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← YOUNG MENS CHRISTIAN ASSOCIATION OF GREATER BOSTON INC

Form 990 for tax year 2024

Filed by YOUNG MENS CHRISTIAN ASSOCIATION OF GREATER BOSTON INC.

Totals

Total revenue
$106,490,794
Total expenses
$101,918,674
Contributions and grants received
$47,190,117
Grants paid
$0
Program service revenue
$56,113,863
Investment income
$3,299,492
Other revenue
-$112,678
Total assets, end of year
$181,123,601
Total liabilities, end of year
$66,355,924
Net assets or fund balances, end of year
$114,767,677
Program services expenses (Part IX)
$92,917,911
Management and general expenses
$6,637,104
Fundraising expenses
$2,363,659
Program service expenses (Part III)
$92,917,911

Program services were 91.2% 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

    $136,788

  • 1c · Fundraising events

    $1,391,467

  • 1e · Government grants (contributions)

    $34,602,546

  • 1f · All other contributions, gifts and grants

    $11,059,316

  • 1g · Noncash contributions included above

    $2,483,998

  • 2a · Program service revenue: PROGRAM FEES

    total $28,100,828 · related or exempt $28,100,828

  • 2b · Program service revenue: AFFORDABLE HEALTH & WELLNESS PROG

    total $25,286,335 · related or exempt $25,286,335

  • 2c · Program service revenue: OTHER REVENUES

    total $2,726,700 · related or exempt $2,726,700

  • 3 · Investment income

    total $1,383,894 · excluded $1,383,894

  • 7a · Gross sales of assets other than inventory

    securities $21,177,120

  • 7b · Less cost or other basis and sales expenses

    securities $19,261,522

  • 7c · Gain or loss

    securities $1,915,598

  • 7d · Net gain or loss

    total $1,915,598 · excluded $1,915,598

  • 8a · Fundraising events: gross income

    $241,078

  • 8a · Fundraising events: contributions included on line 1c

    $1,391,467

  • 8b · Fundraising events: direct expenses

    $353,756

  • 8c · Net income from fundraising events

    total -$112,678 · excluded -$112,678

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $1,246,778 · program services $656,735 · management and general $209,850 · fundraising $380,193

  • 7 · Other salaries and wages

    total $49,101,503 · program services $44,809,037 · management and general $2,966,650 · fundraising $1,325,816

  • 8 · Pension plan contributions

    total $2,308,074 · program services $2,084,249 · management and general $145,618 · fundraising $78,207

  • 9 · Other employee benefits

    total $2,942,662 · program services $2,657,298 · management and general $185,654 · fundraising $99,710

  • 10 · Payroll taxes

    total $4,223,886 · program services $3,814,276 · management and general $266,487 · fundraising $143,123

  • 11c · Fees: accounting

    total $211,450 · management and general $211,450

  • 11d · Fees: lobbying

    total $43,058 · management and general $43,058

  • 11f · Fees: investment management

    total $205,270 · management and general $205,270

  • 11g · Fees: other

    total $393,294 · management and general $317,794 · fundraising $75,500

  • 12 · Advertising and promotion

    total $1,652,612 · program services $1,489,324 · management and general $55,087 · fundraising $108,201

  • 13 · Office expenses

    total $700,359 · program services $612,413 · management and general $61,173 · fundraising $26,773

  • 14 · Information technology

    total $374,211 · program services $248,199 · management and general $112,238 · fundraising $13,774

  • 16 · Occupancy

    total $14,902,647 · program services $14,382,719 · management and general $476,765 · fundraising $43,163

  • 17 · Travel

    total $403,015 · program services $313,752 · management and general $79,753 · fundraising $9,510

  • 19 · Conferences, conventions and meetings

    total $365,240 · program services $241,438 · management and general $122,324 · fundraising $1,478

  • 22 · Depreciation, depletion and amortization

    total $5,217,310 · program services $5,074,322 · management and general $142,988

  • 23 · Insurance

    total $765,271 · program services $765,271

  • 24a · Other expenses: PROGRAM FOOD AND PERSON

    total $11,715,759 · program services $11,686,778 · management and general $25,981 · fundraising $3,000

  • 24b · Other expenses: EQUIPMENT EXPENDABLES L

    total $2,235,213 · program services $2,164,835 · management and general $69,024 · fundraising $1,354

  • 24c · Other expenses: PROGRAM EXPENSES

    total $1,917,265 · program services $1,917,265

  • 24d · Other expenses: NATIONAL SUPPORT

    total $629,789 · management and general $629,789

  • 24e · All other expenses

    total $364,008 · management and general $310,151 · fundraising $53,857

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $7,392,171 · end of year $7,005,778

  • 2 · Savings and temporary cash investments

    beginning of year $428,648 · end of year $2,083,650

  • 3 · Pledges and grants receivable

    beginning of year $945,037 · end of year $1,001,778

  • 4 · Accounts receivable

    beginning of year $6,879,423 · end of year $5,183,925

  • 10a · Land, buildings and equipment: cost or other basis

    $218,992,213

  • 10b · Land, buildings and equipment: accumulated depreciation

    $107,560,470

  • 10c · Land, buildings and equipment, net

    beginning of year $110,047,525 · end of year $111,431,743

  • 11 · Investments: publicly traded securities

    beginning of year $39,165,969 · end of year $41,736,259

  • 15 · Other assets

    beginning of year $5,173,206 · end of year $12,680,468

  • 17 · Accounts payable and accrued expenses

    beginning of year $7,007,019 · end of year $7,672,946

  • 19 · Deferred revenue

    beginning of year $1,895,801 · end of year $1,921,998

  • 20 · Tax-exempt bond liabilities

    beginning of year $38,858,111 · end of year $37,325,751

  • 23 · Secured mortgages and notes payable

    beginning of year $7,330,208 · end of year $7,791,192

  • 25 · Other liabilities

    beginning of year $5,326,948 · end of year $11,644,037

  • 27 · Net assets without donor restrictions

    beginning of year $88,155,985 · end of year $93,574,044

  • 28 · Net assets with donor restrictions

    beginning of year $21,457,907 · end of year $21,193,633

Mission and programs · 2024

Mission

SEE SCHEDULE O

Activities or mission (Part I)

THE YMCA OF GREATER BOSTON IS DEDICATED TO IMPROVING THE HEALTH OF MIND, BODY, AND SPIRIT OF INDIVIDUALS AND FAMILIES IN OUR COMMUNITIES. WE PROMOTE WELCOMING, BELONGING, AND OPPORTUNITY FOR ALL.

  • HEALTHY LIVING - YMCA OF GREATER BOSTON MEMBERS AND PROGRAM PARTICIPANTS BENEFIT FROM A DIVERSE ARRAY OF HEALTH AND WELLNESS PROGRAMS AND SERVICES WHICH ARE OFFERED AT 13 CENTER LOCATIONS THROUGHOUT THE CITY OF BOSTON AND SURROUNDING SUBURBAN LOCATIONS. PROGRAM OFFERINGS INCLUDE FITNESS CENTERS, INSTRUCTIONAL FITNESS PROGRAMS, PERSONAL TRAINING, AQUATICS LEARN-TO-SWIM PROGRAMS, COMMUNITY HEALTH PROGRAMS, FAMILY GYM TIME, YOUTH SPORTS, SPORTS LEAGUES AND THE JR CELTICS ACADEMY LEAGUE. (CONTINUED ON SCHEDULE O)THE YOUTH CAMPS PROVIDES A UNIQUE OPPORTUNITY FOR CHILDREN AND TEENS TO HAVE A BREAK FROM THEIR DAILY ROUTINE AND EXPERIENCE INDEPENDENCE IN A SAFE AND CONTROLLED ENVIRONMENT UNDER THE GUIDANCE OF COLLEGE-AGE MENTORS. THE CAMP EXPERIENCES PROVIDE AN OPPORTUNITY TO FORM NEW MEANINGFUL RELATIONSHIPS IN A SETTING THAT ENCOURAGES BELONGING WHILE TRYING NEW ACTIVITIES AND DEVELOPING IMPORTANT LIFE SKILLS THAT PROMOTE PHYSICAL ACTIVITY AND OVERALL WELL-BEING.

    Expenses $44,992,982 · Revenue $37,034,485

  • YOUTH DEVELOPMENT - THE YMCA OF GREATER BOSTON HAS A LONG AND SUCCESSFUL HISTORY OF PROVIDING PRE-SCHOOL, AFTER-SCHOOL AND SUMMER DEVELOPMENT, EDUCATIONAL, RECREATIONAL AND SOCIAL ACTIVITIES FOR YOUTH OF ALL AGES. IN OUR EARLY EDUCATION PROGRAM, CHILDREN FROM ALL BACKGROUNDS ARE BROUGHT TOGETHER TO BE NURTURED, NOURISHED, LOVED AND CELEBRATED. DIVERSITY WHERE STRENGTH AND CREATIVITY AND CRITICAL THINKING FLOURISH. A HOLISTIC, PLAY-BASED CURRICULUM ALLOWS OUR TEACHERS TO FOLLOW EACH CHILD'S INTEREST, WHILE BUILDING ESSENTIAL SKILLS, STRENGTH AND RESILIENCE. IN ADDITION, WE OPERATE TWO YOUTH OVERNIGHT CAMPS AND A FAMILY CAMP IN NEW HAMPSHIRE. (CONTINUED ON SCHEDULE O)FOR SCHOOL AGE BEFORE AND AFTERSCHOOL PROGRAMS IN LOCAL PUBLIC SCHOOLS AND AT COMMUNITY SITES, THE YMCA OF GREATER BOSTON IS THE LARGEST PROVIDER OF STATE LICENSED CHILDCARE IN MASSACHUSETTS. PROGRAMS ARE HELD DURING AFTERSCHOOL HOURS, SCHOOL VACATIONS, ON CERTAIN HOLIDAYS AND TEACHER PROFESSIONAL DEVELOPMENT DAYS. OUR STAFF LEAD ACTIVITIES THAT PROMOTE COOPERATION AND CHARACTER DEVELOPMENT. IN OUR SUMMER CAMP PROGRAMS, WE TAKE A WHOLE-CHILD APPROACH, AND ROUND OUT THEIR SUMMER EXPERIENCE WITH INVIGORATING SPORTS AND SWIMMING INSTRUCTION THAT PROMOTES PHYSICAL WELL-BEING, EXPLORATION OF THE COMMUNITY WHICH FOSTERS SOCIAL AND EMOTIONAL GROWTH, WHILE SEAMLESSLY WEAVING LITERACY, MATH, AND SCIENCE LESSONS INTO OUR CURRICULUM. KIDS CAN'T HELP BUT DEVELOP LIFE-LONG LOVE OF LEARNING AND FRIENDSHIP AT OUR CAMPS AND BENEFIT FROM REDUCED SUMMER LEARNING LOSS.

    Expenses $33,535,495 · Revenue $18,200,763

  • SOCIAL RESPONSIBILITY - THE YMCA SUPPORTS LOW-INCOME FAMILIES WITH EDUCATIONAL SERVICES, JOB SKILLS TRAINING, AND A FAMILIES IN TRANSITION PROGRAM TO ADDRESS HOMELESSNESS. THE YMCA OF GREATER BOSTON OFFERS AN ARRAY OF EDUCATION SERVICES TO LOW-INCOME INDIVIDUALS AND FAMILIES INCLUDING ADULT BASIC EDUCATION, COMPUTER LITERACY SERVICES, AND ENGLISH AS A SECOND LANGUAGE FOR RECENT IMMIGRANTS. THE Y PROVIDES COMPREHENSIVE JOB SKILLS TRAINING AND HELPS WITH PLACEMENT IN PERMANENT EMPLOYMENT POSITIONS. IN 2024, WE CONTINUED TO DELIVER GROCERIES AND MEALS, PROVIDE NUTRITION EDUCATION, AND OPERATED A FOOD DISTRIBUTION WAREHOUSE TO SUPPORT THE COMMUNITY.(CONTINUED ON SCHEDULE O)THE YMCA CONTINUED TO DELIVER GROCERIES AND PREPARED READY TO GO MEALS TO CHILDREN, SENIORS AND FAMILIES IN 2024 AND OPERATED A FOOD PANTRY WAREHOUSE IN EAST BOSTON THAT SUPPORTED BOTH YMCA LOCATIONS AND COMMUNITY PARTNER LOCATIONS IN THE GREATER BOSTON AREA. A NEW PARTNERSHIP WE ARE EXCITED ABOUT IS OUR ROLE IN THE BOSTON COMMUNITY HUB SCHOOLS. THE MODEL INTENTIONALLY LOOKS AT ITS ASSETS AND OPPORTUNITIES TO TAKE ACTION TO MAKE THEIR SCHOOL COMMUNITY THE BEST IT CAN BE. FAMILIES AND THE COMMUNITY ARE EMPOWERED AND ENCOURAGED TO BE PARTNERS IN WHAT HAPPENS IN THE SCHOOL AND A YMCA COMMUNITY HUB SCHOOL STAFF MEMBER IS ON SITE TO SUPPORT THE SCHOOL COMMUNITY.

    Expenses $14,389,434 · Revenue $878,615

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • David Shapiro

    PRESIDENT & CEO

    Total calculated
    $425,859
    From this org
    $400,035
    From related orgs
    $0
    Other
    $25,824
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $394,835
    Bonus
    $0
    Other
    $5,200
    Deferred
    $4,765
    Nontaxable benefits
    $21,059
    Filer's total
    $425,859
  • Evelyn Kaupp

    CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Elizabeth B Burnett

    VICE CO-CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Nancy S Stuart

    VICE CO-CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Neil Haynes

    TREASURER

    Total calculated
    $0
    Hours/week
    1
  • Hope Aldrich

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Phil Barr

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Richard Baumert

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Charles Brophy

    BOARD MEMBER (UNTIL 6/2024)

    Total calculated
    $0
    Hours/week
    1
  • Daniel Brownell

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Casey Carlson

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Jeffrey R Carpenter

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Stephen Cormier

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Arielle Dawkins

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Susan Farina

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Joseph Ferra

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Kevin Hayden

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Andre Johnson

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Brenda J McAuliffe

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Gwendolyn McCoy

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Matt McPherron

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • C Ann Merrifield

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Tara M Murphy

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Joel P Murray

    BOARD MEMBER (UNTIL 6/2024)

    Total calculated
    $0
    Hours/week
    1
  • Charlayne Murrell- Smith

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • William Parent

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Joan Parsons

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Trevor Samios

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Catherine A Saunders

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Shanique L Smith

    BOARD MEMBER (UNTIL 6/2024)

    Total calculated
    $0
    Hours/week
    1
  • Rebekah Splaine Salwasser

    BOARD MEMBER (UNTIL 6/2024)

    Total calculated
    $0
    Hours/week
    1
  • Jeremy P Suratt

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Debra Taylor Blair

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Alan Tuck

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Kenneth A Willis

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Adam Winn

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Donna Kendall

    BOARD MEMBER (AS OF 9/2024)

    Total calculated
    $0
    Hours/week
    1
  • Eric Paley

    BOARD MEMBER (AS OF 9/2024)

    Total calculated
    $0
    Hours/week
    1
  • Candice Stover

    BOARD MEMBER (AS OF 9/2024)

    Total calculated
    $0
    Hours/week
    1
  • Reza Aghamirzadeh

    BOARD MEMBER (UNTIL 6/2024)

    Total calculated
    $0
    Hours/week
    1
  • Fred Wang

    BOARD MEMBER (UNTIL 6/2024)

    Total calculated
    $0
    Hours/week
    1
  • Paul Falvey

    CFO & SECRETARY

    Total calculated
    $312,295
    From this org
    $264,412
    From related orgs
    $0
    Other
    $47,883
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $264,412
    Bonus
    $0
    Other
    $0
    Deferred
    $27,277
    Nontaxable benefits
    $20,606
    Filer's total
    $312,295
  • Lauren MacKenzie Reyes

    CHIEF OPERATIONS OFFICER

    Total calculated
    $274,153
    From this org
    $242,011
    From related orgs
    $0
    Other
    $32,142
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $242,011
    Bonus
    $0
    Other
    $0
    Deferred
    $24,716
    Nontaxable benefits
    $7,426
    Filer's total
    $274,153
  • Wendy E Zinn

    CHIEF SOCIAL RESPONSIBILITY OFFICER

    Total calculated
    $234,471
    From this org
    $200,016
    From related orgs
    $0
    Other
    $34,455
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $195,206
    Bonus
    $0
    Other
    $4,810
    Deferred
    $20,688
    Nontaxable benefits
    $13,767
    Filer's total
    $234,471
  • Marion Kelly

    SVP -BRANCH OPERATIONS

    Total calculated
    $213,997
    From this org
    $193,792
    From related orgs
    $0
    Other
    $20,205
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $188,982
    Bonus
    $0
    Other
    $4,810
    Deferred
    $19,000
    Nontaxable benefits
    $1,205
    Filer's total
    $213,997
  • Helio Rosa

    VP, FACILITIES & REAL ESTATE

    Total calculated
    $196,800
    From this org
    $159,231
    From related orgs
    $0
    Other
    $37,569
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $154,421
    Bonus
    $0
    Other
    $4,810
    Deferred
    $16,981
    Nontaxable benefits
    $20,588
    Filer's total
    $196,800
  • Nancy Antunes

    VP OF FINANCE

    Total calculated
    $173,252
    From this org
    $157,405
    From related orgs
    $0
    Other
    $15,847
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $157,405
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $15,847
    Filer's total
    $173,252
  • Joanne Nolin

    VP, MEMBER EXPERIENCE A& MARKETING

    Total calculated
    $188,984
    From this org
    $152,285
    From related orgs
    $0
    Other
    $36,699
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $147,475
    Bonus
    $0
    Other
    $4,810
    Deferred
    $16,131
    Nontaxable benefits
    $20,568
    Filer's total
    $188,984
  • Latoya Jackson

    VP, OPERATIONS

    Total calculated
    $181,483
    From this org
    $156,781
    From related orgs
    $0
    Other
    $24,702
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $156,781
    Bonus
    $0
    Other
    $0
    Deferred
    $16,019
    Nontaxable benefits
    $8,683
    Filer's total
    $181,483

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 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 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
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 1A
THE YMCA OF GREATER BOSTON PROVIDES MEMBERSHIPS TO ALL ELIGIBLE EMPLOYEES AT NO COST.
PART I, LINE 7
BONUS AND INCENTIVE COMPENSATION PAYMENT ARE PAID AT THE RECOMMENDATION OF THE ORGANIZATION'S CEO, SUBJECT TO THE REVIEW AND APPROVAL BY THE COMPENSATION COMMITTEE TO THE GENERAL BOARD FOR APPROVAL.
PART II, COLUMN (B) (III):
OTHER REPORTABLE COMPENSATION INCLUDES TRANSPORTATION BENEFITS AND RELOCATION BENEFITS. SUCH AMOUNTS ARE INCLUDED IN TAXABLE COMPENSATION FOR THE YEAR.

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.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • YMCA SHARED SERVICES INC

    501(C)(3) · PROMOTE SOCIAL WELFARE, YOUTH DEVELOPMENT, HEALTLY LIVING, SOCIAL RESPONSIBI · MA · controlled entity

    Directly controlled by YMCA GREATER BOSTON INC

Provenance

Return type
form_990
Tax year
2024
Filed
30 June 2025
IRS schema version
2024v5.2
Source object
202531839349300408

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