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Top Rated

The Y (National Office)

CharityWatch report issued
May 2019

Top-Rated Charity
A
CharityWatch Grade
Our independent grade based
on a number of factors.
 
87%
Program Percentage
Amount spent on programs
relative to overhead.
 
$6
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
The YMCA
Y-USA
YMCA of the USA
YMCA World Services

Tax Status

501(c)3

Website

www.ymca.net

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 12/31/2017

Program Percentage: 87%

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

$108,000,000

Calculated Total Expenses

(rounded)

 

Cost to Raise $100: $6

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

$38,000,000

Calculated Total Contributions

(rounded)

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.
Transparency
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 Opt-In Policy  

  Name Title Compensation
1 Kevin Washington President/CEO $829,255
2 Kent D. Johnson Executive VP/COO $516,521
3 Andrew Calhoun Senior VP, Large YMCA Resources $430,294
1
Name: Kevin Washington
Title: President/CEO
Compensation: $829,255
2
Name: Kent D. Johnson
Title: Executive VP/COO
Compensation: $516,521
3
Name: Andrew Calhoun
Title: Senior VP, Large YMCA Resources
Compensation: $430,294

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, 2017 (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 2,700 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 (The Y) audited Statement of Activities for the year ended December 31, 2017, The Y received donations in-kind and contributed services on which it placed a total value of approximately $32.9 million.

[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 $100. More information on how grades are calculated and the treatment of in-kind donations can be found on the Our Process page.]
According to the YMCA of the USA (Y-USA) audit of December 31, 2017 (Note H, Jerusalem Property Development) [$s in thousands, as noted]:

"This project involves the expansion of the Jerusalem International YMCA (JIY) facilities and the construction of residential units, an underground parking structure and retail space. ... The contract [with the Israeli developer carrying out the project], amended in 2002, called for an up-front payment of $9,000 [thousand] followed by payments of $250 [thousand] quarterly through 2006. Y-USA has received a total of $10,750 [thousand] to date, while the remainder was held by the developer as an estimated capital gains tax on the transaction. In June 2013, the developer transferred $3,750 [thousand] to the Israel Tax Authority as partial settlement of the capital gains tax liability. In October 2013, Y-USA paid the balance of $1,350 [thousand] as the final settlement of the tax liability. ... In addition to the cash payment, the contract called for the developer to construct and deliver to Y-USA, as custodian, a new sports center, a portion of the parking structure and related improvements. Y-USA has received assurance of performance of the developer through bank guarantees. The developer has received a 150-year lease on the land, ownership of the condominiums and a portion of the parking structure.

"In 2015, Y-USA entered into discussions with JIY to transfer Y-USA's interest in the property development to JIY for $8,958 [thousand], comprised primarily of repayment of an Israel property tax liability originally paid by Y-USA and the related interest, in the amount of $8,232 [thousand], as well as an escrow account in the amount of $726 [thousand]. As a result, Y-USA recorded a write down of a portion of the Jerusalem Development Project. The total asset of $22,990 [thousand] was written down by $6,141 [thousand] and the remaining asset of $16,489 [thousand] was netted against future deferred lease payments totaling $7,891 [thousand] as of December 31, 2015. Y-USA received the escrow amount of $726 [thousand] in 2016, resulting in a remaining asset for the property development of $8,232 [thousand] and $8,232 [thousand] on the statements of financial position as of December 31, 2017 and 2016, respectively."

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