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Top Rated

The Y (National Office)

CharityWatch report issued
April 2022

Top-Rated Charity
CharityWatch Grade
Our independent grade based
on a number of factors.
Program Percentage
Amount spent on programs
relative to overhead.
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Contact Information

The Y (National Office)
101 North Wacker Dr.
Chicago, IL 60606

Other Names

National Council of Young Men's Christian Associations of the USA
YMCA of the USA
YMCA World Services

Tax Status




Stated Mission

To serve as the national resource office for the nation's Ys, which strengthen community by nurturing the potential of kids, promoting healthy living for all, and fostering social responsibility.

View similar charities
Data based on Fiscal Year Ended 12/31/2020

Program Percentage: 83%

The percentage of The Y (National Office)'s cash budget it spends on programs relative to overhead (fundraising, management, and general expenses).


Calculated Total Expenses



Cost to Raise $100: $3

How many dollars The Y (National Office) spends on fundraising to raise each $100 of contributions.


Calculated Total Contributions


Government Funding

0% to 24%

Percentage of cash revenue
coming from government sources


Financial Documents

Entity Document Type Tax ID
National Council of YMCAs of the USA IRS Form 990 36-3258696
National Council of YMCAs of the USA Audited Financial Statements 36-3258696
Entity: National Council of YMCAs of the USA
Document Type: IRS Form 990
Tax ID: 36-3258696
Entity: National Council of YMCAs of the USA
Document Type: Audited Financial Statements
Tax ID: 36-3258696

Governance & Transparency

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
This charity is Top-Rated
What does it mean to be Top-Rated?
The Y (National Office)
meets governance benchmarks.
The Y (National Office)
meets transparency benchmarks.
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS
Reports that financial statements were audited by an independent accountant
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy No Sharing  

  Name Title Compensation
1 Kevin Washington President/CEO $793,640
2 Paul McEntire Executive VP/COO $648,314
3 David Byrd Senior VP, Movement Advancement $439,857
Name: Kevin Washington
Title: President/CEO
Compensation: $793,640
Name: Paul McEntire
Title: Executive VP/COO
Compensation: $648,314
Name: David Byrd
Title: Senior VP, Movement Advancement
Compensation: $439,857

CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.

According to the YMCA of the USA audit of December 31, 2020 (Note A, Description of Organization):

"The National Council of Young Men's Christian Associations of the United States of America ('Y-USA') is an Illinois not-for-profit organization with headquarters in Chicago, Illinois.

"As the national resource office for the nation's 2,600 YMCAs, Y-USA's basic objective is to build the capacity of YMCAs to advance our cause of strengthening community through youth development, healthy living and social responsibility...

"Y-USA's funding comes from various sources, the most significant being from YMCA associations throughout the United States. These associations are autonomous corporations, separately incorporated in their respective states, have independent boards and issue separate, individual financial statements, which are not included in the accompanying [audited] financial statements."

[Note: Since Y-USA does not publish audited financial statements that include the financial activities of the associations referenced above, CharityWatch is able to provide a rating based on only the Y-USA national office.]

According to the YMCA of the USA (Y-USA) audit of December 31, 2020 (Note B re: Revenue and Support, Donations-in-kind and contributed services):

"Y-USA produces public service announcements ('PSAs') that run on media outlets across the country, such as television, radio, print and digital media. Y-USA distributes PSAs to a third party who then distributes them to media outlets. Media outlets provide placements to Y-USA for free, as a contribution to Y-USA's mission..."

Y-USA reports receiving donations-in-kind related to PSAs in 2020 on which it placed a value of approximately $29,828,000.

[Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found on the Our Process page.]

According to the YMCA of the USA (Y-USA) audit of December 31, 2020 (Note M, Paycheck Protection Program Loan) [$s in thousands, as noted]:

"On May 4, 2020, Y-USA received a Paycheck Protection Program ('PPP') loan of $8,040 [thousand] granted by the Small Business Administration ('SBA') under the Coronavirus Aid, Relief, and Economic Security Act ('CARES Act'), which was enacted March 27, 2020. Funds from the loan can be used for payroll costs, including benefits, and other qualifying expenses. Under the terms of the PPP, certain amounts of the loan may be forgiven if they are used for qualifying expenses and meet other conditions as described in the CARES Act.

"Y-USA has accounted for the loan proceeds as a conditional contribution... Because Y-USA believes it has substantially met all of the conditions of PPP loan forgiveness, the full amount of the loan has been recognized as contributed revenue in Government grants for the year ended December 31, 2020. The loan program's expenditures and results are subject to review and acceptance by the SBA and, as a result of such review, future adjustments could be required. If the SBA does not forgive any portion of the PPP loan, the remaining balance would have a two-year repayment period and the interest rate on the loan would be 1%."

According to the YMCA of the USA (Y-USA) audit of December 31, 2020 (Note H, Jerusalem Property Development) [$s in thousands, as noted]:

"In December 1999, Y-USA entered into an agreement with an Israeli developer for the construction of a new sports arena for the Jerusalem International YMCA, residential units, an underground parking structure and retail space. Y-USA's interest, net in the project was $8,232 [thousand] as of December 31, 2017. On April 2, 2019, Y-USA and the developer entered into an additional agreement for $8,500 [thousand] to settle all amounts owed by the developer to Y-USA. As a result of the agreement, Y-USA wrote off its interest in the Jerusalem Property Development and recorded a receivable from the developer of $8,500 [thousand] and a gain of $268 [thousand]. The developer paid $6,500 [thousand] in June 2019 and $2,000 [thousand] in April 2020. This transaction generated an Israeli tax expense of $681 [thousand] in 2020."

According to the YMCA of the USA (Y-USA) audit of December 31, 2020 (Note N, Commitments and Contingencies):

"Member associations are separate autonomous corporations, the operations of which are not under the control of Y-USA. However, Y-USA has, on occasion, been included as a defendant in litigation arising from incidents at member associations. Y-USA has to date been responsible for no settlements or judgements. In addition, litigation filed against a former subsidiary of Y-USA is still pending.

"Counsel, named by Y-USA insurers during the discovery process, is normally unable to express an opinion as to the liability and damage aspects of the cases. If Y-USA were to be held liable, it is possible that the plaintiff may, to the extent that the liability of Y-USA exceeds its insurance coverage, attempt enforcement action against the funds of Y-USA. It is the opinion of management that the outcome of any present litigation matters will not materially affect the net assets of Y-USA.

"The outbreak of COVID-19 has affected travel, commerce, and financial markets globally. Y-USA has been and continues to closely monitor the COVID-19 pandemic and its impact on its operations. Though the full impact of COVID-19 and the scope of any impact on Y-USA's operations and financial condition cannot yet be determined, Y-USA does not anticipate any potential adverse consequences that would be material to the financial statements."

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