Young Men'S Christian Association

“Process for board review of form 990 the 990 is provided in draft form to the board of directors for their review and approval prior to filing with the internal revenue service.”

“In accordance with the ymca's conflict of interest policy, each director, officer, trustee, key employee and member of a committee of the organization shall prior to his or her initial election or appointment and thereafter annually sign and submit to the secretary of the organization a statement a. Which affirms such person: i. Has received a copy of this conflicts of interest policy, ii. Has read and understands the policy, iii. Has agreed to comply with the policy, and iv. Understands that the organization is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. B. In which statement, such person has identified any entity of which such person is an officer, director, trustee, member, owner (either as a sole proprietor or a partner), or employee and with which the organization has a relationship, and any transaction in which the organization is a participant and in which the person might have a conflicting interest. C. The secretary shall provide a copy of all completed statements to the chair of the executive committee. To ensure the organization operates in a manner consistent with its charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews shall be conducted. The periodic reviews shall, at a minimum, include the following subjects: a. Whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arm's length bargaining. B. Whether partnerships, joint ventures, and arrangements with management of the organization conform to the organization's written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction.”

“The executive compensation committee is charged by the board of directors with the responsibility to determine the compensation of the ceo and key employees of ymca buffalo niagara. The executive compensation committee shall be comprised of the current and immediate past chairs of the boards of directors and trustees. This committee may choose to include, at their discretion, other members of these boards and/or individuals from outside the organization to provide expertise when necessary. The purpose of this committee is to: approve the annual performance standards of the president/ceo. Determine appropriate performance measures and establish criteria for any incentive-based compensation. Conduct the annual performance appraisal for the president/ceo. Determine the total compensation package for the president/ceo. Annually review, and approve any change to, the total compensation of the president/ceo and other key employees as defined by the irs as those who earn a total compensation of $150,000 or more. Assist the board and senior management in succession planning for the position of president/ceo. Determining reasonable compensation: before any change to the compensation of the president/ceo and other key employees as defined above is made, the executive compensation committee must determine that it is reasonable and that excess benefit transactions have not occurred. To do this, the executive committee will obtain comparable data. Ymcas with similar budget sizes in like metropolitan areas, and non-profits of similar size and scope within the buffalo niagara region will be used as a basis for comparison, along with any other relevant data. Recusal: members of the executive compensation committee having a conflict of interest with respect to a compensation arrangement under review shall be excluded from the executive compensation committee's discussion and determination for that particular employee. Written report: once the executive compensation committee has determined the compensation, or change in compensation for the president/ceo or other key employees, the executive compensation committee will prepare a written report documenting its decision. The written report will state the terms of the proposed compensation, the identity and source of the comparability data on which the executive compensation committee relied, the members of the executive compensation committee who were present for discussion and debate, the identity of the members that approved the compensation, the identity of the members who opposed the compensation, and the identity of any member who recused him/herself because of a conflict of interest. This written report will be kept on file in the human resources department at ymca buffalo niagara's association office.”

“The governing documents, conflict of interest policy and financial statements of ymca buffalo niagara are made available to the public in the following ways: on the public disclosure page of ymca buffalo niagara's website at www.ymcabuffaloniagara.org by visiting the ymca association offices at 301 cayuga road, suite 100, buffalo, ny 14225 during regular business hours hard copies will be provided upon request over the phone, in writing or via email”

“Ymca buffalo niagara accomplishes this mission through a variety of programs and services designed to promote youth development, healthy living and social responsibility. These programs and services include health enhancement, aquatics, school age child care, summer day camp, resident camping, youth & teen development, preschool education, senior services and others. Integrated into the fabric of these programs and services are the four core values of the ymca: caring, honesty, respect and responsibility. These values form the main component of ymca character development, a fundamental part of all ymca programming. Volunteers are the lifeblood of the ymca. Since its founding in 1852, volunteers have advanced the mission of ymca buffalo niagara through fund raising, service delivery and the establishment of policies that govern the organization. In 2024, 34 policy volunteers served on the board of directors and board of trustees, providing guidance and leadership to the association. In addition, 344 individuals advanced the ymca mission through their service as program and fund raising volunteers. In 2024, these volunteers provided 4,786 hours of volunteer service valued at over $165,000. In addition to utilizing its six full facility branches, two resident camps, and three day camp locations, ymca buffalo niagara serves the community through a multitude of collaborative arrangements with other local organizations. In 2024, ymca buffalo niagara worked with over 100 organizations to deliver programs and services to the community including school districts, non-profit organizations, government agencies, churches, private/charter schools, colleges & universities, hospitals, health care insurers, financial institutions, sports teams, and other ymcas locally, nationally and internationally. Ymca buffalo niagara is an inclusive organization serving individuals and families regardless of age, gender, race, ethnicity, ability, religion or economic circumstances. Our commitment to diversity is reflected in the demographic make-up of our volunteers, members, program participants and staff. Our commitment to providing access to ymca services to all who desire it, regardless of their ability to pay, is reflected in our fundraising activities and financial assistance policy. Within the available resources of the organization, ymca buffalo niagara will provide services to any youth, senior, adult or family who desires to participate in ymca programming, regardless of their ability to pay the associated membership or program fee. Toward that end, ymca buffalo niagara conducts an annual campaign to raise funds to provide financial assistance to those who would otherwise be unable to afford ymca services. These funds, along with the proceeds from various special events and grants from local government sources, enable ymca buffalo niagara to make membership and programs affordable for all who desire them. In addition, ymca buffalo niagara utilizes income from its endowment fund to underwrite the delivery of program services. Providing financial assistance for those in need continues to be a priority of the ymca movement. In 2024, ymca buffalo niagara provided $1,153,829 in direct financial assistance to enable individuals and families to participate in ymca programs and services who otherwise could not afford to do so. 33% of these awards were provided to families needing child care for their school age children. These children were able to attend ymca before and after school programs or ymca summer camp because of the generosity of ymca donors. Another 65% was awarded so that individuals and families could enjoy the benefits of ymca membership and the remaining 2% was awarded for other programs such as swim lessons or youth sports. Financial assistance is made possible through the generosity of the community, people helping people. To ensure the resources are available for those in need, ymca buffalo niagara conducts an annual campaign. $543,16”

“Youth development our ymca is committed to nurturing the potential of every child and teen. We believe that all kids deserve the opportunity to discover who they are and what they can achieve. That is why we help young people cultivate the values, skills and relationships that lead to positive behaviors, better health and educational achievement. Our ymca programs, such as school age child care, summer camp and preschool education, offer a range of experiences that enrich cognitive, social, physical and emotional growth. In 2024, ymca buffalo niagara provided $403,293 in financial assistance to families to enable children to partake in youth development programs who otherwise may not have been able to afford to participate. School age child care consists of before and after school programs, as well as vacation clubs offered during school holiday periods. The goals of the program are to provide safe, affordable, quality substitute parental care for school age children of working parents and to provide positive physical, social and educational experiences for the children. Programs are offered at ymca facilities and in dozens of schools throughout erie and niagara counties. Summer camping programs include day and resident camping, as well as family camping, outdoor education programs, leaders/counselors in training and specialty camps & trips. Resident camping is offered at ymca buffalo niagara's camp weona and camp kenan while day camp is offered at the six full facility branches, three ymca-owned day camp sites and several community based locations. Each camp program is designed to foster the physical, intellectual, social and spiritual growth of the children participating. Ymca camp programs also meet the needs of parents who are looking for a safe, convenient and affordable form of child care while school is not in session. Preschool education programs are operated in partnership with six local school districts. These programs are designed to enhance the social, emotional, physical and cognitive skills of preschool children. In addition, preschool sports, aquatics and parent/child programs are offered to help build self-esteem, values, play skills and family bonding.”

“Healthy living the ymca is committed to improving america's health, community by community. We bring families closer together, encourage good health and foster connections through fitness, sports, fun and shared interests. As a result, over 48,000 people in our community are receiving the support, guidance and resources they need to achieve greater health in spirit, mind and body. This is particularly important as our nation struggles with chronic disease and obesity, families struggle with work/life balance and individuals search for personal fulfillment. Our programs are accessible, affordable and open to people of all faiths, backgrounds, abilities and income levels. In 2024, ymca buffalo niagara provided over $750,000 in financial assistance to people who otherwise may not have been able to afford to participate in healthy living activities. Healthy living programs include fitness classes, strength training, pre and post-natal exercise, fitness testing, lifestyle assessment, stress management, health education, nutrition education, disease prevention, personal training, self-defense and family recreational opportunities. Programs are offered at the six ymca full facility branches in the buffalo-niagara area, as well as in various communitybased locations.”

“Social responsibility our ymca believes in giving back and supporting our neighbors. We have been listening and responding to our community's most critical social needs for more than 170 years. Ymca programs, such as the senior citizen center, y on the fly, the togetherhood volunteer initiative, respite program, and cpr & first aid training, are examples of how we deliver training, resources and support that empower our neighbors to effect change, bridge gaps and overcome obstacles. In 2024, we engaged 378 ymca members, participants and volunteers in activities that strengthen our community and pave the way for future generations to thrive.”

“Change in fair value of interest rate swap 20,415.”

“The process has not changed from prior year.”