2023-05-23T10:00:39-05:00 2022-12-31 330996661 DANNIBLE & MCKEE LLP 221 SOUTH WARREN ST SYRACUSE NY 13202 990 2022-01-01 160978301 YOUNG MEN'S CHRISTIAN ASSOCIATION & WOMENS EDUCATIONAL & INDUSTRIAL UNION YOUN 3152535304 27 WILLIAM STREET AUBURN NY 13021 MARIE NELLENBACK VICE CHAIR 3152535304 2023-05-23 1 MARIE NELLENBACK XXX-XX-XXXX 0 ELAINE S BUFFINGTON CPA P00064118 3154729127 2023-05-23 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z DENISE TABONE 27 WILLIAM STREET AUBURN NY 13021 5485211 0 X WWW.AUBURNYMCA.ORG X 1859 NY FOUNDED IN 1851, YMCA'S COLLECTIVELY MAKE UP THE LARGEST NOT-FOR-PROFIT COMMUNITY SERVICE ORGANIZATION IN AMERICA. YMCAS ARE AT THE HEART OF COMMUNITY LIFE IN NEIGHBORHOODS AND TOWNS ACROSS THE NATION. THEY WORK TO MEET THE HEALTH AND SOCIAL SERVICE NEEDS OF 22 MILLION MEN, WOMEN, AND CHILDREN. THE AUBURN YMCA WAS FOUNDED IN 1859, MAKING IT ONE OF THE OLDEST YMCAS IN THE UNITED STATES. TODAY OVER 6000 PEOPLE ARE MEMBERS OF THE ORGANIZATION. IN 1970 THE Y MERGED WITH THE WOMEN'S EDUCATIONAL AND INDUSTRIAL UNION (WEIU).THE YMCA PUTS CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. YMCAS ARE FOR PEOPLE OF ALL FAITHS, RACES, ABILITIES, AGES AND INCOMES. YMCA PROGRAMS AND SERVICES ARE PRICED TO BE AFFORDABLE AND ACCESSIBLE TO THE BROAD COMMUNITY. IN THE SITUATION WHERE SOMEONE HAS A DEMOSTRATED FINANCIAL NEED, SCHOLARSHIP ASSISTANCE IS PROVIDED. NO ONE IS TURNED AWAY FOR INABILITY TO PAY. THE YMCA'S STRENGTH IS IN THE PEOPLE. 13 13 406 129 0 0 1603529 625341 3654308 4148867 313043 77037 233016 308667 5803896 5159912 0 0 0 0 3132106 3710900 0 0 173970 1522135 1598022 4654241 5308922 1149655 -149010 9382217 10155632 372513 342926 9009704 9812706 X SEE SCHEDULE O 0 0 3116199 2372185 YOUTH DEVELOPMENTOUR 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'S 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 PRESCHOOL, SCHOOL-AGED CHILD CARE, CAMP Y-OWASCO, SWIM TEAM, YOUTH SPORTS, AQUATICS PROGRAMS AND LEADERSHIP PROGRAMS, OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL PHYSICAL AND EMOTIONAL GROWTH. EXPENSES INCLUDE SUBSIDIES AND DIRECT FINANCIAL ASSISTANCE THAT MAKE PARTICIPATION POSSIBLE FOR OVER 250 YOUNG PEOPLE. IN 2022 WE PROVIDED OVER $143,000 IN FINANCIAL ASSISTANCE IN YOUTH PROGRAMMING. 1379067 1719640 HEALTHY LIVINGTHE YMCA IS A LEADING VOICE IN 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 HUNDREDS OF PEOPLE IN OUR COMMUNITY ARE RECEIVING 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. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES AND INCOME LEVELS. IN 2022, WE PROVIDED OVER $135,000 IN FINANCIAL ASSISTANCE TO PEOPLE WHO OTHERWISE MAY NOT HAVE BEEN ABLE TO AFFORD TO PARTICIPATE. APPROXIMATELY 464 MEMBERSHIPS WERE SUBSIDIZED. 153517 57042 SOCIAL RESPONSIBILITYOUR YMCA BELIEVES IN GIVING BACK AND SUPPORTING OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS FOR ONE HUNDRED AND SIXTY YEARS. Y PROGRAMS, SUCH AS Y-PALS, BABYSITTING TRAINING, SWIM FREE PROGRAMS AND CASEY PARK AQUATICS, ARE EXAMPLES OF HOW WE DELIVER TRAINING, RESOURCES AND SUPPORT THAT EMPOWER OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS AND OVERCOME OBSTACLES. IN 2019 WE STARTED OUR LIVESTRONG AT THE YMCA PROGRAM AND SUBSEQUENTLY BEGAN OTHER CHRONIC DISEASE PROGRAMS SUCH AS DIABETES PREVENTION. IN 2022, WE CONTINUED TO SUPPORT 16 CANCER SURVIVORS AND THEIR FAMILIES. IN 2022 WE ENGAGED OVER 3500 YMCA MEMBERS, PARTICIPANTS AND VOLUNTEERS IN ACTIVITIES THAT STRENGTHEN OUR COMMUNITY AND PAVE THE WAY FOR FUTURE GENERATIONS TO THRIVE. 17588 17588 4648783 1 1 0 1 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 11 0 406 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 NY X X X DENISE TABONE 3152535304 27 WILLIAM STREET AUBURN NY 13021 MARIE NELLENBACK VICE CHAIR 1.00 X X 0 0 0 RACHEL STOWELL CHAIR 1.00 X X 0 0 0 GARY GUARIGLIA TREASURER 1.00 X X 0 0 0 DAN WALTER SECRETARY 1.00 X X 0 0 0 MICHAEL BALESTRA DIRECTOR 1.00 X 0 0 0 PATRICK CARBONARO DIRECTOR 1.00 X 0 0 0 LUCAS FERRIN DIRECTOR 1.00 X 0 0 0 CLAIRE PETROSINO DIRECTOR 1.00 X 0 0 0 ROBERT SCARBROUGH DIRECTOR 1.00 X 0 0 0 JESSICA KOLODZIE DIRECTOR 1.00 X 0 0 0 DANIEL RIVERS DIRECTOR 1.00 X 0 0 0 CHRIS WHITE DIRECTOR 1.00 X 0 0 0 DAWN WAYNE DIRECTOR 1.00 X 0 0 0 DENISE TABONE CHIEF FINANCIAL OFFICER 40.00 X 113968 0 18976 ROBERT LOMAURO INTERIM CHIEF EXECUTIVE OFFICER 40.00 X 19442 0 1544 133410 0 20520 1 0 0 0 0 34460 265717 325164 625341 YOUTH DEVELOPMENT 813410 2372185 2372185 HEALTHY LIVING 813410 1719640 1719640 SOCIAL RESPONSIBILITY 813410 57042 57042 4148867 96301 96301 201420 0 201420 201420 201420 20009 5000 9014 35259 10995 -30259 -19264 -19264 363943 274284 89659 89659 18944 6742 12202 12202 MISCELLANEOUS 900099 5386 5386 5386 5159912 4166455 0 368116 153931 56326 63671 33934 2992302 2729791 174526 87985 297672 254408 27267 15997 266995 239572 17576 9847 11350 11350 17800 17800 245558 232902 12656 5829 148 5681 313297 283472 27465 2360 434347 426573 7774 34742 34372 370 5742 2378 3364 67201 67201 194636 190744 3892 121758 119323 2435 EXPENDABLE EQUIPMENT 68063 63449 4614 MISCELLANEOUS 58666 5000 29819 23847 MEMBERSHIP DUES 19033 10325 8708 5308922 4648783 486169 173970 697158 480870 833698 887025 575 19793 214102 171792 9029 5847 19399 19506 11040830 8072678 2937715 2968152 4588526 3913112 82015 1689535 9382217 10155632 218627 308202 104085 34724 49801 0 372513 342926 X 6914334 6283515 2095370 3529191 9009704 9812706 9382217 10155632 X -149010 -726625 2054182 -375545 X 0 1 X 1 0 X 435470 410018 1181452 1603529 627713 4258182 4736350 4927120 3447431 3988821 4173197 21272919 228925 186050 56884 235019 10995 717873 5400745 5523188 4685767 5827369 4811905 26248974 0 0 0 26248974 273927 324634 188021 301050 297721 1385353 273927 324634 188021 301050 297721 1385353 5674672 5847822 4873788 6128419 5109626 27634327 0.94990 0.95210 0.05010 0.04790 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 1753 1753 0 PART II-B, LINE 1: THE ORGANIZATION PAYS ALLIANCE DUES TO THE STATE ALLIANCE. THE STATE ALLIANCE USES 30% OF THESE DUES FOR LOBBYING EXPENDITURES. 4589546 -620479 34000 17800 3917267 4134819 95065 495952 117500 18790 4589546 3785540 510945 145200 16466 4134819 3357072 584618 139500 16650 3785540 3786945 5000 -280360 136000 18513 3357072 0.53060 0.35660 0.11280 0 0 669775 669775 9293818 7033012 2260806 1077237 1039666 37571 2968152 INVESTMENT IN TIME SHARE 6500 GIFT ANNUITY RECEIVABLE 26563 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 1656472 1689535 X 4046684 -726625 -368803 -1095428 5142112 17800 17800 5159912 5297864 6742 6742 5291122 17800 17800 5308922 PART V, LINE 4: THE ENDOWMENT FUNDS ARE INTENDED TO EARN INVESTMENT INCOME WHICH WILL BE USED FOR CAPITAL IMPROVEMENTS AND GENERAL OPERATIONS. PART X, LINE 2: THE ORGANIZATION IS CLASSIFIED AS A NOT-FOR-PROFIT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THEREFORE, IT IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE FINANCIAL ACCOUNTING STANDARDS BOARD ISSUED FASB ACCOUNTING STANDARDS CODIFICATION (FASB ASC), ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS REQUIRES THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS HELD BY THE ORGANIZATION. UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, THE AMOUNT REPORTED WOULD BE BASED ON PROBABILITY ASSESSMENTS OF THE LIKELIHOOD THAT CERTAIN DEDUCTIONS WOULD BE DISALLOWED UPON EXAMINATION BECAUSE THE TAXING AUTHORITIES INTERPRETED EXISTING GUIDANCE DIFFERENTLY. THERE WERE NO UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2022. THE ORGANIZATION RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION. FOR THE YEAR ENDED DECEMBER 31, 2022, THERE WAS NO ACCRUED INTEREST OR ACCRUED PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS FOR THE ORGANIZATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD CHANGE IN FV OF SPLIT-INTEREST AGREEMENTS PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD BON-TON ROULET 327531 327531 50221 69000 1725 134085 HOCKEY TOURNAMENT 7900 7900 28512 28512 650 18603 363943 363943 50221 69000 2375 152688 274284 89659 FORM 990, PART VI, SECTION B, LINE 11B UPON COMPLETION OF THE ANNUAL 990, THE AUBURN YMCA-WEIU'S FINANCE AND AUDIT COMMITTEE REVIEWS THE DOCUMENT. THE CHAIR OF THE FINANCE AND AUDIT COMMITTEE THEN REPORTS AT THE NEXT BOARD OF DIRECTORS MEETING ABOUT THE 990 CONTENTS. BOARD MEMBERS HAVE ACCESS TO A COPY OF THE 990 AND TIME IS ALLOCATED FOR QUESTIONS AND CLARIFICATION. FORM 990, PART VI, SECTION B, LINE 12C EVERY JANUARY ALL BOARD MEMBERS, KEY EMPLOYEES AND HIGHEST COMPENSATED INDEPENDENT CONTRACTORS ARE MAILED A HARD COPY OF THE YMCA'S CONFLICT OF INTEREST POLICY AND THE ANNUAL QUESTIONNAIRE. THESE INDIVIDUALS COMPLETE, SIGN AND RETURN THE QUESTIONNAIRE TO THE YMCA ADMINISTRATIVE OFFICES WHERE ANY NOTED CONFLICTS ARE LOGGED. THE EXECUTIVE COMMITTEE OF THE BOARD THEN MEETS AND REVIEWS ALL NOTED POTENTIAL CONFLICTS, AND DOCUMENTS THEIR FINDINGS. FORM 990, PART VI, SECTION B, LINE 15A SALARY DATA OF THE YMCAS OF SIMILAR BUDGET SIZE AND WITHIN THE REGION IS USED TO CREATE A SALARY RANGE. COMPENSATION FOR SIMILAR NOT-FOR-PROFIT EXECUTIVE POSITIONS WITHIN THE AUBURN COMMUNITY IS ALSO USED TO DETERMINE THE RANGE. THE CEO'S PERFORMANCE IS REVIEWED AT YEAR END AND THE EXECUTIVE COMMITTEE MAKES A COMPENSATION RECOMMENDATION TO THE FULL BOARD. THE BOARD OF DIRECTORS THEN APPROVES OR REJECTS THAT RECOMMENDATION. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS ARE LOCATED AT THE BUSINESS OFFICE AND ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN FV OF SPLIT-INTEREST AGREEMENTS -375,545.