Civic Intelligence

YMCA of Central and Northern Westchester Ny Inc

EIN 13-1740518 • 501(c)3 • White Plains, NY

Profile

Part i, line 1 - briefly describe the organization's mission or most significant activities: our inclusion project at camp combe served 150 young people with an array of challenges from add, adhd, cognitive impairments, social and mental health issues and physical limitations. This project integrates children of all abilities in a large program seamlessly. We taught hundreds of people to swim and feel safe in the water by making the first experience a positive one. Those with limited abilities were also able to enjoy time in the water through our special community partnerships with organizations such as boces. We continue to be at the frontline serving the most marginalized citizens, many of them under the age of 18, making a difference in truancy prevention, high school graduation and prevention of risk behaviors. Our healthy lifestyle initiative connected with a broader base of community members, bringing the y message into new communities and connecting families in need with financi

148 Hamilton AvenueWhite Plains, NY 10601

www.ymca-cnw.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

69th percentile

0.38x

Higher debt load relative to assets than 69% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.53x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

32nd percentile

-1.0%

Higher net margin than 32% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

79th percentile

$313,949

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

83rd percentile

21%

Faster asset growth than 83% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

86th percentile

54%

Faster revenue growth than 86% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets69th percentile

Assets

Up

$15,741,394

Up $2,749,786 (+21%) from 2023

Liabilities

Up

$5,980,870

Up $2,718,876 (+83%) from 2023

Net Assets

Up

$9,760,524

Up $30,910 (+0.3%) from 2023

Operations
Liabilities / Revenue70th percentileNet Margin32nd percentile

Revenue

Up

$11,271,997

Up $3,949,788 (+54%) from 2023

Expenses

Up

$11,386,012

Up $2,762,557 (+32%) from 2023

Net Income

Up

-$114,015

Up $1,187,231 (+91%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth83rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0-$5.0MAssets 2010: $7,850,677Liabilities 2010: $6,334,034Net Assets 2010: $1,516,6432010Assets 2011: $7,078,748Liabilities 2011: $6,289,167Net Assets 2011: $789,5812011Assets 2012: $6,479,889Liabilities 2012: $6,052,248Net Assets 2012: $427,6412012Assets 2013: $7,397,928Liabilities 2013: $5,797,774Net Assets 2013: $1,600,1542013Assets 2014: $6,615,338Liabilities 2014: $5,436,479Net Assets 2014: $1,178,8592014Assets 2015: $6,161,249Liabilities 2015: $5,255,306Net Assets 2015: $905,9432015Assets 2016: $6,636,190Liabilities 2016: $6,302,241Net Assets 2016: $333,9492016Assets 2017: $5,638,824Liabilities 2017: $6,101,607Net Assets 2017: -$462,7832017Assets 2018: $5,049,613Liabilities 2018: $6,075,473Net Assets 2018: -$1,025,8602018Assets 2019: $5,235,351Liabilities 2019: $5,626,740Net Assets 2019: -$391,3892019Assets 2020: $6,878,544Liabilities 2020: $6,951,680Net Assets 2020: -$73,1362020Assets 2021: $10,657,859Liabilities 2021: $574,018Net Assets 2021: $10,083,8412021Assets 2022: $13,509,181Liabilities 2022: $3,263,648Net Assets 2022: $10,245,5332022Assets 2023: $12,991,608Liabilities 2023: $3,261,994Net Assets 2023: $9,729,6142023Assets 2024: $15,741,394Liabilities 2024: $5,980,870Net Assets 2024: $9,760,5242024

Highlighted filing

2024

Assets$15,741,394
Liabilities$5,980,870
Net Assets$9,760,524
Open 2024 Filing

Operations Trend

Revenue Growth86th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $8,850,5632010Expenses 2011: $9,090,5172011Expenses 2012: $8,545,4592012Revenue 2013: $9,647,804Expenses 2013: $8,568,348Net Income 2013: $1,079,4562013Revenue 2014: $7,721,083Expenses 2014: $8,191,220Net Income 2014: -$470,1372014Revenue 2015: $7,741,291Expenses 2015: $7,964,874Net Income 2015: -$223,5832015Revenue 2016: $7,345,692Expenses 2016: $8,043,507Net Income 2016: -$697,8152016Revenue 2017: $6,599,697Expenses 2017: $7,330,051Net Income 2017: -$730,3542017Revenue 2018: $5,985,160Expenses 2018: $6,543,798Net Income 2018: -$558,6382018Revenue 2019: $6,041,582Expenses 2019: $5,718,611Net Income 2019: $322,9712019Revenue 2020: $4,823,752Expenses 2020: $4,322,427Net Income 2020: $501,3252020Revenue 2021: $15,409,027Expenses 2021: $5,401,270Net Income 2021: $10,007,7572021Revenue 2022: $7,991,229Expenses 2022: $6,996,992Net Income 2022: $994,2372022Revenue 2023: $7,322,209Expenses 2023: $8,623,455Net Income 2023: -$1,301,2462023Revenue 2024: $11,271,997Expenses 2024: $11,386,012Net Income 2024: -$114,0152024

Highlighted filing

2024

Revenue$11,271,997
Expenses$11,386,012
Net Income-$114,015
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$15,741,394
Liabilities
$5,980,870
Net assets
$9,760,524
Revenue
$11,271,997
Expenses
$11,386,012
Net income
-$114,015
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$15.7$5.98$9.76$11.3$11.4$0.11
2023Detailed filing. Detailed filing data is available for this year.$13.0$3.26$9.73$7.32$8.62$1.30
2022Detailed filing. Detailed filing data is available for this year.$13.5$3.26$10.2$7.99$7.00$0.99
2021Detailed filing. Detailed filing data is available for this year.$10.7$0.57$10.1$15.4$5.40$10.0
2020Detailed filing. Detailed filing data is available for this year.$6.88$6.95$0.07$4.82$4.32$0.50
2019Detailed filing. Detailed filing data is available for this year.$5.24$5.63$0.39$6.04$5.72$0.32
2018Detailed filing. Detailed filing data is available for this year.$5.05$6.08$1.03$5.99$6.54$0.56
2017Detailed filing. Detailed filing data is available for this year.$5.64$6.10$0.46$6.60$7.33$0.73
2016Detailed filing. Detailed filing data is available for this year.$6.64$6.30$0.33$7.35$8.04$0.70
2015Detailed filing. Detailed filing data is available for this year.$6.16$5.26$0.91$7.74$7.96$0.22
2014Detailed filing. Detailed filing data is available for this year.$6.62$5.44$1.18$7.72$8.19$0.47
2013Detailed filing. Detailed filing data is available for this year.$7.40$5.80$1.60$9.65$8.57$1.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.48$6.05$0.43$8.55
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.08$6.29$0.79$9.09
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.85$6.33$1.52$8.85
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 13, 2025
Return Version
2024v5.1
Gross Receipts
$15,198,061
Mission and Program Overview

Mission

The ymca strengthen's the community by providing quality programs that promote youth development, healthy living, and social responsibility. We are a "y without walls" model. As a community based service provider, we remain flexible - delivering affordable, high-quality programs wherever they are needed most. Welcoming all people regardless of age, race, religion or economic status, the ymca-cnw strives to enrich each and every life through a unique, dynamic combination of programs that strengthens spirit, mind and body. The ymca-cnw aspires to be the premier community resource for all ages through meaningful partnerships and relevant and accessible services. The organization serves approximately 1500 families each year. The ymca of central and northern westchester has been meeting the needs of our communities' children and families for over 120 years.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,431,183$6,154,567▼ $276,616
Land, Buildings, and Equipment, Net$2,788,735$3,237,107▲ $448,372
Accounts Receivable$517,727$1,101,611▲ $583,884
Cash and Non-Interest-Bearing Accounts$664,394$977,555▲ $313,161
Prepaid Expenses and Deferred Charges$76,422$152,734▲ $76,312
Savings and Temporary Cash Investments$41,464$51,618▲ $10,154
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$12,991,608$15,741,394▲ $2,749,786
Other Assets Total$2,471,683$4,066,202▲ $1,594,519
Liabilities
Other Liabilities$2,533,429$4,145,042▲ $1,611,613
Deferred Revenue$252,525$1,300,695▲ $1,048,170
Accounts Payable and Accrued Expenses$476,040$535,133▲ $59,093
Total Liabilities$3,261,994$5,980,870▲ $2,718,876
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,729,614$9,760,524▲ $30,910
Total Net Assets Fund Balance$9,729,614$9,760,524▲ $30,910
Total Liabilities and Net Assets / Fund Balance$12,991,608$15,741,394▲ $2,749,786

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$2,767,944$1,981,317$4,749,261
Land$415,983-$415,983
Other Land Buildings$30,495$224,395$254,890
Equipment$22,685$36,168$58,853
Other Assets Org$15,681--
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cynthia DelfinoPresident & CEOFT$250,408$63,541$313,949
Bonnie FogartyExecutive DirectorFT$164,637$42,662$207,299

Board Members and Trustees

NameTitle
Mark IannucciPresident
Peter PalmaVice President
Alana SweenyTrustee
Ana Maria IrazabalTrustee
Andrew MorzelloTrustee
Charles GoldbergerTrustee
Christina DibellaTrustee
Hillary MillmanTrustee
Jose TavaresTrustee
Katy Flint CoppingerTrustee
Maria TrusaTrustee
Matthew ParisiTrustee
Patrick LynchTrustee
Susan RossTrustee
Wiley HarrisonTrustee
Harpreet SinghSecretary
Rachel EckhausTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Citrin Cooperman Advisors LLCOutsourced Cfo50 ROCKEFELLER PLAZA, New York, NY 10020$137,096
Maier Markey & Justic LLPOutsourced Cfo2 LYON PLACE, White Plains, NY 10601$123,373
Revenue and Support

Revenue Composition

Contributions and Grants
$1,600,892
Program Service Revenue
$9,101,618
Investment Income
$494,613
Other Revenue
$74,874
All Other Contributions
$609,724
Change in Net Assets
$-114,015

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,222,964
Revenue Not Reported on Financial Statements
$49,033
Revenue Not Reported on Form 990
$144,925
Total Revenue per Audited Statements
$11,367,889
Total Revenue per Form 990
$11,271,997
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,290,152
Other Expenses$2,874,835
Grants and Similar Amounts Paid$221,025
Total Fundraising Expense$105,699
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,308,057$268,541$70,459$6,647,057
Occupancy$856,282$8,162$2,142$866,586
Payroll Taxes$516,633$21,993$5,771$544,397
Current Officers, Directors, Trustees, and Key Employees$448,920$19,111$5,014$473,045
Other Employee Benefits$354,591$15,095$3,961$373,647
Office Expenses$334,563$14,243$3,737$352,543
Fees for Services Other$328,779$13,997$3,672$346,448
Fees for Services Accounting$322,550$13,731$3,603$339,884
Depreciation Depletion$265,843$11,163-$277,006
Pension Plan Contributions$239,154$10,181$2,671$252,006
Insurance$241,067$10,123-$251,190
Grants to Domestic Individuals$221,025--$221,025
Travel$151,226$6,438$1,689$159,353
Conferences and Meetings$55,108$2,346$616$58,070
Fees for Service Investment Mgmnt Fees$46,532$1,981$520$49,033
Advertising$37,983$1,617$424$40,024
Fees for Services Legal$15,445$657$173$16,275
Other Expenses$1,225$52$14$1,291
Interest$744$31-$775
Total Functional Expenses$10,856,150$424,163$105,699$11,386,012

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$11,386,012
Expenses per Audited Statements$11,336,979
Total Expenses per Audited Statements$11,336,979
Expenses Not Reported on Financial Statements$49,033
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$76,076
Fundraising Direct Expenses$38,063
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$76,076$76,076$38,063$38,013
Total Events$76,076$76,076$38,063$38,013
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$4,135,110
Unfunded Post Retirement Obligation$9,932
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The organization has its form 990 prepared by an outside accounting firm and has established the following review process to ensure that the information reported is complete and accurate. When the form 990 has been prepared, reviewed by management, and is ready to be filed with the internal revenue service, it is submitted electronically to members of the organization's governing body for review and comment prior to submission. Any comments are then grouped, summarized, and provided to the compliance officer or committee in charge of filing the return for their review. Each issue is documented and addressed until the return is finalized and approved for filing with the irs.”

Form 990, Part VI, Section B, Line 12C

“The organization has in place a conflict of interest policy, which it annually monitors and enforces. The board currently mandates that all members of the management and governing body annually sign a conflict of interest policy and disclose any potential or actual conflicts that may exist. The signed conflict of interest is submitted to the president / ceo who reviews the signed attestations for potential or actual conflicts. If a potential or actual conflict of interest exists, the president / ceo will notify a member of management or governing body about such conflict and investigate the conflict. The results of the investigation will be summarized and documented by the president / ceo and be reported to the governing body. If the president / ceo establishes that an actual conflict exists, the member of management or the governing body will be notified immediately and will not be allowed to vote or be part of any decisions about such transaction that have to do with the conflict until such time there is no longer a conflict.”

Form 990, Part VI, Section B, Line 15A

“The executive compensation committee derives its authority from the board of governors. The committee will work to improve the overall effectiveness of the board of governors through the development and determination of annual performance objectives, performance evaluation and salary reveiw of the president/ ceo. The work of the executive compensation committee will require the committee to meet annually to review and modify, as appropriate, the organization's executive compensation processes.”

Form 990, Part VI, Section C, Line 19

“Financial statements, conflict of interest policy, articles of incorporation, and by-laws are available upon written request to the president / ceo.”

Filing and Contact Details

Filer

Filer Name
Ymca of Central and Northern
EIN
13-1740518
Phone
9149498030
Address
148 HAMILTON AVENUE, WHITE PLAINS, NY 10601

Signing Officer

Name
Cynthia Delfino
Title
President & CEO
Signed
2025-06-13
Discuss with paid preparer
Yes

Organization Details

Formed
1900
Legal Domicile
Ny
Voting Board Members
17
Independent Board Members
17
Employees
485
Volunteers
212

Preparer

Firm
Peter B Scala CPA LLC
Address
775 Park AveSte 255, Huntington, NY 11743-7538
Preparer
Peter B Scala CPA
Phone
6319230200
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The process of overseeing the audit and selection of an independent accountant has not changed from the prior year.”

Financial Statement Notes

Part X : FIN48 Footnote

“Management has analyzed the tax positions taken by the organization, and has concluded that as of december 31, 2024 and 2023, there were no known uncertain positions taken or expected to be taken that would required recognition of a liability or asset or disclosure in the financial statements. The organization is subject to routine audits by taxing jurisdictions however, there are currently no audits for any tax periods in progress. Based on the normal statutory periods subject to audit, notwithstanding any events or circumstances that may exist which could expand the open period, management believes that the organization's tax returns for the years ended 2021 through 2024 remain open to examination.”

Raw XML AppendixShowing 400 of 671 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0THE YMCA STRENGTHEN'S THE COMMUNITY BY PROVIDING QUALITY PROGRAMS THAT PROMOTE YOUTH DEVELOPMENT, HEALTHY LIVING, AND SOCIAL RESPONSIBILITY. WE ARE A "Y WITHOUT WALLS" MODEL. AS A COMMUNITY BASED SERVICE PROVIDER, WE REMAIN FLEXIBLE - DELIVERING AFFORDABLE, HIGH-QUALITY PROGRAMS WHEREVER THEY ARE NEEDED MOST. WELCOMING ALL PEOPLE REGARDLESS OF AGE, RACE, RELIGION OR ECONOMIC STATUS, THE YMCA-CNW STRIVES TO ENRICH EACH AND EVERY LIFE THROUGH A UNIQUE, DYNAMIC COMBINATION OF PROGRAMS THAT STRENGTHENS SPIRIT, MIND AND BODY. THE YMCA-CNW ASPIRES TO BE THE PREMIER COMMUNITY RESOURCE FOR ALL AGES THROUGH MEANINGFUL PARTNERSHIPS AND RELEVANT AND ACCESSIBLE SERVICES. THE ORGANIZATION SERVES APPROXIMATELY 1500 FAMILIES EACH YEAR. THE YMCA OF CENTRAL AND NORTHERN WESTCHESTER HAS BEEN MEETING THE NEEDS OF OUR COMMUNITIES' CHILDREN AND FAMILIES FOR OVER 120 YEARS.
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IRS990/Desc0YOUTH DEVELOPMENT - ALL KIDS DESERVE TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE UNDER THE GUIDANCE OF ADULTS WHO CARE ABOUT THEM AND BELIEVE IN THEIR POTENTIAL. WE SEE EVERY INTERACTION WITH YOUNG PEOPLE AS AN OPPORTUNITY FOR LEARNING AND GROWTH. OUR NEW YORK STATE LICENSED EARLY CARE AND EDUCATION PROGRAMS OFFERED FULL AND EXTENDED DAY CARE AT THREE SITES, HAWTHORNE, VALHALLA, AND WHITE PLAINS - INCLUDE INFANT CARE, TODDLER CARE, PRESCHOOL, AND UNIVERSAL PRE-K FOR OVER 750 CHILDREN AGES SIX WEEKS TO FIVE YEARS OLD. OUR UNIVERSAL PRE-K PARTNERS WITH THE SCHOOL DISTRICTS OF ELMSFORD, LAKELAND, MAHOPAC, MOUNT PLEASANT, NORTH SALEM, PLEASANTVILLE, SOMERS, VALHALLA, WHITE PLAINS AND YORKTOWN. OUR SCHOOL AGE CHILD CARE PROGRAM SERVES MORE THAN 1600 CHILDREN DAILY IN BEFORE & AFTER SCHOOL PROGRAMS IN EASTCHESTER, EDGEMONT, ELMSFORD, MAHOPAC, NORTH SALEM, SOMERS, VALHALLA, AND WHITE PLAINS. WITH A FOCUS ON CHARACTER DEVELOPMENT AND HEALTHY LIVING, CHILDREN PARTICIPATE IN ACADEMIC, PHYSICAL, AND SOCIAL ACTIVITIES UNDER THE SUPERVISION OF POSITIVE, CARING ROLE MODELS. OUR PROGRAMS INCLUDE HOMEWORK HELP, SOCIAL-EMOTIONAL LEARNING, HEALTHY ACTIVITIES, AND STEM ENRICHMENT, FOCUSING ON LITERACY.
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IRS990/MissionDesc0THE YMCA STRENGTHEN'S THE COMMUNITY BY PROVIDING QUALITY PROGRAMS THAT PROMOTE YOUTH DEVELOPMENT, HEALTHY LIVING, AND SOCIAL RESPONSIBILITY. WE ARE A "Y WITHOUT WALLS" MODEL. AS A COMMUNITY BASED SERVICE PROVIDER, WE REMAIN FLEXIBLE - DELIVERING AFFORDABLE, HIGH-QUALITY PROGRAMS WHEREVER THEY ARE NEEDED MOST. WELCOMING ALL PEOPLE REGARDLESS OF AGE, RACE, RELIGION OR ECONOMIC STATUS, THE YMCA-CNW STRIVES TO ENRICH EACH AND EVERY LIFE THROUGH A UNIQUE, DYNAMIC COMBINATION OF PROGRAMS THAT STRENGTHENS SPIRIT, MIND AND BODY. THE YMCA-CNW ASPIRES TO BE THE PREMIER COMMUNITY RESOURCE FOR ALL AGES THROUGH MEANINGFUL PARTNERSHIPS AND RELEVANT AND ACCESSIBLE SERVICES. THE ORGANIZATION SERVES APPROXIMATELY 1500 FAMILIES EACH YEAR. THE YMCA OF CENTRAL AND NORTHERN WESTCHESTER HAS BEEN MEETING THE NEEDS OF OUR COMMUNITIES' CHILDREN AND FAMILIES FOR OVER 120 YEARS.
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