2024-12-18T08:30:31+00:00 2024-08-31 881478669 CBIZ Advisors LLC 53 State Street Boston MA 02109 990 2023-09-01 020222250 Young Men's Christian Association of Greater Nashua YOUN 6035981533 10 COTTON ROAD 1 NASHUA NH 03063 Cynthia McNickle Chief Financial Officer 6035981533 2024-12-18 true Kristen Cummings P01510495 6178075000 2024-12-18 2023 2024-10-15 13:58:12Z MICHAEL LACHANCE 10 COTTON ROAD 1 NASHUA NH 03063 24151899 false X WWW.NMYMCA.ORG X 1887 NH THE YMCA OF GREATER NASHUA IS COMMITTED TO INSTILLING VALUES AND FOSTERING LIFELONG PERSONAL GROWTH BY PROMOTING A HEALTHY SPIRIT, MIND, AND BODY FOR ALL. THE Y FOCUSES ON THREE KEY AREAS: 1. YOUTH DEVELOPMENT: NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. 2. HEALTHY LIVING: IMPROVIONG THE NATION'S HEALTH AND WELL-BEING. 3. SOCIAL RESPONSIBILITY: GIVING BACK AND SUYPPORTING THE COMMUNITY. DURING THE PAST YEAR, THE YMCA SERVED 48,000 AREA RESIDENTS AND PROVIDED MORE THAN $900,000 IN FINANCIAL ASSISTANCE TO REDUCE THE FINANCIAL BARRIER TO THOSE IN NEED. 24 24 727 263 0 0 1791385 1575357 13523996 15418817 244271 579203 222354 225840 15782006 17799217 745665 999620 0 9880795 10745332 0 589064 5169508 5248099 15795968 16993051 -13962 806166 27639477 28664467 12868119 12774434 14771358 15890033 X To instill values and provide opportunities for lifelong personal growth and the development of a healthy spirit, mind, and body for all. false false 6735267 493651 5710818 Child Care: The YMCA offers comprehensive child care services, including the Early Education Center at the Merrimack Y. The center cares for over 300 children daily, with 70 full-time educators providing care for children as young as six weeks. YMCA also runs before- and after-school programs across multiple locations, serving over 270 children. Approximately 25% of families receive subsidized child care, helping parents stay employed while ensuring children are in a safe, supportive environment. These combined programs creates the largest child care center in the State of New Hampshire and the largest YMCA site in the United States. 6508216 399332 7753542 Youth, Wellness and Family Services: The YMCA is a leader in youth programming, helping children engage in activities like basketball, gymnastics, arts, and swimming. All programs emphasize the Y's core values of caring, honesty, respect, and responsibility. The YMCA opened a Well-Being Center in 2024, offering mindfulness and mental health programs. The YMCA provides a full array of chronic disease prevention and intervention programs at no cost to participants while they deal with significant medical issues and expenses. We have programs for all ages and experience levels throughout all of our branches. 1097967 106637 1641008 Camps: The YMCA served more than 1,800 youth during the summer of 2024 through day camps, offering activities that foster teamwork, leadership, and confidence. Camps run across three locations, providing over 5,500 camper weeks. 382839 0 313449 Educational Programs: The YMCA partners with local school districts to offer a variety of educational programs. A summer program is offered for grades 1-8 to help them start the next school year ahead academically. These 350 children were identified by the school district as having their math or reading skills below grade level. An in-school program is offered to aid children in kindergarten and Grades 1 and 5 to develop a sense of personal enrichment and achievement by meeting academic and social needs. The program provides challenging psychology-infused curriculum that targets strengths and positive attributes of the students. 382839 313449 14724289 true true false false false false false false true true false false false true true true false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false true 45 0 true 727 true false false false false false false false false false false false false X 24 24 false false true false true true true true true false true true true true true true true true true true false NH X X MICHAEL LACHANCE 6035981533 10 COTTON ROAD 1 NASHUA NH 03063 DEBORAH NOVOTNY SECRETARY 2.0 X X 0 0 0 JOHN OLSON TREASURER 2.0 X X 0 0 0 JOSEPH THOMAS VICE CHAIR 3.0 X X 0 0 0 JOY DEVINS CVO 4.0 X X 0 0 0 ALIX GRAY BOARD OF DIRECTORS 2.0 X 0 0 0 AMIR TOOSI BOARD OF DIRECTORS 2.0 X 0 0 0 ANDY WHIGHAM PAST CVO 3.0 X 0 0 0 ANGELA ROMILLA TERMED IN FY24 0.0 X 0 0 0 ANNE CUSHING BOARD OF DIRECTORS 1.0 X 0 0 0 CAMILLE PATTISON TERMED IN FY24 0.0 X 0 0 0 CHARLES DOBENS BOARD OF DIRECTORS 2.0 X 0 0 0 COLE PERREAULT BOARD OF DIRECTORS 1.0 X 0 0 0 ERIC GRAY BOARD OF DIRECTORS 2.0 X 0 0 0 GREGG GORDON BOARD OF DIRECTORS 2.0 X 0 0 0 HELEN PRINCIPIO TERMED IN FY24 0.0 X 0 0 0 JAMES POIRIER BOARD OF DIRECTORS 2.0 X 0 0 0 KYLE MORSE BOARD OF DIRECTORS 3.0 X 0 0 0 KYLE SCHNECK TERMED IN FY24 0.0 X 0 0 0 LYDIA FOLEY BOARD OF DIRECTORS 2.0 X 0 0 0 MADELINE FITTS BOARD OF DIRECTORS 1.0 X 0 0 0 MARNIE GORDON BOARD OF DIRECTORS 2.0 X 0 0 0 MARTHA HART BOARD OF DIRECTORS 1.0 X 0 0 0 PATTY BURNS BOARD OF DIRECTORS 2.0 X 0 0 0 PETER LAQUERRE BOARD OF DIRECTORS 3.0 X 0 0 0 REBECCA SARTOR BOARD OF DIRECTORS 1.0 X 0 0 0 ROB PRUNIER BOARD OF DIRECTORS 2.0 X 0 0 0 ROSMERY TORRES BOARD OF DIRECTORS 1.0 X 0 0 0 STEVE LYNN TERMED IN FY24 0.0 X 0 0 0 SUSAN WHITTEMORE BOARD OF DIRECTORS 2.0 X 0 0 0 CYNTHIA MCNICKLE CFO 40.0 X 129032 0 31360 JOSEPH MANZOLI COO 40.0 X 147922 0 19874 MICHAEL LACHANCE CEO 40.0 X 213780 0 41769 490734 0 93003 3 false true false City Wide Facility Solutions 9 Cedarwood Drive Unit 1 Bedford NH 03110 CLEANING SERVICES 279330 Denron Hall Plumbing & HVAC 17 Progress Ave Nashua NH 03062 Plumbing and HVAC Services 153298 2 0 0 0 0 166744 1408613 13288 1575357 Membership Revenue 713940 6297935 6297935 Childcare Revenue -- Infant/Toddler/Preschool 624410 4673040 4673040 Day Camp Revenue 624410 1641008 1641008 Childcare Revenue -- School Age 624410 1351227 1351227 Resident Camp Revenue 0 0 1455607 1455607 0 0 15418817 389533 389533 137557 137557 0 137557 137557 6535102 7250 6352682 182420 7250 189670 189670 VENDING REVENUE 900099 9770 9770 OTHER INCOME 900099 78513 78513 0 0 0 0 88283 17799217 15418817 0 805043 0 0 999620 999620 0 0 640973 241650 239784 159539 8313740 7544584 491981 277175 458102 414936 39177 3989 586417 509755 60106 16556 746100 653328 59940 32832 8785 0 8785 0 28541 0 28541 0 22971 0 22971 0 541211 406592 114274 20345 102667 55121 43508 4038 23275 6662 16059 554 314344 217202 86274 10868 1102762 982644 116085 4033 171203 151197 17245 2761 29957 6236 15043 8678 390220 390220 0 0 249582 206349 31459 11774 1009319 993774 14834 711 217130 201188 11814 4128 SUPPLIES 631840 597371 30600 3869 BAD DEBT EXPENSE 118401 5996 101021 11384 MERCHANT FEES 261642 137467 110337 13838 Small Equipment 22774 1622 19238 1914 1475 775 622 78 16993051 14724289 1679698 589064 1968140 2538664 4303228 0 141531 145765 217590 254939 0 0 0 0 116639 117879 27808516 11527978 16577494 16280538 3387118 8356013 0 0 927737 970669 27639477 28664467 413261 675154 441606 610576 10776028 10179401 0 0 16290 0 23852 0 1197082 1309303 12868119 12774434 12757519 13797349 2013839 2092684 14771358 15890033 27639477 28664467 806166 312509 0 X false true X true false X 3266265 4244881 3877730 2757956 1575357 15722189 9376632 9070328 11491719 13523996 15418817 58881492 142544 195927 258867 108172 88283 793793 0 0 12785441 13511136 15628316 16390124 17082457 75397474 0 0 0 38140 73982 112122 0 0 0 0 0 0 0 0 0 38140 73982 112122 75285352 114124 108627 219429 387360 527090 1356630 0 114124 108627 219429 387360 527090 1356630 0 0 0 0 0 0 0 12899565 13619763 15847745 16777484 17609547 76754104 0.9809 0.9853 0.02 0.01 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3534051 439 598899 0 142200 0 3991189 3362946 2500 306605 0 138000 0 3534051 4093403 8850 -601307 0 138000 0 3362946 3342081 29750 841572 0 120000 0 4093403 3124746 0 337335 0 120000 0 3342081 0.7506 0.1309 0.1185 false false 1125522 1125522 24535616 9496268 15039348 32220 11277 20943 2059128 1974351 84777 56030 46082 9948 16280538 OTHER LIABILITIES 82823 DUE TO GROUPS AND CLUBS 64463 OPERATING LEASE LIABILITY - CURRENT 84169 FINANCE LEASE LIABILITY - CURRENT 172030 OPERATING LEASE LIABILITY 627677 FINANCE LEASE LIABILITY 278141 1309303 X 17099035 312509 9900 -999620 -677211 17776246 22971 0 22971 17799217 15980360 9900 0 9900 15970460 22971 999620 1022591 16993051 Schedule D, Part V PART V, LINE 2 THE DONOR DESIGNATED FUND'S INCOME IS TO BE USED FOR THE GENERAL PURPOSES OF THE ORGANIZATION. THE BOARD DESIGNATED INVESTMENT FUND MAY BE USED AT THE BOARD'S DISCRETION AND IS NOT SUBJECT TO THE NEW HAMPSHIRE UNIFORM PRUDENT MANAGMENT OF INSTITUTIONAL FUND ACT. Schedule D, Part V, Line 4 Intended uses of endowment funds THE DONOR DESIGNATED FUND'S INCOME IS TO BE USED FOR THE GENERAL PURPOSES OF THE ORGANIZATION. THE BOARD DESIGNATED INVESTMENT FUND MAY BE USED AT THE BOARD'S DISCRETION AND IS NOT SUBJECT TO THE NEW HAMPSHIRE UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The YMCA accounts for uncertain tax provisions under FASB ASC 740, Income Taxes, which provides a framework for how entities should recognize, measure, present, and disclose uncertain tax positions in their financial statements. The YMCA may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. Management has reviewed the YMCA's reporting and believes they have not taken tax positions that are more likely than not to be determined to be incorrect by the IRS and, therefore, no adjustments or disclosures are required. The YMCA is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods pending or in progress. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Financial Aid - -999620 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Financial Aid - 999620 true FINANCIAL ASSISTANCE TO PARTICIPATE IN THE YMCA PROGRAMS AT REDUCED COSTS. 1113 999620 FMV Reduction in service price Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. THE YMCA HAS A FORMAL PROCESS FOR FINANCIAL ASSISTANCE. THE INDIVIDUAL WILL COMPLETE AN APPLICATION FOR FINANCIAL ASSISTANCE. THE APPLICATION HAS THE YMCA CRITERIA FOR ELIGIBILITY TO RECEIVE FINANCIAL ASSISTANCE. THE YMCA DIRECTORS WILL REVIEW THE APPLICATION FOR FINANCIAL ASSISTANCE. IF APPROVED, FINANCIAL ASSISTANCE WILL BE GIVEN. REPORTS CAN BE PRODUCED AT ANY TIME WHICH WILL SHOW THE AMOUNT OF FINANCIAL ASSISTANCE GIVEN AND TO WHOM IT WAS GIVEN. X X X X false false false false false false false true false CYNTHIA MCNICKLE CFO 128599 0 0 0 433 0 16008 0 15352 0 160392 0 0 0 MICHAEL LACHANCE CEO 212898 0 0 0 882 0 26417 0 15352 0 255549 0 0 0 JOSEPH MANZOLI COO 147742 0 0 0 180 0 17946 0 1928 0 167796 0 0 0 Schedule J, Part I, Line 7 Non-fixed payments The CEO received a discretionary bonus during the year, which was approved by the board. Schedule J, Part I, Line 3 PART I, LINE 3: THE CEO AND COO SALARY IS REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE AND APPROVED BY THE COMPLETE BOARD OF DIRECTORS. SALARY IS COMPARED TO INDUSTRY STANDARDS AND COMPARABLE YMCA'S AND OTHER COMPARABLE ORGANIZATIONS. A NEW HAMPSHIRE HEALTH AND EDUCATION FACILITIES AUTHORITY 020279866 000000000 2015-05-19 9200000 TO FUND REFINANCE OF DEBT AND CAPITAL IMPROVEMENTS false false false B NEW HAMPSHIRE HEALTH AND EDUCATION FACILITIES AUTHORITY 020279866 000000000 2019-05-01 5200000 TO FUND PURCHASE OF SPORTS FACILITY. false false false A 3313192 0 9200000 0 0 0 114193 0 0 3376134 5709673 0 2019 true false true true B 708039 0 5200000 0 0 0 14428 0 0 5185572 0 0 2019 false 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 true false false false false false false B false false true true true false false false false A true B true Schedule K, Part II, Line 11 Series 2015 The other spent proceeds of $5,709,673 were used to refund a prior bond issued in 2010. Schedule K, Part IV, Line 2c COLUMN A Issuer name: NEW HAMPSHIRE HEALTH AND EDUCATION FACILITIES AUTHORITY The calculation for computing no rebate due was performed on 04/15/2024 Schedule K, Part IV, Line 2c COLUMN B Issuer name: NEW HAMPSHIRE HEALTH AND EDUCATION FACILITIES AUTHORITY The calculation for computing no rebate due was performed on 03/25/2024 Form 990, Part III, Line 4d Description of other program services (Expenses $ 382,839 including grants of $ 0)(Revenue $ 313,449) Educational Programs: The YMCA partners with local school districts to offer a variety of educational programs. A summer program is offered for grades 1-8 to help them start the next school year ahead academically. These 350 children were identified by the school district as having their math or reading skills below grade level. An in-school program is offered to aid children in kindergarten and Grades 1 and 5 to develop a sense of personal enrichment and achievement by meeting academic and social needs. The program provides challenging psychology-infused curriculum that targets strengths and positive attributes of the students. Form 990, Part VI, Line 4 Significant changes to organizational documents During fiscal year ending August 31, 2024, several changes were made to the Constitution and the By-Laws. Some of the changes made to the two documents include, but are not limited to, restructuring the format of the documents for easier interpretation and the lowering of the minimum age of a Board member from 21 to 18. In addition, the requirement that the Y membership must approval all Board members and that all terms end at the annual meeting was removed. Board members may now be elected at any time during the year by the Board with their terms ending three years from the date of election. Form 990, Part VI, Line 6 Classes of members or stockholders THE YMCA HAS MEMBERS WHO PAY DUES. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body Our organization is a public charity open to all without regard to ability to pay. Our members have the right to elect members of the board, but do not receive any distributions of income or assets from the organization. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders MEMBERS VOTE AT THE ANNUAL MEETING. Form 990, Part VI, Line 11b Review of form 990 by governing body A JOINT AUDIT COMMITTEE AND FINANCE COMMITTEE MEETING IS HELD WITH THE AUDITORS AND TAX ACCOUNTANTS TO REVIEW THE FORM 990. THE AUDIT COMMITTEE WILL THEN FORWARD THE FORM 990 TO THE BOARD OF DIRECTORS FOR FINAL REVIEW AND APPROVAL PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy At a minimum annually, the CFO, in conjunction with the Audit Committee, sends a questionnaire to all directors and officers of the organization. The questionnaire makes inquiries into potential conflicts and compliance with the Conflict of Interest policy. The information is then discussed with the Audit Committee to detemine if a conflict of interest exists. Throughout the year as contracts or transactions are entered into, any potential conflicts of interest are noted and a determination is made by the CFO and CEO, in conjunction with the Chairman of the Audit Committee. Anyone who is determined to have a conflict of interest is not allowed to vote on any matteres involving the related conflict of interest. The CEO and the CFO attend all Board meetings to ensure compliance with the guidelines. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Chief Human Resources Officer (CHRO) works with the Executive Committee of the Board of Directors to recommend the CEOs compensation. The CHRO gathers salary data from various sources including guidelines issued annually by Y-USA. On occasion, the Executive Committee will engage an independent compensation consultant to provide other market data, which was done in the current fiscal year. The Executive Committee then recommends to the Board of Directors the proposed annual compensation of the CEO for its approval. A Salary Administration Plan was put together by a consultant from Y-USA including a salary range for every position in the organization. The CEO and the CHRO are responsible for ensuring compliance with the Salary Administration Plan. Annually, during the budget process the Board of Directors approves the annual merit pool. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE BOARD MUST APPROVE THE BUDGET WHICH INCLUDES COMPENSATION FOR ALL LEVELS OF MANAGEMENT. COMPENSATION IS COMPARED TO NATIONAL GUIDANCE. Form 990, Part VI, Line 19 Required documents available to the public The YMCA makes available to the public all documents, policies and financal statements to those requesting them. In addition, the YMCA provides summarized financial information, donor information and community benefit information to all attending the annual meting. The YMCA also publishes the Form 990 on its website. The members handbook of rules and regulations are also disclosed on the website. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Revenue - Total Revenue: 1455607, Related or Exempt Function Revenue: 1455607, 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: ;