2024-08-12T10:30:36+00:00 2023-12-31 872525370 CITRIN COOPERMAN ADVISORS LLC 30 BRAINTREE HILL OFFICE PARK SUITE 300 BRAINTREE MA 02184 990 2023-01-01 042105881 South Shore Young Men's Christian Association SOUT 7812649400 79 Coddington Street Quincy MA 02169 Paul Gorman President & CEO 6174798500 2024-08-12 true AMANDA ADAMS P00748038 7813562000 2024-08-12 2023 2024-08-08 14:25:15Z PAUL GORMAN 79 Coddington Street Quincy MA 02169 37597363 false X WWW.SSYMCA.ORG X 1892 MA TO PROMOTE A HEALTHY SPIRIT, MIND AND BODY FOR ALL WITH PROGRAMS FOR YOUTH DEVELOPMENT, HEALTHY LIVING, AND SOCIAL RESPONSIBILITY. 17 17 1262 1328 0 0 4733160 4991646 28058857 30088836 217277 802507 768149 342488 33777443 36225477 1422478 1833803 0 0 14362906 16896908 0 0 1149634 17087982 15974952 32873366 34705663 904077 1519814 84649867 86088455 34931758 33990130 49718109 52098325 TO PROMOTE A HEALTHY SPIRIT, MIND AND BODY FOR ALL WITH PROGRAMS FOR YOUTH DEVELOPMENT, HEALTHY LIVING, AND SOCIAL RESPONSIBILITY. false false 15151995 323597 13015861 YOUTH DEVELOPMENT - OVER 40% OF THOSE SERVED ARE CHILDREN AND TEENS. THROUGH OUR CHILD CARE, AFTER SCHOOL AND CAMPING PROGRAMS, WE PROVIDE SAFE, ENGAGING ENVIRONMENTS WHERE CHILDREN LEARN, GROW AND THRIVE WHILE PARENTS ARE AWAY FROM HOME WORKING. IN OUR LEADERSHIP DEVELOPMENT PROGRAMS, SUCH AS YOUTH AND GOVERNMENT AND LEADERS CLUBS, WE ARE ABLE TO INCORPORATE OUR YMCA CORE VALUES OF CARING, HONESTY, RESPECT AND RESPONSIBILITY TO HELP GUIDE THE YOUTH OF TODAY BECOME THE STEWARDS OF TOMORROW. THROUGH OUR AQUATICS, SPORTS & RECREATION AND HEALTH AND WELL-BEING CLASSES, WE ARE PROVIDING IMPORTANT HEALTHY ACTIVITIES TO HELP ADDRESS THE NATION'S CHILDHOOD OBESITY CRISIS. 10024433 1149354 16931220 HEALTHY LIVING - WITH A COMMITMENT TO ACCESSIBILITY FOR PEOPLE OF ALL AGES, ABILITIES, BACKGROUNDS AND INCOMES, WE SERVE OVER 60,000 MEMBERS AND PROGRAM PARTICIPANTS WITH SERVICES AND PROGRAMS THAT BUILD HEALTH OF SPIRIT, MIND AND BODY FOR ALL. AS THE NATION'S HEALTH CRISIS GROWS, ACCESS TO PROGRAMS THAT IMPROVE HEALTH AND WELL-BEING IS ESSENTIAL TO CREATING HEALTHY COMMUNITIES. THROUGH PROGRAMS SUCH AS OUR PARTNERSHIP PROGRAM WHERE VOLUNTEERS PARTNER WITH INDIVIDUALS WITH DISABILITIES, FAMILY WORKOUT WHERE CHILDREN AGES 7 AND UP EXERCISE ALONG SIDE THEIR PARENTS, OR THROUGH OUR TRANSITION PROGRAMS SUCH AS ARTHRITIS AQUATICS, CARDIAC CARE OR DIABETES PREVENTION WE CREATE SAFE, SUPPORTIVE, CARING ENVIRONMENTS WHERE HEALTHY LIVING IS ATTAINABLE. 4845835 360852 516931 SOCIAL RESPONSIBILITY - AS A CAUSE-DRIVEN ORGANIZATION OUR PURPOSE IS STRENGTHENING OUR COMMUNITIES. THROUGH THE DEVELOPMENT OF PARTNERSHIPS AND COLLABORATIONS WITH OTHER COMMUNITY ORGANIZATIONS WE WORK TO IDENTIFY AND RESPOND TO COMMUNITY NEEDS. AT THE GERMANTOWN NEIGHBORHOOD CENTER PROGRAMS SUCH AS THE WOMEN'S DOMESTIC ADVOCACY NETWORK, FAMILY EMERGENCY FUND AND FOOD PANTRY, WHICH IS CURRENTLY SERVING OVER 1,400 INDIVIDUALS MONTHLY, PROVIDE ESSENTIAL SERVICES, PROGRAMS AND NECESSITIES TO BREAK THE CYCLE OF GENERATIONAL POVERTY AND ABUSE. THROUGH OUR VOLUNTEER PROGRAM, WE ENGAGE OVER 700 VOLUNTEERS TO PROVIDE ASSISTANCE WITH GOVERNANCE ON OUR BOARDS, COMMITTEES, PROGRAMS AND SERVICES. ADDITIONALLY, OUR ANNUAL SUPPORT CAMPAIGN HAS OVER 750 FUNDRAISING VOLUNTEERS WHO HELP TO RAISE OVER $1.2 MILLION DOLLARS FOR SCHOLARSHIPS AND FINANCIAL ASSISTANCE. THESE FUNDS HELP TO BREAK DOWN BARRIERS AS WE STRIVE TO ENSURE THAT NO CHILD, TEEN, ADULT OR SENIOR IS EXCLUDED FROM PARTICIPATING IN OUR PROGRAMS OR SERVICES REGARDLESS OF ABILITY TO PAY. 30022263 true true 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 true false false false false true true false false false true 60 0 true 1262 true false false false false false true true false false false false false false X 17 17 true false false false false false false true true false true true true true true true true true true true false MA X PAUL GORMAN 7812649409 79 CODDINGTON STREET QUINCY MA 02169 Lawrence DiNardo Clerk 1.5 X X 0 0 0 Matthew Shadrick Chair 1.5 X X 0 0 0 Michael Mullin 1st Vice Chair and Treasurer 1.5 X X 0 0 0 Alexander G Clark Director 1.5 X 0 0 0 Amish Desai Director 1.5 X 0 0 0 Anand Sekhar Director 1.5 X 0 0 0 Bill Walsh Director 1.5 X 0 0 0 Dan Russell Director 1.5 X 0 0 0 Daniel DeMarco Director 1.5 X 0 0 0 Erin Ney Director 1.5 X 0 0 0 James Dunphy Director 1.5 X 0 0 0 Julie Ellis Director 1.5 X 0 0 0 K Douglas Briggs Director 1.5 X 0 0 0 Kathie McDonough Director 1.5 X 0 0 0 Lynne Rosen Director 1.5 X 0 0 0 Philip Chong Director 1.5 X 0 0 0 Ray Therrien Director 1.5 X 0 0 0 Stephanie Bandzak Director 1.5 X 0 0 0 Steven H Briggs Director 1.5 X 0 0 0 Craig Schultze Chief Financial Officer - VP of Finance 40.0 X 217357 0 52827 Mary Orne Chief Development Officer - VP of Development 40.0 X 202002 0 25265 Paul Gorman President & CEO 40.0 X 411665 0 68731 Trevor Williams Chief Operating Officer 40.0 X 217590 0 26796 Bruce Netherwood VP of Camping Services 40.0 X 114131 0 40131 Daniel Berry Executive Director 40.0 X 142858 0 43676 Katelyn S Szafir Executive Director 40.0 X 123537 0 22220 Kristine Swan VP of Youth Development 40.0 X 141402 0 43474 Lauren Dell'Olio VP of Marketing 40.0 X 145540 0 17925 1716082 0 341045 9 false true false Integrated Builders Inc 100 Grossman Drive Suite 302 Braintree MA 02184 Construction 4537975 ME O'Brien & Sons Inc PO Box 718 Medway MA 02053 Equipment and installation 581852 Acella Construction Corp 400 Hingham Street Rockland MA 02370 Construction 546073 City Wide Facility Solutions Boston 293 Boston Post Road W Suite 340 Marlborough MA 01752 Cleaning Services 512454 Total System Services LLC 2675 West 600 North Lindon UT 84042 Merchant Service Provider 361229 26 0 0 478192 0 1528324 2985130 1034120 4991646 Membership Revenue 713940 12863601 12863601 Resident Camp Revenue 624100 4759977 4759977 Childcare Revenue -- Infant/Toddler/Preschool 624410 4336374 4336374 Day Camp Revenue 624410 2578291 2578291 Childcare Revenue -- School Age 624410 2133417 2133417 3417176 3417176 0 0 30088836 519133 519133 0 0 1390816 47375 1106123 48694 284693 -1319 283374 283374 73500 478192 106188 -32688 -32688 197988 110881 87107 87107 FACILITY RENTALS 531120 245207 245207 42862 42862 0 0 288069 36225477 30464012 0 769819 1833803 1833803 0 0 1222233 952049 270184 12941610 11096460 1383362 461788 564775 383881 133730 47164 1015064 798130 176799 40135 1153226 996698 127339 29189 15743 15743 60915 60915 81520 81520 901059 690005 178466 32588 94847 83269 6765 4813 2873860 2253153 293627 327080 346202 121463 198191 26548 3376925 3208908 151228 16789 187906 160230 26083 1593 70399 9106 57091 4202 1112362 1086350 26012 0 390638 363665 26973 0 4159113 3988416 170697 985450 867011 118439 0 Supplies 1266366 1102724 7054 156588 Dues 33554 18554 15000 18093 8388 8548 1157 34705663 30022263 3533766 1149634 9481834 8955228 3974067 97441 776260 763042 486111 318883 0 0 0 0 46810 328436 472451 109727988 49428978 56165552 60299010 11228674 14636053 0 0 2208933 499537 84649867 86088455 2071545 1919946 0 1787600 2212113 29960097 28910119 0 0 0 0 0 0 0 1112516 947952 34931758 33990130 37062519 48452584 12655590 3645741 49718109 52098325 84649867 86088455 1519814 860403 0 X false true X true true true X 10209483 8398673 8022132 4733160 4991646 36355094 35784284 16087386 22064027 28463959 30574893 132974549 0 0 0 45993767 24486059 30086159 33197119 35566539 169329643 0 0 0 0 96842 96842 0 0 0 0 0 0 0 0 0 0 96842 96842 169232801 226099 166645 196473 226047 519133 1334397 0 226099 166645 196473 226047 519133 1334397 362424 331505 394068 363047 0 1451044 0 0 0 0 0 0 46582290 24984209 30676700 33786213 36085672 172115084 0.9833 0.9845 0.01 0.0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10064225 62841 1492030 0 81520 11537576 11059343 60360 -987271 0 0 68207 10064225 10361930 46191 716784 0 0 65562 11059343 9475037 79061 865941 0 0 58109 10361930 8215361 72564 1232341 0 0 45229 9475037 0.9845 0.0155 0.0 false false 6416141 6416141 75349542 29226481 46123061 13522315 11196260 2326055 14439990 9006237 5433753 60299010 FINANCE LEASE LIABILITIES - Current 236193 OPERATING LEASE LIABILITIES - Current 31855 FINANCE LEASE LIABILITIES - Noncurrent 223136 GERMANTOWN REAL ESTATE - DUE TO CITY 440000 OPERATING LEASE LIABILITIES - Noncurrent 16768 947952 X Schedule D, Part V, Line 4 Intended uses of endowment funds THE INTENTION IS TO EARN A SAFE RETURN ON THE INVESTMENTS AND TO USE FUNDS TO SUPPORT CURRENT UNRESTRICTED OPERATIONS OF THE ASSOCIATION. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Association accounts for uncertain tax positions in accordance with FASB ASC Topic 740 Income Taxes. This topic prescribes a recognition threshold and measurement process for financial statement recognition of uncertain tax positions taken or expected to be taken in a tax return. This topic also provides guidance on recognition, derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. At December 31, 2023 and 2022, management believes that the Association has no material uncertain tax positions. The Taste of the South Shore 355076 326576 28500 50709 Golf 196616 151616 45000 55479 0 551692 478192 73500 106188 106188 -32688 true Financial assistance 3775 1833803 Book DISCOUNTS ON MEMBERSHIP, PROGRAM FEES, AND CHILD CARE SERVICES Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Financial assistance is provided in the form of reduced charges for services, therefore no monitoring of the use of funds is necessary. X X X false false false false false false false false false Paul Gorman President & CEO 411665 0 0 0 0 0 49400 0 19331 0 480396 0 0 0 Trevor Williams Chief Operating Officer 217590 0 0 0 0 0 26111 0 685 0 244386 0 0 0 Mary Orne Chief Development Officer - VP of Development 202002 0 0 0 0 0 24240 0 1025 0 227267 0 0 0 Craig Schultze Chief Financial Officer - VP of Finance 217357 0 0 0 0 0 26083 0 26744 0 270184 0 0 0 Lauren Dell'Olio VP of Marketing 145540 0 0 0 0 0 17465 0 460 0 163465 0 0 0 Kristine Swan VP of Youth Development 141402 0 0 0 0 0 16968 0 26506 0 184876 0 0 0 Daniel Berry Executive Director 142858 0 0 0 0 0 17143 0 26533 0 186534 0 0 0 Bruce Netherwood VP of Camping Services 114131 0 0 0 0 0 13696 0 26435 0 154262 0 0 0 A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2016-06-01 4250000 Refund prior bond issuance false false false B MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2016-06-01 4250000 Refund prior bond issuance false false false C MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2012-05-01 7500000 NEW CONSTRUCTION AND REFUNDING OF PRIOR BOND ISSUANCE false false false D MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2012-05-01 7500000 NEW CONSTRUCTION AND REFUNDING OF PRIOR BOND ISSUANCE false false false A 849690 0 4250000 0 0 0 0 0 0 0 4250000 0 2012 true false true true B 841353 0 4250000 0 0 0 0 0 0 0 4250000 0 2012 true false true true C 1379673 0 7500000 0 0 0 0 0 0 6044661 1455339 0 2012 true false true true D 1389323 0 7500000 0 0 0 0 0 0 6044661 1455339 0 2012 true false true true A false false false false 0.0 0.0 0.0 false false true B false false false false 0.0 0.0 0.0 false false true C false false false false 0.0 0.0 0.0 false false false D false false false false 0.0 0.0 0.0 false false false A false false true false true false false false false true B false false true false true false false false false true C false false true false true false false false false false D false false true false true false false false false false A false B false C false D false A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2012-05-01 7100000 NEW CONSTRUCTION AND REFUNDING OF PRIOR BOND ISSUANCE false false false B MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2012-05-01 7100000 NEW CONSTRUCTION AND REFUNDING OF PRIOR BOND ISSUANCE false false false A 1251727 0 7100000 0 0 0 0 0 0 5722279 1377721 0 2012 true false true true B 1271959 0 7100000 0 0 0 0 0 0 5722279 1377721 0 2012 true 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 false B false false true false false false false false false false A false B false X 41 923470 Market value X HOLIDAY GIFTS 123 110650 Market value 0 false false false Schedule M, Part I Explanations of reporting method for number of contributions Food inventory - THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED. Other - HOLIDAY GIFTS THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED. Form 990, Part VI, Line 18 SECTION C THE FORM 990 MAY BE OBTAINED UPON WRITTEN REQUEST TO THE ASSOCIATION AT THE ASSOCIATION'S ADDRESS, TO THE ATTENTION OF THE VP OF FINANCE. THE FORM 990 MAY ALSO BE OBTAINED FROM THE GUIDESTAR.ORG WEBSITE, OR FROM THE WEBSITE OF THE ATTORNEY GENERAL OF THE COMMONWEALTH OF MASSACHUSETTS, DIVISION OF PUBLIC CHARITIES, THE SEARCH FOR FILINGS FEATURE. ENTERING THE ASSOCIATION'S EMPLOYER IDENTIFICATION NUMBER, 04-2105881 WILL DISPLAY THE DOCUMENTS WHICH MAY BE VIEWED OR DOWNLOADED. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons K. DOUGLAS BRIGGS and ALEXANDER G. CLARK - Business relationship Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS PROVIDED TO THE GOVERNING BODY PRIOR TO FILING. THE BOARD HAS DESIGNATED THE TREASURER (CHAIR OF FINANCE COMMITTEE) AND THE CHAIR OF THE AUDIT COMMITTEE TO REVIEW THE FORM 990 PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy THE CONFLICT OF INTEREST POLICY IS CIRCULATED ANNUALLY TO BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES, AND REQUIRES REPORTING OF ANY CONFLICTS OF INTEREST TO THE CEO WHO FOLLOWS UP ON ANY REPORTED MATTERS. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE COMPENSATION OF THE CEO AT THE SOUTH SHORE YMCA IS COMPARED TO NATIONAL YMCA COMPENSATION STATISTICS AS WELL AS LOCAL (NON-YMCA) INFORMATION, AND REVIEWED AND APPROVED BY THE EXECUTIVE BOARD OF THE ASSOCIATION. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE COMPENSATION OF THE TOP PAID EXECUTIVES AT THE SOUTH SHORE YMCA IS COMPARED TO NATIONAL YMCA COMPENSATION STATISTICS AS WELL AS LOCAL (NON-YMCA) INFORMATION. THESE SALARIES AND COMPARATIVE DATA ARE REVIEWED AND APPROVED BY THE EXECUTIVE BOARD. Form 990, Part VI, Line 19 Required documents available to the public THE ASSOCIATION'S CONFLICT OF INTEREST POLICY IS NOT AVAILABLE TO THE PUBLIC. THE GOVERNING DOCUMENTS, INCLUDING THE ARTICLES OF ORGANIZATION AND BY-LAWS, ARE AVAILABLE FOR DOWNLOAD OR VIEWING AT THE WEBSITE OF THE MASSACHUSETTS SECRETARY OF STATE BY SEARCHING THE CORPORATION DATABASE AND INSERTING THE ASSOCIATION'S FEDERAL IDENTIFICATION NUMBER, 04-2105881 IN THE APPROPRIATE SEARCH FIELD. THE AUDITED FINANCIAL STATEMENTS ARE AVAILABLE FOR DOWNLOAD OR VIEWING AT THE WEBSITE OF THE MASSACHUSETTS ATTORNEY GENERAL BY SEARCHING THE PUBLIC CHARITIES FILING DATABASE AND INSERTING THE ASSOCIATION'S FEDERAL IDENTIFICATION NUMBER, 04-2105881 IN THE APPROPRIATE SEARCH FIELD. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Revenue - Total Revenue: 3417176, Related or Exempt Function Revenue: 3417176, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Residence Revenue - Total Revenue: 0, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Miscellaneous - Total Revenue: 42862, Related or Exempt Function Revenue: 42862, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; MELODY WOODS CURTIS WHITING EVERSON HOBARD RESERVATION 48 JACOBS LANE NORWELL MA 02061 046724518 LAND CONSERVATION AND EDUCATION OF ENVIRONMENTAL ISSUES MA 501(c)(3) Type I SOUTH SHORE YOUNG MENS CHRISTIAN ASSOCIATION true false false false false false false false false false false false false false false false false false false false