 6470580 614884 1487610 19982 24231 8528861 5595985 135834 784586 26105 19720 6470580 7081388 6670 -135936 1333023 23114 5595985 6545088 30204 728783 201930 20757 7081388 0.91680 0.08320 0.00000 1 0 1735572 1735572 37421562 11093142 26328420 3247328 2183088 1064240 29128232 INTEREST RATE SWAP 317268 317268 X 17674388 0 17674388 1297405 1297405 18971793 18314746 160595 160595 18154151 0 18154151 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 2011 ARE STILL OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES. PART XI, LINE 4B - OTHER ADJUSTMENTS: REALIZED GAINS ON INVESTMENTS 1,535,737. INTEREST AND DIVIDEND INCOME 407,942. LOSS ON IMPAIRMENT OF PROPERTY -523,722. GAIN ON SALE OF FIXED ASSET 31,900. RENTAL EXPENSES -160,595. BENEFICIAL INTEREST ON TRUSTS 6,143. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 160,595. 8K RACE 568446 55000 513446 3680 23324 22374 500 205534 GOLF TOURNAMENT 83416 6587 76829 7565 8000 13575 1 16577 0 16577 218 64 4389 668439 61587 606852 3898 30889 30438 500 223498 289223 317629 X 1 1 X X X X 0 0 0 0 0 0 0 1 0 OLIN B CAMPBELL JR PRESIDENT/CEO 184334 0 15000 0 6000 0 24932 0 12353 0 242619 0 0 0 MATTHEW SHRIVER VICE PRESIDENT - FINANCE/CFO 123789 0 0 0 0 0 15467 0 15018 0 154274 0 0 0 PART I, LINE 1A YMCA BUFFALO NIAGARA REIMBURSES OLIN B. CAMPBELL 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 $15,000 FOR ACHEIVING CERTAIN PERFORMANCE STANDARDS ESTABLISHED BY THE COMPENSATION COMMITTEE. A TOWN OF AMHERST DEVELOPMENT CORPORATION 222867364 2011-12-15 18000000 FOR THE YMCA TO BUILD A NEW FACILITY 0 0 0 A 1091113 18000000 354000 17646000 2013 0 0 1 1 A 0 1 0 0 0.04000 0.04000 0 0 0 A 0 0 1 0 1 1 KEY BANK NATIONAL 10.000000000000 0 0 0 0 0 A 0 FORM 990, PART I, LINE 1 YMCA BUFFALO NIAGARA IS A CHARITABLE, COMMUNITY BASED ORGANIZATION COMMITTED TO PROVIDING PROGRAMS DESIGNED TO BUILD A HEALTHY SPIRIT, MIND AND BODY FOR ALL. 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, RESIDENCE, 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 2014, 168 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, 627 INDIVIDUALS ADVANCED THE YMCA MISSION THROUGH THEIR SERVICE AS PROGRAM AND FUND RAISING VOLUNTEERS. IN 2014, THESE VOLUNTEERS PROVIDED OVER 15,000 HOURS OF VOLUNTEER SERVICE VALUED AT OVER $350,000. IN ADDITION TO UTILIZING ITS SIX 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 2014, 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 2014, YMCA BUFFALO NIAGARA PROVIDED $1,185,362 IN DIRECT FINANCIAL ASSISTANCE TO ENABLE INDIVIDUALS AND FAMILIES TO PARTICIPATE IN YMCA PROGRAMS AND SERVICES WHO OTHERWISE COULD NOT AFFORD TO DO SO. 67% 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 31% 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. $565,936 WAS RAISED IN 2014 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 8, 2014 WITH THE SUPPORT OF A MAJOR CORPORATE SPONSOR. THE NET PROCEEDS OF THIS EVENT PROVIDED OVER $54,000 FOR FINANCIAL ASSISTANCE FOR CHILDREN. THE 119TH ANNUAL THANKSGIVING DAY TURKEY TROT, THE LONGEST CONSECUTIVELY RUN FOOT RACE IN NORTH AMERICA, ATTRACTED OVER 14,000 PARTICIPANTS AS WELL AS THOUSANDS OF SPECTATORS. THIS EVENT PROVIDED $313,000 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. "WE'RE FOR YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY." 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. 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. 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 SIX FULL FACILITY BRANCHES, TWO YMCA-OWNED DAY CAMP SITES AND NINE OFF-SITE 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 SIX 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 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. 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 SIX 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. YMCA PROGRAMS, SUCH AS THE SENIOR CITIZEN CENTER, LOW INCOME HOUSING FOR MEN, 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. WE ENGAGE 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, TRUSTEE, AND CARY HALLER, DIRECTOR, HAVE A FAMILY RELATIONSHIP FORM 990, PART VI, SECTION A, LINE 4 THE YMCA RESTATED THEIR BY-LAWS IN 2014 TO COMPLY WITH THE REQUIREMENTS OF THE NYS NONPROFIT REVITALIZATION ACT. 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". 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 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 11 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 OFFICER, DIRECTOR, TRUSTEE AND KEY EMPLOYEE SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, C. HAS AGREED TO COMPLY WITH THE POLICY, AND D. UNDERSTANDS THE ORGANIZATION IS NOT-FOR-PROFIT 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. FURTHERMORE, TO ENSURE THAT YMCA BUFFALO NIAGARA OPERATES IN A MANNER CONSISTENT WITH ITS NOT-FOR-PROFIT STATUS 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 ITS TRANSACTIONS OR ARRANGEMENTS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION AND THE RESULT OF ARMS LENGTH BARGAINING. B. WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH ORGANIZATIONS CONFORM TO THE ORGANIZATIONS 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 CORPORATE 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 CORPORATE 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 -505,670. FORM 990; PART XII; LINE 2C THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.