2023-08-31T12:21:32-05:00 2022-12-31 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2022-01-01 042281530 METROWEST YOUNG MEN'S CHRISTIAN ASSOCIATION INC METR 5088794420 280 OLD CONNECTICUT PATH FRAMINGHAM MA 017014539 RICHARD MACPHERSON PRESIDENT 5088794420 2023-08-28 1 RICHARD MACPHERSON XXX-XX-XXXX 0 THOMAS F MULDOON CPA P01561688 5083669100 2023-08-28 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z RICHARD MACPHERSON 280 OLD CONNECTICUT PATH FRAMINGHAM MA 017014539 14018995 0 X WWW.METROWESTYMCA.ORG X 1960 MA THE METROWEST YMCA IS DEDICATED TO THE DEVELOPMENT OF ALL PEOPLE REGARDLESS OF AGE, GENDER, RACE, RELIGION, INCOME OR ABILITY. OUR PROGRAMS, SERVICES AND FACILITIES ARE DESIGNED TO ENHANCE THE SPIRITUAL, MENTAL, PHYSICAL AND SOCIAL QUALITY OF LIFE FOR OUR FAMILIES, OUR COMMUNITIES AND OURSELVES. 22 22 599 300 0 0 5854585 4878236 6301222 8583426 83833 39385 82609 105552 12322249 13606599 445033 637283 0 0 6166469 7807206 0 0 434152 4075407 4445795 10686909 12890284 1635340 716315 28140944 28469278 9944390 9783048 18196554 18686230 X THE METROWEST YMCA IS DEDICATED TO THE DEVELOPMENT OF ALL PEOPLE REGARDLESS OF AGE, GENDER, RACE, RELIGION, INCOME OR ABILITY. OUR PROGRAMS, SERVICES AND FACILITIES ARE DESIGNED TO ENHANCE THE SPIRITUAL, MENTAL, PHYSICAL AND SOCIAL QUALITY OF LIFE FOR OUR FAMILIES, OUR COMMUNITIES AND OURSELVES. 0 0 7989059 443455 6575932 YOUTH DEVELOPMENTOUR YMCA IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. WE BELIEVE THAT ALL KIDS HAVE GREAT POTENTIAL AND 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 AQUATICS, ENRICHMENT CLASSES, DANCE, SPORTS, GYMNASTICS, NATIONALLY ACCREDITED EARLY EDUCATION, AFTER SCHOOL AND SUMMER DAY CAMP, OFFER A RANGE OF EXPERIENCES THAT ENRICH SOCIAL-EMOTIONAL, COGNITIVE AND PHYSICAL GROWTH. IN 2022, WE PROVIDED $443,455 IN FINANCIAL ASSISTANCE TO PEOPLE WHO OTHERWISE MAY NOT HAVE BEEN ABLE TO AFFORD TO PARTICIPATE. 2900114 185515 2105614 HEALTHY LIVINGTHE Y IS COMMITTED TO IMPROVING AMERICA'S HEALTH AND WELL-BEING, COMMUNITY BY COMMUNITY. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH AND FOSTER CONNECTIONS THROUGH FITNESS, SPORTS, FUN AND SHARED INTERESTS. AS A RESULT, OVER 20,000 PEOPLE IN OUR COMMUNITY ARE RECEIVING THE SUPPORT, GUIDANCE AND RESOURCES THEY NEED TO ACHIEVE GREATER HEALTH IN SPIRIT, MIND AND BODY. THIS IS PARTICULARLY IMPORTANT AS OUR NATION STRUGGLES WITH CHRONIC DISEASE AND OBESITY, FAMILIES WRESTLE 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 $185,515 IN FINANCIAL ASSISTANCE TO PEOPLE WHO OTHERWISE MAY NOT HAVE BEEN ABLE TO AFFORD TO PARTICIPATE. 179339 8313 8562 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 MORE THAN 55 YEARS. SINCE 1998 THE Y HAS BEEN OPERATING AN ADVENTURE-BASED PROGRAM FOR TEENS THAT HAVE DIFFICULTY MAKING HEALTHY CHOICES AND NAVIGATING THEIR LIVES SUCCESSFULLY AT LITTLE OR NO COST TO THE PARTICIPANT. THE Y ALSO INVESTS SIGNIFICANT TIME AND RESOURCES TO DEVELOP COMMUNITY PARTNERSHIPS AND PROGRAMS THAT HELP TO PREVENT AND MANAGE CHRONIC DISEASES LIKE CANCER, DIABETES, PARKINSON'S AND CARDIOPULMONARY DISORDERS FOR MANY OF THE MOST FRAGILE PEOPLE LIVING IN OUR COMMUNITY. WE PROVIDE TRAINING, RESOURCES AND SUPPORT THAT EMPOWER OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS AND OVERCOME OBSTACLES. IN 2022 WE ENGAGED OVER 100 YMCA MEMBERS, PARTICIPANTS AND VOLUNTEERS IN ACTIVITIES THAT STRENGTHEN OUR COMMUNITY AND PAVE THE WAY FOR FUTURE GENERATIONS TO THRIVE. IN 2022, WE PROVIDED $8,313 IN FINANCIAL ASSISTANCE TO PEOPLE WHO OTHERWISE MAY NOT HAVE BEEN ABLE TO AFFORD TO PARTICIPATE. 11068512 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 16 0 1 599 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MA X SEAN MCGOURTY 5088794420 280 OLD CONNECTICUT PATH FRAMINGHAM MA 017014539 RICHARD MACPHERSON PRESIDENT/CEO 45.00 X 211160 0 40149 JEANNE SHERLOCK COO 45.00 X 141347 0 33036 PETER WAISGERBER CDO 45.00 X 140683 0 16027 SEAN MCGOURTY CFO 45.00 X 133133 0 15114 DEBORAH MINORI HUMAN RESOURCES DIRECTOR 45.00 X 109737 0 24571 LISA MANDOZZI FRAMINGHAM BRANCH EXECUTIVE DIRECTOR 45.00 X 100016 0 24194 JOHN GALVANI CHAIR 3.00 X X 0 0 0 PATRICIA DUARTE VICE CHAIR 3.00 X X 0 0 0 DANIEL ROMANO TREASURER 3.00 X X 0 0 0 CHRISTOPHER CONNOLLY BOARD MEMBER 1.00 X 0 0 0 JAMES DIGIORNO BOARD MEMBER 1.00 X 0 0 0 FAITH EASTER BOARD MEMBER 1.00 X 0 0 0 LOREN DEAN BOARD MEMBER 1.00 X 0 0 0 STEVE GREENBERG BOARD MEMBER 1.00 X 0 0 0 APARNA KUMAR BOARD MEMBER 1.00 X 0 0 0 MARK URLAGE BOARD MEMBER 1.00 X 0 0 0 REGINA MARSHALL BOARD MEMBER 1.00 X 0 0 0 BETH REYNOLDS BOARD MEMBER 1.00 X 0 0 0 SCOTT WADLAND BOARD MEMBER 1.00 X 0 0 0 JESSICA FRISWELL BOARD MEMBER 1.00 X 0 0 0 JIM STUCCHI BOARD MEMBER 1.00 X 0 0 0 YOLANDA GREAVES BOARD MEMBER 1.00 X 0 0 0 MOLLY RUDDOCK CPA BOARD MEMBER 1.00 X 0 0 0 VISI TILAK BOARD MEMBER 1.00 X 0 0 0 TOM CARON BOARD MEMBER 1.00 X 0 0 0 PENNY LEWANDOWSKI BOARD MEMBER 1.00 X 0 0 0 AIMEE SIERS BOARD MEMBER 1.00 X 0 0 0 SUSAN NICHOLS BOARD MEMBER 1.00 X 0 0 0 PATRICIA KENDALL BOARD MEMBER (UNTIL 5/24/22) 1.00 X 0 0 0 JOSEE VACHON CEVALLOS BOARD MEMBER (UNTIL 5/24/22) 1.00 X 0 0 0 KERRY MORGAN BOARD MEMBER (UNTIL 5/24/22) 1.00 X 0 0 0 AVA COLLINS BOARD MEMBER (UNTIL 4/5/22) 1.00 X 0 0 0 836076 0 153091 6 0 1 0 ALL BRAND NEW ENGLAND 250 CANAL STREET LAWRENCE MA 01840 FOOD PRODUCTS 320858 ADI CONTRACTINGINC 4 ORTON STREET WORCESTER MA 01604 CLEANING 149702 PERSONIFY INC 6500 RIVER PLACE BLVD BLDG III S DALLAS TX 78730 SOFTWARE AND SUPPORT 101581 3 101021 3471713 1305502 49997 4878236 PROGRAM FEES AND DUES 713940 8583426 8583426 8583426 57992 57992 372317 390924 -18607 -18607 -18607 20342 101021 21472 -1130 -1130 OTHER INCOME 900099 106682 106682 106682 13606599 8690108 0 38255 637283 637283 730650 498547 232103 5851127 5302028 480650 68449 273881 256068 16016 1797 371240 314222 37446 19572 580308 484002 77553 18753 2344 2344 62361 29462 32899 16377 16377 697837 688244 9593 921380 823583 51065 46732 813308 723683 88127 1498 130722 127555 3143 24 38662 17076 20586 1000 442279 404068 12785 25426 937803 901248 33928 2627 237335 220644 15755 936 DUES 123887 118269 5618 MISCELLANEOUS 21500 21077 399 24 12890284 11068512 1387620 434152 2770785 3641722 1487590 1492089 913493 1049646 41254 91626 98320 381684 31844398 11474777 21178317 20369621 1651185 1442890 28140944 28469278 467528 588254 458070 610637 9018792 8584157 9944390 9783048 X 17501591 17939057 694963 747173 18196554 18686230 28140944 28469278 716315 -226639 0 X X 0 1 X 1 1 1 X 2677025 6696747 4647637 5469280 4878236 24368925 10270218 9869510 4315471 6301222 8583426 39339847 12947243 16566257 8963108 11770502 13461662 63708772 45698 36625 36107 118430 0 45698 36625 36107 118430 63590342 53225 51932 54123 54952 57992 272224 53225 51932 54123 54952 57992 272224 133893 124556 32988 82609 106682 480728 13134361 16742745 9050219 11908063 13626336 64461724 0.98650 0.98660 0.00420 0.00430 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: RENTAL OF SPACE AT YMCA LOCATIONS FOR YOUTH SPORTS AND OTHER PROGRAMS - 2018 AMOUNT: $ 133,893. 2019 AMOUNT: $ 124,556. 2020 AMOUNT: $ 32,988. 2021 AMOUNT: $ 82,609. 2022 AMOUNT: $ 106,682. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60000 60000 60000 60000 60000 60000 60000 60000 60000 60000 1.00000 0 0 6041034 6041034 22075236 8083232 13992004 3262106 3070683 191423 466022 320862 145160 20369621 X 12747772 -226639 -226639 12974411 16377 615811 632188 13606599 12255215 0 12255215 16377 618692 635069 12890284 PART V, LINE 4: PERMANENTLY RESTRICTED NET ASSETS CONSIST OF FUNDS THAT ARE RESTRICTED BY DONORS OR THE BOARD AGAINST ANY EXPENDITURE OF PRINCIPAL. INCOME GENERATED BY THE PERMANENTLY RESTRICTED NET ASSETS IS AVAILABLE FOR USE IN OPERATIONS. PART X, LINE 2: THE Y 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 FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE Y HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT DECEMBER 31, 2022. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANT EXPENSE NETTED WITH PROGRAM FEES PER THE AUDITED FINANCIAL STATEMENTS 637,283. FUNDRAISING EXPENSES -21,472. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANT EXPENSE NETTED WITH PROGRAM FEES PER THE AUDITED FINANCIAL STATEMENTS 637,283. CAPITAL CAMPAIGN EXPENSE 2,881. FUNDRAISING EXPENSES -21,472. X X X X X 0 DONOR BY DESIGN 725 WEST GILBERT ROAD PALATINE IL 60067 FUNDRAISING 0 0 34350 -34350 34350 -34350 IL AUCTION 121363 101021 20342 5192 15150 1130 121363 101021 20342 5192 15150 1130 21472 -1130 1 ASSISTANCE TO INDIVIDUALS FOR MEMBERSHIP DUES, AND PROGRAM AND CHILDCARE FEES. 1131 637283 BASED ON THE Y'S ESTABLISHED FEE SCHEDULE MEMBERSHIP DUES, AND PROGRAM AND CHILDCARE FEES PART I, LINE 2: THE METROWEST YMCA PROVIDES FINANCIAL ASSISTANCE TO LOW INCOME INDIVIDUALS ENABLING THEM TO PARTICIPATE IN Y PROGRAMS AND MEMBERSHIP SERVICES AT A REDUCED RATE. THE RATE IS BASED ON A SLIDING FEE SCALE. DETERMINATION OF THE AMOUNT OF ASSISTANCE PROVIDED IS DEPENDENT ON FAMILY INCOME, FAMILY SIZE AND OTHER SPECIAL FINANCIAL CIRCUMSTANCES. APPLICANTS ARE REQUIRED TO COMPLETE A REQUEST APPLICATION AND SUBMIT ALONG WITH THAT REQUEST A COPY OF THEIR FEDERAL TAX RETURN, CURRENT PAY CHECK STUBS AND OTHER SUPPLEMENTAL INFORMATION IF NEEDED TO SUPPORT THEIR FINANCIAL POSITION. DEPENDING ON PROGRAM AREA AND FAMILY CIRCUMSTANCES, FINANCIAL ASSISTANCE IS GRANTED FOR A 6 OR 12 MONTH PERIOD. ALL FINANCIAL ASSISTANCE IS IN THE FORM OF PROGRAM OR MEMBERSHIP FEE SUBSIDY. NO CASH IS PROVIDED TO INDIVIDUALS. RECORDS ARE KEPT IN A SECURE FILE TO DOCUMENT THAT REQUEST APPLICATION AND FEE REDUCTION. X X X 0 0 0 0 0 0 0 0 0 RICHARD MACPHERSON PRESIDENT/CEO 211160 0 0 0 0 0 21116 0 19033 0 251309 0 0 0 JEANNE SHERLOCK COO 141347 0 0 0 0 0 14135 0 18901 0 174383 0 0 0 PETER WAISGERBER CDO 140683 0 0 0 0 0 14068 0 1959 0 156710 0 0 0 A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2007-08-01 6700000 RENOVATION OF THE Y'S FRAMINGHAM FACILITY AND REPYMT. OF A NOTE PAYABLE 0 0 0 B MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2018-11-01 7000000 RENOVATION OF THE Y'S FRAMINGHAM FACILITY. 0 0 0 A 4874513 6700000 6700000 2008 0 0 1 1 B 142481 7000000 77781 6922219 2020 0 0 0 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 0 0 1 0 1 0 0 0 0 B 0 0 1 0 1 0 0 0 0 A 1 B 1 X 2 49997 FAIR MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE APPROVES THE AUDITED FINANCIALS AND PRESENTS THEM TO THE FINANCE COMMITTEE AND THE BOARD OF DIRECTORS. THE FINANCE COMMITTEE APPROVES THE 990 AND COPIES ARE GIVEN TO ALL BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND SENIOR STAFF COMPLETE AND SIGN A CONFLICT OF INTEREST DISCLOSURE QUESTIONNAIRE. EACH QUESTIONNAIRE IS REVIEWED BY THE CEO WHO MAKES THE BOARD CHAIR AWARE OF ANY POTENTIAL AREAS OF CONFLICT. BOARD MEMBERS MUST RECUSE THEMSELVES FROM ANY VOTE AND REFRAIN FROM ANY ATTEMPT TO INFLUENCE A VOTE IN ANY SITUATION WHERE A CONFLICT OR POTENTIAL CONFLICT EXISTS. FORM 990, PART VI, SECTION B, LINE 15 THE CEO'S SALARY RANGE, AS WELL AS THAT OF ALL EXEMPT STAFF, IS DETERMINED BY UTILIZING A NUMBER OF CRITERIA: - THE HAY PLAN METHOD, WHICH IS A SYSTEM THAT ASSIGNS POINT VALUES IN KEY AREAS OF RESPONSIBILITY, KNOW-HOW AND AUTHORITY IS UTILIZED TO DETERMINE A TOTAL POINT VALUE FOR THE SPECIFIC POSITION. A DOLLAR VALUE IS THEN USED AS A MULTIPLIER FOR THE POINTS TO DETERMINE A SALARY RANGE (MINIMUM/MID-POINT/MAXIMUM). THIS DOLLAR VALUE IS CONSISTENT FOR ALL EXEMPT POSITIONS. ANNUALLY, SALARY RANGES ARE REVIEWED TO DETERMINE ADJUSTMENTS, IF ANY, TO THE POINT DOLLAR VALUE. - THE HUMAN RESOURCE COMMITTEE OF THE BOARD OF THE METROWEST YMCA (WHICH IS COMPRISED PRIMARILY OF HUMAN RESOURCE PROFESSIONALS) ANNUALLY REVIEWS, VOTES UPON AND RECOMMENDS TO THE BOARD OF DIRECTORS ANY INCREASES IN POINT DOLLAR VALUES FOR EXEMPT POSITIONS AS A WHOLE AND THE % RANGE ALLOWED FOR SALARY INCREASES, WHICH ARE BASED ON PERFORMANCE. THESE POINT VALUES AND % RANGES FOR SALARY INCREASES ARE THE SAME VALUES FOR THE CEO AS THEY ARE FOR THE OTHER EXEMPT STAFF POSITIONS. - IN DETERMINING THE APPROPRIATE SALARY RANGES, POINTING AND SALARY INCREASES, THE HUMAN RESOURCE COMMITTEE USES AS A GUIDE, THE RECOMMENDATIONS OF THE Y OF THE USA HUMAN RESOURCE AND TALENT MANAGEMENT TASK FORCE, A COMMITTEE OF THE NATIONAL Y BOARD WHICH IS MADE UP OF Y LEADERS, VOLUNTEERS AND HUMAN RESOURCE OFFICERS, ASSISTED BY EXTERNAL CONSULTANTS, RSM MCGLADREY, INC. THIS TASK FORCE IDENTIFIES METHODS AND RECOMMENDATIONS FOR VOLUNTEERS AND STAFF TO USE IN DEVELOPING AND MAINTAINING EFFECTIVE SALARY ADMINISTRATION PROGRAMS IN THEIR RESPECTIVE Y ASSOCIATIONS. THE TASK FORCE ANNUALLY REVIEWS CURRENT SALARY ADMINISTRATION TRENDS IN YS AND OTHER ORGANIZATIONS THROUGHOUT THE COUNTRY IN BOTH FOR-PROFIT AND NON-PROFIT SECTORS. THOSE TRENDS ARE APPLIED TO THEN ESTABLISH RECOMMENDED GUIDELINES FOR Y'S TO USE FOR SALARY RANGE VALUES AND RAISE PERCENTAGES. THE METROWEST YMCA USES THIS AS A KEY TOOL IN DETERMINING THE CEO SALARY IN ADDITION TO UTILIZING REGIONAL SALARY TREND REFERENCES AND COMPARISONS. - THE METROWEST YMCA CEO'S SPECIFIC SALARY INCREASE EACH YEAR IS BASED ON THE RESULTS OF A FORMAL PERFORMANCE REVIEW BY THE BOARD CHAIR AND OTHERS, THE RESULTS OF WHICH ARE ALIGNED WITH THE PRE-APPROVED RAISE PERCENTAGE RANGE CHART TO DETERMINE THE NEW ANNUAL SALARY. FORM 990, PART VI, SECTION C, LINE 19 IF A MEMBER OF THE GENERAL PUBLIC REQUESTS TO VIEW OR RECEIVE A COPY OF ANY OF OUR GOVERNING DOCUMENTS, FORM 990, AUDIT, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS, THE REQUEST WOULD BE DIRECTED TO THE BOARD CLERK WHO WOULD PROVIDE A COPY OF THE REQUESTED DOCUMENT WITHIN 24 HOURS OR LESS. FORM 990, PART XII, LINE 2C: THERE WAS NO CHANGE TO YMCA'S PROCESS FOR OVERSIGHT OR SELECTION OF THE REVIEW OF ITS FINANCIAL STATEMENTS.