| Entity | Document Type | Tax ID |
|---|---|---|
| The National Council of YMCAs of the USA | Consolidated Audited Financial Statements | Multiple |
| The National Council of YMCAs of the USA | IRS Form 990 | 36-3258696 |
|
Entity: The National Council of YMCAs of the USA Document Type: Consolidated Audited Financial Statements Tax ID: Multiple |
|
Entity: The National Council of YMCAs of the USA Document Type: IRS Form 990 Tax ID: 36-3258696 |
| Name | Title | Compensation | |
|---|---|---|---|
| 1 | Suzanne McCormick | President / CEO | $848,653 |
| 2 | Robert Denton | Executive Vice President, Chief Government Relations and Chief Public Policy Officer | $821,835 |
| 3 | Paul McEntire | Executive Vice President, Chief Operating Officer | $642,962 |
|
1 Name: Suzanne McCormick Title: President / CEO Compensation: $848,653 |
|
2 Name: Robert Denton Title: Executive Vice President, Chief Government Relations and Chief Public Policy Officer Compensation: $821,835 |
|
3 Name: Paul McEntire Title: Executive Vice President, Chief Operating Officer Compensation: $642,962 |
CharityWatch's rating of the National Council of the YMCAs of the USA (Y-USA) also includes the financial activities of the entities consolidated in Y-USA's audited financial statements for the fiscal year ended December 31, 2023: YMCA Enterprise Shared Services (YESS) and the North American YMCA Development Organization (NAYDO). All intercompany activity has been eliminated in consolidation. According to the National Council of YMCAs of the USA (Y-USA) consolidated audit of December 31, 2023 (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 [Young Men's Christian Associations] to advance our cause of strengthening community through youth development, healthy living and social responsibility... ...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 consolidated financial statements... ...YMCA Enterprise Shared Services ('YESS') is an Illinois limited liability corporation wholly owned by Y-USA that was established to support the sustainability of our member YMCAs and increase our collective community impact. North American YMCA Development Organization ('NAYDO') is an Illinois limited liability corporation wholly owned by Y-USA that was established to address issues in the area of financial development including education, networking and training that lead to successful financial development. The consolidated financial statements include the activity of Y-USA, YESS and NAYDO. Collectively, Y-USA, YESS, and NAYDO are referred to as Y-USA." |
According to the National Council of YMCAs of the USA (Y-USA) consolidated audit of December 31, 2023 (Note B, Summary of Significant Accounting Policies, Revenue and Support, Contributed Revenue, Donations-in-kind): "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 2023 on which it placed a value of approximately $54,629,000. [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 National Council of YMCAs of the USA (Y-USA) tax filing for the fiscal year ended December 31, 2023, Y-USA reports re: Compensation, Supplemental Information (IRS Form 990, Schedule J, Part III): Regarding severance payments to officers, directors, trustees, key employees and highest compensated employees (Schedule J, Part I, Line 4a): "Severance amounts for all staff are derived based on an organizational schedule dictated by the employee's grade scale. [Two] employees...received severance. They are: Paul McEntire $621,346 Robert Denton $452,329" [Paul McEntire, Past Executive Vice President, Chief Operating Officer, had total reported compensation of $642,962 in 2023; Robert Denton, Past Executive Vice President, Chief Government Relations and Chief Public Policy Officer, had total reported compensation of $821,835 (IRS Form 990, Schedule J, Part II)]. Regarding non-fixed payments to officers, directors, trustees, key employees and highest compensated employees (Schedule J, Part I, Line 7): "Y-USA has an incentive compensation program for key positions where incentive measures are calculated from approved goals, weights and measures by the compensation committee of the Board of Directors..." Y-USA reports providing "bonus & incentive compensation" during 2023 to three individuals: (1) Suzanne McCormick, President & CEO, received $121,700 of bonus and incentive compensation, with total reported compensation of $848,653 (2) Emmanuel Cesar Silva, Executive Vice President, Chief Administrative Officer, received $57,244 of bonus and incentive compensation, with total reported compensation of $584,263 (3) Shawn Borzelleri, Executive Vice President, Chief Network Experience Officer, received $37,763 of bonus and incentive compensation, with total reported compensation of $502,985 |
