2024-06-14T08:11:16+00:00 2023-12-31 381357951 Plante & Moran PLLC PO BOX 307 Southfield MI 480370307 990 2023-01-01 381358055 YMCA of Metropolitan Detroit YMCA 3132675300 1401 BROADWAY Suite 3A DETROIT MI 48226 Michelle Kotas Chief FInancial Officer 3132232495 2024-06-14 true MICHELLE KOTAS KOTAS 999009999 Amy Ciminello P00769388 2483522500 2023 2023-04-26 12:10:37Z PARRISH UNDERWOOD 1401 BROADWAY Suite 3A DETROIT MI 48226 28436596 false X WWW.YMCADETROIT.ORG X 1852 MI TO PUT JUDEO-CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL 40 38 1267 1155 0 0 11977335 7461404 14402915 17008889 220819 2859954 38443 179462 26639512 27509709 107090 1317300 0 14326030 15076658 184276 60571 886131 12795174 14223813 27412570 30678342 -773058 -3168633 48280122 40691390 18459404 15425332 29820718 25266058 X THE YMCA OF METROPOLITAN DETROIT IS A VOLUNTEER LED PUBLIC CHARITY THAT INCLUDES MEN, WOMEN, AND CHILDREN OF ALL AGES, ABILITIES, INCOMES, RACES AND RELIGIONS. OUR MISSION IS TO PUT JUDEO-CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. false false 10408573 6946398 CHILD CARE AND DAY CAMP THE YMCA OFFERS CHILDREN AND PARENTS A SAFE AND CARING PLACE TO GROW, SUPPORTING PARENTS' EFFORTS TO NURTURE THEIR CHILDREN'S HEALTHY DEVELOPMENT. TRAINED AND CERTIFIED STAFF PROVIDE AFFORDABLE, HIGH-QUALITY CARE FOR PEACE OF MIND AND FAMILY SUCCESS. IN 2023, OVER 1,500 CHILDREN PARTICIPATED IN AGE-APPROPRIATE ENJOYABLE CHILD CARE EXPERIENCES. YMCA CHILD CARE, INCLUDING AFTER-SCHOOL CARE, IS OFFERED IN LICENSED LOCATIONS THROUGHOUT SOUTHEAST MICHIGAN AND INCLUDES YOUTH FITNESS TO ENSURE A HEALTHY LIFESTYLE AT THE EARLIEST AGE. ONE OF THE BEST WAYS TO GIVE CHILDREN A HEAD START IN LIFE IS THROUGH THE QUALITY CHILD CARE PROGRAMS AT THE YMCA. BUT ANYONE WITH CHILDREN KNOWS EVEN THE MOST AFFORDABLE CHILD CARE PROGRAM IS A CONSIDERABLE FINANCIAL RESPONSIBILITY. FOR SOME, WITHOUT THE HELP OF THE YMCA ANNUAL CAMPAIGN, IT WOULDN'T EVEN BE A POSSIBILITY. THAT IS WHY THE ANNUAL CAMPAIGN HELPS BUILD STRONG FAMILIES OF ALL SIZES BY OFFERING MUCH NEEDED FINANCIAL ASSISTANCE FOR CHILD CARE. SUMMER DAY CAMP IS ALSO OFFERED AT EVERY YMCA OF METROPOLITAN DETROIT BRANCH, AND ENROLLMENT OFTEN FILLS UP QUICKLY. BUT THE YMCA PROVIDES SEVERAL DIFFERENT SUMMER CAMP EXPERIENCES - CAMP OHIYESA IN HOLLY, CAMP NISSOKONE IN OSCODA OR MULTIPLE DAY CAMP LOCATIONS THROUGHOUT SOUTHEAST MICHIGAN. IN 2023, OVER 1,500 CHILDREN ATTENDED CAMP IN THE SUMMER. FOUR OF EVERY TEN CHILDREN IN YMCA DAY CAMP ARE PROVIDED SUBSIDY ASSISTANCE FROM OUR ANNUAL CAMPAIGN. LAST YEAR, THE ASSOCIATION RAISED OVER $1 MILLION TO SUPPORT FAMILIES AND CHILDREN TO ENABLE THEIR FULL PARTICIPATION IN NURTURING PROGRAMS. 3974129 1140500 AQUATICS SWIMMING LESSONS, AS WE KNOW THEM TODAY, WERE INVENTED AT THE DETROIT YMCA IN 1910 BEFORE SPREADING THROUGHOUT THE YMCA NATIONAL MOVEMENT. LEARNING TO SWIM AT THE YMCA IS MORE THAN STROKE DEVELOPMENT. TRAINED, CERTIFIED AND SENSITIVE STAFF GAVE PERSONAL ATTENTION TO OVER 8,200 PROGRAM PARTICIPANTS IN 2023 TO ENSURE QUALITY AND SAFETY. YMCA AQUATICS PROGRAMS ARE AVAILABLE TO ALL AGES AND SKILL LEVELS. THROUGH GUIDED DISCOVERY ACTIVITIES AND CREATIVE TEACHING METHODS, EACH LEVEL OF THE YMCA SWIM LESSON PROGRAM TEACHES AGE-APPROPRIATE SKILLS. PARTICIPANTS ARE TAUGHT IN SMALL GROUPS WITH OTHERS OF THEIR OWN AGE AND SKILL LEVEL. THE Y'S APPROACH TO SWIM LESSONS PROVIDES FOR MORE ACTIVE INVOLVEMENT AND A BETTER FUNDAMENTAL UNDERSTANDING OF SWIMMING. YMCA OF METROPOLITAN DETROIT SWIM TEAMS ALSO PLAY AN IMPORTANT ROLE IN BUILDING SELF-ESTEEM, CONFIDENCE AND TEAM SPIRIT. SEVERAL YMCA BRANCHES SUPPORT SWIM TEAMS INCLUDING THE BIRMINGHAM YMCA TEAM OF NATIONAL REPUTATION. 2476454 7530294 HEALTH AND WELL-BEING FOR ALL YMCA MEMBERS ARE FULL PARTNERS IN PURSUING THE MISSION OF THE YMCA AND PARTICIPATING IN A VARIETY OF PROGRAMS THAT DEVELOP A HEALTHY BODY, MIND AND SPIRIT. MEMBERSHIP BENEFITS INCLUDE ACCESS TO CERTAIN CLASSES, PREFERRED RATES FOR PROGRAMS, ACCESS TO FACILITIES, ACCESS TO YMCA RESIDENT CAMPS, YMCA CHILDWATCH, AND OPPORTUNITIES TO VOLUNTEER AND CONTRIBUTE TO COMMUNITY BETTERMENT ACTIVITIES. ALMOST 40,000 PEOPLE OF ALL AGES, ETHNICITIES AND ABILITIES ARE MEMBERS OF THE YMCA. THE MEMBERSHIP IS EQUALLY DIVIDED BETWEEN MALE AND FEMALE AND NUMEROUS MEMBERS ALSO SERVE IN A VARIETY OF VOLUNTEER ROLES GIVING BACK TO THEIR RESPECTIVE COMMUNITIES. LIKE ALL OUR PROGRAMS, SCHOLARSHIP ASSISTANCE FOR MEMBERS THAT REQUIRE FINANCIAL ASSISTANCE IS AVAILABLE THROUGH OUR ANNUAL CAMPAIGN. MORE THAN 10 PERCENT OF YMCA MEMBERS RECEIVE SCHOLARSHIP OR SUBSIDY SUPPORT IN SOME FORM. 6326833 1317300 1391697 THE YMCA OFFERS AFFORDABLE PROGRAMS AND SERVICES IN HEALTHY LIVING, YOUTH DEVELOPMENT AND SOCIAL RESPONSIBILITY DESIGNED TO BENEFIT FAMILIES OF ALL INCOMES AND BACKGROUNDS. FEES ARE BASED ON THE ACTUAL COST TO PROVIDE EACH PROGRAM. CANDIDATES QUALIFY TO RECEIVE SCHOLARSHIPS FOR MEMBERSHIP AND PROGRAMS IF THEY ARE LOW INCOME. THE AMOUNT THEY PAY IS BASED ON A SLIDING FEE SCALE WITH THE REMAINDER SUBSIDIZED BY THE YMCA THROUGH EITHER GRANT FUNDING AND/OR THE YMCA ANNUAL CAMPAIGN. 6326833 1317300 1391697 23185989 true true false true false false false false true true false false false true true false true false false true true false true true false false true true true true false false false false false false false false false false true false false false true true true true false false true 49 0 true 1267 true false false false false false true true false false false false false false false X 40 38 false false false false false false false true true false true true true true true true true true true true false MI X X MICHELLE KOTAS 3132675300 1401 BROADWAY STE 3A DETROIT MI 48226 Arthur Kubert Treasurer 3.0 0.0 X X 0 0 0 Eric Huffman Chair of the Board 4.0 0.0 X X 0 0 0 Gail von Staden Vice Chair 2.0 0.0 X X 0 0 0 Helene Weir President & CEO 50.0 5.0 X X 299746 0 30083 MaryAnn Kanary Vice Chair 2.0 0.0 X X 0 0 0 Parrish Underwood Secretary 50.0 5.0 X X 43582 0 1923 Amanda Stubbe Board Member 1.0 0.0 X 0 0 0 Amy Schaden Board Member 2.0 0.0 X 0 0 0 Anthony Catalina Board Member 1.0 0.0 X 0 0 0 Anthony Cracchiolo Board Member 2.0 2.0 X 0 0 0 Benjamin Smith Board Member 1.0 0.0 X 0 0 0 Darren Cameron Board Member 1.0 0.0 X 0 0 0 David Allen Board Member 2.0 0.0 X 0 0 0 Dr Kenneth Bollin Board Member 1.0 0.0 X 0 0 0 Durant Crum Board Member 1.0 0.0 X 0 0 0 Evelyn Caise Board Member 1.0 0.0 X 0 0 0 Gary Forhan Board Member 1.0 0.0 X 0 0 0 Gino Roncelli Board Member 1.0 0.0 X 0 0 0 James M Nicholson Board Member 2.0 0.0 X 0 0 0 Jay Farner Board Member 1.0 0.0 X 0 0 0 Jeff Terrill Board Member 2.0 0.0 X 0 0 0 Jeffrey Solis Board Member 2.0 0.0 X 0 0 0 Jim Spangler Board Member 1.0 0.0 X 0 0 0 Joe Valentine Board Member 1.0 0.0 X 0 0 0 John Carter Board Member 2.0 2.0 X 0 0 0 Joseph Musallam Board Member 1.0 0.0 X 0 0 0 Kelli Rogge Board Member 1.0 0.0 X 0 0 0 Kim Waldman Board Member 1.0 0.0 X 0 0 0 Maria Martinez Board Member 1.0 0.0 X 0 0 0 Marita Grobbel Board Member 2.0 2.0 X 0 0 0 Michael McInerney Board Member 2.0 1.0 X 0 0 0 Nina Payne Board Member 1.0 0.0 X 0 0 0 Patrice Harold Board Member 1.0 0.0 X 0 0 0 Paul Balas Board Member 2.0 0.0 X 0 0 0 Ray Finocchio Board Member 2.0 0.0 X 0 0 0 Robert Kruse Board Member 2.0 0.0 X 0 0 0 Ronald Deneweth Board Member 2.0 0.0 X 0 0 0 Ronald Gantner Board Member 1.0 0.0 X 0 0 0 Ronald Hinrichs Board Member 1.0 0.0 X 0 0 0 Tanji Grant Board Member 1.0 0.0 X 0 0 0 Tracey Kenty Board Member 1.0 0.0 X 0 0 0 Darcie West CHRO 50.0 0.0 X 97529 0 14143 Michelle Kotas CFO 50.0 5.0 X 150476 0 30885 Kyle Anderson VP of Operations 50.0 0.0 X 116980 0 27458 Latitia McCree SVP Communications and Marketing 50.0 0.0 X 143325 0 19860 Lisa Mullin VP Finance & Risk Management / Controller 50.0 5.0 X 121936 0 12917 Lorie Uranga SVP Properties & Facilities 50.0 0.0 X 145191 0 29940 Lynette Watson-Simmons VP of Operations-Community Initiatives 50.0 0.0 X 117536 0 23983 1236301 0 191192 7 false true false 247365 Incorporated 803 E 9 Mile Hazel Park MI 48030 PROFESSIONAL CLEANING SERVICES 405899 JOHNSON CONTROLS INC PO BOX 905240 CHARLOTTE NC 28290 MECHANICAL ENGINEERING 374560 AUDACY INC PO BOX 77093 CLEVELAND MI 441940015 MARKETING/ADVERTISING 242105 ROAD RUNR MAINTENANCE PO BOX 5935 TROY MI 48007 PROFESSIONAL CLEANING SERVICES 156867 Service Pro 44300 Grand River Novi MI 48375 Plumbing Repair Services 112763 7 0 0 467153 0 4423450 2570801 46817 7461404 Membership Revenue 7530294 7530294 Day Camp Revenue 3486063 3486063 Childcare Revenue -- School Age 2296700 2296700 Resident Camp Revenue 718295 718295 Childcare Revenue -- Infant/Toddler/Preschool 445340 445340 2532197 2532197 0 0 17008889 221388 221388 0 0 0 0 0 0 0 0 0 0 0 0 0 0 67868 3179931 64009 545224 3859 2634707 2638566 0 0 2638566 367256 467153 317654 49602 0 49602 0 0 0 0 0 0 0 0 0 0 0 0 Other Revenue 541900 16574 0 0 16574 CONVENIENCE ITEMS 101043 59552 0 0 59552 ERC Interest Payment 541900 42636 0 0 42636 11098 0 0 11098 129860 27509709 17008889 0 3039416 1246000 1246000 44300 44300 27000 27000 0 0 668368 0 443167 225201 0 0 0 0 11771170 9892947 1766448 111775 603753 440211 144073 19469 905126 618558 234020 52548 1128241 849353 237299 41589 65462 0 52226 13236 84274 0 67234 17040 105000 0 80888 24112 0 0 0 0 60571 60571 0 0 0 0 0 0 0 0 843039 144692 697778 569 426385 311534 106990 7861 0 0 0 0 0 0 0 0 2836930 2268182 495580 73168 292776 181703 105357 5716 0 0 0 0 263354 134289 105881 23184 655504 513088 122826 19590 310713 0 310713 0 2378631 1861844 445699 71088 0 0 0 0 REPAIRS AND MAINTENANCE 1486799 1095232 351787 39780 PROGRAM AND OTHER SUPPLIES 1692103 1605681 59145 27277 PROGRAM INSTRUCTION AND OTHER FEES 1906446 1447890 396163 62393 EQUIPMENT RENTAL AND MA 89616 69626 18367 1623 786781 433859 364581 -11659 30678342 23185989 6606222 886131 3745785 2210827 2147276 173045 2328065 1093957 2161296 847818 0 0 0 0 0 0 0 0 1118868 2526843 86445070 56748413 33453352 29696657 3096586 3075915 0 0 0 0 228894 1066328 48280122 40691390 2017792 2015443 0 0 1906037 954132 13549190 11037067 0 0 692942 302444 0 0 293443 1116246 18459404 15425332 24640702 21153769 5180016 4112289 29820718 25266058 48280122 40691390 X -3168633 95000 0 0 0 -1481027 X false true X true false X 8361238 15043071 13348019 11977335 7461404 56191067 0 0 0 0 0 0 0 0 0 0 0 0 8361238 15043071 13348019 11977335 7461404 56191067 14412947 41778120 12738 5940 38249 177285 221388 455600 0 0 0 0 0 0 605943 89167 309573 507265 497116 2009064 58655731 81120863 0.7123 0.6763 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 106534.0, COLUMN B - 45403.0, COLUMN C - -1393.0, COLUMN D - 82529.0, COLUMN E - 129860.0, COLUMN F - 362933.0; DESCRIPTION - FUNDRAISING, COLUMN A - 499409.0, COLUMN B - 43764.0, COLUMN C - 310966.0, COLUMN D - 424736.0, COLUMN E - 367256.0, COLUMN F - 1646131.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false true 100 false false false false false 100 Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY THE ORGANIZATION PERIODICALLY ASKS BOARD MEMBERS, STAFF, AND VOLUNTEERS TO REACH OUT TO THEIR LOCAL LEGISLATORS TO SUPPORT FEDERAL AND STATE FUNDING OPPORTUNITIES TO CONTINUE TO PROVIDE IMPORTANT MISSION DRIVEN SERVICES IN THE COMMUNITY. 5621183 1246000 648745 0 0 35797 7480131 6609769 26000 -983245 0 0 31341 5621183 7333978 0 810794 0 1500000 35003 6609769 7330475 735265 700000 31762 7333978 7012135 0 1236368 0 882291 35737 7330475 0.533 0.467 0.0 true true true 963180 963180 62969183 40949835 22019348 0 0 0 4532590 4137341 395249 17980117 11661237 6318880 29696657 Obligations Under Life Income Contracts 49739 Lease liabilities - operating 955703 Lease liabilities - finance 110804 1116246 X Schedule D, Part VI Assets Held for Sale During the year ended December 31, 2020, the Association elected to close three branch locations. At year ended December 31, 2023, the building and equipment associated with one of the closed branches are classified as held for sale and are included in the values reported in Schedule D, Part VI, Land, Buildings and Equipment. Schedule D, Part V, Line 4 Intended uses of endowment funds THE ENDOWMENT FUND OF THE YMCA OF METROPOLITAN DETROIT SUPPORTS A MYRIAD OF YMCA BRANCH PRIORITIES FROM CAMPING SCHOLARSHIPS AT CAMP OHIYESA AND NISSOKONE, TO DAY CAMP SCHOLARSHIPS AT MULTIPLE BRANCHES ACROSS SOUTHEAST MICHIGAN TO THE Y-ACHIEVERS PROGRAMMING SERVING THE CITY OF DETROIT AND OTHER COMMUNITIES. DESIGNATED GIFTS TO SEVERAL YMCA BRANCHES SUPPORT SPECIFIC PROGRAMS SUCH AS YMCA SWIM TEAMS AND LITERACY INITIATIVES IN ACCORDANCE WITH THE WISHES OF THE ORIGINAL DONORS. THE ENDOWMENT IS HELD BY THE YMCA FOUNDATION, A RELATED ENTITY. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote EXPLANATION: THE ASSOCIATION IS AN ORGANIZATION DESCRIBED IN INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND, AS SUCH, IS EXEMPT FROM TAXATION UNDER IRC SECTION 501(A). ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE A TAX LIABILITY IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO DECEMBER 31, 2020. true Europe (Including Iceland and Greenland) 0 0 Grantmaking 17000 South America 0 0 Grantmaking 10000 0 0 0 0 0 0 27000 0 27000 Europe (Including Iceland and Greenland) TO SUPPORT YMCA OF THE USA WORLD SERVICES FOR UKRAINE 17000 CHECK PAYABLE TO YMCA OF THE USA WORLD SERVICES 0 South America TO SUPPORT YMCA OF THE USA WORLD SERVICES FOR BOGOTA 10000 CHECK PAYABLE TO YMCA OF THE USA WORLD SERVICES 0 2 0 false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds THE YMCA OF METROPOLITAN DETROIT MADE THESE GRANTS THROUGH THE YMCA OF THE USA WORLD SERVICES, AND THEREFORE RELIED ON YMCA-USA TO ENSURE THAT THE FUNDS ARE USED APPROPRIATELY. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; SOUTH AMERICA-Accrual Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; SOUTH AMERICA-Accrual X X X X X X X true Donor by Design PO Box 7106 Carol Stream IL 601977106 Develop and implement strategies to grow annual campaign and facilitate capital campaign false 60571 -60571 0 60571 -60571 MI GOLF OUTINGS 720813 456135 264678 309511 RUNNING EVENTS 50074 0 50074 4669 13 63522 11018 52504 3474 834409 467153 367256 317654 317654 49602 true YMCA FOUNDATION 1401 BROADWAY SUITE 3A DETROIT MI 48226 300187652 501(C)(3) 1246000 FROM TIME TO TIME THE YMCA RECEIVED BEQUESTS, PLANNED GIFTS, OR OTHER GIFTS. IN SOME CASES THESE GIFTS ARE RESTRICTED BY THE DONOR FOR ENDOWMENT PURPOSES AND IN OTHER CASES THESE GIFTS ARE DESIGNATED FOR ENDOWMENT BY MANAGEMENT AND THE BOARD OF DIRECTORS. THESE DONOR RESTRICTED GIFTS AND BOARD DESIGNATED GIFTS ARE TRANSFERRED TO THE YMCA FOUNDATION, A SEPARATE SUPPORT NON-PROFIT ORGANIZATION WHICH WAS ESTABLISHED TO PROVIDE INVESTMENT COUNSEL AND DIRECTION TO THE YMCA'S ENDOWMENT FUND. 1 0 DIRECT CASH ASSISTANCE TO SUPPORT COMMUNITY FAMILY IN MEMORY OF Y STAFF 1 44300 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The YMCA actively engages in various monitoring procedures throughout the year, including formal meetings, informal meetings and periodic check-ins with the grantees. X true true X X X false false false false false false false true false Helene Weir President & CEO 260286 0 0 0 39460 0 28842 0 1241 0 329829 0 0 0 Michelle Kotas CFO 129753 0 5000 0 15723 0 15195 0 15690 0 181361 0 0 0 Lorie Uranga SVP Properties & Facilities 130641 0 5000 0 9550 0 14228 0 15712 0 175131 0 0 0 Latitia McCree SVP Communications and Marketing 137163 0 5000 0 1162 0 14442 0 5418 0 163185 0 0 0 Schedule J, Part I, Line 1a Health or social club dues or initiation fees THE ORGANIZATION PAYS MEMBERSHIP DUES TO THE DETROIT ATHLETIC CLUB ON BEHALF OF THE PRESIDENT/CEO FOR BUSINESS PURPOSES IN PROMOTING THE YMCA. THE MEMBERSHIP IS USED EXCLUSIVELY FOR BUSINESS PURPOSES AND IS TREATED AS NONTAXABLE. Schedule J, Part I, Line 7 Non-fixed payments The CEO is eligible for an annual bonus incentive up to $25,000 based on performance goals. As part of the CEO's annual performance review, the CEO Compensation Committee determines the amount of the annual bonus incentive. The CEO also has discretion to provide modest bonus incentive payments to senior direct reports based on performance goals. A Michigan Strategic Fund 521417332 Noneavail 2014-06-27 28135000 PROVIDE FUNDS TO REFUND TWO PRIOR ISSUES DATED 11/13/03 AND 5/1/2001 false false false A 300000 0 28135000 0 0 0 441323 0 0 0 27685000 8677 2005 true false true true A false false false false 0.0 0.0 0.0 false false false A false true false false true true HUNTINGTON NATIONAL BANK 7.0 false false false 0.0 false false A false X 1 25000 Market value X 3 21817 Selling cost 0 false false false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - NUMBER OF CONTRIBUTIONS Cars and other vehicles - Number of items received Form 990, Part III, Line 4d Description of other program services (Expenses $ 6,326,833 including grants of $ 1,317,300)(Revenue $ 1,391,697) THE YMCA OFFERS AFFORDABLE PROGRAMS AND SERVICES IN HEALTHY LIVING, YOUTH DEVELOPMENT AND SOCIAL RESPONSIBILITY DESIGNED TO BENEFIT FAMILIES OF ALL INCOMES AND BACKGROUNDS. FEES ARE BASED ON THE ACTUAL COST TO PROVIDE EACH PROGRAM. CANDIDATES QUALIFY TO RECEIVE SCHOLARSHIPS FOR MEMBERSHIP AND PROGRAMS IF THEY ARE LOW INCOME. THE AMOUNT THEY PAY IS BASED ON A SLIDING FEE SCALE WITH THE REMAINDER SUBSIDIZED BY THE YMCA THROUGH EITHER GRANT FUNDING AND/OR THE YMCA ANNUAL CAMPAIGN. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS FIRST REVIEWED BY THE AUDIT COMMITTEE. A DRAFT VERSION IS THEN EMAILED TO THE ENTIRE BOARD FOR REVIEW, WITH ANY COMMENTS OR QUESTIONS TO BE MADE WITHIN A CERTAIN NUMBER OF DAYS. THE FINAL VERSION OF THE FORM 990 IS FILED AFTER THE REVIEW OF THE AUDIT COMMITTEE AND THE BOARD. Form 990, Part VI, Line 12c Conflict of interest policy BOARD MEMBERS ARE REQUIRED TO COMPLETE THE CONFLICT OF INTEREST POLICY AND QUESTIONNAIRE ANNUALLY. THE AUDIT COMMITTEE REVIEWS RESPONSES TO THE QUESTIONNAIRE, DOCUMENTS POTENTIAL CONFLICTS AND THE STEPS TAKEN TO RESOLVE THE CONFLICTS. A SUMMARY REPORT IS PROVIDED TO THE EXECUTIVE COMMITTEE. ALSO, THE CHAIRMAN OF THE AUDIT COMMITTEE PERIODICALLY ADDRESSES THE ENTIRE BOARD TO REMIND THEM THAT SHOULD A POTENTIAL CONFLICT ARISE DURING THE YEAR, SINCE THE SUBMISSION OF THE LAST CONFLICT OF INTEREST POLICY AND QUESTIONNAIRE, EITHER THE AUDIT COMMITTEE OR THE CHAIRMAN OF THE BOARD SHOULD BE NOTIFIED IMMEDIATELY. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE EXECUTIVE COMPENSATION COMMITTEE DETERMINES THE COMPENSATION OF THE ORGANIZATION'S CEO/PRESIDENT. THE COMMITTEE IS COMPRISED OF THE IMMEDIATE PAST BOARD CHAIRMAN, THE CURRENT BOARD CHAIRMAN, AND THE FUTURE BOARD CHAIRMAN. THE CEO/PRESIDENT IS NOT INVOLVED IN THE REVIEW OR APPROVAL OF HIS OR HER OWN COMPENSATION. THE EXECUTIVE COMPENSATION COMMITTEE MET AT THE END OF THE YEAR TO COMPLETE A PERFORMANCE EVALUATION AND DETERMINE COMPENSATION. DATA FOR COMPARABLE COMPENSATION FOR CEO'S OF SIMILAR SIZED YMCA'S WAS OBTAINED DURING THE REVIEW PROCESS FROM Y-USA. LEGAL COUNSEL IS ALSO CONSULTED, IF NECESSARY, PRIOR TO AND/OR DURING THE MEETING. THE EXECUTIVE COMPENSATION COMMITTEE PROVIDES THE ORGANIZATION WITH WRITTEN INSTRUCTIONS REGARDING THE COMPENSATION AND BONUS TO BE PAID TO THE CEO/PRESIDENT. Form 990, Part VI, Line 15b Process to establish compensation of other employees PURSUANT TO THE REBUTTABLE PRESUMPTION REGULATIONS, THE BOARD HAS DELEGATED TO THE CEO/PRESIDENT THE AUTHORITY TO REVIEW AND DETERMINE THE COMPENSATION OF THE ORGANIZATION'S OFFICERS IN ACCORDANCE WITH THE COMPENSATION POLICY FOR THE SENIOR DIRECT REPORTS. ACCORDINGLY, THE CEO/PRESIDENT REVIEWS AND DETERMINES THE COMPENSATION OF SENIOR DIRECT REPORTS. THE CEO/PRESIDENT MEETS INDIVIDUALLY WITH EACH DIRECT REPORT IN A REVIEW SESSION TO REVIEW PROGRESS ON PRE-AGREED-UPON PERFORMANCE GOALS AND DETERMINE COMPENSATION. DATA FOR COMPARABLE COMPENSATION FOR SIMILAR POSITIONS AT OTHER YMCAS WAS OBTAINED FROM Y-USA. FOLLOWING THE COMPLETION OF THIS PROCESS, THE CEO/PRESIDENT VERBALLY UPDATES THE CHAIRMAN OF THE BOARD AND THE CEO COMPENSATION COMMITTEE ON THE PERFORMANCE AND COMPENSATION OF SENIOR DIRECT REPORTS. IF THE CEO/PRESIDENT DETERMINES THAT REASONABLE COMPENSATION IS HIGHER THAN THE RANGE OF COMPARABILITY DATA, HE OR SHE SETS FORTH THE REASONS FOR MAKING THIS DETERMINATION. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION'S FINANCIAL STATEMENTS ARE MADE AVAILABLE ON THE ORGANIZATION'S WEBSITE. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Revenue - Total Revenue: 2532197, Related or Exempt Function Revenue: 2532197, 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 Credit card rebate - Total Revenue: 11098, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 11098; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in value of life income contracts - 18973; Impairment loss on assets listed as held for sale - -1500000; Form 990, Part XII, Line 2c AUDIT COMMITTEE EXPLANATION: THE YMCA OF METROPOLITAN DETROIT'S AUDIT COMMITTEE OVERSEES THE AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANTS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. Y-EDUCATION SERVICES L3C 1401 BROADWAY SUITE 3A DETROIT MI 48226 272440308 PROVIDE MGMT, SUPERVISION, AND ADMIN OVERSIGHT OF MI PUBLIC SCHOOL ACADEMIES MI 0 699067 YMCA OF METROPOLITAN DETROIT YMCA FOUNDATION 1401 BROADWAY BLVD DETROIT MI 48226 300187652 MANAGE ENDOWMENT FUNDS OF YMCA OF METROPOLITAN DETROIT MI 501(c)(3) YMCA OF METROPOLITAN DETROIT true false true false false false false false false false false false false false true true false false false false YMCA FOUNDATION B 1246000 Schedule R, Part V, Line 2(d) GIFTS AND GRANTS SCHEDULE R, PART V, LINE 2 (1) COLUMN D: AMOUNTS GRANTED TO THE YMCA FOUNDATION ARE DONOR RESTRICTED GIFTS AND BOARD DESIGNATED GIFTS GIVEN TO THE YMCA FOUNDATION TO INVEST ON THE YMCA OF METROPOLITAN DETROIT'S BEHALF.