2024-07-26T10:04:33+00:00 2023-12-31 251031405 MCGILL POWER BELL & ASSOCIATES LLP 2402 West 8th Street Erie PA 16505 990 2023-01-01 250965621 YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER ERIE YOUN 8144521432 31 WEST 10TH STREET Erie PA 16501 JESSICA WOLFROM CFO 8144521432 2024-07-26 true SHAWN EMERSON P00745346 8144536594 2024-07-25 2023 2024-08-08 14:25:15Z X JESSICA WOLFROM 31 WEST 10TH STREET Erie PA 16501 20857564 false X WWW. YMCAERIE. ORG X 1863 PA AT THE YMCA OF GREATER ERIE, WE PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHY SPIRIT, MIND, AND BODY FOR ALL. 24 20 812 498 0 0 12014362 7806183 6300164 7116073 243749 522649 150933 223815 18709208 15668720 664421 431330 0 0 11380012 11433601 0 0 32421 6653159 5698840 18697592 17563771 11616 -1895051 30742170 29070954 6238035 5685978 24504135 23384976 AT THE YMCA OF GREATER ERIE, WE PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHY SPIRIT, MIND, AND BODY FOR ALL. false false 10966723 18433 2446852 EARLY LEARNING & SCHOOL-AGE ENRICHMENT Our YMCA believes that all kids have potential. We cultivate the values and skills that lead to positive behaviors, better health, and educational achievement. Woven into the fabric of the YMCA mission is a commitment to strengthening families. YMCA child care programs relieve the burden of balancing work and families and make it more possible for parents of children in our care to remain gainfully employed, knowing their children are thriving in a safe, developmentally sound environment that offers a range of experiences that enrich social-emotional, cognitive and physical growth. Expenses include subsidies and reduced fees that make participation possible for more than 60% of the children we engage. Our YMCA provides reduced fees for child care services. In 2023, 45,000 was awarded to 26 children to defray their fees this year, and continue to accept children through the state subsidy program. In addition, we provide aid to families who need help due to family violence, substance abuse, poverty, mental health, etc. We also provide free family fun events to promote healthy family interactions and enrich relationships between parents and children enrolled in our program. Our high-quality licensed child care promotes educational, emotional, physical, and social growth for infants, toddlers, preschoolers, and school-age children from diverse backgrounds. We participate in the Keystone STARS Quality Initiative at all 13 licensed child care locations. The YMCA continues to be a leader in early care and education. In 2023, Pennsylvania tax credit donations provided preschool education credits of $26,700 to 16 children. Last year, over 1,250 participants were served in licensed child care. PRE-K COUNTS Our Y is committed to providing educational equity to those most at risk for success. The YMCA of Greater Erie partnered with the State of Pennsylvania to offer free preschool to low-income children through the State's Pre-K Counts program. Pre-K Counts is an initiative created to build and strengthen pre-kindergarten partnerships in communities so that each community can create a self-sustaining system for providing high-quality early learning experiences to children in all settings. This program sponsored approximately 225 children in 2023. SUMMER CAMP When school lets out for summer, kids who don't continue to read, learn, and keep their minds and bodies active can fall behind their classmates that do. Some parents just don't have the knowledge/resources to keep their kids engaged and productive all summer long. Many families can't afford to enroll their children in a structured summer program. As a solution, the Y offers day camps that go far beyond the typical camp experience. Our camp programs are packed with physical and educational activities, on-site field trips, character building, arts/crafts, group games, and more. Campers learn the importance of values and are encouraged to exhibit them in their actions. The Y offers scholarships so that all children have the opportunity to enjoy this enriching experience. COMMUNITY SCHOOL The YMCA of Greater Erie is the lead non-profit partner at Harding Elementary School providing on-site support to students, families, and faculty. COMMUNITY RECREATION The YMCA believes in giving back and supporting our neighbors through collaboration with the City of Erie. We operate the City's Summer Parks & Recreation program in the heart of downtown neighborhoods providing recreation, mentoring, and enrichment programming to more than 550 youth aged 6-18. We collaborate with the Housing Authority of the City of Erie to operate Kids Clubs - a year-round educational and recreational program for youth. Participants in Kids Clubs are from low-income households living in or near subsidized housing and are given opportunities to participate in YMCA programs including sports, incentive award programs for good behavior, track and field, golf, art, theater, and special field trips. Collaborations with an area medical hospital, girl scouts and boy scouts, 4-h, and local drug prevention agencies enhance the program opportunities for youth. Free meals and snacks are also provided through Kids Clubs during the school year. 3818872 412897 4669221 HEALTH & WELL-BEING Our Y is committed to improving the health of our community. We strive to bring families closer together, encourage good health, and fosters connections through fitness, sports, fun and shared interests. As a result, 20,000 people in our community are receiving the support, guidance, and resources they need to achieve greater health in spirit, mind, and body. Our programs are designed to help people create realistic goals for self-improvement and emphasize disease prevention through regular exercise, proper nutrition, stress management, and health education. We collaborate with other agencies to provide programs structured specifically for those over 65 years of age, including land and water exercise, as well as an opportunity for social interaction. Virtual YMCA reaches Y and community members with online classes, workshops, and programs designed to give the viewer additional points of access to the Y and health and wellness resources. In addition, the Y created a Community Wellness Resources page within our website to give online users access to health information, family activities, and more. Our aquatic programs start developing physical skills in infancy through parent/child swim class and continue up through our Arthritis aquatics class for seniors; our family swim program gives adults and children shared time in the pool to appreciate one another and promote intergenerational relationships. Through holistic health programs, the Y offers several natural healing therapeutic services in our menu of community programs including energy healing, reiki, qigong, pre/postnatal yoga, and a community education series tackling topics related to posture, herbs, acupuncture, chronic pain, and others. Many of these programs are adapted for youth and family audiences throughout the year. Our Y continues to emphasize serving populations with special needs including adaptive swimming lessons, movement and strength building classes for youth and adults, support groups for those living with chronic illness, and youth recreation programs/day camp/afterschool experiences for those in the autism spectrum. The Y's chronic disease prevention programs expanded in 2023 to include diabetes prevention, fall prevention, smoking cessation and high blood pressure self-monitoring. The YMCA subsidized the disease prevention program costs for those who were income and health eligible. COMMUNITY OUTREACH The Y operated the Rodger Young Community Pool in collaboration with the City of Erie and the Erie Housing Authority, enrolling more than 299 children, various groups serving children aged 6-18. 1362107 VOLUNTEERS In 2023 We had almost 500 volunteers generate over 5,700 hours of volunteer service to the Y and other local nonprofits, totaling more than $73,000. We have been called on by peer Ys and other nonprofits to help them in their volunteer program evolution and are looked to by local nonprofits as an expert in volunteer management. FINANCIAL ASSISTANCE YMCA programs are offered at affordable fees for the community at large, with reasonable accommodations for those with special needs, and with financial assistance available for those who cannot afford the full fee. The YMCA provided more than $455,000 in financial assistance and community outreach programs for more than 9,900 children, teens, families, and seniors to help them live happier, healthier lives. MEALS FOR KIDS The YMCA of Greater Erie provides 14,400 free summer meals to kids in partnership with community sites throughout Erie County. Meals are offered in partnership with local school districts, community centers, and churches - in identified underserved neighborhoods. Meals adhere to nutrition standards outlined in Y-USA's Healthy Eating & Physical Activity Standards. Freshly prepared meals directly into identified food deserts through partnerships with other local organizations. In addition, we provide healthy snacks and meals to all children in our licensed childcare program and at-risk programs during the school year. 69% of the children we serve are at 185% of poverty or below. We have adopted, along with Y-USA, HEPA (healthy eating and physical activity) standards at all locations. In 2023, the Y served more than 298,000 healthy meals and snacks which introduced new foods and influenced food choice and education. ERIE COUNTY RE-ENTRY ALLIANCE In partnership with UnifiedErie, the Erie County Re-Entry Services & Support Alliance team and local, state, and federal law enforcement, the YMCA of Greater Erie provides re-entry services for those individuals that are re-entering civilian life after incarceration. These services include securing employment, housing, and mental/physical health. TEEN CENTER The YMCA Teen Center is a youth development program that focuses on providing year-round activities for low-income youth 12-18 years of age. The program's goal is to develop teens into contributing adult members of the Erie community. Programs concentrate on character development, societal issues, academics, arts/self-expression, career exploration, and post-secondary readiness. These activities promote healthy behaviors that are linked to success in the areas of education, employment, and health. In 2023, more than 150 teens were empowered to reach their full potential through mentorship, creative expression, academic enrichment, and conflict resolution. 16147702 true true false false false false false false true true false false false true false true false false false false false false false true false false false true true true false false false false false false false true false false false false false false false false false false false true 52 0 true 812 true false false false false false false false false X 24 20 true false false false false false false true true false true true true true true true true true true true false PA X X YMCA 8144521432 31 WEST 10TH STREET ERIE PA 16501 JOHN KATHMAN TREASURER 2.0 X X 0 0 0 JOSIE LUBIEJEWSKI SECRETARY 2.0 X X 0 0 0 JULIE WILSON CHAIRPERSON 2.0 X X 0 0 0 ANDREW PUSHCHAK BOARD MEMBER 2.0 X 0 0 0 CARL WOLFROM BOARD MEMBER 2.0 X 0 0 0 DAVID HALLER BOARD MEMBER 2.0 X 0 0 0 ERIC WEISLOGEL BOARD MEMBER 2.0 X 0 0 0 ERIN FESSLER BOARD MEMBER 2.0 X 0 0 0 GENEVIEVE DRUZAK BOARD MEMBER 2.0 X 0 0 0 JEFFREY EVANS BOARD MEMBER 2.0 X 0 0 0 JINHEE YOO BOARD MEMBER 2.0 X 0 0 0 KEN SLANEY BOARD MEMBER 2.0 X 0 0 0 KENNETH NICKSON JR BOARD MEMBER 2.0 X 0 0 0 KEVIN FLOWERS BOARD MEMBER 2.0 X 0 0 0 MARGARET MATTHEWS BOARD MEMBER 2.0 X 0 0 0 MIKE SMILEY BOARD MEMBER 2.0 X 0 0 0 MIKE SPARKS BOARD MEMBER 2.0 X 0 0 0 PAUL SALLIE BOARD MEMBER 2.0 X 0 0 0 PETE EAGLEN BOARD MEMBER 2.0 X 0 0 0 RENEE SLABIC BOARD MEMBER 2.0 X 0 0 0 RON BIELANIN BOARD MEMBER 2.0 X 0 0 0 STEVE HERBSTRITT BOARD MEMBER 2.0 X 0 0 0 TIM GLASS IMMEDIATE PAST CHAIR 2.0 X 0 0 0 TONY GILMORE BOARD MEMBER 2.0 X 0 0 0 GERRY VANDEMERWE CEO 40.0 X 214707 0 21912 JAMES MCELDOWNEY COO 40.0 X 107328 0 28909 Jessica Wolfrom CFO 40.0 X 84566 0 26816 406601 0 77637 2 false true false ELECTRICAL & MECHANICAL SYSTEMS INC 316 CHERRY STREET ERIE PA 16507 MAINTENANCE SERVICES 146932 BROOKS LANDSCAPE INC 5263 KNOYLE RD ERIE PA 16510 LANDSCAPING SERVICES 140899 2 1052 0 5000 0 7510160 289971 13156 7806183 Membership Revenue 624110 4027764 4027764 Childcare Revenue -- Infant/Toddler/Preschool 624110 1436524 1436524 Childcare Revenue -- School Age 624110 696382 696382 Day Camp Revenue 624110 313946 313946 Resident Camp Revenue 0 0 641457 641457 0 0 7116073 411276 0 0 411276 0 0 0 0 0 0 0 0 80164 0 0 0 80164 0 80164 0 0 80164 5257915 0 5146542 0 111373 0 111373 0 0 111373 60235 5000 29618 30617 0 30617 0 0 0 0 0 0 23739 12684 11055 0 0 11055 Sales/Misc Income 624110 101979 0 0 101979 0 0 0 0 101979 15668720 7116073 0 746464 0 0 429330 429330 2000 2000 0 0 546779 0 546779 0 0 0 0 0 9130330 8784910 329823 15597 415549 390372 24355 822 615622 576555 36966 2101 725321 664943 59225 1153 0 0 0 0 25843 9375 16468 0 69405 30525 38880 0 0 0 0 0 0 0 43957 0 43957 0 644464 495641 148823 0 61504 6686 42070 12748 563753 533974 29779 0 0 0 0 0 0 0 0 0 968347 943921 24426 0 152173 149776 2397 0 0 0 0 0 121336 100713 20623 0 178854 178373 481 0 148927 148927 0 0 1086367 1084603 1764 0 159192 148848 10344 0 REPAIRS AND MAINTENANCE 805666 802404 3262 0 CHILDCARE FOOD PROGRAM 496354 496354 0 0 VOLUNTEER EXPENSES 172698 169472 3226 0 0 0 0 0 17563771 16147702 1383648 32421 0 0 8213492 6281309 0 0 1304012 891727 0 0 0 0 0 0 0 0 53406 62265 36824967 23618296 13222050 13206671 7881314 8590354 0 0 0 0 67896 38628 30742170 29070954 931390 1169008 0 0 447279 234059 4596667 4225551 0 0 0 0 191552 0 49111 49886 22036 7474 6238035 5685978 X 24035007 23013689 469128 371287 0 0 0 0 0 0 24504135 23384976 30742170 29070954 X -1895051 790598 0 0 0 -14706 X false true X true true true X 12773229 12026195 14304609 15653511 11833947 66591491 0 0 0 0 0 0 0 0 0 0 0 0 12773229 12026195 14304609 15653511 11833947 66591491 0 66591491 302028 293583 285872 315105 491440 1688028 0 0 0 0 0 0 0 0 0 0 0 0 68279519 14260918 0.9753 0.9709 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7879219 19230 1120108 0 385975 43957 8588625 10003267 24695 -1723252 0 377623 47868 7879219 9369361 23739 1031936 0 367716 54053 10003267 8495229 89347 1187453 0 358252 44416 9369361 7721824 25510 1430983 0 656085 27003 8495229 0.9846 0.0154 0.0 true false 0 1703260 1703260 0 30618369 19861058 10757311 0 55325 54656 669 0 4448013 3702582 745431 0 0 0 0 13206671 Lease Liability 7474 7474 16216749 790598 232740 12684 1036022 15180727 43957 444036 487993 15668720 17335908 232740 0 0 12684 245424 17090484 43957 429330 473287 17563771 Schedule D, Part X, Line 2 Liability for uncertain tax positions 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), AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3), EXCEPT FOR INCOME TAXES PERTAINING TO UNRELATED BUSINESS INCOME. THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) 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. Schedule D, Part V, Line 4 Intended uses of endowment funds INCOME FROM THE ORGANIZATION'S ENDOWMENT FUND IS USED FOR MEETING OPERATIONS AND FACILITY NEEDS. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Cost of Goods Sold - 12684 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements CHILDCARE SUBSIDY EXPENSES - 18433 MEMBERSHIP SUBSIDY EXPENSES - 410897 INTEREST RATE SWAP AGREEMENT CHANGE IN LIABILITY - 14706 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Cost of Goods Sold - 12684 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements MEMBERSHIP SUBSIDY EXPENSES - 410897 CHILDCARE SUBSIDY EXPENSES - 18433 Quad Race 3847 0 3847 0 3815 0 2425 0 2634 Golf Outing 33270 5000 28270 0 0 0 0 0 0 4 28118 0 28118 600 6107 7425 5547 0 1065 65235 5000 60235 600 9922 7425 7972 0 3699 29618 30617 false MEMBERSHIP OPEN DOOR FINANCIAL ASSISTANCE 9986 410897 Book REDUCED MEMBER FEE CHILD CARE SLIDING FEE 42 18433 Book REDUCED CHILDCARE FEE Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. N/A X true true X X X false false false false false false false false false GERRY VANDEMERWE CEO 214707 0 0 0 0 0 17229 0 4683 0 236619 0 0 0 Schedule J, Part I, Line 1a Health or social club dues or initiation fees THE ORGANIZATION PAYS FOR THE MEMBERSHIP OF ITS EXECUTIVE DIRECTOR TO A LOCAL SOCIAL CLUB. THE MEMBERSHIP IS ONLY USED FOR BUSINESS. A ERIE COUNTY COMMUNITY SERVICES FINANCING AUTHORITY 161644074 000000000 2008-03-25 7300000 EXPANSION AT THE GLENWOOD BRANCH, REFINANCING OF EXISTING DEBT AND OTHER PROJECTS. false false false B ERIE COUNTY GENERAL AUTHORITY 231658176 000000000 2016-06-30 1900000 EXPANSION AT THE EAST SIDE BRANCH false false false A 4258333 0 7300000 0 0 0 133700 0 0 7166300 0 0 2009 true false true true B 659417 0 1900000 0 0 0 38000 0 0 1862000 0 0 2017 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 false true false false false false B false false true false false false false false false A false B false ELECTRICAL & MECHANICAL SYS INC (S HERBSTRITT) OWNER/BOARD MEMBER 145826 INDEPENDENT CONTRACTOR false ETG COMMUNICATION INC (R BIELANIN) Owner/Board Member 53851 Communication Services false WEBER MURPHY FOX INC (D WILKINSON) OWNER/BOARD MEMBER 17581 CONSTRUCTION SERVICES false Form 990, Part VI, Line 18 DISCLOSURE AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons JESSICA WOLFROM - Family relationship, CARL WOLFROM - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body A COPY OF THE FORM 990 WAS PROVIDED TO THE BOARD FOR THEIR REVIEW PRIOR TO FILING THE RETURN. Form 990, Part VI, Line 12c Conflict of interest policy TO ENSURE THE YMCA OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS THE FOLLOWING STEPS ARE TAKEN. EACH SIGNIFICANT PERSON IS REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE AS PREPARED BY THE FINANCE COMMITTEE. THE QUESTIONNAIRES ARE THEN REVIEWED BY THE CEO AND BOARD CHAIRMAN. POTENTIAL CONFLICTS ARE THEN SHARED WITH THE CFO AND FINANCE COMMITEE. MAJOR VENDORS ARE ASKED TO DISCLOSE ANY PERSONAL, FINANCIAL, OR OTHER RELATIONSHIP THAT THE VENDOR HAS WITH ANY OF THE ORGANIZATION'S DIRECTORS, OFFICERS, EMPLOYEES, OR VOLUNTEERS. THE CFO PERIODICALLY REVIEWS TRANSACTIONS INVOLVING ANY SIGNIFICANT EXPENDITURES OF ORGANIZATIONAL FUNDS TO ENSURE ALL RENUMERATION PAID CONTINUES TO BE REASONABLE. IF A POSSIBLE CONFLICT OF INTEREST IS IDENTIFIED IT IS THEN PROCESSED ACCORDING TO THE CONFLICT OF INTERST POLICY. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE NATIONAL YMCA HIRES AN OUTSIDE CONSULTANT TO MAKE RECOMMENDATIONS FOR EXECUTIVE COMPENSATION AND PROFESSIONAL STAFF INCREASES. THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS THE RECOMMENDATIONS MADE BY THE OUTSIDE CONSULTANT AND PROVIDES FINAL APPROVAL. Form 990, Part VI, Line 15b Process to establish compensation of other employees All positions Form 990, Part VI, Line 19 Required documents available to the public GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REUQEST. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Revenue - Total Revenue: 641457, Related or Exempt Function Revenue: 641457, 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: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Interest Rate Swap Agreement Change in Liability - -14706; Form 990, Part XII, Line 2c OVERSIGHT PROCESS THE FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED. Amended Return The 2023 990 was amended to correct an for an error in part VIII line 1f. Part VIII line 1f was changed from $291,720 to the correct amount of $289,971. This change affected total contributions and total revenue lines throughout the return, reducing the amounts by $1,749.