Form 990 for tax year 2022

Filed by YMCA OF GREATER ROCHESTER.

Totals

Total revenue: $64,589,973
Total expenses: $50,880,172
Contributions and grants received: $21,456,782
Grants paid: $0
Program service revenue: $41,119,110
Investment income: $1,067,421
Other revenue: $946,660
Total assets, end of year: $130,206,135
Total liabilities, end of year: $45,388,210
Net assets or fund balances, end of year: $84,817,925
Program services expenses (Part IX): $44,713,805
Management and general expenses: $5,108,380
Fundraising expenses: $1,057,987
Program service expenses (Part III): $44,713,805

Program services were 87.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

1a · Federated campaigns

$904,154
1b · Membership dues

$0
1c · Fundraising events

$0
1d · Related organizations

$0
1e · Government grants (contributions)

$2,430,554
1f · All other contributions, gifts and grants

$18,122,074
1g · Noncash contributions included above

$1,030,000
2a · Program service revenue: Youth Development

total $17,504,517 · related or exempt $17,504,517
2b · Program service revenue: Healthy Living

total $13,042,428 · related or exempt $13,042,428
2c · Program service revenue: Social Responsibility

total $10,572,165 · related or exempt $10,572,165
2f · All other program service revenue

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
3 · Investment income

total $649,616 · excluded $649,616
6a · Gross rents

real property $790,647
6b · Less rental expenses

real property $0
6c · Rental income or loss

real property $790,647 · personal property $0
6d · Net rental income or loss

total $790,647 · excluded $790,647
7a · Gross sales of assets other than inventory

securities $1,602,025 · other assets $551,850
7b · Less cost or other basis and sales expenses

securities $1,583,466 · other assets $152,604
7c · Gain or loss

securities $18,559 · other assets $399,246
7d · Net gain or loss

total $417,805 · excluded $417,805
11d · All other revenue

total $156,013 · related or exempt $0 · unrelated business $0 · excluded $156,013
11e · Other revenue, total

$156,013

Functional expenses

Part IX, the statement of functional expenses.

3 · Grants to foreign organizations and individuals

total $0 · program services $0
5 · Compensation of officers, directors and key employees

total $1,341,566 · program services $249,104 · management and general $957,264 · fundraising $135,198
6 · Compensation of disqualified persons

total $22,995,811 · program services $21,239,684 · management and general $1,403,926 · fundraising $352,201
8 · Pension plan contributions

total $1,331,661 · program services $1,116,437 · management and general $177,551 · fundraising $37,673
9 · Other employee benefits

total $2,138,208 · program services $1,792,629 · management and general $285,088 · fundraising $60,491
10 · Payroll taxes

total $1,858,011 · program services $1,557,718 · management and general $247,729 · fundraising $52,564
11b · Fees: legal

total $116,675 · program services $71,128 · management and general $37,809 · fundraising $7,738
11c · Fees: accounting

total $40,205 · program services $24,510 · management and general $13,029 · fundraising $2,666
11f · Fees: investment management

total $130,325 · program services $0 · management and general $130,325 · fundraising $0
11g · Fees: other

total $1,772,281 · program services $1,159,924 · management and general $486,175 · fundraising $126,182
13 · Office expenses

total $653,210 · program services $433,265 · management and general $203,511 · fundraising $16,434
16 · Occupancy

total $4,606,150 · program services $4,568,165 · management and general $36,183 · fundraising $1,802
17 · Travel

total $234,855 · program services $185,754 · management and general $44,102 · fundraising $4,999
19 · Conferences, conventions and meetings

total $302,679 · program services $185,149 · management and general $99,201 · fundraising $18,329
20 · Interest

total $1,527,923 · program services $1,517,797 · management and general $10,126
21 · Payments to affiliates

total $784,742 · program services $686,905 · management and general $18,622 · fundraising $79,215
22 · Depreciation, depletion and amortization

total $5,559,987 · program services $5,448,787 · management and general $111,200
23 · Insurance

total $979,464 · program services $692,018 · management and general $231,608 · fundraising $55,838
24a · Other expenses: Supplies

total $1,913,812 · program services $1,773,087 · management and general $126,949 · fundraising $13,776
24b · Other expenses: EQUIPMENT RENTALS & MAINTENANCE

total $1,039,035 · program services $899,508 · management and general $135,199 · fundraising $4,328
24c · Other expenses: Bank Service Fees

total $46,000 · program services $19,710 · management and general $26,290
24d · Other expenses: Membership Dues

total $402,856 · program services $278,017 · management and general $99,260 · fundraising $25,579
24e · All other expenses

total $1,104,716 · program services $814,509 · management and general $227,233 · fundraising $62,974

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $9,038,582 · end of year $7,717,067
2 · Savings and temporary cash investments

beginning of year $0 · end of year $0
3 · Pledges and grants receivable

beginning of year $2,876,786 · end of year $4,146,148
4 · Accounts receivable

beginning of year $3,095,960 · end of year $3,198,671
5 · Loans and receivables from officers and key people

beginning of year $0 · end of year $0
6 · Loans and receivables from disqualified persons

beginning of year $0 · end of year $0
7 · Other notes and loans receivable

beginning of year $0
8 · Inventories for sale or use

beginning of year $0
9 · Prepaid expenses and deferred charges

beginning of year $797,916 · end of year $738,326
10a · Land, buildings and equipment: cost or other basis

$159,030,092
10b · Land, buildings and equipment: accumulated depreciation

$73,443,899
10c · Land, buildings and equipment, net

beginning of year $75,180,075 · end of year $85,586,193
11 · Investments: publicly traded securities

beginning of year $27,482,974 · end of year $27,324,679
12 · Investments: other securities

beginning of year $0
13 · Investments: program-related

beginning of year $0
14 · Intangible assets

beginning of year $0
15 · Other assets

beginning of year $2,898,122 · end of year $1,495,051
17 · Accounts payable and accrued expenses

beginning of year $5,072,621 · end of year $7,217,954
18 · Grants payable

beginning of year $0 · end of year $0
19 · Deferred revenue

beginning of year $5,098,763 · end of year $4,560,176
20 · Tax-exempt bond liabilities

beginning of year $35,861,530 · end of year $31,290,400
21 · Escrow or custodial account liability

beginning of year $0
22 · Loans and payables to officers and key people

beginning of year $0 · end of year $0
23 · Secured mortgages and notes payable

beginning of year $250,000 · end of year $5,000
24 · Unsecured notes and loans payable

beginning of year $0 · end of year $0
25 · Other liabilities

beginning of year $1,739,641 · end of year $2,314,680
27 · Net assets without donor restrictions

beginning of year $61,732,958 · end of year $71,613,250
28 · Net assets with donor restrictions

beginning of year $11,614,902 · end of year $13,204,675
29 · Capital stock, trust principal or current funds

beginning of year $0
30 · Paid-in or capital surplus, or land, building or equipment fund

beginning of year $0
31 · Retained earnings, endowment or other funds

beginning of year $0

Mission and programs · 2022

Mission

THE YMCA OF GREATER ROCHESTER IS A CHARITABLE ASSOCIATION OF MEMBERS THAT SEEKS TO PLACE CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH ITS PROGRAMS FOR THE COMMUNITY TO BUILD A HEALTHY SPIRIT, MIND AND BODY FOR ALL.

Youth Development-Our YMCA is committed to nurturing the potential of every child and teen. We believe all kids deserve the opportunity to discover who they are and what they can achieve. We help young people cultivate their values, skills and relationships that lead to positive behaviors, better health and educational achievement. Our YMCA programs such as childcare, pre-school, youth sports, day camping and overnight camping offer a range of experiences that enrich cognitive, social, physical and emotional growth. In fiscal year 2022-2023 the YMCA of Greater Rochester provided subsidies and direct financial assistance of $529,269 that make participation possible for the young people we engage.

Expenses $19,333,291 · Revenue $17,504,517
Healthy Living-The YMCA is a leading voice on health and well-being. We bring families closer together, encourage good health and foster connections through fitness, sports, fun and shared interests. As a result, people in our community are receiving the support, guidance and resources they need to achieve a 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 affordable and open to all faiths, backgrounds, abilities and income levels. In fiscal year 2022-2023, the YMCA of Greater Rochester provided $1,034,710 in financial assistance to people who otherwise would have faced economic barriers to participation.

Expenses $13,422,567 · Revenue $13,042,428
Social Responsibility-The YMCA of Greater Rochester believes in giving back and supporting our neighbors. We have been listening and responding to our communities most critical social needs. YMCA programs such as diabetes prevention, livestrong, child sex education, subsidized childcare, community blood pressure screening, healthy communities and family togetherness are examples of how we deliver education, training and support that empowers our neighbors to effect change, bridge gaps and overcome obstacles. We engage YMCA members, participants and volunteers in activities that strengthen our community and pave the way for future generations to thrive.

Expenses $11,957,947 · Revenue $10,572,165

As filed on the 2022 return.

Listed in Part VII

David J Riedman

Vice Chair

Total calculated

$0
Ernest Lamour

President & CEO (Effective 1/1/2023)

Total calculated

$171,837

From this org

$140,560

From related orgs

$0

Other

$31,277

Schedule J breakdown matched by us

Base

$105,560

Bonus

$35,000

Other

$0

Deferred

$16,867

Nontaxable benefits

$14,410

Filer's total

$171,837
George Romell

President & CEO (Through 12/31/2022)

Total calculated

$487,664

From this org

$400,233

From related orgs

$0

Other

$87,431

Schedule J breakdown matched by us

Base

$377,587

Bonus

$22,646

Other

$0

Deferred

$48,600

Nontaxable benefits

$38,831

Filer's total

$487,664
Helen Zamboni

Secretary

Total calculated

$0
Johanna Bartlett

Vice Chair

Total calculated

$0
Margaret S Dugan

Treasurer

Total calculated

$0
Maureen E Mulholland

Chair

Total calculated

$0
Colby Feane

Board Member

Total calculated

$0
Daniel J Burns

Board Member

Total calculated

$0
Edward W Kay

Board Member

Total calculated

$0
Erick G Bond

Board Member

Total calculated

$0
Erik M Grimm

Board Member

Total calculated

$0
Jeffrey F Allen

Board Member

Total calculated

$0
Jurij Z Kushner

Board Member

Total calculated

$0
Kevin Fitzpatrick

Chief Operating Officer (Through 11/11/2022)

Total calculated

$313,179

From this org

$249,104

From related orgs

$0

Other

$64,075

Schedule J breakdown matched by us

Base

$199,104

Bonus

$50,000

Other

$0

Deferred

$31,963

Nontaxable benefits

$32,112

Filer's total

$313,179
Mary I Ockenden

Board Member

Total calculated

$0
Matthew A Kilmer

Board Member

Total calculated

$0
Mauricio Riveros

Board Member

Total calculated

$0
Nicole VanGorder

Board Member

Total calculated

$0
Paul LeFrois Jr

Chief Financial Officer

Total calculated

$268,842

From this org

$197,106

From related orgs

$0

Other

$71,736

Schedule J breakdown matched by us

Base

$184,606

Bonus

$12,500

Other

$0

Deferred

$39,033

Nontaxable benefits

$32,703

Filer's total

$268,842
Portia Y James

Board Member

Total calculated

$0
Rachel Baranello

Board Member

Total calculated

$0
Rebecca Lyons

Board Member

Total calculated

$0
Tarek Eldaher

Board Member

Total calculated

$0
Thomas W Parkes

Board Member

Total calculated

$0
Timothy J Tindall

Board Member

Total calculated

$0
Timothy P Sheehan

Board Member

Total calculated

$0
Twyla J Cummings

Board Member

Total calculated

$0
Michael Stevens

Chief Operating Officer (Effective 12/6/2022)

Total calculated

$308,430

From this org

$197,239

From related orgs

$0

Other

$111,191

Schedule J breakdown matched by us

Base

$144,739

Bonus

$52,500

Other

$0

Deferred

$74,403

Nontaxable benefits

$36,788

Filer's total

$308,430
Pam Cowan

Chief Experience Officer

Total calculated

$211,638

From this org

$157,326

From related orgs

$0

Other

$54,312

Schedule J breakdown matched by us

Base

$144,826

Bonus

$12,500

Other

$0

Deferred

$32,439

Nontaxable benefits

$21,873

Filer's total

$211,638

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

1a · Health or social club dues or initiation fees
1b · Written policy on the line-1a expenses
2 · Substantiation required before reimbursing expenses
3 · Compensation committee
3 · Independent compensation consultant
3 · Form 990 of other organizations
3 · Written employment contract
3 · Compensation survey or study
3 · Approval by the board or compensation committee
4b · Supplemental nonqualified retirement plan

Answered no

4a · Severance or change-of-control payment
4c · Equity-based compensation arrangement
5a · Pay contingent on this organization's revenues
5b · Pay contingent on a related organization's revenues
6a · Pay contingent on this organization's net earnings
6b · Pay contingent on a related organization's net earnings
7 · Other non-fixed payments
8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 1a Health or social club dues or initiation fees: YMCA Membership
Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan: George Romell, President & CEO, has received $36,600 employer contribution to 403B plan, $12,000 employer contribution to 457 plan, and $22,646 to employer established deferred retention amount.
Schedule J, Part I, Line 1b Expense reimbursements: The organization has an expense reimbursement policy in place that is in accordance with the employee handbook.
Schedule J, Part I, Line 4b Nonqualified Retirement Plan: George Romell, President & CEO, has received $36,600 employer contribution to 403B plan, $12,000 employer contribution to 457 plan, and $22,646 to employer established deferred retention amount.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type: form_990
Tax year: 2022
Filed: 8 November 2023
IRS schema version: 2022v5.0
Source object: 202323129349303967

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