2023-11-14T17:49:18-06:00 2022-12-31 042713795 MEYERS BROTHERS KALICKA PC 330 WHITNEY AVE SUITE 800 HOLYOKE MA 01040 990 2022-01-01 042104837 BERKSHIRE FAMILY YOUNG MEN'S CHRISTIAN ASSOCIATION INC BERK 4134997650 292 NORTH STREET PITTSFIELD MA 01201 ZACHARY ZIEMBA TREASURER 4134997650 2023-11-10 1 ZACHARY ZIEMBA 999009999 0 RUDY M D'AGOSTINO P00962620 4135368510 2023-11-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHRISTA GARIEPY 292 NORTH STREET PITTSFIELD MA 01201 6197263 0 X BFYMCA.ORG X 1886 MA TO PROMOTE HEALTHY LIVING, YOUTH DEVELOPMENT AND SOCIAL RESPONSIBILITY. 18 18 255 150 6970 0 4951956 2138119 2726016 3718788 33653 131069 127906 91985 7839531 6079961 958391 174998 0 0 2288347 2934777 25375 35575 64218 1120856 1822375 4392969 4967725 3446562 1112236 16607558 15160365 9497877 7042440 7109681 8117925 X TO PUT CARING, HONESTY, RESPECT AND RESPONSIBILITY INTO PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. 0 0 1613688 77701 2064551 DAYCARE - PROVIDED A SAFE, NURTURING AND EDUCATIONAL ENVIRONMENT FOR CHILDREN STARTING AT THE AGE OF 1 MONTH THROUGH KINDERGARTEN, AS WELL AS BEFORE AND AFTER SCHOOL ACTIVITIES FOR CHILDREN UP TO AGE 14. THE BERKSHIRE FAMILY YMCA DAYCARE IS A LICENSED PROGRAM WITH THE DEPARTMENT OF EARLY EDUCATION AND CARE. THERE ARE TWO BRANCHES IN BERKSHIRE COUNTY, MA- PITTSFIELD AND NORTH ADAMS. 1040347 77398 741078 MEMBERSHIPS & OTHER RELATED FEES - THE BERKSHIRE FAMILY YMCA OFFERED A WIDE RANGE OF FITNESS, WELLNESS, RECREATIONAL AND PHYSICAL PROGRAMS FOR MEMBERS OF ALL AGES. IT SERVED OVER 10,000 COMMUNITY MEMBERS THROUGH DIRECT SERVICE AND PARTNERSHIPS THROUGH THREE BRANCH LOCATIONS. 361753 184279 AQUATICS - TEACH AND PROMOTE WATER SPORTS AND EXERCISE AS A PART OF ONE'S FITNESS PROGRAM OR LIFESTYLE 762566 19899 717088 ADULT - TEACHES CONCEPTS OF HEALTHY LIVING AND IMPROVES PERSONAL WELL BEING.COMMUNITY DEVELOPMENT - VARIOUS SERVICES TO INDIVIDUALS TO IMPROVE WELL BEING AND INTERACTING WITH OTHERS TO BECOME MORE CIVIC MINDED. YOUTH SPORTS - ENCOURAGE, EDUCATE AND TRAIN YOUTH IN VARIOUS PHYSICAL PROGRAMS TO DEVELOP A HEALTHY LIFESTYLE.CAMPS - PROVIDES SAFE, NURTURING AND EDUCATIONAL ENVIRONMENT TO BOYS AND GIRLS AGES 5 TO 12. HELPS TO DEVELOP CHILDREN'S SKILLS IN ACADEMICS, PHYSICAL EDUCATION AND SOCIAL BEHAVIOR. 762566 19899 717088 3778354 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 0 0 0 1 6 0 1 255 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 MA X KATHLEEN CHAMPOUX 4134997650 292 NORTH STREET PITTSFIELD MA 01201 JESSICA RUMLOW CHIEF EXECUTIVE OFFICER 40.00 X 103500 0 8280 KATHLEEN CHAMPOUX CFO 40.00 X 66952 0 16174 CHRISTA GARIEPY CHAIR 2.00 X X 0 0 0 ANGELA HAYLON VICE CHAIR 2.00 X X 0 0 0 ZACHARY G ZIEMBA TREASURER 2.00 X X 0 0 0 MARNIE A CLOUGH CLERK 2.00 X X 0 0 0 JEFFERY D BELAIR DIRECTOR 2.00 X 0 0 0 PAUL BOWLBY DIRECTOR 2.00 X 0 0 0 JOANNE DEROSE DIRECTOR 2.00 X 0 0 0 BRAD HORTH DIRECTOR 2.00 X 0 0 0 MATTHEW SCARAFONI DIRECTOR 2.00 X 0 0 0 MIKE WILK DIRECTOR 2.00 X 0 0 0 ADAM KLEPETAR DIRECTOR 2.00 X 0 0 0 PETER MERWIN DIRECTOR 2.00 X 0 0 0 BESS TORTOLANI DIRECTOR 2.00 X 0 0 0 BRANDON MAUER DIRECTOR 2.00 X 0 0 0 KHALID SHAHEMI DIRECTOR 2.00 X 0 0 0 LINDA GASPARDI FEBLES DIRECTOR (END 9/2022) 2.00 X 0 0 0 ASHLEY SHREVE DIRECTOR (END 9/2022) 2.00 X 0 0 0 CHRISTIAN BIANCHI DIRECTOR (START 9/2022) 2.00 X 0 0 0 170452 0 24454 1 0 0 0 FLORENCIO ALVES NOGUEIRA 175 MARBLE STREET LEE MA 01238 CLEANING 105180 1 16500 1377211 744408 2138119 CHILDCARE PROG/ACTIV. 624410 2189631 2189631 PROGRAM FEES & TUITION 713940 802131 795161 6970 MEMBERSHIP & FEES 713940 722169 722169 LOCKER RENTALS 713940 4857 4857 3718788 127776 127776 71350 0 71350 71350 71350 117320 114027 3293 3293 3293 23875 3275 20600 20600 EXP. REIMBURSEMENT 624410 35 35 35 6079961 3706996 6970 227876 174998 174998 194907 171433 23474 2402031 2299358 100832 1841 71053 65303 5750 56161 40006 16155 210625 191193 19119 313 69000 69000 35575 35575 5962 5962 356905 234019 122886 15607 360 15247 725245 261957 463288 21818 13714 7864 240 16970 16970 42418 42418 108229 100830 7399 52777 51392 1385 PROGRAM EXPENSES 186151 183164 2987 REPAIRS & MAINTENANCE 67191 65535 1656 BANK & PAYROLL CHARGES 47214 47214 BAD DEBTS 40923 40923 65965 55602 7588 2775 4967725 3778354 1125153 64218 940355 625666 855587 499048 1887028 959806 252652 257770 9274882 9274882 1100 745 2191487 861450 835165 1330037 715667 585018 1845122 1627393 16607558 15160365 280225 461360 121984 128438 289789 8646529 5741733 159350 710909 9497877 7042440 X 4766217 6538369 2343464 1579556 7109681 8117925 16607558 15160365 1112236 -103992 0 X X 0 1 X 1 0 X 1022009 1002303 1061357 4951956 2138119 10175744 2299218 2827759 2405797 2781451 3713966 14028191 3321227 3830062 3467154 7733407 5852085 24203935 3120 1700 38960 7128 41575 92483 0 3120 1700 38960 7128 41575 92483 24111452 17098 18774 17624 79147 203983 336626 17098 18774 17624 79147 203983 336626 16050 20600 36650 3338325 3848836 3484778 7828604 6076668 24577211 0.98100 0.98810 0.01370 0.00870 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 533577 33 533610 533458 86 33 533577 533458 533458 533458 533458 533458 533458 0.00000 0.99970 0.00030 0 0 40974 40974 1484766 754570 730196 396773 106880 289893 268974 268974 1330037 DEVELOPMENT FEE RECEIVABLE 206552 PRE-DEVELOPMENT COSTS 255544 EMPLOYEE RETENTION CREDIT RECEIVABLE 1165297 1627393 OTHER LIABILITIES 32424 CAPITAL LEASES 196893 DUE TO BERKSHIRE YMCA SUPPORT CORP 481592 710909 X 5798284 -103992 3275 -100717 5899001 5962 174998 180960 6079961 4790040 3275 3275 4786765 5962 174998 180960 4967725 PART V, LINE 4: THE ENDOWMENT FUNDS CONSIST OF NET ASSETS WITH DONOR RESTRICTIONS WHICH MUST BE HELD IN PERPETUITY BY THE ORGANIZATION. INCOME EARNED ON THESE FUNDS IS EXPENDED IN ACCORDANCE WITH INSTRUCTIONS FROM THE DONORS. PART X, LINE 2: A TAX POSITION IS DEEMED TO INCLUDE SUCH THINGS AS THE ORGANIZATION'S TAX-EXEMPT STATUS, UNRELATED BUSINESS INCOME AND THE METHODOLOGIES FOR ALLOCATING EXPENSES TO UNRELATED BUSINESS INCOME STREAMS. MANAGEMENT HAS EVALUATED SIGNIFICANT TAX POSITIONS AGAINST THE CRITERIA ESTABLISHED BY PROFESSIONAL STANDARDS AND BELIEVES THERE ARE NO SUCH TAX POSITIONS REQUIRING ACCOUNTING RECOGNITION. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR ALL YEARS ENDING ON OR AFTER DECEMBER 31, 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES RECLASSIFIED AGAINST SPECIAL EVENT REVENUE 3,275. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASS OF SCHOLARSHIPS PAID TO PART IX, LINE 2 174,998. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES RECLASSIFIED AGAINST SPECIAL EVENT REVENUE 3,275. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASS OF SCHOLARSHIPS PAID TO PART IX, LINE 2 174,998. X X X X X X X 1 FINANCIAL DEVELOPMENT AGENCY PO BOX 2778 AMHERST MA 01002 CAPITAL CAMPAIGN 0 1168396 35575 1132821 1168396 35575 1132821 MA VT GOLF TOURNAMENT 15676 15676 2375 BASKETBALL TOURNAMENT 7841 7841 900 2 358 358 23875 23875 2375 900 3275 20600 1 SCHOLARSHIPS 329 174998 BASED ON CURRENT PROGRAM FEE STRUCTURE PART IV: GRANTS AND OTHER ASSISTANCE TO DOMESTIC INDIVIDUALS THE BERKSHIRE FAMILY YMCA OFFERS FINANCIAL ASSISTANCE/SCHOLARSHIPS TOWARDS MEMBERSHIP, CHILD CARE AND SUPERVISED VISIT FEES. THE ASSISTANCE IS A SLIDING FEE SCALE BASED ON GROSS INCOME AND THE NUMBER OF PERSONS PER HOUSEHOLD. AN ANNUAL FINANCIAL SCHOLARSHIP APPLICATION MUST BE FILLED OUT IN ORDER TO DETERMINE ELIGIBILITY. RENE CHAMPOUX SPOUSE OF CFO 58860 EMPLOYEE OF BERKSHIRE FAMILY YOUNG MEN'S CHRISTIAN ASSOCIATION, INC. 0 FORM 990, PART VI, SECTION B, LINE 11B REVIEW OF THE FORM 990 IS CONDUCTED BY THE FINANCE COMMITTEE AFTER WHICH IT IS MADE AVAILABLE TO THE FULL BOARD. FORM 990, PART VI, SECTION B, LINE 12C BOARD DEVELOPMENT COMMITTEE REVIEWS THE POLICY. EACH MEMBER MUST COMPLETE THE CONFLICT OF INTEREST QUESTIONNAIRE AND SIGN OFF ON THE FORM ANNUALLY. WHEN A CONFLICT DOES ARISE, THE RELATED BOARD MEMBER ABSTAINS FROM VOTING ON THE ISSUE. FORM 990, PART VI, SECTION B, LINE 15A THE CEO'S COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS BASED ON A COMPARISON OF EXECUTIVE DIRECTOR/CEO COMPENSATION OF SIMILAR NONPROFIT ORGANIZATIONS. THE LAST COMPENSATION STUDY WAS COMPLETED IN APRIL, 2022. A NEW STUDY WILL BE COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE PROVIDED UPON REQUEST. IN ADDITION, THE FORM 990 IS POSTED AT GUIDESTAR.ORG AND THE 990, MA FORM PC AND FINANCIAL STATEMENTS ARE POSTED ON THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE YEAR. BERKSHIRE FAMILY YMCA SUPPORT 292 NORTH ST PITTSFIELD MA 01201 862056789 TO SUPPORT BERKSHIRE FAMILY YOUNT MEN'S CHRISTIAN ASSOCIATION MA 501(C)(3) LINE 12A, I BFYMCA 1 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 BERKSHIRE YMCA SUPPORT CORPORATION K 448300 FAIR RENTAL VALUE BERKSHIRE YMCA SUPPORT CORPORATION D 481592 CUMULATIVE REVENUE/EXP REIMB