2014-04-30T14:22:11-05:00 2013-12-31 160929175 DOPKINS & COMPANY LLP 200 INTERNATIONAL DR BUFFALO NY 142215794 990 2013-01-01 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 2014-04-25 1 RICHARD J PFENTNER P00658696 7166348800 2013 2015-11-30 17:44:51Z YMCA BUFFALO NIAGARA OLIN B CAMPBELL JR 301 CAYUGA ROAD BUFFALO NY 14225 20503370 0 X WWW.YMCABUFFALONIAGARA.ORG X 1853 NY SEE SCHEDULE O FOR DETAILS OF THE ORGANIZATION'S MISSION. 63 62 1559 778 0 0 1866962 998588 11983596 14502675 541203 809583 830366 1893951 15222127 18204797 0 0 0 0 8943759 10547449 0 0 319050 4948027 7156727 13891786 17704176 1330341 500621 43627248 42174879 27278855 23390206 16348393 18784673 X 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 5593323 7260297 HEALTH ENHANCEMENT-FOR ADDITIONAL DESCRIPTION OF PROGRAM SERVICE SEE SCHEDULE O. 3274655 2341603 CAMPING-FOR ADDITIONAL DESCRIPTION OF PROGRAM SERVICE SEE SCHEDULE O. 2642146 2486718 SCHOOL AGE CHILD CARE-FOR ADDITIONAL DESCRIPTION OF PROGRAM SERVICE SEE SCHEDULE O. 3997276 2625074 AQUATICS-FOR ADDITIONAL DESCRIPTION OF AQUATICS SEE SCHEDULE O. PRESCHOOL PROGRAMMING-FOR ADDITIONAL DESCRIPTION OF PRESCHOOL PROGRAMMING SEE SCHEDULE O. YOUTH DEVELOPMENT-FOR ADDITIONAL DESCRIPTION OF YOUTH DEVELOPMENT SEE SCHEDULE O. FOR ADDITIONAL DESCRIPTION OF OTHER COMMUNITY SERVICES SEE SCHEDULE O. 3997276 2625074 15507400 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 0 0 0 0 0 0 0 0 0 1 41 0 1 1559 1 0 0 0 0 0 1 1 0 0 0 0 X 63 62 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 2.00 X 0 0 0 JAY BERUBE DIRECTOR 2.00 X 0 0 0 MARY BORGOGNONI DIRECTOR 2.00 X 0 0 0 GREGORY BRUNO DIRECTOR 2.00 X 0 0 0 EJ BUTLER DIRECTOR 2.00 X 0 0 0 LAWRENCE DIGIULIO DIRECTOR 2.00 X 0 0 0 MICHAEL DOLAN 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 DANIEL GERBER 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 PAUL HURLEY DIRECTOR 2.00 X 0 0 0 RICHARD MANCUSO DIRECTOR 2.00 X 0 0 0 TIM MALCHOW 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 MATTHEW SPEARE DIRECTOR 2.00 X 0 0 0 LISA MENEAU DIRECTOR 2.00 X 0 0 0 SALLY PYNE 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 ANNE TAYLOR DIRECTOR 2.00 X 0 0 0 JOHN WRIGHT TRUSTEE 2.00 X 0 0 0 MARK ZEIS DIRECTOR 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 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 6.00 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 MAUREEN PARKS BRANCH BOARD CHAIR - DELAW 3.00 X 0 0 0 BREEANN WILSON BRANCH BOARD CHAIR - ELLIC 3.00 X 0 0 0 GENE ROSANNO PAST BRANCH BOARD CHAIR - KEN-T 3.00 X 0 0 0 MARK LEMPKO BRANCH BOARD CHAIR - INDEP 3.00 X 0 0 0 THOMAS HAGNER BRANCH BOARD CHAIR - SOUTH 3.00 X 0 0 0 BLAKE WALKER BRANCH BOARD CHAIR - CAMP 3.00 X 0 0 0 DONNA HASLINGER PAST BRANCH BOARD CHAIR - LANCA 3.00 X 0 0 0 ALBERT PARKER BRANCH BOARD CHAIR - NIAGA 3.00 X 0 0 0 EDWARD CUDNEY DIRECTOR 2.00 X 0 0 0 JILL SYRACUSE DIRECTOR 2.00 X 0 0 0 JASON KREMPA BRANCH BOARD CHAIR - KEN-TON 3.00 X 0 0 0 ANNE MONIN BRANCH BOARD CHAIR - LANCASTER 3.00 X 0 0 0 CAROL CASSELL DIRECTOR 6.00 X 0 0 0 MICHAEL GUERINOT DIRECTOR 6.00 X 0 0 0 MARY KIENER DIRECTOR 6.00 X 0 0 0 ANTHONY SPADA DIRECTOR 8.00 X 0 0 0 WILLIAM COLLINS TRUSTEE 8.00 X 0 0 0 PETER HUNT TRUSTEE 6.00 X 0 0 0 MAUREEN HURLEY TRUSTEE 6.00 X 0 0 0 THOMAS STEWART TRUSTEE 2.00 X 0 0 0 MATT SHRIVER VICE PRESIDENT - FINANCE/C 40.00 X 119558 0 29939 JOHN MURRAY PAST PRESIDENT/CEO 40.00 X 77165 0 17983 OLIN B CAMPBELL JR PRESIDENT/CEO 40.00 X 159307 0 31360 356030 0 79282 2 0 1 0 SAVARINO COMPANIES YMCA JOB 95 PERRY STREET SUITE 104 BUFFALO NY 14203 CONSTRUCTION 2384844 DANNY THOMPSON INC 2102 11TH STREET NIAGARA FALLS NY 14305 CONSTRUCTION 145600 2 60570 181484 60818 695716 998588 PROGRAM SERVICE FEES 624100 7359324 7359324 MEMBERSHIP FEES 624100 7044214 7044214 NEW YORK STATE CACFP 624100 98887 98887 OSHA 624100 250 250 14502675 165628 165628 397066 169917 227149 227149 227149 1891055 577668 1590946 233822 300109 343846 643955 643955 488753 181484 303888 184865 184865 NAMING RIGHTS 900099 1400000 1400000 VENDING SALES & STORE 900099 43332 43332 MISCELLANEOUS 900099 38605 38605 1481937 18204797 14584612 0 2621597 435312 28582 335276 71454 8274145 7609761 538092 126292 382448 315972 54637 11839 438838 349475 77351 12012 1016706 898665 103369 14672 17000 17000 22900 22900 24231 24231 280749 49414 229635 1700 220560 145658 72887 2015 1082087 1009081 50841 22165 1983160 1804101 179059 263059 217721 41444 3894 142062 42608 48066 51388 542472 542472 149986 146648 3338 1836617 1831780 4837 FINANCE COSTS 223318 207347 15971 EQUIPMENT COSTS 219650 191451 28199 MISCELLANEOUS 103142 102860 282 MEMBERSHIP DUES 45734 13804 30311 1619 17704176 15507400 1877726 319050 5600 5750 1426441 890364 954925 840743 2187939 163142 157646 165333 43189615 12302720 31906573 30886895 6482323 8554231 104820 102781 400981 565640 43627248 42174879 4109517 1004348 4268497 1570998 18190608 20814860 710233 0 27278855 23390206 X 14316588 17799994 1147126 100000 884679 884679 16348393 18784673 43627248 42174879 X 500621 1037024 898635 X X 0 1 X 1 0 X 1468030 2221177 2505685 1866962 2986478 11048332 1468030 2221177 2505685 1866962 2986478 11048332 11048332 -191971 451466 219152 541203 809577 1829427 539548 463520 568325 830366 660487 3062246 15940005 31914148 0.69310 0.71430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 0 0 1 5300 0 0 0 5300 0 6587143 614884 1502761 23545 24231 8657012 5705715 135834 791419 26105 19720 6587143 7194668 6670 -139486 1333023 23114 5705715 6658368 30204 728783 201930 20757 7194668 6478154 17967 1050084 860614 27223 6658368 0.89780 0.10220 0.00000 1 0 1810572 1810572 38355138 10335373 28019765 3023905 1967347 1056558 30886895 X 18212865 473805 473805 17739060 465737 465737 18204797 18177981 473805 473805 17704176 0 17704176 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 IS EXEMPT FROM TAXATION UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN FOR INCOME TAX PURPOSES WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OF THE POSITION TAKEN OR THE AMOUNT OF THE POSITION THAT WOULD BE ULTIMATELY SUSTAINED. THE BENEFIT OF A TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY TO THE EXTENT THAT AN UNCERTAIN TAX POSISTION (IF ANY) IS ATTRIBUTABLE TO THE ASSOCIATION. THE TAX RETURNS FOR THE TAX YEARS 2010 THROUGH 2013 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR U.S. FEDERAL TAX PURPOSES AND ALSO BY NEW YORK STATE FOR STATE TAX PURPOSES. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EVENT EXPENSES 303,888. RENTAL EXPENSES 169,917. PART XI, LINE 4B - OTHER ADJUSTMENTS: REALIZED GAINS ON INVESTMENTS 300,109. INTEREST INCOME 24,246. DIVIDEND INCOME 141,382. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EVENT EXPENSES 303,888. RENTAL EXPENSES 169,917. 8K RACE 562334 104935 457399 3029 18719 21073 200 212856 GOLF TOURNAMENT 85814 72249 13565 8460 9504 16457 2 22089 4300 17789 244 3390 3184 6772 670237 181484 488753 3273 30569 33761 200 236085 303888 184865 X 1 1 X X X X 0 0 0 0 0 0 0 0 0 OLIN B CAMPBELL JR PRESIDENT/CEO 154057 0 0 0 5250 0 19364 0 11996 0 190667 0 0 0 PART I, LINE 1A YMCA BUFFALO NIAGARA REIMBURSES JOHN MURRAY FOR THE COST OF SATURN CLUB DUES. MEMBERSHIP IN THE SATURN CLUB PROVIDES YMCA BUFFALO NIAGARA WITH AXXESS TO CLASS A MEETING SPACE AS WELL AS THE ABILITY TO CONNECT WITH MANY OF BUFFALO'S MOST INFLUENTIAL LEADERS. A TOWN OF AMHERST DEVELOPMENT CORPORATION 222867364 2011-12-15 18000000 FOR THE YMCA TO BUILD A NEW FACILITY 0 0 0 A 318306 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 SAM SAVARINO MEMBER OF THE BOARD OF DIRECTORS, OWNER OF SAVARINO COMPANIES, LLC 2384844 SEE BELOW THE YMCA HAS ENTERED INTO A GMP CONSTRUCTION CONTRACT (CURRENT CONTRACT PRICE AFTER CHANGE ORDERS $18,780,283), WITH NO SHARING OF THE ORGANIZATION'S REVENUES. 0 FORM 990, PART VI, SECTION A, LINE 2 CALVIN HALLER, TRUSTEE, AND CARY HALLER, DIRECTOR, HAVE A FAMILY RELATIONSHIP MAUREEN HURLEY, TRUSTEE, AND PAUL HURLY, 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 THE BY-LAWS OF YMCA BUFFALO NIAGARA PROVIDES FOR MEMBERSHIP AS FOLLOWS: SECTION 1: 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. SECTION 2: 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 AND MEMBERSHIP REGULATIONS PRESCRIBED BY THE BOARD OF DIRECTORS. SECTION 3: SUSPENSION EXPULSION-MEMBERS MAY BE SUSPENDED OR EXPELLED IN ACCORDANCE WITH THE PROVISION OF THE MEMBERSHIP OR REGULATIONS PRESCRIBED BY THE BOARD OF DIRECTORS. 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 A BOARD OF DIRECTORS OF NO LESS THAN TWELVE (12) OR MORE THAN FORTY (40) VOTING MEMBERS-AT-LARGE WHO ARE EIGHTEEN YEARS OF AGE OR OVER, PLUS THE ELECTED CHAIRS OF THE BOARDS OF MANAGEMENT OF THE CHARTERED BRANCHES. THE ELECTION OF MEMBERS-AT-LARGE DIRECTORS SHALL BE BY VOTE OF THE QUALIFIED MEMBERS ANNUALLY AS PROVIDED FOR IN THESE BY-LAWS. AND SECTION 4, NOMINATIONS (A) VACANCIES CAUSED BY EXPIRED TERMS NOMINATIONS FOR DIRECTORS TO FILL VACANCIES EXISTING BECAUSE OF EXPIRATION OF TERMS SHALL BE MADE BY A NOMINATING COMMITTEE TO BE APPOINTED BY THE CHAIRPERSON, AT LEAST SIXTY DAYS PRIOR TO THE DATE OF ELECTION. THIS COMMITTEE SHALL DESIGNATE THE CHAIRPERSON OF THE COMMITTEE. THE COMMITTEE SHALL PRESENT TO THE ANNUAL MEETING OF THE ASSOCIATION ONE NOMINATION WHICH MAY HAVE BEEN PROPOSED BY ANY ONE HUNDRED VOTING MEMBERS OF THE ASSOCIATION. SUCH PROPOSALS SHALL GIVE THE NAME, ADDRESS OF EACH NOMINEE, AND THE NAME, ADDRESS, AND BRANCH MEMBERSHIP OF EACH PROPOSER, AND SHALL BE SUBMITTED IN WRITING AND SENT TO REACH THE CHAIRPERSON OF THE NOMINATING COMMITTEE AT THE CORPORATE HEADQUARTERS AT THE ASSOCIATION 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 OF DIRECTORS PRESENT AT ANY REGULAR OR SPECIAL MEETING OF THE BOARD, PROVIDED TEN (10) DAYS NOTICE IN WRITING SPECIFYING THE PROPOSED CHANGES HAS BEEN MAILED TO EACH DIRECTOR AT HIS ADDRESS OF RECORD WITH THE SECRETARY. 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 AUDIT COMMITTEE OF YMCA BUFFALO NIAGARA. THE AUDIT COMMITTEE IS COMPRISED OF THE MEMBERS OF THE FINANCE COMMITTEE OF THE YMCA BOARD OF DIRECTORS AND INVESTMENT & FINANCE COMMITTEE OF THE YMCA BOARD OF TRUSTEES. AFTER APPROVAL BY THE 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 NOT-FOR-PROFIT 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 898,635. FORM 990; PART XI; LINE 2C THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. 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 2013, 167 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, 611 INDIVIDUALS ADVANCED THE YMCA MISSION THROUGH THEIR SERVICE AS PROGRAM AND FUND RAISING VOLUNTEERS. IN 2013, THESE VOLUNTEERS PROVIDED OVER 10,000 HOURS OF VOLUNTEER SERVICE VALUED AT OVER $270,000. 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 2013, 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 2013, YMCA BUFFALO NIAGARA PROVIDED $1,230,230 IN DIRECT FINANCIAL ASSISTANCE TO ENABLE INDIVIDUALS AND FAMILIES TO PARTICIPATE IN YMCA PROGRAMS AND SERVICES WHO OTHERWISE COULD NOT AFFORD TO DO SO. 64% 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 34% 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. DURING THE 2013 CAMPAIGN $600,027 WAS RAISED 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, THE NIAGARA FALLS FAMILY YMCA GOLF CLASSIC AND THE THANKSGIVING DAY TURKEY TROT. THE ANNUAL YMCA BUFFALO NIAGARA GOLF CLASSIC WAS HELD ON SEPTEMBER 9, 2013 WITH THE SUPPORT OF A MAJOR CORPORATE SPONSOR. THE NET PROCEEDS OF THIS EVENT PROVIDED NEARLY $51,000 FOR FINANCIAL ASSISTANCE FOR CHILDREN. THE 118TH ANNUAL THANKSGIVING DAY TURKEY TROT, THE LONGEST CONSECUTIVELY RUN FOOT RACE IN NORTH AMERICA, ATTRACTED A RECORD 14,000 PARTICIPANTS AS WELL AS THOUSANDS OF SPECTATORS. THIS EVENT PROVIDED $306,000 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 HEALTH ENHANCEMENT HEALTH ENHANCEMENT CONSISTS OF PROGRAMS FOCUSED ON THE GOAL OF HELPING INDIVIDUALS EXPERIENCE AND MAINTAIN A HIGHER QUALITY OF LIFE BY FOSTERING ACTIVE LIFESTYLES, PHYSICAL WELLNESS AND ENHANCED SELF-CONFIDENCE AND SELF-ESTEEM. KEY COMPONENTS OF THESE PROGRAMS INCLUDE EDUCATION, EXERCISE AND DISEASE PREVENTION. 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. MEMBERSHIP SERVICES MEMBERSHIP REMAINED STRONG IN 2013 WITH 38,551 INDIVIDUAL MEMBERS ENROLLED AS OF DECEMBER 31, 2013, THE VAST MAJORITY OF WHICH ARE ENROLLED IN THE FAMILY, YOUTH AND SENIOR CITIZEN CATEGORIES. TO HELP MEMBERS SET FITNESS GOALS AND MEASURE THEIR PROGRESS IN ACHIEVING THOSE GOALS, FITNESS TESTING AND ASSESSMENT IS AVAILABLE TO ALL ADULT AND SENIOR MEMBERS UP TO THREE TIMES PER YEAR AT NO CHARGE. IN ADDITION, YMCA BUFFALO NIAGARA PROVIDES FREE CUSTOM-MADE 12 WEEK FITNESS PROGRAMS TO HELP MEMBERS REACH THEIR PERSONAL WELLNESS GOALS. COMBATING CHILDHOOD OBESITY ORIGINALLY BEGUN AS A COLLABORATIVE EFFORT WITH THE DEVELOPERS OF THIS CHILDHOOD OBESITY TREATMENT PROGRAM, YMCA BUFFALO NIAGARA HAS ACQUIRED AND INTEGRATED THE GROWING UP FIT PROGRAM INTO ITS MENU OF FITNESS PROGRAMS. THE GROWING UP FIT PROGRAM IS A PARENT-CHILD HEALTH EDUCATION AND EXERCISE PROGRAM DESIGNED TO HELP FAMILIES MAKE BEHAVIORAL CHANGES THAT WILL RESULT IN A HEALTHIER LIFESTYLE. DIABETES PREVENTION WITH START-UP FUNDING FROM THE NEW YORK STATE HEALTH FOUNDATION, YMCA BUFFALO NIAGARA CONTINUED ITS IMPLEMENTATION OF A DIABETES PREVENTION PROGRAM IN 2013 BASED ON A PROGRAM MODEL WHICH WAS DESIGNED AND RESEARCHED BY THE INDIANA UNIVERSITY SCHOOL OF MEDICINE TO AID IN THE PREVENTION OF DIABETES FOR INDIVIDUALS WHO HAVE PRE-DIABETES. THE PROGRAM HAS BECOME A TREMENDOUS SUCCESS GAINING SUPPORT FROM AREA MEDICAL GROUPS, HEALTH INSURANCE PROVIDERS AND FOUNDATIONS. COMMUNITY WIDE FITNESS INITIATIVE PARTNERING WITH A LOCAL HEALTH INSURANCE COMPANY, YMCA BUFFALO NIAGARA EXPANDED THE FITNESS IN THE PARKS PROGRAM IN THE SUMMER 2013. THIS 10 WEEK PROGRAM WAS OFFERED AT EIGHT DIFFERENT PARKS THROUGHOUT WESTERN NEW YORK. THROUGH THIS PROGRAM 4,000 PEOPLE PARTICIPATED IN FREE OUTDOOR EXERCISE CLASSES SUCH AS YOGA, PILATES, ZUMBA AND CARDIO KICKBOXING. CANCER SURVIVORSHIP THROUGH A COMPETITIVE GRANT APPLICATION PROCESS YMCA BUFFALO NIAGARA WAS AWARDED A GRANT TO LAUNCH LIVESTRONG AT THE YMCA, A PHYSICAL ACTIVITY AND WELL-BEING PROGRAM DESIGNED SPECIFICALLY FOR CANCER SURVIVORS. THE PROGRAM IS PROVIDED FREE OF CHARGE AND FOCUSES ON HELPING CANCER SURVIVORS REACH THEIR HOLISTIC HEALTH GOALS, IMPROVING CONFIDENCE AND SELF-ESTEEM. FORM 990, PART III, LINE 4B CAMPING 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 THIRTEEN 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. DURING 2013, YMCA BUFFALO NIAGARA PROVIDED 17,181 WEEKS OF SUMMER DAY CAMP AND 731 WEEKS OF RESIDENT CAMPING. $487,133 IN DIRECT FINANCIAL ASSISTANCE WAS PROVIDED TO MAKE THE SUMMER CAMP EXPERIENCE AFFORDABLE FOR FAMILIES. IN ADDITION, THOUSANDS OF INDIVIDUALS ATTENDED OUTDOOR EDUCATION AND TEAM BUILDING ACTIVITIES AT OUR RESIDENT CAMP FACILITIES. 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. IN ADDITION, YMCA BUFFALO NIAGARA PARTICIPATES IN INTERNATIONAL EXCHANGE PROGRAMS WITH ITS "SISTER" YMCA IN THESSALONIKI, GREECE AS WELL AS INTERNATIONAL YOUTH FESTIVALS. FORM 990, PART III, LINE 4C SCHOOL AGE CHILD CARE 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 37 SCHOOLS THROUGHOUT ERIE AND NIAGARA COUNTIES. DURING 2013, YMCA BUFFALO NIAGARA PROVIDED BEFORE AND AFTER SCHOOL PROGRAMS TO OVER 3,500 CHILDREN WHILE PROVIDING $304,008 IN DIRECT FINANCIAL ASSISTANCE TO MAKE QUALITY CHILD CARE AFFORDABLE FOR WORKING PARENTS. FORM 990, PART III, LINE 4D OTHER PROGRAM SERVICES INCLUDE AQUATICS, YOUTH DEVELOPMENT, PRESCHOOL PROGRAMMING AND OTHER COMMUNITY SERVICES AS DESCRIBED BELOW: AQUATICS AQUATIC PROGRAMS INCLUDE PROGRESSIVE, INSTRUCTIONAL SWIM LESSONS FOR YOUTH, HEALTH ENHANCEMENT PROGRAMS FOR PEOPLE OF ALL AGES, RECREATIONAL AND FAMILY SWIM, AS WELL AS LIFEGUARD TRAINING. KEY PROGRAM GOALS INCLUDE ENHANCING SELF-CONFIDENCE AND SELF-ESTEEM, SKILL DEVELOPMENT, CREATING STRONGER FAMILY TIES, AWARENESS OF WATER SAFETY AND GOOD PHYSICAL HEALTH. YMCA BUFFALO NIAGARA UTILIZES ITS CAPITAL INVESTMENT IN SIX INDOOR AND THREE OUTDOOR SWIMMING POOLS IN THE ACCOMPLISHMENT OF ITS AQUATIC PROGRAMMING OBJECTIVES. PROGRAMMING IS ALSO OFFERED IN COMMUNITY OWNED POOLS. EXPENSES $1,106,544 INCLUDING GRANTS $0 REVENUE $424,787 YOUTH DEVELOPMENT YOUTH DEVELOPMENT INCLUDES INSTRUCTIONAL SPORTS PROGRAMS, Y-GUIDES, PARENT/CHILD PROGRAMS, TEEN LEADERS CLUBS, YOUTH IN GOVERNMENT, LEADER IN TRAINING (LIT) AND COUNSELOR IN TRAINING (CIT) PROGRAMS, AS WELL AS VOLUNTEER OPPORTUNITIES. THESE PROGRAMS PROVIDE YOUTH WITH GROWTH EXPERIENCES, POSITIVE VALUES AND ADULT ROLE MODELS. KEY GOALS IN YOUTH DEVELOPMENT ARE THE BUILDING OF SELF-ESTEEM AND LEADERSHIP SKILLS, GOOD CITIZENSHIP, PHYSICAL FITNESS, SOCIALIZATION, AND LEARNING COOPERATION AND TEAMWORK. EXPENSES $811,625 INCLUDING GRANTS $0 REVENUE $362,562 PRESCHOOL PROGRAMMING 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. EXPENSES $1,898,616 INCLUDING GRANTS $0 REVENUE $1,688,593 OTHER COMMUNITY SERVICES OTHER COMMUNITY SERVICES INCLUDE A SENIOR CITIZEN CENTER OPERATED AT AN INNER CITY BRANCH, AN URBAN RESIDENCE PROGRAM FOR MEN AS WELL AS A HOSTEL FOR TRAVELERS TO THE NIAGARA FALLS AREA. THE SENIOR CENTER PROVIDES SENIOR CITIZENS ON BUFFALO'S EAST SIDE WITH A FREE LUNCH PROGRAM AND WELLNESS, RECREATION AND SOCIAL PROGRAMS TO KEEP SENIORS ACTIVE, HEALTHY AND SOCIALLY CONNECTED. THE RESIDENCE PROVIDES LOW-INCOME HOUSING FOR URBAN MEN, MANY OF WHICH WOULD BECOME HOMELESS WITHOUT THE YMCA'S SUPPORT, AND THE HOSTEL PROVIDES A INEXPENSIVE SHELTER FOR TRAVELERS, MANY OF WHOM ARE YOUTH FROM COUNTRIES THROUGHOUT THE WORLD. EXPENSES $180,491 INCLUDING GRANTS $0 REVENUE $149,132