2025-11-07T10:57:50+00:00 2024-12-31 872525370 CITRIN COOPERMAN ADVISORS LLC 50 Rockefeller Plaza NEW YORK NY 10020 990 2024-01-01 042394925 Cape Cod Young Men's Christian Association Inc CAPE 5083626500 100 Independence Drive Suite 2 Hyannis MA 02668 Stacie Peugh President & CEO 7742127633 2025-11-07 true AMANDA ADAMS P00748038 2126971000 2025-11-06 2024 2025-03-06 01:10:19Z YMCA Cape Cod Inc William Crowell 100 Independence Drive Suite 2 Hyannis MA 02668 32187735 false X WWW.YMCACAPECOD.ORG X 1966 MA To serve the Cape Cod Community by providing programs rooted in our core values of caring, honesty, respect, and responsibility to build a healthy spirit, mind and body for all. 18 18 330 217 0 6526755 18293965 5395703 5820721 33390 356243 268546 166362 12224394 24637291 933 0 6805013 7332377 0 882185 4588230 5631532 11393243 12964842 831151 11672449 19318180 31850068 8283907 9138768 11034273 22711300 To serve the Cape Cod Community by providing programs rooted in our core values of caring, honesty, respect, and responsibility to build a healthy spirit, mind and body for all. false false 5117085 2421606 CHILD CARE: AT ALL OUR LICENSED CHILD CARE CENTERS, CHILDREN ARE EXPOSED TO AN ABUNDANCE OF LEARNING EXPERIENCES THAT NURTURE THEIR HEALTHY DEVELOPMENT. WE PROVIDE INFANTS THROUGH SCHOOL-AGE YOUTH A SAFE, NURTURING ENVIRONMENT FOR CHILDREN TO LEARN, GROW AND DEVELOP SOCIAL SKILLS. FREE SWIM INSTRUCTION, ADVENTURE HIKES AND FIELD TRIPS ARE JUST SOME OF THE UNIQUE ACTIVITIES WE OFFER TO FOSTER PERSONAL GROWTH, INDEPENDENCE AND INDIVIDUALITY. THE Y'S VISION IS TO STRENGTHEN THE FOUNDATION OF COMMUNITY AND IT IS PART OF EVERYTHING WE DO. OUR QUALIFIED STAFF PROVIDES A CARING ENVIRONMENT THAT ENCOURAGES YOUNG MINDS TO GROW, EXPLORE AND APPRECIATE THE WORLD IN WHICH THEY LIVE. PHYSICAL, EMOTIONAL, SOCIAL, AND COGNITIVE SKILLS ARE EMPHASIZED THROUGHOUT THE DAY BY UTILIZING DEVELOPMENTALLY APPROPRIATE CURRICULUM. HIGH VALUE IS PLACED ON THE FRUITS OF CREATIVITY AND INDEPENDENCE, WHICH MAKES THE DAY AN ENJOYABLE MIX OF PLAY, LEARNING AND CHALLENGE. THROUGH THIS LEARNING ENVIRONMENT, CHILDREN BECOME MORE CONFIDENT WITH THEMSELVES, OTHER CHILDREN, ADULTS AND THE WORLD AROUND THEM. 3442659 1598691 HEALTH & WELLNESS, AQUATICS, AND OTHER YOUTH PROGRAMS: WE OFFER A BROAD RANGE OF CLASSES THAT HELP US PROVIDE RESOURCES AND GUIDANCE TO MAINTAIN OR IMPROVE PHYSICAL ACTIVITY, HEALTH AND WELLNESS. WITH OUR TWO SWIMMING POOLS, FITNESS CENTER AND LARGE INTER-GENERATIONAL, MULTIPURPOSE ROOMS, PROGRAMS HELD AT OUR MAIN FACILITY RANGE FROM SWIMMING LESSONS FOR INFANTS TO WELLNESS PROGRAMS FOR OLDER ADULTS. A COMPLETED MAJOR RENOVATION AND EXPANSION PROJECT IN 2009 AT THE Y FACILITY SIGNIFICANTLY INCREASED OUR CAPACITY TO HELP OUR MEMBERS AND THE COMMUNITY BUILD HEALTHY MIND, SPIRIT AND BODY. WE ALSO OFFER PROGRAMS AT OUR LYNDON CENTER AND AT VARIOUS SATELLITE CENTERS THROUGHOUT THE AREA. CAPE COD YMCA IS HOME OF THE DIABETES RESOURCE CENTER, FUNCTIONING AS A PROFESSIONAL AND DEDICATED HUB THAT DELIVERS A RANGE OF RESOURCES TO ALL PEOPLE AFFECTED BY DIABETES AND THEIR CAREGIVERS. WE OFFER THE NATIONAL YMCA DIABETES PREVENTION PROGRAM AND ARE PART OF A NATIONWIDE MOVEMENT TO STOP THE DEVELOPMENT OF DIABETES IN NEARLY 89 MILLION PEOPLE ACROSS AMERICA AT RISK FOR DEVELOPING TYPE 2 DIABETES. MOREOVER, WE PROVIDE INNOVATIVE EVIDENCE-BASED PROGRAMS FOR AT-RISK YOUTH, SUCH AS THE Y ACHIEVERS PROGRAM. CONSISTENT WITH OUR MISSION, JUST A FEW OF THE PROGRAMS WE OFFER TO HELP BUILD HEALTHY LIFESTYLES ARE AEROBICS, ARCHERY, CYCLING, DANCE, KARATE, PILATES, PROGRAMS FOR CHALLENGED YOUTH, ROWING, SAILING, STRENGTH TRAINING, SWIM LESSONS, TUMBLING, WATER SAFETY INSTRUCTION, YOGA AND YOUTH SPORTS LEAGUES. WE SERVE MILITARY FAMILIES AS PART OF A SWIMMING PROGRAM AT JOINT BASE CAPE COD POOL. 2604866 0 1800424 CAMPS: CAPE COD YMCA, WITH ITS MOTIVATED, EXPERIENCED STAFF, OFFERS VARIOUS SUMMER CAMPING OPPORTUNITIES TO MEET THE DIVERSE NEEDS AND INTERESTS OF THE FAMILIES WE SERVE. EACH OF OUR CAMPS PROVIDE AN EXCITING, SAFE COMMUNITY FOR YOUNG PEOPLE TO EXPLORE THE OUTDOORS, BUILD SELF-ESTEEM, DEVELOP INTERPERSONAL SKILLS AND MAKE LASTING FRIENDSHIPS AND MEMORIES. CAPE COD YMCA RUNS FIVE SUMMER CAMPS IN THE FOLLOWING LOCATIONS: HARWICH, BARNSTABLE, LYNDON AND TWO IN FALMOUTH (WHOI/ML AND LAWRENCE MIDDLE SCHOOL. CAMP LYNDON OFFERS HIGH AND LOW ANGLE CHALLENGE COURSES, ARCHERY, BOATING, ARTS AND CRAFTS, SPORTS, GAMES, TEAM-BUILDING ACTIVITIES, DRAMA, NATURE HIKES, SWIM LESSONS, HORSEMANSHIP AND MUCH MORE IN A BEAUTIFUL 74 ACRE WOODED SETTING IN SANDWICH, MA. THE WEST BARNSTABLE DAY CAMP USES THE YMCA FACILITY AS A BASE. CAMPERS SWIM IN OUR POOLS, USE OUR WOODS FOR HIKING AND PICNICS, PARTICIPATE IN ARTS AND CRAFTS, SPORTS AND GAMES, DRAMA AND WEEKLY FIELDTRIPS. CHILDREN DEVELOP CONFIDENCE THROUGH BOTH PERSONAL AND TEAM CHALLENGE. EXPLORE NEW ABILITIES AND ACHIEVE GOALS THROUGH AN EXCITING COMBINATION OF ARTS, CRAFTS, STEM, OUTDOOR EDUCATION AND SPORTS. FINALLY, NUTRITIOUS LUNCHES AND SNACKS WERE SERVED TO OUR CAMPERS AND THE COMMUNITY LARGELY DUE TO OUR PARTICIPATION IN AND SPONSORSHIP OF THE SUMMER FOOD SERVICE PROGRAM AND THE CACFP PROGRAM. ALL THESE CAMPING PROGRAMS REFLECT OUR STRONG COMMITMENT TO YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY. ALL CHILDREN REGARDLESS OF THEIR FAMILY'S ABILITY TO PAY ARE OFFERED OPPORTUNITIES TO ATTEND CAMP. 11164610 true true false false false false true false false true true false false true true true true false false false false false false true true false false false false true true false false false false false false false false false false true false false false false false false false false false true 60 0 true 330 true false false false false false true true false false false false false false X 18 18 false false false false false false false true true false true true true true true true true true true true false false MA X STACIE PEUGH 5083626500 100 Independence Drive Suite 2 Hyannis MA 02601 Allison Makkay Davis 1st Vice Chair 2.0 X X 0 0 0 Janice Kinder Secretary 2.0 X X 0 0 0 Stephen Johannessen Treasurer 2.0 X X 0 0 0 William Crowell Chair 2.0 X X 0 0 0 Anastasia Perrino Director 2.0 X 0 0 0 Anne Preisig Director 2.0 X 0 0 0 Barbara Robbins Director 2.0 X 0 0 0 Beth Mitchell Director 2.0 X 0 0 0 Craig Rockwood Director 2.0 X 0 0 0 David Bennett Director 2.0 X 0 0 0 David Botting Director 2.0 X 0 0 0 Dennis Ducharme Director 2.0 X 0 0 0 Eric Raines Director 2.0 X 0 0 0 Erin Russell Director 2.0 X 0 0 0 Jason Bordun Director 2.0 X 0 0 0 Justin Blair Director 2.0 X 0 0 0 Marc Craig Director 2.0 X 0 0 0 Mario Campos Director 2.0 X 0 0 0 Rebecca Thomas Director 2.0 X 0 0 0 Stephen Clay Director 2.0 X 0 0 0 Zachary Karmen Director 2.0 X 0 0 0 Melissa C Politi Chief Financial Officer 40.0 X 60190 0 1477 Nora M Love Chief Financial Officer 40.0 X 0 0 0 Stacie Peugh President & CEO 40.0 X 202736 0 25748 Denise Graham-Reardon Executive Director - Children and Family Services 40.0 X 109715 0 8920 Michelle Sullivan Chief Compliance Officer 40.0 X 117404 0 29 Patrick J Richardson Chief Development Officer 40.0 X 104903 0 7372 594948 0 43546 4 false true false Reilly Electrical Contractors 110 Old Town House Road South Yarmouth MA 02375 Electrical Contractors 293964 Unic Pro PO Box 4163 Shrewsbury MA 01545 Cleaning Services 149538 MarchandCFO Inc 100 Independence Drive Suite 7 Hyannis MA 02601 Consultants 139578 SV Design LLC 126 Dodge Street Beverly MA 01915 Professional Services - Building Design 137766 Five Star Transportation Inc 63 South Street Suite 240 Hopkinton MA 01748 Transportation 119445 6 0 0 100878 0 4434074 13759013 2402738 18293965 Day Camp Revenue 624100 1800424 1800424 Membership Revenue 713940 1443266 1443266 Childcare Revenue -- Infant/Toddler/Preschool 624100 1395041 1395041 Childcare Revenue -- School Age 624100 1026565 1026565 155425 155425 0 0 5820721 109512 109512 192104 192104 0 192104 192104 7654581 7407850 246731 0 246731 246731 31535 100878 142594 -111059 -111059 Insurance Proceeds 900099 61292 61292 24025 0 0 24025 85317 24637291 5820721 0 522605 933 933 0 0 290151 264669 11340 14142 5910387 5407201 202908 300278 135294 84871 43757 6666 539291 489769 43649 5873 457254 424333 15980 16941 17280 17280 50925 50925 8033 8033 1238115 1194390 16821 26904 24462 5602 18860 769771 741052 14037 14682 23410 10918 12492 1079874 949460 130414 201748 163155 36047 2546 48902 26765 3221 18916 129682 129682 0 0 0 0 528102 453288 74814 379617 364470 15147 Program and Other SUPPLIES 126105 125960 145 Bad Debt Expense 818440 294707 48641 475092 Equipment 187066 163067 23999 0 0 0 0 12964842 11164610 918047 882185 1053092 1464705 266839 1076079 2562902 11201532 447081 493787 0 0 0 0 273693 309200 18941281 9680594 8918527 9260687 1738499 4285325 0 0 4057547 3758753 19318180 31850068 713058 1192674 111539 78395 0 3734632 0 0 3334434 273684 0 0 4124876 3859383 8283907 9138768 5188761 3069359 5845512 19641941 11034273 22711300 19318180 31850068 11672449 4578 0 0 0 0 X false true true true true X 1360226 4226527 9587869 6526755 18293965 39995342 0 0 1360226 4226527 9587869 6526755 18293965 39995342 9353159 30642183 12030 13534 13989 200325 301616 541494 0 147476 185823 219737 57138 24025 634199 41171035 26839231 0.74427 0.95536 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 147476.0, COLUMN B - 185823.0, COLUMN C - 219737.0, COLUMN D - 57138.0, COLUMN E - 24025.0, COLUMN F - 634199.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 75.2 0 0 0 1 true 0 694387 68568 26667 736288 579213 50841 78539 14206 694387 680263 -70840 30210 579213 630910 88476 0 39123 680263 596611 0 75027 40728 0 630910 1.0 false false 237041 237041 15541798 8337644 7204154 1462056 1315725 146331 1700386 27225 1673161 9260687 Operating lease right-of-use assets 3758753 3758753 Federal Income Taxes Finance Lease Liabilities 0 Operating Lease Liabilities 3859383 3859383 X 24822892 4578 46462 0 51040 24771852 8033 -142594 -134561 24637291 13145865 46462 142594 189056 12956809 8033 0 8033 12964842 Schedule D, Part II, Line 5 Conservation easements policy THE YMCA ENTERED A LETTER OF AGREEMENT WITH THE TOWN OF SANDWICH, MASSACHUSETTS TO RECEIVE CONSIDERATION FOR RECORDING A CONSERVATION RESTRICTION ON APPROXIMATELY 75.2 ACRES OF LAND KNOWN AS CAMP LYNDON. ON DECEMBER 31, 2003, THE YMCA RECEIVED $500,000 FROM THE TOWN AND THE CONSERVATION RESTRICTION WAS RECORDED IN THE BARNSTABLE COUNTY REGISTRY OF DEEDS. AMONG OTHER THINGS, THE RESTRICTION PREVENTS THE FUTURE USE OF THE PROPERTY FOR RESIDENTIAL DEVELOPMENT. THE RESTRICTION DOES ALLOW THE YMCA TO CONTINUE WITH ITS CHARITABLE MISSION RELATED ACTIVITIES. IT IS MAINTAINED BY THE ORGANIZATION AND MONITORED ON A REGULAR BASIS. Schedule D, Part V, Line 4 Intended uses of endowment funds Cape Cod YMCA follows an Investment Policy that details the intended use of the endowment funds. The intended use is reservation of principal to allow distribution of income for designated uses. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE ORGANIZATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC TOPIC ACCOUNTING FOR UNCERTAINTY IN 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. THE TOPIC ALSO PROVIDES GUIDANCE ON RECOGNITION, DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. MANAGEMENT BELIEVES THE ORGANIZATION HAS NO MATERIAL UNCERTAINTIES IN INCOME TAXES. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Direct Fundraising Event Expenses - -142594 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Direct Fundraising Event Expenses - 142594 true Donor by Design PO Box 7106 Carol Stream IL 601977106 FUNDRAISING CONSULTANTS false 0 68027 -68027 Rosemarie Resnik & Associates Inc 32B WIANNO AVENUE OSTERVILLE MA 02655 Grant Writing Consultants true 113248 22000 91248 113248 90027 23221 MA Golf Tournament 110265 87550 22715 42100 25474 Achievers Dinner 11700 6708 4992 7707 5808 2 10448 6620 3828 3314 58191 132413 100878 31535 53121 89473 142594 -111059 X X X X false false false false false false false false false Stacie Peugh President & CEO 202736 0 0 0 0 0 14404 0 11344 0 228484 0 0 0 A Massachusetts Development Finance Agency 043431814 2022-04-01 3800000 BOND REFUNDING AND CAPITAL IMPROVEMENTS false false false A 65368 3800000 58684 806000 2935316 2024 true true false true A false false false false false false 0 0 0.0 false false 0 false true A false false false false false false 0 false false false 0 false false true A false Schedule K, Part I Full proceeds of bond used. 5 2387968 Market value X AUCTION ITEMS 14770 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Other - AUCTION ITEMS THE AMOUNT REPORTED IS THE NUMBER OF CONTRIBUTIONS RECEIVED. Securities - Publicly traded - THE AMOUNT REPORTED IS THE NUMBER OF CONTRIBUTIONS RECEIVED. Form 990, Part VI, Line 11b Review of form 990 by governing body A COPY OF THE FORM 990 WAS PROVIDED TO EACH BOARD MEMBER BY THE ORGANIZATION FOR REVIEW. ANY DISCREPANCIES NOTED WERE COMMUNICATED TO MANAGEMENT OF THE ORGANIZATION. Form 990, Part VI, Line 12c Conflict of interest policy All Board members shall enforce and comply with the YMCA's conflict of interest policy, shall annually disclose potential conflicts of interest in writing, and shall report all potential conflicts that occur during the year for review by an independent body. Any question concerning this conflict-of-interest policy, or as to the existence of any such actual, potential or apparent conflict of interest, shall be brought to the attention of the Chief Executive Officer and Chief Finance Officer as soon as possible. The Chief Executive Officer or CFO shall then be responsible for referring such matters to the Executive Committee of the Board of Directors. After review of the potential conflict-of-interest, the Executive Committee shall refer the matter to the Board of Directors for examination and evaluation of the questioned activity, transaction, or duality of interest. Disclosure of a conflict of interest will be made to the Regional Office of Head Start by the CEO immediately. Upon referral from the Executive Committee, the Board of Directors shall examine and evaluate the questioned activity, transaction or duality of interest and take such action, as it deems appropriate and reasonable in the best interest of the organization. Any person having such a duality of interest, or such an actual, potential, or apparent conflict of interest on any matter shall not use personal influence on the Directors' action, nor shall he or she be present at the Directors' meeting when the matter is discussed and evaluated. Each Director shall disclose to the Chief Executive Officer his or her business, employment (including family members) or financial relationships, if any, with the organization, and also his or her participation on other for-profit or not-for-profit Boards of directors. These disclosures shall be distributed to the Board of Directors in writing no less often than annually, together with a copy of the organization's conflict-of-interest policy. Form 990, Part VI, Line 15a Process to establish compensation of top management official In the fall of 2024, YMCA Cape Cod established an Executive Compensation Committee. Each year this Committee will conduct a total compensation program Comparability Study with appropriate surveys, peer groups, market data, and target percentiles. This Comparability Study will be used to provide total compensation program analysis for all executive officers. The President & CEO will factor in the findings from the Comparability Study and the results of executive officers' performance evaluations, budgetary allowances and recommend salary adjustments, if any, for the executive officers to the Committee. The Committee will then review and approve the President & CEO's recommendations. Form 990, Part VI, Line 15b Process to establish compensation of other employees In the fall of 2024, YMCA Cape Cod established an Executive Compensation Committee. Each year this Committee will conduct a total compensation program Comparability Study with appropriate surveys, peer groups, market data, and target percentiles. This Comparability Study will be used to provide total compensation program analysis for all executive officers. The President & CEO will factor in the findings from the Comparability Study and the results of executive officers' performance evaluations and recommend salary adjustments, if any, for the executive officers to the Committee. The Committee will then review and approve the President & CEO's recommendations. Form 990, Part VI, Line 19 Required documents available to the public FINANCIAL STATEMENTS ARE AVAILABLE THROUGH THE OFFICIAL WEBSITE OF THE OFFICE OF THE ATTORNEY GENERAL OF MASSACHUSETTS; NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Revenue - Total Revenue: 155425, Related or Exempt Function Revenue: 155425, 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 VIII, Line 11d Other Miscellaneous Revenue All Other - Total Revenue: 24025, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 24025;