2026-07-07T15:55:02-05:00 2025-12-31 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2025-01-01 042103551 YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER BOSTON INC YOUN 6175367800 316 HUNTINGTON AVENUE BOSTON MA 02115 DAVID SHAPIRO PRESIDENT & CEO 6175367800 2026-07-07 1 LAUREN DUPLIN CPA P01634456 5083669100 2026-07-07 2025 2025-03-06 01:10:19Z YMCA OF GREATER BOSTON DAVID SHAPIRO 316 HUNTINGTON AVENUE BOSTON MA 02115 154645176 0 X WWW.YMCABOSTON.ORG X 1851 MA THE YMCA OF GREATER BOSTON IS DEDICATED TO IMPROVING THE HEALTH OF MIND, BODY, AND SPIRIT OF INDIVIDUALS AND FAMILIES IN OUR COMMUNITIES. WE PROMOTE WELCOMING, BELONGING, AND OPPORTUNITY FOR ALL. 38 37 3677 1842 0 0 47190117 52980592 56113863 59013211 3299492 6944341 -112678 43306 106490794 118981450 0 0 0 0 59822903 63428757 0 0 2613587 42095771 44139268 101918674 107568025 4572120 11413425 181123601 191443845 66355924 66336826 114767677 125107019 X SEE SCHEDULE O 0 0 46255807 39590574 HEALTHY LIVING - YMCA OF GREATER BOSTON MEMBERS AND PROGRAM PARTICIPANTS BENEFIT FROM A DIVERSE ARRAY OF HEALTH AND WELLNESS PROGRAMS AND SERVICES WHICH ARE OFFERED AT 13 CENTER LOCATIONS THROUGHOUT THE CITY OF BOSTON AND SURROUNDING SUBURBAN LOCATIONS. PROGRAM OFFERINGS INCLUDE FITNESS CENTERS, INSTRUCTIONAL FITNESS PROGRAMS, PERSONAL TRAINING, AQUATICS LEARN-TO-SWIM PROGRAMS, COMMUNITY HEALTH PROGRAMS, FAMILY GYM TIME, YOUTH SPORTS, SPORTS LEAGUES AND THE JR CELTICS ACADEMY LEAGUE. (CONTINUED ON SCHEDULE O)THE YOUTH CAMPS PROVIDES A UNIQUE OPPORTUNITY FOR CHILDREN AND TEENS TO HAVE A BREAK FROM THEIR DAILY ROUTINE AND EXPERIENCE INDEPENDENCE IN A SAFE AND CONTROLLED ENVIRONMENT UNDER THE GUIDANCE OF COLLEGE-AGE MENTORS. THE CAMP EXPERIENCES PROVIDE AN OPPORTUNITY TO FORM NEW MEANINGFUL RELATIONSHIPS IN A SETTING THAT ENCOURAGES BELONGING WHILE TRYING NEW ACTIVITIES AND DEVELOPING IMPORTANT LIFE SKILLS THAT PROMOTE PHYSICAL ACTIVITY AND OVERALL WELL-BEING. 35020804 18262301 YOUTH DEVELOPMENT - THE YMCA OF GREATER BOSTON HAS A LONG AND SUCCESSFUL HISTORY OF PROVIDING PRE-SCHOOL, AFTER-SCHOOL AND SUMMER DEVELOPMENT, EDUCATIONAL, RECREATIONAL AND SOCIAL ACTIVITIES FOR YOUTH OF ALL AGES. IN OUR EARLY EDUCATION PROGRAM, CHILDREN FROM ALL BACKGROUNDS ARE BROUGHT TOGETHER TO BE NURTURED, NOURISHED, LOVED AND CELEBRATED. DIVERSITY WHERE STRENGTH AND CREATIVITY AND CRITICAL THINKING FLOURISH. A HOLISTIC, PLAY-BASED CURRICULUM ALLOWS OUR TEACHERS TO FOLLOW EACH CHILD'S INTEREST, WHILE BUILDING ESSENTIAL SKILLS, STRENGTH AND RESILIENCE. IN ADDITION, WE OPERATE TWO YOUTH OVERNIGHT CAMPS AND A FAMILY CAMP IN NEW HAMPSHIRE. (CONTINUED ON SCHEDULE O)FOR SCHOOL AGE BEFORE AND AFTERSCHOOL PROGRAMS IN LOCAL PUBLIC SCHOOLS AND AT COMMUNITY SITES, THE YMCA OF GREATER BOSTON IS THE LARGEST PROVIDER OF STATE LICENSED CHILDCARE IN MASSACHUSETTS. PROGRAMS ARE HELD DURING AFTERSCHOOL HOURS, SCHOOL VACATIONS, ON CERTAIN HOLIDAYS AND TEACHER PROFESSIONAL DEVELOPMENT DAYS. OUR STAFF LEAD ACTIVITIES THAT PROMOTE COOPERATION AND CHARACTER DEVELOPMENT. IN OUR SUMMER CAMP PROGRAMS, WE TAKE A WHOLE-CHILD APPROACH, AND ROUND OUT THEIR SUMMER EXPERIENCE WITH INVIGORATING SPORTS AND SWIMMING INSTRUCTION THAT PROMOTES PHYSICAL WELL-BEING, EXPLORATION OF THE COMMUNITY WHICH FOSTERS SOCIAL AND EMOTIONAL GROWTH, WHILE SEAMLESSLY WEAVING LITERACY, MATH, AND SCIENCE LESSONS INTO OUR CURRICULUM. KIDS CAN'T HELP BUT DEVELOP LIFE-LONG LOVE OF LEARNING AND FRIENDSHIP AT OUR CAMPS AND BENEFIT FROM REDUCED SUMMER LEARNING LOSS. 16363935 1160336 SOCIAL RESPONSIBILITY - THE YMCA SUPPORTS LOW-INCOME FAMILIES WITH EDUCATIONAL SERVICES, JOB SKILLS TRAINING, AND A FAMILIES IN TRANSITION PROGRAM TO ADDRESS HOMELESSNESS. THE YMCA OF GREATER BOSTON OFFERS AN ARRAY OF EDUCATION SERVICES TO LOW-INCOME INDIVIDUALS AND FAMILIES INCLUDING ADULT BASIC EDUCATION, COMPUTER LITERACY SERVICES, AND ENGLISH AS A SECOND LANGUAGE FOR RECENT IMMIGRANTS. THE Y PROVIDES COMPREHENSIVE JOB SKILLS TRAINING AND HELPS WITH PLACEMENT IN PERMANENT EMPLOYMENT POSITIONS. IN 2025, WE CONTINUED TO DELIVER GROCERIES AND MEALS, PROVIDE NUTRITION EDUCATION, AND OPERATED A FOOD DISTRIBUTION WAREHOUSE TO SUPPORT THE COMMUNITY.(CONTINUED ON SCHEDULE O)THE YMCA CONTINUED TO DELIVER GROCERIES AND PREPARED READY TO GO MEALS TO CHILDREN, SENIORS AND FAMILIES IN 2025 AND OPERATED A FOOD PANTRY WAREHOUSE IN EAST BOSTON THAT SUPPORTED BOTH YMCA LOCATIONS AND COMMUNITY PARTNER LOCATIONS IN THE GREATER BOSTON AREA. A NEW PARTNERSHIP WE ARE EXCITED ABOUT IS OUR ROLE IN THE BOSTON COMMUNITY HUB SCHOOLS. THE MODEL INTENTIONALLY LOOKS AT ITS ASSETS AND OPPORTUNITIES TO TAKE ACTION TO MAKE THEIR SCHOOL COMMUNITY THE BEST IT CAN BE. FAMILIES AND THE COMMUNITY ARE EMPOWERED AND ENCOURAGED TO BE PARTNERS IN WHAT HAPPENS IN THE SCHOOL AND A YMCA COMMUNITY HUB SCHOOL STAFF MEMBER IS ON SITE TO SUPPORT THE SCHOOL COMMUNITY. 97640546 1 1 0 1 0 0 0 0 0 1 1 0 0 1 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 1 0 0 0 1 225 0 1 3677 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 38 37 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MA NH X X X KATHERINE STOKES ROGERS CFO 6175367800 316 HUNTINGTON AVENUE BOSTON MA 02115 DAVID SHAPIRO PRESIDENT/CEO 40.00 X X 400312 0 67762 DANIEL BROWNELL CHAIR 1.00 X X 0 0 0 BETSY BURNETT VICE CHAIR 1.00 X X 0 0 0 CASEY CARLSON VICE CHAIR 1.00 X X 0 0 0 JEFFREY R CARPENTER TREASURER 1.00 X X 0 0 0 EVELYN KAUPP VICE CHAIR 1.00 X X 0 0 0 TARA M MURPHY CHAIR, MARKETING & COMMS. 1.00 X X 0 0 0 CHARLAYNE MURRELL- SMITH VICE CHAIR 1.00 X X 0 0 0 BILL PARENT CHAIR, FACILITIES 1.00 X X 0 0 0 CATHERINE A SAUNDERS CHAIR, FUND DEVELOPMENT 1.00 X X 0 0 0 BRENDA J MCAULIFFE CHAIR, AUDIT & RISK 1.00 X X 0 0 0 MATT MCPHERRON CHAIR, INVESTMENT 1.00 X X 0 0 0 NEIL HAYNES BOARD MEMBER 1.00 X 0 0 0 KEVIN HAYDEN BOARD MEMBER 1.00 X 0 0 0 PHIL BARR BOARD MEMBER 1.00 X 0 0 0 RICHARD BAUMERT BOARD MEMBER 1.00 X 0 0 0 ARIELLE DAWKINS BOARD MEMBER 1.00 X 0 0 0 SUSAN FARINA BOARD MEMBER 1.00 X 0 0 0 ANDRE JOHNSON BOARD MEMBER 1.00 X 0 0 0 GWENDOLYN MCCOY BOARD MEMBER 1.00 X 0 0 0 C ANN MERRIFIELD BOARD MEMBER 1.00 X 0 0 0 TREVOR SAMIOS BOARD MEMBER 1.00 X 0 0 0 JEREMY P SURATT BOARD MEMBER 1.00 X 0 0 0 DEBRA TAYLOR BLAIR BOARD MEMBER 1.00 X 0 0 0 KENNETH A WILLIS BOARD MEMBER 1.00 X 0 0 0 ADAM WINN BOARD MEMBER 1.00 X 0 0 0 DONNA KENDALL BOARD MEMBER 1.00 X 0 0 0 CANDICE STOVER BOARD MEMBER 1.00 X 0 0 0 REV WILLIE BODRICK BOARD MEMBER 1.00 X 0 0 0 DOUG SMITH BOARD MEMBER 1.00 X 0 0 0 ADAM VOLWILER BOARD MEMBER 1.00 X 0 0 0 ELAINE CHOW BOARD MEMBER (AS OF 12/25) 1.00 X 0 0 0 SEKOU DILDAY BOARD MEMBER (AS OF 12/25) 1.00 X 0 0 0 ADAM GROSSMAN BOARD MEMBER (AS OF 12/25) 1.00 X 0 0 0 ALI KELLY BOARD MEMBER (AS OF 12/25) 1.00 X 0 0 0 ELLENA STINSON BOARD MEMBER (AS OF 12/25) 1.00 X 0 0 0 HOPE ALDRICH BOARD MEMBER (UNTIL 6/25) 1.00 X 0 0 0 JOSEPH FERRA BOARD MEMBER (UNTIL 6/25) 1.00 X 0 0 0 JOAN PARSONS BOARD MEMBER (UNTIL 6/25) 1.00 X 0 0 0 ALAN TUCK BOARD MEMBER (UNTIL 6/25) 1.00 X 0 0 0 ERIC PALEY BOARD MEMBER (UNTIL 9/25) 1.00 X 0 0 0 STEVE CORMIER BOARD MEMBER 1.00 X 0 0 0 AMY LYNCH BOARD MEMBER (UNTIL 9/25) 1.00 X 0 0 0 KATHERINE STOKES ROGERS CFO (AS OF 7/25)/CLERK/SECRETARY 40.00 X 92816 0 12560 PAUL FALVEY CHIEF FINANCIAL OFFICER (UNTIL 6/25) 40.00 X 137274 0 28480 LAUREN MACKENZIE REYES CHIEF OPERATIONS OFFICER 40.00 X 249787 0 34089 MARIA FERNANDA CANTON CHIEF PEOPLE & CULTURE OFFICER 40.00 X 227923 0 29200 WENDY E ZINN CHIEF SOCIAL RESPONSIBILITY OFFICER 40.00 X 205153 0 40807 MARION KELLY SVP CENTER OPERATIONS 40.00 X 199352 0 11390 HELIO ROSA VP FACILITIES & REAL ESTATE 40.00 X 163096 0 46291 NANCY ANTUNES VICE PRESIDENT OF FINANCE 40.00 X 163354 0 24740 DRU WAGONER DOUILLETTE-BELLI VICE PRESIDENT, OPERATIONS 40.00 X 163606 0 16078 LATOYA JACKSON VICE PRESIDENT, OPERATIONS 40.00 X 161928 0 24707 JOANNE NOLIN VP, MEMBER EXPERIENCE & MARKETING 40.00 X 164102 0 45531 2328703 0 381635 57 0 1 0 MAJON REALTY CORPORATION 51 MARSHALL RD MILTON MA 02186 RENTAL SPACE 1159401 451 MARKETING LLC 100 NORTH WASHINGTON STREET BOSTON MA 02114 ADVERTISING 525800 CROWN MECHANICAL PO BOX 31 GROVELAND MA 01834 FACILITIES R & M 440909 MYSTIC PLACE LLC 3610 MYSTIC VALLEY PKWY MEDFORD MA 02155 RENTAL SPACE 411372 JOHN S DIFAVA DYNAMIC EXCAVATION 3 BROAD STREET WILMINGTON MA 01887 CONSTRUCTION 357262 12 71912 1296018 37070353 14542309 2564644 52980592 PROGRAM FEES 624100 28189808 28189808 AFFORDABLE HEALTH & WELLNESS PROG 624100 28074252 28074252 OTHER REVENUES 624100 2749151 2749151 59013211 1555949 1555949 40743111 35354719 5388392 5388392 5388392 352313 1296018 309007 43306 43306 118981450 59013211 0 6987647 1736905 987952 294418 454535 51148208 46528909 3255547 1363752 2635510 2367985 176911 90614 3814399 3427208 256045 131146 4093735 3678189 274796 140750 226250 226250 49153 49153 115875 115875 456696 430696 26000 1791231 1494308 80339 216584 735457 551764 166122 17571 391660 231940 141857 17863 16349791 15819565 529226 1000 379100 320414 49181 9505 354376 285766 58739 9871 5622330 5445549 176781 1025941 887234 138707 PROGRAM FOOD AND PERSON 11463132 11419339 38192 5601 EQUIPMENT EXPENDABLES L 2354326 2159859 194467 PROGRAM EXPENSES 2108619 1944565 76440 87614 NATIONAL SUPPORT 584150 584150 131181 90000 41181 107568025 97640546 7313892 2613587 7005778 4245067 2083650 12401490 1001778 1052387 5183925 5362117 224556633 113182800 111431743 111373833 41736259 45112447 12680468 11896504 181123601 191443845 7672946 9010166 1921998 2299337 37325751 35728310 7791192 8284385 11644037 11014628 66355924 66336826 X 93574044 99941844 21193633 25165175 114767677 125107019 181123601 191443845 X 11413425 -1070307 -3776 X X 0 1 X 1 1 1 X 52005369 48235903 42277599 47190117 52980592 242689580 52005369 48235903 42277599 47190117 52980592 242689580 242689580 801683 635408 1023245 1383894 1555949 5400179 248089759 244262406 0.97820 0.98230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 49153 0 0 49153 0 PART II-B, LINE 1: THE YMCA OF GREATER BOSTON IS A MEMBER OF THE ALLIANCE OF MASSACHUSETTS YMCAS, A PUBLIC POLICY AND ADVOCACY GROUP COMMITTED TO WORKING WITH YMCAS AND OTHER CHILD CARE AND HUMAN SERVICE ORGANIZATIONS IN THE COMMONWEALTH, CONCERNED WITH THE WELL BEING OF CHILDREN AND FAMILIES. 30527522 5245040 5300381 1053524 91198 39928221 27770449 1193243 2776033 1035653 176550 30527522 25322676 14471 3438235 886766 118167 27770449 30371255 339233 -4534889 736310 116613 25322676 19588528 8321454 3178977 605753 111951 30371255 0.52220 0.41800 0.05980 0 0 183048346 75289033 107759313 41508287 37893767 3614520 111373833 OTHER ASSETS 1688702 RIGHT-OF-USE LEASE ASSET 10207802 11896504 INTEREST RATE SWAP OBLIGATION 575250 LEASE LIABILITIES 10439378 11014628 X 118164506 -1070307 64007 305231 -701069 118865575 115875 115875 118981450 107825164 64007 309007 373014 107452150 115875 115875 107568025 PART V, LINE 4: INTENDED USE OF ENDOWMENT FUNDS THE ENDOWMENT FUNDS OF THE YMCA OF GREATER BOSTON HAVE BEEN SET ASIDE THROUGH THE INTENTIONS OF DONORS AND BOARD APPROPRIATION FOR GENERAL OR SPECIFIC PURPOSES. THE ENDOWMENT INVESTMENT POLICY ALLOWS FOR ANNUAL SPEND OF 4% BASED ON THE AVERAGE ENDOWMENT BALANCE FOR THE TRAILING 12 QUARTERS. PART X, LINE 2: FIN 48 (ASC) FOOTNOTE THE ASSOCIATION IS A NONPROFIT ORGANIZATION DESCRIBED UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND IS GENERALLY EXEMPT FROM INCOME TAXES UNDER THE PROVISIONS OF IRC SECTION 501(A). THE ASSOCIATION BELIEVES IT HAS TAKEN NO SIGNIFICANT UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: BENEFICIAL INTEREST IN TRUST 88,109. FUNDRAISING EXPENSES 309,007. CHANGE IN FMV OF INTEREST RATE SWAPS -91,885. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 309,007. PART V, LINE 2: YMCA OF GREATER BOSTON HAS ADOPTED FASB ASU 2016-14, PRESENTATION OF THE FINANCIAL STATEMENTS OF NOT-FOR-PROFIT ENTITIES. AS A RESULT, THE DECEMBER 31, 2025 AUDITED FINANCIAL STATEMENTS CLASSIFY NET ASSETS AS EITHER NET ASSETS WITHOUT DONOR RESTRICTIONS, OR NET ASSETS WITH DONOR RESTRICTIONS. FOR PURPOSES OF PART V, LINE 2, YMCA OF GREATER BOSTON HAS REPORTED ITS YEAR END ENDOWMENT BALANCE WITHOUT DONOR RESTRICTIONS AS QUASI-ENDOWMENT AND ITS YEAR END BALANCE WITH DONOR RESTRICTIONS AS PERMANENT ENDOWMENT AND TERM RESTRICTED ENDOWMENT, RESPECTIVELY. YGB GAMES 236471 231171 5300 SPARK PARTY 621473 602656 18817 6424 76160 58841 17 790387 462191 328196 800 343 25403 79150 7783 54103 1648331 1296018 352313 800 343 31827 155310 7783 112944 309007 43306 X 1 1 X X X 0 0 0 0 0 0 0 1 0 DAVID SHAPIRO PRESIDENT/CEO 395112 0 5200 0 0 0 33762 0 34000 0 468074 0 0 0 LAUREN MACKENZIE REYES CHIEF OPERATIONS OFFICER 249787 0 0 0 0 0 24749 0 9340 0 283876 0 0 0 MARIA FERNANDA CANTON CHIEF PEOPLE & CULTURE OFFICER 227923 0 0 0 0 0 0 0 29200 0 257123 0 0 0 WENDY E ZINN CHIEF SOCIAL RESPONSIBILITY OFFICER 200343 0 4810 0 0 0 22035 0 18772 0 245960 0 0 0 MARION KELLY SVP CENTER OPERATIONS 194542 0 4810 0 0 0 11390 0 0 0 210742 0 0 0 JOANNE NOLIN VP, MEMBER EXPERIENCE & MARKETING 159292 0 4810 0 0 0 16331 0 29200 0 209633 0 0 0 HELIO ROSA VP FACILITIES & REAL ESTATE 158286 0 4810 0 0 0 17091 0 29200 0 209387 0 0 0 NANCY ANTUNES VICE PRESIDENT OF FINANCE 163354 0 0 0 0 0 7340 0 17400 0 188094 0 0 0 LATOYA JACKSON VICE PRESIDENT, OPERATIONS 161928 0 0 0 0 0 16049 0 8658 0 186635 0 0 0 DRU WAGONER DOUILLETTE-BELLI VICE PRESIDENT, OPERATIONS 161756 0 1850 0 0 0 16078 0 0 0 179684 0 0 0 PAUL FALVEY CHIEF FINANCIAL OFFICER (UNTIL 6/25) 137274 0 0 0 0 0 14000 0 14480 0 165754 0 0 0 PART I, LINE 1A THE YMCA OF GREATER BOSTON PROVIDES MEMBERSHIPS TO ALL ELIGIBLE EMPLOYEES AT NO COST. PART I, LINE 7 BONUS AND INCENTIVE COMPENSATION PAYMENT ARE PAID AT THE RECOMMENDATION OF THE ORGANIZATION'S CEO, SUBJECT TO THE REVIEW AND APPROVAL BY THE COMPENSATION COMMITTEE TO THE GENERAL BOARD FOR APPROVAL. PART II, COLUMN (B) (III): OTHER REPORTABLE COMPENSATION INCLUDES TRANSPORTATION BENEFITS AND RELOCATION BENEFITS. SUCH AMOUNTS ARE INCLUDED IN TAXABLE COMPENSATION FOR THE YEAR. A MASS DEVELOPMENT FINANCE AGENCY - SERIES 2004 043431814 57583F5X5 2004-10-28 28000000 NEW CONST./REFUND '98 & '01 BONDS 0 0 0 B MASS DEVELOPMENT FINANCE AGENCY - SERIES 2007 043431814 57583RKV6 2007-05-09 8500000 NEW CONST./REFUND '04 BONDS 0 0 0 C MASS DEVELOPMENT FINANCE AGENCY - SERIES 2012 043431814 000000000 2012-04-02 10800000 NEW CONSTRUCTION 0 0 0 D MASS DEVELOPMENT FINANCE AGENCY - SERIES 2015 043431814 000000000 2015-04-29 10000000 NEW CONSTRUCTION 0 0 0 A 13536180 28000000 795244 623658 134515 26446583 2005 1 1 1 1 B 4788930 8500000 164750 36181 8299069 2009 1 1 1 1 C 325000 10800000 28920 10771080 2015 0 0 1 1 D 2499135 10000000 25000 9975000 2015 0 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 C 0 0 0 0 0 0 1 D 0 0 0 0 0 0 1 A 0 0 0 1 0 0 0 0 0 B 0 0 0 1 0 0 0 0 0 C 0 0 0 1 0 0 0 0 0 D 0 0 0 1 1 1 CITIZENS BANK 15.000000000000 0 0 0 0 0 A 1 B 1 C 1 D 1 SCHEDULE K, LINE 3: ALL MANAGEMENT AND SERVICE CONTRACTS IN BOND-FINANCED SPACE QUALIFY UNDER A PRIVATE BUSINESS USE SAFE HARBOR OR EXCEPTION OR ARE INCIDENTAL IN NATURE. THEREFORE, NO CONTRACTS RESULT IN PRIVATE BUSINESS USE. SCHEDULE K, PART IV, LINE 2C: FOR ALL FOUR BOND ISSUES, THE REBATE COMPUTATION WAS PERFORMED IN MAY 2023. X 15 312694 FAIR MARKET VALUE X 4 49068 FAIR MARKET VALUE X 602 1777280 FAIR MARKET VALUE X PROGRAM SUPPLIES 126 264260 FAIR MARKET VALUE X CAMPAIGN PROMOTION AND SUPPLIES 4 161342 FAIR MARKET VALUE 0 0 0 FORM 990, PART III, LINE 1 FOUNDED IN 1851 AS AMERICA'S FIRST Y, THE YMCA OF GREATER BOSTON STRENGTHENS THE GREATER BOSTON COMMUNITY THROUGH A FOCUS ON YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY. AS ONE OF THE COMMUNITY'S LEADING NONPROFITS, WE ARE DEDICATED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN, IMPROVING OUR COMMUNITY'S HEALTH AND WELL-BEING, AND PROVIDING OPPORTUNITIES TO GIVE BACK AND SUPPORT OUR NEIGHBORS. EACH YEAR, THE YMCA ENABLES YOUTH, ADULTS, AND SENIORS FROM BOSTON AND SURROUNDING SUBURBAN COMMUNITIES WITHIN ITS SERVICE AREA TO BE HEALTHY, CONFIDENT, CONNECTED AND SECURE. TODAY, THE YMCA OF GREATER BOSTON RANKS AS ONE OF THE LARGEST URBAN Y'S IN THE NATION, STAYING TRUE TO ITS ROOTS AS VALUES-DRIVEN, VOLUNTEER-LED, HUMAN SERVICE ORGANIZATION STRENGTHENING CHILDREN, FAMILIES AND COMMUNITIES. THE Y'S STAFF, VOLUNTEERS, AND CONSTITUENTS REPRESENT THE BROAD SPECTRUM OF CITIZENS, BY ANY AND ALL MEASURES, WHO LIVE IN GREATER BOSTON. EVERY DAY, THE YMCA OF GREATER BOSTON WORKS SIDE-BY-SIDE WITH OUR NEIGHBOURS TO MAKE SURE THAT EVERYONE, REGARDLESS OF AGE, INCOME OR BACKGROUND, HAS THE OPPORTUNITY TO GAIN EXPERIENCE, GROW AND THRIVE. YOUTH DEVELOPMENT - WE BELIEVE THAT ALL KIDS DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THROUGH THE Y, YOUTH ARE CULTIVATING THE VALUES, SKILLS AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH, AND EDUCATIONAL ACHIEVEMENT. THE Y IS THE LARGEST PROVIDER OF AFTER SCHOOL PROGRAMS AND EARLY EDUCATION IN MASSACHUSETTS AND OFFERS ONE OF THE COMMONWEALTH'S LARGEST SUMMER YOUTH EMPLOYMENT PROGRAM. IN 2025: 1. 10,000 YOUTH NURTURED IN EARLY EDUCAITONSUMMER CAMPS AND BEFORE AND AFTER SCHOOL PROGRAMS 2. 16,000 TEENS EMPLOYED, MENTORED AND ENGAGED IN ACADEMIC ENRICHMENT, CAREER EXPLORATION, AND LEADERSHIP PROGRAMS. HEALTHY LIVING - CHILDREN AND ADULTS OF OUR COMMUNITIES ARE RECEIVING GUIDANCE AND THE RESOURCES NEEDED TO ACHIEVE GREATER HEALTH AND WELL-BEING FOR THEIR SPIRIT, MIND AND BODY BY BEING A MEMBER OF OUR Y. IN COMMUNITIES ACROSS GREATER BOSTON, THE Y IS A LEADING VOICE ON HEALTH AND WELL-BEING. WITH A MISSION CENTERED ON BALANCE, THE Y BRINGS FAMILIES CLOSER TOGETHER, ENCOURAGES GOOD HEALTH AND FOSTERS CONNECTIONS THROUGH FITNESS, SPORTS, AND FUN WITH A FOCUS ON HELPING EVERYONE CREATE HEALTHY HABITS, THE Y CREATED NEW PRODUCTS, SERVICES AND PARTNERSHIPS TO PROMOTE HEALTH EQUITY FOR ALL. THE IMPACT OF OUR EFFORTS DURING 2025: 1. 167,000 INDIVIDUALS FINDING CONNECTION AND ACTIVITY TO LEAD HEALTHY LIVES 2. 25,000 LIFE SAVING SWIM LESSONS TAUGHT TO ALL AGES. SOCIAL RESPONSIBILITY - TO BRING ABOUT MEANINGFUL CHANGE, INDIVIDUALS NEED ONGOING ENCOURAGEMENT AND TOOLS. THE YMCA IS PRESENT DAY-IN AND DAY-OUT TO PROVIDE THE RESOURCES ITS COMMUNITIES NEED TO ADDRESS THE MOST PRESSING SOCIAL ISSUES SUCH AS ADULT EDUCATION, WORKFORCE DEVELOPMENT, FOOD INSECURITY, AND HOUSING. FOR EXAMPLE, OUR FAMILIES IN TRANSITION (FIT) PROGRAM PROVIDES EMERGENCY SHELTER AND SUPPORT SERVICES, AIDING FAMILIES IN SECURING PERMANENT HOUSING AND FUTURE SUCCESS ONCE HOUSED. OUR YEAR-ROUND AND AFTERSCHOOL FOOD PROGRAMS ENSURE CHILDREN HAVE ACCESS TO NUTRITIOUS MEALS. SINCE THE PANDEMIC, WE HAVE OPENED A FOOD DISTRIBUTION CENTER AND LAUNCHED A MOBILE MARKET IN PARTNERSHIP WITH THE GREATER BOSTON FOOD BANK, CITY OF BOSTON, AND MANY OTHER COMMUNITY PARTNERS. TODAY, WE ARE THE LARGEST DISTRIBUTOR OF FOOD FOR THE GREATER BOSTON FOOD BANK. OUR INTERNATIONAL LEARNING CENTER ASSISTS NON-NATIVE ENGLISH SPEAKERS IN ACHIEVING PERSONAL, EDUCATIONAL, AND EMPLOYMENT GOALS THROUGH LANGUAGE EDUCATION AND OUR WORKFORCE DEVELOPMENT PROGRAMS, SUCH AS YMCA TRAINING, INC. AND THE EARLY CHILDHOOD APPRENTICESHIP PROGRAM, OFFER ADULTS OPPORTUNITIES FOR SKILL DEVELOPMENT AND JOB PLACEMENT. THESE INITIATIVES REFLECT THE YMCA'S COMMITMENT TO ADDRESSING IMMEDIATE NEEDS WHILE EMPOWERING INDIVIDUALS FOR LONG-TERM SUCCESS. IN 2025 THE YMCA OF GREATER BOSTON, ALONG WITH OUR PARTNERS 1. OFFERED 2,900,000 HEALTHY MEALS TO YOUTH THROUGH AFTERSCHOOL PROGRAMS AND SUMMER CAMPS AN AVERAGE OF 1,884 CHILDREN PER DAY ACROSS 97 SITES. 2. 800,000 IN FRESH FOOD ITEMS SELECTED BY VISITORS FROM OUR TWO MOBILE MARKET FOOD TRUCKS, 185,000 IN GROCERY BAGS DISTRIBUTED ACROSS GREATER BOSTON 3. $5 MILLION FINANCIAL ASSISTANCE PROVIDED FOR Y MEMBERSHIP, ADULT EDUCATION, YOUTH PROGRAMMING, AND MORE. THE YMCA OF GREATER BOSTON HAS CENTERS LOCATED IN BOSTON'S FENWAY, DORCHESTER, ROXBURY, CHINATOWN, WEST ROXBURY, HYDE PARK, ALLSTON/BRIGHTON, EAST BOSTON, AND CHARLESTOWN NEIGHBORHOODS, AS WELL AS IN THE OUTLYING COMMUNITIES OF NEEDHAM, WALTHAM, READING, AND WOBURN. THE YMCA ALSO HAS DAY CAMPING FACILITIES IN MASSACHUSETTS COMMUNITIES INCLUDING BOXFORD (OWNED) AND CANTON (IN PARTNERSHIP WITH DCR) AND A RESIDENT CAMP FACILITY IN TUFTONBORO, NEW HAMPSHIRE THAT OPERATES CAMP PROGRAMS FOR BOYS (NORTHWOODS), GIRLS (PLEASANT VALLEY) AND FAMILIES (SANDY ISLAND). FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS THE YMCA OF GREATER BOSTON'S FINANCE, AUDIT AND RISK COMMITTEES, COMMITTEES OF THE GENERAL BOARD OF DIRECTORS, REVIEW A FINAL FORM OF THE FORM 990 PRIOR TO ACTUAL FILING. ONCE THE TAX RETURN IS FULLY ANALYZED AND PREPARED BY Y MANAGEMENT, A COPY IS DISTRIBUTED TO THE GENERAL BOARD, IN ADVANCE OF A SPECIFIC MEETING. TAX GROUP REPRESENTATIVES MEET WITH MANAGEMENT AND MEMBERS OF THE GENERAL BOARD IN ORDER TO ENSURE ALL PERSONS HAVE HAD AN OPPORTUNITY TO ASK QUESTIONS AND DISCUSS THE CONTENT OF THE TAX RETURN, PRIOR TO IT BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT-OF-INTEREST POLICY DOCUMENT IS PROVIDED BY THE CEO & PRESIDENT'S OFFICE TO ALL CONCERNED PERSONS INCLUDING ALL MEMBERS OF THE GENERAL BOARD OF DIRECTORS, YMCA OF GREATER BOSTON SENIOR STAFF MEMBERS, BRANCH EXECUTIVES, AND BRANCH AND BOARD CHAIRS (I.E. PERSONS COVERED UNDER THE POLICY). THE QUESTIONNAIRE PROVIDES A DESCRIPTION OF A CONFLICT OF INTEREST AS WELL AS THE BUSINESS AFFILIATION OF THE PERSON CONCERNED. ALL MEMBERS ARE REQUIRED TO COMPLETE AND SIGN THE QUESTIONNAIRE, AND TO RETURN THE COMPLETED DOCUMENTS TO THE PRESIDENT'S OFFICE. THE YMCA OF GREATER BOSTON'S PRESIDENT, AND CHIEF FINANCIAL OFFICER REVIEW THE CONTENTS RESPONSES DETAILED ON THE QUESTIONNAIRES, FOR COMPLETENESS AS WELL AS TO IDENTIFY ANY MATERIAL (OR POTENTIAL) CONFLICTS THAT MAY EXIST HAVE BEEN DOCUMENTED. THE YMCA OF GREATER BOSTON'S PRESIDENT SUBSEQUENTLY REVIEWS IDENTIFIED CONFLICTS WITH THE CHAIR OF THE GENERAL BOARD OF DIRECTOR. THE PERSON CONCERNED WITH WHOM A CONFLICTING INTEREST EXISTS WILL BE EXCLUDED FROM ANY DISCUSSION, APPROVAL OF TRANSACTIONS, BIDS, ETC. WITH ANY ALL-GENERAL BOARD COMMITTEE MEETINGS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE GENERAL BOARD OF DIRECTORS, LED BY THE CURRENT BOARD CHAIR, IS RESPONSIBLE FOR DUE DILIGENCE OF EXECUTIVE AND EMPLOYEE COMPENSATION TO ASSURE THAT THE YMCA OF GREATER BOSTON COMPLIES WITH IRS REQUIREMENTS FOR NON-PROFIT COMPENSATION. THE COMMITTEE REVIEWS AND DISCUSSES COMPENSATION SURVEYS OF COMPARABLE SIZE YMCAS ACROSS THE COUNTRY RESEARCHED BY SULLIVAN, COTTER AND ASSOCIATES, A SURVEY OF REPRESENTATIVE BOSTON AREA NON-PROFITS EXECUTIVES' COMPENSATION, AND A NATIONAL SURVEY OF ALL NON-PROFIT AND GENERAL INDUSTRY EXECUTIVES. THE COMMITTEE THEN REVIEWS AND APPROVES THE ANNUAL MERIT SALARY PLAN (BASED ON ANNUAL REVIEWS) AND ANY CHANGES TO THE COMPENSATION RANGES; EXAMINES THE COMPENSATION OF THE Y'S SENIOR EXECUTIVES AND COMPARES THEIR COMPENSATION TO THE SAME POSITIONS AT COMPARABLE YMCAS AND OTHER LOCAL AND REGIONAL NON-PROFITS; ASSURES THAT THE YMCA OF GREATER BOSTON IS PAYING BETWEEN THE FIFTIETH AND SEVENTY-FIFTH PERCENTILE OF PREVAILING MARKET RATES FOR SIMILAR POSITIONS; REVIEWS THE PERFORMANCE APPRAISAL OF THEY PRESIDENT BY THE CHAIR OF THE GENERAL BOARD; DETERMINES THE COMPENSATION OF THE YMCA PRESIDENT; AND ENSURES THAT THERE ARE CLEAR PERFORMANCE MEASURES FOR ANNUAL EMPLOYEE INCENTIVE AWARDS. THE COMMITTEE GENERALLY MEETS TWO FOUR TIMES ANNUALLY. THE COMMITTEE ALSO ASSIGNS SPECIFIC ANALYTICAL TASKS TO THE VP/HR TO ENSURE THE ORGANIZATION IS KEEPING CURRENT ON ALL COMPENSATION PRACTICES. FORM 990, PART VI, SECTION C, LINE 19 ON THE ORGANIZATION'S WEBSITE (WWW.YMCABOSTON.ORG) ANYONE IS ABLE TO VIEW THE Y'S MOST CURRENT ANNUAL REPORT. THEY MAY ALSO DOWLOAD A PDF FILE OF THE 990 AND THE MOST RECENT AUDITED ANNUAL FINANCIALS (THIS DOCUMENT INCLUDES THE STATEMENT OF FINANCIAL ACTIVITIES, AND THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION). FORM 990, PART XI, LINE 9: BENEFICIAL INTEREST IN TRUST 88,109. CHANGE IN FMV OF INTEREST RATE SWAPS -91,885. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. YMCA SHARED SERVICES INC 316 HUNTINGTON AVENUE BOSTON MA 02115 043504548 PROMOTE SOCIAL WELFARE, YOUTH DEVELOPMENT, HEALTLY LIVING, SOCIAL RESPONSIBI MA 501(C)(3) LINE 12A, I YMCA GREATER BOSTON INC 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 0 YMCA SHARED SERVICES INC M 21600 FMV