Civic Intelligence

Association of YMCA Professionals

EIN 13-5616526 • 501(c)6 • Chicago, IL

Profile

With a mission to advance the ymca profession the association of ymca professionals (ayp) is a unique organization, dedicated exclusively to the well-being and development of ymca staff through programs that provide opportunities for career advancement, innovative leadership experiences and lifelong support.

101 N Wacker DriveChicago, IL 60606

www.ayponline.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2017

Liabilities / Revenue

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • $500k-$1M nonprofits • Source year 2017

Net Margin

70th percentile

12%

Higher net margin than 70% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

1st percentile

-100%

Faster asset growth than 1% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

4th percentile

-34%

Faster revenue growth than 4% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $161,684 (-100%) from 2016

Liabilities

Down

$0

Down $412,952 (-100%) from 2016

Net Assets

Up

$0

Up $251,268 (+100%) from 2016

Operations
Liabilities / Revenue26th percentileNet Margin70th percentile

Revenue

Down

$552,942

Down $287,148 (-34%) from 2016

Expenses

Down

$488,215

Down $244,835 (-33%) from 2016

Net Income

Down

$64,727

Down $42,313 (-40%) from 2016

Trend Graphs

Balance Sheet Trend

Asset Growth1st percentile

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

$600K$400K$200K$0-$200K-$400KAssets 2010: $393,810Liabilities 2010: $159,314Net Assets 2010: $234,4962010Assets 2011: $413,754Liabilities 2011: $162,489Net Assets 2011: $251,2652011Assets 2012: $352,026Liabilities 2012: $70,634Net Assets 2012: $281,3922012Assets 2013: $170,261Liabilities 2013: $193,352Net Assets 2013: -$23,0912013Assets 2014: $123,708Liabilities 2014: $320,161Net Assets 2014: -$196,4532014Assets 2015: $60,697Liabilities 2015: $419,005Net Assets 2015: -$358,3082015Assets 2016: $161,684Liabilities 2016: $412,952Net Assets 2016: -$251,2682016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2017

Assets$0
Liabilities$0
Net Assets$0
Open 2017 Filing

Operations Trend

Revenue Growth4th percentile

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

$1.0M$500K$0-$500KExpenses 2010: $775,9732010Expenses 2011: $644,6082011Expenses 2012: $719,7722012Revenue 2013: $709,483Expenses 2013: $827,107Net Income 2013: -$117,6242013Revenue 2014: $678,863Expenses 2014: $852,225Net Income 2014: -$173,3622014Revenue 2015: $665,983Expenses 2015: $827,838Net Income 2015: -$161,8552015Revenue 2016: $840,090Expenses 2016: $733,050Net Income 2016: $107,0402016Revenue 2017: $552,942Expenses 2017: $488,215Net Income 2017: $64,7272017

Highlighted filing

2017

Revenue$552,942
Expenses$488,215
Net Income$64,727
Open 2017 Filing

Filings

Most recent year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$552,942
Expenses
$488,215
Net income
$64,727
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$5.53$4.88$0.65
2016Detailed filing. Detailed filing data is available for this year.$1.62$4.13$2.51$8.40$7.33$1.07
2015Detailed filing. Detailed filing data is available for this year.$0.61$4.19$3.58$6.66$8.28$1.62
2014Detailed filing. Detailed filing data is available for this year.$1.24$3.20$1.96$6.79$8.52$1.73
2013Detailed filing. Detailed filing data is available for this year.$1.70$1.93$0.23$7.09$8.27$1.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.52$0.71$2.81$7.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.14$1.62$2.51$6.45
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.94$1.59$2.34$7.76
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Sep 9, 2018
Return Version
2017v2.3
Gross Receipts
$552,942
Mission and Program Overview

Mission

With a mission to advance the ymca profession the association of ymca professionals (ayp) is a unique organization, dedicated exclusively to the well-being and development of ymca staff through programs that provide opportunities for career advancement, innovative leadership experiences and lifelong support.

The association of ymca professionals (ayp) inspires, connects and empowers y leaders to achieve personal excellence to support the movement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$109,500--
Prepaid Expenses and Deferred Charges$3,168--
Cash and Non-Interest-Bearing Accounts$2,765--
Accounts Receivable$1,028--
Total Assets$161,684$0▼ $161,684
Other Assets Total$45,223--
Liabilities
Unsecured Notes Loans Payable$213,808--
Deferred Revenue$127,824--
Escrow Account Liability$45,223--
Accounts Payable and Accrued Expenses$20,728--
Other Liabilities$5,369--
Total Liabilities$412,952$0▼ $412,952
Net Assets / Fund Balance
Temporarily Rstr Net Assets$109,500--
Permanently Rstr Net Assets$30,161--
Unrestricted Net Assets$-390,929--
Total Net Assets Fund Balance$-251,268$0▲ $251,268
Total Liabilities and Net Assets / Fund Balance$161,684$0▼ $161,684

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$110,161--$80,000$30,161
2016$110,161---$110,161
2015$114,061---$110,161
2014$114,061---$114,061
2013$114,061---$114,061
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Heidi BrasherDirector
Jay ParkerDirector
Michael BrightDirector
Michael LubbeDirector
Missy HuppertDirector
Richard McphersonDirector
Ted WentaDirector
Terri RadcliffDirector
Theresa HillisDirector
Tracy MillerDirector
Tricia PuryearDirector
Sal CisnerosDirector/CHA
Sandy MoranderDirector/pas
Kim MoserDirector/sec
Kelly KayDirector/tre
David ByrdDirectoe
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$521,110
Investment Income
$0
Other Revenue
$31,832
Change in Net Assets
$64,727

Audited Revenue Reconciliation

Revenue per Audited Statements
$552,942
Revenue Not Reported on Form 990
$14,854
Total Revenue per Audited Statements
$567,796
Total Revenue per Form 990
$552,942
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$406,273
Salaries, Compensation, and Employee Benefits$81,942
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses$67,905--$67,905
Other Salaries and Wages$62,019--$62,019
Fees for Services Accounting$42,129--$42,129
Fees for Services Legal$20,174--$20,174
Travel$9,247--$9,247
Pension Plan Contributions$9,230--$9,230
Conferences and Meetings$7,513--$7,513
Payroll Taxes$5,387--$5,387
Other Employee Benefits$5,306--$5,306
Insurance$4,531--$4,531
Advertising$3,018--$3,018
Other Expenses$1,435--$1,435
Fees for Services Other$422--$422
Total Functional Expenses$488,215$0$0$488,215

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$503,069
Expenses per Audited Statements$488,215
Total Expenses per Form 990$488,215
Expenses Not Reported on Form 990$14,854
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Ms Tracy MillerDirectorEaf Board MemberNo-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 4

“The organization has ceased business as of december 31, 2017. All assets and liabilities were transfered as detailed in schedule n.”

Form 990, Page 6, Part VI, Line 7A

“The board of directors is elected for a triennium period by their members.”

Form 990, Page 6, Part VI, Line 7B

“Amendments to the constitution require approval by the members.”

Form 990, Page 6, Part VI, Line 8B

“The organziation does not have any committees which have the authority to act on behalf of the governing body.”

Form 990, Page 6, Part VI, Line 11B

“The president/ceo reviews form 990 with the finance committee. It is then submitted to the board of directors for approval prior to submission.”

Form 990, Page 6, Part VI, Line 12C

“All board members complete and sign conflict of interest forms annually and these forms are reviewed by the president/ceo.”

Form 990, Page 6, Part VI, Line 15A

“There were no employees of this nature in 2017.”

Form 990, Page 6, Part VI, Line 19

“Upon request the organization will provide copies of its governing documents, conflict of interest policy and financial statements to the public.”

Filing and Contact Details

Filer

Filer Name
Association of Ymca Professionals
EIN
13-5616526
Phone
3124198474
Address
101 N WACKER DRIVE, CHICAGO, IL 60606

Signing Officer

Name
Kelly Kay
Title
Director/treasurer
Phone
3129771069
Signed
2018-09-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kelly Kay
Formed
1871
Legal Domicile
Ri
Voting Board Members
16
Independent Board Members
15
Employees
2
Volunteers
16

Preparer

Firm
Sherry D Heffernan Ltd
Address
6650 HORSESHOE BEND DR, CORCORAN, MN 55340-9549
Preparer
Sherry D Heffernan Ltd
Phone
7632297129
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 3

“See schedule n - the organziation's activities were terminated as of december 31, 2017 and merged into the related entity as noted in schedule r.”

Form 990, Page 2, Part III, Line 4A

“Profession, providing networking, education and career advancement opportunities for its members.”

Form 990, Part XI, Line 9

“Net asset deficit 186,541 see schedule n - at 12/31/2017 all assets and liabilities of ayp were merged into emergency assistance fund.”

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 1B

“The ayp board of directors may authorize the formation of chapters and regions and will define their responsibilities. Chapters are geographic units of membership designed to deliver programs and opportunities for ayp members to connect, be inspried and advance their careers. Regions are geographic areas with multiple chapters to coordinate ayp activities. Chapters manage their own treasuries and each chapter has a separate bank account using the ayp federal identification number. Taxpayer's ceo is a signatory on the account. The balances in these accounts at year-end are reported on schedule d.”

Schedule D, Page 2, Part IV, Line 2B

“Ayp has agreed to manage the funds for the albany conference and for miscellaneous chapters. Cash of 19,202 was held for these groups at december 31, 2017 and transferred to emergency assistance fund in connection with the merger as discussed in schedule n.”

Schedule D, Page 2, Part V, Line 4

“The board of directors had designated 80,000 for a strategic plan reserve. This designation was removed in 2017. Permanently restricted net assets of 30,161 consist of a treasury fund held for a geographic district of members. The net assets are disbursed to qualifying individuals for scholarships or other worthy causes.”

Schedule D, Page 3, Part X

“The organization has evaluated its potential exposure for uncertain tax positions and management has expressed there are no uncertain tax positions as of december 31, 2017. Tax returns for the past three tax years remain open for examination by tax jurisdictions.”

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IRS990/InfoInScheduleOPartVIInd0X
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IRS990/MissionDesc0THE ASSOCIATION OF YMCA PROFESSIONALS (AYP) INSPIRES, CONNECTS AND EMPOWERS Y LEADERS TO ACHIEVE PERSONAL EXCELLENCE TO SUPPORT THE MOVEMENT.
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt067905
IRS990/OfficeExpensesGrp/TotalAmt067905
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt045223
IRS990/OtherChangesInNetAssetsAmt0186541
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt05306
IRS990/OtherEmployeeBenefitsGrp/TotalAmt05306
IRS990/OtherExpensesGrp/Desc0READERSHIP COSTS
IRS990/OtherExpensesGrp/Desc1UNCOLLECTED CONTRIBUTIONS
IRS990/OtherExpensesGrp/Desc2INCOME TAX EXPENSE
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/ProgramServicesAmt0159699
IRS990/OtherExpensesGrp/ProgramServicesAmt160000
IRS990/OtherExpensesGrp/ProgramServicesAmt230200
IRS990/OtherExpensesGrp/ProgramServicesAmt31435
IRS990/OtherExpensesGrp/TotalAmt0159699
IRS990/OtherExpensesGrp/TotalAmt160000
IRS990/OtherExpensesGrp/TotalAmt230200
IRS990/OtherExpensesGrp/TotalAmt31435
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IRS990/OtherRevenueMiscGrp/BusinessCd0518210
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IRS990/OtherRevenueMiscGrp/Desc0MANAGEMENT FEES
IRS990/OtherRevenueMiscGrp/Desc1PRIOR YEAR CHAPTER BALANCES
IRS990/OtherRevenueMiscGrp/Desc2MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt06675
IRS990/OtherRevenueMiscGrp/ExclusionAmt12764
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt022393
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt16675
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt22764
IRS990/OtherRevenueTotalAmt031832
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt062019
IRS990/OtherSalariesAndWagesGrp/TotalAmt062019
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt05387
IRS990/PayrollTaxesGrp/TotalAmt05387
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt09230
IRS990/PensionPlanContributionsGrp/TotalAmt09230
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt030161
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0109500
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03168
IRS990/PrincipalOfficerNm0KELLY KAY
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/BusinessCd1541900
IRS990/ProgramServiceRevenueGrp/BusinessCd2519100
IRS990/ProgramServiceRevenueGrp/Desc0ADVERTISING-AYP MAGAZINE
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIPS
IRS990/ProgramServiceRevenueGrp/Desc2SUBSCRIPTIONS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1180900
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2945
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0339265
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1180900
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2945
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0187789
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0244501
IRS990/PYOtherExpensesAmt0418624
IRS990/PYOtherRevenueAmt035734
IRS990/PYProgramServiceRevenueAmt0559855
IRS990/PYRevenuesLessExpensesAmt0107040
IRS990/PYSalariesCompEmpBnftPaidAmt0314426
IRS990/PYTotalExpensesAmt0733050
IRS990/PYTotalRevenueAmt0840090
IRS990/ReconcilationRevenueExpnssAmt064727
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0521110
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/AgentTrusteeEtcInd0true
IRS990ScheduleD/BeginningBalanceAmt0228126
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0110161
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt030161
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt080000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0110161
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0110161
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0114061
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0110161
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt03900
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0114061
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0114061
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0114061
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0114061
IRS990ScheduleD/DistributionsDuringYearAmt0131367
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt014854
IRS990ScheduleD/DonatedServicesUseFcltsAmt014854
IRS990ScheduleD/EndingBalanceAmt096759
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/ExpensesNotReportedAmt014854
IRS990ScheduleD/ExpensesSubtotalAmt0488215
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0true
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RevenueNotReportedAmt014854
IRS990ScheduleD/RevenueSubtotalAmt0552942
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE AYP BOARD OF DIRECTORS MAY AUTHORIZE THE FORMATION OF CHAPTERS AND REGIONS AND WILL DEFINE THEIR RESPONSIBILITIES. CHAPTERS ARE GEOGRAPHIC UNITS OF MEMBERSHIP DESIGNED TO DELIVER PROGRAMS AND OPPORTUNITIES FOR AYP MEMBERS TO CONNECT, BE INSPRIED AND ADVANCE THEIR CAREERS. REGIONS ARE GEOGRAPHIC AREAS WITH MULTIPLE CHAPTERS TO COORDINATE AYP ACTIVITIES. CHAPTERS MANAGE THEIR OWN TREASURIES AND EACH CHAPTER HAS A SEPARATE BANK ACCOUNT USING THE AYP FEDERAL IDENTIFICATION NUMBER. TAXPAYER'S CEO IS A SIGNATORY ON THE ACCOUNT. THE BALANCES IN THESE ACCOUNTS AT YEAR-END ARE REPORTED ON SCHEDULE D.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1AYP HAS AGREED TO MANAGE THE FUNDS FOR THE ALBANY CONFERENCE AND FOR MISCELLANEOUS CHAPTERS. CASH OF 19,202 WAS HELD FOR THESE GROUPS AT DECEMBER 31, 2017 AND TRANSFERRED TO EMERGENCY ASSISTANCE FUND IN CONNECTION WITH THE MERGER AS DISCUSSED IN SCHEDULE N.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS HAD DESIGNATED 80,000 FOR A STRATEGIC PLAN RESERVE. THIS DESIGNATION WAS REMOVED IN 2017. PERMANENTLY RESTRICTED NET ASSETS OF 30,161 CONSIST OF A TREASURY FUND HELD FOR A GEOGRAPHIC DISTRICT OF MEMBERS. THE NET ASSETS ARE DISBURSED TO QUALIFYING INDIVIDUALS FOR SCHOLARSHIPS OR OTHER WORTHY CAUSES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS EVALUATED ITS POTENTIAL EXPOSURE FOR UNCERTAIN TAX POSITIONS AND MANAGEMENT HAS EXPRESSED THERE ARE NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2017. TAX RETURNS FOR THE PAST THREE TAX YEARS REMAIN OPEN FOR EXAMINATION BY TAX JURISDICTIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART IV, LINE 1B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 2, PART IV, LINE 2B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalExpensesPerForm990Amt0488215
IRS990ScheduleD/TotalRevenuePerForm990Amt0552942
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0567796
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0503069
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0MS TRACY MILLER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0EAF BOARD MEMBER
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0MS. TRACY MILLER IS ON THE BOARD OF DIRECTORS OF EAF, A RELATED ORGANIZATION. EAF HAS 15 DIRECTORS.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0true
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0NET ASSET DEFICIT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1INTERORG. PAYABLE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02017-12-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12017-12-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0237038211
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN1237038211
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt0-27062
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt1-159479
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt1501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/PersonNm0EMERGENCY ASSISTANCE FUND
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/PersonNm1EMERGENCY ASSISTANCE FUND
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt0101 N WACKER DRIVE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt1101 N WACKER DRIVE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0CHICAGO
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1CHICAGO
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0IL
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd1IL
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd060606
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd160606
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0true
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0THERE WERE 16 BOARD MEMBERS FOR AYP AS OF 12/31/2017. TRACY MILLER, AN AYP BOARD MEMBER, IS ALSO A BOARD MEMBER IN THE EMERGENCY ASSISTANCE FUND 501(C)(3) ORGANIZATION, ALONG WITH 14 OTHER EAF BOARD MEMBERS.
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1AYP HAS BEEN MERGED INTO EMERGENCY ASSISTANCE FUND OF THE ASSOCIATION OF YMCA PROFESSIONALS (EAF), FEDERAL ID 23-7038211 AS OF DECEMBER 31, 2017. SEE RELATED ORGANIZATION DESCRIPTION AND DISCLOSURE SCHEDULE R. SEE ATTACHMENT TO ELECTRONIC FILE REGARDING AUTHORIZATION OF TERMINATION. AT 12/31/2017 THE ASSETS AND LIABILITIES OF AYP WERE AGREED TO BE ACCEPTED BY EAF. THE BALANCE SHEET OF AYP AT 12/31/2017, PRIOR TO MERGER, WAS AS FOLLOWS: ASSETS: CASH 14,678 ACCOUNTS RECEIVABLE 29,438 FUNDS HELD ON BEHALF OF OTHERS 19,202 TOTAL ASSETS 63,318 LIABILITIES: ACCOUNT PAYABLE 40,473 INTERORGANIZATION DEBT - OWED TO EAF 159,479 INCOME TAX LIABILITY 30,705 TOTAL LIABILITIES 249,859 NET ASSETS DEFICIT 186,541 THE INTERORGANZIATION DEBT OF 159,487 WILL BE TRANSFERRED TO EAF AND OFFSET AGAINST ITS NOTE RECEIVABLE FROM AYP AND THAT DEBT, THEREFORE, WILL BE ELIMINATED. THE REMAINING NET ASSET DEFICIT OF 27,062 WILL BE ACCEPTED BY EAF AS OF 12/31/2017.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE N, PAGE 1, PART I, LINE 2E
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE N
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SEE SCHEDULE N - THE ORGANZIATION'S ACTIVITIES WERE TERMINATED AS OF DECEMBER 31, 2017 AND MERGED INTO THE RELATED ENTITY AS NOTED IN SCHEDULE R.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROFESSION, PROVIDING NETWORKING, EDUCATION AND CAREER ADVANCEMENT OPPORTUNITIES FOR ITS MEMBERS.

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