2024-09-23T11:51:09+00:00 2023-12-31 363963131 Mann Weitz & Associates LLC 570 Lake Cook Rd Suite 330 Deerfield IL 60015 990 2023-09-01 362169194 Young Mens Christian Assoc McGaw Inc YOUN 8474757400 1000 Grove Street Evanston IL 60201 Nancy L Owens Chief Financial Officer 8474757400 2024-09-23 true true MARCY STEINDLER P00573131 8472673400 2023-07-16 2023 2024-08-08 14:25:15Z Monique Parsons 1000 Grove Street Evanston IL 60201 5535358 false X mcgawymca.org X 1885 IL The McGaw YMCA cultivates the whole person, strengthens community, and provides equitable access to transformational experiences that uplift the mind, body, and spirit. McGaw YMCA will be a place of belonging for all people at every stage of life. We are committed to strengthening community. Every day, we work in partnership with our neighbors to make sure that everyone in our diverse and vibrant community has the opportunity to learn, grow, and thrive. 23 23 774 247 0 0 2210721 1123309 14278594 3848331 234886 187752 152303 21084 16876504 5180476 1019275 172053 0 11172473 3503554 59965 293133 6414240 2053320 18605988 5788892 -1729484 -608416 22627860 22803521 5404654 6119976 17223206 16683545 The McGaw YMCA cultivates the whole person, strengthens community, and provides equitable access to transformational experiences that uplift the mind, body, and spirit. McGaw YMCA will be a place of belonging for all people at every stage of life. We are committed to strengthening community. Every day, we work in partnership with our neighbors to make sure that everyone in our diverse and vibrant community has the opportunity to learn, grow, and thrive. false false 2300632 49714 1727622 YOUTH DEVELOPMENT: McGaw YMCA is committed to nurturing the potential of every child and teen. We believe that all kids deserve the opportunity to discover who they are and what they can achieve. We help young people cultivate the values, skills, and relationships that lead to positive behaviors, better health, and educational achievement. Our Y programs such as Child Care, Early Learning, Head Start, STEM education for middle school children, youth sports, day camp, and residential camp, offer a range of experiences that enrich cognitive, social, physical, and emotional growth. Last year, McGaw provided $49,714 in scholarship assistance to make our youth development programs accessible to the community. 1718019 112097 1749640 HEALTHY LIVING: McGaw YMCA is a leading voice on improving individual and community well-being. We bring families closer together, encourage good health and foster connections through fitness, sports, fun, and shared interests. As a result, over 3,969 families in our community are receiving the support, guidance, and resources they need to achieve greater health in spirit, mind, and body. This is particularly important as our nation struggles with an obesity crisis, families struggle with work/life balance and individuals search for personal fulfillment. Our programs are accessible, affordable and open to all people. Last year, McGaw provided $112,097 in scholarship assistance to make our healthy living programs accessible to the community. 516595 10242 371069 SOCIAL RESPONSIBILITY: McGaw YMCA believes in giving back and supporting our neighbors. We have been listening and responding to our community's most critical social needs for more than 130 years. Y programs such as the men's residence and food programs are examples of how we deliver training, resources, and support that empower our neighbors to effect change and overcome obstacles. Last year, we engaged 250 YMCA members, participants, and volunteers in activities that strengthen our community and pave the way for future generations to thrive. Last year, McGaw provided $10,242 in scholarship assistance to make our social responsibility programs accessible to the community. 4535246 true true false false false false false false true true false false false true true false true false false false false false true true false false false true true false false false false false false false false true false false false false false false false false true 27 0 true 774 true false false false false false false false false false false false false X 23 23 false false false false true true false true true false false true true true true true true true true false IL X X Nancy L Owens 8474757400 1000 Grove Street Evanston IL 60201 Janine Hill Chair 1.5 0.0 X X 0 0 0 Marjorie Rallins Secretary 1.5 0.0 X X 0 0 0 Mark Metz Vice Chair 1.5 0.0 X X 0 0 0 Matthew Walsh Ex-Officio Chair of the Board 1.5 0.0 X X 0 0 0 Vincent Sweeney Treasurer 1.5 0.0 X X 0 0 0 Allie Payne Director of the Board 1.0 0.0 X 0 0 0 Angela Edwards Campbell Executive Committee Member at Large 1.0 0.0 X 0 0 0 Brandon Buchanan Director of the Board 1.0 0.0 X 0 0 0 Casey Miller Executive Committee Member at Large 1.0 0.0 X 0 0 0 Corey Winchester Director of the Board 1.0 0.0 X 0 0 0 Curt Hansen Director of the Board 1.0 0.0 X 0 0 0 Evonda Thomas-Smith Executive Committee Member at Large 1.0 0.0 X 0 0 0 Katherine Heid Director of the Board 1.0 0.0 X 0 0 0 Lisa Yang Director of the Board 1.0 0.0 X 0 0 0 Marquis Parker Director of the Board 1.0 0.0 X 0 0 0 Michael Bergmann Director of the Board 1.0 0.0 X 0 0 0 Mike Cornell Director of the Board 1.0 0.0 X 0 0 0 Mireya Dominguez Director of the Board 1.0 0.0 X 0 0 0 Nosa Ehimwenman Director of the Board 1.0 0.0 X 0 0 0 Omar Brown Director of the Board 1.0 0.0 X 0 0 0 Ryan Ollie Director of the Board 1.0 0.0 X 0 0 0 Sarah McHolland Director of the Board 1.0 0.0 X 0 0 0 Sarita Smith Director of the Board 1.0 0.0 X 0 0 0 Sebastian Nalls Director of the Board 1.0 0.0 X 0 0 0 Evangeline Semark Chief Marketing and Communications Officer 50.0 0.0 X 117617 0 45681 Monique Parsons President and CEO 50.0 0.0 X 239160 0 55012 Nancy L Owens Chief Financial Officer 50.0 0.0 X 159323 0 38750 Nicole Woodard Iliev Chief Operating Officer 50.0 0.0 X 165398 0 45961 681498 0 185404 9 false true false EV Construction Co 86 E 6th Street Holland MI 49423 Construction 446544 LCM Architects 819 S Wabash Ave Chicago IL 606052153 Architectural design and project management 254960 AA Masonry 827 Hartrey Evanston IL 60202 Tuckpointing and masonry repair 153150 Fort Dearborn Partners 190 South Lasalle Street Chicago IL 60603 Financial and management consulting 109313 4 50872 0 36656 0 91360 944421 27949 1123309 Healthy Living 813410 1749640 1749640 Youth Development 813410 1727622 1727622 Social Responsibility 813410 371069 371069 0 0 0 0 3848331 59433 0 0 59433 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 456129 0 327810 0 128319 0 128319 0 0 128319 0 36656 15010 -15010 0 -15010 0 0 0 0 0 0 11993 12062 -69 0 0 -69 Laundry 813410 1727 0 0 1727 Locker Rental 813410 5903 0 0 5903 Vending Machine 813410 3726 0 0 3726 24807 0 0 24807 36163 5180476 3848331 0 208836 725 725 171328 171328 0 0 0 0 310271 49928 228851 31492 0 0 0 0 2548222 2357286 50089 140847 204153 192098 955 11100 358807 329155 18964 10688 82101 62914 7369 11818 0 0 0 0 1275 0 1275 0 9314 0 9314 0 0 0 0 0 59965 59965 0 0 0 0 208615 19890 184162 4563 16161 1581 13780 800 170104 88450 78336 3318 121950 51819 58798 11333 0 0 0 0 587190 579959 5407 1824 4088 2778 1213 97 0 0 0 0 30000 17851 9623 2526 36875 34771 2104 0 36014 36077 -63 0 280839 276971 3023 845 68170 67234 686 250 Member class and activity expenses 186878 185275 1392 211 Bad Debt 282449 0 282449 0 License and Taxes 7599 7561 32 6 Dues and Subscriptions 5799 1595 2754 1450 0 0 0 0 5788892 4535246 960513 293133 1130 1130 483103 1201065 429251 147860 1439199 505388 0 0 0 0 0 0 26746 28330 129851 183898 33531611 19883984 12915717 13647627 7202863 6532532 0 0 0 0 0 555691 22627860 22803521 1585111 1489723 0 0 318404 614052 0 0 0 0 0 0 0 0 3484626 3443536 16513 572665 5404654 6119976 12952344 12324821 4270862 4358724 0 0 0 0 0 0 17223206 16683545 22627860 22803521 -608416 68755 0 X false true X true false X 2186152 7555739 3923366 2210721 1123309 16999287 10201002 10568959 11872954 14384080 3860324 50887319 0 0 0 12387154 18124698 15796320 16594801 4983633 67886606 121812 20768 16370 22155 22155 203260 0 0 0 0 0 0 121812 20768 16370 22155 22155 203260 67683346 107664 111531 134945 213411 59433 626984 0 0 107664 111531 134945 213411 59433 626984 0 0 400465 59405 53658 106069 36163 655760 12895283 18295634 15984923 16914281 5079229 69169350 0.9785 0.9802 0.01 0.01 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 400465.0, COLUMN B - 59405.0, COLUMN C - 53658.0, COLUMN D - 16624.0, COLUMN E - 11472.0, COLUMN F - 541624.0; DESCRIPTION - VENDOR REBATE, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 21425.0, COLUMN E - 13335.0, COLUMN F - 34760.0; DESCRIPTION - VENDING MACHINE REVENUE, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 7817.0, COLUMN E - 2953.0, COLUMN F - 10770.0; DESCRIPTION - OTHER MERCHANDISE SALES, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 662.0, COLUMN E - 773.0, COLUMN F - 1435.0; DESCRIPTION - LOCKER RENTAL, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 17832.0, COLUMN E - 5903.0, COLUMN F - 23735.0; DESCRIPTION - LAUNDRY, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 7554.0, COLUMN E - 1727.0, COLUMN F - 9281.0; DESCRIPTION - GAIN FROM INSURANCE CLAIM, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 34155.0, COLUMN E - 0.0, COLUMN F - 34155.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2674470 0 190694 0 0 2865164 2617526 0 163486 0 106542 0 2674470 3053785 0 -436259 0 0 0 2617526 2766490 0 364380 0 77085 0 3053785 3089796 0 233979 0 557285 0 2766490 0.0 0.87 0.13 true false 1191727 1181884 27027934 15220350 11807584 0 0 0 4658348 4040839 617509 653602 612952 40650 13647627 Funds Held YMCA sponsored Groups 16974 Operating lease/Right-of-use 555691 572665 X 21231961 261516 0 0 15703645 15965161 5266800 0 -86324 -86324 5180476 23308344 0 0 0 17519452 17519452 5788892 0 0 0 5788892 Schedule D, Part V, Line 4 Intended uses of endowment funds PROVIDE SUPPORT FOR THE YOUTH AND FAMILY PROGRAMS AS WELL AS THE LOW-INCOME HOUSING PROGRAM. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The financial statement effects of a tax position taken or expected to be taken are recognized in the consolidated financial statements when it is more likely than not, based on technical merits, that the position will be sustained upon examination. As of December 31, 2023, and August 31, 2022, the Association had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 08/31/2023 Form 990, Part VIII - 16876503 Fee assistance 09/2022-08/2023 - -1001530 Fee assistance 09/2023-12/2023 - -171328 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements 08/31/2023 Form 990, Part VIII, line 10 (b) CoGS - -59252 12/31/2023 Form 990, Part VIII, line 10 (b) CoGS - -12062 08/31/2023 Form 990, Part VIII, line 8 (b) - 0 12/31/2023 Form 990, Part VIII, line 8 (b) - -15010 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 08/31/2023 Form 990, Part IX - 18605988 08/31/2023 Fee assistance - -1001530 12/31/2023 Fee assistance - -171328 08/31/2023 Form 990, line 10 (b) - 59252 12/31/2023 Form 990, line 10 (b) - 12062 08/31/2023 Form 990, Part VIII, line 8 (b) - 0 12/31/2023 Form 990, Part VIII, line 8 (b) - 15008 X X X X X X X true Donor by Design Group LLC 725 W Gilbert Rd Palatine IL 60067 Coordinates fundraising activities false 865150 33865 831285 GROWTH VISION HEALTH INC 1808 W Chicago Ave 2R Chicago IL 60622 Coordinated grant-related fundraising activities false 258159 26100 232059 1123309 59965 1063344 IL Fundraising (Camp Echo) 36656 36656 0 0 0 1787 13223 0 0 0 0 36656 36656 0 0 0 1787 13223 0 0 15010 -15010 true YOUTH DEVELOPMENT FEE ASSISTANCE 77 49714 HEALTHY LIVING FEE ASSISTANCE 530 111372 SOCIAL RESPONSIBILITY FEE ASSISTANCE 21 10242 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The Association is a place of belonging for all people at every stage of life. THE ASSOCIATION HAS DEVELOPED A MEMBERSHIP FEE STRUCTURE THAT PROVIDES ASSISTANCE BASED UPON THE MEMBER'S DOCUMENTED INCOME AND HOUSEHOLD SIZE. APPLICANTS FOR PROGRAM SCHOLARSHIPS WILL BE EVALUATED BASED UPON THEIR CURRENT MEMBERSHIP LEVEL, DETERMINED BY THE ABOVE MENTIONED DOCUMENTED INCOME AND HOUSEHOLD SIZE. NON-MEMBERS APPLYING TO PROGRAMS SUCH AS CAMP ECHO, CHILDREN'S CENTER OR RESIDENCE, ARE REQUIRED TO PROVIDE DOCUMENTATION TO VERIFY INCOME. THE MCGAW YMCA CHILDREN'S CENTER PROVIDES A SCHOLARSHIP PROGRAM FOR PARENTS WHO HAVE A NEED. PARENTS MAY APPLY EACH YEAR FOR FEE ASSISTANCE WHICH IS AWARDED BASED UPON THE PARENT'S DOCUMENTED INCOME AND HOUSEHOLD SIZE, USING A SLIDING SCALE AND BUDGET ALLOCATION. AS AN OPEN MEMBERSHIP ORGANIZATION, THE MCGAW YMCA PROVIDES AFFORDABLE HOUSING FOR LOW-INCOME MEN. FEE ASSISTANCE IS AWARDED BASED UPON THE RESIDENT'S DOCUMENTED INCOME ON A SCALE RELATING TO THE PERCENTAGE OF PUBLISHED RENT TO INCOME. RESIDENCE FEES MAY INCLUDE TEMPORARY ALLOWANCES DETERMINED BASED ON SPECIAL NEEDS. THE ASSOCIATION ESTABLISHS PROCEDURES FOR PROGRAM SCHOLARSHIP AND FEE ASSISTANCE BY PROGRAM, WHICH REFLECT APPROPRIATE AUTHORIZATION AND ADMINISTRATION MECHANISMS. A DOCUMENTED BASIS FOR GRANTING CONSISTENT FEE ASSISTANCE BASED ON INCOME AND FAMILY SIZE MUST BE DEVELOPED, UPDATED ANNUALLY, AND USED IN DETERMINING THE AMOUNT TO BE GRANTED TO EACH APPLICANT. THE MAXIMUM ASSISTANCE AWARD AMOUNT IS 75% FOR PROGRAM FEES, 60% FOR CHILD CARE SERVICES, 98% FOR CAMP ECHO SCHOLARSHIPS AND 100% FOR RESIDENCE RENT (ONLY UP TO INITIAL FOUR WEEKS) EXCEPTIONS CAN ONLY BE MADE BY THE PRESIDENT/CEO OR COO IN WRITING. ISSUANCE OF SCHOLARSHIPS FOR PROGRAMS WILL BE FOR ONE PROGRAM SESSION. X X X X false false false false false false false false false Monique Parsons President and CEO 239160 0 0 0 0 0 23916 0 31096 0 294172 0 0 0 Nancy L Owens Chief Financial Officer 159323 0 0 0 0 0 15932 0 22818 0 198073 0 0 0 Nicole Woodard Iliev Chief Operating Officer 165398 0 0 0 0 0 16540 0 29421 0 211359 0 0 0 Evangeline Semark Chief Marketing and Communications Officer 117617 0 0 0 0 0 11762 0 33919 0 163298 0 0 0 X 4 27949 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - Amount represents total number of gifts received from donors though not the individual stock count. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee, which is a Standing Committee of the Board of Directors, shall consist of the elected officers of the Association. The Chair may appoint additional Directors to serve on the Executive Committee, subject to the approval of the Board of Directors. Subject to such restrictions imposed by law, the Executive Committee has all the powers of the Board of Directors during intervals between meetings of the Board of Directors and must report all actions taken at the next meeting of the Board of Directors. A majority shall constitute a quorum for meeting of the Executive Committee, and any action taken by the Committee shall be by vote of a majority of the Committee members present and voting at a meeting at which a quorum is present. Form 990, Part VI, Line 6 Classes of members or stockholders The organization is a membership organization for purposes of the use of its facilities and programs. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The board of directors is elected by members at the annual meeting. Form 990, Part VI, Line 11b Review of form 990 by governing body The Association provides an electronic copy of the final version of Form 990 to all Board members for their review before it is filed. Form 990, Part VI, Line 12c Conflict of interest policy An Interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement. All board members must sign an annual statement that they have read and that they will comply with the policy. An interested person may make a presentation at the governing board or committee meeting, but after the presentation, he/she may be asked to leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. After exercising due diligence, the governing board or committee shall determine whether the organization can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the Organization's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination, it shall make its decision as to whether to enter into the transaction or arrangement. Form 990, Part VI, Line 15a Process to establish compensation of top management official Annually, the Human Resources Task Force of the YMCA of the USA sends their Salary Administration Guideline Recommendation to all Y's. The guideline lists salary ranges and recommended merit increases. In addition, they post on the website the US Department of Labor statistics. In support of these guidelines, salary ranges are based on subjective criteria, the Arthur Anderson developed the "Hay Plan" in 2000. There is a point system rating for each job, which includes total revenue responsibility, managerial know -how, and decision complexity for each salary job. The Human Capital Development Committee reviews the guidelines and recommends to the Board Chair and the Executive Committee an appropriate merit Increase for the CEO. The HR committee consists of 7 individuals who are YMCA members and/or independent volunteers. The Board Chair completes an employee status change form authorizing the merit raise and this form is permanently kept as part of the CEO's payroll records. In the Finance Department, officers key employees' compensation and merit increases are determined in a similar manner using the Human Capital Development Committee to give guidance using the "Hay" pointing system for compensation levels within a specified range for the related responsibilities and experience, and developing ranges of increases that adhere to specific performance appraisal results and overall budget guidelines developed to apply increases. The CEO reviews the performance of all direct reports and job salary scale for all key employees. Form 990, Part VI, Line 15b Process to establish compensation of other employees Annually, the Human Resources Task Force of the YMCA of the USA sends their Salary Administration Guideline Recommendation to all Y's. The guideline lists salary ranges and recommended merit increases. In addition, they post on the website the US Department of Labor statistics. In support of these guidelines, salary ranges are based on subjective criteria, the Arthur Anderson developed the "Hay Plan" in 2000. There is a point system rating for each job, which includes total revenue responsibility, managerial know -how, and decision complexity for each salary job. The Human Capital Development Committee reviews the guidelines and recommends to the Board Chair and the Executive Committee an appropriate merit Increase for the CEO. The HR committee consists of 7 individuals who are YMCA members and/or independent volunteers. The Board Chair completes an employee status change form authorizing the merit raise and this form is permanently kept as part of the CEO's payroll records. In the Finance Department, officers key employees' compensation and merit increases are determined in a similar manner using the Human Capital Development Committee to give guidance using the "Hay" pointing system for compensation levels within a specified range for the related responsibilities and experience, and developing ranges of increases that adhere to specific performance appraisal results and overall budget guidelines developed to apply increases. The CEO reviews the performance of all direct reports and job salary scale for all key employees. Form 990, Part VI, Line 19 Required documents available to the public The governing documents, conflict of interest policy, and financial statements are available 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 VIII, Line 11d Other Miscellaneous Revenue Vendor rebate - Total Revenue: 13335, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 13335; Miscellaneous revenue - Total Revenue: 11472, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 11472;