2024-06-24T14:35:35-05:00 2023-12-31 160929175 DOPKINS & COMPANY LLP 200 INTERNATIONAL DR BUFFALO NY 142215794 990 2023-01-01 160743231 YOUNG MEN'S CHRISTIAN ASSOCIATION BUFFALO NIAGARA YOUN 7165656000 301 CAYUGA ROAD 100 BUFFALO NY 14225 JOHN T EHRBAR PRESIDENT/CEO 7165656000 2024-06-17 1 JOHN EHRBAR 999009999 0 MICHAEL ORLOWSKI P00956557 7166348800 2024-06-17 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z YMCA BUFFALO NIAGARA JOHN T EHRBAR 301 CAYUGA ROAD BUFFALO NY 14225 29006318 0 X WWW.YMCABUFFALONIAGARA.ORG X 1853 NY SEE SCHEDULE O FOR DETAILS OF THE ORGANIZATION'S MISSION. 36 36 1222 503 0 0 11467346 3828547 16356367 20595037 408171 1214469 574328 474888 28806212 26112941 0 0 0 0 13230463 15913778 0 0 286907 8499979 10896551 21730442 26810329 7075770 -697388 61371377 61186132 21653029 21087155 39718348 40098977 X YMCA BUFFALO NIAGARA IS A CHARITABLE, COMMUNITY BASED ORGANIZATION COMMITTED TO PROVIDING PROGRAMS DESIGNED TO BUILD A HEALTHY SPIRIT, MIND AND BODY FOR ALL. 0 0 10231724 10076654 YOUTH DEVELOPMENT-FOR ADDITIONAL DESCRIPTION OF PROGRAM SERVICE SEE SCHEDULE O. 11853442 10416124 HEALTHY LIVING-FOR ADDITIONAL DESCRIPTION OF PROGRAM SERVICE SEE SCHEDULE O. 257652 174 SOCIAL RESPONSIBILITY-FOR ADDITIONAL DESCRIPTION OF PROGRAM SERVICE SEE SCHEDULE O. 22342818 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 37 0 1 1222 1 0 0 0 0 0 0 0 0 0 0 0 0 X 36 36 0 0 1 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 NY X X MATTHEW SHRIVER 7165656000 301 CAYUGA ROAD SUITE 100 BUFFALO NY 14225 AARON WHITEHOUSE DIRECTOR 2.00 X 0 0 0 ADAM DUNNING DIRECTOR 2.00 X 0 0 0 ALLANA KROLIKOWSKI DIRECTOR 2.00 X 0 0 0 ANNE MUSYNSKE DIRECTOR 2.00 X 0 0 0 ANTHONY SPADA TRUSTEE 2.00 X 0 0 0 BREEANN WILSON CHAIR - BOARD OF DIRECTORS 10.00 X X 0 0 0 DANIELLE SHAINBROWN VICE CHAIR - BOARD OF DIRE 6.00 X X 0 0 0 DAVID BAUER TRUSTEE 2.00 X 0 0 0 DAVID DUCHSCHERER SECRETARY- BOARD OF DIRECT 6.00 X X 0 0 0 DENNIS RHONEY CITY OF BUFFALO COMMUNITY 3.00 X 0 0 0 DON KING TRUSTEE 2.00 X 0 0 0 ERIN BOREK DIRECTOR 2.00 X 0 0 0 GLENN SPENCER DIRECTOR 2.00 X 0 0 0 JESSICA SMITH DIRECTOR 2.00 X 0 0 0 JOHN CRAIK DIRECTOR 2.00 X 0 0 0 JOHN WRIGHT TRUSTEE 2.00 X 0 0 0 KATHY BROWNSCHIDLE SECRETARY- BOARD OF TRUSTE 4.00 X X 0 0 0 LAUREN PARSELL YOUTH COUNTY COMMUNITY LEADERSHIP BOARD CHAIR 3.00 X 0 0 0 LYNNE REILLY DIRECTOR 2.00 X 0 0 0 MARC MARTIS DIRECTOR 2.00 X 0 0 0 MARK LEMPKO TREASURER - BOARD OF DIREC 6.00 X X 0 0 0 MARK PERRY DIRECTOR 2.00 X 0 0 0 MARK PHILLIPS DIRECTOR 2.00 X 0 0 0 MARY KIENER TRUSTEE 2.00 X 0 0 0 MICHAEL DOLAN TREASURER - BOARD OF TRUSTEES 4.00 X X 0 0 0 MICHAEL GUERINOT VICE CHAIR - BOARD OF TRUSTEES 4.00 X X 0 0 0 MICHAEL HOFER DIRECTOR 2.00 X 0 0 0 MICHAEL WALSH TRUSTEE 2.00 X 0 0 0 PETER HUNT TRUSTEE 2.00 X 0 0 0 RICK STEFANONE ERIE COUNTY COMMUNITY LEAD 3.00 X 0 0 0 SHANA RICHARDSON DIRECTOR 2.00 X 0 0 0 STEPHEN NICHOLSON DIRECTOR 2.00 X 0 0 0 TJ STEWART DIRECTOR 2.00 X 0 0 0 TIM SMITH CHAIR - BOARD OF TRUSTEES 4.00 X X 0 0 0 TOM SY NIAGARA COUNTY COMMUNITY L 3.00 X 0 0 0 WILLIAM COLLINS TRUSTEE 2.00 X 0 0 0 JOY AITCHISON DIRECTOR 2.00 X 0 0 0 JARED GROSS DIRECTOR 2.00 X 0 0 0 ANNE REIF SENIOR VICE PRESIDENT - OP 40.00 X 158038 0 30677 JOHN EHRBAR PRESIDENT / CEO 40.00 X 245505 0 38998 MATTHEW J SHRIVER SENIOR VICE PRESIDENT - FI 40.00 X 169324 0 45407 DEBRA SCHAPER VICE PRESIDENT- HUMAN RESOURCES & LEADERSHIP DEVEL 40.00 X 102610 0 24068 675477 0 139150 4 0 1 0 DAXKO LLC 600 UNIVERSITY PARK PLACE STE 500 BIRMINGHAM AL 35209 SOFTWARE SERVICES & CREDIT CARD PROCESSI 571404 BEAUTY POOLS INC 2000 COMMERCE PARKWAY WEST LANCASTER NY 14086 POOL CONSTRUCTION & POOL MAINTENANCE 446793 RIVA'S CATERING 2181 CLINTON STREET WEST SENECA NY 14206 CATERING & FOOD SERVICE 208666 CERIDIAN PO BOX 772830 CHICAGO IL 60677 PAYROLL & HR PROCESSING 149621 THERMO MECHANICAL SERVICES CORP PO BOX 886 TONAWANDA NY 14151 HVAC SERVICES 115672 5 11949 126461 1542716 2147421 101326 3828547 HEALTHY LIVING 813410 10518209 10518209 YOUTH DEVELOPMENT 813410 10076654 10076654 SOCIAL RESPONSIBILITY 813410 174 174 20595037 788241 788241 113712 67598 46114 46114 46114 2866004 2337691 102085 528313 -102085 426228 -102085 528313 637926 126461 385863 252063 252063 9560 140 9420 9420 INSURANCE REIMBURSEMENT 900099 95009 95009 MANAGEMENT FEES 900099 48000 48000 OTHER REVENUE 900099 15578 15578 8704 8704 167291 26112941 20492952 0 1791442 687949 631048 56901 12864628 11943913 776752 143963 623873 527011 80127 16735 449931 362242 66875 20814 1287397 1151266 120474 15657 167625 167625 42172 42172 9427 9427 123932 54162 69770 113276 109503 2493 1280 1216513 1176540 28600 11373 404995 35682 355811 13502 2022098 1834556 187542 192612 163228 27207 2177 87521 52527 31223 3771 879392 879392 270864 270864 2268655 2266137 2518 799563 766485 33078 MISCELLANEOUS 1480953 5705 1475248 CREDIT CARD PROCESSING 385569 369244 16325 EQUIPMENT COSTS 241024 225359 15425 240 BAD DEBTS 113797 113747 50 0 76563 35255 40814 494 26810329 22342818 4180604 286907 5750 5750 4336761 6302365 361393 323588 3382553 649247 7992 23691 69939025 32624427 38871422 37314598 14031238 16260508 374268 306385 61371377 61186132 1219192 2898397 2075435 1250993 17953496 16671535 404906 266230 21653029 21087155 X 37559869 37574142 2158479 2524835 39718348 40098977 61371377 61186132 X -697388 1234280 -78163 -78100 X X 0 1 X 1 0 X 1610392 1383727 6860032 11467346 3828547 25150044 24205108 14674099 12266181 16359904 20595037 88100329 25815500 16057826 19126213 27827250 24423584 113250373 0 0 0 113250373 426782 292155 407409 483768 901953 2512067 426782 292155 407409 483768 901953 2512067 295666 242227 239098 537496 428914 1743401 26537948 16592208 19772720 28848514 25754451 117505841 0.96380 0.96590 0.02140 0.01960 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: FUNDRAISING - 2019 AMOUNT: $ 213,564. 2020 AMOUNT: $ 185,728. 2021 AMOUNT: $ 217,850. 2022 AMOUNT: $ 230,622. 2023 AMOUNT: $ 252,063. MISCELLANEOUS - 2019 AMOUNT: $ 53,864. 2020 AMOUNT: $ 1,937. 2021 AMOUNT: $ 7,116. 2022 AMOUNT: $ 306,432. 2023 AMOUNT: $ 167,291. VENDING SALES - 2019 AMOUNT: $ 28,238. 2020 AMOUNT: $ 13,670. 2021 AMOUNT: $ 14,132. 2022 AMOUNT: $ 442. 2023 AMOUNT: $ 9,560. TIMBER SALES - 2020 AMOUNT: $ 40,892. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 9427 1 0 0 9427 0 PART II-B, LINE 1(F)(B) YMCA BUFFALO NIAGARA IS A MEMBER OF, AND PAYS DUES TO, THE NYS ALLIANCE OF YMCAS. A PORTION OF THE DUES PAID TO THE NYS ALLIANCE IS USED FOR THE PURPOSE OF ADVOCATING THE YMCA'S POSITION ON LEGISLATIVE MATTERS AND APPROPRIATIONS. YMCA MANAGEMENT OCCASIONALLY HAS DIRECT CONTACT WITH PUBLIC OFFICIALS ON MATTERS THAT IMPACT THE YMCA'S MISSION. 14031238 15428 2550834 258829 78163 16260508 16462400 90333 -2360540 86723 74232 14031238 14347297 163061 2185274 160695 72537 16462400 12367226 4023 2134567 93401 65118 14347297 11580472 1736 2207517 1358049 64450 12367226 0.91560 0.08440 0.00000 0 0 7347396 7347396 57314820 27758769 29556051 23806 23806 0 4946335 4841852 104483 306668 306668 37314598 OPERATING LEASE LIABILITY 266230 266230 X 27258696 1234280 -10362 1223918 26034778 78163 78163 26112941 26878067 67738 67738 26810329 0 26810329 PART V, LINE 4: YMCA BUFFALO NIAGARA'S ENDOWMENT FUND PROVIDES FINANCIAL RESOURCES TO ASSIST IN THE DELIVERY OF PROGRAM AND MEMBERSHIP SERVICES AS WELL AS FOR CAPITAL IMPROVEMENTS. PART X, LINE 2: 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) OF 1986, AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3), EXCEPT FOR INCOME TAXES PERTAINING TO UNRELATED BUSINESS INCOME. THE FINANCIAL ACCOUNTING STANDARDS BOARD 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 AND CHANGES IN NET ASSETS. THE TAX YEARS AFTER 2019 ARE STILL OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES. PART XI, LINE 2D - OTHER ADJUSTMENTS: INTEREST SWAP -78,100. RENTAL EXPENSES 67,598. VENDING EXPENSES 140. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 67,598. VENDING EXPENSES 140. 8K RACE 764387 126461 637926 0 2926 16754 27840 2900 335443 764387 126461 637926 2926 16754 27840 2900 335443 385863 252063 X 1 1 X X X X 0 0 0 0 0 0 0 0 0 JOHN EHRBAR PRESIDENT / CEO 229505 0 10000 0 6000 0 29950 0 9048 0 284503 0 0 0 MATTHEW J SHRIVER SENIOR VICE PRESIDENT - FI 165324 0 4000 0 0 0 21373 0 24034 0 214731 0 0 0 ANNE REIF SENIOR VICE PRESIDENT - OP 152838 0 1000 0 4200 0 19542 0 11135 0 188715 0 0 0 PART I, LINE 1A YMCA BUFFALO NIAGARA PAYS FOR PARK CLUB DUES FOR ITS PRESIDENT/CEO. MEMBERSHIP IN THE PARK CLUB PROVIDES YMCA BUFFALO NIAGARA WITH MEETING SPACE AS WELL AS THE ABILITY TO CONNECT WITH MANY OF BUFFALO'S MOST INFLUENTIAL LEADERS. A TOWN OF AMHERST DEVELOPMENT CORPORATION 222867364 2023-06-28 9805708 REISSUANCE OF SERIES 2011A BONDS 0 0 0 B NIAGARA AREA DEVELOPMENT CORPORATION 900764545 2017-09-11 9700000 FOR THE YMCA TO BUILD A NEW FACILITY 0 0 0 A 448939 9805708 9805708 2013 1 0 1 1 B 1933549 9700000 194000 9374743 131257 2018 0 0 1 1 A 0 1 0 0 0.03250 0.03250 0 0 0 B 0 0 0 0 0 0 0 A 0 0 1 0 1 0 0 0 0 B 0 0 1 0 1 1 KEY BANK NATIONAL 10.000000000000 0 0 0 0 0 A 0 B 0 X 1 5353 FMV X BUILDING IMPROVEMENTS 1 95973 FMV 0 1 0 FORM 990, PART I, LINE 1 YMCA BUFFALO NIAGARA IS A CHARITABLE, COMMUNITY BASED ORGANIZATION COMMITTED TO PROVIDING PROGRAMS DESIGNED TO BUILD A HEALTHY SPIRIT, MIND AND BODY FOR ALL. YMCA BUFFALO NIAGARA ACCOMPLISHES THIS MISSION THROUGH A VARIETY OF PROGRAMS AND SERVICES DESIGNED TO PROMOTE YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY. THESE PROGRAMS AND SERVICES INCLUDE HEALTH ENHANCEMENT, AQUATICS, SCHOOL AGE CHILD CARE, SUMMER DAY CAMP, RESIDENT CAMPING, YOUTH & TEEN DEVELOPMENT, PRESCHOOL EDUCATION, SENIOR SERVICES AND OTHERS. INTEGRATED INTO THE FABRIC OF THESE PROGRAMS AND SERVICES ARE THE FOUR CORE VALUES OF THE YMCA: CARING, HONESTY, RESPECT AND RESPONSIBILITY. THESE VALUES FORM THE MAIN COMPONENT OF YMCA CHARACTER DEVELOPMENT, A FUNDAMENTAL PART OF ALL YMCA PROGRAMMING. VOLUNTEERS ARE THE LIFEBLOOD OF THE YMCA. SINCE ITS FOUNDING IN 1852,VOLUNTEERS HAVE ADVANCED THE MISSION OF YMCA BUFFALO NIAGARA THROUGH FUND RAISING, SERVICE DELIVERY AND THE ESTABLISHMENT OF POLICIES THAT GOVERN THE ORGANIZATION. IN 2023, 41 POLICY VOLUNTEERS SERVED ON THE BOARD OF DIRECTORS AND BOARD OF TRUSTEES, PROVIDING GUIDANCE AND LEADERSHIP TO THE ASSOCIATION. IN ADDITION, 462 INDIVIDUALS ADVANCED THE YMCA MISSION THROUGH THEIR SERVICE AS PROGRAM AND FUND RAISING VOLUNTEERS. IN 2023, THESE VOLUNTEERS PROVIDED 7,375 HOURS OF VOLUNTEER SERVICE VALUED AT OVER $245,000. IN ADDITION TO UTILIZING ITS SIX FULL FACILITY BRANCHES, TWO RESIDENT CAMPS, AND THREE DAY CAMP LOCATIONS, YMCA BUFFALO NIAGARA SERVES THE COMMUNITY THROUGH A MULTITUDE OF COLLABORATIVE ARRANGEMENTS WITH OTHER LOCAL ORGANIZATIONS. IN 2023, YMCA BUFFALO NIAGARA WORKED WITH OVER 100 ORGANIZATIONS TO DELIVER PROGRAMS AND SERVICES TO THE COMMUNITY INCLUDING SCHOOL DISTRICTS, NON-PROFIT ORGANIZATIONS, GOVERNMENT AGENCIES, CHURCHES, PRIVATE/CHARTER SCHOOLS, COLLEGES & UNIVERSITIES, HOSPITALS, HEALTH CARE INSURERS, FINANCIAL INSTITUTIONS, SPORTS TEAMS, AND OTHER YMCAS LOCALLY, NATIONALLY AND INTERNATIONALLY. YMCA BUFFALO NIAGARA IS AN INCLUSIVE ORGANIZATION SERVING INDIVIDUALS AND FAMILIES REGARDLESS OF AGE, GENDER, RACE, ETHNICITY, ABILITY, RELIGION OR ECONOMIC CIRCUMSTANCES. OUR COMMITMENT TO DIVERSITY IS REFLECTED IN THE DEMOGRAPHIC MAKE-UP OF OUR VOLUNTEERS, MEMBERS, PROGRAM PARTICIPANTS AND STAFF. OUR COMMITMENT TO PROVIDING ACCESS TO YMCA SERVICES TO ALL WHO DESIRE IT, REGARDLESS OF THEIR ABILITY TO PAY, IS REFLECTED IN OUR FUNDRAISING ACTIVITIES AND FINANCIAL ASSISTANCE POLICY. WITHIN THE AVAILABLE RESOURCES OF THE ORGANIZATION, YMCA BUFFALO NIAGARA WILL PROVIDE SERVICES TO ANY YOUTH, SENIOR, ADULT OR FAMILY WHO DESIRES TO PARTICIPATE IN YMCA PROGRAMMING, REGARDLESS OF THEIR ABILITY TO PAY THE ASSOCIATED MEMBERSHIP OR PROGRAM FEE. TOWARD THAT END, YMCA BUFFALO NIAGARA CONDUCTS AN ANNUAL CAMPAIGN TO RAISE FUNDS TO PROVIDE FINANCIAL ASSISTANCE TO THOSE WHO WOULD OTHERWISE BE UNABLE TO AFFORD YMCA SERVICES. THESE FUNDS, ALONG WITH THE PROCEEDS FROM VARIOUS SPECIAL EVENTS AND GRANTS FROM LOCAL GOVERNMENT SOURCES, ENABLE YMCA BUFFALO NIAGARA TO MAKE MEMBERSHIP AND PROGRAMS AFFORDABLE FOR ALL WHO DESIRE THEM. IN ADDITION, YMCA BUFFALO NIAGARA UTILIZES INCOME FROM ITS ENDOWMENT FUND TO UNDERWRITE THE DELIVERY OF PROGRAM SERVICES. PROVIDING FINANCIAL ASSISTANCE FOR THOSE IN NEED CONTINUES TO BE A PRIORITY OF THE YMCA MOVEMENT. IN 2023, YMCA BUFFALO NIAGARA PROVIDED $1,259,832 IN DIRECT FINANCIAL ASSISTANCE TO ENABLE INDIVIDUALS AND FAMILIES TO PARTICIPATE IN YMCA PROGRAMS AND SERVICES WHO OTHERWISE COULD NOT AFFORD TO DO SO. 40% OF THESE AWARDS WERE PROVIDED TO FAMILIES NEEDING CHILD CARE FOR THEIR SCHOOL AGE CHILDREN. THESE CHILDREN WERE ABLE TO ATTEND YMCA BEFORE AND AFTER SCHOOL PROGRAMS OR YMCA SUMMER CAMP BECAUSE OF THE GENEROSITY OF YMCA DONORS. ANOTHER 57% WAS AWARDED SO THAT INDIVIDUALS AND FAMILIES COULD ENJOY THE BENEFITS OF YMCA MEMBERSHIP AND THE REMAINING 3% WAS AWARDED FOR OTHER PROGRAMS SUCH AS SWIM LESSONS OR YOUTH SPORTS. FINANCIAL ASSISTANCE IS MADE POSSIBLE THROUGH THE GENEROSITY OF THECOMMUNITY, PEOPLE HELPING PEOPLE. TO ENSURE THE RESOURCES ARE AVAILABLE FOR THOSE IN NEED, YMCA BUFFALO NIAGARA CONDUCTS AN ANNUAL CAMPAIGN. $545,302 WAS RAISED IN 2023 THROUGH THE ANNUAL CAMPAIGN TO MAKE SURE THAT YMCA SERVICES ARE AFFORDABLE TO ALL. IN ADDITION, SCHOLARSHIP FUNDS ARE ALSO RAISED FROM SPECIAL EVENTS SUCH AS THE ANNUAL THANKSGIVING DAY TURKEY TROT. THE 128TH ANNUAL TURKEY TROT, THE LONGEST CONSECUTIVELY RUN FOOT RACE IN NORTH AMERICA, EVENT PROVIDED OVER $375,000 TO UNDERWRITE URBAN PROGRAMS AND PROVIDE FINANCIAL ASSISTANCE TO CHILDREN AND FAMILIES. IN ADDITION TO THESE ANNUAL FUND RAISING ACTIVITIES, YMCA BUFFALO NIAGARA IS WORKING TO ENSURE THE AVAILABILITY OF RESOURCES TO FULFILL ITS MISSION IN THE FUTURE THROUGH THE ESTABLISHMENT OF ITS "HERITAGE SOCIETY." THIS INITIATIVE IS COMPRISED OF INDIVIDUALS WHO HAVE SHOWN THEIR COMMITMENT TO THE MISSION OF THE YMCA BY MAKING AN OUTRIGHT OR PLANNED GIFT TO THE YMCA'S ENDOWMENT FUND. BY CONTRIBUTING TO THE YMCA'S ENDOWMENT FUND, THESE INDIVIDUALS ARE ENSURING THAT FUTURE GENERATIONS WILL BE ABLE TO BENEFIT FROM YMCA PROGRAMS AND SERVICES. "WE'RE FOR YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY." FORM 990, PART III, LINE 4A YOUTH DEVELOPMENT OUR YMCA IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. WE BELIEVE THAT ALL KIDS DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THAT IS 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 SCHOOL AGE CHILD CARE, SUMMER CAMP AND PRESCHOOL EDUCATION, OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL AND EMOTIONAL GROWTH. IN 2023, YMCA BUFFALO NIAGARA PROVIDED $534,772 IN FINANCIAL ASSISTANCE TO FAMILIES TO ENABLE CHILDREN TO PARTAKE IN YOUTH DEVELOPMENT PROGRAMS WHO OTHERWISE MAY NOT HAVE BEEN ABLE TO AFFORD TO PARTICIPATE. SCHOOL AGE CHILD CARE CONSISTS OF BEFORE AND AFTER SCHOOL PROGRAMS, AS WELL AS VACATION CLUBS OFFERED DURING SCHOOL HOLIDAY PERIODS. THE GOALS OF THE PROGRAM ARE TO PROVIDE SAFE, AFFORDABLE, QUALITY SUBSTITUTE PARENTAL CARE FOR SCHOOL AGE CHILDREN OF WORKING PARENTS AND TO PROVIDE POSITIVE PHYSICAL, SOCIAL AND EDUCATIONAL EXPERIENCES FOR THE CHILDREN. PROGRAMS ARE OFFERED AT YMCA FACILITIES AND IN DOZENS OF SCHOOLS THROUGHOUT ERIE AND NIAGARA COUNTIES. THROUGHOUT THE PANDEMIC THE YMCA HAS WORKED WITH AREA SCHOOL DISTRICTS TO ACCOMMODATE THE EVOLVING NEEDS OF STUDENTS AND TEACHERS, ESTABLISHING VIRTUAL LEARNING CENTERS AS SCHOOLS ADOPTED REMOTE LEARNING AND RETURNING TO IN-PERSON PROGRAMMING AS SCHOOLS REOPENED. SUMMER CAMPING PROGRAMS INCLUDE DAY AND RESIDENT CAMPING, AS WELL AS FAMILY CAMPING, OUTDOOR EDUCATION PROGRAMS, LEADERS/COUNSELORS IN TRAINING AND SPECIALTY CAMPS & TRIPS. RESIDENT CAMPING IS OFFERED AT YMCA BUFFALO NIAGARA'S CAMP WEONA AND CAMP KENAN WHILE DAY CAMP IS OFFERED AT THE SIX FULL FACILITY BRANCHES, THREE YMCA-OWNED DAY CAMP SITES AND SEVERAL COMMUNITY BASED LOCATIONS. EACH CAMP PROGRAM IS DESIGNED TO FOSTER THE PHYSICAL, INTELLECTUAL, SOCIAL AND SPIRITUAL GROWTH OF THE CHILDREN PARTICIPATING. YMCA CAMP PROGRAMS ALSO MEET THE NEEDS OF PARENTS WHO ARE LOOKING FOR A SAFE, CONVENIENT AND AFFORDABLE FORM OF CHILD CARE WHILE SCHOOL IS NOT IN SESSION. PRESCHOOL EDUCATION PROGRAMS ARE OPERATED IN PARTNERSHIP WITH SIX LOCAL SCHOOL DISTRICTS. THESE PROGRAMS ARE DESIGNED TO ENHANCE THE SOCIAL, EMOTIONAL, PHYSICAL AND COGNITIVE SKILLS OF PRESCHOOL CHILDREN. IN ADDITION, PRESCHOOL SPORTS, AQUATICS AND PARENT/CHILD PROGRAMS ARE OFFERED TO HELP BUILD SELF-ESTEEM, VALUES, PLAY SKILLS AND FAMILY BONDING. FORM 990, PART III, LINE 4B HEALTHY LIVING THE YMCA IS COMMITTED TO IMPROVING AMERICA'S HEALTH, COMMUNITY BY COMMUNITY. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH AND FOSTER CONNECTIONS THROUGH FITNESS, SPORTS, FUN AND SHARED INTERSTS. AS A RESULT, OVER 45,000 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 STRUGGLE WITH WORK/LIFE BALANCE AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE AND OPEN TO PEOPLE OF ALL FAITHS, BACKGROUNDS, ABILITIES AND INCOME LEVELS. IN 2023, YMCA BUFFALO NIAGARA PROVIDED OVER $725,000 IN FINANCIAL ASSISTANCE TO PEOPLE WHO OTHERWISE MAY NOT HAVE BEEN ABLE TO AFFORD TO PARTICIPATE IN HEALTHY LIVING ACTIVITIES. HEALTHY LIVING PROGRAMS INCLUDE FITNESS CLASSES, STRENGTH TRAINING, PRE AND POST-NATAL EXERCISE, FITNESS TESTING, LIFESTYLE ASSESSMENT, STRESS MANAGEMENT, HEALTH EDUCATION, NUTRITION EDUCATION, DISEASE PREVENTION, PERSONAL TRAINING, SELF-DEFENSE AND FAMILY RECREATIONAL OPPORTUNITIES. PROGRAMS ARE OFFERED AT THE SIX YMCA FULL FACILITY BRANCHES IN THE BUFFALO-NIAGARA AREA, AS WELL AS IN VARIOUS COMMUNITY-BASED LOCATIONS. FORM 990, PART III, LINE 4C SOCIAL RESPONSIBILITY OUR 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 170 YEARS. YMCA PROGRAMS, SUCH AS THE SENIOR CITIZEN CENTER, Y ON THE FLY, THE TOGETHERHOOD VOLUNTEER INITIATIVE, RESPITE PROGRAM, AND CPR & FIRST AID TRAINING, ARE EXAMPLES OF HOW WE DELIVER TRAINING, RESOURCES AND SUPPORT THAT EMPOWER OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS AND OVERCOME OBSTACLES. IN 2023 WE ENGAGED 503 YMCA MEMBERS, PARTICIPANTS AND VOLUNTEERS IN ACTIVITIES THAT STRENGTHEN OUR COMMUNITY AND PAVE THE WAY FOR FUTURE GENERATIONS TO THRIVE. FORM 990, PART VI, SECTION A, LINE 4 RETURN FORM 990, PART VI, SECTION A, LINE 4 YMCA BUFFALO NIAGARA HAS RESTATED ITS CERTIFICATE OF INCORPORATION UNDER SECTION 805 OF THE NEW YORK STATE NOT-FOR PROFIT CORPORATION LAW. THIS WAS DONE TO OMIT OUTDATED PROVISIONS AND INCORPORATE VARIOUS AMENDMENTS THAT HAD BEEN FILED OVER THE YEARS. THE NEW YORK STATE ATTORNEY GENERAL APPROVED THE RESTATEMENT ON MARCH 28, 2024 AND THE RESTATED CERTIFICATE WAS FILED WITH THE NEW YORK STATE DEPARTMENT OF STATE ON APRIL 4, 2024. FORM 990, PART VI, SECTION B, LINE 11B PROCESS FOR BOARD REVIEW OF FORM 990 THE 990 IS PROVIDED IN DRAFT FORM TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C IN ACCORDANCE WITH THE YMCA'S CONFLICT OF INTEREST POLICY, EACH DIRECTOR, OFFICER, TRUSTEE, KEY EMPLOYEE AND MEMBER OF A COMMITTEE OF THE ORGANIZATION SHALL PRIOR TO HIS OR HER INITIAL ELECTION OR APPOINTMENT AND THEREAFTER ANNUALLY SIGN AND SUBMIT TO THE SECRETARY OF THE ORGANIZATION A STATEMENT A.WHICH AFFIRMS SUCH PERSON: I.HAS RECEIVED A COPY OF THIS CONFLICTS OF INTEREST POLICY, II.HAS READ AND UNDERSTANDS THE POLICY, III.HAS AGREED TO COMPLY WITH THE POLICY, AND IV.UNDERSTANDS THAT THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. B.IN WHICH STATEMENT, SUCH PERSON HAS IDENTIFIED ANY ENTITY OF WHICH SUCH PERSON IS AN OFFICER, DIRECTOR, TRUSTEE, MEMBER, OWNER (EITHER AS A SOLE PROPRIETOR OR A PARTNER), OR EMPLOYEE AND WITH WHICH THE ORGANIZATION HAS A RELATIONSHIP, AND ANY TRANSACTION IN WHICH THE ORGANIZATION IS A PARTICIPANT AND IN WHICH THE PERSON MIGHT HAVE A CONFLICTING INTEREST. C.THE SECRETARY SHALL PROVIDE A COPY OF ALL COMPLETED STATEMENTS TO THE CHAIR OF THE EXECUTIVE COMMITTEE. TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH ITS CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: A.WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARM'S LENGTH BARGAINING. B.WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT OF THE ORGANIZATION CONFORM TO THE ORGANIZATION'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMPENSATION COMMITTEE IS CHARGED BY THE BOARD OF DIRECTORS WITH THE RESPONSIBILITY TO DETERMINE THE COMPENSATION OF THE CEO AND KEY EMPLOYEES OF YMCA BUFFALO NIAGARA. THE EXECUTIVE COMPENSATION COMMITTEE SHALL BE COMPRISED OF THE CURRENT AND IMMEDIATE PAST CHAIRS OF THE BOARDS OF DIRECTORS AND TRUSTEES. THIS COMMITTEE MAY CHOOSE TO INCLUDE, AT THEIR DISCRETION, OTHER MEMBERS OF THESE BOARDS AND/OR INDIVIDUALS FROM OUTSIDE THE ORGANIZATION TO PROVIDE EXPERTISE WHEN NECESSARY. THE PURPOSE OF THIS COMMITTEE IS TO: APPROVE THE ANNUAL PERFORMANCE STANDARDS OF THE PRESIDENT/CEO. DETERMINE APPROPRIATE PERFORMANCE MEASURES AND ESTABLISH CRITERIA FOR ANY INCENTIVE-BASED COMPENSATION. CONDUCT THE ANNUAL PERFORMANCE APPRAISAL FOR THE PRESIDENT/CEO. DETERMINE THE TOTAL COMPENSATION PACKAGE FOR THE PRESIDENT/CEO. ANNUALLY REVIEW, AND APPROVE ANY CHANGE TO, THE TOTAL COMPENSATION OF THE PRESIDENT/CEO AND OTHER KEY EMPLOYEES AS DEFINED BY THE IRS AS THOSE WHO EARN A TOTAL COMPENSATION OF $150,000 OR MORE. ASSIST THE BOARD AND SENIOR MANAGEMENT IN SUCCESSION PLANNING FOR THE POSITION OF PRESIDENT/CEO. DETERMINING REASONABLE COMPENSATION: BEFORE ANY CHANGE TO THE COMPENSATION OF THE PRESIDENT/CEO AND OTHER KEY EMPLOYEES AS DEFINED ABOVE IS MADE, THE EXECUTIVE COMPENSATION COMMITTEE MUST DETERMINE THAT IT IS REASONABLE AND THAT EXCESS BENEFIT TRANSACTIONS HAVE NOT OCCURRED. TO DO THIS, THE EXECUTIVE COMPENSATION COMMITTEE WILL OBTAIN COMPARABLE DATA. YMCAS WITH SIMILAR BUDGET SIZES IN LIKE METROPOLITAN AREAS, AND NON-PROFITS OF SIMILAR SIZE AND SCOPE WITHIN THE BUFFALO NIAGARA REGION WILL BE USED AS A BASIS FOR COMPARISON, ALONG WITH ANY OTHER RELEVANT DATA. RECUSAL: MEMBERS OF THE EXECUTIVE COMPENSATION COMMITTEE HAVING A CONFLICT OF INTEREST WITH RESPECT TO A COMPENSATION ARRANGEMENT UNDER REVIEW SHALL BE EXCLUDED FROM THE EXECUTIVE COMPENSATION COMMITTEE'S DISCUSSION AND DETERMINATION FOR THAT PARTICULAR EMPLOYEE. WRITTEN REPORT: ONCE THE EXECUTIVE COMPENSATION COMMITTEE HAS DETERMINED THE COMPENSATION, OR CHANGE IN COMPENSATION FOR THE PRESIDENT/CEO OR OTHER KEY EMPLOYEES, THE EXECUTIVE COMPENSATION COMMITTEE WILL PREPARE A WRITTEN REPORT DOCUMENTING ITS DECISION. THE WRITTEN REPORT WILL STATE THE TERMS OF THE PROPOSED COMPENSATION, THE IDENTITY AND SOURCE OF THE COMPARABILITY DATA ON WHICH THE EXECUTIVE COMPENSATION COMMITTEE RELIED, THE MEMBERS OF THE EXECUTIVE COMPENSATION COMMITTEE WHO WERE PRESENT FOR DISCUSSION AND DEBATE, THE IDENTITY OF THE MEMBERS THAT APPROVED THE COMPENSATION, THE IDENTITY OF THE MEMBERS WHO OPPOSED THE COMPENSATION, AND THE IDENTITY OF ANY MEMBER WHO RECUSED HIM/HERSELF BECAUSE OF A CONFLICT OF INTEREST. THIS WRITTEN REPORT WILL BE KEPT ON FILE IN THE HUMAN RESOURCES DEPARTMENT AT YMCA BUFFALO NIAGARA'S ASSOCIATION OFFICE. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS OF YMCA BUFFALO NIAGARA ARE MADE AVAILABLE TO THE PUBLIC IN THE FOLLOWING WAYS: ON THE PUBLIC DISCLOSURE PAGE OF YMCA BUFFALO NIAGARA'S WEBSITE AT WWW.YMCABUFFALONIAGARA.ORG BY VISITING THE YMCA ASSOCIATION'S OFFICES AT 301 CAYUGA ROAD, SUITE 100, BUFFALO, NY 14225 DURING REGULAR BUSINESS HOURS HARD COPIES WILL BE PROVIDED UPON REQUEST OVER THE PHONE, IN WRITING OR VIA EMAIL FORM 990, PART XI, LINE 9: CHANGE IN FAIR VALUE OF INTEREST RATE SWAP -78,100. FORM 990; PART XII; LINE 2C THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.