2025-09-16T03:31:42+00:00 2024-12-31 363963131 Mann Weitz & Associates LLC 570 Lake Cook Rd Suite 330 Deerfield IL 60015 990 2024-01-01 362169194 Young Mens Christian Assoc McGaw Inc YOUN 8474757400 1000 Grove Street Evanston IL 60201 JR Remke Executive Director of Finance 8474757400 2025-09-16 true true MARCY STEINDLER P00573131 8472673400 2023-07-16 2024 2025-03-06 01:10:19Z Monique Parsons 1000 Grove Street Evanston IL 60201 30348434 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. 20 21 714 116 0 1123309 2087397 3848331 15544305 187752 279990 21084 84424 5180476 17996116 172053 1124266 0 3503554 11626010 59965 179217 581780 2053320 6446410 5788892 19375903 -608416 -1379787 22803521 20339817 6119976 4752455 16683545 15587362 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 9442039 705805 8709619 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 $705,805 in scholarship assistance to make our youth development programs accessible to the community. 5423650 380358 5769873 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, thousands of 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 $380,358 in scholarship assistance to make our healthy living programs accessible to the community. 1239143 38103 1064813 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 $38,103 in scholarship assistance to make our social responsibility programs accessible to the community. 16104832 true true false 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 false false true false false false false false false false false false true 31 0 true 714 true false false false false false true true false false false false false false X 20 21 false false false false true true false true true false false false true true true true true true true true false false IL X X JR Remke 8474757400 1000 Grove Street Evanston IL 60201 Janine Hill Ex-Officio 1.5 0.0 X X 0 0 0 Marjorie Rallins Secretary 1.5 0.0 X X 0 0 0 Mark Metz Chair 1.5 0.0 X X 0 0 0 Sarita Smith Vice Chair 1.5 0.0 X X 0 0 0 Vincent Sweeney Treasurer 1.5 0.0 X X 0 0 0 Allie Payne 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 Constance Wright Esq Director of the Board 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 Jeremy Yonan Director of the Board 1.0 0.0 X 0 0 0 Katherine Heid Director of the Board 1.0 0.0 X 0 0 0 Lisa Yang Executive Committee Member at Large 1.0 0.0 X 0 0 0 Marquis Parker Executive Committee Member at Large 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 Philina King 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 Sebastian Nalls Director of the Board 1.0 0.0 X 0 0 0 Becky Slenk Chief Membership & Operations Officer 50.0 0.0 X 116497 0 38428 Jesse Chatz Chief of Staff & Strategy 50.0 0.0 X 38902 0 8157 Monique Parsons President and CEO 50.0 0.0 X 244862 0 51390 Nancy L Owens Chief Financial Officer 50.0 0.0 X 97345 0 23357 Nicole Woodard Iliev Chief Learning & Innovation Officer 50.0 0.0 X 168513 0 46259 Bernard Rocca Branch Executive Director, Camp Echo 50.0 0.0 X 104622 0 41722 Emma Lynn Mihevc Senior Director, Human Resources 50.0 0.0 X 109606 0 36247 Evangeline L Semark Executive Director, Marketing & Communications 50.0 0.0 X 119444 0 44516 Greg Baiocchi Executive Director, IT & Telecommunications 50.0 0.0 X 124295 0 25612 1124086 0 315688 7 false true false Donor by Design Group LLC 725 W Gilbert Rd Palatine IL 60067 Fundraising consulting 222617 EV Construction Co 86 E 6th Street Holland MI 49423 Construction 184914 LCM Architects 819 S Wabash Ave Chicago IL 606052153 Architectural design and project management 153795 GHC MechanicalInc 990 Pauly Drive Elk Grove Village IL 60007 Building and facility maintenance 124972 4 60635 0 257496 0 281000 1488266 139030 2087397 Youth Development 813410 8709619 8709619 Healthy Living 813410 5769873 5769873 Social Responsibility 813410 1064813 1064813 0 0 0 0 15544305 263584 0 0 263584 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12171133 0 12154727 0 16406 0 16406 0 0 16406 31333 257496 138188 -106855 0 -106855 0 0 0 0 0 0 111025 59403 51622 0 0 51622 Laundry 813410 9486 0 0 9486 Locker Rental 813410 16810 0 0 16810 Vending Machine 813410 10034 0 0 10034 103327 0 0 103327 139657 17996116 15544305 0 364414 1001 1001 1123265 1123265 0 0 0 0 846157 169232 568562 108363 0 0 0 0 8797358 7899052 809669 88637 435298 413059 21641 598 1279506 1129562 132007 17937 267691 194425 65432 7834 0 0 0 0 21884 0 21884 0 59502 0 59502 0 0 0 0 0 179217 179217 0 0 0 0 325139 90458 114891 119790 58708 5850 51815 1043 825590 474478 343551 7561 360242 164064 160767 35411 0 0 0 0 1896422 1875532 15859 5031 19270 5937 11732 1601 0 0 0 0 120594 66541 52374 1679 107910 102214 5696 0 212868 210641 2227 0 849666 838236 8850 2580 231094 227915 2312 867 Member class and activity expenses 1090702 1084304 5827 571 Bad Debt 225224 0 225224 0 License and Taxes 21114 21103 8 3 Dues and Subscriptions 20481 7963 9461 3057 0 0 0 0 19375903 16104832 2689291 581780 1130 1130 1201065 871639 147860 293813 505388 418184 0 0 0 0 0 0 28330 24756 183898 225015 34253042 20733649 13647627 13519393 6532532 4746104 0 0 0 0 555691 239783 22803521 20339817 1489723 1152406 0 0 614052 523923 0 0 0 0 0 0 0 0 3443536 2820207 572665 255919 6119976 4752455 12324821 10785134 4358724 4802228 0 0 0 0 0 0 16683545 15587362 22803521 20339817 -1379787 148728 0 0 134876 0 X false true true false X 7555739 3923366 2210721 1123309 1980542 16793677 10568959 11872954 14384080 3860324 15655330 56341647 0 0 0 18124698 15796320 16594801 4983633 17635872 73135324 20768 16370 22155 22155 21614 103062 0 0 0 0 0 0 20768 16370 22155 22155 21614 103062 73032262 111531 134945 213411 59433 263584 782904 0 0 111531 134945 213411 59433 263584 782904 0 0 59405 53658 106069 36163 139657 394952 18295634 15984923 16914281 5079229 18039113 74313180 0.98276 0.97852 0.01 0.01 X Schedule A, Part III, Line 13 Please note that the organization changed its fiscal year from 08/31 to 12/31 during 2023. The support amounts for 2023 represent the shortened fiscal period of 09/2023-12/2023. All other periods include 12 months. Schedule A, Part III, Line 12 Other Income DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 59405.0, COLUMN B - 53658.0, COLUMN C - 16624.0, COLUMN D - 11472.0, COLUMN E - 91217.0, COLUMN F - 232376.0; DESCRIPTION - VENDOR REBATE, COLUMN A - , COLUMN B - , COLUMN C - 21425.0, COLUMN D - 13335.0, COLUMN E - 11625.0, COLUMN F - 46385.0; DESCRIPTION - VENDING MACHINE REVENUE, COLUMN A - , COLUMN B - , COLUMN C - 7817.0, COLUMN D - 2953.0, COLUMN E - 10034.0, COLUMN F - 20804.0; DESCRIPTION - OTHER MERCHANDISE SALES, COLUMN A - , COLUMN B - , COLUMN C - 662.0, COLUMN D - 773.0, COLUMN E - 485.0, COLUMN F - 1920.0; DESCRIPTION - LOCKER RENTAL, COLUMN A - , COLUMN B - , COLUMN C - 17832.0, COLUMN D - 5903.0, COLUMN E - 16810.0, COLUMN F - 40545.0; DESCRIPTION - LAUNDRY, COLUMN A - , COLUMN B - , COLUMN C - 7554.0, COLUMN D - 1727.0, COLUMN E - 9486.0, COLUMN F - 18767.0; DESCRIPTION - GAIN FROM INSURANCE CLAIM, COLUMN A - , COLUMN B - , COLUMN C - 34155.0, COLUMN D - 0.0, COLUMN E - 0.0, COLUMN F - 34155.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2865164 0 233690 0 115000 0 2983854 2674470 0 190694 0 0 0 2865164 2617526 0 163486 0 106542 0 2674470 3053785 0 -436259 0 0 0 2617526 2766490 0 364380 0 77085 0 3053785 0.0 0.84 0.16 true false 0 1219527 1205476 0 27479627 15867049 11612578 0 0 0 0 0 4833044 4218389 614655 0 720844 634160 86684 13519393 Federal Income Taxes Funds Held YMCA sponsored Groups 16136 Operating lease/Right-of-use 239783 255919 X 17080981 148728 -1123266 -974538 18055519 -59403 -59403 17996116 18312040 -1063863 -1063863 19375903 0 0 19375903 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, 2024, and December 31, 2023, 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 Fee Assistance - -1123266 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Cost of Goods Sold - -59403 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fee Assistance - -1123266 Cost of Goods Sold - 59403 X X X X X X X true Donor by Design Group LLC 725 W Gilbert Rd Palatine IL 60067 Consult on fundraising activities and strategies false 2087397 179217 1908180 2087397 179217 1908180 IL Camp Echo 36920 22000 14920 0 0 0 190 357 3720 Gala 251909 235496 16413 1368 0 19391 48453 40940 23769 0 0 0 0 0 0 0 0 0 288829 257496 31333 1368 0 19391 48643 41297 27489 138188 -106855 true YOUTH DEVELOPMENT FEE ASSISTANCE 411 705805 HEALTHY LIVING FEE ASSISTANCE 1167 379357 SOCIAL RESPONSIBILITY FEE ASSISTANCE 23 38103 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 244862 0 0 0 0 0 24486 0 26904 0 296252 0 0 0 Becky Slenk Chief Membership & Operations Officer 116497 0 0 0 0 0 11650 0 26778 0 154925 0 0 0 Nicole Woodard Iliev Chief Learning & Innovation Officer 168513 0 0 0 0 0 16851 0 29408 0 214772 0 0 0 Evangeline L Semark Executive Director, Marketing & Communications 119444 0 0 0 0 0 11944 0 32572 0 163960 0 0 0 7 139030 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 Other Merchandise Sales - Total Revenue: 485, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 485; Vendor Rebate - Total Revenue: 11625, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 11625; Miscellaneous Income - Total Revenue: 91217, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 91217;