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ORG X 1863 PA AT THE YMCA OF GREATER ERIE, WE PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHY SPIRIT, MIND, AND BODY FOR ALL. 26 23 765 525 0 0 11251575 12014362 5728203 6300164 755774 243749 124824 150933 17860376 18709208 584275 664421 0 10048842 11380012 0 35164 5246371 6653159 15879488 18697592 1980888 11616 34568177 30742170 8893112 6238035 25675065 24504135 AT THE YMCA OF GREATER ERIE, WE PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHY SPIRIT, MIND, AND BODY FOR ALL. false false 12441261 66492 2119639 EARLY LEARNING & SCHOOL-AGE ENRICHMENT Our YMCA believes that all kids have potential. We cultivate the values and skills that lead to positive behaviors, better health, and educational achievement. Woven into the fabric of the YMCA mission is a commitment to strengthening families. YMCA child care programs relieve the burden of balancing work and families and make it more possible for parents of children in our care to remain gainfully employed, knowing their children are thriving in a safe, developmentally sound environment that offers a range of experiences that enrich social-emotional, cognitive and physical growth. In 2022, the Y expanded its implementation of Conscious Discipline, a classroom management approach which provides solutions for social and emotional learning and self-regulation. The program is intended to help adults regulate themselves enough to support children who are also learning how to regulate. Conscious Discipline is trauma-informed and based on brain research and evidence and its tactics focus on the adult first, and the child second. Additionally, the Y has created sensory spaces which supports our approach to inclusive care. Inclusion means providing appropriate accommodation and support so that each child can participate to the fullest of his or her developmental abilities. A sensory space can help children who feel overwhelmed by giving children a chance to choose a limited type of sensory stimulation that makes them feel more in control. The Y created a Family Resources page within its website as a "one-stop-shop" for resources on parenting, early intervention and behavioral supports etc. Expenses include subsidies and reduced fees that make participation possible for more than 60% of the children we engage. Our YMCA provides reduced fees for child care services. In 2022, 48,600 was awarded to 45 children to defray their fees this year, and continue to accept children through the state subsidy program. In addition, we provide aid to families who need help due to family violence, substance abuse, poverty, mental health, etc. We also provide free family fun events to promote healthy family interactions and enrich relationships between parents and children enrolled in our program. Our high-quality licensed child care promotes educational, emotional, physical, and social growth for infants, toddlers, preschoolers, and school-age children from diverse backgrounds. We participate in the Keystone STARS Quality Initiative at all 13 licensed child care locations. The YMCA continues to be a leader in early care and education. In 2022, Pennsylvania tax credit donations provided preschool education credits of $17,800 to 13 children. Last year, over 1,200 participants were served in licensed child care. PRE-K COUNTS Our Y is committed to providing educational equity to those most at risk for success. The YMCA of Greater Erie partnered with the State of Pennsylvania to offer free preschool to low-income children through the State's Pre-K Counts program. Pre-K Counts is an initiative created to build and strengthen pre-kindergarten partnerships in communities so that each community can create a self-sustaining system for providing high-quality early learning experiences to children in all settings. This program sponsored approximately 203 children in 2022. SUMMER CAMP When school lets out for summer, kids who don't continue to read, learn, and keep their minds and bodies active can fall behind their classmates that do. Some parents just don't have the knowledge/resources to keep their kids engaged and productive all summer long. Many families can't afford to enroll their children in a structured summer program. As a solution, the Y offers day camps that go far beyond the typical camp experience. Our camp programs are packed with physical and educational activities, on-site field trips, character building, arts/crafts, group games, and more. Campers learn the importance of values and are encouraged to exhibit them in their actions. The Y offers scholarships so that all children have the opportunity to enjoy this enriching experience. In 2022, the Y invested in KidSpot, the Y's BRAND new summer curriculum. It is chock full of daily themes that include art and group games specific to the themes. Theme examples are Tic-Tac-Trouble, Up in the Air, Robin Hood, Under the Sea, and CSI Mystery. There also are specialty games for campers that extend their experience with us after 4 p.m. Each theme has a camp inspired story and rainy-day activities. COMMUNITY SCHOOL The YMCA of Greater Erie is the lead non-profit partner at Harding Elementary School in collaboration with the United Way of Erie County. COMMUNITY RECREATION The YMCA believes in giving back and supporting our neighbors through collaboration with the City of Erie. We operate the City's Summer Parks & Recreation program in the heart of downtown neighborhoods providing recreation, mentoring, and enrichment programming to more than 400 youth aged 6-18. In addition, we collaborate with the Housing Authority of the City of Erie to operate Kids Clubs - a year-round educational and recreational program for youth residing in public housing. Participants in Kids Clubs are from low-income households living in or near subsidized housing and are given opportunities to participate in YMCA programs including sports, incentive award programs for good behavior, track and field, golf, and special field trips. Collaborations with an area medical hospital, girl scouts and boy scouts, 4-h, and local drug prevention agencies enhance the program opportunities for youth. Free meals and snacks are also provided through Kids Clubs during the school year. Free swimming lessons are offered at Rodger Young Park which is located directly across the street from a public housing neighborhood. ITCS The Y is committed to serve 44 Infants and Toddlers through the Pennsylvania Infant Toddler Contracted Slots (ITCS) expansion funding opportunity which provides tuition for qualifying families. This program serves children 6 weeks to 36 months providing a continuity of high-quality care while building a strong transition from infant-toddler to pre-kindergarten classrooms. STARS Y programs are licensed by the Office of Child Development, PA Department of Public Welfare and meet YMCA of the USA Quality Check Standards. Like a hotel rating system, Y programs are accredited by the Pennsylvania Keystone STARS program. That's important to you as a parent because you can be sure your kids are thriving in the highest quality learning environment with qualified, certified teachers who annually seek continuing education and certifications in CPR/First Aid, Water Safety, Fire Safety & Child Development. All Y programs are either Keystone 3 or 4 accredited. Each Stars designation has its own research-based performance standards. These standards measure areas of childcare and education. What you can expect from the quality rating is: * Professional development and training for our teachers; half to two-thirds of the staff have completed or are enrolled in credentials or degrees * Literacy activities including reading, story-telling and encouraging written and verbal communication * Parent and community resources are used effectively in the quality delivery of the program * Business, organizational and staff compensation practices are maximized * A review of the program center by a nationally recognized environment rating scale that indicates a high-quality score Power Scholars/DiscoverY The Y partners with local school districts to administer evidence-based achievement gap programs afterschool and during the summer. Partnering schools identify the most academically at-risk children through school assessments to participate in the intensive program. The programs focus on academic gains in literacy and math and extend learning through activity-based enrichment such as STEM, STEAM, arts etc. In 2022, 23 children participated in Power Scholars Academy at Elk Valley Elementary School and 45 children participated in DiscoverY at Pfeiffer Burleigh Elementary School. 3659249 597929 4180525 HEALTH & WELL-BEING Our Y is committed to improving the health of our community. We strive to bring families closer together, encourage good health, and foster connections through fitness, sports, fun and shared interests. As a result, 22,000 people in our community are receiving the support, guidance, and resources they need to achieve greater health in spirit, mind, and body. Our programs are designed to help people create realistic goals for self-improvement and emphasize disease prevention through regular exercise, proper nutrition, stress management, and health education. We collaborate with other agencies to provide programs structured specifically for those over 65 years of age, including land and water exercise, as well as an opportunity for social interaction. The Y's virtual platform, Y 360, reaches Y and community members with online classes, workshops, and programs designed to give the viewer additional points of access to the Y and health and wellness resources. In 2022, the Y grew our chronic disease prevention programs to community-based sites and additional offerings. Programs include: diabetes prevention, blood pressure self-monitoring, fall-prevention and tobacco cessation. Funding received from the Pennsylvania Neighborhood Assistance program provided the resources necessary to fully subsidize program costs for those who were income and health eligible. Our aquatic programs start developing physical skills in infancy through parent/child swim class and continue up through our Arthritis aquatics class for seniors; our family swim program gives adults and children shared time in the pool to appreciate one another and promote intergenerational relationships. Through holistic health programs, the Y offers several natural healing therapeutic services in our menu of community programs including energy healing, reiki, qigong, and a community education series tackling topics related to posture, herbs, acupuncture, chronic pain, and others. Many of these programs are adapted for youth and family audiences throughout the year. Our Y continues to emphasize serving populations with special needs including adaptive swimming lessons, movement and strength-building classes for youth and adults, support groups for those living with chronic illness, and youth recreation programs/day camp/afterschool experiences for those in the autism spectrum. A new partnership with Special Olympics Pennsylvania offers SOPA athletes the opportunity to train year-round at the Y at a reduced cost and to train during their active season at no cost. COMMUNITY OUTREACH The Y operated the Rodger Young Community Pool in collaboration with the City of Erie and the Erie Housing Authority, enrolling more than 245 children, various groups serving children aged 6-18. 1211314 VOLUNTEERS In 2022 We had over 330 volunteers generate over 8,300 hours of volunteer service to the Y and other local nonprofits, totaling more than $108,000. We have been called on by peer Ys and other nonprofits to help them in their volunteer program evolution and are looked to by local nonprofits as an expert in volunteer management. FINANCIAL ASSISTANCE YMCA programs are offered at affordable fees for the community at large, with reasonable accommodations for those with special needs, and with financial assistance available for those who cannot afford the full fee. The YMCA provided more than $598,000 in financial assistance and community outreach programs for more than 5,000 children, teens, families, and seniors to help them live happier, healthier lives. MEALS FOR KIDS The YMCA of Greater Erie provides 6,100 free summer meals to kids in partnership with community sites throughout Erie County. Meals are offered in partnership with local school districts, community centers, and churches - in identified underserved neighborhoods. Meals are bundled and distributed on a rotational basis. Meals adhere to nutrition standards outlined in Y-USA's Healthy Eating & Physical Activity Standards. A 72-passenger renovated school bus serves as a mobile meals site taking freshly prepared meals directly into identified food deserts. In addition, we provide healthy snacks and meals to all children in our licensed childcare program and at-risk programs during the school year. 66% of the children we serve are at 185% of poverty or below. We have adopted, along with Y-USA, HEPA (healthy eating and physical activity) standards at all locations. In 2022, the Y served more than 195,000 healthy meals and snacks which introduced new foods and influenced food choice and education. ERIE COUNTY RE-ENTRY ALLIANCE In partnership with UnifiedErie and local, state, and federal law enforcement, the YMCA of Greater Erie provides re-entry services for those individuals who are re-entering civilian life. These services include securing employment, housing, and mental/physical health. TEEN CENTER The YMCA Teen Center is a youth development program that focuses on providing year-round activities for low-income youth 12-18 years of age. The program's goal is to develop teens into contributing adult members of the Erie community. Programs concentrate on character development, societal issues, academics, arts/self-expression, career exploration, and post-secondary readiness. These activities promote healthy behaviors that are linked to success in the areas of education, employment, and health. In 2022, more than 200 teens were empowered to reach their full potential through mentorship, creative expression, academic enrichment, and conflict resolution. A partnership with local grocers and culinary professionals, led to the development of a Teaching Kitchen. A grant of $25,000 completed an installation of a culinary kitchen. Teens are learning independence and life skills as well as exploring careers in culinary arts, food management, grocery and supply chain. Mercyhurst University partners with the Y for a tower garden project where the teens grow their own leafy produce such as greens and herbs. These products are used in recipes taught through the Teaching Kitchen program. A grant from the Erie Yacht Club exposed kids to maritime studies at the Bayfront Center for Maritime Studies. The students learned hands-on skills for boat building and explored Erie's waterways. The boat building lessons reinforced math and teamwork. 17311824 true true false false false false false false true true false false false true false true false false false false false false false true false false false true true true false false false false false false false true false false true false false false false false false false false true 56 0 true 765 true false false false false false false false false X 26 23 false false false false false false false true true false true true true true true true true true true true false PA X X YMCA 8144521432 31 WEST 10TH STREET ERIE PA 16501 JOHN KATHMAN TREASURER 2.0 X X 0 0 0 JOSIE LUBIEJEWSKI SECRETARY 2.0 X X 0 0 0 JULIE WILSON CHAIRPERSON 2.0 X X 0 0 0 ANDREW PUSHCHAK BOARD MEMBER 2.0 X 0 0 0 CARL WOLFROM BOARD MEMBER 2.0 X 0 0 0 DAVID HALLER BOARD MEMBER 2.0 X 0 0 0 ERIC WEISLOGEL BOARD MEMBER 2.0 X 0 0 0 ERIN FESSLER BOARD MEMBER 2.0 X 0 0 0 GENEVIEVE DRUZAK BOARD MEMBER 2.0 X 0 0 0 JEFFREY EVANS BOARD MEMBER 2.0 X 0 0 0 JINHEE YOO BOARD MEMBER 2.0 X 0 0 0 KEN SLANEY BOARD MEMBER 2.0 X 0 0 0 KENNETH NICKSON JR BOARD MEMBER 2.0 X 0 0 0 KEVIN FLOWERS BOARD MEMBER 2.0 X 0 0 0 MARGARET MATTHEWS BOARD MEMBER 2.0 X 0 0 0 MIKE SMILEY BOARD MEMBER 2.0 X 0 0 0 MIKE SPARKS BOARD MEMBER 2.0 X 0 0 0 MOLLIE SWEENY BOARD MEMBER 2.0 X 0 0 0 PAUL SALLIE BOARD MEMBER 2.0 X 0 0 0 PETE EAGLEN BOARD MEMBER 2.0 X 0 0 0 RENEE SLABIC BOARD MEMBER 2.0 X 0 0 0 RON BIELANIN BOARD MEMBER 2.0 X 0 0 0 STEVE HERBSTRITT BOARD MEMBER 2.0 X 0 0 0 THOMAS MYERS ESQ BOARD MEMBER 2.0 X 0 0 0 TIM GLASS IMMEDIATE PAST CHAIR 2.0 X 0 0 0 TONY GILMORE BOARD MEMBER 2.0 X 0 0 0 DAWN STEARNS CFO 40.0 X 121243 0 23201 GERRY VANDEMERWE CEO 40.0 X 203541 0 20603 JAMES MCELDOWNEY COO 40.0 X 94451 0 27089 419235 0 70893 2 false true false ELECTRICAL & MECHANICAL SYSTEMS INC 316 CHERRY STREET ERIE PA 16507 MAINTENANCE SERVICES 259963 BROOKS LANDSCAPE INC 5263 KNOYLE RD ERIE PA 16510 LANDSCAPING SERVICES 218296 DAVID LESONIK CONTRACTING 462 WEST 4TH ST ERIE PA 16507 MAINTENANCE SERVICES 103795 5 648 0 32500 0 11412664 568550 15365 12014362 Healthy Living 4180525 4180525 Youth Development 2119639 2119639 Social Responsibility 0 0 0 0 0 0 6300164 238791 0 0 238791 0 0 0 0 0 0 0 0 76314 0 0 0 76314 0 76314 0 0 76314 2897265 2100 2893042 1365 4223 735 4958 0 0 4958 43607 32500 36682 6925 0 6925 0 0 0 0 0 0 29284 15057 14227 0 0 14227 Sales/Misc Income 624110 53467 0 0 53467 0 0 0 0 53467 18709208 6300164 0 394682 0 0 664421 664421 0 0 0 0 490128 0 490128 0 0 0 0 0 9091623 8683203 387274 21146 427244 398443 27110 1691 664152 622269 36175 5708 706865 655480 49762 1623 0 0 0 0 8320 7150 1170 0 73875 26769 47106 0 0 0 0 0 0 0 47150 0 47150 0 425059 342973 82086 0 72466 10906 56564 4996 1432213 1403632 28581 0 0 0 0 0 0 0 0 0 1006539 981217 25322 0 167352 163934 3418 0 0 0 0 0 139038 130944 8094 0 215322 196859 18463 0 128940 128940 0 0 1085092 1075897 9195 0 239939 217761 22178 0 REPAIRS AND MAINTENANCE 929258 919003 10255 0 CHILDCARE FOOD PROGRAM 504329 504329 0 0 VOLUNTEER EXPENSES 178267 177694 573 0 0 0 0 0 18697592 17311824 1350604 35164 0 0 7996886 8213492 0 0 3549652 1304012 0 0 0 0 0 0 0 0 46767 53406 36043576 22821526 13336626 13222050 9638246 7881314 0 0 0 0 0 67896 34568177 30742170 987130 931390 0 0 1150801 447279 4989196 4596667 0 0 0 0 0 191552 1444286 49111 321699 22036 8893112 6238035 25175451 24035007 499614 469128 25675065 24504135 34568177 30742170 X 11616 -1549868 0 0 0 367322 X false true X true true true X 13375890 12773229 12026195 14304609 15653511 68133434 0 0 0 0 0 0 0 0 0 0 0 0 13375890 12773229 12026195 14304609 15653511 68133434 0 68133434 843996 302028 293583 285872 315105 2040584 0 0 0 0 0 0 0 0 0 0 0 0 70174018 0 0.9709 0.9674 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10003267 24695 -1723252 377623 47868 7879219 9369361 23739 1031936 367716 54053 10003267 8495229 89347 1187453 358252 44416 9369361 7721824 25510 1430983 656085 27003 8495229 8543694 50741 -486253 0 360740 25618 7721824 0.9832 0.0168 0.0 true false 0 1703260 1703260 0 29917750 19131480 10786270 0 55325 53311 2014 0 4367241 3636735 730506 0 0 0 0 13222050 INTEREST RATE SWAP AGREEMENT 0 Lease Liability 22036 22036 17101195 -1549868 271047 0 382379 -896442 17997637 47150 664421 711571 18709208 18272125 271047 0 0 15057 286104 17986021 47150 664421 711571 18697592 Schedule D, Part X, Line 2 Liability for uncertain tax positions 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), AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3), EXCEPT FOR INCOME TAXES PERTAINING TO UNRELATED BUSINESS INCOME. THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) 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. Schedule D, Part V, Line 4 Intended uses of endowment funds INCOME FROM THE ORGANIZATION'S ENDOWMENT FUND IS USED FOR MEETING OPERATIONS AND FACILITY NEEDS. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Cost of Goods Sold - 15057 INTEREST RATE SWAP AGREEMENT CHANGE IN LIABILITY - 367322 - Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements CHILDCARE SUBSIDY EXPENSES - 66492 MEMBERSHIP SUBSIDY EXPENSES - 597929 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Cost of Goods Sold - 15057 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements CHILDCARE SUBSIDY EXPENSES - 66492 MEMBERSHIP SUBSIDY EXPENSES - 597929 QUAD 33478 22500 10978 1150 4951 6295 328 1060 3929 GOLF OUTING 32960 10000 22960 700 4009 10486 715 0 256 4 9669 9669 0 554 1664 48 0 537 76107 32500 43607 1850 9514 18445 1091 1060 4722 36682 6925 false MEMBERSHIP OPEN DOOR FINANCIAL ASSISTANCE 7340 597929 BOOK REDUCED MEMBERSHIP FEES CHILD CARE SLIDING FEE 65 66492 BOOK REDUCED CHILD CARE FEES Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. N/A X true true X X X false false false false false false false false false GERRY VANDEMERWE CEO 203541 0 0 0 0 0 16334 0 4269 0 224144 0 0 0 Schedule J, Part I, Line 1a Health or social club dues or initiation fees THE ORGANIZATION PAYS FOR THE MEMBERSHIP OF ITS EXECUTIVE DIRECTOR TO A LOCAL SOCIAL CLUB. THE MEMBERSHIP IS ONLY USED FOR BUSINESS. A ERIE COUNTY COMMUNITY SERVICES FINANCING AUTHORITY 161644074 2008-03-25 7300000 EXPANSION AT THE GLENWOOD BRANCH, REFINANCING OF EXISTING DEBT AND OTHER PROJECTS. false false false B ERIE COUNTY GENERAL AUTHORITY 231658176 2016-06-30 1900000 EXPANSION AT THE EAST SIDE BRANCH false false false A 3966333 0 7300000 0 0 0 133700 0 0 7166300 0 0 2009 true false true true B 564417 0 1900000 0 0 0 38000 0 0 1862000 0 0 2017 false false true true A false false false false 0.0 0.0 0.0 false false false B false false false false 0.0 0.0 0.0 false false false A false false true false true false false false false B false false true false false false false false false A false B false ELECTRICAL & MECHANICAL SYS INC (S HERBSTRITT) OWNER/BOARD MEMBER 259963 INDEPENDENT CONTRACTOR false ETG COMMUNICATION INC (R BIELANIN) Owner/Board Member 40739 Communication Services false WEBER MURPHY FOX INC (D WILKINSON) OWNER/BOARD MEMBER 34742 CONSTRUCTION SERVICES false X 3 785 Other - Food Bank Value X Supplies 22 14580 Other - retail value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Food inventory - number of contributions Other - Supplies Number of contributions Form 990, Part VI, Line 18 DISCLOSURE AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part VI, Line 11b Review of form 990 by governing body A COPY OF THE FORM 990 WAS PROVIDED TO THE BOARD FOR THEIR REVIEW PRIOR TO FILING THE RETURN. Form 990, Part VI, Line 12c Conflict of interest policy TO ENSURE THE YMCA OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS THE FOLLOWING STEPS ARE TAKEN. EACH SIGNIFICANT PERSON IS REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE AS PREPARED BY THE FINANCE COMMITTEE. THE QUESTIONNAIRES ARE THEN REVIEWED BY THE CEO AND BOARD CHAIRMAN. POTENTIAL CONFLICTS ARE THEN SHARED WITH THE CFO AND FINANCE COMMITTEE. MAJOR VENDORS ARE ASKED TO DISCLOSE ANY PERSONAL, FINANCIAL, OR OTHER RELATIONSHIP THAT THE VENDOR HAS WITH ANY OF THE ORGANIZATION'S DIRECTORS, OFFICERS, EMPLOYEES, OR VOLUNTEERS. THE CFO PERIODICALLY REVIEWS TRANSACTIONS INVOLVING ANY SIGNIFICANT EXPENDITURES OF ORGANIZATIONAL FUNDS TO ENSURE ALL REMUNERATION PAID CONTINUES TO BE REASONABLE. IF A POSSIBLE CONFLICT OF INTEREST IS IDENTIFIED IT IS THEN PROCESSED ACCORDING TO THE CONFLICT OF INTEREST POLICY. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE NATIONAL YMCA HIRES AN OUTSIDE CONSULTANT TO MAKE RECOMMENDATIONS FOR EXECUTIVE COMPENSATION AND PROFESSIONAL STAFF INCREASES. THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS THE RECOMMENDATIONS MADE BY THE OUTSIDE CONSULTANT AND PROVIDES FINAL APPROVAL. Form 990, Part VI, Line 15b Process to establish compensation of other employees All positions Form 990, Part VI, Line 19 Required documents available to the public GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE 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: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Interest Rate Swap Agreement Change in Liability - 367322; Form 990, Part XII, Line 2c OVERSIGHT PROCESS THE FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED.