Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 517,174 | 2,133,716 | 6,256,086 | 1,778,939 | 1,352,995 | 12,038,910 |
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | 7,958,801 | 3,948,554 | 6,294,471 | 7,672,776 | 11,318,001 | 37,192,603 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | 0 | |||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | 0 | |||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | 0 | |||||
| 6 | Total. Add lines 1 through 5 | 8,475,975 | 6,082,270 | 12,550,557 | 9,451,715 | 12,670,996 | 49,231,513 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 34,992 | 127,082 | 43,520 | 44,917 | 132,120 | 382,631 |
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | 0 | 0 | 0 | 0 | 0 | 0 |
| c | Add lines 7a and 7b.. | 34,992 | 127,082 | 43,520 | 44,917 | 132,120 | 382,631 |
| 8 | Public support. (Subtract line 7c from line 6.) | 48,848,882 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 8,475,975 | 6,082,270 | 12,550,557 | 9,451,715 | 12,670,996 | 49,231,513 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 68,448 | 56,272 | 77,988 | 71,576 | 64,955 | 339,239 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 0 | |||||
| c | Add lines 10a and 10b. | 68,448 | 56,272 | 77,988 | 71,576 | 64,955 | 339,239 |
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | 0 | |||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 50,449 | 50,271 | 46,467 | 39,955 | 48,325 | 235,467 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 8,594,872 | 6,188,813 | 12,675,012 | 9,563,246 | 12,784,276 | 49,806,219 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part III, Line 12 Other Income | DESCRIPTION - OTHER, COLUMN A - 50449.0, COLUMN B - 50271.0, COLUMN C - 46467.0, COLUMN D - 39955.0, COLUMN E - 48325.0, COLUMN F - 235467.0; |
| Software ID: | 23017437 |
| Software Version: | 2023v5.0 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Line 6 Classes of members or stockholders | Members have no voting rights. The Board of Directors votes on behalf of the members in all matters in accordance with the Powers of the Board as set forth in Article V. |
| Form 990, Part VI, Line 7a Members or stockholders electing members of governing body | Directors & Officers shall be chosen annually by a majority vote of the sitting Board of Directors at a time and place fixed by the Board of Directors. The Directors shall be divided into three classes of approximately equal size, the term of one class expiring each year. The Directors shall have the power to fill, for the unexpired term, all vacancies in their number between annual meetings. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | THE FORM 990 TAX RETURN IS PREPARED BY THE CFO AND OUTSIDE ACCOUNTANTS. THE PRESIDENT & CEO, AND THE TREASURER REVIEW THE FORM 990 TAX RETURN FOR REASONABLENESS AND ACCURACY. A PUBLIC DISCLOSURE COPY OF THE RETURN IS DISTRIBUTED TO ALL MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO FILING. |
| Form 990, Part VI, Line 12c Conflict of interest policy | ALL MEMBERS OF THE BOARD OF DIRECTORS AND SENIOR LEADERSHIP STAFF MUST ELECTRONICALLY SUBMIT OUR CONFLICT OF INTEREST POLICY ANNUALLY. THE WEST SUBURBAN YMCA MANAGEMENT REVIEWS DISCLOSURES TO DETERMINE THE IMPACT ON THE ORGANIZATION, WHICH ARE THEN ADDRESSED AND DOCUMENTED. NO MEMBER OF THE BOARD OF DIRECTORS, OR ANY OF ITS COMMITTEES, SHALL DERIVE ANY PERSONAL PROFIT OR GAIN, DIRECTLY OR INDIRECTLY, BY REASON OF HIS OR HER PARTICIPATION WITH THE WEST SUBURBAN YMCA WITHOUT THE PRIOR WRITTEN CONSENT OF THE WEST SUBURBAN YMCA. EACH INDIVIDUAL SHALL DISCLOSE TO THE ORGANIZATION ANY PERSONAL INTEREST WHICH HE OR SHE MAY HAVE IN ANY MATTER PENDING BEFORE THE ORGANIZATION AND SHALL REFRAIN FROM PARTICIPATION IN ANY DECISION ON SUCH MATTER. ANY MEMBER OF THE BOARD, ANY COMMITTEE, OR STAFF WHO IS AN OFFICER, BOARD MEMBER, A COMMITTEE MEMBER, OR STAFF MEMBER OF A CLIENT ORGANIZATION OR VENDOR OF THE WEST SUBURBAN YMCA SHALL IDENTIFY HIS OR HER AFFILIATION WITH SUCH AGENCY, S/HE SHALL NOT PARTICIPATE IN THE DECISION AFFECTING THAT AGENCY AND THE DECISION MUST BE MADE AND/OR RATIFIED BY THE FULL BOARD. ANY MEMBER OF THE BOARD, ANY COMMITTEE, STAFF, AND CERTAIN CONSULTANTS SHALL REFRAIN FROM OBTAINING ANY LIST OF CLIENTS FOR PERSONAL OR PRIVATE SOLICITATION PURPOSES AT ANY TIME DURING THE TERM OR THEIR AFFILIATION. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official | THE BOARD OF DIRECTORS DETERMINED THE COMPENSATION FOR THE PRESIDENT/CEO. THE BOARD UTILIZES THE SERVICES OF AN EXPERIENCED COMPENSATION PROFESSIONAL TO HELP THEM DECIDE UPON THE COMPENSATION. THE BOARD ALSO COMPARED THE ORGANIZATION TO SIMILAR BENCHMARK ORGANIZATIONS TO FURTHER EVALUATE THE COMPENSATION TO BE PROVIDED. |
| Form 990, Part VI, Line 15b Process to establish compensation of other employees | THE ORGANIZATION USES A COMMON INDUSTRY WEIGHTING/PAYSCALE FOR ALL OTHER EMPLOYEES AS WELL AS COMPARED TO MARKET. |
| Form 990, Part VI, Line 19 Required documents available to the public | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 1023 AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). THE ORGANIZATION'S FORM 990 IS AVAILABLE VIA THE GUIDESTAR WEBSITE AND THE OFFICE OF THE MASSACHUSETTS ATTORNEY GENERAL WEBSITE. |
| Form 990, Part VIII, Line 2f Other Program Service Revenue | Other Program Revenue - Total Revenue: 1392397, Related or Exempt Function Revenue: 1392397, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Residence Revenue - Total Revenue: 0, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; |
| Form 990, Part I, Line 1 Description of Organization Mission | THE WEST SUBURBAN YMCA ("YMCA") IS A NONPROFIT COMMUNITY SERVICE ORGANIZATION MADE POSSIBLE BECAUSE OF CHARITABLE DONATIONS, MEMBER SUPPORT, AND DEDICATED VOLUNTEERS AND STAFF. |
| Form 990, Part III, Line 1 Description of Organization Mission | The West Suburban YMCA, located in Newton, Massachusetts, is a nonprofit community service organization made possible because of charitable donations, member support and dedicated volunteers and staff. The YMCA is devoted to education, physical health, mental well-being, and social-emotional development of children, families, and communities. The YMCA strives to incorporate all its programs with the core values of honesty, caring, respect, and responsibility. Founded in 1877, the West Suburban YMCA has over 20,000 members and program Participants, and serves the communities of Newton, Watertown, Belmont, Wellesley, and Weston with day and resident camps in Newton, Wayland and East Brookfield, MA. All are welcome at our YMCA, regardless of ability to pay full fees. |
| Software ID: | 23017437 |
| Software Version: | 2023v5.0 |