2025-06-13T15:46:57+00:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 293 eisenhower parkway 2ND FLOOR Livingston NJ 070391711 990 2023-01-01 221487393 YMCA of Westfield NJ YMCA 9082332700 220 Clark St Westfield NJ 070904097 SUSAN MORTON CEO 9082332700 2025-06-13 true true Bridget Hartnett P01429163 9739949494 2025-06-13 2023 2025-03-06 01:10:19Z X WESTFIELD AREA YMCA SUSAN MORTON 220 Clark St Westfield NJ 070904097 13672888 false X WWW.WESTFIELDYNJ.ORG X 1898 NJ The Westfield Area YMCA is a nonprofit human service organization dedicated to developing the full potential of every individual and family in the communities it serves through programs that build healthy spirit, mind and body for all. With a commitment to nurturing the potential of children, promoting healthy living and fostering a sense of social responsibility, the Y ensures that every individual has access to the essentials needed to learn, grow and thrive. The Westfield Area YMCA is one of the largest health and human service organizations in Union County, New Jersey and has proudly served men, women and children of all ages, races, religions, sexual orientations and economic circumstances since 1923. No one who lives or works in the Y's service area of Westfield, Cranford, Garwood or Mountainside and is experiencing a bona fide financial hardship is turned away for inability to pay for YMCA programs, services and memberships. 29 29 528 49 0 0 1648091 1815302 9907021 11028755 258944 460679 85969 60773 11900025 13365509 7700 5100 0 7301875 8775053 0 564690 3387926 3767246 10697501 12547399 1202524 818110 27192632 31168484 5925531 8378546 21267101 22789938 THE WESTFIELD AREA YMCA IS A NONPROFIT HUMAN SERVICE ORGANIZATION DEDICATED TO DEVELOPING THE FULL POTENTIAL OF EVERY INDIVIDUAL AND FAMILY IN THE COMMUNITIES IT SERVES THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. THE YMCA STRENGTHENS THE FOUNDATION OF THE COMMUNITY BY FOCUSING ON THREE KEY AREAS: YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY. false false 8649072 5100 7513597 The Westfield Area YMCA provides a wide range of stimulating, safe, and developmentally appropriate child care programs. Full and half-day early learning programs are available in Westfield and Garwood. All programs offer a well-balanced blend of social interaction and self-discovery through free play, art, music and learning centers. Full-day kindergarten is available in Westfield and expands upon the public school curriculum while following the public school calendar. The school age childcare program provides a fun, active and nurturing learning environment for elementary school students before and after school in Westfield, Cranford, Garwood, and Mountainside. Programs are offered at YMCA facilities and school sites. 756 children were served in 2023. The Westfield Area YMCA provides ACA-accredited summer day camps for children, ages 3-15, for one week or the whole summer. The YMCA summer camps teach positive values, enhance social competencies, increase self-confidence and boost understanding of behavioral boundaries and consequences. An inclusion program for campers with special needs is included. In 2023, the Y provided 894 youth with 3,963 weeks of camp. From basketball to Taekwondo to dance to t-ball, the Westfield Area YMCA youth sports programs offer children of every ability the opportunity to exercise, combat obesity, develop skills and have fun. The Y Flyers Track Club served approximately 550 youth of all abilities. In addition, approximately 340 youth participated in the Taekwondo program, 325 participated in the Y's developmental and competitive Devilfish Swim Team and 190 participated in t-ball. We also provide aquatic lessons for all ages and abilities and in 2023, about 675 children participated each week. All told, the Westfield Area YMCA is proud of its role in helping thousands of area youth develop skills and learn sportsmanship each year. With the growth of the 55+ population, the YMCA has enhanced its programming for seniors, offering a variety of health and wellness programs, including classes for people with special health needs such as arthritis, Parkinson's and osteoporosis. Seniors appreciate the socialization opportunities offered in programs and classes at the Y. 2600664 0 3515158 The Westfield Area YMCA welcomes people of every age, ability and life stage and supports those who need us most. At the Y programs are offered to strengthen people physically while sharpening their minds, helping them achieve wellness in spirit, mind and body. Throughout the year, the Y continued to serve as a food pantry drop-off site, hosted several clothing and hygiene product drives, and put up the angel tree in December so less fortunate children would receive holiday gifts thanks to the generosity of our members. With more than 170 pieces of cardio and strength training equipment, two swimming pools, a double gym, racquetball courts, fitness classes and a free-weight room, the Westfield Area YMCA is a great place for individuals and families to reach and maintain their wellness goals. 11249736 true true false false false false false false true true false false false true true true false false false false false false false true false false false true true false false false false false false false false false false false false false false false false false true 17 0 true 528 true false false false false false true true false false false false false false false false X 29 29 false false false false false false false true true false true true true true true true true true true true false NJ X CHERYL AMATELLI 9082238820 111 Ferris Place WESTFIELD NJ 07090 Darielle Walsh Secretary, Past Chair 6.0 X X 0 0 0 Dominic DiGiorgio Past Chair 6.0 X X 0 0 0 Jane Rey Vice Chair 4.0 X X 0 0 0 John Cronin Past Chair 4.0 X X 0 0 0 Kristy Catlin Vice Chair 4.0 X X 0 0 0 Mark Swingle Past Chair 3.0 X X 0 0 0 Morgan OBrien Treasurer 4.0 X X 0 0 0 Nicholas Dovidio Past Chair 4.0 X X 0 0 0 Peter Burtness Board Chair 4.0 X X 0 0 0 Sheilah OHalloran Past Chair 3.0 X X 0 0 0 Adele Lewis Board Member 2.0 X 0 0 0 Andrea Gretsky Board Member 1.0 X 0 0 0 Blythe Anderson Board Member 1.0 X 0 0 0 Bob John Board Member 1.0 X 0 0 0 Carl Salisbury Board Member 2.0 X 0 0 0 Carolyn Tenney Board Member 1.0 X 0 0 0 Charlie DeAngelis Board Member (thru 6/2023) 1.0 X 0 0 0 Curtis Tao Board Member 1.0 X 0 0 0 Greg Weaver Board Member 1.0 X 0 0 0 Harold Star Board Member (thru 6/2023) 2.0 X 0 0 0 James Ward Board Member 1.0 X 0 0 0 Joe Holleran Board Member 1.0 X 0 0 0 John Skinner Board Member 1.0 X 0 0 0 Kevin Fitzpatrick Board Member 1.0 X 0 0 0 Lisa Gingeleskie Board Member 1.0 X 0 0 0 Mark Grinis Board Member 1.0 X 0 0 0 Mark Rhodes Board Member 1.0 X 0 0 0 Michael Flynn Board Member 1.0 X 0 0 0 Rob Trenery Board Member 1.0 X 0 0 0 Scott Gleason Board Member 1.0 X 0 0 0 William West Board Member 1.0 X 0 0 0 Cheryl Amatelli Chief Financial Officer 55.0 X 143941 0 28803 Clark M Lagemann COO 55.0 X 191819 0 43206 Mark E Elsasser Chief Executive Officer 55.0 X 400321 0 63097 Susan Morton VP of Operations/COO 55.0 X 147455 0 28977 Bonnie Cohen Director of Development and Communications 55.0 X 132732 0 26774 1016268 0 190857 5 false true false 0 100000 0 95394 0 1202948 416960 0 1815302 Youth Development 7338829 7338829 Healthy Living 3689926 3689926 Social Responsibility 0 0 0 0 0 0 11028755 442202 442202 86100 34614 51486 0 51486 51486 243326 0 231549 -6700 11777 6700 18477 18477 44469 95394 47916 -3447 -3447 VENDING MACHINE INCOME & OTHER SM 900099 12734 12734 0 0 0 0 12734 13365509 11028755 0 521452 0 0 5100 5100 0 0 0 0 1047619 927935 57500 62184 0 0 0 0 6258985 5566417 327190 365378 418426 362528 28852 27046 459374 398006 31674 29694 590649 534048 27977 28624 0 0 0 0 0 0 0 0 33651 30835 1072 1744 0 0 0 0 0 0 30042 0 30042 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 692065 658054 34011 0 0 0 0 0 0 0 0 0 161628 95383 66245 0 146908 139211 7697 0 146068 133846 4652 7570 814587 768807 45780 0 196128 185106 11022 0 PROGRAM EXPENSES 463743 461308 2142 293 PROFESSIONAL FEES 277068 265263 6385 5420 BANK CHARGES 284653 260835 9066 14752 Equip't Rental & Maintenance 268741 262100 4263 2378 251964 194954 37403 19607 12547399 11249736 732973 564690 0 0 0 0 300 300 3655555 6750365 719587 341022 514696 6692 0 0 0 0 62079 646641 971 23840 26245397 9750481 15945648 16494916 5998050 6691437 0 0 295746 213271 27192632 31168484 822227 881065 365157 1048979 0 0 0 0 0 0 278883 219343 4263135 6040332 196129 188827 5925531 8378546 X 18354522 19219414 2912579 3570524 21267101 22789938 27192632 31168484 X 818110 693416 11311 X false true X true false X 1317124 2561165 2908686 1648091 1815302 10250368 10508046 4330049 7700999 9907021 11600908 44047023 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11825170 6891214 10609685 11555112 13416210 54297391 58170 74615 63987 68543 60275 325590 183671 1616368 1761950 181500 0 3743489 241841 1690983 1825937 250043 60275 4069079 50228312 265414 292615 355665 336363 528302 1778359 0 0 0 0 0 0 265414 292615 355665 336363 528302 1778359 0 0 0 0 0 0 42326 3730 2601 8530 12734 69921 12132910 7187559 10967951 11900005 13957246 56145671 0.8946 0.8930 0.03 0.03 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - , COLUMN A - 42326.0, COLUMN B - 3730.0, COLUMN C - 2601.0, COLUMN D - 8530.0, COLUMN E - 12734.0, COLUMN F - 69921.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5998050 42687 891713 228732 6703718 6036553 1068833 -1107336 0 5998050 5703034 20700 527781 214962 6036553 5579694 14250 391981 282891 5703034 4603014 492795 776749 292864 0 5579694 0.5168 0.4832 0.0 false false 1900500 1900500 24344897 9750481 14594416 16494916 Custody accounts 188827 188827 X 14079808 693416 5000 45925 744341 13335467 30042 0 30042 13365509 12556971 5000 34614 0 39614 12517357 30042 0 30042 12547399 Schedule D, Part V, Line 4 Intended uses of endowment funds The organization's endowment funds are intended to support financial assistance, i.e., scholarships, provided to those in need of financial support to utilize the services of the organization. These funds help support part of the mission of the organization, i.e., no one experiencing financial hardship will be turned away due to the inability to pay. In addition, the endowment helps support capital project improvements of the organization. Currently, it is assisting the organization to pay down debt related to the acquisition of its Bauer Branch in Westfield. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Organization qualifies as a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code and has been classified as an organization that is not a private foundation under Section 509 (a). Management has evaluated the Organization's tax positions in regard to accounting for uncertainty in income taxes and concluded that the Organization had taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. The Organization's policy is to recognize interest and penalties on unrecorded tax benefits in income tax expense. No interest and penalties were recorded during 2023 and 2022. At December 31, 2023 and 2022, there are no significant income tax uncertainties. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Rent Expense - 34614 Recovery of Bad Debt - 11311 Golf Outing 139863 95394 44469 19743 23933 4240 0 0 139863 95394 44469 19743 23933 4240 47916 -3447 true Education grant for students attending college who participate in the Achievers program 7 5100 Schedule I, Part I, Line 2 Achievers Program Program Description for the Achievers program: College grants are given to students who participate in the program. The persons receiving the grants qualify through a system that tracks community service hours, grade point averages and writing skills. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. THE ACHIEVERS PROGRAM: COLLEGE GRANTS ARE GIVEN TO STUDENTS WHO PARTICIPATE IN THE PROGRAM. THE PERSONS RECEIVING THE GRANTS QUALIFY THROUGH A SYSTEM THAT TRACKS COMMUNITY SERVICE HOURS, GRADE POINT AVERAGE AND WRITING SKILLS. X true true X X X false false false false false false false false false Mark E Elsasser Chief Executive Officer 400321 0 0 0 0 0 39600 0 23497 0 463418 0 0 0 Cheryl Amatelli Chief Financial Officer 143941 0 0 0 0 0 17854 0 10949 0 172744 0 0 0 Clark M Lagemann COO 191819 0 0 0 0 0 24456 0 18750 0 235025 0 0 0 Susan Morton VP of Operations/COO 147455 0 0 0 0 0 18249 0 10728 0 176432 0 0 0 Bonnie Cohen Director of Development and Communications 132732 0 0 0 0 0 16530 0 10244 0 159506 0 0 0 Schedule J, Part I, Line 1a Health or social club dues or initiation fees THE SENIOR VICE PRESIDENT, CLARK LAGEMANN, HAD HIS DUES FOR MEMBERSHIP IN THE ROTARY CLUB OF WESTFIELD, NJ, PAID FOR BY THE YMCA OF WESTFIELD. THESE ARE NOT TREATED AS TAXABLE COMPENSATION ITEMS. Form 990, Part VI, Line 1a Section A. ALL GOVERNING MEMBERS, COMPRISING 26 PERSONS, SERVE INDEPENDENTLY AS UNPAID VOLUNTEERS . THEY ALL WORK AND/OR RESIDE IN THE YMCA'S SERVICE AREA OF WESTFIELD, CRANFORD, MOUNTAINSIDE AND GARWOOD. THEY SERVE FOR 3-YEAR TERMS, RENEWABLE FOR UP TO THREE TERMS. THEY CAN ALSO SERVE THEREAFTER FOR ONE-YEAR TERMS AS LONG AS THEY CHAIR A BOARD COMMITTEE. THE BOARD OF DIRECTORS HAS A NOMINATING COMMITTEE WHICH SUGGESTS POTENTIAL MEMBERS TO THE BOARD. AFTER NOMINATION, THE COMPLETE BOARD IS RESPONSIBLE FOR EVALUATION, REVIEW AND APPROVAL OF EACH CANDIDATE. ANY DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE BOARD OF DIRECTORS DURING BOARD MEETINGS. DURING 2022, 5 FULL BOARD MEETINGS WERE HELD. THE BOARD OF DIRECTORS REPRESENTS ITS MEMBERS AND ITS SERVICE AREA COMMUNITIES IN THE ORGANIZATION'S GOVERNANCE AND THE ELECTION OF ITS BOARD OF DIRECTORS. Form 990, Part VI, Line 11b Review of form 990 by governing body THE ORGANIZATION PROVIDES A DRAFT OF ITS FORM 990 VIA E-MAIL TO EACH BOARD MEMBER PRIOR TO ITS FILING WITH THE IRS. BOARD MEMBERS ARE ENCOURAGED TO COMMENT PRIOR TO THE FILING. BOARD MEMBERS THEN RECEIVE THE FINAL VERSION SUBMITTED TO THE IRS AND CAN REVIEW IT AND ASK QUESTIONS AT ANY TIME THEREAFTER. Form 990, Part VI, Line 12c Conflict of interest policy EACH MEMBER OF THE BOARD OF DIRECTORS COMPLETES AND SIGNS A CONFLICT OF INTEREST POLICY STATEMENT EACH YEAR TO ASSURE COMPLIANCE WITH THE POLICY. THE FULL BOARD DISCUSSES AND REVIEWS ANY POTENTIAL CONFLICT. THE BOARD MUST APPROVE ANY CONFLICT. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE WESTFIELD AREA YMCA USES COMPARATIVE SALARY DATA AS COMPILED BY THE YMCA OF THE USA AND THE ECONOMIC RESEARCH INSTITUTE OF REDMOND, WA, TO DETERMINE APPROPRIATE COMPENSATION LEVELS . THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THIS DATA AND THE COMPENSATION PACKAGES FOR SIMILAR FOR-PROFIT AND NON-FOR-PROFIT POSITIONS. THE COMMITTEE ASSURES THE COMPENSATION PACKAGES, PARTICULARLY FOR OFFICER-LEVEL POSITIONS, ARE IN LINE WITH OTHER ORGANIZATIONS PAY POLICIES IN THIS AREA OF THE COUNTRY . Form 990, Part VI, Line 15b Process to establish compensation of other employees THE YMCA OF WESTFIELD USES COMPARATIVE SALARY DATA AS COMPILED BY THE YMCA OF THE USA AND THE ECONOMIC RESEARCH INSTITUTE OF REDMOND, WA, TO DETERMINE APPROPRIATE COMPENSATION LEVELS . THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THIS DATA AND THE COMPENSATION PACKAGES FOR SIMILAR FOR-PROFIT AND NON-FOR PROFIT POSITIONS. THE COMMITTEE ASSURES THE COMPENSATION PACKAGES, PARTICULARLY FOR OFFICER-LEVEL POSITIONS, ARE IN LINE WITH OTHER ORGANIZATIONS PAY POLICIES IN THIS AREA OF THE COUNTRY . Form 990, Part VI, Line 19 Required documents available to the public FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION BY ANYONE DURING NORMAL BUSINESS HOURS UPON REQUEST. Form 990, Part VIII, Line 2f Other Program Service Revenue - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Recovery of Bad Debt - 11311; Form 990, Part XII, Line 2c The YMCA of Westfield has an independent audit committee comprised of board members. The committee is responsible to oversee the audit, review the financial statements and select an independent accountant. Form 990 Item B Page 1 An amended 990 was filed in regards to this Organization. Changes were made to revenue and deferred revenue to agree to the audited financial statements.