2026-08-18T10:58:08+00:00 2025-09-30 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 015811013 990 2024-10-01 042104378 MERRIMACK VALLEY YOUNG MEN'S CHRISTIAN ASSOCIATION INC MERR 9787256681 280 MERRIMACK STREET ENTRANCE M 500 LAWRENCE MA 01843 CHRISTOPHER MEYERS CHIEF FINANCIAL OFFICER 9787256681 2026-08-18 true DAVID KELLEHER CPA P01059560 5083669100 2026-06-15 2024 2025-03-06 01:10:19Z FRANCIS J KENNEALLY III 280 MERRIMACK STREET ENTRANCE M 500 LAWRENCE MA 01843 29852400 false X WWW.MVYMCA.ORG X 1880 MA TO STRENGTHEN OUR COMMUNITIES BY PUTTING OUR CORE VALUES OF CARING, HONESTY, RESPECT AND RESPONSIBILITY INTO ACTION THROUGH PROGRAMS AND SERVICES THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. 22 22 731 795 0 3577690 6726381 18426516 17603651 159903 80969 251371 430779 22415480 24841780 65056 377293 0 11371798 11915228 0 216799 9995625 10445127 21432479 22737648 983001 2104132 43868339 48442030 19403410 20766185 24464929 27675845 THE MERRIMACK VALLEY YMCA INTENTIONALLY COMMITS TO FACILITATING POSITIVE AND LASTING CHANGE WITHIN OUR COMMUNITIES. THE Y DELIVERS MORE THAN $5 MILLION IN SERVICES THAT SUPPORT THE ESSENTIAL NEEDS AND HEALTH AND WELLNESS OF CHILDREN, ADULTS, FAMILIES AND SENIORS. false false 10574767 297649 8177822 YOUTH DEVELOPMENT - THROUGH CAMPS, CHILD CARE, YOUTH PROGRAMMING, SWIM LESSONS, AND TEEN LEADERSHIP DEVELOPMENT, AND JOBS THE Y IMPACTS THE LIVES OF THOUSANDS OF YOUNG PEOPLE. UNIQUE OUTDOOR EXPERIENCES ARE OFFERED AT OUR THREE CAMP LOCATIONS, GIVING CHILDREN, TEENS AND YOUNG ADULTS A TRANSFORMATIONAL EXPERIENCE TO LEARN SKILLS, BUILD CONFIDENCE, AND CREATE POSITIVE RELATIONSHIPS. MORE THAN 750 CHILDREN PARTICIPATE IN DAILY CHILD CARE AND AFTER-SCHOOL PROGRAMS WHERE THE YMCA PROVIDES AN ENRICHING ENVIRONMENT THAT IS BUILT FOR LEARNING AND GROWING IN A SAFE, SUPPORTIVE SPACE. EXTERNAL PARTNERSHIPS IN THE COMMUNITY PROVIDE OVER 500 CHILDREN WITH OUTDOOR EDUCATION, THOUSANDS OF SWIM LESSONS, AND KINDERGARTEN AND SCHOOL READINESS SUPPORT. 8416574 79644 8523061 HEALTHY LIVING - THE YMCA IS MAKING HEALTHY LIVES ACCESSIBLE AND ACHIEVABLE FOR ALL. COMMUNITY-BASED PRICING AND FINANCIAL ASSISTANCE MEANS THAT THE Y PROVIDES MEMBERSHIP FOR ALL, GIVING FAMILIES ACCESS TO FITNESS CENTERS, EXERCISE PROGRAMS, CHRONIC DISEASE PREVENTION, SWIMMING, SPORTS AND RECREATION. MORE THAN 50,000 PEOPLE OF ALL AGES ARE IMPACTED BY THESE PROGRAMS EACH YEAR. 758067 921658 SOCIAL RESPONSIBILTY - THE YMCA FOOD AND HOUSING PROGRAMS ARE A VITAL LIFELINE FOR INDIVIDUALS AND FAMILIES. MORE THAN 350,000 POUNDS OF FOOD IS DISTRIBUTED DIRECTLY TO FAMILIES AND SENIORS THROUGH WEEKLY AND MONTHLY FOOD PANTRIES AND MEAL PROGRAMS. THE YMCA-RUN SINGLE ROOM OCCUPANCY HOUSING PROGRAM SUPPORTS 70 MEN WITH HOUSING, HEALTH CARE RESOURCES, AND JOB TRAINING. 19749408 true true false false false false false false false true true false false false true true false true false false false false false false true false false false true true true false false false false false false false false false false false false false false false true false false false false true 48 0 true 731 true false false false false false false false false false false false false X 22 22 false false true false false false false true true false false false true true true true true true true true false false MA X CHRISTOPHER MEYERS 9787256681 280 MERRIMACK ST ENTRANCE M LAWRENCE MA 01843 BILL MCCARTNEY CHAIR 3.0 X X 0 0 0 GLADYS MARTINEZ CLERK 3.0 X X 0 0 0 JESUS SURIEL VICE CHAIR 3.0 X X 0 0 0 JOE LUSSIER TREASURER 3.0 X X 0 0 0 ALIALI SILVERIO BELKUS DIRECTOR 1.0 X 0 0 0 ANEXIS SANCHEZ DIRECTOR 1.0 X 0 0 0 ASHLEY WILLIAMS DIRECTOR (UNTIL 12/31/24) 1.0 X 0 0 0 DAVID LOUIS DIRECTOR 1.0 X 0 0 0 DONNA ALDRICH DIRECTOR 1.0 X 0 0 0 ELIZABETH FITZSIMMONS DIRECTOR (UNTIL 6/2025) 1.0 X 0 0 0 EMRAN BAQUI DIRECTOR 1.0 X 0 0 0 GREG SCHMIDT DIRECTOR 1.0 X 0 0 0 HERNAN GUERRERO DIRECTOR 1.0 X 0 0 0 KYLE SCANDORE DIRECTOR 1.0 X 0 0 0 MARILYN FITZGERALD DIRECTOR 1.0 X 0 0 0 MARK KRISTIANSEN DIRECTOR 1.0 X 0 0 0 MARY LOU SCHAALMAN DIRECTOR 1.0 X 0 0 0 MICHELLE SHEA DIRECTOR 1.0 X 0 0 0 MUJDE YUKSEL DIRECTOR 1.0 X 0 0 0 PETER BOYNTON DIRECTOR 1.0 X 0 0 0 PETER LAFOND DIRECTOR 1.0 X 0 0 0 ROSA MUNOZ DIRECTOR 1.0 X 0 0 0 RUBY BALBORDA DIRECTOR 1.0 X 0 0 0 SETH KIPP DIRECTOR (UNTIL 3/2025) 1.0 X 0 0 0 TOBIT GARCIA DIRECTOR 1.0 X 0 0 0 CATHLEEN LANDRY CFO 40.0 X 196727 0 30742 CLAUDIA J SOO HOO COO 40.0 X 202270 0 24347 FRANCIS J KENNEALLY III CEO 40.0 X 299060 0 36896 ANNE WHALEN EXEC. DIR. CAMPING 40.0 X 129625 0 15630 CATHERINE REDARD EXEC. DIR. 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SCHEDULE D, PART X, LINE 2 FIN 48 (ASC 740) FOOTNOTE THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE COMBINED FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE COMBINED FINANCIAL STATEMENTS AT SEPTEMBER 30, 2025. THE ORGANIZATION'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS. AUCTION 237388 230503 6885 23465 38832 GOLF 87586 87586 26126 1 33500 33500 5225 358474 230503 127971 23465 70183 93648 34323 true FINANCIAL AID- YOUTH DEVELOPMENT 6563 297649 FMV SCHOLARSHIPS FINANCIAL AID - HEALTHY LIVING 1608 79644 FMV SCHOLARSHIPS SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING USE OF GRANT FUNDS THE ORGANIZATION PROVIDES MEMBERSHIP FINANCIAL ASSISTANCE TO QUALIFIED INDIVIDUALS. EACH RECIPIENT MUST COMPLETE A FINANCIAL ASSISTANCE APPLICATION THAT IS REVIEWED AND APPROVED BY DIRECTORS BEFORE BEING GRANTED. X X X false false false false false false false false false FRANCIS J KENNEALLY III CEO 272600 0 26460 0 0 0 36131 0 765 0 335956 0 0 0 CATHLEEN LANDRY CFO 196727 0 0 0 0 0 23957 0 6785 0 227469 0 0 0 CLAUDIA J SOO HOO COO 202270 0 0 0 0 0 24347 0 0 0 226617 0 0 0 MARY JANE DINSMORE CHRO 169483 0 0 0 0 0 20714 0 765 0 190962 0 0 0 TRISH VILLANUEVA VP 137304 0 0 0 0 0 16736 0 6150 0 160190 0 0 0 A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2013-06-28 23750000 CAPITAL PROJECT, DESIGN FEES AND STUDIES false false false A 8705133 0 23750000 0 434434 0 0 0 0 21160000 2155566 0 2016 false false true true A false true false false false false 0.0 0.05 0.05 false false 0 false false A false true false false true false 0 false false false 0 false false false A false SCHEDULE K, PART I (A) ISSUER NAME: MASSACHUSETTS DEVELOPMENT FINANCE AGENCY (F) DESCRIPTION OF PURPOSE: CAPITAL PROJECT, DESIGN, FEES AND STUDIES FORM 990, PART VI, LINE 4 SIGNIFICANT CHANGES TO ORGANIZATIONAL DOCUMENTS THE BY-LAWS WERE AMENDED ON DECEMBER 5, 2024. A SUMMARY OF THE CHANGES IS AS FOLLOWS: STANDING COMMITTEES GO FROM THE 6 BELOW: - AUDIT COMMITTEE - BOARD DEVELOPMENT COMMITTEE - EXECUTIVE COMMITTEE - EXECUTIVE COMPENSATION COMMITTEE - FINANCE COMMITTEE - LEGAL AND ETHICAL COMMITTEE TO THESE 8 STANDING COMMITTEES: - AUDIT COMMITTEE - GLOBAL RELATIONS AND COMMUNITY ENGAGEMENT (GRACE) - FINANCE COMMITTEE - FINANCIAL DEVELOPMENT COMMITTEE - GOVERNANCE COMMITTEE - EXECUTIVE COMMITTEE - EXECUTIVE COMPENSATION COMMITTEE - COMPENSATION COMMITTEE THE NEW BY-LAWS POINT TO THE COMMITTEES. HOWEVER, THE ROLE AND THE RESPONSIBILITIES OF THE COMMITTEE ARE DETAILED IN COMMITTEE COMMISSIONS OUTSIDE OF THE BY-LAWS EXCEPT FOR THE EXECUTIVE AND AUDIT COMMITTEES. ATTORNEY RECOMMENDED MORE DETAIL IN THE BY-LAWS OF THESE 2 COMMITTEES DUE TO THEIR IMPORTANCE IN THE GOVERNANCE OF THE Y. ALL COMMITTEE CHAIRS MUST BE A MEMBER OF THE BOARD OF DIRECTORS, AND THIS INCLUDES COMMITTEES OUTSIDE THE STANDING COMMITTEES. (THIS WAS WRITTEN IN OUR CURRENT BY-LAWS, BUT WE WERE NOT IN COMPLIANCE OF THEM.) ADVISORY COMMITTEES AND TASK FORCES WILL BE APPOINTED BY THE BOARD OF DIRECTORS AND MUST HAVE ESTABLISHED BOARD APPROVED COMMISSIONS WHICH OUTLINES PURPOSE, COMPOSITION, SPECIFIC RESPONSIBILITIES, AND TIMELINE FOR DELIVERY. THE BOARD MAY NOT DELEGATE THEIR AUTHORITY TO COMMITTEES AND TASK FORCES. BOARD OF DIRECTORS MUST VOTE ON RECOMMENDATIONS OF SAID COMMITTEES. THE RESPONSIBILITIES OF THE BOARD OF DIRECTORS AND BOARD OF TRUSTEES WAS NOT CHANGED. HOWEVER, THE LANGUAGE THAT DIFFERENTIATED THEM WAS MADE CLEARER. REDUNDANCIES THROUGHOUT THE DOCUMENT WERE ELIMINATED WHERE POSSIBLE. FOR INSTANCE, WHEN DISCUSSING ANNUAL ELECTIONS, WE INCLUDED ONE SECTION ON NOMINATIONS FOR ALL DIRECTORS, TRUSTEES, AND BRANCH ADVISORY BOARDS VERSUS REPEATING THAT IN EACH OF THOSE SECTIONS. BRANCH BOARDS NEED ONLY TO HAVE A CHAIR AND VICE CHAIR. THERE IS NO NEED FOR SECRETARY AND FINANCE CHAIR. ALSO, BRANCH ADVISORY BOARD MEMBERS ONLY NEED APPROVAL OF THE GOVERNANCE COMMITTEE TO BECOME MEMBERS. THE LANGUAGE AROUND THE BOARD OF DIRECTORS RESPONSIBILITY IN THE MANAGEMENT OF THE CEO'S STAFF WAS ELIMINATED. THE BOARD OF DIRECTORS MANAGES THE CEO'S PERFORMANCE ONLY. THE CEO IS RESPONSIBLE FOR THE STAFF AND OPERATIONS OF THE ORGANIZATION. THIS WAS PRESENT IN THE EXECUTIVE COMPENSATION COMMITTEE DETAIL DESCRIPTION. EVALUATIONS OF THE BOARD WILL HAPPEN EVERY THREE YEARS. CURRENTLY, THE BY-LAWS STATE EVERY TWO YEARS. WE ARE OUT OF COMPLIANCE FOR THIS BY-LAW, AND IT WILL BE ADDRESSED AS AN FY'25 PRIORITY USING MASSACHUSETTS ALLIANCE PROCESSES. FORM 990, PART VI, LINE 11B REVIEW OF FORM 990 BY GOVERNING BODY THE ORGANIZATION REVIEWS FORM 990 INTERNALLY, AND ONCE MANAGEMENT HAS APPROVED THE 990 A COPY IS DISTRIBUTED TO THE BOARD OF DIRECTORS BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, LINE 12C CONFLICT OF INTEREST POLICY THE BOARD OF DIRECTORS SHALL ADOPT, MAINTAIN AND ENFORCE A CONFLICT OF INTEREST POLICY TO ADDRESS MATTERS INVOLVING THE CORPORATION IN WHICH PERSONS ASSOCIATED WITH THE CORPORATION MAY HAVE A PERSONAL INTEREST. ANY DIRECTOR, TRUSTEE, MANAGER, OFFICER, EMPLOYEE, AGENT OR VOLUNTEER OF THE CORPORATION WHO HAS A SUBSTANTIAL INTEREST IN ANY MATTER RELATIVE TO THE BUSINESS CONDUCTED BY THE CORPORATION, SHALL ADHERE TO SUCH CONFLICT OF INTEREST POLICY, AND, WITHOUT LIMITING THE FOREGOING, SHALL DISCLOSE THE SAME TO THE BOARD OF DIRECTORS AND SHALL ABSTAIN FROM VOTING ON ANY SUCH A MATTER OR OTHERWISE TAKING OR REFRAINING FROM ACTION INVOLVING SUCH A MATTER. THE ORGANIZATION REVIEWS AND UPDATES THE CONFLICT OF INTEREST FORMS ANNUALLY THROUGH THE CTRAC PORTAL. FORM 990, PART VI, LINE 15A PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL DETERMINATION OF THE ORGANIZATION'S CEO COMPENSATION IS BASED ON REVIEW AND APPROVAL PROCEDURES, WHICH INCLUDES COMPARABILITY DATA, BY THE ORGANIZATION'S BOARD OF DIRECTORS. FORM 990, PART VI, LINE 15B PROCESS TO ESTABLISH COMPENSATION OF OTHER EMPLOYEES DETERMINATION OF THE ORGANIZATION'S CEO COMPENSATION IS BASED ON REVIEW AND APPROVAL PROCEDURES, WHICH INCLUDES COMPARABILITY DATA, BY THE ORGANIZATION'S BOARD OF DIRECTORS. FORM 990, PART VI, LINE 19 REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. 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: ; PART XII LINE 2C THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT FOR THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED DURING THE YEAR. MERRIMACK VALLEY YOUNG MEN'S CHRISTIAN ASSOCIATION OF NH INC 280 MERRIMACK ST ENTRANCE M SUITE 500 LAWRENCE MA 01843 043430910 TITLE HOLDING CORPORATION FOR VARIOUS CAMP PROPERTY NH 501(C)(2) false false false false false false false false false false false false false false false false false false false false