2026-06-15T12:29:29+00:00 2025-12-31 990 2025-01-01 381525162 Ann Arbor Young Men's Christian Association ANNA 7349969622 400 W Washington St Ann Arbor MI 48103 Jon Makarewich CFO 7346618053 2026-06-15 2025 2025-03-06 01:10:19Z Ann Arbor YMCA Jon Makarewich 400 W Washington St Ann Arbor MI 48103 10782137 false X www.annarborymca.org X 1858 MI The Organization's most significant activities are to strengthen Washtenaw and Southern Livingston County communities through youth development, healthy living, and social responsibility programs and services. 11 11 538 162 0 1421009 1393416 6705931 7205642 435991 727519 34241 77898 8597172 9404475 4000 0 0 0 6280412 6044780 0 0 237674 4104378 3939018 10388790 9983798 -1791618 -579323 29297279 29223399 867773 1049744 28429506 28173655 The Organization's mission is to put our core values of caring, honesty, respect and responsibility into action through facilities and programs that build a healthy spirit, mind, and body for all. false false 6444549 3544964 4a. YOUTH DEVELOPMENT: All kids deserve the opportunity to discover who they are and what they can achieve, under the guidance of adults who care for them and believe in their potential. YMCA programs promote character development in youth, by sharing our core values of caring, honesty, respect, and responsibility. In 2025, at the Ann Arbor Y, 1,558 children participated in youth sports, 945 youth attended our residential summer camp, 1,187 kids attended our summer day camps, 23 children received Y early childhood care, 80 kids received preschool care, 1,141 youth were taught life-saving water skills, 56 kids were in our before and after school programs and 455 children attended child watch. 2415379 3640880 4b. HEALTHY LIVING: Being healthy means more than simply being physically active. It's about maintaining a balanced spirit, mind, and body. At the Ann Arbor Y, we are committed to empowering people of all ages to lead fuller lives and to strengthening community. We provide both in person and virtual services that promote physical and mental wellness, reduce the risk of obesity and disease and help people reclaim their health. In 2025, our healthy living facility served 10,755 members. 3,329 members were aged 0-17, 6,154 members were aged 18-64 and 1,272 members were aged 65+. 90973 19798 4c. SOCIAL RESPONSIBILITY: The Ann Arbor Y is an association made up of people from every walk of life, working side by side to strengthen communities. Together we strive to ensure that everyone has the opportunity to live life to the fullest. In 2025, we provided $295,511 in membership scholarships for over 1,300 individuals, $208,981 financial assistance dollars for youth summer camp and $86,136 in program scholarships so that no one would be turned away due to an inability to pay for any of our fee-based programs and services. 8950901 true true false true false false false false false true true false false false true false true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false true 2 0 true 538 true false false false false false false false false false false false false X 11 11 false false false false false false false true true false false false true true true true true true true true false false MI X X Jon Makarewich 7346618053 400 W WASHINGTON ST ANN ARBOR MI 48103 Abbey Davis Director 2.0 X 0 0 0 Alford Young Jr Director 2.0 X 0 0 0 Barbara Kaye Director 2.0 X 0 0 0 Courtney Piotrowski Director 2.0 X 0 0 0 Derrick Jackson Director 2.0 X 0 0 0 Jason Freeman Director 2.0 X 0 0 0 Laura Kelleher Director 2.0 X 0 0 0 Missy Stults Director 2.0 X 0 0 0 Muffy MacKenzie Director 2.0 X 0 0 0 Nathan Burkhart Director 2.0 X 0 0 0 Zac Fosler Director 4.0 X 0 0 0 James Highsmith CEO 50.0 X X 189562 0 22132 Jon Makarewich CFO 50.0 X 116318 0 25192 Kyande Sanders VP-Youth Development 50.0 X 108762 0 15668 414642 0 62992 3 false true false 0 0 0 0 0 656859 736557 0 1393416 Healthy Living 813410 3640880 3640880 Youth Development 813410 3544964 3544964 Social Responsibility 813410 19798 19798 0 0 0 0 7205642 297787 0 0 297787 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1758250 892 1329410 0 428840 892 429732 0 0 429732 0 0 0 0 0 0 0 0 0 0 0 0 126150 48252 77898 77898 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9404475 7283540 0 727519 0 0 0 0 463245 81339 293607 88299 0 0 0 0 4659521 4377386 202963 79172 156174 139987 13824 2363 379745 361670 14616 3459 386095 337901 35191 13003 0 0 0 0 896 0 896 0 29500 0 29500 0 1500 0 1500 0 49665 39731 4967 4967 223226 186910 31516 4800 89702 79913 0 9789 863158 797751 41113 24294 150558 120446 22584 7528 0 0 0 0 1132385 1105696 26689 0 122948 120772 2176 0 0 0 0 0 49699 41664 8035 0 0 0 0 0 108407 108407 0 0 854273 835294 18979 0 244330 199878 44452 0 Staff Recognition/Retention 11913 9298 2615 0 6858 6858 0 0 9983798 8950901 795223 237674 561543 557532 3921266 3246095 79808 3550 89322 187161 0 0 0 0 0 0 0 0 59460 66489 31460032 12996468 18542394 18463564 6019018 6686563 0 0 0 0 24468 12445 29297279 29223399 433436 553250 0 0 410749 484336 0 0 0 0 0 0 0 0 0 0 23588 12158 867773 1049744 28020737 27760365 408769 413289 0 0 0 0 0 0 28429506 28173654 29297279 29223398 -579323 323471 0 0 0 0 X false true true false X 2746142 2145261 2070045 1421009 1393416 9775873 4195934 5403187 6235779 6705931 7205642 29746473 140058 136719 0 0 0 276777 0 0 0 0 0 0 0 0 7082134 7685167 8305824 8126940 8599058 39799123 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 39799123 196274 130933 256501 353280 297787 1234775 0 0 0 0 0 0 196274 130933 256501 353280 297787 1234775 0 0 0 0 0 0 0 0 0 0 0 0 7278408 7816100 8562325 8480220 8896845 41033898 0.96991 0.97015 0.03 0.03 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - , COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 1500 false false 1500 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY On behalf of the Ann Arbor YMCA and other Y Associations throughout the state, the State Alliance of Michigan YMCAs lobbied legislators for grants from the Michigan Department of Health and Human Services for Healthy Out of School Time funding. 286204 44124 0 10336 6133 313859 265351 35631 0 9522 5256 286204 240108 37259 0 9145 2871 265351 285345 -43364 0 0 1873 240108 246820 48482 8221 1736 285345 0.0 1.0 0.0 true false 2992824 2992824 26084951 11637972 14446979 2040003 1200140 839863 342254 158356 183898 18463564 Federal Income Taxes Refundable Advances on Conditional Contributions 0 Operating lease obligations 12158 12158 9727946 323471 0 0 0 323471 9404475 0 0 9404475 9983798 0 0 0 0 0 9983798 0 0 0 9983798 Schedule D, Part V, Line 4 Intended uses of endowment funds The Ann Arbor YMCA has two internal endowment funds that were started in 2018. The Maureen Harding Endowment is to be used for training courses for staff to enable them to teach classes offered in the Organization's various programmatic areas. The Camp AGQ Endowment is for scholarships and capital expenditures for the residential camp at Burt Lake to ensure the strength and sustainability of the program. These two funds totaled $19,546 FYE 2025. In 2018, an endowment fund was established at the Ann Arbor Area Community Foundation from the Organization's unrestricted funds and a $50,000 match was made by the Foundation. These funds are managed by the AAACF. Proceeds can be used for the highest need in the Organization as part of mission work in Washtenaw and southern Livingston counties. The AAACF fund is subject to the Foundation's investment and spending policies. The fund was valued at $294,313 FYE 2025. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 - X false false false false false false false false false James Highsmith CEO 189562 0 0 0 0 0 15165 0 6967 0 211694 0 0 0 Form 990, Part VI, Line 11b Review of form 990 by governing body A draft of the Form 990 is first reviewed by the Finance Committee, which also has responsibility for all matters related to the Organization's annual audit. Once approved at the Committee level, the form, including all attachments, is emailed to the Board prior to a regularly scheduled board meeting. At the board meeting, the Board Treasurer, who chairs the Finance Committee, reports on any discussions related to the Form 990 that occurred at its meeting and asks for additional comments or questions from the board members. When all matters have been addressed at the Board level, the return is promptly filed. Form 990, Part VI, Line 12c Conflict of interest policy All board members and staff officers of the Association are required to review the conflict of interest policy and complete the related questionnaire annually. The CFO reviews the responses to the questionnaire, documents potential conflicts and provides a summary report to the Executive Committee of the Board. The Chair of the Board periodically reminds the board members and the officers, who also attend board meetings, of their responsibility to notify a member of the Executive Committee if there is a change in personal or professional relationships that may create a new conflict of interest. In addition, several members of the Executive Committee are also members of the Finance Committee, which provides a further oversight and compliance capability. All significant financial transactions are reviewed and discussed at the committee level, including those involving potential conflicts of interest, before presentation to the Board. If a board member has a conflict due to an affiliated organization, they would recuse themselves from a vote related to the approval by the Board. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Executive Committee of the Board determines the compensation of the Association's CEO. The Committee meets annually to review the performance of the CEO and to determine the compensation. Each board member is asked to complete a CEO performance appraisal survey. The results of the survey are compiled by the Chair of the Board and reviewed by all members of the Executive Committee. The Executive Committee's overall evaluation of performance is based on categories outlined in the Organization's salary administration plan and pre-agreed upon annual goals for the CEO. Compensation data is compiled for CEOs of other YMCAs and other non-profits with similar size budgets in the Association's geographic region. The results are compared to the current CEO pay range established in accordance with the modified Hay Plan charts provided by YMCA of USA and utilized for all exempt and non-exempt staff positions in the Association. The salary review process and subsequent adjustment are documented with the signatures of all the members of the Executive Committee, indicating their participation, concurrence and completion date. The final results are reported to the Board at its next regularly scheduled board meeting. Form 990, Part VI, Line 15b Process to establish compensation of other employees The Board has delegated to the CEO the authority to review and determine the compensation of the Association's officers, which at the end of 2025 included the Chief Financial Officer and VP-Youth Development, in accordance with an established salary administration plan based on the modified Hay Plan charts provided by the YMCA of USA and reviewed annually by the Human Resources Committee, an Association Board of Directors committee. The CEO meets individually with each officer in a formal review session to evaluate the progress on pre-agreed upon annual performance goals and to determine compensation. Salary ranges for each position are determined based on required competencies. Percentage increases are predetermined for various performance categories and applied based on the officer's position in his/her respective salary range. Contemporaneous documentation of the annual review and compensation adjustment is signed by both the CEO and the officer. Form 990, Part VI, Line 19 Required documents available to the public The Organization makes its governing documents, conflict of interest policy and financial statements available to the public 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: ;